G/RO/W/111/Rev.4 
 Page 213 
 
 
  CHAPTER 78 
 Chapter Note 
  A change of classification solely by virtue of co iling of bars or rods to wire or uncoiling wire 
to bars or rods is not consid ered to be origin-conferring. 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is weight. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 78  Lead and articles thereof   
78.01  Unwrought lead.  As specified for subheadings  
7801.10 - Refined lead CTSH 
 - Other :  
7801.91 --   Containing by weight antimony as the 
principal other element CTH 
7801.99 --   Other As specified for split subheadings  
ex7801.99(a) Alloys   CTSH 
ex7801.99(b)  Other  CTH 
78.02 Lead waste and scrap  The origin shall be the country where 
lead waste and scrap of this heading are derived from manufacturing or 
processing operations or from 
consumption 
78.03 Lead bars, rods, profiles and wire.  As specified for split headings 
ex78.03(a) -   Bars, rods and profiles  CTH 
ex78.03(b) - Wire  [CTHS provided that the cross-
sectional area of input material is 
reduced by at least 25%.] 
78.04 Lead plates, sheets, strip and foil; lead 
powders and flakes.   As specified for split headings  
ex78.04(a) - Lead foil   CTHS 
ex78.04(b) - Powders   CTHS 
ex78.04(c) - Flakes   CTHS, except from split heading ex 
78.04(b) 
ex78.04(d) - Other  CTHS 
78.05  Lead tubes, pipes and tube or pipe 
fittings (for example, couplings, elbows, 
sleeves).  As specified for split headings 
ex78.05(a) - Tubes and pipes CTHS 
ex78.05(b) - Other CTHS 
78.06  Other articles of lead.  CTH G/RO/W/111/Rev.4 
Page 214  
 
  CHAPTER 79 
 Chapter Note 
  A change of classification solely by virtue of co iling of bars or rods to wire or uncoiling wire 
to bars or rods is not consid ered to be origin-conferring. 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is weight. 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 79  Zinc and articles thereof.   
79.01  Unwrought zinc.  As specified for split headings  
ex79.01(a) - Alloys  CTHS  
ex79.01(b)  - Other  CTH  
79.02  Zinc waste and scrap.  The origin shall be the country where 
zinc waste and scrap of this heading are derived from manufacturing or 
processing operations or from 
consumption 
79.03  Zinc dust, powders and flakes.  As specified for subheadings 
7903.10 - Zinc dust CTH 
7903.90 - Other As specified for split subheadings  
ex7903.90(a) -- Powders  CTSHS  
ex7903.90(b) -- Other  CTH 
79.04  Zinc bars, rods, profiles and wire.  As specified for split headings  
ex79.04(a) - Bars, rods and profiles  CTH 
ex79.04(b) - Wire  [CTHS provided the cross-sectional 
area of input material is reduced by at lest 25%.] 
79.05  Zinc plates, sheets, strip and foil.∗ CTH 
79.06  
 Zinc tubes, pipes and tube or pipe 
fittings (for example, couplings, elbows, sleeves).  As specified for split headings 
ex79.06(a) - Tubes and pips CTHS 
ex79.06(b) - Other CTHS 
79.07  Other articles of zinc.  As specified for split headings  
ex79.07(a) - Electroplating anodes  [CTH, except from the change by 
tapping or piercing or the addition of 
hooks] 
ex79.07(b) - Other  CTH 
                                                      
∗ During review of overall c oherence, specific consideration will be given to this item 
(G/RO/W/22/Rev.4).  G/RO/W/111/Rev.4 
 Page 215 
 
 
  CHAPTER 80 
 Chapter Note 
  A change of classification solely by virtue of co iling of bars or rods to wire or uncoiling wire 
to bars or rods is not consid ered to be origin-conferring. 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is weight. 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 80  Tin and articles thereof   
80.01  Unwrought tin  As specified for subheadings  
8001.10 - Tin, not alloyed CTH or manufacture of refined tin of 
this subheading from unrefined tin of the same subheading. 
8001.20 - Tin alloys CTSH 
80.02  Tin waste and scrap  The origin shall be the country where 
tin waste and scrap of this heading are 
derived from manufacturing or 
processing operations or from consumption. 
80.03  Tin bars, rods, profiles and wire As specified for split headings  
ex80.03(a) Bars, rods, profiles  CTH  
ex80.03(b) Wire  [CTHS, provided that the cross-
sectional area of the rod is reduced by 
at least 25%.] 
80.04  Tin plates, sheets and strip, of a 
thickness exceeding 0.2 mm  CTH 
80.05 Tin foil (whether or not printed or 
backed with paper, paperboard, 
plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes.  As specified for split headings   
ex80.05(a) Foil  CTHS  
ex80.05(b) Powders and flakes  CTHS 
80.06  Tin tubes, pipes and tube or pipe 
fittings (for example, couplings, elbows, 
sleeves)  As specified for split headings   
ex80.06(a) - Tubes and pipes CTHS 
ex80.06(b) - Other CTHS 
80.07  Other articles of tin  As specified for split headings  G/RO/W/111/Rev.4 
Page 216  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex80.07(a) -   Electroplating anodes  CTH, except from the change by 
tapping or piercing or the addition of hooks 
ex80.07(b) -   Other  CTH   G/RO/W/111/Rev.4 
 Page 217 
 
 
  CHAPTER 81 
 Chapter Note 
  A change of classification solely by virtue of co iling of bars or rods to wire or uncoiling wire 
to bars or rods is not consid ered to be origin-conferring. 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is weight. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 81 Other base metals; cermets; articles 
thereof.  
81.01  Tungsten (wolfram) and articles 
thereof, including waste and scrap As specified for split headings 
ex81.01(a) - Alloys  CTHS 
ex81.01(b) - Refined tungsten  CTHS 
 
ex81.01(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split 
heading are derived from 
manufacturing or processing operations or from consumption 
ex81.01(d) - Bars and rods, other than those obtained 
simply by sintering, profiles  CTHS 
ex81.01(e) - Plates, sheets, strip and foil  CTHS; or cold-rolling from articles of 
the same split heading 
ex81.01(f) - Wire  CTHS 
ex81.01(g) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split heading 
ex81.01(gi) - Tube or pipe fittings  CTHS 
ex81.01(h) - Powders  CTHS  
ex81.01(ij) - Flakes  CTHS 
ex81.01(k) - Cables  CTHS 
ex81.01(l) - Other  CTHS 
81.02  Molybdenum and articles thereof, 
including waste and scrap.  As specified for split headings  
ex81.02(a) - Alloys  CTHS 
ex81.02(b) - Refined molybdenum  CTHS G/RO/W/111/Rev.4 
Page 218  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex81.02(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split heading are derived from manufacturing or processing 
operations or from consumption 
ex81.02(d) - Bars and rods, other than those obtained 
simply by sintering , profiles  CTHS  
ex81.02(e) - Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of 
the same split heading 
ex81.02(f) - Wire  CTHS 
ex81.02(g) - Tubes and pipes  CTH;   or cold-rolling from articles of 
the same split heading. 
ex81.02(gi) - Tube or pipe fittings  CTHS 
ex81.02(h) - Powders  CTHS  
ex81.02(ij) - Flakes  CTHS 
ex81.02(k) - Cables  CTHS 
ex81.02(l) - Other  CTHS 
81.03  Tantalum and articles thereof, 
including waste and scrap.  As specified for split headings  
ex81.03(a) - Alloys  CTHS 
ex81.03(b) - Refined tantalum  CTHS 
ex81.03(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split  
heading are derived from manufacturing or processing operations or from consumption 
ex81.03(d) - Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS 
ex81.03(e) - Plates, sheets, strip and foil  CTHS;  or cold- rolling from articles 
of the same split heading  
ex81.03(f) - Wire  CTHS 
ex81.03(g) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split heading  
ex81.03(gi) - Tube or pipe fittings  CTHS 
ex81.03(h) - Powders  CTHS  
ex81.03(ij) - Flakes  CTHS 
ex81.03(k) - Cables  CTHS 
ex81.03(l) - Other  CTHS  G/RO/W/111/Rev.4 
 Page 219 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
81.04  Magnesium and articles thereof, 
including waste and scrap.  As specified for split headings  
ex81.04(a) - Alloys  CTHS 
ex81.04(b) - Refined magnesium  CTHS 
ex81.04(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split heading are derived from 
manufacturing or processing 
operations or from consumption 
ex81.04(d) - Bars and rods, other than those obtained 
simply by sintering , profiles  CTHS 
ex81.04(e) - Plates, sheets, strip and foil  CTHS;  or cold- rolling from articles 
of the same split heading  
ex81.04(f) - Wire  CTHS 
ex81.04(g) - Tubes and pipes  CTHS, or cold-rolling from articles of 
the same split heading 
ex81.04(gi) - Tube or pipe fittings  CTHS 
ex81.04(h) - Powders  CTHS 
ex81.04(ij) - Flakes  CTHS  
ex81.04(k) - Cables  CTHS 
ex81.04(l) - Other  CTHS 
81.05 Cobalt mattes and other intermediate 
products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. As specified for split headings  
ex81.05(a) - Alloys  CTHS 
ex81.05(b) - Refined cobalt  CTHS 
ex81.05(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split  
heading are derived from manufacturing or processing operations or from consumption 
ex81.05(d) - Bars and rods, other than those obtained 
simply by sintering , profiles  CTHS 
ex81.05(e) - Plates, sheets, strip and foil  CTHS;  or cold- rolling from articles 
of the same split heading  
ex81.05(f) - Wire  CTHS 
ex81.05(g) - Tubes and pipes  CTHS;  or cold- rolling from articles 
of the same split heading 
ex81.05(gi) - Tube or pipe fittings  CTHS 
ex81.05(h) - Powders  CTHS  
ex81.05(ij) - Flakes  CTHS 
ex81.05(k) - Cables  CTHS 
ex81.05(l) - Other  CTHS G/RO/W/111/Rev.4 
Page 220  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
81.06  Bismuth and articles thereof, including 
waste and scrap.  As specified for split headings  
ex81.06(a) - Alloys  CTHS 
ex81.06(b) - Refined bismuth  CTHS 
ex81.06(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split  heading are derived from 
manufacturing or processing 
operations or from consumption 
ex81.06(d) - Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS 
ex81.06(e) - Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.06(f) - Wire  CTHS 
ex81.06(g) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split  heading. 
ex81.06(gi) - Tube or pipe fittings  CTHS 
ex81.06(h) - Powders  CTHS   
ex81.06(ij) - Flakes  CTHS 
ex81.06(k) - Cables  CTHS 
ex81.06(l) - Other  CTHS 
81.07  Cadmium and articles thereof, 
including waste and scrap.  As specified for split headings  
ex81.07(a) - Alloys  CTHS 
ex81.07(b) - Refined cadmium  CTHS 
ex81.07(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split  heading are derived from 
manufacturing or processing 
operations or from consumption 
ex81.07(d) - Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS 
ex81.07(e) - Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.07(f) - Wire  CTHS 
ex81.07(g) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split  heading.  
ex81.07(gi) - Tube or pipe fittings  CTHS 
ex81.07(h) - Powders  CTHS  
ex81.07(ij) - Flakes  CTHS 
ex81.07(k) - Cables  CTHS 
ex81.07(l) - Other  CTHS  G/RO/W/111/Rev.4 
 Page 221 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
81.08  Titanium and articles thereof, 
including waste and scrap.  As specified for split headings  
ex81.08(a) - Alloys  CTHS 
ex81.08(b) - Refined titanium  CTHS 
ex81.08(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split  heading are derived from 
manufacturing or processing 
operations or from consumption 
ex81.08(d) - Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS 
ex81.08(e) - Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.08(f) - Wire  CTHS 
ex81.08(g) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.08(gi) - Tube or pipe fittings  CTHS 
ex81.08(h) - Powders  CTHS  
ex81.08(ij) - Flakes  CTHS 
ex81.08(k) - Cables  CTHS 
ex81.08(l) - Other  CTHS 
81.09  Zirconium and articles thereof, 
including waste and scrap.  As specified for split headings  
ex81.09(a) - Alloys  CTHS 
ex81.09(b) - Refined zirconium  CTHS 
ex81.09(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split heading are derived from 
manufacturing or processing 
operations or from consumption 
ex81.09(d) - Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS 
ex81.09(e) - Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.09(f) - Wire  CTHS 
ex81.09(g) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split heading 
ex81.09(gi) - Tube or pipe fittings  CTHS 
ex81.09(h) - Powders  CTHS  
ex81.09(ij) - Flakes  CTHS 
ex81.09(k) - Cables  CTHS 
ex81.09(l) - Other  CTHS G/RO/W/111/Rev.4 
Page 222  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
81.10  Antimony and articles thereof, 
including waste and scrap.  As specified for split headings  
ex81.10(a) - Alloys  CTHS 
ex81.10(b) - Refined antimony  CTHS 
ex81.10(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split  heading are derived from 
manufacturing or processing 
operations or from consumption 
ex81.10(d) - Bars and rods, other than those obtained 
simply by sintering ,profiles  CTHS 
ex81.10(e) - Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.10(f) - Wire  CTHS 
ex81.10(g) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.10(gi) - Tube or pipe fittings  CTHS 
ex81.10(h) - Powders  CTHS  
ex81.10(ij) - Flakes  CTHS 
ex81.10(k) - Cables  CTHS 
ex81.10(l) - Other  CTHS 
81.11  Manganese and articles thereof, 
including waste and scrap.  As specified for split headings  
ex81.11(a) - Alloys  CTHS 
ex81.11(b) - Refined manganese  CTHS 
ex81.11(c) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split heading are derived from 
manufacturing or processing 
operations 
ex81.11(d) - Bars and rods, other than those obtained 
simply by sintering profiles  CTHS 
ex81.11(e) - Plates, sheets, strip and foil  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.11(f) - Wire  CTHS 
ex81.11(g) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split  heading 
ex81.11(gi) - Tube or pipe fittings  CTHS  
ex81.11(h) - Powders  CTHS  
ex81.11(ij) - Flakes  CTHS 
ex81.11(k) - Cables  CTHS 
ex81.11(l) - Other  CTHS  G/RO/W/111/Rev.4 
 Page 223 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
81.12  Beryllium, chromium, germanium, 
vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, 
including waste and scrap.  As specified for split subheadings  
 - Beryllium:  
8112.11 --   Unwrought; waste and scrap; powders As specified for split subheadings  
ex8112.11(a) --- Alloys  CTSHS 
ex8112.11(b) --- Refined beryllium  CTSHS 
ex8112.11(c) --- Waste and scrap  The origin shall be the country where 
the waste and scrap of this split 
subheading are derived from 
manufacturing or processing operations or from consumption 
ex8112.11(d) --- Powders  CTSHS  
8112.19 -- Other As specified for split subheadings  
ex8112.19(a) --- Bars and rods, other than those 
obtained simply by sintering and profiles  CTSHS 
ex8112.19(b) --- Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles 
of the same split subheading 
ex8112.19(c) --- Wire  CTSHS 
ex8112.19(d) --- Tubes and pipes  CTSHS;  or col-rolling from articles of 
the same split subheading 
ex8112.19(di) --- Tube or pipe fittings  CTSHS  
ex8112.19(e) --- Flakes  CTSHS 
ex8112.19(f) --- Cables  CTSHS 
ex8112.19(g) --- Other  CTSHS 
8112.20 - Chromium As specified for split subheadings 
ex8112.20(a) -- Alloys  CTSHS 
ex8112.20(b) -- Refined chromium  CTSHS 
ex8112.20(c) -- Waste and scrap  The origin shall be the country where 
the waste and scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
ex8112.20(d) -- Bars and rods, other than those obtained 
simply by sintering, profiles  CTSHS 
ex8112.20(e) -- Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles 
of the same split subheading 
ex8112.20(f) -- Wire  CTSHS 
ex8112.20(g) -- Tubes and pipes  CTSHS;  or cold-rolling from articles 
of the same split  subheading 
ex8112.20(gi) -- Tube or pipe fittings  CTSHS 
ex8112.20(h) -- Powders  CTSHS  
ex8112.20(ij) -- Flakes  CTSHS G/RO/W/111/Rev.4 
Page 224  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex8112.20(k) -- Cables  CTSHS 
ex8112.20(l) -- Other  CTSHS 
8112.30 -Germanium As specified for split subheadings 
ex8112.30(a) -- Alloys  CTSHS 
ex8112.30(b) -- Refined germanium  CTSHS 
ex8112.30(c) -- Waste and scrap  The origin shall be the country where 
the waste and scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
ex8112.30(d) -- Bars and rods, other than those obtained 
simply by sintering ,profiles  CTSHS 
ex8112.30(e) -- Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles 
of the same split  subheading 
ex8112.30(f) -- Wire  CTSHS 
ex8112.30(g) -- Tubes and pipes  CTSHS;  or cold-rolling from articles 
of the same split  subheading 
ex8112.30(gi) -- Tube or pipe fittings  CTSHS   
ex8112.30(h) -- Powders  CTSHS  
ex8112.30(ij) -- Flakes  CTSHS 
ex8112.30(k) -- Cables  CTSHS 
ex8112.30(l) -- Other  CTSHS 
8112.40 - Vanadium As specified for split subheadings  
ex8112.40(a) -- Alloys  CTSHS 
ex8112.40(b) -- Refined vanadium  CTSHS 
ex8112.40(c) -- Waste and scrap  The origin shall be the country where 
the waste and scrap of this split  subheading are derived from manufacturing or processing 
operations or from consumption 
ex8112.40(d) -- Bars and rods, other than those obtained 
simply by sintering, profiles  CTSHS 
ex8112.40(e) -- Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles 
of the same split  subheading 
ex8112.40(f) -- Wire  CTSHS 
ex8112.40(g) -- Tubes and pipes,  CTSHS;  or cold-rolling from articles 
of the same split subheading. 
ex8112.40(gi) -- Tube or pipe fittings  CTSHS  
ex8112.40(h) -- Powders  CTSHS  
ex8112.40(ij) -- Flakes  CTSHS 
ex8112.40(k) -- Cables  CTSHS 
ex8112.40(l) -- Other  CTSHS 
8112.91 - Other : 
--   Unwrought; waste and scrap; powders As specified for split subheadings  
ex8112.91(a) --- Alloys  CTSHS  G/RO/W/111/Rev.4 
 Page 225 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex8112.91(b) --- Refined metals  CTSHS 
ex8112.91(c) --- Waste and scrap  The origin shall be the country where 
the waste and scrap of this split 
subheading are derived from manufacturing or processing operations or from consumption 
ex8112.91(d) --- Powders  CTSHS  
8112.99 -- Other As specified for split subheadings  
ex8112.99(a) --- Bars and rods, other than those 
obtained simply by sintering ,profiles  CTSHS 
ex8112.99(b) --- Plates, sheets, strip and foil  CTSHS;  or cold-rolling from articles 
of the same split  subheading 
ex8112.99(c) --- Wire  CTSHS 
ex8112.99(d) --- Tubes and pipes  CTSHS;  or cold-rolling from articles 
of the same split  subheading. 
ex8112.99(di) --- Tube or pipe fittings  CTSHS  
ex8112.99(e) --- Flakes  CTSHS 
ex8112.99(f) --- Cables  CTSHS 
ex8112.99(g) --- Other  CTSHS 
81.13  Cermets and articles thereof, including 
waste and scrap  As specified for split headings  
ex81.13(a) - Unwrought cermets  CTHS 
ex81.13(b) - Waste and scrap  The origin shall be the country where 
the waste and scrap of this split  heading are derived from manufacturing or processing operations or from consumption 
ex81.13(c) - Powders  CTHS  
ex81.13(d) - Flakes  CTHS 
ex81.13(e) - Bars and rods ,profiles  CTHS 
ex81.13(f) - Wire  CTHS 
ex81.13(h) - Tubes and pipes  CTHS;  or cold-rolling from articles of 
the same split  subheading. 
ex81.13(hi) - Tube or pipe fittings  CTHS  
ex81.13(ij) - Cables  CTHS 
ex81.13(k) - Other  CTHS G/RO/W/111/Rev.4 
Page 226  
 
  CHAPTER 82 
 Primary Rule:  Goods or Parts Produced from Blanks 
 
 (a) The country of origin of a good or part  produced from a blank which by application 
of the Harmonized System General Interpreta tive Rule 2(a) is classified in the same 
heading, subheading or subdivision as the complete or finished good or part, shall be the country in which every working edge , working surface and working part was 
configured to final shape and dimension,  provided, in its imported condition, the 
blank from which it was produced:  (i)  was not  capable of functioning,  and (ii) was 
not advanced beyond the initial stamping process or any processing required to remove the material from the forging platter or casting mould ; 
 
 (b) If the criteria in paragraph 1 are not satisfied, the country of origin is the country of 
origin of the blank of this Chapter. 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is [value]. 
  
HS Code 
Number Description of goods Primary Rules 
(1) (2) (3) 
Chapter 82 Tools, implements, cutlery, spoons and 
forks, of base metal; parts thereof of 
base metal  
82.01 Hand tools, the following : spades, 
shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, 
hedge shears, timber wedges and other 
tools of a kind used in agriculture, horticulture or forestry. CTH 
82.02 Hand saws; blades for saws of all kinds 
(including slitting, slotting or toothless saw blades). As specified for subheadings 
8202.10 - Hand saws CTH   
8202.20 - Band saw blades CTH 
 - Circular saw blades (including slitting or 
slotting saw blades) :  
8202.31 --   With working part of steel CTSH 
8202.39 --   Other, including parts As specified for split subheadings  
ex8202.39(a) --   Saw teeth and tooth segments for 
circular saws  CTH 
ex8202.39(b) --   Other  CTSHS 
8202.40 - Chain saw blades As specified for split subheadings  G/RO/W/111/Rev.4 
 Page 227 
 
 
  HS Code 
Number Description of goods Primary Rules 
(1) (2) (3) 
ex8202.40(a) --   Saw teeth and tooth segments for 
chain saws  CTH 
ex8202.40(b) --   Other  CTSHS  
 - Other saw blades:  
8202.91 --   Straight saw blades, for working metal CTH 
8202.99 --   Other CTH 
82.03 Files, rasps, pliers (including cutting 
pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. CTH 
82.04 Hand-operated spanners and wrenches 
(including torque meter wrenches but 
not including tap wrenches); interchangeable spanner sockets, with or without handles. CTH 
82.05 Hand tools (including glaziers' 
diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for 
and parts of, machine tools; anvils; 
portable forges; hand or pedal-operated grinding wheels with frameworks. CTH 
82.06 Tools of two or more of the headings 
Nos. 82.02 to 82.05, put up in sets for retail sale.  CTH, except when resulting only from 
putting up in sets. 
82.07 Interchangeable tools for hand tools, 
whether or not power-operated, or for 
machine-tools (for example, for 
pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding 
metal, and rock drilling or earth boring 
tools. As specified for subheadings 
 - Rock drilling or earth boring tools:  
8207.13 --   With working part of cermets CTSH  
8207.19 --   Other, including parts As specified for split subheadings 
ex8207.19(a) --   Parts   CTH 
ex8207.19(b) --   Other   CTSHS  
8207.20 - Dies for drawing or extruding metal CTH 
8207.30 - Tools for pressing, stamping or 
punching CTH 
8207.40 - Tools for tapping or threading CTH G/RO/W/111/Rev.4 
Page 228  
 
  HS Code 
Number Description of goods Primary Rules 
(1) (2) (3) 
8207.50 - Tools for drilling, other than for rock 
drilling CTH 
8207.60 - Tools for boring or broaching  CTH 
8207.70 - Tools for milling CTH 
8207.80 - Tools for turning CTH 
8207.90 - Other interchangeable tools CTH  
82.08 Knives and cutting blades, for 
machines or for mechanical appliances. CTH 
82.09 Plates, sticks, tips and the like for tools, 
unmounted, of cermets. CTH 
82.10 Hand-operated mechanical appliances, 
weighing 10 kg or less, used in the 
preparation, conditioning or serving of 
food or drink. CTH 
82.11 Knives with cutting blades, serrated or 
not (including pruning knives), other than knives of heading No. 82.08, and blades therefor. CTH 
82.12 Razors and razor blades (including 
razor blade blanks in strips). CTH 
82.13 Scissors, tailors' shears and similar 
shears, and blades therefor. CTH 
82.14 Other articles of cutlery (for example, 
hair clippers, butchers' or kitchen 
cleavers, choppers and mincing knives, 
paper knives); manicure or pedicure sets and instruments (including nail files). CTH 
82.15 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugar tongs and similar kitchen or 
tableware. As specified for subheadings 
8215.10 - Sets of assorted articles containing at 
least one article plated with precious 
metal CC, except when resulting only from 
putting up in sets 
8215.20 - Other sets of assorted articles CC, except when resulting only from 
putting up in sets 
 - Other:  
8215.91 --   Plated with precious metal CTH 
8215.99 --   Other CTH 
  G/RO/W/111/Rev.4 
 Page 229 
 
 
  CHAPTER 83 
 
Primary Rule:  Goods or Parts Produced from Blanks 
 
 The country of origin of a good or part prod uced from a blank which by application of the 
Harmonized System General Interpretative Rule 2(a) is classified in the same heading, subheading or 
subdivision as the complete or finished good or part, shall be the country in which the blank was 
finished, provided finishing included configuring to fi nal shape by the removal of material (other than 
merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping. 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
  The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is [value].   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 83 Miscellaneous articles of base metal  
83.01 Padlocks and locks (key, combination 
or electrically operated), of base metal; 
clasps and frames with clasps, 
incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. As specified for subheadings 
8301.10 - Padlocks As specified for split subheadings 
ex8301.10(a) - Padlocks, key or combination  CTH 
ex8301.10(b) - Padlocks, electrically operated   
  CTH, or change from subheading 
8301.60   
8301.20 - Locks of a kind used for motor vehicles As specified for split subheadings  
ex8301.20(a) - Locks of a kind used for motor vehicles, 
key or combination  CTH 
ex8301.20(b) - Locks of a kind used for motor vehicles, 
electrically operated  CTH, or change from subheading 
8301.60 
8301.30 - Locks of a kind used for furniture As specified for split subheadings  
ex8301.30(a) - Locks of a kind used for furniture, key 
or combination  CTH 
ex8301.30(b) - Locks of a kind used for furniture, 
electrically operated  CTH, or change from subheading 
8301.60 
8301.40 - Other locks As specified for split subheadings  
ex8301.40(a) - Other Locks, key or combination  CTH 
ex8301.40(b) - Other Locks, electrically operated  CTH, or change from subheading 
8301.60 
8301.50 - Clasps and frames with clasps, 
incorporating locks CTH 
8301.60 - Parts CTH G/RO/W/111/Rev.4 
Page 230  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
8301.70 - Keys presented separately CTH 
83.02 Base metal mountings, fittings and 
similar articles suitable for furniture, 
doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-
racks, hat-pegs, brackets and similar 
fixtures; castors with mountings of base metal; automatic door closers of base metal. CTH 
83.03 Armoured or reinforced safes, strong-
boxes and doors and safe deposit lockers for strong-rooms, cash or deed 
boxes and the like, of base metal. As specified for split headings 
ex83.03(a) Armoured or reinforced safes, strong-
boxes and doors and safe deposit lockers 
for strong-rooms, cash or deed boxes and 
the like, of base metal.  CTHS  
ex83.03(b) Parts of base metal  CTH 
83.04 Filing cabinets, card-index cabinets, 
paper trays, paper rests, pen trays, 
office-stamp stands and similar office 
or desk equipment, of base metal, other than office furniture of heading No. 94.03. CTH   
83.05 Fittings for loose-leaf binders or files, 
letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for 
example, for offices, upholstery, 
packaging), of base metal. CTH 
83.06 Bells, gongs and the like, non-electric, 
of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. CTH 
83.07 Flexible tubing of base metal, with or 
without fittings. CTH 
83.08 Clasps, frames with clasps, buckles, 
buckle-clasps, hooks, eyes, eyelets and 
the like, of base metal, of a kind used 
for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and 
spangles, of base metal. CTH  G/RO/W/111/Rev.4 
 Page 231 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
83.09 Stoppers, caps and lids (including 
crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other 
packing accessories, of base metal. CTH 
83.10 Sign-plates, name-plates, address-plates 
and similar plates, numbers, letters and 
other symbols, of base metal, excluding those of heading No. 94.05. CTH 
83.11 Wire, rods, tubes, plates, electrodes and 
similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for 
soldering, brazing, welding or 
deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. CTH 
 G/RO/W/111/Rev.4 
Page 232  
 
  A. Primary Rule/Note for Chapters 84-90  
 
(a) Goods obtained by disassembly
 
A change of classification which results from the disassembly of goods shall not be 
considered as the change required by the rule  set forth in the matrix.  The country of 
origin of the parts recovered from the goods shall be the country where the parts are 
recovered, unless the importer, exporter or any person with a justifiable cause to 
determine the origin of parts demonstrates another country of origin on the basis of 
verifiable evidence such as origin marks on the part itself or documents.  
(b) Collection of parts  
Where a change in classification results from the application of HS General 
Interpretative Rule 2(a) with respect to collections of parts that are presented as 
unassembled articles of another heading or s ubheading the individual parts shall retain 
their origin prior to such collection.   
(c) Recertification or retesting  
A change of classification which results from the recertification or retesting of the good 
shall not be considered as the change requi red by the rule set out in the matrix. 
(d) Assembly of the collection of parts  
Goods assembled from a collection of part s classified as the assembled good by 
application of General Interpretative Rule 2 shall have origin in the country of 
assembly, provided the assembly would have satisfied the primary rule for the good 
had each of the parts been presented separately and not as a collection. 
(e) Parts and accessories produced from blanks  
(1) The country of origin of goods that are produced from blanks which, by 
application of the HS General Interpre tative Rule 2(a), are classified in the 
same heading or subheading as the comp lete or finished goods, shall be the 
country in which the blank was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping. 
(2) Paragraph 1 above applies to goods class ifiable in provisions for parts or parts 
and accessories, including goods specifically named under such provisions, and to goods classifiable in headings 84.80 and 84.83.  
 B. Notes for Chapters 84-90 applicable to primary rules contained in Column (4)  
 Application of the value added rule
 
1. The term " 50% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of parts originating 
in the country of manufacture represents at least 50% of the ex-works price of the product.   G/RO/W/111/Rev.4 
 Page 233 
 
 
  2. The term " ex-works price " shall mean the price to be paid for the product obtained to the 
manufacturer in whose undertaking the last working or processing is carried out (this price shall not 
include internal taxes which are, or may be , repaid when such product is exported); 
3. The term " value acquired as a result of working and processing and incorporation of 
parts originating in the country of manufacture " shall mean the increase in value resulting from 
the assembly itself, together with any preparator y, finishing and checking operations, and from the 
incorporation of any parts originating in the count ry where the operations in question were carried 
out, including profit and the general costs borne in that country as a result of the operations; 
 
C. Primary Rules/Notes with regard to Column (3) 
  
When Primary Rule/Note A above does not appl y and the other primary rules contained in 
column (3) are not met in the last country of produc tion, the following shall be applied in sequence: 
[(a) When the good is produced from materials or components that changed classification 
but did not satisfy the primary rule applicable to the good, the country of origin of the 
good is the country that furnished all or the major portion of that material or component. 
(b) The following rules apply only to goods cl assifiable under provisions for “parts” or 
“parts and accessories” and which are not described by name in the Harmonized System, applied in sequence. 
  (1) Goods produced by assembly of 5 or more parts(whether or not originating), 
other than parts provided for in rule A2 (c)(3) shall have origin in the country 
of assembly. 
  (2) Goods produced as a result of pr ocessing non-originating components other 
than parts provided for in rule A2(c)(3) into a device or apparatus capable of 
performing one or more new mechanical or electrical functions shall have 
origin in the country of such processing. 
  (3) The following parts shall not be counted for purposes of rule A2(c)(1) nor 
shall the operations described be deemed  to result in a new mechanical or 
electrical function for purposes of rule A2(c)(2):  
    (i) the attachment of machinery to a base; 
    (ii) the installation of machinery or apparatus into cabinets or 
similar encasements; 
    (iii) the attachment of parts of general use as defined in Note 2 to 
Section XVI of the Harmonized System or similar parts of 
plastic (Chapter 39) ; 
    (iv) the attachment of handles, dials, knobs, hand cranks, and 
other consumer-ope rated controls; 
    (v) the attachment of a power cord  or change of mains 
voltage/frequency by adding transformer, adapter or 
converter; 
    (vi) the installation of batteries, accumulators, sensors, 
thermostats or other articles not designed to become a 
permanent part of the good; G/RO/W/111/Rev.4 
Page 234  
 
      (vii) the attachment of accessories or parts (including printed 
circuits with components assembled thereon), which serve only to enhance the operation of the machine or device; 
    (viii) the addition of manuals, warranty cards, certificates of 
conformance to standards (with or without testing), or labels; 
  (ix) washing, cleaning; removal of dust, oxide, oil, paint or other 
coverings; 
    (x) simple painting and polishing operations;     (xi) affixing or printing marks, labels, logos and other 
distinguishing signs on products or their packaging;  or 
    (xii) the installation of software. 
 D. Primary Rule applicable to Subheadin gs 8471.50, 8471.60, 8471.70 and 8471.80   
 
For the purposes of subheadings 8471.50, 84 71.60, 8471.70 and 8471.80, the assembly of 
goods of those subheadings in the same housing with  units of other subheadings within that group 
shall be origin conferring.  
E. Residual Rules/Notes for Chapters 84-90 app licable to rules contained in Column (3) 
 For purposes of Rule 1(e) of Appendix 2  the following residual rules shall be applied in 
sequence: 
1. For goods classifiable under provisions for “p arts” or “parts and accessories” and which are 
not described by name, the country of origin shall be the country of assembly provided the 
goods are produced by the assembly of two or more parts  (other than parts of general use, as 
defined in Note 2 to Section XV or similar parts of plastic (Chapter 39)), and one or more of 
the parts (other than parts of general use, as de fined in Note 2 to Section XV or similar parts 
of plastic (Chapter 39))  satisfies the requirements for origin in the country of assembly.  For 
purposes of this rule, the following parts sha ll not be counted nor shall the operations 
described be deemed to be origin conferring operations: 
(a) the attachment of machinery to a base; 
(b) the installation of machinery or apparatus into cabinets or similar encasements; 
(c) the attachment of parts of general use as defined in Note 2 to Section XV of the 
Harmonized System or similar parts of plastic (Chapter 39); 
(d) the attachment of handles, dials, knobs , hand cranks, and othe r consumer-operated 
controls; 
(e) the attachment of a power cord  or change of mains vo ltage/frequency by adding 
transformer, adapter or converter; 
(f) the installation of batteries, accumulators, sensors, thermostats or other articles not 
designed to become a permanent part of the good; 
(g) the attachment of accessories or parts (including printed circuits with components 
assembled thereon), which serve only to enhance the operation of the machine or 
device;  G/RO/W/111/Rev.4 
 Page 235 
 
 
  (h) the addition of manuals, warranty cards, certific ates of conformance to standards (with 
or without testing), or labels; 
(i) washing, cleaning; removal of dust, oxi de, oil, paint or other coverings; 
(j) simple painting and polishing operations; 
(k) affixing or printing marks, labels, logos a nd other distinguishing signs on products or 
their packaging;  or 
(l) the installation of software. 
2. When the good is produced from materials orig inating in a single country that did not undergo 
the change in classification or did not otherwi se satisfy the primary rule applicable to the 
good, the country of origin is the country  in which those materials originated; 
3. The country of origin shall be the country of origin of that  material (or functional element) 
that gives the good its essential character, to th e extent to which the principle of essential 
character can be applied.  Otherwise, the country  of origin shall be the country in which the 
major portion of those materials originated , as determined on the basis of weight.] 
 G/RO/W/111/Rev.4 
Page 236  
 
   
CHAPTER 84 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
Chapter 84 Nuclear reactors, boilers, machinery 
and mechanical appliances;  parts thereof   
84.01  Nuclear reactors;  fuel elements 
(cartridges), non-irradiated, for nuclear reactors;  machinery and apparatus for 
isotopic separation.  As specified for 
subheadings or split subheadings CTH;  or 
35% value-added rule  
8401.10 - Nuclear reactors CTSH  
8401.20 - Machinery and apparatus for isotopic 
separation, and parts thereof As specified for split 
subheadings  
ex8401.20(a) --  Machinery and apparatus for isotopic 
separation  CTSHS  
ex8401.20(b) --   Parts of machinery and apparatus for 
isotopic separation  CTH  
8401.30 - Fuel elements (cartridges), non-
irradiated CTSH  
8401.40 -  Parts of nuclear reactors CTH  
84.02  Steam or other vapour generating 
boilers (other than central heating hot 
water boilers capable also of producing low pressure steam);  super-heated water boilers.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
 - Steam or other vapour generating 
boilers:   
8402.11 --   Watertube boilers with a steam 
production exceeding 45 t per hour CTSH  
8402.12 --   Watertube boilers with a steam 
production not exceeding 45 t per hour CTSH  
8402.19 --   Other vapour  generating boilers, 
including hybrid boilers CTSH  
8402.20 - Super-heated water boilers CTSH  
8402.90 - Parts CTH  
84.03  Central heating boilers other than those 
of heading No. 84.02.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8403.10 - Boilers CTSH  
8403.90 - Parts CTH  
84.04  Auxiliary plant for use with boilers of 
heading No. 84.02 or 84.03 (for example, economisers, super-heaters, 
soot removers, gas recoverers);  
condensers for steam or other vapour power units.  As specified for 
subheadings  CTH;  or 
35% value-added rule   G/RO/W/111/Rev.4 
 Page 237 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8404.10 - Auxiliary plant for use with boilers of 
heading No. 84.02 or 84.03 CTSH  
8404.20  - Condensers for steam or other vapour 
power units CTSH  
8404.90 - Parts CTH  
84.05  Producer gas or water gas generators, 
with or without their purifiers;  acetylene gas generators and similar water process gas generators, with or without their purifiers.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8405.10 - Producer gas or water gas generators, 
with or without their purifiers;  acetylene 
gas generators and si milar water process 
gas generators, with or without their purifiers CTSH  
8405.90 - Parts CTH  
84.06  Steam turbines and other vapour 
turbines.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8406.10 - Turbines for marine propulsion CTSH  
 - Other turbines:   
8406.81 --   Of an output exceeding 40 MW CTSH  
8406.82 --   Of an output not exceeding 40 MW CTSH  
8406.90 - Parts CTH  
84.07  Spark-ignition reciprocating or rotary 
internal combustion piston engines.  CTH 
 CTH, 
except from heading 84.09;  or 
35% value-
added rule 
84.08  Compression-ignition internal 
combustion piston engines (diesel or 
semi-diesel engines).  CTH CTH, 
except from 
heading 84.09;  or 35% value-
added rule 
84.09  Parts suitable for use solely or 
principally with the engines of heading 
No. 84.07 or 84.08.  CTH CTH 
84.10  Hydraulic turbines, water wheels, and 
regulators therefore.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
 - Hydraulic turbines and water wheels:   
8410.11 --   Of a power not exceeding 1,000kW CTSH  
8410.12 --   Of a power exceeding 1,000kW but 
not exceeding 10,000kW CTSH  G/RO/W/111/Rev.4 
Page 238  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8410.13 --   Of a power exceeding 10,000kW CTSH  
8410.90 - Parts, including regulators As specified for split 
subheadings   
ex8410.90(a)   Regulators  CTSHS   
ex8410.90(b)   Parts  CTH  
84.11  Turbo-jets, turbo-propellers and other 
gas turbines.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
 - Turbo-jets:   
8411.11 --   Of a thrust not exceeding 25kN CTSH  
8411.12 --   Of a thrust exceeding 25kN CTSH  
 - Turbo-propellers:   
8411.21 --   Of a power not exceeding 1,100kW CTSH  
8411.22 --   Of a power exceeding 1,100 kW CTSH  
 - Other gas turbines:   
8411.81 -- Of a power not exceeding 
5,000kW CTSH  
8411.82 --   Of a power exceeding 5,000 kW CTSH  
 - Parts:   
8411.91 --   Of turbo-jets or turbo-propellers CTH  
8411.99 - Other   
84.12  Other engines and motors.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8412.10 - Reaction engines othe r than turbo-jets CTSH  
 - Hydraulic power engines and motors:   
8412.21 --   Linear acting (cylinders) CTSH  
8412.29 --   Other CTSH  
 Pneumatic power engines and motors:   
8412.31 --   Linear acting (cylinders) CTSH  
8412.39 --   Other CTSH  
8412.80 - Other CTSH  
8412.90 - Parts CTH  
84.13  Pumps for liquids, whether or not fitted 
with a measuring device;  liquid elevators.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
 - Pumps fitted or designed to be fitted 
with a measuring device:   
8413.11 --   Pumps for dispensing fuel or 
lubricants, of the type used in filling-
stations or in garages CTSH  
8413.19 --   Other CTSH  
8413.20 - Hand pumps, other than those of 
subheading No. 8413.11 or 8413.19 CTSH   G/RO/W/111/Rev.4 
 Page 239 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8413.30 - Fuel, lubricating or cooling medium 
pumps for internal combustion piston engines CTSH  
8413.40 - Concrete pumps CTSH  
8413.50 - Other reciprocating positive 
displacement pumps CTSH  
8413.60 - Other rotary positive displacement 
pumps CTSH  
8413.70 - Other centrifugal pumps CTSH  
 - Other pumps;  liquid elevators: CTSH  
8413.81 --   Pumps CTSH  
8413.82 --   Liquid elevators CTSH  
 - Parts:   
8413.91 --   Of pumps CTH  
8413.92 --   Of liquid elevators CTH  
84.14  Air or vacuum pumps, air or other gas 
compressors and fans;  ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8414.10 - Vacuum pumps CTSH  
8414.20 - Hand- or foot-operated air pumps CTSH  
8414.30 - Compressors of a kind used in 
refrigerating equipment CTSH  
8414.40 - Air compressors mounted on a wheeled 
chassis for towing CTSH  
 - Fans:   
8414.51 --   Table, floor, wall, window, ceiling or 
roof fans, with a self-contained electric motor of an output not exceeding 125 W CTSH  
8414.59 --   Other CTSH  
8414.60 - Hoods having a maximum horizontal 
side not exceeding 120 cm CTSH  
8414.80 - Other CTSH  
8414.90 - Parts CTH  
84.15  Air conditioning machines, comprising 
a motor-driven fan and elements for 
changing the temperature and 
humidity, including those machines in which the humidity cannot be separately regulated.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8415.10 - Wi ndow or wall types, self-contained CTSH  
8415.20 - Of a kind used for persons, in motor 
vehicles CTSH  G/RO/W/111/Rev.4 
Page 240  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
 - Other:   
8415.81 --   Incorporating a refrigerating unit and a 
valve for reversal of the cooling/heat 
cycle CTSH  
8415.82 --   Other, incorporating a refrigerating 
unit CTSH  
8415.83 --   Not incorporating a refrigerating unit CTSH  
8415.90 - Parts CTH  
84.16  Furnace burners for liquid fuel, for 
pulverised solid fuel or for gas;  
mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8416.10 - Furnace burners for liquid fuel CTSH  
8416.20 - Other furnace burners, including 
combination burners CTSH  
8416.30 - Mechanical stokers, including their 
mechanical grates, mechanical ash dischargers and similar appliances CTSH  
8416.90 - Parts CTH  
84.17  Industrial or laboratory furnaces and 
ovens, including incinerators, non-electric.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8417.10 - Furnaces and ovens for the roasting, 
melting or other heat-treatment of ores, pyrites or of metals CTSH  
8417.20 - Bakery ovens, including biscuit ovens CTSH  
8417.80 - Other CTSH  
8417.90 - Parts CTH  
84.18  Refrigerators, freezers and other 
refrigerating or freezing equipment, 
electric or other;  heat pumps other than air conditioning machines of heading No. 84.15.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8418.10 - Combined refrigerator-freezers, fitted 
with separate external doors CTSH  
 - Refrigerators, household type:   
8418.21 --   Compression-type CTSH  
8418.22 --   Absorption-type, electrical CTSH  
8418.29 --   Other CTSH  
8418.30 - Freezers of the chest type, not exceeding 
800 l capacity CTSH  
8418.40 - Freezers of the upright type, not 
exceeding 900 l capacity CTSH   G/RO/W/111/Rev.4 
 Page 241 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8418.50 - Other refrigerating or freezing chests, 
cabinets, display counters, show-cases and similar refrigerating or freezing furniture CTSH  
 - Other refrigerating or freezing 
equipment;  heat pumps: CTSH  
8418.61 --   Compression type units whose 
condensers are heat exchangers CTSH  
8418.69 --   Other CTSH  
 - Parts:   
8418.91 --   Furniture designed to receive 
refrigerating or freezing equipment CTH  
8418.99 --   Other CTH  
CTH;  or 
35% value-added rule  84.19  Machinery, plant or laboratory 
equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, 
roasting, distilling, rectifying, 
sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for 
domestic purposes;  instantaneous or 
storage water heaters, non-electric.  As specified for 
subheadings  
 
 - Instantaneous or storage water heaters, 
non-electric:   
8419.11 --   Instantaneous gas water heaters CTSH  
8419.19 --   Other CTSH  
8419.20 - Medical, surgical or laboratory sterilisers CTSH  
 - Dryers: CTSH  
8419.31 --   For agricultural products CTSH  
8419.32 --   For wood, paper pulp, paper or 
paperboard CTSH  
8419.39 --   Other CTSH  
8419.40 - Distilling or rectifying plant CTSH  
8419.50 - Heat exchange units CTSH  
8419.60 - Machinery for liquefying air or other 
gases CTSH  
 - Other machinery, plant and equipment: CTSH  
8419.81 --   For making hot drinks or for cooking or 
heating food CTSH  
8419.89 --   Other CTSH  
8419.90 - Parts CTH  
84.20  Calendering or other rolling machines, 
other than for metals or glass, and cylinders therefor.  As specified for 
subheadings  CTH;  or 
35% value-added rule  G/RO/W/111/Rev.4 
Page 242  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8420.10 - Calendering or other rolling machines CTSH  
 - Parts:   
8420.91 --   Cylinders CTH  
8420.99 --   Other   
84.21  Centrifuges, including centrifugal 
dryers;  filtering or purifying machinery and apparatus, for liquids or gases.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
 - Centrifuges, including centrifugal 
dryers:   
8421.11 --   Cream separators CTSH  
8421.12 --   Clothes-dryers CTSH  
8421.19 --   Other CTSH  
 - Filtering or purifying machinery and 
apparatus for liquids: CTSH  
8421.21 --   For filtering or purifying water CTSH  
8421.22 --   For filtering or purifying beverages 
other than water CTSH  
8421.23 --   Oil or petrol-filters for internal 
combustion engines CTSH  
8421.29 --   Other   
 - Filtering or purifying machinery and 
apparatus for gases:   
8421.31 --   Intake air filters for internal 
combustion engines CTSH  
8421.39 --   Other CTSH  
 - Parts:   
8421.91 --   Of centrifuges, including centrifugal 
dryers CTH  
8421.99 --   Other CTH  
84.22  Dish washing machines;  machinery for 
cleaning or drying bottles or other 
containers;  machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers;  machinery for capsuling bottles, jars, 
tubes and similar containers;  other 
packing or wrapping machinery (including heat-shrink wrapping machinery);  machinery for aerating beverages.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
 - Dish washing machines:   
8422.11 --   Of the household type CTSH  
8422.19 --   Other CTSH  
8422.20 - Machinery for cleaning or drying bottles 
or other containers CTSH   G/RO/W/111/Rev.4 
 Page 243 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8422.30 - Machinery for filling, closing, sealing, or 
labelling bottles, cans, boxes, bags or other containers;  machinery for capsuling 
bottles, jars, tubes and similar containers;  
machinery for aerating beverages CTSH  
8422.40 - Other packing or wrapping machinery 
(including heat-shrink wrapping 
machinery) CTSH  
8422.90 - Parts CTH  
84.23  Weighing machinery (excluding 
balances of a sensitivity of 5 cg or 
better), including weight operated counting or checking machines;  weighing machine weights of all kinds.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8423.10 - Personal weighing machines, including 
baby scales;  household scales CTSH  
8423.20 - Scales for continuous weighing of goods 
on conveyors CTSH  
8423.30 - Constant weight scales and scales for 
discharging a predetermined weight of material into a bag or container, including hopper scales CTSH  
 - Other weighing machinery:   
8423.81 --   Having a maximum weighing capacity 
not exceeding 30 kg CTSH 
  
8423.82 --   Having a maximum weighing capacity 
exceeding 30 kg but not exceeding 5,000 kg CTSH 
  
8423.89 --   Other CTSH  
8423.90 - Weighing machine weights of all kinds;  
parts of weighing machinery CTH  
84.24  Mechanical appliances (whether or not 
hand-operated) for projecting, 
dispersing or spraying liquids or powders;  fire extinguishers, whether or not charged;  spray guns and similar appliances;  steam or sand blasting machines and similar jet projecting 
machines.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8424.10 - Fire extinguishers, whether or not 
charged CTSH  
8424.20 - Spray guns and similar appliances CTSH  
8424.30 - Steam or sand blasting machines and 
similar jet projecting machines CTSH  
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  G/RO/W/111/Rev.4 
Page 244  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8424.89 --   Other CTSH  
8424.90 - Parts CTH  
84.25  Pulley tackle and hoists other than skip 
hoists;  winches and capstans;  jacks.  CTH CTH, 
except from heading 
84.31;  or 
35% value-added rule 
84.26  Ships' derricks;  cranes, including cable 
cranes;  mobile lifting frames, straddle carriers and works trucks fitted with a crane.  CTH 
 CTH, 
except from heading 84.31;  or 
35% value-
added rule 
84.27  Fork-lift trucks;  other works trucks 
fitted with lifting or handling 
equipment.  CTH CTH, 
except from 
heading 84.31;  or 35% value-added rule 
84.28  Other lifting, handling, loading or 
unloading machinery (for example, 
lifts, escalators, conveyors, teleferics).  CTH CTH, 
except from 
heading 84.31;  or 35% value-added rule 
84.29  Self-propelled bulldozers, angledozers, 
graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, 
tamping machines and road rollers.  CTH CTH, 
except from heading 
84.31;  or 
35% value-added rule 
84.30  Other moving, grading, levelling, 
scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores;  
pile-drivers and pile-extractors;  snow-
ploughs and snow-blowers.   
CTH CTH, 
except from heading 84.31;  or 
35% value-
added rule 
84.31  Parts suitable for use solely or 
principally with the machinery of 
headings Nos. 84.25 to 84.30.  CTH CTH 
84.32  Agricultural, horticultural or forestry 
machinery for soil preparation or cultivation;  lawn or sports-ground rollers.  As specified for 
subheadings  CTH;  or 
35% value-added rule   G/RO/W/111/Rev.4 
 Page 245 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8432.10 - Ploughs CTSH  
 - Harrows, scarifiers, cultivators, weeders 
and hoes:   
8432.21 --   Disc harrows CTSH  
8432.29 --   Other CTSH  
8432.30 - Seeders, planters and transplanters CTSH  
8432.40 - Manure spreaders and fertiliser 
distributors CTSH  
8432.80 - Other machinery CTSH  
8432.90 - Parts CTH  
84.33  Harvesting or threshing machinery, 
including straw or fodder balers;  grass 
or hay mowers;  machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading No. 84.37.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
 - Mowers for lawns, parks or sports-
grounds:   
8433.11 --   Powered, with the cutting device 
rotating in a horizontal plane CTSH  
8433.19 --   Other CTSH  
8433.20 - Other mowers, including cutter bars for 
tractor mounting CTSH  
8433.30 - Other haymaking machinery CTSH  
8433.40 - Straw or fodder balers, including pick-up 
balers CTSH  
 - Other harvesting machinery;  threshing 
machinery: CTSH  
8433.51 --   Combine harvester-threshers CTSH  
8433.52 --   Other threshing machinery CTSH  
8433.53 --   Root or tuber harvesting machines CTSH  
8433.59 --   Other CTSH  
8433.60 - Machines for cleaning, sorting or 
grading eggs, fruit or other agricultural 
produce CTSH  
8433.90 - Parts CTH  
84.34  Milking machines and dairy 
machinery.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8434.10 - Milking machines CTSH  
8434.20 - Dairy machinery CTSH  
8434.90 - Parts CTH  G/RO/W/111/Rev.4 
Page 246  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
84.35  Presses, crushers and similar 
machinery used in the manufacture of wine, cider, fruit juices or similar beverages.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8435.10 - Machinery CTSH  
8435.90 - Parts CTH  
84.36  Other agricultural, horticultural, 
forestry, poultry-keeping or bee-
keeping machinery, including germination plant fitted with mechanical or thermal equipment;  poultry incubators and brooders.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8436.10 - Machinery for preparing animal feeding 
stuffs CTSH  
 - Poultry-keeping machinery;  poultry 
incubators and brooders: CTSH  
8436.21 --   Poultry incubators and brooders CTSH  
8436.29 --   Other CTSH  
8436.80 - Other machinery CTSH  
 - Parts:   
8436.91 --   Of poultry-keeping machinery or 
poultry incubators and brooders CTH  
8436.99 --   Other CTH  
84.37  Machines for cleaning, sorting or 
grading seed, grain or dried leguminous vegetables;  machinery used in the 
milling industry or for the working of 
cereals or dried leguminous vegetables, other than farm-type machinery.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8437.10 - Machines for cleaning, sorting or 
grading seed, grain or dried leguminous vegetables CTSH  
8437.80 - Other machinery CTSH  
8437.90 - Parts CTH  
84.38  Machinery, not specified or included 
elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of 
animal or fixed vegetable fats or oils.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8438.10 - Bakery machinery and machinery for the 
manufacture of macaroni, spaghetti or 
similar products CTSH  
8438.20 - Machinery for the manufacture of 
confectionery, cocoa or chocolate CTSH  
8438.30 - Machinery for sugar manufacture CTSH   G/RO/W/111/Rev.4 
 Page 247 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8438.40 - Brewery machinery CTSH  
8438.50 - Machinery for the preparation of meat or 
poultry CTSH  
8438.60 - Machinery for the preparation of fruits, 
nuts or vegetables CTSH  
8438.80 - Other machinery CTSH  
8438.90 - Parts CTH  
84.39  Machinery for making pulp of fibrous 
cellulosic material or for making or 
finishing paper or paperboard.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8439.10 - Machinery for making pulp of fibrous 
cellulosic material CTSH  
8439.20 - Machinery for making paper or 
paperboard CTSH  
8439.30 - Machinery for finishing paper or 
paperboard CTSH  
 - Parts:   
8439.91 --   Of machinery for making pulp of 
fibrous cellulosic material CTH  
8439.99 --   Other   
84.40  Book-binding machinery, including 
book-sewing machines.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8440.10 - Machinery CTSH  
8440.90 - Parts CTH  
84.41  Other machinery for making up paper 
pulp, paper or paperboard, including 
cutting machines of all kinds.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8441.10 - Cutting machines CTSH  
8441.20 - Machines for making bags, sacks or 
envelopes CTSH  
8441.30 - Machines for making cartons, boxes, 
cases, tubes, drums or similar containers, other than by moulding CTSH  
8441.40 - Machines for moulding articles in paper 
pulp, paper or paperboard CTSH  
8441.80 - Other machinery CTSH  
8441.90 - Parts CTH  G/RO/W/111/Rev.4 
Page 248  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
84.42  Machinery, apparatus and equipment 
(other than the machine-tools of headings Nos. 84.56 to 84.65), for type-founding or type-setting, for preparing 
or making printing blocks, plates, 
cylinders or other printing components;  printing type, blocks, plates, cylinders and other printing components;  blocks, plates, cylinders and lithographic stones, prepared for printing purposes 
(for example, planed, grained or 
polished).  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8442.10 - Phototype-setting and composing 
machines CTSH  
8442.20 - Machinery, apparatus and equipment for 
type-setting or composing by other processes, with or without founding device CTSH  
8442.30 - Other machinery, apparatus and 
equipment CTSH  
8442.40 - Parts of the foregoing machinery, 
apparatus or equipment CTH  
8442.50 - Printing type, blocks, plates, cylinders 
and other printing components;  blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) CTH 
  
84.43  Printing machinery, including ink-jet 
printing machines, other than those of heading No. 84.71;  machines for uses ancillary to printing.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
 - Offset printing machinery:   
8443.11 --   Reel fed CTSH  
8443.12 --   Sheet fed, office type (sheet size not 
exceeding 22 x 36 cm) CTSH  
8443.19 --   Other CTSH  
 - Letterpress printing machinery, 
excluding flexographic printing:   
8443.21 --   Reel fed CTSH  
8443.29 --   Other CTSH  
8443.30 - Flexographic printing machinery CTSH  
8443.40 - Gravure printing machinery CTSH  
 - Other printing machinery:   
8443.51 --   Ink-jet printing machines CTSH  
8443.59 --   Other   
8443.60 - Machines for uses ancillary to printing CTSH   G/RO/W/111/Rev.4 
 Page 249 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8443.90 - Parts CTH  
84.44 
 Machines for extruding, drawing, 
texturing or cutting man-made textile 
materials.  CTH CTH, 
except from 
heading 84.48;  or 35% value-
added rule  
84.45  Machines for preparing textile fibres;  
spinning, doubling or twisting machines 
and other machinery for producing textile yarns;  textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for 
use on the machines of heading No. 
84.46 or 84.47.  CTH 
 CTH, 
except from 
heading 84.48;  or 35% value-added rule 
84.46  Weaving machines (looms).  CTH 
 CTH, 
except from 
heading 84.48;  or 35% value-added rule  
84.47  Knitting machines, stitch-bonding 
machines and machines for making 
gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.  CTH CTH, 
except from 
heading 84.48;  or 35% value-added rule  
84.48  Auxiliary machinery for use with 
machines of heading No. 84.44, 84.45, 
84.46 or 84.47 (for example, dobbies, 
Jacquards, automatic stop motions, shuttle changing mechanisms);  parts and accessories suitable for use solely or principally with the machines of this 
heading or of heading No. 84.44, 84.45, 
84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles).  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
 - Auxiliary machinery for machines of 
heading No. 84.44, 84.45, 84.46 or 84.47:   
8448.11 --   Dobbies and Jacquards;  card 
reducing, copying, punching or 
assembling machines for use therewith CTSH  
8448.19 --   Other   G/RO/W/111/Rev.4 
Page 250  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8448.20 - Parts and accessories of machines of 
heading No. 84.44 or of their auxiliary machinery CTH  
 - Parts and accessories of machines of 
heading No. 84.45 or of their auxiliary machinery:   
8448.31 --   Card clothing CTH  
8448.32 --   Of machines for preparing textile 
fibres, other than card clothing CTH  
8448.33 --   Spindles, spindle flyers, spinning rings 
and ring travellers As specified for split 
subheadings.   
ex8448.33(a) --   Parts and accessories of machines of 
heading No. 84.45 or of their auxiliary 
machinery:  spinning rings and ring 
travellers  CTSHS  
ex8448.33(b) --   Other  CTH  
8448.39 --   Other CTH  
 - Parts and accessories of weaving 
machines (looms) or of their auxiliary 
machinery:   
8448.41 --   Shuttles CTH  
8448.42 --   Reeds for looms, healds and heald-
frames CTH  
8448.49 --   Other CTH  
 - Parts and accessories of machines of 
heading No. 84.47 or of their auxiliary 
machinery:   
8448.51 --   Sinkers, needles and other articles 
used in forming stitches CTH  
8448.59 --   Other CTH  
84.49  
 Machinery for the manufacture or 
finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats;  blocks for making 
hats.  As specified for split 
headings CTH;  or 
35% value-added rule  
ex84.49(a)  - Machinery for the manufacture or 
finishing of felt or nonwovens in the piece 
or in shapes, including machinery for 
making felt hats;  blocks for making hats.  CTHS   
ex84.49(b)  - Parts  CTH   
84.50  Household or laundry-type washing 
machines, including machines which 
both wash and dry.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
 - Machines, each of a dry linen capacity 
not exceeding 10 kg: CTSH  
8450.11 --   Fully-automatic machines CTSH   G/RO/W/111/Rev.4 
 Page 251 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8450.12 --   Other machines, with built-in 
centrifugal drier CTSH  
8450.19 --   Other CTSH  
8450.20 - Machines, each of a dry linen capacity 
exceeding 10 kg CTSH  
8450.90 - Parts CTH  
84.51  Machinery (other than machines of 
heading No. 84.50) for washing, cleaning, wringing, drying, ironing, 
pressing (including fusing presses), 
bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the 
base fabric or other support used in the 
manufacture of floor coverings such as linoleum;  machines for reeling, unreeling, folding, cutting or pinking textile fabrics.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8451.10 - Dry-cleaning machines CTSH  
 - Drying machines:   
8451.21 --   Each of a dry linen capacity not 
exceeding 10 kg CTSH  
8451.29 --   Other CTSH  
8451.30 - Ironing machines and presses (including 
fusing presses)  CTSH  
8451.40 - Washing, bleaching or dyeing machines CTSH  
8451.50 - Machines for reeling, unreeling, folding, 
cutting or pinking textile fabrics CTSH  
8451.80 - Other machinery CTSH  
8451.90 - Parts CTH  
84.52  Sewing machines, other than book-
sewing machines of heading No. 84.40;  
furniture, bases and covers specially designed for sewing machines;  sewing machine needles.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8452.10 - Sewing machines of the household type CTSH  
 - Other sewing machines:   
8452.21 --   Automatic units CTSH  
8452.29 --   Other CTSH  
8452.30 - Sewing machine needles CTSH  
8452.40 - Furniture, bases and covers for sewing 
machines and parts thereof CTSH  
8452.90 - Other parts of sewing machines CTH  G/RO/W/111/Rev.4 
Page 252  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
84.53  Machinery for preparing, tanning or 
working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other 
than sewing machines.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8453.10 - Machinery for preparing, tanning or 
working hides, skins or leather CTSH  
8453.20 - Machinery for making or repairing 
footwear   
8453.80 - Other machinery   
8453.90 - Parts CTH  
84.54  Converters, ladles, ingot moulds and 
casting machines, of a kind used in 
metallurgy or in metal foundries.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8454.10 - Converters CTSH  
8454.20 - Ingot moulds and ladles CTSH  
8454.30 - Casting machines CTSH  
8454.90 - Parts CTH  
84.55  Metal-rolling mills and rolls therefor.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8455.10 - Tube mills CTSH  
 - Other rolling mills:   
8455.21 --   Hot or combination hot and cold CTSH  
8455.22 --   Cold CTSH  
8455.30 - Rolls for rolling mills   
8455.90 - Other parts CTH  
84.56  Machine-tools for working any material 
by removal of material, by laser or other light or photon beam, ultrasonic, electro-
discharge, electro-chemical, electron 
beam, ionic-beam or plasma arc processes.  CTH CTH, 
except from heading 
84.66;  or 
35% value-added rule 
84.57  Machining centres, unit construction 
machines (single station) and multi-
station transfer machines, for working metal.  As specified for 
subheadings  CTH, 
except from 
heading 84.66;  or 35% value-added rule  
8457.10 - Machining centres CTH  
8457.20 - Unit construction machines (single 
station) CTH  
8457.30 - Multi-station transfer machines CTSH   G/RO/W/111/Rev.4 
 Page 253 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
84.58  Lathes (including turning centres) for 
removing metal.  As specified for 
subheadings CTH, 
except from heading 84.66;  or 
35% value-
added rule  
 - Horizontal lathes:   
8458.11 --   Numerically controlled CTSH  
8458.19 --   Other CTH  
 - Other lathes:   
8458.91 --   Numerically controlled CTSH  
8458.99 --   Other CTH  
84.59 Machine-tools (including way-type unit 
head machines) for drilling, boring, 
milling, threading or tapping by 
removing metal, other than lathes (including turning centres) of heading No. 84.58.  As specified for 
subheadings CTH, 
except from 
heading 
84.66;  or 35% value-added rule  
8459.10 - Way-type unit head machines CTH  
 - Other drilling machines:   
8459.21 --   Numerically controlled CTSH  
8459.29 --   Other CTH  
 - Other boring-milling machines:   
8459.31 --   Numerically controlled CTSH  
8459.39 --   Other CTH  
8459.40 - Other boring machines CTH  
 - Milling machines, knee-type:   
8459.51 --   Numerically controlled CTSH  
8459.59 --   Other CTH  
 - Other milling machines:   
8459.61 --   Numerically controlled CTSH  
8459.69 --   Other CTH  
8459.70 - Other threading or tapping machines CTH  
84.60  Machine-tools for deburring, 
sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, 
abrasives or polishing products, other 
than gear cutting, gear grinding or gear finishing machines of heading No. 84.61.  As specified for 
subheadings CTH, 
except from heading 84.66;  or 
35% value-
added rule  
 - Flat-surface grinding machines, in which 
the positioning in any one axis can be set up to an accuracy of at least 0.01 mm:   
8460.11 --   Numerically controlled CTSH  G/RO/W/111/Rev.4 
Page 254  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8460.19 --   Other CTH  
 - Other grinding machines, in which the 
positioning in any one axis can be set up 
to an accuracy of at least 0.01 mm:   
8460.21 --   Numerically controlled CTSH  
8460.29 --   Other CTH  
 - Sharpening (tool or cutter grinding) 
machines:   
8460.31 --   Numerically controlled CTSH  
8460.39 --   Other CTH  
8460.40 - Honing or lapping machines CTH  
8460.90 - Other CTH  
84.61  Machine-tools for planing, shaping, 
slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, 
cutting-off and other machine-tools 
working by removing metal or cermets, not elsewhere specified or included.  CTH CTH, 
except from heading 
84.66;  or 
35% value-added rule  
84.62  Machine-tools (including presses) for 
working metal by forging, hammering or die-stamping;  machine-tools 
(including presses) for working metal 
by bending, folding, straightening, flattening, shearing, punching or notching;  presses for working metal or metal carbides, not specified above.  As specified for 
subheadings CTH, 
except from heading 
84.66;  or 
35% value-added rule  
8462.10 - Forging or die-stamping machines 
(including presses) and hammers CTH  
 - Bending, folding, straightening or 
flattening machines (including presses):   
8462.21 --   Numerically controlled CTSH  
8462.29 --   Other CTH  
 - Shearing machines (including presses), 
other than combined punching and 
shearing machines:   
8462.31 --   Numerically controlled CTSH  
8462.39 --   Other CTH  
 - Punching or notching machines 
(including presses), including combined punching and shearing machines:   
8462.41 --   Numerically controlled CTSH  
8462.49 --   Other CTH  
 - Other:   
8462.91 --   Hydraulic presses CTH  
8462.99 --   Other CTH   G/RO/W/111/Rev.4 
 Page 255 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
84.63  Other machine-tools for working metal 
or cermets, without removing material.  CTH CTH, 
except from heading 84.66;  or 
35% value-
added rule  
84.64  Machine-tools for working stone, 
ceramics, concrete, asbestos-cement or 
like mineral materials or for cold working glass.  CTH CTH, 
except from 
heading 84.66;  or 35% value-added rule  
84.65  Machine-tools (including machines for 
nailing, stapling, glueing or otherwise 
assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.  As specified for 
subheadings CTH, 
except from 
heading 84.66;  or 35% value-added rule  
8465.10 - Machines which can carry out different 
types of machining operations without tool change between such operations  CTSH  
 - Other:   
8465.91 --   Sawing machines CTH  
8465.92 --   Planing, milling or moulding (by 
cutting) machines CTH  
8465.93 --   Grinding, sanding or polishing 
machines CTH  
8465.94 --   Bending or assembling machines CTH  
8465.95 --   Drilling or morticing machines CTH  
8465.96 --   Splitting, slicing or paring machines CTH  
8465.99 --   Other CTH  
84.66  Parts and accessories suitable for use 
solely or principally with the machines of headings Nos. 84.56 to 84.65, 
including work or tool holders, self-
opening dieheads, dividing heads and other special attachments for machine-tools;  tool holders for any type of tool for working in the hand.  CTH CTH 
84.67  Tools for working in the hand, 
pneumatic, hydraulic or with self-contained non-electric motor.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
 - Pneumatic:   
8467.11 --   Rotary type (including combined 
rotary-percussion) CTSH  
8467.19 --   Other CTSH  G/RO/W/111/Rev.4 
Page 256  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
 - Other tools:   
8467.81 --   Chain saws CTSH  
8467.89 --   Other CTSH  
 - Parts:   
8467.91 --   Of chain saws CTH  
8467.92 --   Of pneumatic tools CTH  
8467.99 --   Other CTH  
84.68  Machinery and apparatus for 
soldering, brazing or welding, whether or not capable of cutting, other than those of heading No. 85.15;  gas-operated surface tempering machines 
and appliances.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8468.10 - Hand-held blow pipes CTSH  
8468.20 - Other gas-operated machinery and 
apparatus CTSH  
8468.80 - Other machinery and apparatus CTSH  
8468.90 - Parts CTH  
84.69  Typewriters other than printers of 
heading No. 84.71;  word-processing machines.  As specified for split 
subheadings  45% value-
added rule 
ex8469(a) Ciphering high security word processors  CTHS  
ex8469(b) Other  CTH  
84.70  Calculating machines and pocket-size 
data recording, reproducing and 
displaying machines with calculating functions;  accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device;  
cash registers.  CTSH 45% value-
added rule  
8470.10 - Electronic calculators capable of 
operation without an  external source of 
electric power and pocket-size data 
recording, reproducing and displaying machines with calculating functions   
 - Other electronic calculating machines:   
8470.21 --   Incorporating a printing device   
8470.29 --   Other   
8470.30 - Other calculating machines   
8470.40 - Accounting machines   
8470.50 - Cash registers   
8470.90 - Other    G/RO/W/111/Rev.4 
 Page 257 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
84.71  Automatic data processing machines 
and units thereof;  magnetic or optical readers, machines for transcribing data onto data media in coded form and 
machines for processing such data, not 
elsewhere specified or included.  As specified for 
subheadings  45% value-
added rule  
8471.10 - Analogue or hybrid automatic data 
processing machines CTSH  
8471.30 - Portable digital automatic data 
processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display CTSH  
 - Other digital automatic data processing 
machines:   
8471.41 --   Comprising in the same housing at 
least a central processing unit and an input 
and output unit, whether or not combined CTSH  
8471.49 --   Other, presented in the form of 
systems CTH  
(Residual Rule:  origin 
of good of subheading 
8471.50)  
8471.50 -   Digital processing units other than 
those of sub-headings 8471.41 and 8471.49, whether or not containing in the 
same housing one or two of the following 
types of unit:   storage units, input units, output units CTH 
(see legal note)  
8471.60 - Input or output units, whether or not 
containing storage units in the same 
housing CTH 
(see legal note)  
8471.70 - Storage units CTH 
(see legal note)  
8471.80 - Other units of automatic data processing 
machines As specified for split 
subheadings  
ex8471.80(a) Ciphering high security PC security 
modules  CTSHS  
ex8471.80(b) Other  CTH 
(see legal note)  
8471.90 Other CTSH  
84.72  Other office machines (for example, 
hectograph or stencil duplicating 
machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling 
machines).  As specified for split 
subheadings  45% value-
added rule 
 G/RO/W/111/Rev.4 
Page 258  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
ex8472(a)  Other ciphering high security office 
machines of heading 8472.90  CTHS  
ex8472(b)  Other  CTH   
84.73  Parts and accessories (other than 
covers, carrying cases and the like) 
suitable for use solely or principally 
with machines of headings Nos. 84.69 to 84.72.  As specified for split 
headings  45% value-
added rule  
ex84.73(a) Plasma display panel, laser printer 
cartridge, inkjet cartridge, printer head or 
sheet feeder of subheading 8473.30  CTHS  
ex84.73(b) Memory modules (for example, SIMMs, 
DIMMs and memory boards) of 
subheading 8473.30  [CTH, except from 
heading 85.42] 
[Subsidiary Rule  
The country of origin 
will be the country of origin of the integrated circuits]  
ex84.73(c) --   Other  CTH  
84.74  Machinery for sorting, screening, 
separating, washing, crushing, 
grinding, mixing or kneading earth, 
stone, ores or other mineral substances, in solid (including powder or paste) form;  machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened 
cements, plastering materials or other 
mineral products in powder or paste form;  machines for forming foundry moulds of sand. As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8474.10 - Sorting, screening, separating or 
washing machines CTSH  
8474.20 - Crushing or grinding machines CTSH  
 - Mixing or kneading machines:   
8474.31 --   Concrete or mortar mixers CTSH  
8474.32 --   Machines for mixing mineral 
substances with bitumen CTSH  
8474.39 --   Other CTSH  
8474.80 - Other machinery CTSH  
8474.90 - Parts CTH  
84.75  Machines for assembling electric or 
electronic lamps, tubes or valves or flashbulbs, in glass envelopes;  machines for manufacturing or hot working glass or glassware.  As specified for 
subheadings  CTH;  or 
35% value-added rule   G/RO/W/111/Rev.4 
 Page 259 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8475.10 - Machines for assembling electric or 
electronic lamps,  tubes or valves or flashbulbs, in glass envelopes CTSH  
 - Machines for manufacturing or hot 
working glass or glassware:   
8475.21 --   Machines for making optical fibres 
and preforms thereof CTSH  
8475.29 --   Other CTSH  
8475.90 - Parts CTH  
84.76  Automatic goods-vending machines (for 
example, postage stamp, cigarette, food or beverage machines), including money-changing machines.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
 - Automatic beverage-vending machines:   
8476.21 --   Incorporating heating or refrigerating 
devices CTSH  
8476.29 --   Other CTSH  
 - Other machines:   
8476.81 --   Incorporating heating or refrigerating 
devices CTSH  
8476.89 --   Other CTSH  
8476.90 - Parts CTH  
84.77  Machinery for working rubber or 
plastics or for the manufacture of 
products from these materials, not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH;  or 
35% value-
added rule  
8477.10 - Injection-moulding machines CTSH  
8477.20 - Extruders CTSH  
8477.30 - Blow moulding machines CTSH  
8477.40 - Vacuum moulding machines and other 
thermoforming machines CTSH  
 - Other machinery for moulding or 
otherwise forming:   
8477.51 --   For moulding or retreading pneumatic 
tyres or for moulding or otherwise forming inner tubes CTSH  
8477.59 --   Other CTSH  
8477.80 - Other machinery CTSH  
8477.90 - Parts CTH  
84.78  Machinery for preparing or making up 
tobacco, not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8478.10 - Machinery CTSH  
8478.90 - Parts CTH  G/RO/W/111/Rev.4 
Page 260  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
84.79  Machines and mechanical appliances 
having individual functions, not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH;  or 
35% value-added rule  
8479.10 - Machinery for public works, building or 
the like CTSH  
8479.20 - Machinery for the extraction or 
preparation of animal or fixed vegetable 
fats or oils CTSH  
8479.30 - Presses for the manufacture of particle 
board or fibre building board of wood or other ligneous materials and other 
machinery for treating wood or cork CTSH  
8479.40 - Rope or cable-making machines CTSH  
8479.50 - Industrial robots, not elsewhere specified 
or included CTSH  
8479.60 - Evaporative air coolers CTSH  
 - Other machines and mechanical 
appliances:   
8479.81 --   For treating metal, including electric 
wire coil-winders CTSH  
8479.82 --   Mixing, kneading, crushing, grinding, 
screening, sifting, homogenising, 
emulsifying or stirring machines CTSH  
8479.89 --   Other CTSH  
8479.90 - Parts CTH  
84.80  Moulding boxes for metal foundry;  
mould bases;  moulding patterns;  
moulds for metal (other than ingot moulds), metal carbid es, glass, mineral 
materials, rubber or plastics.  CTH CTH 
84.81  Taps, cocks, valves and similar 
appliances for pipes, boiler shells, 
tanks, vats or the like, including 
pressure-reducing valves and thermostatically controlled valves.  CTSH CTH;  or 
35% value-
added rule  
8481.10 - Pressure-reducing valves As specified for 
headings   
8481.20 - Valves for oleohydraulic or pneumatic 
transmissions   
8481.30 - Check valves   
8481.40 -Safety or relief valves   
8481.80 - Other appliances   
8481.90 - Parts    G/RO/W/111/Rev.4 
 Page 261 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
84.82  Ball or roller bearings 
 As specified for 
subheadings  As specified 
for sub-headings 
8482.10 - Ball bearings CTH, or change to this 
subheading by assembly of parts, 
preceded by heat 
treatment and grinding (if necessary), of the inner or outer ring of split subheading 8482.99(b) CTH, or 
change to this 
subheading 
  [Subsidiary Rule  
The origin shall be the 
country of origin of the inner and outer rings or races of subheading ex 
8482.99(a)] by 
assembly of 
parts, preceded by heat treatment and 
grinding 
   (if 
necessary), of the inner 
or outer 
ring of split heading 8482.99(b) 
   [Subsidiary 
Rule  
The origin 
shall be the country of 
origin of 
the inner and outer rings or races of subheading 
ex 
8482.99(a)] 
8482.20 - Tapered roller bearings, including cone 
and tapered roller assemblies As specified for 
heading 8482.10  As specified 
for heading 
8482.10  
8482.30 - Spherical roller bearings As specified for 
heading 8482.10  As specified 
for heading 
8482.10  G/RO/W/111/Rev.4 
Page 262  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8482.40 -Needle roller bearings As specified for 
heading 8482.10  As specified 
for heading 8482.10  
8482.50 - Other cylindrical roller bearings As specified for 
heading 8482.10  As specified 
for heading 8482.10  
8482.80 - Other, including combined ball/roller 
bearings As specified for 
heading 8482.10  As specified 
for heading 8482120  
 - Parts:   
8482.91 --   Balls, needles and rollers CTH 
 CTH;  or 
35% value-added rule  
8482.99 --   Other As specified for split 
subheadings  As specified 
for split 
sub-headings  
ex8482.99(a) --   Finished inner or outer rings of ball or 
roller bearings  CTH;  or change from 
split subheading ex8482.99(b) CTH;  or 
change from split subheading 
ex8482.99 
(b) 
ex8482.99(b) --   Inner and outer rings, turned or forged, 
but not subject to heat treatment and/or 
grinding  CTH CTH 
ex8482.99(c) --   Other parts of ball or roller bearings  CTH CTH 
84.83  Transmission shafts (including cam 
shafts and crank shafts) and cranks;  bearing housings and plain shaft bearings;  gears and gearing;  ball or 
roller screws;  gear boxes and other 
speed changers, including torque converters;  flywheels and pulleys, including pulley blocks;  clutches and shaft couplings (including universal 
joints).  As specified for 
subheadings  As specified 
for sub-headings 
8483.10 - Transmission shafts (including cam 
shafts and crank shafts) and cranks CTSH CTH;  or 
35% value-
added rule   G/RO/W/111/Rev.4 
 Page 263 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8483.20 - Bearing housings, incorporating ball or 
roller bearings CTH, except from 
heading 84.82;  or change to this subheading by 
assembly of parts, 
preceded by heat treatment and grinding (if necessary), of the inner or the outer ring of split subheading 
8482.99(b) CTH, 
except from heading 84.82;  or 
change to 
this  
   subheading 
by 
assembly of parts, preceded by heat 
treatment 
and 
   grinding (if 
necessary), 
of the inner 
or the outer ring of split subheading 8482.99(b) 
  [Subsidiary Rule  
The origin shall be the 
country of origin of the ball or roller 
bearing] [Subsidiary 
Rule  
The origin 
shall be the 
country of 
origin of the ball or roller bearing] 
8483.30 - Bearing housings, not incorporating ball 
or roller bearings;  plain shaft bearings CTSH CTH;  or 
35% value-added rule  
8483.40 - Gears and gearing, other than toothed 
wheels, chain sprockets and other transmission elements presented separately;  ball or roller screws;  gear 
boxes and other speed changers, including 
torque converters CTSH  
8483.50 - Flywheels and pulleys, including pulley 
blocks CTSH  
8483.60 - Clutches and shaft couplings (including 
universal joints) CTSH  G/RO/W/111/Rev.4 
Page 264  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8483.90 - Parts CTH CTH;  or 
35% value-added rule  
84.84  Gaskets and similar joints of metal 
sheeting combined with other material or of two or more layers of metal;  sets 
or assortments of gaskets and similar 
joints, dissimilar in composition, put up in pouches, envelopes or similar packings;  mechanical seals.  As specified for 
subheadings  As specified 
for sub-headings 
8484.10 - Gaskets and similar joints of metal 
sheeting combined with other material or of two or more layers of metal CTH 
 
 CTH 
8484.20 - Mechanical seals CTH CTH 
8484.90 - Other CTSH, except when 
the change results only from putting up in pouches, envelopes or 
similar packings. CTSH, 
except when the change 
results only 
from putting up in pouches, envelopes 
or similar 
packings.  
84.85  Machinery parts, not containing 
electrical connectors, insulators, coils, 
contacts or other electrical features, not specified or included elsewhere in this Chapter.  CTH 
 CTH 
  G/RO/W/111/Rev.4 
 Page 265 
 
 
  CHAPTER 85 
  
HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
Chapter 85 Electrical machinery and equipment 
and parts thereof;  sound recorders and reproducers, television image and 
sound recorders and reproducers, and 
parts and accessories of such articles.   
85.01 Electric motors and generators 
(excluding generating sets). CTH CTH, 
except from 
heading 85.03;  or 35% value-
added rule 
85.02 Electric generating sets and rotary 
converters. CTH, except when the 
change results only 
from mounting together or from making provision for mounting together as a single unit or on a 
common base. CTH, 
except from 
heading 8503;  or 35% value added rule 
85.03 Parts suitable for use solely or 
principally with the machines of 
heading No. 85.01 or 85.02. As specified for split 
headings  CTH 
ex85.03(a) Stators and rotors  CTHS  
ex85.03(b) Other  CTH  
85.04 Electrical transformers, static 
converters (for example, rectifiers) and inductors. As specified for 
subheadings  CTH;  or 
35% value added rule 
8504.10 - Ballasts for discharge lamps or tubes CTSH  
 - Liquid dielectric transformers:   
8504.21 --   Having a power handling capacity not 
exceeding 650 kVA CTSH  
8504.22 --   Having a power handling capacity 
exceeding 650 kVA but not exceeding 10,000 kVA CTSH  
8504.23 --   Having a power handling capacity 
exceeding 10,000 kVA CTSH  
 -   Other transformers:   
8504.31 --   Having a power handling capacity not 
exceeding 1 kVA CTSH  
8504.32 --   Having a power handling capacity 
exceeding 1 kVA but not exceeding 16 kVA CTSH  G/RO/W/111/Rev.4 
Page 266  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
8504.33 --   Having a power handling capacity 
exceeding 16 kVA but not exceeding 500 kVA CTSH  
8504.34 --   Having a power handling capacity 
exceeding 500 kVA CTSH  
8504.40 - Static converters CTSH  
8504.50 - Other inductors CTSH  
8504.90 - Parts CTH  
85.05 Electro-magnets;  permanent magnets 
and articles intended to become 
permanent magnets after magnetisation;  electro-magnetic or permanent magnet chucks, clamps and 
similar holding devices;  electro-
magnetic couplings, clutches and brakes;  electro-magnetic lifting heads. As specified for 
subheadings and split 
subheadings  CTH;  or 
35% value 
added rule 
 - Permanent magnets and articles intended 
to become permanent magnets after magnetisation:   
8505.11 --   Of metal CTSH  
8505.19 --   Other CTSH  
8505.20 - Electro-magnetic couplings, clutches 
and brakes CTSH  
8505.30 - Electro-magnetic lifting heads CTSH  
8505.90 - Other, including parts As specified for split 
subheadings  
ex8505.90(a) - Parts  CTH   
ex8505.90(b) - Other, other than parts thereof  CTSHS   
85.06 Primary cells and primary batteries. As specified for split 
subheadings  CTH;  or 
35% value added rule 
8506.10 - Manganese dioxide CTSH  
8506.30 - Mercuric oxide CTSH  
8506.40 - Silver oxide CTSH  
8506.50 - Lithium CTSH  
8506.60 - Air-zinc CTSH  
8506.80 - Other CTSH  
8506.90 - Parts CTH  
85.07 Electric accumulators, including 
separators therefor, whether or not rectangular (including square). As specified for 
subheadings  CTH;  or 
35% value added rule 
8507.10 - Lead-acid, of a kind used for starting 
piston engines CTSH  
8507.20 - Other lead-acid accumulators CTSH  
8507.30 - Nickel-cadmium CTSH   G/RO/W/111/Rev.4 
 Page 267 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
8507.40 - Nickel-iron CTSH  
8507.80 - Other accumulators CTSH  
8507.90 - Parts CTH  
85.08 Electro-mechanical tools for working in 
the hand, with self-contained electric 
motor. As specified for 
subheadings  CTH,  
except from 
85.01;  or 35% value added rule 
8508.10 - Drills of all kinds CTSH  
8508.20 - Saws   
8508.80 - Other tools   
8508.90 - Parts CTH  
85.09 Electro-mechanical domestic 
appliances, with self-contained electric motor. As specified for 
subheadings  CTH;  
except from 85.01;  or 35% value 
added rule 
8509.10 - Vacuum cleaners CTSH  
8509.20 - Floor polishers CTSH  
8509.30 - Kitchen waste disposers CTSH  
8509.40 - Food grinders and mixers; fruit or 
vegetable juice extractors CTSH  
8509.80 - Other appliances CTSH  
8509.90 - Parts CTH  
85.10 Shavers, hair clippers and hair-
removing appliances, with self-
contained electric motor. As specified for 
subheadings  CTH;  
except from 
85.01;  or 
35% value added rule 
8510.10 - Shavers CTSH  
8510.20 - Hair clippers CTSH  
8510.30 - Hair-removing appliances CTSH  
8510.90 - Parts CTH  
85.11 Electrical ignition or starting 
equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-
dynamos, ignition coils, sparking plugs 
and glow plugs, starter motors);  generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. As specified for 
subheadings  CTH;  or 
35% value added rule 
8511.10 - Sparking plugs CTSH  
8511.20 - Ignition magnetos; magneto-dynamos; 
magnetic flywheels CTSH  G/RO/W/111/Rev.4 
Page 268  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
8511.30 - Distributors; ignition coils CTSH  
8511.40 - Starter motors and dual purpose starter-
generators CTSH  
8511.50 - Other generators CTSH  
8511.80 - Other equipment CTSH  
8511.90 - Parts CTH  
85.12 Electrical lighting or signalling 
equipment (excluding articles of 
heading No. 85.39), windscreen wipers, 
defrosters and demisters, of a kind used for cycles or motor vehicles. As specified for 
subheadings  CTH;  or 
35% value 
added rule 
8512.10 - Lighting or visual signalling equipment 
of a kind used on bicycles CTSH  
8512.20 - Other lighting or visual signalling 
equipment CTSH  
8512.30 - Sound signalling equipment CTSH  
8512.40 - Windscreen wipers, defrosters and 
demisters CTSH  
8512.90 - Parts CTH  
85.13 Portable electric lamps designed to 
function by their own source of energy 
(for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 
No. 85.12. As specified for 
subheadings  CTH;  or 
35% value 
added rule 
8513.10 - Lamps CTSH  
8513.90 - Parts CTH  
85.14 Industrial or laboratory electric 
(including induction or dielectric) 
furnaces and ovens; other industrial or laboratory induction or dielectric heating equipment. As specified for 
subheadings  CTH; or 
35% value 
added rule 
8514.10 - Resistance heated furnaces and ovens CTSH  
8514.20 - Induction or dielectric furnaces and 
ovens CTSH  
8514.30 - Other furnaces and ovens CTSH  
8514.40 - Other induction or dielectric heating 
equipment CTSH  
8514.90 - Parts CTH   G/RO/W/111/Rev.4 
 Page 269 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
85.15 Electric (including electrically heated 
gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, 
brazing or welding machines and 
apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. As specified for 
subheadings  CTH;  or 
35% value added rule 
 - Brazing or soldering machines and 
apparatus:   
8515.11 --   Soldering irons and guns CTSH  
8515.19 --   Other CTSH  
 - Machines and apparatus for resistance 
welding of metal:   
8515.21 --   Fully or partly automatic CTSH  
8515.29 --   Other CTSH  
 - Machines and apparatus for arc 
(including plasma arc)  welding of metals: CTSH  
8515.31 --   Fully or partly automatic CTSH  
8515.39 --   Other CTSH  
8515.80 - Other machines and apparatus CTSH  
8515.90 - Parts CTH  
85.16 Electric instantaneous or storage water 
heaters and immersion heaters; electric space heating apparatus and soil 
heating apparatus;  electro-thermic 
hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers;  electric smoothing irons;  other electro-thermic 
appliances of a kind used for domestic 
purposes;  electric heating resistors, other than those of heading No. 85.45. As specified for 
subheadings  
  CTH, 
except from heading 
85.01;   or 
35% value added rule 
 
8516.10 - Electric instantaneous or storage water 
heaters and immersion heaters CTSH  
 - Electric space heating apparatus and 
electric soil heating apparatus:   
8516.21 --   Storage heating radiators CTSH  
8516.29 --   Other CTSH  
 - Electro-thermic hair-dressing or hand-
drying apparatus:   
8516.31 --   Hair dryers CTSH  
8516.32 --   Other hair-dressing apparatus CTSH  
8516.33 --   Hand-drying apparatus CTSH  
8516.40 - Electric smoothing irons CTSH  G/RO/W/111/Rev.4 
Page 270  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
8516.50 - Microwave ovens CTSH  
8516.60 - Other ovens; cookers, cooking plates, 
boiling rings, grillers and roasters CTSH  
 - Other electro-thermic appliances: CTSH  
8516.71 --   Coffee or tea makers CTSH  
8516.72 --   Toasters CTSH  
8516.79 --   Other CTSH  
8516.80 - Electric heating resistors CTSH  
8516.90 - Parts CTH  
85.17 Electrical apparatus for line telephony 
or line telegraphy, including line 
telephone sets with cordless handsets 
and telecommunication apparatus for carrier-current line systems or for digital line systems;  videophones. As specified for 
subheadings and split 
subheadings  CTH;  or 
35% value 
added rule 
 - Telephone sets; videophones:   
8517.11 --   Line telephone sets with cordless 
handsets CTSH  
8517.19 --   Other As specified for split 
subheadings   
ex8517.19(a) --   Videophones, fitted with an 
encryption system   CTSHS  
ex8517.19(b) --   Other  CTSH  
 - Facsimile machines and teleprinters   
8517.21 --   Facsimile machines CTSH  
8517.22 --   Teleprinters CTSH  
8517.30 - Telephonic or telegraphic switching 
apparatus CTSH  
8517.50 - Other apparatus, for carrier-current line 
systems or for digital line systems CTSH  
8517.80 - Other apparatus As specified for split 
subheadings   
ex8517.80(a) --   Other Apparatus, fitted with an 
encryption system  CTSHS  
ex8517.80(b) --   Other  CTSH  
8517.90 - Parts As specified for split 
subheadings   
ex8517.90(a) --   Parts, fitted with an encryption system  CTSHS  
ex8517.90(b) --   Other  CTH   G/RO/W/111/Rev.4 
 Page 271 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
85.18 Microphones and stands therefor;  
loudspeakers, whether or not mounted in their enclosures;  headphones, earphones and combined 
microphone/speaker sets;  audio-
frequency electric amplifiers;  electric sound amplifier sets. As specified for 
subheadings  45% value 
added rule 
8518.10 - Microphones and stands therefor CTSH  
 - Loudspeakers, whether or not mounted 
in their enclosures:   
8518.21 --   Single loudspeakers, mounted in their 
enclosures CTSH 
  
8518.22 --   Multiple loudspeakers, mounted in the 
same enclosure CTSH 
  
8518.29 --   Other CTSH  
8518.30 - Headphones, earphones and combined 
microphone/speaker sets CTSH 
  
8518.40 - Audio-frequency electric amplifiers CTSH  
8518.50 - Electric sound amplifier sets CTSH  
8518.90 - Parts CTH  
85.19 Turntables (record-decks), record-
players, cassette-players and other 
sound reproducing apparatus, not incorporating a sound recording device. CTSH 45% value 
added rule 
8519.10 - Coin- or disc-operated record-players As specified for 
heading   
 - Other record-players:   
8519.21 --   Without loudspeaker   
8519.29 --   Other   
 - Turntables (record-decks):   
8519.31 --   With automatic record changing 
mechanism   
8519.39 --   Other   
8519.40 - Transcribing machines   
 - Other sound reproducing apparatus:   
8519.92 --   Pocket-size cassette-players   
8519.93 --   Other, cassette-type   
8519.99 --   Other   
85.20 Magnetic tape recorders and other 
sound recording apparatus, whether or 
not incorporating a sound reproducing 
device. CTH 45% value 
added rule G/RO/W/111/Rev.4 
Page 272  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
85.21 Video recording or reproducing 
apparatus, whether or not incorporating a video tuner. CTH 45% value 
added rule 
85.22 Parts and accessories suitable for use 
solely or principally with the apparatus of headings Nos. 85.19 to 85.21. CTH 
 45% value 
added rule 
85.23 Prepared unrecorded media for sound 
recording or similar recording of other 
phenomena, other than products of 
Chapter 37. CTH 45% value 
added rule 
85.24 Records, tapes and other recorded 
media for sound or other similarly 
recorded phenomena, including matrices and masters for the production of records, but excluding 
products of Chapter 37. CTH 45%value 
added rule 
85.25 Transmission apparatus for radio-
telephony, radio-telegraphy, radio-
broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus;  television cameras;  still 
image video cameras and other video 
camera recorders. As specified for 
subheadings and split 
subheadings  45% value 
added rule 
8525.10 - Transmission apparatus CTH  
8525.20 - Transmission apparatus incorporating 
reception apparatus As specified for split 
subheadings   
ex8525.20(a) - Transmission apparatus incorporating 
reception apparatus, fitted with an 
encryption system  CTSHS  
ex8525.20(b) - Other  CTH  
8525.30 - Television cameras CTH  
8525.40 - Still image video cameras and other 
video camera recorders CTH  
85.26 Radar apparatus, radio navigational 
aid apparatus and radio remote control 
apparatus. CTH CTH, 
except from 
heading 85.29;  or 35% value added rule 
85.27 Reception apparatus for radio-
telephony, radio-telegraphy or radio-
broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. CTH 
 
 45% value 
added rule  G/RO/W/111/Rev.4 
 Page 273 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
85.28 Reception apparatus for television, 
whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus;  
video monitors and video projectors. CTH 
 45% value 
added rule 
85.29 Parts suitable for use solely or 
principally with the apparatus of 
headings Nos. 85.25 to 85.28. As specified for 
subheadings and split 
subheadings  45% value 
added rule 
8529.10 - Aerials and aerial re flectors of all kinds;  
parts suitable for use therewith CTH  
8529.90 - Other As specified for split 
subheadings   
ex8529.90(a) - Elevation mount  CTSHS  
ex8529.90(b) - Other parts suitable for use solely or 
principally with the apparatus of headings 
Nos. 85.25 to 85.28, fitted with an 
encryption system  CTSHS  
ex8529.90(c) - Other  CTH  
85.30 Electrical signalling, safety or traffic 
control equipment for railways, 
tramways, roads, inland waterways, 
parking facilities, port installations or airfields (other than those of heading No. 86.08). As specified for 
subheadings  CTH; or 
35% value 
added rule 
8530.10 - Equipment for railways or tramways CTSH  
8530.80 - Other equipment   
8530.90 - Parts CTH  
85.31 Electric sound or visual signalling 
apparatus (for example, bells, sirens, 
indicator panels, burglar or fire alarms), other than those of heading No. 85.12 or 85.30. As specified for 
subheadings  CTH;  or 
35% value 
added rule 
8531.10 - Burglar or fire alarms and similar 
apparatus CTSH  
8531.20 - Indicator panels incorporating liquid 
crystal devices (LCD) or light emitting 
diodes (LED) CTSH  
8531.80 - Other apparatus CTSH  
8531.90 - Parts CTH  
85.32 Electrical capacitors, fixed, variable or 
adjustable (pre-set) As specified for 
subheadings  CTH;  or 
35% value 
added rule 
8532.10 - Fixed capacitors designed for use in 
50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kVA (power capacitors) CTSH  G/RO/W/111/Rev.4 
Page 274  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
 - Other fixed capacitors:   
8532.21 --   Tantalum CTSH  
8532.22 --    Aluminium electrolytic CTSH  
8532.23 --   Ceramic dielectric, single layer CTSH  
8532.24 --   Ceramic dielectric, multilayer CTSH  
8532.25 --   Dielectric of paper or plastics CTSH  
8532.29 --   Other CTSH  
8532.30 - Variable or adjustable (pre-set) 
capacitors CTSH  
8532.90 - Parts CTH  
85.33 Electrical resistors (including rheostats 
and potentiometers), other than heating 
resistors. As specified for 
subheadings  CTH;  or 
35% value 
added rule 
8533.10 - Fixed carbon resistors, composition or 
film types CTSH  
 - Other fixed resistors:   
8533.21 --   For a power handling capacity not 
exceeding 20 W CTSH  
8533.29 --   Other CTSH  
 - Wirewound variable resistors, including 
rheostats and potentiometers:   
8533.31 --   For a power handling capacity not 
exceeding 20 W CTSH  
8533.39 --   Other CTSH  
8533.40 - Other variable resistors, including 
rheostats and potentiometers CTSH  
8533.90 - Parts CTH  
85.34 Printed circuits CTH CTH;  or 
35% value 
added rule 
85.35 Electrical apparatus for switching or 
protecting electrical circuits, or for 
making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, 
surge suppressors, plugs, junction 
boxes), for a voltage exceeding 1,000 volts. CTH 
 CTH, 
except from 
heading 85.38;  or 35% value 
added rule 
 
85.36 Electrical apparatus for switching or 
protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, 
fuses, surge suppressors,  plugs, sockets, 
lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts. CTH 
 CTH, 
except from heading 85.38;  or 
35% value 
added rule  G/RO/W/111/Rev.4 
 Page 275 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
85.37 Boards, panels, consoles, desks, 
cabinets and other bases, equipped with two or more apparatus of heading No. 85.35 or 85.36, for electric control or 
the distribution of electricity, including 
those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No. 85.17. CTH CTH, 
except from heading 85.38;  or 
value added 
rule 
85.38 Parts suitable for use solely or 
principally with the apparatus of 
heading No. 85.35, 85.36 or 85.37. CTH 
 CTH 
85.39 Electric filament or discharge lamps, 
including sealed beam lamp units and 
ultra-violet or infra-red lamps; arc-lamps. As specified for 
subheadings  CTH;  or 
35% value 
added rule 
8539.10 - Sealed beam lamp units CTSH  
 - Other filament lamps, excluding ultra-
violet or infra-red lamps:   
8539.21 --   Tungsten halogen CTSH  
8539.22 --   Other, of a power not exceeding 200 
W and for a voltage exceeding 100 V CTSH  
8539.29 --   Other CTSH  
8539.31 - Discharge lamps, other than ultra-violet 
lamps:   
 --   Fluorescent, hot vathode CTSH  
8539.32 --   Mercury or sodium vapour lamps; 
metal halide lamps CTSH  
8539.39 --   Other CTSH  
 - Ultra-violet or infra-red lamps; arc-
lamps:   
8539.41 --   Arc-lamps CTSH  
8539.49 --   Other CTSH  
8539.90 - Parts CTH  
85.40 Thermionic, cold cathode or photo-
cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying 
valves and tubes, cathode-ray tubes, 
television camera tubes). As specified for 
subheadings  CTH; or 
35% value added rule 
 - Cathode-ray television picture tubes, 
including video monitor cathode-ray tubes :   
8540.11 --   Colour CTSH  
8540.12 --   Black and white or other monochrome CTSH  G/RO/W/111/Rev.4 
Page 276  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
8540.20 - Television camera tubes; image 
converters and intensifiers; other photo-cathode tubes CTSH  
8540.40 - Data/graphic display tubes, colour, with 
a phosphor dot screen pitch smaller than 0.4 mm CTSH  
8540.50 - Data/graphic display tubes, black and 
white or other monochrome CTSH  
8540.60 - Other cathode-ray tubes CTSH  
 - Microwave tubes (for example, 
magnetrons, klystrons, travelling wave 
tubes, carcinotrons), excluding grid-controlled tubes:   
8540.71 --   Magnetrons CTSH  
8540.72 --   Klystrons CTSH  
8540.79 --   Other CTSH  
 - Other valves and tubes:   
8540.81 --   Receiver or amplifier valves and tubes CTSH  
8540.89 -- Other CTSH  
 - Parts:   
8540.91 --   Of cathode-ray tubes CTH  
8540.99 --   Other CTH  
85.41 Diodes, transistors and similar 
semiconductor devices;  photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into 
panels;  light emitting diodes; mounted 
piezo-electric crystals. The origin shall be the 
country where a good of this heading of [assembly] [diffusion]. CTH;  or 
35% value added rule 
85.42 Electronic integrated circuits and 
microassemblies. The origin shall be the 
country of a good of 
this heading [assembly] [diffusion]. for 
electronic 
integrated 
circuits :   
The oper-
ation of 
diffusion (where integrated circuits are 
formed on   G/RO/W/111/Rev.4 
 Page 277 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
   a semi-
conductor substrate by the 
selective 
introdu-ction of an appropri-ate dopant) 
   for other :  
CTH;  or 35% value 
added rule 
85.43 Electrical machines and apparatus, 
having individual functions, not specified or included elsewhere in this 
Chapter. As specified for 
subheadings  CTH;  or 
35% value added rule 
 - Particle accelerators:   
8543.11 --   Ion implanters for doping 
semiconductor materials CTSH  
8543.19 --   Other CTSH  
8543.20 - Signal generators CTSH  
8543.30 - Machines and apparatus for 
electroplating, electrolysis or 
electrophoresis CTSH  
8543.40 - Electric fence energisers CTSH  
 - Other machines and apparatus: CTSH  
8543.81 --   Proximity cards and tags CTSH  
8543.89 --   Other CTSH  
8543.90 - Parts CTH  
85.44 Insulated (including enamelled or 
anodised) wire, cable (including co-
axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, 
whether or not assembled with electric 
conductors or fitted with connectors. As specified for 
subheading  CTH;  or 
35% value 
added rule 
 - Winding wire:   
8544.11 --   Of copper CTSH  
8544.19 --   Other CTSH  
8544.20 - Co-axial cable and other co-axial 
electric conductors CTSH  
8544.30 - Ignition wiring sets and other wiring sets 
of a kind used in vehicles, aircraft or ships CTSH  G/RO/W/111/Rev.4 
Page 278  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
 - Other electric conductors, for a voltage 
not exceeding 80 V:   
8544.41 --   Fitted with connectors CTSH, except from 
8544.49  
8544.49 --   Other CTSH  
 -  Other electric conductors, for a 
voltage exceeding 80 V but not exceeding 1,000 V:   
8544.51 --   Fitted with connectors CTSH, except from 
8544.59  
8544.59 --   Other CTSH  
8544.60 - Other electric conductors, for a voltage 
exceeding 1,000 V CTSH  
8544.70 - Optical fibre cables CTSH  
85.45 Carbon electrodes, carbon brushes, 
lamp carbons, battery carbons and 
other articles of graphite or other 
carbon, with or without metal, of a kind used for electrical purposes. CTH 
 CTH;  or 
35% value 
added rule 
85.46 Electrical insulators of any material. CTH CTH; or 
35% value added rule 
85.47 Insulating fittings for electrical 
machines, appliances or equipment, being fittings wholly of insulating 
material apart from any minor 
components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading No. 85.46;  electrical conduit 
tubing and joints therefor, of base 
metal lined with insulating material. CTH 
 CTH;  or 
35% value added rule 
85.48 Waste and scrap of primary cells, 
primary batteries and electric accumulators;  spent primary cells, spent primary batteries and spent electric accumulators;  electrical parts 
of machinery or apparatus, not 
specified or included elsewhere in this Chapter. As specified for 
subheadings    G/RO/W/111/Rev.4 
 Page 279 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
8548.10 - Waste and scrap of primary cells, 
primary batteries and electric accumulators;  spent primary cells, spent primary batteries and spent electric 
accumulators The origin shall be the 
country where the goods of this subheading in which 
they are derived or 
collected from manufacturing or processing operations or from consumption. The origin 
shall be the country where the 
goods of 
this subheading in which they are derived 
   or collected 
from 
manufact-
uring or processing operations or from
 
consumption 
8548.90 - Other CTSH CTH;  or 
35% value added rule 
 
 G/RO/W/111/Rev.4 
Page 280  
 
  CHAPTER 86 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
Chapter 86 Railway or tramway locomotives, 
rolling-stock and parts thereof;  
railway or tramway track fixtures and fittings and parts thereof;  mechanical (including electro-mechanical) traffic signalling equipment of all kinds   
86.01 Rail locomotives powered from an 
external source of electricity or by 
electric accumulators. CTH CTH, except 
from heading 
86.07;  or 35% 
value-added-rule 
86.02 Other rail locomotives;  locomotive 
tenders. CTH CTH, except 
from heading 86.07;  or 35% value-added 
rule 
86.03 Self-propelled railway or tramway 
coaches, vans and trucks, other than 
those of heading No. 86.04. CTH CTH, except 
from heading 
86.07;  or 35% value-added rule 
86.04 Railway or tramway maintenance or 
service vehicles, whether or not self-propelled (for example, workshops, 
cranes, ballast tampers, trackliners, 
testing coaches and track inspection vehicles). CTH CTH, except 
from heading 86.07;  or 35% 
value-added 
rule 
86.05 Railway or tramway passenger coaches, 
not self-propelled;  luggage vans, post office coaches and other special purpose railway or tramway coaches, 
not self-propelled (excluding those of 
heading No. 86.04) CTH CTH, except 
from heading 86.07; or 35% value-added 
rule 
86.06 Railway or tramway goods vans and 
wagons, not self-propelled. CTH CTH, except 
from heading 
86.07;  or 35% value-added rule 
86.07 Parts of railway or tramway 
locomotives or rolling-stock. As specified for 
subheadings  CTH 
 - Bogies, bissel-bogies, axles and wheels, 
and parts thereof:   
8607.11 --   Driving bogies and bissel-bogies CTSH  
8607.12 --   Other bogies and bissel-bogies CTSH   G/RO/W/111/Rev.4 
 Page 281 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
8607.19 --   Other, including parts As specified for 
split subheadings   
ex8607.19(a) --   Axle and wheel assembly  CTSHS  
ex8607.19(b) --   Other  CTH  
 - Brakes and parts thereof:   
8607.21 --   Air brakes and parts thereof As specified for 
split subheadings   
ex8607.21(a) --   Air brakes  CTSHS  
ex8607.21(b) --   Other  CTH  
8607.29 --   Other As specified for 
split subheadings   
ex8607.29(a) --   Other brakes  CTSHS  
ex8607.29(b) --   Other  CTH  
8607.30 - Hooks and other coupling devices, 
buffers, and parts thereof As specified for 
split subheadings   
ex8607.30(a) - Hooks and other coupling devices, 
buffers  CTSHS  
ex8607.30(b) - Other  CTH  
 - Other:   
8607.91 --   Of locomotives As specified for 
split subheadings   
ex8607.91(a) --   Other parts of locomotives  CTSHS  
ex8607.91(b) --   Other  CTH  
8607.99 --   Other CTSH  
86.08 
 Railway or tramway track fixtures and 
fittings;   mechanical (including electro-
mechanical) signalling, safety or traffic 
control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields;  parts of the foregoing. As specified for 
split headings  C T H ;   o r  3 5 %  
value-added 
rule 
ex86.08(a)  Railway or tramway track fixtures and 
fittings;   mechanical (including electro-
mechanical) signalling, safety or traffic 
control equipment for railways, tramways, 
roads, inland waterways, parking 
facilities, port installations or airfields  CTHS  
ex86.08(b)  Other  CTH  
86.09 
 Containers (including containers for 
the transport of fluids) specially 
designed and equipped for carriage by 
one or more modes of transport. CTH, except from 
headings 73.09 or 
73.10 CTH, except 
from headings 
73.09 or 73.10 
 G/RO/W/111/Rev.4 
Page 282  
 
  CHAPTER 87 
 
 
HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
Chapter 87 Vehicles other than railway or tramway 
rolling-stock, and parts and accessories thereof    
87.01  Tractors (other than tractors of 
heading No. 87.09).  CTH [35 or 45]% 
value-added rule 
87.02 Motor vehicles for the transport of ten 
or more persons, including the driver.  CTH 
 [35 or 45]% 
value-added 
rule 
87.03 Motor cars and other motor vehicles 
principally designed for the transport 
of persons (other than those of heading No. 87.02, including station wagons and racing cars.  CTH 
 [35 or 45]% 
value-added 
rule 
 
87.04 Motor vehicles for the transport of 
goods.  CTH 
 [35 or 45]% 
value-added rule 
87.05 Special purpose motor vehicles, other 
than those principally designed for the 
transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, 
mobile radiological units).  CTH 
 [35 or 45]% 
value-added 
rule 
 
87.06  Chassis fitted with engines, for the 
motor vehicles of headings Nos. 87.01 to 
87.05  CTH CTH, except 
from heading 
87.08;  or 35% value added rule 
87.07  Bodies (including cabs), for the motor 
vehicles of headings Nos. 87.01 to 87.05.  CTH 
 CTH, except 
from heading 87.08;  or 
35% value 
added rule 
87.08  Parts and accessories of the motor 
vehicles of headings Nos. 87.01 to 87.05.  As specified for split 
headings  CTH;  or 
35% value 
added rule 
ex87.08(a) bumpers  CTHS  
ex87.08(b)  airbag systems (including inflators and 
modules)  CTHS  
ex87.08(c) body assemblies  CTHS  
ex87.08(d)  brakes and servo-brakes  CTHS   G/RO/W/111/Rev.4 
 Page 283 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
ex87.08(e)  gear boxes and similar gear assemblies  CTHS  
ex87.08(f) axles, whether or not provided with other  
transmission components  CTHS  
ex87.08(g) wheels  CTHS  
ex87.08(h) suspension shock absorbers  CTHS  
ex87.08(ij) vehicle suspension assemblies  CTHS  
ex87.08(k) radiators  CTHS  
ex87.08(l) silencers and exhaust pipes  CTHS  
ex87.08(m)  clutches  CTHS  
ex87.08(n) steering wheels, steering columns and 
steering boxes  CTHS  
ex87.08(o) handle bar assemblies  CTHS  
ex87.08(p) chassis or frame assemblies  CTHS  
ex87.08(q)  safety belts  CTHS  
ex87.08(r) fuel tanks  CTHS  
ex87.08(s) base metal goods prepared for finishing 
by removal of metal or by bending, 
hammering, pressing, stamping or similar 
forming process  CTH  
ex87.08(t) other  CTH, or from 
ex87.08(s)   
87.09  Works trucks, self-propelled, not fitted 
with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short 
distance transport of goods;  tractors of 
the type used on railway station platforms;  parts of the foregoing vehicles.  As specified for split 
headings  CTH;  or 
35% value added rule 
ex87.09(a) Works trucks, self-propelled, not fitted 
with lifting or handling equipment, of the 
type used in factories, warehouses, dock 
areas or airports for short distance 
transport of goods;  tractors of the type 
used on railway station platforms;  chassis 
fitted with engines  CTHS  
ex87.09(b) Goods enumerated in Legal Note 2 to this 
Chapter  CTHS  
ex87.09(c) Other  CTH  
87.10 Tanks and other armoured fighting 
vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. As specified for split 
headings  
 CTH;  or 
35% value added rule 
ex87.10(a) Vehicles  CTHS  
ex87.10(b) Parts  CTHS  
ex87.10(c) Parts of parts  CTH  G/RO/W/111/Rev.4 
Page 284  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
87.11 Motorcycles (including mopeds) and 
cycles fitted with an auxiliary motor, with or without side-cars;  side-cars. CTH CTH; or 35% 
value added rule 
 
87.12 Bicycles and other cycles (including 
delivery tricycles), not motorised. CTH CTH, except 
from heading 
87.14 ; or 35% value added rule 
87.13 Invalid carriages, whether or not 
motorised or otherwise mechanically propelled. CTH CTH, except 
from heading 87.14;  or 
35% value 
added rule 
87.14  Parts and accessories of vehicles of 
headings Nos. 87.11 to 87.13.  As specified for split 
headings  CTH;  or 
35% value 
added rule 
ex87.14(a) Chassis and frames for the goods of 
headings 87.11 to 87.14;  goods 
enumerated in Legal Note 2 to this 
Chapter  CTHS   
ex87.14(b) Other  CTH  
87.15 Baby carriages and parts thereof. As specified for split 
headings  CTH;  or 
35% value 
added rule 
ex87.15(a) Baby carriages  CTHS   
ex87.15(b) Parts of baby carriages  CTH   
87.16  Trailers and semi-trailers;  other 
vehicles, not mechanically propelled;  parts thereof.  As specified for 
subheadings  CTH;  or 
35% value added rule 
8716.10 - Trailers and semi-trailers of the caravan 
type, for housing or camping CTSH  
8716.20 - Self-loading or self-unloading trailers 
and semi-trailers for agricultural purposes CTSH  
 - Other trailers and semi-trailers for the 
transport of goods:   
8716.31 --   Tanker trailers a nd tanker semi-trailers CTSH  
8716.39 --   Other CTSH  
8716.40 - Other trailers a nd semi-trailers CTSH  
8716.80 - Other vehicles CTSH  
8716.90 - Parts CTH   G/RO/W/111/Rev.4 
 Page 285 
 
 
  CHAPTER 88 
 
 
HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
Chapter 88 Aircraft, spacecraft, and parts thereof   
88.01 Balloons and dirigibles;   gliders, hang 
gliders and other non-powered aircraft. CTH 
 CTH, except 
from heading 88.03;  or 35% value-added rule  
88.02 Other aircraft (for example, 
helicopters, aeroplanes);  spacecraft 
(including satellites) and suborbital and 
spacecraft launch vehicles. CTH CTH, except 
from heading 
88.03;  or 
35% value-added  
88.03 Parts of goods of heading No. 88.01 or 
88.02. CTH CTH  
88.04 
 Parachutes (including dirigible 
parachutes and paragliders) and rotochutes;  parts thereof and accessories thereto. CTH 
 CTH, or 35% 
value-added rule 
88.05 Aircraft launching gear;  deck-arrestor 
or similar gear;  ground flying trainers;  
parts of the foregoing articles. As specified for 
subheadings  CTH, or 35% 
value added 
rule 
8805.10 - Aircraft launc hing gear and parts 
thereof;  deck-arrestor or similar gear and 
parts thereof As specified for split 
subheadings   
ex8805.10(a) - Aircraft launching gear;   deck-arrestor 
or similar gear  CTSHS  
ex8805.10(b)  - Other  CTH  
8805.20 - Ground flying trainers and parts thereof As specified for split 
subheadings   
ex8805.20(a) - Ground flying trainers  CTSHS  
ex8805.20(b) - Other  CTH  
 G/RO/W/111/Rev.4 
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  CHAPTER 89 
  
HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
Chapter 89 Ships, boats and floating structures   
89.01 Cruise ships, excursion boats, ferry-
boats, cargo ships, barges and similar vessels for the transport of persons or goods. CTH CTH;  or 
35% value-added rule 
 
89.02 Fishing vessels;  factory ships and other 
vessels for processing or preserving 
fishery products. CTH CTH;  or 
35% value 
added rule  
89.03 Yachts and other vessels for pleasure or 
sports;  rowing boats and canoes. CTH CTH;  or 
35% value 
added rule  
89.04 Tugs and pusher craft. CTH CTH;  or 
35% value added rule  
89.05 Light-vessels, fire-floats, dredgers, 
floating cranes, and other vessels the navigability of which is subsidiary to their main function;  floating docks;  
floating or submersible drilling or 
production platforms. CTH CTH;  or 
35% value added rule  
89.06 Other vessels, including warships and 
lifeboats other than rowing boats. As specified for 
split headings  CTH;  or 
35% value added rule  
ex89.06(a)  Hulls  CTH  
ex89.06(b)  Other  CTHS  
89.07 Other floating structures (for example, 
rafts, tanks, coffer-dams, landing-stages, buoys and beacons). CTH 
 CTH;  or 
35% value added rule 
89.08 
 Vessels and other floating structures 
for breaking up. The origin shall be 
the country where 
the goods of this heading of origin of the vessels and other floating structures prior to 
being classified in 
this heading The country 
of origin of 
the goods of this heading shall be the country of origin of the 
vessels and 
other floating structures prior to being classified in 
this heading  
  G/RO/W/111/Rev.4 
 Page 287 
 
 
  CHAPTER 90 
 
 
HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
Chapter 90 Optical, photographic, 
cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus;  parts and 
accessories thereof    
90.01  Optical fibres and optical fibre 
bundles;  optical fibre cables other than 
those of heading No. 85.44;  sheets and plates of polarising material;  lenses (including contact lenses), prisms, mirrors and other optical elements, of 
any material, unmounted, other than 
such elements of glass not optically worked.  As specified for 
subheadings  CTH, or  
35% value-
added rule 
9001.10 - Optical fibres, optical fibre bundles and 
cables As specified for split 
subheadings   
ex9001.10(a) Optical fibres  CTH  
ex9001.10(b) Optical fibre bundles  CTH  
ex9001.10(c) Optical fibre cables  CTSHS  
9001.20 - Sheets and plates of polarising material CTH  
9001.30 - Contact lenses CTH  
9001.40 - Spectacle lenses of glass CTH  
9001.50 - Spectacle lenses of other materials CTH  
9001.90  - Other  CTH  
90.02  Lenses, prisms, mirrors and other 
optical elements, of any material, 
mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically 
worked.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
 - Objective lenses:   
9002.11 
 --   For cameras, projectors or 
photographic enlargers or reducers CTH, provided at 
least two goods of 
heading 90.01 are 
mounted  
9002.19 --   Other CTH  
9002.20 - Filters CTH  
9002.90 - Other CTH  
90.03  Frames and mountings for spectacles, 
goggles or the like, and parts thereof.  As specified for 
subheadings  As specified 
for 
subheadings  G/RO/W/111/Rev.4 
Page 288  
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
 - Frames and mountings: CTSH, except from 
more than one of: fronts  or temples of subheading 9003.90;  
or change from 
blanks. CTSH, 
except from more than one of: fronts  
or 
  Subsidiary rule :  the 
origin shall be the 
country of origin of the front. temples of 
subheading 
9003.90 or change from blanks;  or 35% value-
added rule 
9003.11 --   Of plastics   
9003.19 --   Of other materials   
9003.90 - Parts CTH CTH;  or 
35% value added rule  
90.04  Spectacles, goggles and the like, 
corrective, protective or other.  CTH, except from 
more than one of: 
lenses (90.01);  or frames (90.03) CTH, except 
from 
subheading 9001.40, 9001.50 or heading 
90.03;  or 
35% value-added rule 
90.05  Binoculars, monoculars, other optical 
telescopes, and mountings therefor;  other astronomical instruments and mountings therefor, but not including 
instruments for radio-astronomy.  As specified for 
subheadings  CTH;  or 
35% value-added rule 
9005.10 - Binoculars CTSH  
9005.80 - Other instruments CTSH  
9005.90 - Parts and accessories (including 
mountings) CTH  
90.06  Photographic (other than 
cinematographic) cameras;  photographic flashlight apparatus and 
flashbulbs other than discharge lamps 
of heading No. 85.39.  As specified for 
subheadings  CTH;  or 
35% value-added rule 
9006.10 - Cameras of a kind used for preparing 
printing plates or cylinders CTSH  
9006.20 
 - Cameras of a kind used for recording 
documents on microfilm, microfiche or other microforms CTSH   G/RO/W/111/Rev.4 
 Page 289 
 
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
9006.30 
 - Cameras specially designed for 
underwater use, for aerial survey or for medical or surgical examination of internal organs;  comparison cameras for 
forensic or criminological purposes CTSH  
9006.40 
 - Instant print cameras 
- Other cameras: CTSH  
9006.51 
 --   With a through-the-lens viewfinder 
(single lens reflex (SLR)), for roll film of a width not exceeding 35 mm CTSH  
9006.52 
 --   Other, for roll film of a width less than 
35 mm CTSH  
9006.53 
 --   Other, for roll film of a width of 
35 mm CTSH  
9006.59 --   Other CTSH  
 - Photographic flashlight apparatus and 
flashbulbs: CTSH  
9006.61 --   Discharge lamp ("electronic") 
flashlight apparatus CTSH  
9006.62 --   Flashbulbs, flashcubes and the like CTSH  
9006.69 --   Other CTSH  
 - Parts and accessories: CTSH  
9006.91 --   For cameras CTH  
9006.99 --   Other CTH  
90.07  Cinematographic cameras and 
projectors, whether or not 
incorporating sound recording or reproducing apparatus.  As specified for 
subheadings  CTH;  or 
35% value 
added rule  
 - Cameras:   
9007.11 
 --   For film of less than 16 mm width or 
for double-8 mm film CTSH  
9007.19 --   Other CTSH  
9007.20 - Projectors CTSH  
 - Parts and accessories:   
9007.91 --   For cameras CTH  
9007.92 --   For projectors CTH  
90.08  Image projectors, other than 
cinematographic;  photographic (other than cinematographic) enlargers and 
reducers.  As specified for 
subheadings  CTH;  or 
35% value added rule 
9008.10 - Slide projectors CTSH  
9008.20 - Microfilm, microfiche or other 
microform readers, whether or not 
capable of producing copies CTSH  
9008.30 - Other image projectors CTSH  G/RO/W/111/Rev.4 
Page 290  
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
9008.40 - Photographic (other than 
cinematographic) enlargers and reducers CTSH  
9008.90 - Parts and accessories CTH  
90.09  Photo-copying apparatus incorporating 
an optical system or of the contact type 
and thermo-copying apparatus.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
 - Electrostatic photo-copying apparatus:   
9009.11 - Operating by reproducing the original 
image directly onto the copy (direct 
process) CTSH  
9009.12 --   Operating by reproducing the original 
image via an intermediate onto the copy (indirect process) CTSH  
 - Other photo-copying apparatus:   
9009.21 --   Incorporating an optical system CTSH  
9009.22 --   Of the contact type CTSH  
9009.30 - Thermo-copying apparatus CTSH  
9009.90 - Parts and accessories As specified for split 
subheadings   
ex9009.90(a) --   Cartridge, sorter, feeder, paper 
cassette, paper deck, cassette pedestal, 
editor, film projector and film scanner  CTSHS  
ex9009.90(b) --   Other  CTH  
90.10  Apparatus and equipment for 
photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on 
sensitised semiconductor materials), 
not specified or included elsewhere in this Chapter;  negatoscopes;  projection screens.  As specified for 
subheadings  CTH;  or 
35% value-added rule 
9010.10 - Apparatus and equipment for 
automatically developing photographic (including cinematographic) film or paper 
in rolls or for automatically exposing 
developed film to rolls of photographic paper CTSH  
 - Apparatus for the projection or drawing 
of circuit patterns on sensitised semiconductor materials:   
9010.41 --   Direct write-on-wafer apparatus CTSH  
9010.42 --   Step and repeat aligners CTSH  
9010.49 --   Other CTSH   G/RO/W/111/Rev.4 
 Page 291 
 
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
9010.50 - Other apparatus and equipment for 
photographic (including cinematographic) laboratories;  negatoscopes   
9010.60 - Projection screens CTSH  
9010.90 - Parts and accessories CTH  
90.11  Compound optical microscopes, 
including those for photomicrography, cinephotomicrography or microprojection.  As specified for 
subheadings  CTH;  or 
35% value added rule 
9011.10 - Stereoscopic microscopes CTSH  
9011.20 - Other microscopes, for 
photomicrography, cinephotomicrography or microprojection CTSH  
9011.80 - Other microscopes CTSH  
9011.90 - Parts and accessories CTH  
90.12  Microscopes other than optical 
microscopes;   diffraction apparatus.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9012.10 - Microscopes other than optical 
microscopes and diffraction apparatus CTSH  
9012.90 - Parts and accessories CTH  
90.13  Liquid crystal devices not constituting 
articles provided for more specifically in other headings;  lasers, other than 
laser diodes;  other optical appliances 
and instruments, not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH;  or 
35% value added rule 
9013.10 - Telescopic sights for fitting to arms;  
periscopes;   telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or 
Section XVI  CTSH  
9013.20 - Lasers, other than laser diodes CTSH  
9013.80 - Other devices, appliances and 
instruments CTSH  
9013.90 - Parts and accessories As specified for split 
subheadings   
ex9013.90(a) LCD Panel  CTSHS   
ex9013.90(b) Back Light Unit  CTSHS   
ex9013.90(c) Other  CTH   
90.14  Direction finding compasses;  other 
navigational instruments and appliances.  As specified for 
subheadings  CTH;  or 
35% value added rule G/RO/W/111/Rev.4 
Page 292  
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
9014.10 - Direction finding compasses CTSH  
9014.20 - Instruments and appliances for 
aeronautical or space navigation (other 
than compasses)   
9014.80 - Other instruments and appliances   
9014.90 - Parts and accessories CTH  
90.15  Surveying (including 
photogrammetrical surveying), hydrographic, oceanographic, 
hydrological, meteorological or 
geophysical instruments and appliances, excluding compasses;  rangefinders.  As specified for 
subheadings  CTH;  or 
35% value added rule 
9015.10 - Rangefinders CTSH  
9015.20 - Theodolites and tacheometers CTSH  
9015.30 - Levels CTSH  
9015.40 - Photogrammetrical surveying 
instruments and appliances  CTSH  
9015.80 - Other instruments and appliances CTSH  
9015.90 - Parts and accessories CTH  
90.16 
 Balances of a sensitivity of 5 cg or better, 
with or without weights. As specified for split 
headings  CTH;  or 
35% value added rule  
ex 90.16(a)  Balances of a sensitivity of 5 cg or better   CTHS   
ex 90.16(b)  Parts  CTH   
90.17  Drawing, marking-out or mathematical 
calculating instruments (for example, 
drafting machines, pantographs, 
protractors, drawing sets, slide rules, disc calculators);  instruments for measuring length, for use in the hand (for example, measuring rods and 
tapes, micrometers, callipers), not 
specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9017.10 - Drafting tables and machines, whether 
or not automatic  CTSH  
9017.20 - Other drawing, marking-out or 
mathematical calculating instruments CTSH  
9017.30 - Micrometers, callipers and gauges CTSH  
9017.80 - Other instruments CTSH  
9017.90 - Parts and accessories CTH   G/RO/W/111/Rev.4 
 Page 293 
 
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
90.18  Instruments and appliances used in 
medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical 
apparatus and sight-testing 
instruments. As specified for 
subheadings  CTH;  or 
35% value added rule 
 - Electro-diagnostic apparatus (including 
apparatus for functional exploratory 
examination or for checking physiological parameters):   
9018.11 --   Electro-cardiographs As specified for split 
subheadings   
ex9018.11(a) Apparatus  CTSHS  
ex9018.11(b) Parts and accessories  CTH  
9018.12 --   Ultrasonic scanning apparatus As specified for split 
subheadings   
ex9018.12(a) Ultrasonic scanning apparatus  CTSHS  
ex9018.12(b)  Parts  CTH  
9018.13 --   Magnetic resonance imaging 
apparatus As specified for split 
subheadings   
ex9018.13(a) Magnetic resona nce imaging apparatus  CTSHS  
ex9018.13(b) Parts  CTH  
9018.14 --   Scintigraphic apparatus As specified for split 
subheadings   
ex9018.14(a) Scintigraphic apparatus  CTSHS  
ex9018.14(b) Parts  CTH  
9018.19 --   Other As specified for split 
subheadings   
ex9018.19(a) Apparatus  CTSHS  
ex9018.19(b) Parts  CTH  
9018.20 - Ultra-violet or infra-red ray apparatus As specified for split 
subheadings   
ex9018.20(a) Ultra-violet or  infra-red ray apparatus  CTSHS  
ex9018.20(b) Parts  CTH  
 - Syringes, needles, catheters, cannulae 
and the like:   
9018.31 --   Syringes, with or without needles CTSH  
9018.32 --   Tubular metal needles and needles for 
sutures CTSH 
  
9018.39 --   Other As specified for split 
subheadings   
ex9018.39(a) Other needles, catheters, cannulae and the 
like, used in medical, surgical, dental or 
veterinary sciences  CTSHS  G/RO/W/111/Rev.4 
Page 294  
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
ex9018.39(b) 
 Parts and accessories of goods of 
subheading ex9018.39  CTH  
 - Other instruments and appliances, used 
in dental sciences:   
9018.41 - Dental drill engines, whether or not 
combined on a single base with other 
dental equipment As specified for split 
subheadings   
ex9018.41(a) Dental drill engines, whether or not 
combined on a single base with other 
dental equipment  CTSHS  
ex9018.41(b) Parts  CTH  
9018.49 --   Other As specified for split 
subheadings   
ex9018.49(a) Instruments and appliances  CTSHS  
ex9018.49(b) Parts  CTH  
9018.50 - Other ophthalmic instruments and 
appliances As specified for split 
subheadings   
ex9018.50(a) Other ophthalmic instruments and 
appliances  CTSHS  
ex9018.50(b) Parts  CTH  
9018.90 - Other instruments and appliances As specified for split 
subheadings   
ex9018.90(a) Other instruments and appliances  CTSHS  
ex9018.90(b) Parts  CTH   
90.19  Mechano-therapy appliances;  massage 
apparatus;  psychological aptitude-
testing apparatus;  ozone therapy, 
oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.  As specified for split 
subheadings  CTH;  or 
35% value 
added rule 
9019.10 Mechano-therapy appliances;  massage 
apparatus;   psychological aptitude-testing apparatus As specified for split 
subheadings   
ex9019.10(a) 
 Mechano-therapy appliances;  massage 
apparatus;  psychological aptitude-testing 
apparatus  CTSHS  
ex9019.10(b) Parts  CTH  
9019.20 - Ozone therapy, oxygen therapy, aerosol 
therapy, artificial respiration or other therapeutic respiration apparatus As specified for split 
headings   
ex9019.20(a) Ozone therapy, oxygen therapy, aerosol 
therapy, artificial respiration or other 
therapeutic respiration apparatus  CTSHS  
ex9019.20(b)  Parts  CTH   G/RO/W/111/Rev.4 
 Page 295 
 
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
90.20  Other breathing appliances and gas 
masks, excluding protective masks having neither mechanical parts nor replaceable filters.  As specified for split 
headings  CTH;  or 
35% value added rule  
ex9020(a) 
 Other breathing appliances, etc., 
excluding parts  CTHS  
ex9020(b) Parts  CTH   
90.21  Orthopaedic appliances, including 
crutches, surgical belts and trusses;  splints and other fracture appliances;  artificial parts of the body;  hearing aids and other appliances which are 
worn or carried, or implanted in the 
body, to compensate for a defect or disability.  As specified for 
subheadings  CTH;  or 
35% value added rule 
 - Artificial joints and other orthopaedic or 
fracture appliances: As specified for split 
subheadings   
9021.11 --   Artificial joints   
ex9021.11(a) Artificial joints, excluding parts  CTSHS  
ex9021.11(b) Parts  CTH  
9021.19 --   Other As specified for split 
subheadings   
ex9021.19(a) Appliances  CTSHS  
ex9021.19(b) Parts  CTH  
 - Artificial teeth and dental fittings:   
9021.21 --   Artificial teeth As specified for split 
subheadings   
ex9021.21(a) Artificial teeth  CTSHS  
ex9021.21(b) Parts and accessories of artificial teeth  CTH  
9021.29 --   Other As specified for split 
subheadings  
ex9021.29(a) Dental fittings, other than artificial teeth  CTSHS  
ex9021.29(b) Parts and Accessories of Dental fittings  CTH  
9021.30 - Other artificial parts of the body As specified for split 
subheadings   
ex9021.30(a) Other artificial parts of the body 
(including heart valves), excluding parts  CTSHS  
ex9021.30(b) Parts  CTH  
9021.40 - Hearing aids, excluding parts and 
accessories CTSH 
  
9021.50 - Pacemakers for stimulating heart 
muscles, excluding parts and accessories CTSH 
  
9021.90 - Other As specified for split 
subheadings   
ex9021.90(a) Appliances  CTSHS  G/RO/W/111/Rev.4 
Page 296  
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
ex9021.90(b)  Parts  CTH   
90.22  Apparatus based on the use of X-rays 
or of alpha, beta or gamma radiations, 
whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy 
apparatus, X-ray tubes and other X-ray 
generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
 - Apparatus based on the use of X-rays, 
whether or not for medical, surgical, 
dental or veterinary uses, including 
radiography or radiotherapy apparatus:   
9022.12 --   Computed tomography apparatus CTSH  
9022.13 --   Other, for dental uses CTSH  
9022.14 --   Other, for medical, surgical or 
veterinary uses CTSH  
9022.19 --   For other uses CTSH  
 - Apparatus based on the use of alpha, 
beta or gamma radiations, whether or not 
for medical, surgical, dental or veterinary 
uses, including radiography or radiotherapy apparatus:   
9022.21 --   For medical, surgical, dental or 
veterinary uses CTSH  
9022.29 --   For other uses CTSH  
9022.30 - X-ray tubes CTSH  
9022.90 - Other, including parts and accessories As specified for split 
subheadings   
ex9022.90(a) Apparatus  CTSHS  
ex9022.90(b) Parts and accessories  CTH  
90.23  Instruments, apparatus and models, 
designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.  As specified for split 
headings  CTH;  or 
35% value added rule  
ex9023(a) Instruments, etc., excluding parts  CTHS  
ex9023(b) Parts  CTH   
90.24  Machines and appliances for testing the 
hardness, strength, compressibility, 
elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9024.10 - Machines and appliances for testing 
metals CTSH   G/RO/W/111/Rev.4 
 Page 297 
 
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
9024.80 - Other machines and appliances CTSH  
9024.90 - Parts and accessories CTH  
90.25  Hydrometers and similar floating 
instruments, thermometers, pyrometers, barometers, hygrometers 
and psychrometers, recording or not, 
and any combination of these instruments.  As specified for 
subheadings  CTH;  or 
35% value added rule 
 - Thermometers and pyrometers, not 
combined with other instruments:   
9025.11 --   Liquid-filled, for direct reading CTSH  
9025.19 --   Other CTSH  
9025.80 - Other instruments   
9025.90 - Parts and accessories CTH  
90.26  Instruments and apparatus for 
measuring or checking the flow, level, 
pressure or other variables of liquids or 
gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading  
No. 90.14, 90.15, 90.28 or 90.32.   As specified for 
subheadings  CTH;  or 
35% value 
added rule  
9026.10 - For measuring or checking the flow or 
level of liquids CTSH  
9026.20 - For measuring or checking pressure CTSH  
9026.80 - Other instruments or apparatus CTSH  
9026.90 - Parts and accessories CTH  
90.27  Instruments and apparatus for physical 
or chemical analysis (for example, 
polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus);   instruments and 
apparatus for measuring or checking 
viscosity, porosity, expansion, surface tension or the like;  instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters);  
microtomes.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9027.10 - Gas or smoke analysis apparatus CTSH  
9027.20 - Chromatographs and electrophoresis 
instruments CTSH  
9027.30 - Spectrometers, spectrophotometers and 
spectrographs using optical radiations (UV, visible, IR) CTSH 
  
9027.40 - Exposure meters CTSH  G/RO/W/111/Rev.4 
Page 298  
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
9027.50 - Other instruments and apparatus using 
optical radiations (UV, visible, IR) CTSH  
9027.80 - Other instruments and apparatus CTSH  
9027.90 - Microtomes;  parts and accessories As specified for split 
subheadings  
ex9027.90(a) - Microtomes and accessories  CTSHS  
ex9027.90(b) Parts  CTH  
90.28  Gas, liquid or electricity supply or 
production meters, including 
calibrating meters therefor.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9028.10 - Gas meters CTSH  
9028.20 - Liquid meters CTSH  
9028.30 - Electricity meters CTSH  
9028.90 - Parts and accessories CTH  
90.29  Revolution counters, production 
counters, taximeters, mileometers, 
pedometers and the like;   speed indicators and tachometers, other than those of heading No.90.14 or  90.15;  
stroboscopes.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9029.10 - Revolution counters, production 
counters, taximeters, mileometers, 
pedometers and the like CTSH  
9029.20 - Speed indicators and tachometers;  
stroboscopes CTSH  
9029.90 - Parts and accessories CTH  
90.30  Oscilloscopes, spectrum analysers and 
other instruments and apparatus for 
measuring or checking electrical quantities, excluding meters of heading No.90.28;  instruments and apparatus for measuring or detecting alpha, beta, 
gamma, X-ray, cosmic or other ionising 
radiations.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9030.10 - Instruments and apparatus for measuring 
or detecting ionising radiations CTSH  
9030.20 - Cathode-ray oscilloscopes and 
cathode-ray oscillographs CTSH  
 - Other instruments and apparatus, for 
measuring or checking voltage, current, 
resistance or power, without a recording 
device:   
9030.31 --   Multimeters CTSH  
9030.39 --   Other CTSH   G/RO/W/111/Rev.4 
 Page 299 
 
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
9030.40 - Other instruments and apparatus, 
specially designed for telecommunications (for example, cross-talk meters, gain measuring 
instruments, distortion factor meters, 
psophometers) CTSH  
 - Other instruments and apparatus:   
9030.82 --   For measuring or checking 
semiconductor wafers or devices CTSH  
9030.83 --   Other, with a recording device CTSH  
9030.89 --   Other CTSH  
9030.90 - Parts and accessories CTH  
90.31  Measuring or checking instruments, 
appliances and machines, not specified 
or included elsewhere in this Chapter;  profile projectors.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9031.10 - Machines for balancing mechanical parts CTSH  
9031.20 - Test benches CTSH  
9031.30 - Profile projectors    
 - Other optical instruments and 
appliances: CTSH  
9031.41 --   For inspecting semiconductor wafers 
or devices or for inspecting photomasks or reticles used in manufacturing 
semiconductor devices CTSH  
9031.49 --   Other CTSH  
9031.80 - Other instruments, appliances and 
machines CTSH  
9031.90 - Parts and accessories CTH  
90.32  Automatic regulating or controlling 
instruments and apparatus.  As specified for 
subheadings  CTH;  or 
35% value 
added rule 
9032.10 - Thermostats CTSH  
9032.20 - Manostats CTSH  
 - Other instruments and apparatus:   
9032.81 --   Hydraulic or pneumatic CTSH  
9032.89 --   Other CTSH  
9032.90 - Parts and accessories CTH  
90.33  Parts and accessories (not specified or 
included elsewhere in this Chapter) for machines, appliances, instruments or 
apparatus of Chapter 90. CTH CTH 
 
 G/RO/W/111/Rev.4 
Page 300  
 
  CHAPTER 91 
 [Criterion to apply Appendix 2, Rule 1(g) 
  The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for the Chapter is value.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 91 Clocks and Watches and parts thereof  
91.01  Wrist-watches, pocket-watches and 
other watches, including stop-watches, 
with case of precious metal or of metal 
clad with precious metal.  [CTH] 
 
91.02  Wrist-watches, pocket-watches and 
other watches, including stop-watches, other than those of heading No. 91.01.  [CTH] 
 
91.03  Clocks with watch movements, 
excluding clocks of heading No. 91.04.  [CTH] 
 
91.04  
 Instrument panel clocks and clocks of a 
similar type for vehicles aircraft, spacecraft or vessels.  [CTH] 
 
91.05  Other clocks.  [CTH] 
91.06  Time of day recording apparatus and 
apparatus for measuring, recording or 
otherwise indicating intervals of time, 
with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders).  [CTH] 
 
91.07  
 Time switches with clock or watch 
movement or with synchronous motor.  [CTH] 
 
91.08  Watch movements, complete and 
assembled.  CTH, except from ex 91.10 (b)  
 
91.09  Clock movements, complete and 
assembled.  CTH, except from ex 91.10 (b)  
 
91.10  Complete watch or clock movements, 
unassembled or partly assembled 
(movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.  As specified for split heading  
ex 91.10(a) Complete watch or clock movements, 
unassembled; rough watch or clock 
movements  CTH, except from heading 91.14  G/RO/W/111/Rev.4 
 Page 301 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex 91.10(b) Complete watch or clock movements, 
partly assembled and incomplete watch or 
clock movements, assembled, containing at 
least two of the following components on a 
common support: time reference device, 
device for converting the time reference 
for purposes of display, time setting 
mechanism or opto-electronic display  CTH, or 
Change from split heading 
ex91.10(a), 
 
ex 91.10(c) Other  CTH, except from heading 91.14 
91.11  Watch cases and parts thereof.  As specified for subheadings  
9111.10 - Cases of precious metal or of metal clad 
with precious metal CTH or change from blanks to 
finished goods classi fied in the same 
subheading   
9111.20 - Cases of base meta l, whether or not gold- 
or silver-plated CTH or change from blanks to 
finished goods classi fied in the same 
subheading  
9111.80 - Other cases CTH or change from blanks to 
finished goods classi fied in the same 
subheading  
9111.90 - Parts CTH 
91.12  Clock cases and cases of a similar type 
for other goods of this Chapter, and 
parts thereof.  As specified for subheadings  
 
9112.10 -  Cases of metal CTH or change from blanks to 
finished goods classi fied in the same 
subheading  
9112.80 -  Other cases CTH or change from blanks to 
finished goods classi fied in the same 
subheading  
9112.90 -  Parts CTH 
91.13  Watch straps, watch bands and watch 
bracelets, and parts thereof.  As specified for subheadings  
9113.10 - Of precious metal or of metal clad with 
precious metal CTH or change from parts to finished 
goods classified in the same subheading  
9113.20 - Of base metal, whether or not gold- or 
silver-plated CTH or change from parts to finished 
goods classified in the same subheading  
9113.90 - Other CTH 
91.14  Other clock or watch parts.  CTH 
 
 G/RO/W/111/Rev.4 
Page 302  
 
  CHAPTER 92 
 [Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is value. 
 
 
HS Code 
Number Description of goods Primary rules Notes 
(1) (2) (3) (4) 
Chapter 92  Musical instruments;  parts and 
accessories of such articles   As specified for 
headings   
92.01  Pianos, including automatic pianos; 
harpsichords and other keyboard stringed instruments.  [CTH] 
  [CTH except 
from 92.09;  or 35% value 
added rule]  
92.02  Other string musical instruments (for 
example, guitars, violins, harps).  [CTH] 
 
  [CTH except 
from 92.09;  
or 35% value added rule]  
92.03  
 Keyboard pipe organ s; harmoniums and 
similar keyboard instruments with free metal reeds.  [CTH] 
  [CTH except 
from 92.09;  or 35% value added rule]  
92.04 Accordions and si milar instruments; 
mouth organs.  [CTH] 
  [CTH except 
from 92.09;  
or 35% value 
added rule]  
92.05  Other wind musical instruments (for 
example, clarinets, trumpets, bagpipes).  [CTH] 
  [CTH except 
from 92.09;  
or 35% value added rule]  
92.06  
  Percussion musical instruments (for 
example, drums, xylophones, cymbals, castanets, maracas).  [CTH] 
  [CTH except 
from 92.09;  or 35% value 
added rule]  
92.07  Musical instruments, the sound of which 
is produced, or must be amplified, 
electrically (for example, organs,  guitars, accordions).  [CTH] 
 
  [CTH except 
from 92.09;  
or 35% value added rule]  
92.08  Musical boxes, fairground organs, 
mechanical street organs, mechanical 
singing birds, musical saws and other musical instruments not falling within 
any other heading of this Chapter; decoy 
calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments.  [CTH] 
 [CTH except 
from 92.09;  or 35% value added rule]   G/RO/W/111/Rev.4 
 Page 303 
 
 
  HS Code 
Number Description of goods Primary rules Notes 
(1) (2) (3) (4) 
92.09  Parts (for example, mechanisms for 
musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning forks 
and pitch pipes of all kinds. [CTH] [CTH except 
from 92.09;  or 35% value added rule]  
 
 G/RO/W/111/Rev.4 
Page 304  
 
  CHAPTER 93 
 
Primary Rule 1:  A good or part pr oduced from a blank for heading 93.05 
  The country of origin of a good or part produced from a blank, which by application of the 
Harmonized System General Interpretative Rule 2(a) is classified in the same heading, subheading or 
subdivision as the complete or finished good or part, shall be the country in which the blank was 
finished, provided finishing included configuring to fi nal shape by the removal of material (other than 
merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping. 
 Primary Rule 2:  A good or part produced from a blank for heading 93.07  
 
(a) The country of origin of a good or part produced from a blank  for heading 93.07 
which by application of the Harmonized Syst em General Interpretative Rule 2(a) is 
classified in the same heading, subheading or subdivision as the complete or finished 
good or part, shall be the country in which every working edge, working surface and working part was configured to final shape and dimension, provided, in its imported 
condition, the blank from which it was produced: 
 
  (i) was not capable of functioning, and   (ii) was not advanced beyond the initial stamping process or any processing 
required to remove the material from the forging platter or casting mould. 
  (b) If the criteria in paragraph (a) are not satis fied, the country of origin is the country of 
origin of the blank of this Chapter 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
  The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is value. 
  G/RO/W/111/Rev.4 
 Page 305 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 93 Arms and ammunition; parts and 
accessories thereof  
93.01 Military weapons, other than revolvers, 
pistols and the arms of heading No. 
93.07. As specified for split headings 
ex93.01(a) Rifles, carbin es and continuous-fire 
weapons  CTH, with the exclusion of locks, 
breeches, breech boxes, frames or 
barrels of heading 9305; or  assembly, accompanied by the production of at least one of the essential parts of the mechanism (lock, breech, breech box, 
frame) or of the complete barrel. 
ex93.01(b) Other  CTH 
93.02 Revolvers and pistols, other than those 
of heading No. 93.03 or 93.04. CTH, with the exclusion of locks, 
breeches, breech boxes, frames or barrels of heading 9305; or  assembly, accompanied by the production of at least one of the essential parts of the 
mechanism (lock, breech, breech box, 
frame) or of the complete barrel . 
93.03 Other firearms and similar devices 
which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistol s and other devices 
designed to project only signal flares, 
pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns). CTH, with the exclusion of locks, 
breeches, breech boxes, frames or barrels of heading 9305; or  assembly, accompanied by the production of at least one of the essential parts of the 
mechanism (lock, breech, breech box, 
frame) or of the complete barrel. 
93.04 Other arms (for exam ple, spring, air or 
gas guns and pistol s, truncheons), 
excluding those of heading No. 93.07. As specified for split headings  
ex93.04(a) Guns, rifles and pistols  CTH, with the exclusion of locks, 
breeches, breech boxes, frames or 
barrels of heading 9305; or  assembly, 
accompanied by the production of at least one of the essential parts of the mechanism (lock, breech, breech box, frame) or of the complete barrel . 
ex93.04(b) Other  CTH 
93.05 Parts and accessories of articles of 
headings Nos. 93.01 to 93.04. CTH G/RO/W/111/Rev.4 
Page 306  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
93.06 Bombs, grenades, torpedoes, mines, 
missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts 
thereof, including shot and cartridge 
wads. As specified for subheadings  
9306.10 - Cartridges for riveting or similar tools or 
for captive-bolt humane killers and parts 
thereof CTH; or loadi ng the munition  
 - Shotgun cartridges and parts thereof; air 
gun pellets  
9306.21 -- Cartridges CTH; or  loading the munition  
9306.29 -- Other CTH; or loading the munition  
9306.30 - Other cartridges and parts ther eof CTH; or load ing the munition  
9306.90 - Other As specified for split subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, 
missiles and simila r munitions of war  CTSHS  
ex9306.90(b) Parts  CTH  
93.07 Swords, cutlasses, bayonets, lances and 
similar arms and parts thereof and 
scabbards and sheaths therefor. CTH  
 
  G/RO/W/111/Rev.4 
 Page 307 
 
 
  CHAPTER 94  
 
Chapter Note 
 
 For the purposes of those rules of origin wh ich refer to a change of classification (i.e. 
change of heading or change of subheading), change s which result from change of use shall not confer 
origin.  
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is value. 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 94 Furniture;  bedding, mattresses, 
mattress supports, cushions and similar 
stuffed furnishings;  lamps and lighting fittings, not elsewhere specififed or included;  illuminated signs, illuminated name-plates and the like;  prefabricated buildings.  
94.01 Seats (other than those of heading  
No. 94.02), whether or not convertible 
into beds, and parts thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 
9401.90 provided one essential part of the furniture is already originating]  
9401.20 
9401.30  
9401.40 
 - Seats of a kind used for motor vehicles 
- Swivel seats with  variable height 
adjustment 
- Seats other than garden seats or camping 
equipment, convertible into beds As specified for subheading 9401.10 
As specified for subheading 9401.10  
As specified for subheading 9401.10  
9401.50 
 - Seats of cane, osier, bamboo or similar 
materials As specified for subheading 9401.10 
 
9401.61 
9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other - Other seats, with metal frames: As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.90 - Parts CTH  G/RO/W/111/Rev.4 
Page 308  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
94.02 Medical, surgical, dental or veterinary 
furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); 
barbers' chairs and similar chairs, 
having rotating as well as both reclining and elevating movements; parts of the foregoing articles. As specified for split headings 
ex94.02(a) Medical, surgical , dental or veterinary 
furniture (for example, operating tables, 
examination tables, hospital beds with 
mechanical fittings, dentists' chairs); 
barbers' chairs and similar chairs, having 
rotating as well as both reclining and 
elevating movements ;  CTH;  or CTHS provided one 
essential part of the furniture is already originating 
ex94.02(b) - Parts  CTH  
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices [CTH, or change from subheading 
9403.90 provided one essential part of the furniture is already originating] 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in 
offices As specified for subheading 9403.10  
9403.40 
  
9403.50 
 9403.60 - Wooden furniture of a kind used in the 
kitchen 
- Wooden furniture of a kind used in the 
bedroom 
- Other wooden furniture As specified for subheading 9403.10  
 
As specified for subheading 9403.10  As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
9403.80 - Furniture of other materials, including 
cane, osier, bamboo or  similar materials As specified for subheading 9403.10  
9403.90 - Parts CTH 
94.04 Mattress supports; articles of bedding 
and similar furnishing (for example, 
mattresses, quilts, eiderdowns, cushions, 
pouffes and pillows) fitted with any springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. As specified for subheadings.   
9404.10 Mattress supports CTH 
9404.21 - Mattresses: 
--   Of cellular rubber or plastics, whether 
or not covered  
CTH 
9404.29 --    Of other materials CTH 
9404.30 - Sleeping bags CTH  
9404.90 - Other CTH, except from heading 58.11  G/RO/W/111/Rev.4 
 Page 309 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
94.05 Lamps and lighting fittings including 
searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated 
name-plates and the like, having a 
permanently fixed light source, and parts thereof not elsewhere specified or included. [CTH] 
94.06 Prefabricated buildings. CTH 
 G/RO/W/111/Rev.4 
Page 310  
 
  CHAPTER 95 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is value. 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 95 Toys, games and sports requisites; 
parts and accessories thereof As specified for headings  
95.01 Wheeled toys designed to be ridden by 
children (for example, tricycles, scooters, pedal cars); dolls' carriages. As specified for split headings 
ex95.01(a)  Body or frame  CTH 
ex95.01(b) Other parts and accessories  CTH 
ex95.01(c) Other  CTHS, except from split heading 
ex95.01(a) 
95.02 Dolls representing only human beings. As specified for subheadings  
9502.10 - Dolls, whether or not dressed CTH 
 - Parts and accessories :  
9502.91 --   Garments and accessories therefor, 
footwear and headgear [Change to goods of this 
subheading provided that the goods are assembled in a single 
country in accordance with Notes 
of Chapters 61 or 62] 
9502.99 --   Other [CTSH] 
95.03 Other toys; reduced-size ("scale") 
models and similar recreational 
models, working or not; puzzles of all kinds. As specified for split headings  
ex95.03(a) Goods of this heading put up in sets or 
outfits   CTH 
ex95.03(b) Toys representing animals or non-human 
creatures  CTH 
ex95.03(c) Toy musical instruments and apparatus  CTHS 
ex95.03(d) Other articles of this heading  CTHS 
ex95.03(e) Parts and accessories  CTHS 
95.04 Articles for funfair, table or parlour 
games, including pin tails, billiards, 
special tables for casino games and automatic bowling alley equipment. As specified for split headings  
ex95.04(a) - Articles for funfair, table or parlour 
games, including pintables, billiards, 
special tables for casino games and 
automatic bowling alley equipment, 
(other than parts and accessories)  CTHS  G/RO/W/111/Rev.4 
 Page 311 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex95.04(b) - Parts and accessories  CTH  
95.05 Festive, carnival or other 
entertainment articles, including 
conjuring tricks and novelty jokes. As specified for split headings  
ex95.05(a) - Festive , carnival or other entertainment 
articles, including conjuring tricks and 
novelty jokes, other than parts and 
accessories  CTHS 
ex95.05(b) - Parts and accessories  CTH  
95.06 Articles and equipment for general 
physical exercise, gymnastics, athletics, 
other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; 
swimming pools and paddling pools. As specified for split headings  
ex 95.06(a) - Golf clubs  
 CTH, or change from blanks or 
heads that are not  further worked 
than roughly shaped. 
ex95.06(b) - Other  CTH 
95.07 Fishing rods, fish-hooks and other line 
fishing tackle; fish landing nets, butterfly nets and similar nets; decoy 
"birds" (other than those of heading 
No. 92.08 or 97.05) and similar hunting or shooting requisites. CTH  
95.08 Roundabouts, swings, shooting 
galleries and other fairground amusements; travelling circuses, menageries and theatres. CTH 
 G/RO/W/111/Rev.4 
Page 312  
 
  CHAPTER 96 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is value. 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 96 Miscellaneous manufactured articles  
96.01 Worked ivory, bone, tortoise-shell, 
horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including 
articles obtained by moulding). As specified for split heading  
 
ex 96.01(a)  Worked ivory and other worked 
materials  CTH 
ex 96.01(b) Articles  CTHS 
96.02 
 Worked vegetable or mineral carving 
material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural 
resins or of modelling pastes, and other 
moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading No. 35.03) and articles of unhardened gelatin. As specified for split headings  
 
 
ex96.02(a) - Worked vegetable or mineral carving 
materials  CTH 
ex96.02(b) - Articles of vegetable or mineral carving 
materials  CTHS 
96.03 Brooms, brushes (including brushes 
constituting parts of machines, 
appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; 
squeegees (other than roller squeegees). CTH  
96.04 Hand sieves and hand riddles. CTH  
96.05 
 Travel sets for personal toilet, sewing 
or shoe or clothes cleaning. CTH, except when  resulting only 
from putting up in sets 
96.06 Buttons, press-fasteners, snap-fasteners 
and press-studs, button moulds and 
other parts of these articles; button blanks. CTH   G/RO/W/111/Rev.4 
 Page 313 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
96.07 Slide fasteners and parts thereof. As specified for subheadings  
 - Slide fasteners :  
9607.11 
 
9607.19 - Fitted with chain scoops of base metal 
-  Other CTSH, provided at least one part is 
originated in the country of 
assembly 
9607.20 - Parts CTH 
96.08 Ball point pens; felt tipped and other 
porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; 
propelling or sliding pencils; pen-
holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 96.09. As specified for subheadings  
9608.10 -Ball point pens CTSH pr ovided at least one part is 
originated in the country of 
assembly 
9608.20 -Felt tipped and other porous-tipped pens 
and markers As specified for subheading 
9608.10 
  - Fountain pens, stylograph pens and 
other pens : As specified for subheading 
9608.10  
9608.31 --   Indian ink drawing pens As specified for subheading 
9608.10  
9608.39 --   Other As specified for subheading 
9608.10  
9608.40 - Propelling or sliding pencils As specified for subheading 
9608.10  
9608.50 - Sets of articles from two or more of the 
foregoing subheadings CTH 
9608.60 - Refills for ball point pens, comprising 
the ball point and ink-reservoir As specified for subheading 
9608.10  
  - Other  
9608.91 --   Pen nibs and nib points CTH 
9608.99 --   Other CTH 
96.09 Pencils (other than pencils of heading 
No. 96.08), crayons, pencil leads, 
pastels, drawing charcoals, writing or 
drawing chalks and tailors' chalks. As specified for subheadings  
9609.10 - Pencils and crayons, with leads encased 
in a rigid sheath CTSH, except from wood or plastic 
form prepared for assembly 
9609.20 - Pencil leads, black or coloured CTH 
9609.90 - Other CTH 
96.10 
 Slates and boards, with writing or 
drawing surfaces, whether or not 
framed. CTH  G/RO/W/111/Rev.4 
Page 314  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
96.11 
 Date, sealing or numbering stamps, 
and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-
operated composing sticks and hand 
printing sets incorporating such composing sticks. CTH  
96.12 Typewriter or similar ribbons, inked or 
otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. CTH 
96.13 Cigarette lighters and other lighters, 
whether or not mechanical or 
electrical, and parts thereof other than flints and wicks. As specified for subheadings  
9613.10 Pocket lighters, gas fuelled, non-ref illable CTSH, provided at least one part is 
originated in the country of assembly 
9613.20 - Pocket lighters, gas fuelled, refillable As specified for subheading 
9613.10  
9613.30 - Table lighters As specified for subheading 
9613.10  
9613.80 - Other lighters As specified for subheading 
9613.10  
9613.90 - Parts CTH  
96.14 Smoking pipes (including pipe bowls) 
and cigar or cigarette holders, and parts thereof. As specified for subheadings  
9614.20 - Pipes and pipe bowls As specified for split subheadings  
ex9614.20(a) Roughly shaped blocks of wood or root, 
for the manufacture of pipes and pipe 
bowls   CTH 
ex9614.20(b) Pipes and pipe bowls  CTSHS  
9614.90 - Other CTH 
96.15 Combs, hair-slides and the like; 
hairpins, curling pins, curling grips, 
hair-curlers and the like, other than those of heading No. 85.16, and parts thereof. CTH 
96.16 Scent sprays and similar toilet sprays, 
and mounts and heads therefor; 
powder-puffs and pads for the 
application of cosmetics or toilet preparations. CTH  G/RO/W/111/Rev.4 
 Page 315 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
96.17 
 Vacuum flasks and other vacuum 
vessels, complete with cases; parts thereof other than glass inners. As specified for split headings  
ex96.17(a) Vacuum flasks a nd other vacuum vessels, 
complete with cases  CTHS  
ex96.17(b) Parts thereof other than glass inners  CTH 
96.18 Tailors' dummies and other lay figures; 
automata and other animated displays 
used for shop window dressing. CTH 
 
 G/RO/W/111/Rev.4 
Page 316  
 
  CHAPTER 97
 
 
Residual Rule for Headings 97.01, 97.02, 97.03 
  Nationality of the artist or, if it is unknown, according to the country where the work of art 
was discovered. 
 
[Criterion to apply Appendix 2, Rule 1(g)] 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 1(g) for this Chapter is value. 
 
 
HS Code 
number Description of goods Primary rules 
(1) (2) (3) 
Chapter 97  Works of art, collectors' pieces and 
antiques   
97.01  Paintings, drawings and pastels, 
executed entirely by hand, other than 
drawings of heading n0 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques  As specified for subheadings  
9701.10 - Paintings, drawings and pastels [CTSH]  
9701.90 - Other [CTH]  
97.02  
 Original engravings, prints and 
lithographs.  [CTH]  
97.03  
 Original sculptures and statuary, in 
any material.  [CTH] 
97.04 Postage or revenue stamps, stamp-
postmarks, first-day covers, postal stationery (stamped paper), and the like, used, or if unused not of current 
or new issue in the country to which 
they are destined.  As specified for split headings  
 
ex97.04(a) Collections  [Country of nationality of the 
proprietor of the collection.] 
ex97.04(b) Other   CTH 
97.05  
 Collections and collectors' pieces of 
zoological, botanical, mineralogical, anatomical, historical, archaeological, 
palaeontological, ethnographic or 
numismatic interest.  As specified for split headings 
ex97.05(a) Collectors' pieces of zoological, 
botanical, mineralogical, anatomical, 
historical, archaeological, 
palaeontological, ethnographic or 
numismatic interest   [Country where the piece was 
discovered.]  G/RO/W/111/Rev.4 
 Page 317 
 
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) 
ex 9705(b) Collections   [Country of nationality of the 
proprietor of the collection. ] 
97.06  
 Antiques of an age exceeding one 
hundred years. [The origin shall be the country 
where the piece of this heading was produced/created;  if the country in which the piece of this heading was 
produced/created, is unknown, 
CTH.] 
 
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