WORLD TRADE  
ORGANIZATION  G/RO/W/111/Rev.6 
11 November 2010 
 (10-6020) 
Committee on Rules of Origin  
  
 
DRAFT 
 
CONSOLIDATED TEXT OF NON-PREFERENTIAL RULES OF ORIGIN 
 
Harmonization Work Programme
 
 
Note by the Secretariat1 
 
Revision  
 
 
1. This document reflects the outcome of the work done under the Harmonization Work 
Programme pursuant to Article 9 of the Agreemen t on Rules of Origin, compiling product-specific 
rules of origin adopted by the Committee on Rules of Origin (the CRO) to date.  Product-specific 
rules of origin in square brackets have not ye t been adopted by the Committee, but reflect the 
proposals by the Chairperson of the Committee.  Gene ral Rules, definition 2 of Appendix 1, and rules 
of Appendix 2 as well as product-specific rules of or igin of Chs. 84-90 have not yet been endorsed by 
the Committee. 
2. The attached document is the latest update of th e consolidated text, and reflects discussions in 
the meeting of the CRO in October 2010. 
                                                      
1 This document has been prepared under the Secret ariat's own responsibility and is without prejudice 
to the positions of Members and to their ri ghts and obligations under  the WTO Agreement. G/RO/W/111/Rev.6 
Page 2  
 
  HARMONIZED RULES OF ORIGIN 
  
Results of the Work Programme
 
  
Decision of [date of decision] 
  
  
[The Ministerial Conference/General Council, 
  
Having regard to  paragraph 1 of Article IX of the Marrakesh Agreement Establishing the 
World Trade Organization (the "WTO Agreement"), and paragraph 4 of Artic le 9 of the Agreement 
on Rules of Origin; 
  
Desiring  to harmonize rules of origin used in non-preferential commercial policy instruments 
and to provide more certainty in the conduct of world trade; 
  
Recognizing  that the Agreement on Rules of Origin  does not prejudice Members' rights and 
obligations under the provisions of Annex es 1B and 1C of the WTO Agreement;  
  
Recognizing  that rules of origin do not prejudice Memb ers' rights and obligations in respect of 
the application of domestic requirements for food labelling or for sanitary and phytosanitary 
measures. 
  
Noting with satisfaction the results of the harmonization work programme undertaken 
pursuant to Part IV of the Agreement on Rules of Origin as set out in the annex to this Decision; 
  
Recognizing the special needs of developing country Me mbers in respect of flexibility in the 
domestic implementation of  laws and regulations; 
  
Having considered  the arrangements concerning the settlement of disputes relating to customs 
classification; 
  
Decides  as follows: 
  
1. The results of the harmonization work programme, as set out in the annex to this decision entitled 
"Annex III", are established in an annex as an integr al part of the Agreement on Rules of Origin. 
  
2. Annex III will enter into force on 1 January [...]. 
  
3. The Committee on Rules of Origin may, on request , delay the application of Annex III in a least-
developed country Member for a period not exceeding [three] years from the date of its entry into force specified in paragraph 2. 
  
4. [Not later than the end of [...], the Committee on Rules of Origin shall review the operation of this 
Annex and, as appropriate, propo se amendments to its text.]]  G/RO/W/111/Rev.6 
 Page 3 
 
 
  ANNEX 
  
ANNEX III 
   
HARMONIZED NON-PREFERENTIAL RULES OF ORIGIN  
  
  
DEFINITIONS  
  
 References to "manufacturing", "producing" or "processing" goods include any kind of 
working, assembly or processing operation. 
   Methods of obtaining goods include  manufacturing, producing, processing , raising, growing, 
breeding, mining, extracting, harvesting, fishi ng, trapping, gathering, collecting, hunting and 
capturing. 
  
 "Material" includes ingredients, parts, co mponents, subassemblies and goods that were 
physically incorporated into a nother good or were subject to a process in the production of another 
good.    "Originating material" means a material who se country of origin, as determined under these 
rules, is the same country as the country in which the material is used in production. 
   "Non-originating material" means a material whose country of origin, as determined under 
these rules, is not the same country as the country in  which that material is used in production. 
  
"Customs Valuation Agreement" means the Ag reement on Implementation of Article VII of 
the General Agreement on Tariffs and Trade 1994. 
 
 G/RO/W/111/Rev.6 
Page 4  
 
  GENERAL RULES  
 
General Rule 1:  HARMONIZED SYSTEM
 
 
 References to headings and subheadings are references as they appear in the Harmonized 
Commodity Description and Coding System (hereinafter referred to as “Harmonized System” or “HS”) as amended and in force on [-- -- ----].  Classification of goods within headings and 
subheadings of the Harmonized System is governed by  the General Interpretative Rules and any 
relative Section, Chapter and Subheading Notes to that System.  Classification of goods within any 
additional subdivisions created for purposes of the rules of origin  shall also be governed by the 
General Interpretative Rules and any relative S ection, Chapter and Subheading Notes to the 
Harmonized System, unless the rules of this Annex otherwise require.  
General Rule 2:  DETERMINATION OF ORIGIN
 
 
 The country of origin of a good shall be dete rmined in accordance w ith these General Rules 
and in accordance with the provisions of Appe ndix 1 and Appendix 2, applied in sequence. 
 
General Rule 3:  NEUTRAL ELEMENTS  
 
 In order to determine whether a good originates in  a country, the origin of the power and fuel, 
plant and equipment, including safety equipment, or  machines and tools used to obtain a good or the 
materials used in its manufacture which do not remain  in the good or form part of the good shall not 
be taken into account. 
 
General Rule 4:  PACKING AND PACKAGING MATERIALS AND CONTAINERS   
 
 Unless the provisions of Appendix 1 or Appendix 2 otherwise require, the origin of packing 
and packaging materials and containers presented with the goods therein shall be disregarded in 
determining the origin of the goods in accordance wi th the appropriate rules set forth in Appendix 1 
and the tariff classification change rules or spec ific process rules provided in Appendix 2, provided 
such packing and packaging materials and contai ners are classified with the goods under the 
Harmonized System.  The packing and packaging ma terials and containers which are not classified 
with their contents are separate goods, thus their or igin shall be determined  in accordance with the 
appropriate rules set forth in  Appendix 1 and Appendix 2. 
 
General Rule 5:  ACCESSORIES AND SPARE PARTS AND TOOLS  
 
 Accessories, spare parts, tools and instructiona l or other informational material classified and 
presented with a good shall be disregarded in dete rmining the origin of that good under General 
Rule 2, provided they are normally sold therewith and correspond, in kind and number, to the normal equipment thereof.  General Rule 6:  MINIMAL OPERATIONS AND PROCESSES
 
 
 [Without prejudice to the application of the primary rules based on ad valorem  percentages 
and/or manufacturing or processing operations,]  [O ]perations or processes undertaken, by themselves 
or in combination with each other for the purposes listed below, are considered to be minimal and 
shall not be taken into account in determining [w hether a good has been wholly obtained in one 
country][the origin of a good]: 
 
(i) ensuring preservation of goods in  good condition for the purposes of transport or storage; 
(ii) facilitating shipment or transportation; 
(iii) packaging or presenting goods for sale.  G/RO/W/111/Rev.6 
 Page 5 
 
 
  APPENDIX 1 - Wholly Obtained Goods  
 
Rule 1: Scope of Application  
 
This Appendix sets forth the definitions of the goods  that are to be considered as being wholly 
obtained in one country. 
  
Definitions
 Notes  
1. The following goods are to be 
considered as being wholly obtained 
in one country:   
(a) Live animals born and raised in that 
country; In definitions 1 (a), (b), and (c) the term "animals" 
covers all animal life, including mammals, birds, 
fish, crustaceans, molluscs, reptiles, bacteria and 
viruses. 
(b) Animals obtained by hunting, trapping, 
fishing, gathering or capturing in that country; Definition 1 (b) covers animals obtained in the 
wild, whether live or dead, whether or not born and raised in that country.  
(c) Products obtained from live animals in 
that country;  Definition 1 (c) covers products obtained from 
live animals without further processing, including milk, eggs, natural honey,  hair, wool, semen and 
dung.    
(d) Plants and plant products harvested, 
picked or gathered in that country; Definition 1 (d) covers all plant life, including 
fruit, flowers, vegetables, trees, seaweed, fungi 
and live plants grown in that country.  
(e) Minerals and other naturally occurring 
substances, not included in definitions 
(a)-(d), extracted or taken in that country; Definition 1 (e) covers cr ude minerals and other 
naturally occurring substances, including rock or 
solar salt, crude mineral sulphur occurring in free state, natural sands, clays, stones, metallic ores, crude oil, natural gas, b ituminous minerals, natural 
earths, ordinary natural waters, natural mineral waters, natural snow and ice. 
(f) Scrap and waste derived from 
manufacturing or processing operations 
or from consumption in that country and fit only for disposal or for the recovery of raw materials;  Definition 1(f) covers all scrap and waste, 
including scrap and waste resulting from 
manufacturing or processing operations or consumption in the same country, scrap machinery, discarded packaging and household rubbish and all products that can no longer perform the purpose for which they were 
produced, and are fit only for discarding or for the 
recovery of raw materials.  Such manufacturing or processing operations include all types of processing, not only industrial or chemical but also mining, agricultural, construction, refining, 
incineration and sewage treatment operations. G/RO/W/111/Rev.6 
Page 6  
 
  Definitions
 Notes  
(g) Articles collected in that country which 
can no longer perform their original 
purpose there nor are capable of being restored or repaired and which are fit only for disposal or for the recovery of parts or raw materials;  
(h) Parts or raw materials recovered in that 
country from articles which can no longer perform their original purpose 
nor are capable of being restored or 
repaired;  
(i) Goods obtained or produced in that 
country solely from products referred to 
in (a) through to(h) above.  
 
  G/RO/W/111/Rev.6 
 Page 7 
 
 
   
 Definitions  Notes  
2. [(a)  Products of sea-fishing and other 
products taken from the sea outside a country are considered to be wholly obtained in the country whose flag the 
vessel that carries out those operations is 
entitled to fly.   
 (b)  Goods obtained or produced on 
board a factory ship outside a country are considered to be wholly obtained in the country whose flag the ship that carries out those operations is entitled to 
fly, provided that these goods are 
manufactured from products referred to in subparagraph (a) originating in the same country.   
 (c)  Products taken from the sea bed or 
subsoil beneath the sea bed outside a 
country, are considered to be wholly obtained in the country that has the rights to exploit that sea bed or subsoil in accordance with the provisions of the 
UN Convention on the Law of the Sea.
2] 
  
 
                                                      
2 It is understood that this Definition is without prejudice to Members' rights and obligations who are 
not States Parties to the United Nations Convention on the Law of the Sea. G/RO/W/111/Rev.6 
Page 8  
 
  APPENDIX 2 - Product Specific Rules of Origin 
 
 This Appendix sets forth rules for determini ng the country of origin of a good when the good 
is not considered to be wholly obt ained in accordance with Appendix 1. 
  Rule 1:  Determination of Origin 
 
 This Rule shall be applied in sequence, taking into account Rule 2 where applicable: 
 (a) The country of origin of a good is the country  in which the good is produced exclusively from 
 originating materials; 
  Primary Rules
 
 (b) When a primary rule by its own terms identifies the country of origin of a good, that country 
 is the country of origin of the good;  
 (c) The country of origin of a good is the last country of production, provided a primary rule 
 prescribed for the good in this Appendi x has been satisfied in that country; 
 Residual Rules
 
 
(d) When a good is produced by further processing of  a material which is classified in the same 
 subdivision3 as the good, the country of origin of the good shall be the single country in 
 which the material originated;  (e) When a good is produced by further processing a material that does not satisfy the primary 
 rule for the good, the country of origin of the good shall be the single country in which the 
 material originated.  For the purposes of this rule, account shall be taken of both originating 
 and non-originating material;  (f) The country of origin of a good is the country where a residual rule at the chapter level is 
 satisfied; 
 
(g) The country of origin of a good shall be the c ountry of origin of material or materials 
 incorporated in the good by further processing, pr ovided the origin of material or materials is 
 a single country;  
(h) When a good is produced from materials of more than one country, the country of origin of 
 the good shall be the country in which the ma jor portion of those materials originated, as 
 determined by the criterion specified in  the Chapter where the good is classified;  
 
(i) Where the criterion for the application of Rule 1 (h) above specified in a Chapter is weight or 
 volume, and that criterion does not allow for or igin to be determined, the criterion of value 
 shall be used; where the criterion for the app lication of Rule 1 (h) above specified in a 
 Chapter is value, and that criterion does not allo w for origin to be determined, the criterion of 
 weight or volume, as appropriate, shall be used.  
  
                                                     
 
3 The term "subdivision" relates to the lowest level of classification of the good, i.e. heading, 
subheading, split heading or split subheading, at which a primary rule is specified in this Appendix.  G/RO/W/111/Rev.6 
 Page 9 
 
 
   Rule 2:  Application 
 
(a) The rules provided in this Appendix are to be applied to goods based upon their classification 
 in the HS as referred to in General Rule 1 of this Annex and any additional subdivisions 
 created for the purposes of this Appendix; 
 
(b) Reference to a change in tariff classifica tion in primary rules shall apply only to non-
originating materials;   
 (c) Reference to materials in the residual rules shall apply to originating and non-originating 
materials; 
 (d) When the primary rule requires a change in  tariff classification, the following changes in 
 classification shall not be considered in determining the origin of the good;  
 (i) changes which result from disassembly, 
  (ii) changes which result from packaging, repackaging, or putting up for retail sale, 
  (iii) changes which result solely from applica tion of General Rule of  Interpretation2(a) of 
the HS with respect to collections of parts that are presented as unassembled or 
disassembled articles. 
 
However, such changes shall not preclude conferri ng origin on a good if origin is conferred as 
 a result of other operations. 
 
(e) Intermediate materials  
 Materials which have acquired or iginating status in a country are considered to be originating 
materials of that country for the purpose of de termining the origin of a good incorporating 
such materials, or of a good made from such materials by further working or processing in 
that country; 
 (f)   Interchangeable goods and materials  
 When it is not commercially practical to keep separate stocks of interchangeable materials or 
goods originating in different countries, the country of origin of commingled materials or 
goods that are interchangeable may be allocated  on the basis of an inventory management 
method recognized in the country in which the materials or goods were commingled; 
 (g)   De Minimis 
 For the purposes of the application of primar y rules based on tariff classification change, non-
originating materials that do not satisfy the prim ary rule shall, unless otherwise specified in a 
certain Chapter, be disregarded, provided that  the totality of such materials does not exceed 
10% of the value of the good. 
  
 G/RO/W/111/Rev.6 
Page 10  
 
  TERMINOLOGY GUIDE 
 
 
I. Rules presented at heading level : 
 
(a) If the rule is for the whole heading
: 
 CTH  - change to this heading from any other heading 
 CTSH  - change to one of the subheadings of th is heading from any other subheading or from 
any other heading 
 (b) If the rule is for a split heading
: 
 CTHS  - change to this split heading from any ot her split of this heading or from any other 
 heading 
 CTH  - change to this split head ing from any other heading   
(N.B.  change from any other split of this heading is excluded.)  II. Rules presented at subheading level : 
 
(a) If the rule is for the whole subheading
: 
 CTSH  - change to this subheading from any other subheading or from any other heading 
 
CTH  - change to this subheading from any other heading   
(N.B.  change from any other subheading of this heading is excluded.)  (b) If the rule is for a split subheading
: 
 CTSHS - change to this split subheading from any other split of this subheading or from any 
other subheading or heading 
 CTSH  - change to this split subheading from any ot her subheading or heading  (N.B.  change 
from any other split of this subheading is excluded) 
 
CTH  - change to this split subheading from any other heading   
(N.B.  change from any other split of this subheadin g or from any other subheading of this heading is 
excluded.)  
III. Rules presented at heading or subheading level 
 
CC - change to this chapter from any other chapter 
 
  G/RO/W/111/Rev.6 
 Page 11 
 
 
  CHAPTER 1 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 1 Live animals.  
01.01 Live horses, asses, mules and 
hinnies. As specified for subheading 
 
0101.11 - Horses:  
--  Pure-bred breeding animals   
[The origin shall be the country where the 
animal was born.] 
0101.19 - Other  [The origin shall be the country where the 
animal was fattened for at least 6 months;  
otherwise the country where the animal was born.] 
0101.20 - Assess, mules and hinnies  As specified for subheaidng 0101.19 
01.02 Live bovine animals. As specified for subheading 
0102.10 - Pure-bred breeding animals  [The origin shall be the country where the 
animal was born.] 
0102.90 - Other  [The origin of the bovine animals of a weight 
of 300 kg. or more shall be the country where the animal was fattened for at least 8 months to come from a weight of less than 300 kg. to 
a weight of 300 kg. or more; otherwise the 
origin shall be the country where the animal was born.] 
01.03 Live swine. As specified for subheadings 
0103.10 - Pure-bred breeding animals  [The origin shall be the country where the 
animal was born.] 
 - Other:   
0103.91 --  Weighing less than 50 kg.  [The origin shall be the country where the 
animal was born.] 
0103.92 --  Weighing 50 kg. or more  [The origin shall be the country where the 
animal was fattened for at least 4 months to come from a weight of less than 50 kg. to a 
weight of 50 kg. or more; otherwise the 
country where the animal was born.] 
01.04 Live sheep and goats. [The origin shall be the country where the 
animal was fattened for at least 4 months; otherwise the country where the animal was 
born.] 
01.05 Live poultry, that is to say, fowls 
of the species Gallus domesticus , 
ducks, geese, turkeys and guinea fowls. [The origin of the goods of this heading of a 
weight of 185g. or more shall be the country 
where the animal was fattened for at least 2 months to come from a weight of less than 185g. to a weight of 185g. or more;  otherwise the country where the animal was born.] G/RO/W/111/Rev.6 
Page 12  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
01.06 Other live animals As specified for split headings 
ex01.06(a) - Camel  [The origin shall be the country where the 
animal was fattened for at least 6 months;  
otherwise the country where the animal was born and raised.] 
ex01.06(b) - Other  [The origin shall be the country where the 
animal was born.]  G/RO/W/111/Rev.6 
 Page 13 
 
 
  CHAPTER 2 
 Chapter residual rule ap plicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 2 Meat and edible meat  offal.  
02.01 Meat of bovine animals, fresh or 
chilled. [CC] 
02.02 Meat of bovine animals, frozen [CC] 
02.03 Meat of swine, fresh, chilled or 
frozen. [CC] 
02.04 Meat of sheep or goats, fresh, 
chilled or frozen. [CC] 
02.05 
 Meat of horses, asses, mules or 
hinnies, fresh, chilled or frozen. [CC] 
02.06 Edible offal of bovine animals, 
swine, sheep, goats, horses, asses, 
mules or hinnies, fresh, chilled or 
frozen. [CC]  
02.07 Meat and edible offal, of the 
poultry of heading No. 01.05, 
fresh, chilled or frozen. [CC] 
02.08 Other meat and edible meat offal, 
fresh, chilled or frozen. CC 
02.09 
 Pig fat, free of lean meat, and 
poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, 
dried or smoked. As specified for split headings 
ex02.09(a) - Dried  [CTHS] 
ex02.09(b) - Other  [CC] 
02.10 Meat and edible meat offal, 
salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. As specified for split headings  G/RO/W/111/Rev.6 
Page 14  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex02.10(a) - Meat and edible meat offal, dried  [CTHS] 
ex02.10(b) - Edible flours of meat or meat 
offal  CTHS except from split heading ex02.10(c) 
ex02.10(c) - Edible meals of meat or meat 
offal  CTHS except from split heading ex0210(b) 
ex02.10(d) - Other [CC] 
  G/RO/W/111/Rev.6 
 Page 15 
 
 
  CHAPTER 3  
 Definitions  
 
[SALTED/SALT FISH are fish which have been treated  by either brining, dry-salting, pickle-curing 
or a combination of these treatments increasing the amount of salt in the fish beyond the limits 
ordinarily found in the fresh fish. 
HEAVY SALTED FISH are salted fish or dried salted fish which have been fully saturated with salt 
and which may be offered for cons umption without further processing.] 
 
Chapter residual rule applicable to mixtures 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 3 Fish and crustaceans, molluscs 
and other aquatic invertebrates.  
03.01  Live fish.  The origin shall be the country where the fish 
of this heading has been captured;  or if 
farmed, the country where  the fish has been raised from egg or fry (including fingerling). 
03.02 Fish, fresh or chilled, excluding 
fish fillets and other fish meat of heading No. 03.04. The origin shall be the country where the fish 
of this heading has been captured;  or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling). 
03.03 Fish, frozen, excluding fish fillets 
and other fish meat of heading 
No. 03.04. The origin shall be the country where the fish 
of this heading has been captured;  or if 
farmed, the country where the fish has been raised from egg or fry (including fingerling). 
03.04 Fish fillets and other fish meat 
(whether or not minced), fresh, chilled or frozen. As specified for split headings 
ex03.04(a) - Fish surimi  [CTHS] 
ex03.04(b) - Other  [The origin shall be the country where the fish 
has been captured; or if farmed, the country where the fish has been raised from egg or fry (including fingerling).] G/RO/W/111/Rev.6 
Page 16  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
03.05 Fish, dried, salted or in brine; 
smoked fish, whether or not cooked before or during the smoking process; flours, meals 
and pellets of fish, fit for human 
consumption. As specified for split headings   
ex03.05(a) - Fish, dried  [CTHS] 
ex03.05(b) - Smoked  [CTHS] 
ex03.05(c) - Flours  CTHS except from split heading ex 03.05(d) 
ex03.05(d) - Meals and pellets  CTHS except from split heading ex 03.05(c) 
ex03.05(e) - Heavy salted  [CTHS] 
ex03.05(f) - Other  [The origin shall be the country where the fish 
has been captured;  or if farmed, the country where the fish has been raised from egg or fry (including fingerling).] 
03.06 Crustaceans, whether in shell or 
not, live, fresh, chilled, frozen, 
dried, salted or in brine; 
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, 
meals and pellets of crustaceans, 
fit for human consumption. As specified for split headings 
ex03.06(a) - Crustaceans, dried  [CTHS] 
ex03.06(b) - Flours  CTHS except from split heading ex03.06(c) 
ex03.06(c) - Meals and pellets  CTHS except from split heading ex 03.06(b) 
ex03.06(d) - Other  [The origin shall be the country where the 
crustaceans have been captured or gathered.] 
03.07 Molluscs, whether in shell or not, 
live, fresh, chilled, frozen, dried, 
salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, 
fresh, chilled, frozen, dried, salted 
or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption. As specified for split headings 
ex03.07(a) - Dried  [CTHS] 
ex03.07(b) - Flours  CTHS except from split heading ex03.07(c) 
ex03.07(c) - Meals and pellets  CTHS except from split heading ex03.07(b) 
ex03.07(d) - Other  
 [The origin shall be the country where the 
animals have been captured or gathered.] 
  G/RO/W/111/Rev.6 
 Page 17 
 
 
  CHAPTER 4 
 Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture;  however, the origin of a mixture 
of products from headings 04.01 to 04.04 shall be th e country of origin of the materials that account 
for more than 50% by weight of dry matter of the mixt ure.  The weight of materials of the same origin 
shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 4 Dairy produce; birds' eggs; 
natural honey; edible products of 
animal origin, not elsewhere specified or included.  
 
04.01 Milk and cream, not concentrated 
nor containing added sugar or other sweetening matter. The origin shall be the country where the milk 
of this heading is obtained in its natural or unprocessed state. 
04.02 Milk and cream, concentrated or 
containing added sugar or other 
sweetening matter. [The origin shall be the country where the milk 
of this heading is obtained in its natural or 
unprocessed state.] 
04.03 Buttermilk, curdled milk and 
cream, yogurt, kephir and other 
fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter 
or flavoured or containing added 
fruit, nuts or cocoa. As specified for split headings  
ex04.03(a) - Buttermilk  CTH 
ex04.03(b) - Other  [CTH] 
04.04 Whey, whether or not 
concentrated or containing added 
sugar or other sweetening matter; 
products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere 
specified or included. As specified for subheadings  G/RO/W/111/Rev.6 
Page 18  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
0404.10 - Whey  and  modified  whey, 
whether or not concentrated or 
containing added sugar or other 
sweetening matter CTH 
0404.90 - Other  [CTH] 
04.05 Butter and other fats and oils 
derived from milk; dairy spreads. CTH 
04.06 Cheese and curd. As specified for split headings  
ex0406(a) - Processed cheese, not grated or 
powdered  [CTH] 
ex0406(b) - Other  CTH 
04.07 Birds' eggs, in  shell, fresh, 
preserved or cooked. The origin shall be the country where the eggs 
of this heading are obtai ned in its natural or 
unprocessed state. 
04.08 Birds' eggs, not in shell, and egg 
yolks, fresh, dried, cooked by 
steaming or by boiling in water, 
moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. As specified for split headings  
ex04.08(a) - Birds' eggs, not in shell, dried, 
and egg yolks, dried  [CTHS] 
ex04.08(b) - Other  The origin shall be the country where the eggs 
of this split heading are obtained from the 
animals.  
04.09 Natural honey. The origin shall be the country where the 
honey of this heading is obtained in its natural or unprocessed state. 
04.10 Edible products of animal origin, 
not elsewhere specified or 
included. The origin shall be th e country where the good 
of this heading is obtained from the animal. 
  G/RO/W/111/Rev.6 
 Page 19 
 
 
  CHAPTER 5  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 5  Products of animal origin,  not 
elsewhere specified or included.  CC 
05.01  Human hair, unworked, whether 
or not washed or scoured; waste 
of human hair.  CC 
05.02  Pigs', hogs' or boars' bristles and 
hair; badger hair and other brush making hair; waste of such bristles or hair.  CC 
05.03  Horsehair and horsehair waste, 
whether or not put up as a layer 
with or without supporting 
material.  CC 
05.04  Guts, bladders and stomachs of 
animals (other than fish), whole 
and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.  CC 
05.05  Skins and other parts of birds, 
with their feathers or down, 
feathers and parts of feathers 
(whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; 
powder and waste of feathers or 
parts of feathers.  CC G/RO/W/111/Rev.6 
Page 20  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
05.06  Bones and horn-cores, unworked, 
defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste 
of these products.  CC 
05.07  Ivory, tortoise-s hell, whalebone 
and whalebone hair, horns, 
antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.  CC 
05.08  Coral and similar materials, 
unworked or simply prepared but 
not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and 
waste thereof.  CC 
05.09  Natural sponges of animal origin.  CC 
05.10  Ambergris, castoreum, civet and 
musk; cantharides; bile, whether 
or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.  CC 
05.11  Animal products not elsewhere 
specified or included; dead 
animals of Chapter 1 or 3, unfit 
for human consumption.  CC 
  G/RO/W/111/Rev.6 
 Page 21 
 
 
  CHAPTER 6  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 6 Live trees and other plants; 
bulbs, roots and the like; cut 
flowers and ornamental foliage.  
 
 
06.01  Bulbs, tubers, tuberous roots, 
corms, crowns and rhizomes, dormant, in growth or in flower; 
chicory plants and roots other 
than roots of heading No. 12.12.  As specified for subheadings  
0601.10 - Bulbs, tubers, tuberous roots, 
corms, crowns and rhizomes, dormant The origin shall be th e country where the goods 
of this subheading are obt ained in their natural 
or unprocessed state. 
0601.20 - Bulbs, tubers, tuberous roots, 
corms, crowns and rhizomes, in growth or in flower; chicory plants and roots CTSH 
06.02  Other live plants (including their 
roots), cuttings and slips; mushroom spawn  As specified for subheadings 
0602.10 - Unrooted cuttings and slips The origin shall be the country where the goods 
of this subheading are obt ained in their natural 
or unprocessed state. 
0602.20 - Trees, shrubs and bushes, grafted 
or not, of kinds which bear edible 
fruit or nuts. CTSH 
0602.30 - Rhododendrons and azaleas, 
grafted or not. CTSH 
0602.40 - Roses, grafted or not CTSH 
0602.90 - Other CTSH G/RO/W/111/Rev.6 
Page 22  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
06.03  Cut flowers and flower buds of a 
kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, 
impregnated or otherwise 
prepared.  As specified for split headings 
ex06.03(a) - Wreaths, flower baskets, 
buttonholes and the like  CTHS 
ex06.03(b) - Other  The origin shall be the country where the plants 
grew.  
06.04  Foliage, branches and other parts 
of plants, without flowers or 
flower buds, and grasses, mosses 
and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise 
prepared.  As specified for split headings  
ex06.04(a) - Wreaths, flower baskets, 
buttonholes and the like  CTHS 
ex06.04(b) - Other  The origin shall be the country the plants grew.  
  G/RO/W/111/Rev.6 
 Page 23 
 
 
  CHAPTER 7  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 7  Edible vegetables and certain 
roots and tubers.  
07.01  Potatoes, fresh or chilled.  The origin shall be th e country where the goods 
of this heading are obtai ned in their natural or 
unprocessed state. 
07.02 Tomatoes, fresh or chilled.  The origin shall be th e country where the goods 
of this heading are obtai ned in their natural or 
unprocessed state. 
07.03 Onions, shallots, garlic, leeks and 
other alliaceous vegetables, fresh or chilled.  The origin shall be th e country where the goods 
of this heading are obtai ned in their natural or 
unprocessed state.  
07.04 Cabbages, cauliflowers, kohlrabi, 
kale and similar edible brassicas, 
fresh or chilled.  The origin shall be th e country where the goods 
of this heading are obtai ned in their natural or 
unprocessed state. 
07.05  Lettuce (Lactuca sativa)  and 
chicory (Cichorium spp.) , fresh or 
chilled.  The origin shall be th e country where the goods 
of this heading are obtai ned in their natural or 
unprocessed state.. 
07.06  Carrots, turnips, salad beetroot, 
salsify, celeriac, radishes and similar edible roots, fresh or chilled.  The origin shall be th e country where the goods 
of this heading are obtai ned in their natural or 
unprocessed state. 
07.07 Cucumbers and gherkins, fresh 
or chilled.  The origin shall be th e country where the goods 
of this heading are obtai ned in their natural or 
unprocessed state. 
07.08 Leguminous vegetables, shelled 
or unshelled, fresh or chilled.  The origin shall be th e country where the goods 
of this heading are obtai ned in their natural or 
unprocessed state. 
07.09 Other vegetables, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or 
unprocessed state. G/RO/W/111/Rev.6 
Page 24  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
07.10 Vegetables (uncooked or cooked 
by steaming or boiling in water), frozen.  The origin shall be the country where the 
vegetables of this heading grew.  
07.11  Vegetables provisionally 
preserved (for example, by sulphur dioxide gas, in brine, in 
sulphur water or in other 
preservative solutions), but unsuitable in that state for immediate consumption.  The origin shall be the country where the 
vegetables of this heading grew. 
 
07.12  Dried vegetables, whole, cut, 
sliced, broken or in powder, but not further prepared.  As specified for split headings 
ex07.12(a) - In powdered form  CTH 
ex07.12(b) - Freeze-dried vegetables  [CTH] 
ex07.12(c) - Other  The origin shall be the country where 
vegetables of this split heading grew. 
07.13  Dried leguminous vegetables, 
shelled, whether or not skinned or split.  The origin shall be the country where the 
vegetables of this heading grew. 
07.14  Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.  CTH except from heading 11.06. 
  G/RO/W/111/Rev.6 
 Page 25 
 
 
  CHAPTER 8  
 Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 8  Edible fruit and nuts; peel of 
citrus fruit or melons.  
08.01  Coconuts, Brazil nuts and cashew 
nuts, fresh or dried, whether or 
not shelled or peeled.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.02  Other nuts, fresh or dried, 
whether or not shelled or peeled.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.03  Bananas, including plantains, 
fresh or dried.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.04 Dates, figs, pineapples, avocados, 
guavas, mangoes and mangosteens, fresh or dried. The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.05  Citrus fruit, fresh or dried.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.06  Grapes, fresh or dried.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.07  Melons (including watermelons) 
and papaws (papayas), fresh.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.08  Apples, pears and quinces, fresh.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.09  Apricots, cherries, peaches 
(including nectarines), plums and 
sloes, fresh.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.10  Other fruit, fresh  The origin shall be the country where the goods 
of this heading were grown and harvested. G/RO/W/111/Rev.6 
Page 26  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
08.11  Fruit and nuts, uncooked or 
cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other 
sweetening matter.  The origin shall be the country where the fruit 
and nuts of this heading grew. 
08.12  Fruit and nuts, provisionally 
preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.  The origin shall be the country where the fruit 
and nuts of this heading grew. 
08.13  Fruit, dried, other than that of 
headings Nos. 08.01 to 08.06; 
mixtures of nuts or dried fruits of this Chapter.  The origin shall be the country where the fruit 
and nuts of this heading grew.  
08.14  Peel of citrus fruit or melons 
(including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative 
solutions.  The origin shall be the country where the citrus 
fruit or melons (including water melons) of this heading grew. 
  G/RO/W/111/Rev.6 
 Page 27 
 
 
  CHAPTER 9 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 9  Coffee, tea, maté and spices  
09.01  Coffee, whether or not roasted or 
decaffeinated; coffee husks and skins; coffee substitutes 
containing coffee in any 
proportion  Proposals as specified for subheadings  
 - Coffee, not roasted:  
0901.11 --   Not decaffeinated The orig in shall be the country where the 
plant of this subheading grew. 
0901.12 --   Decaffeinated [The origin shall be the country where the 
plant grew.] 
 - Coffee, roasted  
0901.21 --   Not decaffeinated As specified for split subheadings 
ex0901.21(a) --- Of the goods of subheading  
0901.11 obtained in a single 
country  [The origin shall be the country where the 
plant grew.] 
ex0901.21(b) --- Other  [CTSH] 
0901.22 --   Decaffeinated As specified for split subheadings 
ex0901.22(a) --- Of the goods of subheadings 
0901.11 obtained in a single 
country   [The origin shall be the country where the 
plant grew.]  
ex0901.22(b) --- Other  [CTSH] 
0901.90 - Other As specified for split subheadings  
ex0901.90(a) --  Coffee substitutes containing 
coffee in any proportion   [The origin shall be the country where all 
components of the goods of this split 
subheading are obtained in their natural or unprocessed state.] 
ex0901.90(b) --  Coffee husks and skins  The origin shall be the country where the 
plant grew. G/RO/W/111/Rev.6 
Page 28  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
09.02  Tea, whether or not flavoured  The origin shall be the country where the 
plant grew. 
09.03  Maté. The origin shall be the country where the 
plant grew. 
09.04  Pepper of the genus  Piper ; dried 
or crushed or ground  fruits of the 
genus  Capsicum  or of the genus  
Pimenta . [The origin shall be the country where the 
plant grew.]  
09.05 Vanilla  [The origin shall be the country where the 
plant grew.]  
09.06  Cinnamon and cinnamon-tree 
flowers  [The origin shall be the country where the 
plant grew.]  
09.07   Cloves (whole fruit, cloves and 
stems)  [The origin shall be the country where the 
plant grew.]  
09.08  Nutmeg, mace and cardamoms  [The origin shall be the country where the 
plant grew.] 
09.09  Seeds of anise, badian, fennel, 
coriander, cumin or caraway; 
juniper berries  [The origin shall be the country where the 
plant grew.]  
09.10  Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, 
curry and other spices  As specified for split headings 
ex09.10(a) - Curry  [CTHS] 
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the 
plant grew.] 
ex09.10(c) - Mixtures referred to in Note 1(b) 
to Chapter 9 of the HS  [CTHS] 
ex09.10(d) - Other  The origin shall be the country where the 
plant grew.  G/RO/W/111/Rev.6 
 Page 29 
 
 
  CHAPTER 10 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 10 Cereals  
10.01  Wheat and meslin  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
10.02  Rye The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
10.03  Barley  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
10.04  Oats  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
10.05  Maize (corn)  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
10.06  Rice  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
10.07  Grain sorghum  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
10.08  Buckwheat, millet and canary 
seed; other cereals  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
 G/RO/W/111/Rev.6 
Page 30  
 
  CHAPTER 11  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 11  Products of the milling industry; 
malt; starches; inulin; wheat 
gluten.   
11.01 Wheat or meslin flour. CC 
11.02 Cereal flours other than of wheat 
or meslin. CC 
11.03 Cereal groats, meal and pellets. CC 
11.04 Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground. CC 
11.05 Flour, meal, powder, flakes, 
granules and pellets of potatoes. CC 
11.06 Flour, meal and powder of the 
dried leguminous vegetables of 
heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8  CC 
11.07 Malt, whether or not roasted. CC 
11.08 Starches; inulin. CTH 
11.09 Wheat gluten, whether or not 
dried CTH 
  G/RO/W/111/Rev.6 
 Page 31 
 
 
  CHAPTER 12 
 Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 12  Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and 
fruit; industrial or medicinal plants; straw and fodder.   
12.01  Soya beans, whether or not 
broken  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
12.02  Ground-nuts, not roasted or 
otherwise cooked, whether or  
not shelled or broken  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
12.03  Copra  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
12.04  Linseed, whether or not broken  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
12.05  Rape or colza seeds, whether or 
not broken  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
12.06  Sunflower seeds, whether or not 
broken  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
12.07  Other oil seeds and oleaginous 
fruits, whether or not  broken  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
12.08  Flours and meals of oil seeds or 
oleaginous fruits, other  than 
those of mustard  [CTH] G/RO/W/111/Rev.6 
Page 32  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
12.09  Seeds, fruit and spores, of a kind 
used for sowing  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
12.10  Hop cones, fresh or dried, 
whether or not ground, powdered  or in the form         of 
pellets; lupulin  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
12.11  Plants and parts of plants 
(including seeds and fruits), of  a 
kind used primarily in perfumery, in pharmacy or for  
insecticidal, fungicidal or similar purposes, fresh or  dried, 
whether or not cut, crushed or 
powdered  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
12.12 Locust beans, seaweeds and 
other algae, sugar beet and sugar 
cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products 
(including unroasted chicory 
roots of the variety  Cichorium 
intybus sativum ) of a kind used 
primarily for human consumption, not elsewhere 
specified or included.  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
12.13 Cereal straw and husks, 
unprepared, whether or not 
chopped, ground, pressed or in the form of pellets.  The origin shall be the country where goods 
of this heading are obtained in their natural or 
unprocessed state. 
12.14  Swedes, mangolds, fodder roots, 
hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage 
products, whether or not in the 
form of pellets.  The origin shall be the country where goods 
of this heading are obtained in their natural or unprocessed state. 
  G/RO/W/111/Rev.6 
 Page 33 
 
 
  CHAPTER 13  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 13  Lac; gums, resins and other 
vegetable saps and extracts   
13.01  Lac; natural gums, resins, gum-
resins and oleoresins (for 
example, balsams).  The origin shall be the country where the 
plant grew.  
13.02  Vegetable saps and extracts; 
pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, 
whether or not modified, derived 
from vegetable products.  As specified for split headings  
ex13.02(a) - Pectinates and pectates  CTHS  
ex13.02(b) - Vegetable mucilages and 
thickeners, modified  CTHS 
ex13.02(c) - Other  CC 
 G/RO/W/111/Rev.6 
Page 34  
 
  CHAPTER 14 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 14  Vegetable plaiting materials; 
vegetable products not elsewhere 
specified or included   
14.01  Vegetable materials of a kind 
used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, 
cleaned, bleached or dyed cereal 
straw, and lime bark)  The origin shall be the country where the 
plant grew. 
14.02  Vegetable materials of a kind 
used primarily as stuffing or as 
padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting 
material  The origin shall be the country where the 
plant grew. 
14.03  Vegetable materials of a kind 
used primarily in brooms or in 
brushes (for example, broom-corn, piassava, couch-grass and istle), whether or not in hanks or bundles  The origin shall be the country where the 
plant grew. 
14.04  Vegetable products not elsewhere 
specified or included  The origin shall be the country where the 
plant grew. 
  G/RO/W/111/Rev.6 
 Page 35 
 
 
  CHAPTER 15 
Definitions 
 
1. Definition of the term “refining”     
 
 [Refining (chemically or physically) is cons idered to have occurred if all the following 
operations are carried out on crude oils in a single country: 
 
 - neutralization with alkali or de-acidification (removal of the free fatty acids from the 
oil); 
  - decolorizing (removal of colouring substances); and   - deodorizing (separation of the volat ile odorous and flavour ous substances by 
distillation )]  
 
2.  Definition of “chemical reaction” for the pur poses of headings 15.16 and 15.18     
 
 [For the purposes of headings 15.16 and 15.18,  a chemical reaction is defined as follows: 
 
  A “chemical reaction” is a process (including a biochemical process) which results in 
a molecule with a new structure by breaking intramolecular bonds and by forming 
new intramolecular bonds, or by altering th e spatial arrangement of atoms in a 
molecule. 
  The following are not to be considered as chemical reactions for the purposes of this 
definition: 
 
 (1) Dissolving in water or other solvents;  (2) The elimination of solvents  including solvent water;  or 
 (3) The addition or elimination of water of crystallization.]  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture;  however, the origin of a mixture 
of olive oil (heading 15.09) shall be the country of origin of the materials that account for more than 75% by weight of the mixture.  The weight of mate rials of the same origin shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 G/RO/W/111/Rev.6 
Page 36  
 
   
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 15 Animal or vegetable fats and oils 
and their cleavage products; 
prepared edible  fats; animal or vegetables waxes  
15.01  Pig fat (including lard) and 
poultry fat, other than that of heading No. 02.09 or 15.03  [CTH except from 02.09, or change by 
refining.] 
15.02  Fats of bovine animals, sheep or 
goats, other than those of heading No. 15.03  [CTH, or change by refining.] 
 
15.03  Lard stearin, lard oil, oleostearin, 
oleo-oil and tallow oil, not 
emulsified or mixed or otherwise prepared  [CTH except from 15.01 or 15.02;  or change 
by refining.] 
 
15.04  Fats and oils and their fractions, 
of fish or marine mammals, whether or not refined, but not chemically modified  [CTH, or change by refining.] 
 
15.05  Wool grease and fatty substances 
derived therefrom (including 
lanolin)  [CTH, or change by refining.] 
15.06  Other animal fats and oils and 
their fractions, whether or not 
refined, but not chemically modified  [CTH, or change by refining.] 
15.07  Soya-bean oil and its fractions, 
whether or not refined, but not chemically modified.  [CTH] 
15.08  Ground-nut oil and its fractions, 
whether or not refined, but not chemically modified  [CTH, or change by refining.] 
15.09  Olive oil and its fractions, 
whether or not refined, but not 
chemically modified  [CTH, or change by refining.] 
15.10  Other oils and their fractions, 
obtained solely from olives, 
whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 
No. 15.09  [CTH, or change by refining.]  G/RO/W/111/Rev.6 
 Page 37 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
15.11  Palm oil and its fractions, 
whether or not refined, but not chemically modified [CTH, or change by refining.] 
15.12  Sunflower-seed, safflower or 
cotton-seed oil and fractions thereof, whether or not refined, 
but not chemically modified  [CTH, or change by refining.] 
15.13  Coconut (copra), palm kernel or 
babassu oil and fractions thereof, 
whether or not refined, but not chemically modified  [CTH, or change by refining.] 
15.14  Rape, colza or mustard oil and 
fractions thereof, whether or not refined, but not chemically modified  [CTH] 
15.15  Other fixed vegetable fats and 
oils (including jojoba oil) and 
their fractions, whether or not 
refined, but not chemically modified  As specified for split headings 
ex15.15(a) - Maïze (corn) oil and its fractions  [CTH] 
ex15.15(b) - Other  [CTH, or change by refining.] 
15.16 Animal or vegetable fats and oils 
and their fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or 
elaidinised, whether or not refined, but not further prepared.  [CTH, or change by refining or by chemical 
reaction.] 
 
15.17  Margarine; edible mixtures or 
preparations of animal or vegetable fats or oils or of fractions of different fats or oils 
of this Chapter, other than edible 
fats or oils or their fractions of heading No.15.16  As specified for subheadings  
1517.10 - Margarine, excluding liquid 
margarine [CTH] 
1517.90 - Other As specified for split subheadings  
ex1517.90(a) -- Edible mixtures or preparations 
of a kind used as mould release 
preparations; other similar 
preparations (such as shortenings, 
frying fats)  [CTH] 
ex1517.90(b) -- Other  [CC] G/RO/W/111/Rev.6 
Page 38  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
15.18  Animal or vegetable fats and oils 
and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised 
by heat in vacuum or in inert gas 
or otherwise chemically modified, excluding those of heading No. 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of 
fractions of different fats or oils 
of this Chapter, not elsewhere specified or included  [CTH, or change by chemical reaction.] 
[15.19]   
15.20  Glycerol, crude; glycerol waters 
and glycerol lyes. As specified for split headings  
ex15.20(a) - Crude glycerol  [CTHS] 
ex15.20(b) - Glycerol waters and glycerol lyes  CTH 
15.21 Vegetable waxes (other than 
triglycerides), beeswax, other insect waxes and spermaceti, 
whether or not refined or 
coloured  As specified for split headings  
ex15.21(a)  - Vegetable waxes, beeswax, other 
insect waxes, refined  [CTHS] 
ex 15.21(b) - Other  CTH 
15.22  Degras; residues resulting from 
the treatment of fatty substances or animal or vegetable waxes  CTH 
  G/RO/W/111/Rev.6 
 Page 39 
 
 
  CHAPTER 16 
 
Chapter Note 
  Changes to this Chapter from Chapters 2 or 3 merely by addition of seasoning or 
preservatives (including sugar) are not to  be considered as origin-conferring. 
 
Chapter residual rule applicable to mixtures  
 [1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 16  Preparations of meat, of fish or 
of crustaceans, molluscs or other aquatic invertebrates   
16.01  Sausages and similar products, 
of meat, meat offal or blood; food preparations based on these 
products.  [CC] 
16.02  Other prepared or preserved 
meat, meat offal or blood . [CC] 
16.03  
 Extracts and juices of meat, fish 
or crustaceans, molluscs or other 
aquatic invertebrates.  CTH 
16.04  Prepared or preserved fish; 
caviar and caviar substitutes prepared from fish eggs.  [CTH] 
16.05  Crustaceans, molluscs and other 
aquatic invertebrates, prepared or preserved  [CTH] 
 G/RO/W/111/Rev.6 
Page 40  
 
  CHAPTER 17 
 Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products shall be th e country of origin of the materials that account 
for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be 
taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 17  Sugars and sugar confectionery   
17.01  Cane or beet sugar and 
chemically pure sucrose, in solid 
form  [CC] 
17.02  Other sugars, including 
chemically pure lactose, maltose, 
glucose and fructose, in solid form; sugar syrups not containing added flavouring or 
colouring matter; artificial honey, 
whether or not mixed with natural honey; caramel  As specified for split headings  
ex17.02(a) - Chemically pure lactose, maltose, 
glucose and fructose  CTHS 
ex17.02(b) - Other  [CC] 
17.03  Molasses resulting from the 
extraction or refining of sugar  [CC] 
17.04  Sugar confectionery (including 
white chocolate), not containing 
cocoa  CTH 
  G/RO/W/111/Rev.6 
 Page 41 
 
 
  CHAPTER 18 
 Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 18  Cocoa and cocoa preparations   
18.01  Cocoa beans, whole or broken, 
raw or roasted  The origin shall be the country where the 
cocoa beans of this heading are obtained in their natural or unprocessed state. 
18.02  
 Cocoa shells, husks, skins and 
other cocoa waste  The origin shall be the country where the 
cocoa shells and other cocoa waste of this 
heading are derived from manufacturing or 
processing operations or from consumption. 
18.03  Cocoa paste, whether or not 
defatted  [CTH] 
18.04  Cocoa butter, fat and oil.  CTH 
18.05  
 Cocoa powder, not containing 
added sugar or other sweetening 
matter  [CTH] 
18.06  Chocolate and other food 
preparations containing cocoa  As specified for subheadings  
1806.10 - Cocoa powder, containing added 
sugar or other sweetening matter [CTH, except from the headings of 
Chapter 17 and 18.05.] 
1806.20 - Other preparations in blocks, slabs 
or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content 
exceeding 2 kg [CTH] 
 
 - Other, in blocks, slabs or bars:  
1806.31 --   Filled [CTSH] 
1806.32 -- Not filled [CTSH] 
1806.90 - Other [CTSH] G/RO/W/111/Rev.6 
Page 42  
 
  CHAPTER 19 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 19  Preparations of cereals, flour, 
starch or milk; pastrycooks' 
products   
19.01  Malt extract; food preparations 
of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by 
weight of cocoa calculated on a 
totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 04.01 to 04.04, not containing cocoa or containing 
less than 5 % by weight of cocoa 
calculated on a totally defatted basis, not elsewhere specified or included  As specified for subheadings  
1901.10 - Preparations for infant use, put up 
for retail sale CTSH, except when the change results only 
from putting up for retail sale. 
1901.20 - Mixes and dough for the 
preparation of bakers' wares of heading No. 19.05 CTSH 
1901.90 - Other CTH  
19.02  Pasta, whether or not cooked or 
stuffed (with meat or other 
substances) or otherwise 
prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared  As specified for subheadings   G/RO/W/111/Rev.6 
 Page 43 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 - Uncooked pasta, not stuffed or 
otherwise prepared:   
1902.11 -- Containing eggs CTH 
1902.19 --   Other CTH 
1902.20 - Stuffed pasta, whether or not 
cooked or otherwise prepared CTSH 
1902.30 - Other pasta CTH 
1902.40 - Couscous CTH 
19.03  Tapioca and substitutes therefor 
prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms  CTH 
19.04  Prepared foods obtained by the 
swelling or roasting of cereals or 
cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form or in the form of flakes or other worked grains (except flour and 
meal), pre-cooked, or otherwise 
prepared, not elsewhere specified or included  CTH 
19.05  Bread, pastry, cakes, biscuits and 
other bakers' wares, whether or not containing cocoa; communion wafers, empty 
cachets of a kind suitable for 
pharmaceutical use, sealing wafers; rice paper and similar products.  As specified for split headings  
ex19.05(a) - Pizzas prepared from a cooked 
pizza base  CTHS  
ex19.05(b) - Other  CTH 
 
 G/RO/W/111/Rev.6 
Page 44  
 
  CHAPTER 20 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture;  however, the origin of a mixture 
of products of heading 20.09 (fruit juices (including grape must) and vegetable juices, unfermented, 
whether or not containing added sugar or other sweeten ing matter) shall be the country of origin of the 
materials that account for more than 50% by weight  of dry matter of the mixture.  The weight of 
materials of the same origin shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 20 Preparations of vegetables, fruit, 
nuts or other parts of plants  
20.01  Vegetables, fruit, nuts and other 
edible parts of plants, prepared or preserved by vinegar or acetic acid CTH 
20.02  Tomatoes prepared or preserved 
otherwise than by vinegar or 
acetic acid  [CTH] 
20.03  Mushrooms and truffles, 
prepared or preserved otherwise 
than by vinegar or acetic acid  [CTH] 
20.04 Other vegetables prepared or 
preserved otherwise than by 
vinegar or acetic acid, frozen, other than products of heading No. 20.06  CC 
 
20.05  Other vegetables prepared or 
preserved otherwise than by 
vinegar or acetic acid, not frozen, 
other than products of heading No. 20.06  CC 
20.06  
 Vegetables, fruit, nuts, fruit-peel 
and other parts of plants, preserved by sugar (drained, glacé or crystallised)  CC  G/RO/W/111/Rev.6 
 Page 45 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
20.07  Jams, fruit jellies, marmalades, 
fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not 
containing added sugar or other 
sweetening matter  CTH 
20.08  Fruit, nuts and other edible parts 
of plants, otherwise prepared or 
preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included  As specified for split subheadings 
 - Nuts, ground-nuts and other 
seeds, whether or not mixed 
together: As specified for split subheadings  
 
2008.11 --   Ground-nuts  
ex2008.11(a) --- Peanut butter  CTH 
ex2008.11(b) --- Other  The origin shall be the country where the 
ground-nuts are harvested. 
2008.19 
 -- Other, including mixtures The origin  shall be the country where the nuts 
and seeds are harvested. 
2008.20 - Pineapples [CTH] 
2008.30 - Citrus fruit [CTH] 
2008.40 - Pears [CTH] 
2008.50 - Apricots [CTH] 
2008.60 - Cherries [CTH] 
2008.70 - Peaches [CTH] 
2008.80 - Strawberries [CTH] 
 - Other, including mixtures other 
than those of subheading N° 
2008.19:  
2008.91 --   Palm hearts [CTH] 
2008.92 --   Mixtures CC, except from Chapter 8 
2008.99  --   Other  [CTH] 
20.09  Fruit juices (including grape 
must) and vegetable juices, 
unfermented and not containing 
added spirit, whether or not containing added sugar or other sweetening matter  As specified for subheadings 
 - Orange juice: As specified for subheadings 
2009.11 --   Frozen [CC] 
2009.19 --   Other [CC] 
2009.20 - Grapefruit juice [CC] G/RO/W/111/Rev.6 
Page 46  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
2009.30 - Juice of any other single citrus 
fruit [CC] 
2009.40 - Pineapple juice [CTH] 
2009.50 - Tomato juice [CTH] 
2009.60 - Grape juice (including grape 
must) [CTH] 
2009.70 -  Apple juice [CTH] 
2009.80 - Juice of any other single fruit or 
vegetable [CTH] 
2009.90 - Mixtures of juices [CTH] 
  G/RO/W/111/Rev.6 
 Page 47 
 
 
  CHAPTER 21 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 21  Miscellaneous edible 
preparations   
21.01  Extracts, essences and 
concentrates, of coffee, tea or 
maté and preparations with a basis of these products or with a basis of coffee, tea or maté; 
roasted chicory and other 
roasted coffee substitutes, and extracts, essences and concentrates thereof  [CTH] 
21.02 
 Yeast (active or inactive); other 
single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared 
baking powders  CTH 
21.03  Sauces and preparations 
therefor; mixed condiments and 
mixed seasonings; mustard flour and meal and prepared mustard  As specified for subheadings 
2103.10 - Soya Sauce [CTH] 
2103.20 - Tomato ketchup and other 
tomato sauces [CTH] 
2103.30 - Mustard flour and meal and 
prepared mustard As specified for split subheadings  
ex2103.30(a) -- Mustard flour and meal CTH 
ex2103.30(b) -- Prepared mustard CTSHS 
2103.90 - Other [CTSH] G/RO/W/111/Rev.6 
Page 48  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
21.04  Soups and broths and 
preparations therefor; homogenised composite food preparations  As specified for subheadings 
2104.10 - Soups and broths and 
preparations therefor CTH 
2104.20 - Homogenised composite food 
preparations CTSH 
21.05  
 Ice cream and other edible ice, 
whether or not containing cocoa  CTH 
21.06  Food preparations not 
elsewhere specified or included  As specified for subheadings 
2106.10 - Protein concentrates and textured 
protein substances [CTSH] 
2106.90 - Other As specified for split subheadings 
ex2106.90(a) -- Sugar syrups, flavoured or 
coloured  CTSH, except from heading 17.02 
ex2106.90(b) -- Concentrated juices fortified 
with minerals or vitamins  CTSH except from heading 20.09  
ex2106.90(c) -- Other  CTH 
  G/RO/W/111/Rev.6 
 Page 49 
 
 
  CHAPTER 22  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture;  however, the origin of a mixture 
of wine (heading 22.04), vermouth (heading 22. 05), spirits, liqueurs and spirituous beverages  
(heading 22.08) shall be the country of origin of  the materials that account for more than 85% in 
volume of the mixture.  The weight or volume of ma terials of the same origin shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 22  Beverages, spirits and vinegar   
22.01  Waters, including natural or 
artificial mineral waters and aerated waters, not containing added sugar or other sweetening 
matter nor flavoured; ice and 
snow  The origin shall be the country where the 
water, ice or snow of this heading are obtained in their natural state. 
22.02  Waters, including mineral 
waters and aerated waters, 
containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or 
vegetable juices of heading No. 
20.09  As specified for subheadings 
2202.10 - Waters, including mineral waters 
and aerated waters, containing added sugar or other sweetening matter or flavoured CTH, except from heading 22.01 
2202.90 - Other [CTH] 
22.03  
 Beer made from malt.  CTH 
22.04  Wine of fresh grapes, including 
fortified wines; grape must 
other than that of heading No. 20.09  As specified for subheadings  
2204.10 - Sparkling wine [CTH] G/RO/W/111/Rev.6 
Page 50  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 - Other wine; grape must with 
fermentation prevented or arrested by the addition of alcohol:  
2204.21 --   In containers holding 2 l or 
less [CTH] 
2204.29 --   Other [CTH] 
2204.30 - Other grape must [The origin shall be the country where the 
grapes grew.] 
22.05 Vermouth and other wine of 
fresh grapes flavoured with plants or aromatic substances CTH 
22.06  
 Other fermented beverages (for 
example, cider, perry, mead); 
mixtures of fermented 
beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included  CTH 
22.07  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 80 % vol or higher; ethyl 
alcohol and other spirits, 
denatured, of any strength  As specified for subheadings  
2207.10 - Undenatured ethyl alcohol of an 
alcoholic strength by volume of 80% vol or higher CTH  
2207.20 - Ethyl alcohol and other spirits, 
denatured, of any strength CTH, except from heading 22.08 
22.08  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous beverages  As specified for split headings 
ex22.08(a) - Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80 % vol. of subheading 
2208.90  [CTH, except from heading 22.07] 
ex22.08(b) - Other  [CTH] 
22.09 
 Vinegar and substitutes for 
vinegar obtained from acetic acid.  [CTH[, except from heading 22.04]] 
  G/RO/W/111/Rev.6 
 Page 51 
 
 
  CHAPTER 23  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 23  Residues and waste from the food 
industries; prepared animal 
fodder   
23.01 Flours, meals and pellets, of meat 
or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for 
human consumption; greaves CTH 
23.02 Bran, sharps and other residues, 
whether or not in the form of 
pellets, derived from the sifting, milling or other working of cereals or of leguminous plants CTH 
23.03 Residues of starch manufacture 
and similar residues, beet-pulp, bagasse and other waste of sugar 
manufacture, brewing or 
distilling dregs and waste, whether or not in the form of pellets CTH 
23.04 
 Oil-cakes and other solid 
residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean 
oil CTH 
23.05 
 Oil-cake and other solid residues, 
whether or not ground or in the 
form of pellets, resulting from the extraction of ground-nut oil CTH G/RO/W/111/Rev.6 
Page 52  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
23.06 Oil-cake and other solid residues, 
whether or not ground or on the form of pellets, resulting from the extraction of vegetable fats or 
oils, other than those of heading  
N° 23.04 or 23.05 CTH 
23.07 Wine lees; argol CTH  
23.08  Vegetable materials and 
vegetable waste, vegetable 
residues and by-products, whether or not in the form of pellets, of a kind used in animal 
feeding, not elsewhere specified 
or included.  CTH 
23.09  Preparations of a kind used in 
animal feeding.  As specified for subheadings  
2309.10 - Dog or cat food, put up for retail 
sale CTH 
2309.90 - Other As specified for split subheadings  
ex2309.90(a) -- Products containing over 50 % 
by weight of milk solids   [CTH, except from headings 04.01-04.03] 
ex2309.90(b) -- Other  CTH 
  G/RO/W/111/Rev.6 
 Page 53 
 
 
  CHAPTER 24 
 Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 24  Tobacco and manufactured 
tobacco substitutes   
24.01 Unmanufactured tobacco; 
tobacco refuse.  As specified for subheadings  
2401.10 - Tobacco, not stemmed/stripped The origin shall be the country where the 
tobacco and tobacco substitutes of this 
subheading are obtained in their natural or unprocessed state. 
2401.20 - Tobacco, partly or wholly 
stemmed/stripped The origin shall be the country where the 
tobacco and tobacco substitutes of this subheading are obtained in their natural or 
unprocessed state. 
2401.30 - Tobacco refuse CTSH 
24.02 Cigars, cheroots, cigarillos and 
cigarettes, of tobacco or of 
tobacco substitutes  CTH 
24.03  Other manufactured tobacco and 
manufactured tobacco 
substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.  CTH 
 G/RO/W/111/Rev.6 
Page 54  
 
  CHAPTER 25 
 
 
Residual rule for subheading 2523.21-2523.90 
  The origin of cement produced from the mixture of clinker of different origins, shall be the 
country of origin of the greatest proportion of clinke r by weight of the total clinker in the cement. 
 
 
[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 25  Salt; Sulphur; Earth and Stone; 
Plastering Materials, Lime and Cement   
25.01  Salt (including table salt and 
denatured salt) and pure sodium chloride, whether or not in 
aqueous solution or containing 
added anti-caking or free-flowing agents; sea water  As specified for split headings  
ex 25.01(a) - Pure sodium chloride  CTHS 
ex 25.01(b) - Refined salt, other than pure 
sodium chloride  CTHS 
ex 25.01(c) - Other  The origin shall be the country where the 
goods of this split heading are obtained in 
their natural or unprocessed state. 
25.02  Unroasted iron pyrites  The origin shall be the country where the 
goods of this heading are obtained in their natural or unprocessed state. 
25.03  Sulphur or all kinds, other than 
sublimed sulphur, precipitated 
sulphur and colloidal sulphur . As specified for split headings  
ex 25.03(a)  - Pure or refined  CTHS  
ex 25.03(b) - Other  The origin shall be the country where the 
sulphur of this split heading is obtained in its 
natural or unprocessed state.  
25.04  Natural graphite  The origin shall be the country where the 
natural graphite of this heading is obtained in its natural or unprocessed state.  G/RO/W/111/Rev.6 
 Page 55 
 
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.05  Natural sands of all kinds, 
whether or not coloured, other than metal-bearing sands of Chapter 26  The origin shall be the country where the 
natural sands of this heading are obtained in their natural or unprocessed state. 
25.06  Quartz (other than natural 
sands); quartzite, whether  or not 
roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape  The origin shall be the country where the 
quartz or quartzite of th is heading is obtained 
in its natural or unprocessed state. 
25.07  Kaolin and other kaolinic clays, 
whether or not calcined  As specified for split headings  
ex25.07(a) - Calcined  CTHS 
ex 25.07(b) - Other  The origin shall be the country where the 
minerals of this split heading are obtained in their natural or unprocessed state. 
25.08  Other clays (not including 
expanded clays of heading 
No. 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or 
dinas earths  As specified for split headings  
ex 25.08(a)  - Calcined  CTHS  
ex25.08(b) - Other  The origin shall be the country where the 
minerals of this split heading are obtained in 
their natural or unprocessed state. 
25.09  Chalk  The origin shall be the country where the 
chalk of this heading is obtained in its natural or unprocessed state. 
25.10  Natural calcium phosphates, 
natural aluminium calcium 
phosphates and phosphatic chalk  The origin shall be the country where the 
minerals of this heading are obtained in their 
natural or unprocessed state. 
25.11  Natural barium sulphate 
(barytes); natural barium 
carbonate (witherite), whether or not calcined, other than barium oxide of heading No. 28.16  As specified for subheadings  
2511.10 - Natural barium sulphate (barytes) Th e origin shall be the country where the 
natural barium sulphate of this subheading is 
obtained in its natural or unprocessed state. 
2511.20 - Natural barium carbonate 
(witherite) As specified for  split subheadings  
ex2511.20(a) 
ex 2511.20(b) -- Calcined  
-- Other  CTSHS. 
The origin shall be the country where the 
minerals of this split subheading are 
obtained in their natural or unprocessed state. G/RO/W/111/Rev.6 
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  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.12  Siliceous fossil meals (for example, 
kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of 
an apparent specific gravity of 1 
or less  As specified for split headings  
ex25.12(a) 
ex25.12(b) -- Calcined  
-- Other  CTHS 
The origin shall be the country where the 
minerals of this split heading are obtained in their natural or unprocessed state. 
25.13  Pumice stone; emery; natural 
corundum, natural garnet and 
other natural abrasives, whether 
or not heat-treated  The origin shall be the country where the 
minerals of this heading are obtained in their 
natural or unprocessed state. 
25.14  Slate, whether or not roughly 
trimmed or merely cut, by sawing 
or otherwise, into  blocks or slabs 
of a rectangular (including square) shape  The origin shall be the country where the 
slate of this heading is obtained in its natural 
or unprocessed state. 
25.15  Marble, travertine, ecaussine and 
other calcareous monumental or 
building stone of an apparent 
specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  The origin shall be the country where the 
minerals of heading are obtained in their 
natural or unprocessed state. 
25.16  Granite, porphyry, basalt, 
sandstone and other monumental 
or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  The origin shall be the country where the 
minerals of this heading are obtained in their 
natural or unprocessed state.  G/RO/W/111/Rev.6 
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  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.17  Pebbles, gravel, broken or 
crushed stone, of a kind commonly used for concrete aggregates, for road metalling or 
for railway or other ballast, 
shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of 
the heading; tarred macadam; 
granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat-treated  As specified for subheadings  
2517.10 - Pebbles, gravel, broken or crushed 
stone, of a kind  commonly used for concrete aggregates, for road 
metalling or for railway or other 
ballast shingle and flint, whether or not heat treated The origin shall be the country where the 
minerals of this subheading are obtained in their natural or unprocessed state. 
2517.20 -  Macadam of slag, dross or similar 
industrial waste, whether or not incorporating the materials cited in subheading No. 2517.10 CTSH 
2517.30 - Tarred macadam CTSH 
 - Granules, chippings and powder, 
of stones of  heading No. 25.15 or 25.16, whether or not heat treated  
2517.41 -- Of marble The origin shall be the country where the 
minerals of this subheading are obtained in their natural or unprocessed state. 
2517.49 -- Other The origin shall be the country where the 
minerals of this subheading are obtained in 
their natural or unprocessed state. 
25.18  Dolomite, whether or not 
calcined; dolomite roughly 
trimmed or merely cut, by sawing 
or otherwise, into  blocks or slabs 
of a rectangular (including square) shape; agglomerated dolomite (including tarred 
dolomite).  As specified for subheadings  
2518.10 - Dolomite not calcined The origin shall be the country where the 
dolomite of this subheading is obtained in its 
natural or unprocessed state. 
2518.20 - Calcined dolomite CTSH G/RO/W/111/Rev.6 
Page 58  
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
2518.30 -Agglomerated dolomite (including 
tarred dolomite) As specified for split subheadings  
ex2518.30(a) 
 ex2518.30(b) --Tarred dolomite
 
 --Other
 CTSHS  
 The origin shall be the country where the 
minerals of this split subheading are 
obtained in their natural or unprocessed state. 
25.19  Natural magnesium carbonate 
(magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small 
quantities of other oxides added 
before sintering; other magnesium oxide, whether or not pure.  As specified for subheadings  
2519.10 - Natural magnesium carbonate 
(magnesite) The origin shall be the country where the 
minerals of this subheading are obtained in their natural or unprocessed state. 
2519.90 - Other As specified for split subheadings  
ex2519.90(a) 
 
ex2519.90(b) -- Calcined, fused or sintered  
 
-- Other  CTSHS 
 
CTH 
25.20  Gypsum; anhydrite; plasters 
(consisting of calcined gypsum or 
calcium sulphate) whether or not 
coloured, with or without small quantities of accelerators or retarders  As specified for subheadings  
2520.10 - Gypsum; anhydrite. The origin shall be the country where the 
gypsum or anhydrite of this subheading are obtained in their natural or unprocessed 
state. 
2520.20 - Plasters CTSH 
25.21  Limestone flux; limestone and 
other calcareous stone, of a kind used for the manufacture of lime or cement  The origin shall be the country where the 
minerals of this heading are obtained in their natural or unprocessed state. 
25.22  Quicklime, slaked lime and 
hydraulic lime, other than 
calcium oxide and hydroxide of 
heading No. 28.25  As specified for subheadings  
2522.10 - Quicklime CTH 
2522.20 - Slaked lime CTSH 
2522.30 - Hydraulic lime CTH  G/RO/W/111/Rev.6 
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  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.23 Portland cement, aluminous 
cement, slag cement, supersulphate cement and similar hydraulic cements, whether or 
not coloured or in the form of 
clinkers As specified for subheadings 
2523.10 -   Cement clinkers CTH 
 -   Portland cement:  
2523.21 --  White cement, whether or not 
artificially coloured [CTH] 
2523.29 --  Other [CTH] 
2523.30 -   Aluminous cement [CTH] 
2523. 90 -   Other hydraulic cements [CTH] 
25.24 Asbestos The origin shall be the country where the 
asbestos of this heading is obtained in its natural or unprocessed state. 
25.25 Mica, including splittings; mica 
waste. As specified for subheadings  
2525.10 - Crude mica and mica rifted into 
sheets or splitting The origin shall be the country where the 
minerals of this subheading are obtained in their natural or unprocessed state  
2525.20 - Mica powder The origin shall be the country where the 
minerals of this subheading are obtained in 
their natural or unprocessed state 
2525.30 - Mica waste The origin shall be the country where the 
mica waste of this subheading is derived. 
25.26 Natural steatite, whether or not 
roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc The origin shall be the country where the 
minerals of this heading are obtained in 
their natural or unprocessed state. 
25.27 Natural cryolite; natural chiolite The origin shall be the country where the 
minerals of this heading are obtained in 
their natural or unprocessed state. 
25.28 Natural borates and concentrates 
thereof (whether or not calcined), 
but not including borates separated from natural brine; natural boric acid containing not more than 85% of H 3BO3 
calculated on the dry weight. As specified for split headings  
ex25.28(a)  - Calcined  CTHS  
ex25.28(b) - Other  The origin shall be the country where the 
minerals of this split heading are obtained in 
their natural or unprocessed state. G/RO/W/111/Rev.6 
Page 60  
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.29 Felspar; leucite; nepheline and 
nepheline syenite; fluorspar The origin shall be the country where the 
minerals of this heading are obtained in their natural or unprocessed state. 
25.30 Mineral substances not elsewhere 
specified or included. As specified for split headings 
ex25.30(a) - Calcined .  CTHS  
ex25.30(b) - Molybdenite concentrates  CTH  
ex25.30(c) - Other  The origin shall be the country where the 
minerals of this split heading are obtained in 
their natural or unprocessed state. 
  G/RO/W/111/Rev.6 
 Page 61 
 
 
  CHAPTER 26  
 
[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 26  Ores, Slag and Ash   
26.01 - 26.17  Ores and Concentrates As specified for split headings  
ex26.01(a) to 
ex26.17(a) 
 ex26.01(b) to 
ex 26.17(b) - Concentrates
 
 
 - Other
 CTHS 
 
 The origin shall be the country where the 
metal ores are obtained in their natural or 
unprocessed state. 
26.18  Granulated slag (slag sand) from 
the manufacture of iron or steel  The origin shall be the country where the 
slags of this heading are derived. 
26.19  Slag, dross (other than granulated 
slag), scalings and other waste from the manufacture of iron or steel The origin shall be the country where the 
slags, dross, scalings or other waste of this heading are derived. 
26.20  Ash and residues (other than from 
the manufacture of iron or steel), 
containing metals or metal 
compounds  The origin shall be the country where the ash 
or residues of this heading are derived. 
26.21  Other slag and ash, including 
seaweed ash (kelp)  The origin shall be the country where the 
slag or ash of this heading is derived. 
 G/RO/W/111/Rev.6 
Page 62  
 
  CHAPTER 27 
 
Chapter Note:  List of simple processes which are not to be considered as origin conferring:    
 
 -  cleaning 
 -  decantation 
 -  desalination 
 -  water separation  -  filtering 
 -  colouring 
 -  marking  -  any combination of these operations. 
  
Primary Rule 1:  Chemical reaction   
 
 A “chemical reaction” is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.   
 The following are not considered to be chemical  reactions for the purposes of this definition: 
 
 (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or 
 (c) the addition or elimination of water of crystallization. 
  A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Physical separation 
 
 For the purposes of headings 27.07, 27.10 to  27.13, or 27.15 resp ectively, a physical 
separation process listed below is to be  considered as origin conferring: 
 
 (a) atmospheric or vacuum distillation;  (b) extraction by means of selective solvents.  
  
Primary Rule 3:  Mixing and blending   
 
[For the purposes of headings 27.07, 27.10 to 27. 13, or 27.15 respectively, the deliberate and 
proportionally controlled mixing or blending (inc luding dispersing) of materials to conform 
to predetermined specifications  which results in the production of a good having physical or 
chemical characteristics which are relevant  to the purposes or uses of the good and are 
different from the input materials is to  be considered as 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.   G/RO/W/111/Rev.6 
 Page 63 
 
 
   
 
HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
Chapter 27  Mineral fuels, mineral oils and 
products of their distillation; 
Bituminous substances; Mineral waxes  
27.01 Coal; briquettes, ovoids and 
similar solid fuels manufactured from coal. As specified for subheadings  
 -Coal, whether or not pulverized, 
but not agglomerated:  
2701.11 -- Anthracite The origin shall be the country where the 
anthracite of this subheading is obtained in 
its natural or unprocessed state. 
2701.12 -- Bituminous coal The origin shall be the country where the 
bituminous coal of this subheading is obtained in its natural or unprocessed state. 
2701.19 -- Other coal The origin shall be the country where the 
coal of this subheading is obtained in its 
natural or unprocessed state. 
2701.20 -- Briquettes, ovoids and similar 
solid fuels manufactured from coal CTSH 
27.02 Lignite, whether or not 
agglomerated, excluding jet. The origin shall be the country where the 
lignite this heading is obtained in its natural or unprocessed state. 
27.03 Peat (including peat litter), 
whether or not agglomerated. The origin shall be the country where the 
peat of this heading is obtained in its natural or unprocessed state. 
27.04 Coke and semi-coke of coal, of 
lignite or of peat, whether or not 
agglomerated; retort carbon. CTH  
27.05 Coal gas, water gas, producer gas 
and similar gases, other than 
petroleum gases and other gaseous hydrocarbons. CTH 
27.06 Tar distilled from coal, from 
lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, 
including reconstituted tars. CTH 
27.07 Oils and other products of the 
distillation of high temperature 
coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. CTH  G/RO/W/111/Rev.6 
Page 64  
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
27.08 Pitch and pitch coke, obtained 
from coal tar or from other mineral tars As specified for subheadings 
2708.10 - Pitch CTH 
2708.20 - Pitch coke CTSH 
27.09 Petroleum oils and oils obtained 
from bituminous minerals crude As specified for split headings 
ex27.09(a) - Petroleum oils, crude  The origin shall be the country where the 
crude petroleum oils of this split heading are 
obtained in their natural or unprocessed 
state. 
ex27.09(b) - Other  CTH 
27.10 Petroleum oils and oils obtained 
from bituminous minerals, other than crude; preparations not 
elsewhere specified or included, 
containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the 
preparations. CTH  
27.11 Petroleum gases and other 
gaseous hydrocarbons. As specified for subheadings 
 - Liquefied:  
2711.11 --   Natural gas  The origin shall be the country where the 
natural gas of this subheading is obtained 
in its natural or unprocessed state. 
2711.12 --   Propane CTH  
2711.13 --   Butanes CTH 
2711.14 --   Ethylene, propylene, butylene 
and butadiene CTH  
2711.19 -- Other CTH  
 -  In gaseous state:  
2711.21 -- Natural gas The origin shall be the country where the 
natural gas of this subheading is obtained 
in its natural or unprocessed state. 
2711.29 --  Other CTH  
27.12 Petroleum jelly; paraffin wax, 
micro-crystalline petroleum wax, 
slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by 
synthesis or by other processes, 
whether or not coloured. CTH   G/RO/W/111/Rev.6 
 Page 65 
 
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
27.13 Petroleum coke, petroleum 
bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 
 CTH  
27.14 Bitumen and asphalt, natural; 
bituminous or oil shale and tar 
sands; asphaltites and asphaltic rocks. The origin shall be the country where the 
goods of this heading are obtained in their 
natural or unprocessed state. 
27.15 Bituminous mixtures based on 
natural asphalt, on natural  
bitumen, on petroleum bitumen, 
on mineral tar or on mineral tar 
pitch (for example, bituminous mastics, cut-backs). CTH  
27.16 Electrical energy.  (Optional 
heading) The origin shall be the country where the 
electrical energy of this heading is generated. 
 G/RO/W/111/Rev.6 
Page 66  
 
  CHAPTER 28  
 Primary Rule 1:  Chemical Reaction    
 A “chemical reaction” is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.    The following are not considered to be chemical  reactions for the purposes of this definition: 
 
 (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or  (c) the addition or elimination of water of crystallization   A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and blends     
 
 (a) The deliberate and proportionally c ontrolled mixing or blending (including 
dispersing) of materials to conform to predetermined specifications which results in 
the production of a good having physical or chemical characteristics which are 
relevant to the purposes or uses of the good and are different from the input materials is to be considered as origin conferring. 
  (b) However the addition, whether or not in  combination, of diluents only or of the 
additives enumerated in HS Chapter Note  1(d) and 1(e) to Chapter 28 for the 
purposes indicated therein, is to be disregarded in determining the origin of the good. 
 
Primary Rule 3:  Purification    
 
 Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied: 
  (a) purification of a good resulting in the el imination of 80 percent of the content of 
existing impurities;  or 
 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
  of the following applications:    (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances; 
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics; 
  (iv) specialized optical uses; 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
  (vi) carriers used in a separation process;  or   (vii) nuclear grade uses. 
 
Primary Rule 4:  Change in particle size 
 
 [The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having a defined particle size, defined particle size  G/RO/W/111/Rev.6 
 Page 67 
 
 
  distribution or defined surface area, which are rele vant to the purposes of the resulting good and have 
different physical or chemical characteristics from th e input materials is to be considered as origin 
conferring.] 
 
Primary Rule 5:  Standard Materials   
 
 Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
Primary Rule 6:  Isomer Separation    
 The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring. 
 
Chapter Residual Rule  
 [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:  
Goods of this chapter produced by mixing or otherwise combining materials of different 
origins, originate in the country that produced  the materials (disregarding solvents and other 
additives permitted by HS Chapter note 1) that predominate by weight or volume, as appropriate, over those of each other single country.] 
 
 
 G/RO/W/111/Rev.6 
Page 68  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 28 Inorganic chemicals; organic or 
inorganic compounds of precious 
metals, of rare-earth metals, of 
radioactive elements or of isotopes  
28.01 Fluorine, chlorine, bromine and iodine. CTSH 
28.02 Sulphur, sublimed or precipitated; 
colloidal sulphur. CTH 
28.03 Carbon (carbon blacks and other forms 
of carbon not elsewhere specified or 
included). CTH 
28.04 Hydrogen, rare gases and other non-
metals. CTSH 
28.05 Alkali or alkaline-earth metals; rare-
earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. CTSH 
28.06 Hydrogen chloride (hydrochloric acid); 
chlorosulphuric acid. CTSH 
28.07 Sulphuric acid; oleum. CTH 
28.08 Nitric acid; sulphonitric acids. CTH 
28.09 Diphosphorus pentaoxide; phosphoric 
acid and polyphosphoric acids. CTSH 
28.10 Oxides of boron; boric acids. CTH 
28.11 Other inorganic acids and other 
inorganic oxygen compounds of non-metals. CTSH 
28.12 Halides and halide oxides of non-
metals. CTSH 
28.13 Sulphides of non-metals; commercial 
phosphorus trisulphide. CTH 
28.14 Ammonia, anhydrous or in aqueous 
solution. As specified for subheadings  
2814.10 - Anhydrous ammonia CTSH 
2814.20 - Ammonia in aqueous solution CTH 
28.15 Sodium hydroxide (caustic soda); 
potassium hydroxide (caustic potash); 
peroxides of sodium or potassium. As specified for subheadings  
 - Sodium hydroxide (caustic soda):  
2815.11 -- Solid CTSH, except from subheading 
2815.12 
2815.12 -- In aqueous solution (soda lye or liquid 
soda) CTSH, except from subheading 
2815.11 
2815.20 - Potassium hydroxide (caustic potash) CTSH 
2815.30 - Peroxides of sodium or potassium CTSH  G/RO/W/111/Rev.6 
 Page 69 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
28.16 Hydroxide and peroxide of magnesium; 
oxides, hydroxides and peroxides, of strontium or barium. CTH  
28.17 Zinc oxide; zinc peroxide. CTH  
28.18 Artificial corundum, whether or not 
chemically defined; aluminium oxide; aluminium hydroxide. CTSH 
28.19 Chromium oxides and hydroxides. CTSH 
28.20 Manganese oxides. CTSH 
28.21 Iron oxides and hydroxides; earth 
colours containing 70 % or more by weight of combined iron evaluated as Fe2O3. CTSH 
28.22 Cobalt oxides and hydroxides; 
commercial cobalt oxides. CTH 
28.23 Titanium oxides. CTH 
28.24 Lead oxides; red lead and orange lead. CTSH 
28.25 Hydrazine and hydroxylamine and 
their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. CTSH 
28.26 Fluorides; fluorosilicates, 
fluoroaluminates and other complex 
fluorine salts. CTSH  
28.27 Chlorides, chloride oxides and chloride 
hydroxides; bromides and bromide 
oxides; iodides and iodide oxides. CTSH  
28.28 Hypochlorites; commercial calcium 
hypochlorite; chlorites; hypobromites. CTSH  
28.29 Chlorates and perchlorates; bromates 
and perbromates; iodates and periodates. CTSH 
28.30 Sulphides; polysulphides. CTSH  
28.31 Dithionites and sulphoxylates. CTSH  
28.32 Sulphites; thiosulphates. CTSH  
28.33 Sulphates; alums; peroxosulphates 
(persulphates). CTSH  
28.34 Nitrites; nitrates. CTSH  
28.35 Phosphinates (hypophosphites), 
phosphonates (phosphites), phosphates 
and polyphosphates. CTSH  
28.36 Carbonates; peroxocarbonates 
(percarbonates); commercial ammonium carbonate containing ammonium carbamate. CTSH G/RO/W/111/Rev.6 
Page 70  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
28.37 Cyanides, cyanide oxides and complex 
cyanides. CTSH 
28.38 Fulminates, cyanates and thiocyanates. CTH 
28.39 Silicates; commercial alkali metal 
silicates. CTSH  
28.40 Borates; peroxoborates (perborates). As specified for subheading  
 - Disodium tetraborate (refined borax):  
2840.11 --   Anhydrous CTSH, except from subheading 
2840.19 
2840.19 --   Other CTSH, except from subheading 
2840.11  
2840.20 - Other borates CTSH 
2840.30 - Peroxoborates (perborates) CTSH 
28.41 Salts of oxometallic or peroxometallic 
acids. CTSH 
28.42 Other salts of inorganic acids or 
peroxoacids, excluding azides. CTSH 
28.43 Colloidal precious metals; inorganic or 
organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. CTSH 
28.44 Radioactive chemical elements and 
radioactive isotopes (including the 
fissile or fertile chemical elements and 
isotopes) and their compounds; mixtures and residues containing these products As specified for split headings 
ex28.44(a) - Waste and scrap; spent (irradiated) fuel 
elements (cartridges) of nuclear reactors.  The origin shall be the country where 
the radioactive waste and scrap or spent (irradiated) fuel elements (cartridges) of nuclear reactors of this 
split heading are derived or collected 
from manufacturing or processing operations or from consumption.  
ex28.44(b) - Natural radioactive elements or 
compounds, other than goods of ex 28.44(a)  The origin shall be the country where 
the natural radioactive elements or compounds of this split heading are obtained in their natural or unprocessed 
state.  
ex28.44(c) - Enriched or depleted radioactive 
elements or compounds, and alloys, dispersions (including cermets), ceramic 
products and mixtures containing such 
elements or compounds, other than goods of ex28.44(a)  CTHS, or change within this split 
heading following enrichment or depletion.  
ex28.44(d) - Other  CTHS   G/RO/W/111/Rev.6 
 Page 71 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
28.45 Isotopes other than those of heading 
No. 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. As specified for subheadings   
2845.10 - Heavy water (deuterium oxide)  CTSH  
2845.90 - Other As specified for split subheadings  
ex2845.90(a) Enriched or depleted isotopes other than 
those of heading 28.44; compounds of such isotopes CTSHS, or change within this split 
subheading following enrichment or depletion. 
ex2845.90(b) Other CTSHS 
28.46 Compounds, inorganic or organic, of 
rare-earth metals, of yttrium or of 
scandium or of mixtures of these metals. CTSH  
28.47 Hydrogen peroxyde, whether or not 
solidified with urea. CTH 
28.48 Phosphides, whether or not chemically 
defined, excluding ferrophosphorus. CTH 
28.49 Carbides, whether or not chemically 
defined. CTSH 
28.50 Hydrides, nitrides, azides, silicides and 
borides, whether or not chemically defined, other than compounds which 
are also carbides of heading No. 28.49. CTH 
28.51 Other inorganic compounds (including 
distilled or conductivity water and 
water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. CTH G/RO/W/111/Rev.6 
Page 72  
 
  CHAPTER 29 
 
Primary Rule 1:  Chemical Reaction   
  A “chemical reaction” is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.   
 The following are not considered to be chemical  reactions for the purposes of this definition: 
  (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or  (c) the addition or elimination of water of crystallization  
 A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and blends     
 
 (a) The deliberate and proportionally c ontrolled mixing or blending (including 
dispersing) of materials to conform to predetermined specifications which results in 
the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered as origin conferring. 
  (b) However the addition, whether or not in  combination, of diluents only or of the 
additives enumerated in HS Chapter Note  1(d) and 1(e) to Chapter 28 for the 
purposes indicated therein, is to be disregarded in determining the origin of the good. 
 
Primary Rule 3:  Purification  
  Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied:   (a) purification of a good resulting in the el imination of 80 percent of the content of 
existing impurities;  or 
 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
  of the following applications:    (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances; 
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics; 
  (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
  (vi) carriers used in a separation process;  or 
  (vii) nuclear grade uses. 
 
Primary Rule 4:  Change in particle size 
 
 [The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having a defined particle size, defined particle size  G/RO/W/111/Rev.6 
 Page 73 
 
 
  distribution or defined surface area, which are rele vant to the purposes of the resulting good and have 
different physical or chemical characteristics from th e input materials is to be considered as origin 
conferring.] 
 
Primary Rule 5:  Standard Materials   
 
 Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
Primary Rule 6:  Isomer Separation    
 The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring. 
 
Chapter Residual Rule  
 [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:  
Goods of this chapter produced by mixing or otherwise combining materials of different 
origins, originate in the country that produced  the materials (disregarding solvents and other 
additives permitted by HS Chapter note (1) that predominate by weight or volume, as appropriate, over those of each other single country.] 
 G/RO/W/111/Rev.6 
Page 74  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 29 Organic chemicals  
29.01 Acyclic hydrocarbons. CTSH 
29.02 Cyclic hydrocarbons. CTSH 
29.03 Halogenated derivatives of 
hydrocarbons. CTSH 
29.04 Sulphonated, nitrated or nitrosated 
derivatives of hydrocarbons, whether or not halogenated. CTSH 
29.05 Acyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH 
29.06 Cyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives. CTSH 
29.07 Phenols; phenol-alcohols. CTSH 
29.08 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of phenols or 
phenol-alcohols. CTSH 
29.09 Ethers, ether-alcohols, ether-phenols, 
ether-alcohol- phenols, alcohol peroxides, 
ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
29.10 Epoxides, epoxyalcohols, epoxyphenols 
and epoxyethers, with a three-membered 
ring, and their halogenated, sulphonated, 
nitrated or nitrosated derivatives. CTSH 
29.11 Acetals and hemiacetals, whether or not 
with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTH  
29.12 Aldehydes, whether or not with other 
oxygen function; cyclic polymers of aldehydes; paraformaldehyde. CTSH 
29.13 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of products of 
heading No. 29.12. CTH  
29.14 Ketones and quinones, whether or not 
with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH  G/RO/W/111/Rev.6 
 Page 75 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
29.15 Saturated acyclic monocarboxylic acids 
and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated 
derivatives. CTSH 
29.16 Unsaturated acyclic monocarboxylic 
acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
29.17 Polycarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH 
29.18 Carboxylic acids with additional oxygen 
function and their anhydrides, halides, 
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
29.19 Phosphoric esters and their salts, 
including lactophosphates; their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTH  
29.20 Esters of other inorganic acids 
(excluding esters of hydrogen halides) 
and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
29.21 Amine-function compounds. CTSH 
29.22 Oxygen-function amino-compounds. CTSH 
29.23 Quaternary ammonium salts and 
hydroxides; lecithins and other phosphoaminolipids. CTSH 
29.24 Carboxyamide-function compounds; 
amide-function compounds of carbonic acid. CTSH 
29.25 Carboxyimide-function compounds 
(including saccharin and its salts) and 
imine-function compounds. CTSH 
29.26 Nitrile-function compounds. CTSH 
29.27 Diazo-, azo- or azoxy-compounds. CTH 
29.28 Organic derivatives of hydrazine or of 
hydroxylamine. CTH 
29.29 Compounds with other nitrogen 
function. CTSH G/RO/W/111/Rev.6 
Page 76  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
29.30 Organo-sulphur compounds. CTSH 
29.31 Other organo-inorganic compounds. CTH 
29.32 Heterocyclic compounds with oxygen 
hetero-atom(s) only. CTSH 
29.33 Heterocyclic compounds with nitrogen 
hetero-atom(s) only. CTSH 
29.34 Nucleic acids and their salts; other 
heterocyclic compounds. CTSH 
29.35 Sulphonamides. CTH 
29.36 Provitamins and vitamins, natural or 
reproduced by synthesis (including 
natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. CTSH 
29.37 Hormones, natural or reproduced by 
synthesis; derivatives thereof, used 
primarily as hormones; other steroids 
used primarily as hormones. CTSH 
29.38 Glycosides, natural or reproduced by 
synthesis, and their salts, ethers, esters 
and other derivatives. CTSH  
29.39 Vegetable alkaloids, natural or 
reproduced by synthesis, and their salts, ethers, esters and other derivatives. CTSH 
29.40 Sugars, chemically pure, other than 
sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, 
and their salts, other than products of 
heading No. 29.37, 29.38 or 29.39. CTH 
29.41 Antibiotics. CTSH 
29.42 Other organic compounds. CTH 
 
  G/RO/W/111/Rev.6 
 Page 77 
 
 
  CHAPTER 30 
 Chapter Note:  Non-origin confering processes   
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not to be considered as origin conferring.]  
Primary Rule 1:  Chemical Reaction  
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.    The following are not considered to be chemical  reactions for the purposes of this definition: 
 
 (a)  dissolving in water or other solvents;  (b)   the elimination of solven ts including solvent water;  or 
 (c)  the addition or elimination of water of crystallization  
 A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and blends   
 
 [Except for goods of heading 30.03 the deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents only to conform to 
predetermined specifications which results in the production of a good having physical or chemical 
characteristics which are relevant to the purposes or  uses of the good and are different from the input 
materials is to be considered to be as origin conferring.] 
 
Primary Rule 3:  Purification   
 
 Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied:   (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities;  or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
   (i)  pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii)  chemical products and reagents fo r analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
catalyst); 
  (vi) carriers used in a separation process;  or  
  (vii) nuclear grade uses. 
 G/RO/W/111/Rev.6 
Page 78  
 
  Primary Rule 4:  Change in particle size   
 
 [The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and have 
different physical or chemical characteristics from th e input materials is to be considered as origin 
conferring.  This rule shall not be applied to heading 30.04.] 
 
Primary Rule 5:  Standard Materials  
  Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
Primary Rule 6:  Isomer Separation   
  The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring.  
Primary Rule 7:  Biotechnological Processes  
  (a)  Biological or biotechnological culturing, hybridization or genetic modification of: 
  (i) micro-organisms (bacteria, viruses (including phages) etc.) or   (ii) human, animal or plant cells; and 
 
(b)  production, isolation or purification of cellular or intercellular structures (such as 
isolated genes, gene fragments and plasmids)  
  are to be considered as origin conferring. 
 
Chapter Residual Rule  
 
 [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin 
shall be determined as follows: 
 1. Goods of headings 30.03 and 30.04 produced by mixing or otherwise combining materials of 
different origins, originate in the country that produced the therapeutic or prophylactic materials 
(disregarding solvents and other nonactive additiv es) that predominate by weight or volume, as 
appropriate, over those of each other single country.  
 
2. Goods of Subheading 3006.50 that satisfy the change of heading rule merely as a result of 
putting up articles in first aid boxes or kits, origin ate in the country that produced the largest number 
of articles in the box or kit.  
3. The country of origin of goods of subheading 300 5.90 that contain textile material shall be the 
country where the textile material was formed, or in the case of a good containing textile materials of 
more than one country, the origin of the good is the country in which the textile material that 
predominates by weight was formed.]  G/RO/W/111/Rev.6 
 Page 79 
 
 
  [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 30 Pharmaceutical products  
30.01 Glands and other organs for organo-
therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; 
other human or animal substances 
prepared for therapeutic or prophylactic uses, not elsewhere specified or included. As specified for subheadings 
3001.10 - Glands and other organs, dried, whether 
or not powdered CTH 
3001.20 - Extracts of glands or other organs or of 
their secretions CTSH 
3001.90 - Other CTSH 
30.02 Human blood; animal blood prepared 
for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological 
products, whether or not obtained by 
means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. CTSH 
30.03 Medicaments (excluding goods of 
heading No. 30.02, 30.05 or 30.06) 
consisting of two or more constituents 
which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. CTH 
 
30.04 Medicaments (excluding goods of 
heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products 
for therapeutic or prophylactic uses, put 
up in measured doses or in forms or packings for retail sale. CTH, except by mere pressing of 
tablets or by mere encapsulation. G/RO/W/111/Rev.6 
Page 80  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
30.05 Wadding, gauze, bandages and similar 
articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances 
or put up in forms or packings for retail 
sale for medical, surgical, dental or veterinary purposes. As specified for split headings  
ex3005(a) - Impregnated or coated with  
pharmaceutical substances CTH 
ex3005(b) -  Not impregnated or coated with 
pharmaceutical substances CTH, except from the headings of 
Section XI 
30.06 Pharmaceutical goods specified in Note 4 
to this Chapter. As specified for subheadings  
3006.10 -  Sterile surgical catgut, similar sterile 
suture materials and sterile tissue adhesives 
for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics CTH  
3006.20 -  Blood-grouping reagents CTH 
3006.30 -  Opacifying preparations for X-ray 
examinations; diagnostic reagents designed 
to be administered to the patient CTH 
 
3006.40 -  Dental cements a nd other dental fillings; 
bone reconstruction cements CTH  
3006.50 -  First-aid boxes and kits CTH, except when resulting only from 
putting up in sets 
3006.60 -  Chemical contraceptive preparations 
based on hormones or spermicides CTH  
  G/RO/W/111/Rev.6 
 Page 81 
 
 
  CHAPTER 31 
 Chapter Note:  Non-Origin Conferring Processes   
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not to be considered as origin conferring.]  
Primary Rule 1:  Chemical Reaction   
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.   The following are not to be considered as chemi cal reactions for the purposes of this definition: 
 
 (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or  (3) the addition or elimination of water of crystallization  
 A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and Blends   
 
 [The deliberate and proportionally controlled mixing or blending (including dispersing) of 
materials other than the addition of diluents only to conform to predetermined specifications which 
results in the production of a good having physical or  chemical characteristics which are relevant to 
the purposes or uses of the good and are different from  the input materials is to be considered as 
origin conferring.]  
Primary Rule 3:  Purification    
  Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied: 
 (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities; or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
    (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
catalyst); 
  (vi)  carriers used in a separation process;  or  
  (vii) nuclear grade uses. G/RO/W/111/Rev.6 
Page 82  
 
   
Primary Rule 4:  Standard Materials   
 
 Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
Primary Rule 5:  Isomer Separation   
 
 The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring. 
 
Chapter Residual Rule 
 
 [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin 
shall be determined as follows:   Goods of this chapter produced by mixing or  otherwise combining materials of different 
origins, originate in the country that produced  the fertilizing materials (disregarding solvents) 
that predominate by weight or volume, as appropriate, over those of each other single 
country.] 
 
   G/RO/W/111/Rev.6 
 Page 83 
 
 
   
HS Code 
Number Description of goods Primary Rules 
A B C 
Chapter 31 Fertiliser  
31.01 Animal or vegetable fertilisers, whether 
or not mixed together or chemically treated; fertilisers produced by the 
mixing or chemical treatment of animal 
or vegetable products. CTH 
 
31.02 Mineral or chemical fertilisers, 
nitrogenous. CTH  
31.03 Mineral or chemical fertilisers, 
phosphatic. CTH 
 
31.04 
 Mineral or chemical fertilisers, potassic. CTH 
31.05 Mineral or chemical fertilisers 
containing two or three of the fertilising elements nitrogen, phosphorus and 
potassium; other fertilisers; goods of this 
Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. As specified for subheadings 
3105.10 - Goods of this Chapter in tablets or similar 
forms or in packages of a gross weight not exceeding 10 kg CTSH, except when resulting from 
putting up in tablets or similar forms or in packages. 
3105.20 - Mineral or chemical fertilisers containing 
the three fertilising elements nitrogen, 
phosphorus and potassium CTH 
3105.30 - Diammonium hydrogenorthophosphate 
(diammonium phosphate) CTH 
3105.40 - Ammonium dihydrogenorthophosphate 
(monoammonium phosphate) and mixtures 
thereof with diammonium hydrogenorthophosphate (diammonium phosphate) CTH 
 - Other mineral or chemical fertilisers 
containing the two fertilising elements 
nitrogen and phosphorus:  
3105.51 --   Containing nitrates and phosphates CTH 
3105.59 --   Other CTH 
 
3105.60 - Mineral or chemical fertilisers containing 
the two fertilising elem ents phosphorus and 
potassium CTH 
3105.90 - Other CTH 
 
  G/RO/W/111/Rev.6 
Page 84  
 
  CHAPTER 32 
 Chapter Note:  Non-Origin Conferring Processes   
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]  
Primary Rule 1:  Chemical Reaction   
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.    The following are not to be considered as chemical reactions for the purposes of this 
definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water; or  (3) the addition or elimination of water of crystallization. 
 
 A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and Blends  
  [(a) The deliberate and proportionally c ontrolled mixing or blending (including 
dispersing) of materials other than the addition of diluents only to conform to predetermined specifications which results  in the production of a good having 
physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materi als is to be considered as origin 
conferring. 
 
 (b) Notwithstanding paragraph 1, the pr ocessing of crude dyestuffs and pigments 
(including the addition of diluents only) to produce a standardized product fulfilling 
prescribed specifications for shade, bright ness, colour strength, particulate size, 
particle distribution or solubility is to  be considered as origin conferring.] 
 Primary Rule 3:  Purification    
 Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied:   
 (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities; or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
  
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;  
 (iv) specialized optical uses;  G/RO/W/111/Rev.6 
 Page 85 
 
 
   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
 (vi) carriers used in a separation process;  or   (vii) nuclear grade uses. 
 
Primary Rule 4:  Change in particle size  
 [The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and have 
different physical or chemical characteristics from th e input materials is to be considered as origin 
conferring.] 
 
Primary Rule 5:  Standard Materials  
  Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
Primary Rule 6:  Isomer separation  
  The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring.  
Chapter Residual Rule 
  [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:   Goods of this chapter produced by mixing or  otherwise combining materials of different 
origins, originate in the country that produced the ma terials of this chapter (d isregarding solvents) that 
predominate by weight or volume, as appropriate, over those of each other single country.] 
 
 G/RO/W/111/Rev.6 
Page 86  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 32 Tanning or dyeing extracts; tannins and 
their derivatives; dyes, pigments and 
other colouring matter; paints and 
varnishes; putty and other mastics; inks  
32.01 Tanning extracts of vegetable origin; 
tannins and their salts, ethers, esters and 
other derivatives. As specified for split heading 
ex 32.01(a) -  Tannins CTHS 
ex 32.01(b) - Other CTH 
32.02 Synthetic organic tanning substances; 
inorganic tanning substances; tanning preparations, whether or not containing 
natural tanning substances; enzymatic 
preparations for pre-tanning. As specified for subheadings  
3202.10 - Synthetic organi c tanning substances CTH 
3202.90 - Other CTSH 
32.03 Colouring matter of vegetable or animal 
origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based 
on colouring matter of vegetable or 
animal origin. CTH 
32.04 Synthetic organic colouring matter, 
whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic 
products of a kind used as fluorescent 
brightening agents or as luminophores, whether or not chemically defined. CTSH 
32.05 Colour lakes; preparations as specified 
in Note 3 to this Chapter based on colour lakes. CTH 
32.06 Other colouring matter; preparations as 
specified in Note 3 to this Chapter, other than those of heading No. 32.03, 32.04 or 
32.05; inorganic products of a kind used 
as luminophores, whether or not chemically defined. CTSH  G/RO/W/111/Rev.6 
 Page 87 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
32.07 Prepared pigments, prepared opacifiers 
and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, 
of a kind used in the ceramic, enamelling 
or glass industry; glass frit and other glass, in the form of powder, granules or flakes. CTSH 
32.08 Paints and varnishes (including enamels 
and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a 
non-aqueous medium; solutions as 
defined in Note 4 to this Chapter. As specified for split headings  
ex32.08(a) - Paints and varnishes (including enamels 
and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium;  CTHS 
ex32.08(b) -  Solutions as defined in note 4 to this 
Chapter CTH, except from headings 39.01 to 
39.13 
32.09 Paints and varnishes (including enamels 
and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an 
aqueous medium. CTH 
32.10 Other paints and varnishes (including 
enamels, lacquers and distempers); 
prepared water pigments of a kind used for finishing leather. CTH 
32.11 Prepared driers. CTH 
32.12 Pigments (including metallic powders 
and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes 
and other colouring matter put up in 
forms or packings for retail sale. As specified for subheadings  
3212.10 - Stamping foils CTSH 
3212.90 - Other CTH 
32.13 Artists', students' or signboard painters' 
colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or 
packings CTH, except when resulting only from 
putting in tablets, tubes, jars, bottles, pans or in similar forms or packings  G/RO/W/111/Rev.6 
Page 88  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
32.14 Glaziers' putty, grafting putty, resin 
cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for 
façades, indoor walls, floors, ceilings or 
the like. CTH, except from subheading 3824.50 
32.15 Printing ink, writing or drawing ink and 
other inks, whether or not concentrated 
or solid. CTSH  G/RO/W/111/Rev.6 
 Page 89 
 
 
  CHAPTER 33 
 Chapter Note 1:  Non Origin-Conferring Processes   
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]  
Chapter Note 2:  Change in use   
  The change of classification resulting from the mere  change in use is not to be considered as 
origin-conferring. 
 
Primary Rule 1:  Mixtures and Blends   
  For the purposes of headings 33.02, 33.04 , 33.05, 33.06 and 33.07, the deliberate and 
proportionally controlled mixing or blending (incl uding dispersing) of materials other than the 
addition of diluents only to conform to predetermi ned specifications which results in the production of 
a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be  considered as origin conferring.  However, the 
mere addition of the goods of headings 33.01 or 33.02  to the goods of other headings of this Chapter 
should not be considered as produc ing a good having physical or chemical characteristics which are 
relevant to the purposes or uses of  the good under this Chapter. 
 
Primary Rule 2:  Purification     
 
 Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied:   (a) purification of a good resulting in the elimination of 80 percent of the content of 
 existing impurities;  or 
 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
 of the following applications: 
   (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
  (vi) carriers used in a separation process; or  
  (vii) nuclear grade uses. 
 
[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. G/RO/W/111/Rev.6 
Page 90  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 33 Essential oils and resinoids;  perfumery, 
cosmetic or toilet preparations  
33.01 -  Essential oils (terpeneless or not), 
including concretes and absolutes; resinoids; extracted oleoresins; 
concentrates of essential oils in fats, in 
fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. CTSH 
33.02 Mixtures of odoriferous substances and 
mixtures (including alcoholic solutions) 
with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of 
beverages [See Note 1 of this Chapter] 
33.03 Perfumes and toilet waters. CTH, except by mere dilution or by 
mere addition of alcohol to odoriferous 
substance or to a perfume base. 
33.04 Beauty or make-up preparations and 
preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. CTSH 
 
33.05 Preparations for use on the hair. CTSH 
33.06 Preparations for oral or dental hygiene, 
including denture fixative pastes and 
powders; yarn used to clean between the 
teeth (dental floss), in individual retail packages. As specified for subheadings  
3306.10 - Dentifrices CTSH 
3306.20 - Yarn used to clean between the teeth 
(dental floss) CTH, except by cutting and putting up 
for retail sale only 
3306.90 - Other CTSH 
 
33.07 Pre-shave, shaving or after-shave 
preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet 
preparations, not elsewhere specified or 
included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. CTSH  G/RO/W/111/Rev.6 
 Page 91 
 
 
  CHAPTER 34 
 Chapter Note:  Non-Origin Conferring Processes  
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not to be considered as origin conferring. ]  
Primary Rule 1:  Chemical Reaction  
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.    The following are not to be considered as chemical reactions for the purposes of this 
definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or  (3) the addition or elimination of water of crystallization. 
 
 A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and Blends   
  [The deliberate and proportionally controlled mixing or blending (including dispersing) of 
materials other than the addition of diluents only to conform to predetermined specifications which 
results in the production of a good having physical or  chemical characteristics which are relevant to 
the purposes or uses of the good and are different from  the input materials is to be considered as 
origin conferring.]  Primary Rule 3:  Purification   
 
 Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied:   
 (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities; or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a  
  catalyst); 
  (vi) carriers used in a separation process;  or    (vii) nuclear grade uses. 
 G/RO/W/111/Rev.6 
Page 92  
 
  Primary Rule 4:  Reduction in particle size  
 
 The deliberate and controlled reduction in par ticle size of a good, other than by merely 
crushing, resulting in a good having a defined particle  size, defined particle size distribution or 
defined surface area, which are relevant to the pu rposes of the resulting good and have different 
physical or chemical characteristics from the input ma terials is to be considered as 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 34 Soap, organic surface-active agents, 
washing preparations, lubricating 
preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of 
plaster  
34.01 Soap; organic surface-active products 
and preparations for use as soap, in the 
form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with 
soap or detergent. As specified for split headings  
ex34.01(a) - Paper, wadding, felt and non-wovens, 
impregnated, coated or covered with soap 
or detergent  CTHS 
ex34.01(b) - Other CTH  
34.02 Organic surface-active agents (other 
than soap); surface-active preparations, washing preparations (including 
auxiliary washing preparations) and 
cleaning preparations, whether or not containing soap, other than those of heading No. 34.01. As specified for subheadings  
 - Organic surface-active agents, whether or 
not put up for retail sale:  
3402.11 --   Anionic CTSH 
3402.12 --   Cationic CTSH 
3402.13 --   Non-ionic CTSH 
3402.19 --   Other CTSH 
3402.20 - Preparations put up for retail sale CTH 
3402.90 - Other CTH  G/RO/W/111/Rev.6 
 Page 93 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
34.03 Lubricating preparations (including 
cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould 
release preparations, based on 
lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic 
constituents, 70 % or more by weight of 
petroleum oils or of oils obtained from bituminous minerals. CTH 
34.04 Artificial waxes and prepared waxes. CTH 
34.05 Polishes and creams, for footwear, 
furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, 
nonwovens, cellular plastics or cellular 
rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04. As specified for split headings  
ex34.05(a) - In the form of paper, wadding, felt, 
nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered 
with such preparations  CTHS 
ex34.05(b) - Other  CTH 
34.06 Candles, tapers and the like. CTH 
34.07 Modelling pastes, including those put up 
for children's amusement; preparations 
known as "dental wax" or as "dental 
impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of 
calcined gypsum or calcium sulphate). CTH 
 
 G/RO/W/111/Rev.6 
Page 94  
 
  CHAPTER 35 
 Chapter Note:  Non-Origin Conferring Processes  
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not to be considered as origin conferring.]  
Primary Rule 1:  Chemical Reaction    
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.    The following are not to be considered as chemical reactions for the purposes of this 
definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or  (3) the addition or elimination of water of crystallization 
 
 A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and Blends  
  [For the purposes of subheading 3502.20 and headings 35.06 and 35.07, the deliberate and 
proportionally controlled mixing or blending (incl uding dispersing) of materials other than the 
addition of diluents only to conform to predetermi ned specifications which results in the production of 
a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to  be considered to be as origin conferring.] 
 Primary Rule 3:  Purification  
 
 Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied:  
 (a) purification of a good resulting in the elimination of 50 percent of the content of 
existing impurities; or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses; 
(v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
catalyst); 
  (vi) carriers used in a separation process;  or    (vii) nuclear grade uses. 
  G/RO/W/111/Rev.6 
 Page 95 
 
 
  Primary Rule 4:  Reduction in particle size  
 
 The deliberate and controlled reduction in par ticle size of a good, other than by merely 
crushing, resulting in a good having a defined particle  size, defined particle size distribution or 
defined surface area, which are relevant to the pu rposes of the resulting good and have different 
physical or chemical characteristics from the input ma terials is to be considered as origin conferring. 
 
Primary Rule 5:  Standard Materials  
 
Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard materi als is to be considered as origin conferring. 
 
Primary Rule 6:  Isomer Separation  
  The isolation or separation of isomers from a mixt ure of isomers is to be considered as 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  35 Albuminoidal substances;  modified 
starches;  glues;  enzymes  
35.01 Casein, caseinates and other casein 
derivatives; casein glues. As specified for subheadings  
3501.10 - Casein CTH 
3501.90 - Other As specified for split subheadings  
ex3501.90(a)  -- Casein glues    CTSHS   
ex3501.90(b)  -- Other   CTSH 
35.02 Albumins (including concentrates of 
two or more whey proteins, containing 
by weight more than 80 % whey 
proteins, calculated on the dry matter), albuminates and other albumin derivatives. As specified for subheadings  
 - Egg albumin:  
3502.11 --   Dried CTSH 
3502.19 --   Other CTH, except from heading 04.07 or 
04.08 
3502.20 - Milk albumin, including concentrates of 
two or more whey proteins CTH 
3502.90 - Other CTH G/RO/W/111/Rev.6 
Page 96  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
35.03 Gelatin (including gelatin in 
rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; 
isinglass; other glues of animal origin, 
excluding casein glues of heading No. 35.01. CTH 
35.04 Peptones and their derivatives; other 
protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. CTH  
35.05 Dextrins and other modified starches 
(for example, pregelatinised or 
esterified starches); glues based on starches, or on dextrins or other modified starches. As specified for subheadings  
3505.10 - Dextrins and other modified starches CTH 
3505.20 - Glues CTSH  
35.06 Prepared glues and other prepared 
adhesives, not elsewhere specified or 
included; products suitable for use as 
glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. CTSH 
35.07 Enzymes; prepared enzymes not 
elsewhere specified or included. CTH 
  G/RO/W/111/Rev.6 
 Page 97 
 
 
  CHAPTER 36 
 
[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 36 Explosives;  pyrotechnic products;  
matches;  pyrophoric alloys;  certain 
combustible preparations  
36.01 Propellent powders. CTH 
36.02 Prepared explosives, other than 
propellent powders. CTH 
36.03 Safety fuses; detonating fuses; 
percussion or detonating caps; igniters; electric detonators. CTH 
36.04 Fireworks, signalling flares, rain 
rockets, fog signals and other pyrotechnic articles. CTH 
36.05 Matches, other than pyrotechnic 
articles of heading No. 36.04. CTH 
36.06 Ferro-cerium and other pyrophoric 
alloys in all forms; articles of 
combustible materials as specified in 
Note 2 to this Chapter. CTH except when this change results 
from the liquefaction or putting up for 
retail sale of products of other 
headings  
 
 
 G/RO/W/111/Rev.6 
Page 98  
 
  CHAPTER 37 
 
Chapter Note:  Non-Origin Conferring Processes     
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not to be considered as origin conferring.]  
Primary Rule:  Mixtures and Blends     
 
 [For the purposes of heading 37.07,  the deliberate and proportionally controlled mixing or 
blending (including dispersing) of materials other than the addition of diluents only to conform to predetermined specifications which results in the production of a good having physical or chemical 
characteristics which are relevant to the purposes or  uses of the good and are different from the input 
materials is to be considered as 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 37 Photographic or cinematographic goods  
37.01 Photographic plates and film in the flat, 
sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, 
sensitised, unexposed, whether or not in 
packs. As specified for subheadings  
3701.10 - For X-ray CTH except from heading 37.02 
3701.20 - Instant print film CTH 
3701.30 - Other plates and film, with any side 
exceeding 255 mm CTH except from heading 37.02 
 --   Other  
3701.91 --   For colour photography (polychrome) CTH except from heading 37.02 
3701.99 --   Other CTH except from heading 37.02 
37.02 Photographic film in rolls, sensitised, 
unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. CTH except from heading 37.01 
37.03 Photographic paper, paperboard and 
textiles, sensitised, unexposed. CTH 
37.04 Photographic plates, film, paper, 
paperboard and textiles, exposed but not developed. CTH  G/RO/W/111/Rev.6 
 Page 99 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
37.05 Photographic plates and film, exposed 
and developed, other than cinematographic film. CTH 
37.06 Cinematographic film, exposed and 
developed, whether or not incorporating sound track or consisting 
only of sound track. CTH 
37.07 Chemical preparations for 
photographic uses (other than 
varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a 
form ready for use. CTH 
 G/RO/W/111/Rev.6 
Page 100  
 
  CHAPTER 38 
 
Chapter Note:  Non-Origin Conferring Processes   
  [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not to be considered as origin conferring.]  
Primary Rule 1:  Chemical Reaction    
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.    The following are not considered as chemical reactions for the purposes of this definition: 
 
 (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or  (3) the addition or elimination of water of crystallization  
 A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and Blends   
 
 [For the purposes of headings 38.01, 38.04,  38.06, 38.07, 38.08 through 38.15, 38.19 through 
38.21, 38.23 and 38.24,  the deliberate and proportionally cont rolled mixing or blending (including 
dispersing) of materials other than the addition of diluents only to conform to predetermined 
specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered as origin conferring. ]  Primary Rule 3:  Purification   
 
 Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied:  
(a) purification of a good resulting in the elim ination of 80 percent of the content of 
 existing impurities;  or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
 
(i) pharmaceutical, medical, cosmetic, vete rinary or food grade substances;  
(ii) chemical products and reagents for an alytical, diagnostic or laboratory uses; 
(iii) elements and components for use in micro-electronics;  (iv) specialized optical uses; (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
catalyst); 
(vi) carriers used in a separation process;  or 
(vii) nuclear grade uses. 
  G/RO/W/111/Rev.6 
 Page 101 
 
 
  Primary Rule 4:  Change in particle size 
 
 [For the purposes of headings 38.02, 38.08, 38 .09, 38.11, 38.12 and 38.15, the deliberate and 
controlled modification in particle size of a goo d, other than by merely crushing [or pressing,] 
resulting in a good having a defined particle size, de fined particle size dist ribution or defined surface 
area, which are relevant to the purposes of the resu lting good and have different  physical or chemical 
characteristics from the input materials is to be considered as origin conferring.] 
 
Primary Rule 5:  Standard Materials  
  Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard materi als is to be considered as 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 38 Miscellaneous chemical products  
38.01 Artificial graphite; colloidal or semi-
colloidal graphite; preparations based 
on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. As specified for subheadings  
3801.10 -  Artificial graphite CTSH; or 
Change within the subheading from 
waste, scrap or worn-out articles  
3801.20 -  Colloidal or semi-colloidal graphite CTSH 
3801.30 -  Carbonaceous pastes for electrodes and 
similar pastes for furnace linings CTSH 
3801.90 -  Other CTSH 
38.02 Activated carbon; activated natural 
mineral products; animal black, 
including spent animal black. CTH 
38.03 Tall oil, whether or not refined. As specified for split headings  
ex 38.03(a) 
 -  Refined  
 CTHS 
ex 38.03(b) -  Other  CTH 
38.04 Residual lyes from the manufacture of 
wood pulp, whether or not 
concentrated, desugared or chemically 
treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03. CTH G/RO/W/111/Rev.6 
Page 102  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
38.05 Gum, wood or sulphate turpentine and 
other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; 
sulphite turpentine and other crude 
para-cymene; pine oil containing alpha-terpineol as the main constituent.As specified for subheadings  
3805.10 -  Gum, wood or sulphate turpentine oils CTH 
3805.20 -  Pine oil CTSH 
3805.90 -  Other CTSH 
38.06 Rosin and resin acids, and derivatives 
thereof; rosin spirit and rosin oils; run 
gums. CTSH 
38.07 Wood tar; wood tar oils; wood 
creosote; wood naphtha; vegetable 
pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. CTH 
38.08 Insecticides, rodenticides, fungicides, 
herbicides, anti-sprouting products and plant-growth regulators, disinfectants 
and similar products, put up in forms 
or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). CTH  
38.09 Finishing agents, dye carriers to 
accelerate the dyeing or fixing of 
dyestuffs and other products and 
preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. CTH  
38.10 Pickling preparations for metal 
surfaces; fluxes and other auxiliary 
preparations for soldering, brazing or 
welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for 
welding electrodes or rods. CTH  G/RO/W/111/Rev.6 
 Page 103 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
38.11 Anti-knock preparations, oxidation 
inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for 
mineral oils (including gasoline) or for 
other liquids used for the same purposes as mineral oils. CTH 
38.12 Prepared rubber accelerators; 
compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for 
rubber or plastics. CTH  
38.13 Preparations and charges for fire-
extinguishers; charged fire-
extinguishing grenades. CTH 
38.14 Organic composite solvents and 
thinners, not elsewhere specified or included; prepared paint or varnish removers. CTH 
38.15 Reaction initiators, reaction 
accelerators and catalytic preparations, 
not elsewhere specified or included. CTH 
38.16 Refractory cements, mortars, concretes 
and similar compositions, other than 
products of heading No. 38.01. CTH 
38.17 Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than those of 
heading No. 27.07 or 29.02. CTH 
38.18 Chemical elements doped for use in 
electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. CTH,  or change within this heading 
following the cutting into discs, wafers or similar forms, polishing or coating with an epitaxial layer . 
38.19 Hydraulic brake fluids and other 
prepared liquids for hydraulic 
transmission, not containing or 
containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. CTH 
38.20 Anti-freezing preparations and 
prepared de-icing fluids. CTH 
38.21 Prepared culture media for 
development of micro-organisms. CTH G/RO/W/111/Rev.6 
Page 104  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
38.22 Diagnostic or laboratory reagents on a 
backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 
No. 30.02 or 30.06. CTH 
38.23 Industrial monocarboxylic fatty acids; 
acid oils from refining; industrial fatty 
alcohols. CTSH 
38.24 Prepared binders for foundry moulds 
or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not 
elsewhere specified or included; 
residual products of the chemical or allied industries, not elsewhere specified or included. CTSH 
  G/RO/W/111/Rev.6 
 Page 105 
 
 
  CHAPTER 39 
 Primary Rule 1:  Chemical Reaction  
  A “chemical reaction” is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.    The following are not to be considered as chemical reactions for the purposes of this 
definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or  (3) the addition or elimination of water of crystallization  
 A chemical reaction as defined above is to be considered as origin conferring. 
  This definition comprises all types of polyme rization reactions and chemical modification of 
polymers, including cross-linking by harden er/cross-linking agents and irradiation.  
 Primary Rule 2:  Mixtures and Blends     
 
 [The deliberate and proportionally controlled mixing or blending including dispersing of 
materials other than the addition of diluents only to conform to predetermined specifications 
which results in the production of a good having physical or chemical characteristics which 
are relevant to the purposes or uses of the good and are different from the input materials is to 
be considered as origin conferring.] 
 
Primary Rule 3:  Purification   
 
 Purification is to be considered as origin conf erring provided that one of the following criteria 
is satisfied: 
   (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities;  or 
 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses; 
(v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
  (vi) carriers used in a separation process; or    (vii) nuclear grade uses.  Primary Rule 4:  Change in particle size 
 
 [The deliberate and controlled modification in  particle size of a good including micronizing 
by dissolving a polymer and subsequent precipitation,  other than by merely crushing, resulting in a 
good having a defined particle size, defined particle size distribution or defined surface area, which G/RO/W/111/Rev.6 
Page 106  
 
  are relevant to the purposes of the resulting g ood and have different physical or chemical 
characteristics from the input materials is to be considered as origin conferring.] 
 
Chapter Residual Rule 
  [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:   (1) Goods of headings 39.01 through 39.14 produced by mixing or otherwise combining 
materials of different origins, originate in  the country that produced the polymers that 
predominate by weight or volume, as a ppropriate, over those of each other single 
country.]  
 
[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 39 Plastics and articles thereof  
39.01  Polymers of ethylene, in primary forms  CTH 
39.02 Polymers of propylene or of other 
olefins, in primary forms. CTH 
39.03 Polymers of styrene, in primary forms. CTH 
39.04 Polymers of vinyl chloride or of other 
halogenated olefins, in primary forms. CTH 
39.05 Polymers of vinyl acetate or of other 
vinyl esters, in primary forms; other 
vinyl polymers in primary forms. CTH 
39.06 Acrylic polymers in primary forms. CTH 
39.07 Polyacetals, other polyethers and 
epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. CTH 
39.08 Polyamides in primary forms. CTH 
39.09 Amino-resins, phenolic resins and 
polyurethanes, in primary forms. CTH 
39.10 Silicones in primary forms CTH 
39.11 Petroleum resins, coumarone-indene 
resins, polyterpenes, polysulphides, polysulphones and other products 
specified in Note 3 to this Chapter, not 
elsewhere specified or included, in primary forms. CTH  G/RO/W/111/Rev.6 
 Page 107 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
39.12 Cellulose and its chemical derivatives, 
not elsewhere specified or included, in primary forms. CTH 
39.13 Natural polymers (for example, alginic 
acid) and modified natural polymers (for example, hardened proteins, 
chemical derivatives of natural rubber), 
not elsewhere specified or included, in primary forms. CTH 
39.14 Ion-exchangers based on polymers of 
headings Nos. 39.01 to 39.13, in primary forms. CTH 
39.15 Waste, parings and scrap of plastics. The origin shall be the country where 
the waste, parings and scrap of this heading are collected or derived from 
manufacturing or processing 
operations or from consumption.  
39.16 Monofilament of which any cross-
sectional dimension exceeds 1 mm, 
rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. CTH, or change within this heading to 
reinforced, laminated or supported 
material.  
 
39.17 Tubes, pipes and hoses, and fittings 
therefor (for example, joints, elbows, 
flanges), of plastics. CTH, or change within this heading to 
reinforced, laminated or supported 
material.  
39.18 Floor coverings of plastics, whether or 
not self-adhesive, in rolls or in the form 
of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.  CTH 
39.19 Self-adhesive plates, sheets, film, foil, 
tape, strip and other flat shapes, of plastics, whether or not in rolls. CTH, or change within this heading to 
reinforced, laminated or supported material.  
39.20 Other plates, sheets, film, foil and strip, 
of plastics, non-cellular and not 
reinforced, laminated, supported or 
similarly combined with other materials. CTH, or change within this heading 
following the vacuum disposition of 
metal on the surface of plastics. 
 
39.21 Other plates, sheets, film, foil and strip, 
of plastics. CTH, or change within this heading to 
reinforced, laminated or supported material, or change within this heading following the vacuum deposition of 
metal on the surface of plastics.  
39.22 Baths, shower-baths, wash-basins, 
bidets, lavatory pans, seats and covers, 
flushing cisterns and similar sanitary ware, of plastics. CTH G/RO/W/111/Rev.6 
Page 108  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
39.23 Articles for the conveyance or packing 
of goods, of plastics; stoppers, lids, caps and other closures, of plastics. CTH 
39.24 Tableware, kitchenware, other 
household articles and toilet articles, of plastics. CTH 
39.25 Builders' ware of plastics, not elsewhere 
specified or included. [CTH]  
 
39.26 Other articles of plastics and articles of 
other materials of headings Nos. 39.01 
to 39.14. As specified for subheadings  
3926.10  - Office or school supplies [CTH] 
3926.20  - Articles of apparel and clothing 
accessories including gloves) [CTH provided that the goods are 
assembled in a single country in 
accordance with the No te of Chapters 
61 or 62.] 
3926.30  - Fittings for furniture, coachwork or the 
like [CTH] 
3926.40  - Statuettes and other ornamental articles [CTH] 
3926.90  - Other [CTH]  G/RO/W/111/Rev.6 
 Page 109 
 
 
  CHAPTER 40 
 Primary Rule 1:  Chemical Reaction   
  A “chemical reaction” is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.    The following are not to be considered as chemical reactions for the purposes of this 
definition: 
  (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or  (c) the addition or elimination of water of crystallization  
 A chemical reaction as defined above is to be considered as origin conferring. 
 
Primary Rule 2:  Mixtures and Blends    
 
[The deliberate and proportionally controlled mi xing or blending (including dispersing) of 
materials other than the addition of diluents only to conform to predetermined specifications which 
results in the production of a good having physical or  chemical characteristics which are relevant to 
the purposes or uses of the good and are different from  the input materials is to be considered as 
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. 
 G/RO/W/111/Rev.6 
Page 110  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 40 Rubber and articles thereof  
40.01 Natural rubber, balata, gutta-percha, 
guayule, chicle and similar natural gums, in primary forms or in plates, 
sheets or strip. As specified for subheadings  
4001.10 - Natural rubber latex, whether or not 
pre-vulcanised The origin shall be the country 
where the goods of this subheading 
are obtained in their natural or unprocessed state. 
 - Natural rubber in other forms:  
4001.21 --   Smoked sheets [The origin shall be the country 
where the good of this subheading 
are obtained in their natural or 
unprocessed state.] 
4001.22 --   Technically specified natural rubber 
(TSNR) [CTSH] 
4001.29 --   Other [CTSH] 
4001.30 - Balata, gutta-percha, guayule, chicle 
and similar natural gums The origin shall be the country 
where the goods of this heading are obtained in their natural or 
unprocessed state 
40.02 Synthetic rubber and factice derived 
from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No 40.01 with any 
product of this heading, in primary 
forms or in plates, sheets or strip.  As specified for subheadings  
 - Styrene-butadiene rubber (SBR); 
carboxylated styrene-butadiene rubber 
(XSBR):  
4002.11 --   Latex CTH 
4002.19 --   Other CTH  
4002.20 - Butadiene rubber (BR) CTH 
 - Isobutene-isoprene (butyl) rubber 
(IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):  
4002.31 --   Isobutene-isoprene (butyl) rubber 
(IIR) CTH  
4002.39 --   Other CTH  
 - Chloroprene (chlorobutadiene) rubber 
(CR):  
4002.41 --   Latex CTH 
4002.49 --   Other CTH  
 - Acrylonitrile-butadiene rubber (NBR):  
4002.51 --   Latex CTH  G/RO/W/111/Rev.6 
 Page 111 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
4002.59 --   Other CTH  
4002.60 - Isoprene rubber (IR) CTH  
4002.70 - Ethylene-propylene-non-conjugated 
diene rubber (EPDM) CTH  
4002.80 - Mixtures of any product of heading 
No. 40.01 with any product of this 
heading CTH, except from heading 40.01 
(See Primary Rule 2 of this 
Chapter) 
 - Other:  
4002.91 --   Latex CTH 
4002.99 --   Other CTH  
40.03 Reclaimed rubber in primary forms 
or in plates, sheets or strip. CTH 
40.04 Waste, parings and scrap of rubber 
(other than hard rubber) and powders 
and granules obtained therefrom. The origin shall be the country 
where the rubber waste, parings and 
scrap of this heading are derived or collected from manufacturing or processing operations or from consumption 
40.05 Compounded rubber, unvulcanised, in 
primary forms or in plates, sheets or strip. CTH 
40.06 Other forms (for example, rods, tubes 
and profile shapes) and articles (for 
example, discs and rings), of unvulcanised rubber. CTH 
40.07 Vulcanised rubber thread and cord. CTH 
 
40.08 Plates, sheets, strip, rods and profile 
shapes, of vulcanised rubber other than hard rubber. CTH  
40.09 Tubes, pipes and hoses, of vulcanised 
rubber other than hard rubber, with 
or without their fittings (for example, 
joints, elbows, flanges). CTH 
40.10 Conveyor or transmission belts or 
belting, of vulcanised rubber. CTH 
40.11 New pneumatic tyres, of rubber. CTH 
40.12 Retreaded or used pneumatic tyres of 
rubber; solid or cushion tyres, 
interchangeable tyre treads and tyre flaps, of rubber. As specified for subheadings  
4012.10 - Retreaded tyres CTSH 
4012.20 -  Used pneumatic tyres The origin shall be the country 
where  the goods of this subheading were last collected and packed for shipment  G/RO/W/111/Rev.6 
Page 112  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
4012.90 -  Other CTH 
40.13 Inner tubes, of rubber. CTH 
40.14 Hygienic or pharmaceutical articles 
(including teats), of vulcanised rubber 
other than hard rubber, with or without fittings of hard rubber. CTH 
40.15 Articles of apparel and clothing 
accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber. CTH 
40.16 Other articles of vulcanised rubber 
other than hard rubber. CTH 
40.17 Hard rubber (for example, ebonite) in 
all forms, including waste and scrap; 
articles of hard rubber. As specified for split headings  
ex40.17(a) Slabs, blocks, plates, sheets, strips, rods, 
profile shapes, tubes, pipes and hoses  CTH 
ex40.17(b) Waste and Scrap  The origin shall be the country 
where the waste or scrap of this 
split heading is collected or derived from manufacturing or processing operations or from consumption 
ex40.17(c) Other  CTHS 
  G/RO/W/111/Rev.6 
 Page 113 
 
 
  CHAPTER 41 
 
[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 41  Raw hides and skins (other than 
furskins) and leather   
41.01 
 Raw hides and skins of bovine or 
equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, 
but not tanned, parchment-dressed or 
further prepared), whether or not dehaired or split.  CTH 
41.02  Raw skins of sheep or lambs (fresh, or 
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool 
on or split, other than those excluded 
by Note 1 (c) to this Chapter.  CTH 
41.03  Other raw hides and skins (fresh, or 
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or 
split, other than those excluded by 
Note 1 (b) or 1 (c) to this Chapter.  CTH 
41.04  Leather of bovine or equine animals, 
without hair on, other than leather of 
heading No. 41.08 or 41.09.  As specified for split headings 
ex41.04(a)  - Provisionally prepared   CTH, except from heading 41.01 
ex41.04(b) - Tanned in the wet state  [CTHS] 
ex41.04(c) - Other  [CTHS] 
41.05  Sheep or lamb skin leather, without 
wool on, other than leather of heading 
No. 41.08 or 41.09.  As specified for split headings 
ex41.05(a)  -  Provisionally prepared   CTH, except from heading 41.02 
ex41.05(b) -  Tanned, in the wet state  [CTHS] 
ex41.05(c) -  Other  [CTHS] G/RO/W/111/Rev.6 
Page 114  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
41.06  Goat or kid skin leather, without hair 
on, other than leather of heading No. 41.08 or 41.09.  As specified for split headings 
ex41.06(a)  - Provisionally prepared   CTH, except from heading 41.03 
ex41.06(b) - Tanned, in the wet state  [CTHS] 
ex41.06(c) - Other  [CTHS] 
41.07  Leather of other animals, without hair 
on, other than leather of heading No. 
41.08 or 41.09.  As specified for split headings 
ex 41.07(a)  -  Provisionally prepared   CTH, except from heading 41.03 
ex41.07(b) -  Tanned, in the wet state  [CTHS] 
ex41.07(c) -  Other  [CTHS] 
41.08  Chamois (including combination 
chamois) leather.  CTH 
41.09  Patent leather and patent laminated 
leather; metallised leather  CTH 
41.10  Parings and other waste of leather or 
of composition leather, not suitable for 
the manufacture of leather articles; leather dust, powder and flour.  The origin shall be the country 
where the good of this heading is 
derived. 
41.11  
  Composition leather with a basis of 
leather or leather fibre, in slabs, sheets or strip, whether or not in rolls.  CTH 
  G/RO/W/111/Rev.6 
 Page 115 
 
 
  CHAPTER 42 
 
Definition:   Assembly in a single country  
  [(a) For the purposes of this chapter, and subj ect to paragraph (b), the term “assembled in 
a single country” means that all of the assembly operations following the cutting of 
the fabric, or the knitting or crocheting, to shape of the parts have been performed in 
that country. 
 
 (b) For the purposes of paragraph (a) perform ing or not performing operations such as 
the following shall not affect the determination of whether the good has been assembled in a single country: 
   - attaching to garments or accessories items such as accessories, buttons and 
other fasteners, pockets, trimmings, cu ffs, plackets, labels, foot straps, 
ornaments, belt loops, epaulettes collars; 
  - making button holes, hemming, pressing, stone or acid washing.] 
 
Chapter Note:  Minor processing operations not affecting origin  
  [For the purposes of determining the country of origin for goods in Chapter 42 that are not 
wholly obtained in one country, the following individual processes, considered singly, are minimal operations and shall not affect the origin of the go ods concerned, whether or not such processes result 
in changes of classification:  
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes;  or 
 (d) Putting up goods for retail sale or in sets or ensembles.]   
 
Chapter Residual Rule   
 
[When application of the primary rules of this  chapter (including the product specific rules 
provided in the matrix) does not result in a determ ination of a country of origin, the country of 
origin shall be determined as follows: 
   The country of origin of a good of heading 42.02 or 42.03 that was assembled from 
parts, but was not wholly assembled in a si ngle country, is the country in which the 
most significant assembly operations were  performed in the making-up of the good, 
without regard to the addition of buttons and other fasteners, belt and hanger loops, 
belts, patch pockets, labels, foot straps, epaulettes, ornaments and other minor 
components.] 
 
[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.   G/RO/W/111/Rev.6 
Page 116  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 42 Articles of leather; saddlery and 
harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).   
42.01  Saddlery and harness for any animal 
(including traces, leads, knees pads, 
muzzles, saddle clothes, saddle bags, 
dog coats and the like), of any material.  CTH 
 
42.02 Trunks, suit-cases, vanity-cases, 
executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical 
instrument cases, gun cases, holsters 
and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-
cases, jewellery boxes, powder-boxes, 
cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of 
paperboard, or wholly or mainly 
covered with such materials or with paper. [CTH, provided the goods are 
assembled in a single country] 
42.03  Articles of apparel and clothing 
accessories, of leather or of composition leather.  [CTH, provided the goods are 
assembled in a single country] 
42.04  Articles of leather or of composition 
leather, of a kind used in machinery or mechanical appliances or for other 
technical uses. CTH 
 
42.05  Other articles of leather or of 
composition leather.  CTH 
 
42.06  
 Articles of gut (other than silk-worm 
gut), of goldbeater's skin, of bladders 
or of tendons. CTH 
 
  G/RO/W/111/Rev.6 
 Page 117 
 
 
  CHAPTER 43 
 
Definition:   Assembly in a single country  
 
 [(a) For the purposes of this chapter, and subj ect to paragraph (b), the term “assembled in 
a single country” means that all of the assembly operations following the cutting of 
the fabric, or the knitting or crocheting, to shape of the parts have been performed in 
that country. 
 
 (b) For the purposes of paragraph (a) perform ing or not performing operations such as 
the following shall not affect the determination of whether the good has been assembled in a single country: 
   - attaching to garments or accessories items such as accessories, buttons and 
other fasteners, pockets, trimmings, cu ffs, plackets, labels, foot straps, 
ornaments, belt loops, epaulettes collars; 
  - making button holes, hemming, pressing, stone or acid washing.] 
 
Chapter Note:  Minor processing operations not affecting origin.  
  [For the purposes of determining the country of  origin for goods falling of headings 43.03 or 
43.04 that are not wholly obtained in one country , the following individual processes, considered 
singly, are minimal operations and shall not affect the origin of the goods concerned, whether or not 
such processes result in changes of classification: 
 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other materials; or separating goods produced in the finished 
state by cutting along dividing threads or lines; 
 (c) Assembling or joining goods by sewing, or stitching for convenience of shipment or 
other temporary purposes; or 
 (d)  Putting up goods for retail sale or in sets or ensembles.]  
 
Chapter Residual Rule   
 
[When application of the primary rules of this  chapter (including the product specific rules 
provided in the matrix) does not result in a determ ination of a country of origin, the country of 
origin shall be determined as follows: 
 
 (1) The country of origin of goods of heading 43.03 that was assembled from parts, but 
was not wholly assembled in a single country, is the country in which the most 
significant assembly operations were performed in the making-up of the good, 
without regard to the addition of buttons and other fasteners, belt and hanger loops, 
belts, patch pockets, labels, foot straps, epaulettes, ornaments and other minor 
components.] 
 [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.  
 G/RO/W/111/Rev.6 
Page 118  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 43 Furskins and artificial fur; 
manufactures thereof   
43.01  Raw furskins (including heads, tails, 
paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading No. 
41.01, 41.02 or 41.03.  CTH 
43.02  Tanned or dressed furskins (including 
heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No. 43.03.  As specified for subheadings 
 - Whole skins, with or without head, tail 
or paws, not assembled:  
4302.11 --   Of mink CTH 
4302.12 --   Of rabbit CTH 
4302.13 --   Of lamb, the following:  Astrakhan, 
Broadtail, Caracul, Persian and simile 
lamb, Indian, Chinese, Mongolian or Tibetan lamb CTH  
4302.19 --   Other CTH 
4302.20 -  Heads, tails, paws and other pieces or 
cuttings, not assembled CTH 
4302.30 - Whole skins and pieces or cuttings 
thereof, assembled CTSH 
43.03  Articles of apparel, clothing 
accessories and other articles of 
furskin.  [CTH, provide the goods are 
assembled in a single country in 
accordance with the Notes of Chapters 
61 or 62.]  
43.04  Artificial fur and articles thereof  As specified for split headings  
ex43.04(a) Articles of artificial fur, apparel  [CTH, provided the goods are 
assembled in a single country in 
accordance with the Note of Chapter 62.] 
ex43.04(b) Articles of artificial fur, other  [CTH provided the goods are 
assembled in a single country in accordance with the Note of Chapter 62.] 
ex43.04(c) Other  CTH    G/RO/W/111/Rev.6 
 Page 119 
 
 
  CHAPTER 44 
 
[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 44  Wood and articles of wood; wood 
charcoal   
44.01  Fuel wood, in logs, in billets, in twigs, 
in faggots or in similar forms; wood in chips or particles; sawdust and wood 
waste and scrap, whether or not 
agglomerated in lo gs, briquettes, 
pellets or similar forms.  As specified for subheadings 
4401.10 - Fuel w ood, in logs, in billets, in twigs, 
in faggots or in similar forms CTH 
 -  Wood in chips or particles:  
4401.21 --  Coniferous CTH 
4401.22 --  Non-coniferous CTH 
4401.30 -  Sawdust and wood waste and scrap, 
whether or not agglomerated in logs, briquettes, pellets or similar forms As specified for split subheadings 
ex4401.30(a) 
 -  Agglomerated  
 CTSHS 
ex4401.30(b) 
 -  Not agglomerated  The origin shall be the country where  
sawdust and waste and scrap of this 
subheading are derived or collected from 
manufacturing or processing operations or from consumption  
44.02  Wood charcoal (including shell or nut 
charcoal), whether or not 
agglomerated.   As specified for split headings 
ex 44.02(a) - Agglomerated CTHS 
ex 44.02(b) - Non-agglomerated CTH 
44.03  Wood in the rough, whether or not 
stripped of bark or sapwood, or roughly squared.  CTH G/RO/W/111/Rev.6 
Page 120  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
44.04  
 
 Hoopwood; split pole s; piles, pickets 
and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent 
or otherwise worked, suitable for the 
manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.  CTH 
44.05  Wood wool; wood flour.  CTH 
44.06  Railway or tramway sleepers (cross-
ties) of wood.  CTH 
44.07  Wood sawn or chipped lengthwise, 
sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm.  As specified for split headings  
ex 44.07(a) - Finger- or end-jointed  CTHS 
ex 44.07(b)  - Other  CTH 
44.08  Veneer sheets and sheets for plywood 
(whether or not spliced) and other 
wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm.  As specified for split headings  
ex44.08(a) - Finger- or end-jointed  CTHS 
ex44.08(b)  -  Other  CTH 
44.09  Wood (including strips and friezes for 
parquet flooring, not assembled) 
continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, 
whether or not planed, sanded or 
finger-jointed.  As specified for split headings  
ex44.09(a) - Finger or end-jointed  CTHS 
ex44.09(b)  - Other  CTH 
44.10  Particle board and similar board of 
wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.  As specified for split headings  
ex44.10(a) -  Surface covered with sheets of wood, 
plastics, plastic im pregnated paper or 
paper board or basic metal. CTHS 
ex44.10(b)  - Other  CTH  G/RO/W/111/Rev.6 
 Page 121 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
44.11  Fibreboard of wood or other ligneous 
materials, whether or not bonded with resins or other organic substances.  As specified for split headings  
ex44.11(a) - Surface covered with sheets of wood, 
plastics, plastic im pregnated paper or 
paper board or basic metal. CTHS 
 
ex44.11(b)  - Other  CTH 
44.12  Plywood, veneered panels and similar 
laminated wood.  As specified for split headings  
ex44.12(a) -  Surface covered with sheets of wood, 
plastics, plastic im pregnated paper or 
paper board or basic metal. CTHS 
 
ex44.12(b)  -  Other  CTH 
44.13 
 Densified wood, in blocks, plates, strips 
or profile shapes.  CTH 
 
44.14  
 Wooden frames for paintings, 
photographs, mirrors or similar 
objects.  CTH except by mere assembly of wood 
already cut to size of heading 44.09. 
44.15  Packing cases, boxes, crates, drums 
and similar packings , of wood; cable-
drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.  CTH, except by mere assembly of wood 
already cut to size of headings 44.07 and 
44.08 
44.16  
 Casks, barrels, vats, tubs and other 
coopers' products and parts thereof, of 
wood, including staves.  As specified for split headings  
ex44.16(a) -  Casks, barrels, vats, tubs and other 
coopers' products  CTHS, except from finished staves 
ex44.16(b)  -  Parts  CTH 
44.17  
 Tools, tool bodies, tool handles, broom 
or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.  CTH 
44.18  Builders' joinery and carpentry of 
wood, including cell ular wood panels, 
assembled parquet panels, shingles and 
shakes.  CTH 
 
 
44.19  
 Tableware and kitchenware, of wood.  CTH 
44.20  Wood marquetry and inlaid wood; 
caskets and cases for jewellery or 
cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not 
falling in Chapter 94.  CTH 
44.21  Other articles of wood.  CTH 
 G/RO/W/111/Rev.6 
Page 122  
 
  CHAPTER 45  
 
[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 45  Cork and articles of cork   
45.01  Natural cork, raw or simply prepared; 
waste cork; crushed, granulated or 
ground cork.  CTH 
45.02  
  Natural cork, debacked or roughly 
squared, or in rectangular (including 
square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers).  As specified for split headings  
ex45.02(a) - With an applied backing added by 
lamination or other process  CTHS 
ex45.02(b) - Other  CTH, except from heading 45.01 
45.03  Articles of natural cork.  CTH except from heading 45.02 when 
resulting from simple cutting 
45.04  Agglomerated cork (with or without a 
binding substance) and articles of 
agglomerated cork.  As specified for subheadings  
4504.10  - Blocks, plates, sheets and strip; tiles of 
any shape; solid cylinders, including discs:  As specified for split subheadings  
ex4504.10(a) --    With an applied backing added by 
lamination or other process  CTSHS 
ex4504.10(b) --   Other  
 CTH 
4504. 90  - Other As specified for split subheadings  
ex4504.90(a) --    With an applied backing added by 
lamination or other process  
 CTSHS except from split subheading 
4504.10(a) 
ex4504.90(b) --   Other  CTSH 
  G/RO/W/111/Rev.6 
 Page 123 
 
 
  CHAPTER 46 
 
[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 46  Manufactures of straw, of esparto or of 
other plaiting materials; basketware and wickerwork   
46.01  Plaits and similar products of plaiting 
materials, whether or not assembled 
into strips; plaiting materials, plaits 
and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).  As specified for subheadings  
4601.10 -  Plaits and simi lar products of plaiting 
materials, whether or not assembled into 
strips CTH 
4601.20 -  Mats, matting and screens of vegetable 
materials CTSH  
  -  Other:  
4601.91 --  Of vegetable materials CTSH 
4601.99 --  Other CTSH 
46.02  Basketwork, wickerwork and other 
articles, made directly to shape from plaiting materials or made up from 
goods of heading No. 46.01; articles of 
loofah.  CTH 
 G/RO/W/111/Rev.6 
Page 124  
 
  CHAPTER 47 
 
[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 47  Pulp of wood or of other fibrous 
cellulosic material; recovered (waste 
and scrap) paper or paperboard   
47.01  
  Mechanical wood pulp.  CTH 
47.02  
  Chemical wood pulp, dissolving grades.  CTH 
47.03  Chemical wood pulp, soda or sulphate, 
other than dissolving grades.  CTH 
47.04  Chemical wood pulp, sulphite, other 
than dissolving grades.  CTH 
47.05  Semi-chemical wood pulp.  CTH 
47.06  Pulps of fibres derived from recovered 
(waste and scrap) paper or paperboard or of other fibrous cellulosic material.  CTH 
47.07  Recovered (waste and scrap) paper or 
paperboard.  The origin shall be the country where 
recovered (waste and scrap) paper or 
paperboard are derived or collected from manufacturing or processing operations or from consumption  G/RO/W/111/Rev.6 
 Page 125 
 
 
  CHAPTER 48 
 Chapter Note 
  For headings 48.14 through 48.23, those rules which refer to a change of heading or 
subheading shall not apply to changes which are the result solely of trimming or cutting to rectangular 
(including square) shape.    
[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 48  Paper and paperboard; articles of 
paper pulp, of paper or of paperboard   
48.01  
 Newsprint, in rolls or sheets.  CTH 
48.02  Uncoated paper and paperboard, of a 
kind used for writing, printing or other graphic purposes, and punch card 
stock and punch tape paper, in rolls or 
sheets, other than paper of heading No. 48.01 or 48.03; hand-made paper and paperboard.  CTH 
48.03  
 Toilet or facial tissue stock, towel or 
napkin stock and similar paper of a kind used for household or sanitary 
purposes, cellulose wadding and webs 
of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets.  CTH 
48.04  Uncoated kraft paper and paperboard, 
in rolls or sheets, other than that of 
heading No. 48.02 or 48.03.  CTH 
48.05  Other uncoated paper and paperboard, 
in rolls or sheets, not further worked or 
processed than as specified in Note 2 to this Chapter.  CTH 
48.06  Vegetable parchment, greaseproof 
papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.  CTH G/RO/W/111/Rev.6 
Page 126  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
48.07  Composite paper and paperboard 
(made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or 
impregnated, whether or not internally 
reinforced, in rolls or sheets. CTH 
48.08  Paper and paperboard, corrugated 
(with or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading No. 48.03.  As specified for subheadings  
4808.10 -  Corrugated paper and paperboard, 
whether or not perforated CTH 
4808.20 -  Sack kraft paper, creped or crinkled, 
whether or not embossed or perforated CTH 
4808.30 -  Other kraft paper, creped or crinkled, 
whether or not embossed or perforated CTH 
4808.90 -  Other CC 
48.09  Carbon paper, self-copy paper and 
other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset 
plates), whether or no t printed, in rolls 
or sheets.   
CTH 
48.10  Paper and paperboard, coated on one 
or both sides with kaolin (China clay) 
or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, 
in rolls or sheets.  CTH 
 
48.11  Paper, paperboard, cellulose wadding 
and webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of the kind described in heading No. 
48.03, 48.09 or 48.10.  As specified for subheadings  
4811.10 - Tarred, bituminised or asphalted paper 
and paperboard CTSH 
 - Gummed or adhesive paper and 
paperboard:  
4811.21 --   Self-adhesive CTSH  G/RO/W/111/Rev.6 
 Page 127 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
4811.29 --   Other CTSH 
 - Paper and paperboard coated, 
impregnated or covered with plastics 
(excluding adhesives):  
4811.31 --   Bleached, weighing more than 150 
g/m² CTSH 
4811.39 --  Other As specified for split subheadings  
ex4811.39(a) -  Ink-jet imaging paper and 
paperboardcoated, impregnated or 
covered with plastic  CTSHS 
ex4811.39(b) - Other  CTSH 
4811.40 - Paper and paperboard, coated, 
impregnated or covered with wax, 
paraffin wax, stearin, oil or glycerol  CTSH 
4811.90 -  Other paper, paperboard, cellulose 
wadding and webs of  cellulose fibres CTSH 
48.12  
 Filter blocks, slabs and plates, of paper 
pulp.  CTH 
48.13  Cigarette paper, whether or not cut to 
size or in the form of booklets or tubes.  CTH 
48.14  Wallpaper and similar wall coverings; 
window transparencies of paper.  CTH 
48.15  
 Floor coverings on a base of paper or 
of paperboard, whether or not cut to 
size. CTH 
48.16  Carbon paper, self-copy paper and 
other copying or tran sfer papers (other 
than those of heading No. 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.  CTH, except from heading 48.09. 
48.17  Envelopes, letter cards, plain postcards 
and correspondence cards, of paper or 
paperboard; boxes, pouches, wallets 
and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. CTH   
 G/RO/W/111/Rev.6 
Page 128  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
48.18  Toilet paper and similar paper, 
cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width 
not exceeding 36 cm, or cut to size or 
shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing 
accessories, of paper pulp, paper, 
cellulose wadding or webs of cellulose fibres.  CTH  
  
48.19  Cartons, boxes, case s, bags and other 
packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, 
and similar articles, of paper or 
paperboard of a kind used in offices, shops or the like.  CTH  
 
48.20  Registers, account b ooks, note books, 
order books, receipt books, letter pads, 
memorandum pads, diaries and similar articles, exercise b ooks, blotting-pads, 
binders (loose-leaf or other), folders, 
file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper 
or paperboard.  CTH  
  
48.21  Paper or paperboard labels of all 
kinds, whether or not printed.  CTH  
 
48.22  Bobbins, spools, cops and similar 
supports of paper pulp, paper or paperboard (whether or not perforated or hardened).  CTH  
 
48.23  Other paper, paperboard, cellulose 
wadding and webs of cellulose fibres, cut to size or shape; other articles of 
paper pulp, paper, paperboard, 
cellulose wadding or webs of cellulose fibres.  CTH  G/RO/W/111/Rev.6 
 Page 129 
 
 
  CHAPTER 49 
 
[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 49  Printed books, newspapers, pictures 
and other products of the printing industry; manuscripts , typescripts and 
plans   
49.01  Printed books, brochures, leaflets and 
similar printed matter, whether or not 
in single sheets.  CTH 
49.02  Newspapers, journals and periodicals, 
whether or not illustrated or 
containing advertising material.  CTH 
49.03  
 Children's picture, drawing or 
colouring books.  CTH 
49.04  
 Music, printed or in manuscript, 
whether or not bound or illustrated.  CTH 
49.05  Maps and hydrographic or similar 
charts of all kinds, including atlases, wall maps, topographical plans and 
globes, printed.  CTH 
49.06  
 Plans and drawings for architectural, 
engineering, industrial, commercial, 
topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and 
carbon copies of the foregoing.  CTH 
49.07  
 Unused postage, revenue or similar 
stamps of current or new issue in the 
country to which they are destined; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. CTH 
49.08  Transfers (decalcomanias).  CTH 
49.09  
 Printed or illustrated postcards; 
printed cards bearing personal 
greetings, messages or announcements, 
whether or not illustrated, with or without envelopes or trimmings.  CTH 
 G/RO/W/111/Rev.6 
Page 130  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
49.10  
 Calendars of any kind, printed, 
including calendar blocks.  CTH 
 
49.11  Other printed matter, including 
printed pictures and photographs.  CTH 
  G/RO/W/111/Rev.6 
 Page 131 
 
 
  CHAPTER 50 
 
Chapter Note:  Minor processing operations not affecting origin.    
 
[For the purposes of determining the country of origin for goods falling within Chapter 50 that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 50  Silk  
50.01  
 Silk-worm cocoons suitable for reeling . The origin shall be the country where the 
silk-worm cocoons of this heading are 
obtained in their natural  or unprocessed state   
50.02  Raw silk (not thrown).  CTH 
50.03  Silk waste (including cocoons 
unsuitable for reeling, yarn waste and garnetted stock).  As specified for split headings 
ex50.03(a) Garnetted stock of silk  CTHS 
ex50.03(b) Other  The origin shall be the country where the 
silk waste of this split heading is derived from manufacturing or processing 
operations or from consumption 
50.04 
 Silk yarn (other than yarn spun from 
silk waste) not put up for retail sale. As specified for split headings G/RO/W/111/Rev.6 
Page 132  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex50.04(a) Silk yarn (other than yarn spun from silk 
waste) not put up for retail sale, single or 
multiplied or cabled or covered yarns: 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations] 
ex50.04(b) Other  CTH, except from heading 50.06 
50.05 
 Yarn spun from silk waste, not put up 
for retail sale. As specified for split headings  
ex50.05(a) Silk yarn (other than yarn spun from silk 
waste) not put up for retail sale, single or 
multiplied or cabled or covered yarns: 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations] 
ex50.05(b) Other  CTH, except from heading 50.06  
50.06 
 Silk yarn and yarn spun from silk 
waste, put up for retail sale; silk-worm 
gut. As specified for split headings  
ex50.06(a) Silk-worm gut  CTH 
ex50.06(b) Silk yarn (other than yarn spun from silk 
waste) put up for retail sale, single or 
multiplied or cabled or covered yarns: 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or finishing operations.] 
ex50.06(c) Other  CTH, except from headings 50.04 or 
50.05 
50.07 Woven fabrics of silk or of silk waste As specified for split headings  
ex50.07(a) Woven fabrics of silk or of silk waste: 
printed, dyed (including dyed white)  
 [CTH;  or change by permanent dyeing or 
permanent printing from unbleached or prebleached fabric with at least two preparatory or finishing operations.] 
ex50.07(b) Other  CTH 
  G/RO/W/111/Rev.6 
 Page 133 
 
 
  CHAPTER 51 
 
Chapter Note:   Minor processing operations not affecting origin .   
 
[For the purposes of determining the country of origin for goods falling within Chapter 51 that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
  The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 51 
 Wool, fine or coarse animal hair; 
horsehair yarn  
51.01 Wool, not carded or combed. The origin shall be the country where 
wool of this subheading is obtained in its natural or unprocessed state  
 - Greasy, including fleece-washed wool:  
51.02 Fine or coarse animal hair, not carded 
or combed. The origin shall be the country where 
the fine or coarse animal hair of this heading is obtained in its natural or  
unprocessed state 
51.03 Waste of wool or of fine or coarse 
animal hair, including yarn waste but 
excluding garnetted stock. The origin shall be the country where 
the waste of this heading is derived 
from manufacturing or processing operations or from consumption 
51.04 
 Garnetted stock of wool or of fine or 
coarse animal hair. CTH 
51.05 Wool and fine or  coarse animal hair, 
carded or combed (including combed wool in fragments). CTH G/RO/W/111/Rev.6 
Page 134  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
51.06 Yarn of carded wool, not put up for 
retail sale. As specified for split headings 
ex51.06(a) - Yarn of carded wool, not put up for 
retail sale: processed  [CTH;  or change by core spinning] 
ex51.06(b) - Yarn of carded wool, not put up for 
retail sale: printed, dyed (including dyed 
white )  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations] 
ex51.06(c) - Other  CTH, except from heading 51.09 
51.07 Yarn of combed wool, not put up for 
retail sale. As specified for split headings 
ex51.07(a) - Yarn of combed wool, not put up for 
retail sale: processed  [CTH;  or change by core spinning.] 
ex51.07(b) - Yarn of combed wool, not put up for  
retail sale: printed, dyed (including dyed 
white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two 
preparatory or finishing operations.] 
ex51.07(c) - Other  CTH, except from heading 51.09 
51.08 Yarn of fine animal hair (carded or 
combed), not put up for retail sale. As specified for split headings 
ex51.08(a) - Yarn of fine animal hair (carded or 
combed) , not put up for retail sale: 
processed  [CTH;  or change by core spinning.] 
 
ex51.08(b) - Yarn of  fine animal hair (carded or 
combed, not put up for retail sale: printed, 
dyed (including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
ex51.08(c) - Other  CTH, except from heading 51.09 
51.09 Yarn of wool or of fine animal hair, put 
up for retail sale. As specified for split headings 
ex51.09(a) - Yarn of wool or fine animal hair, put up 
for retail sale: processed  [CTH;  change by core spinning.] 
 
ex51.09(b) - Yarn of wool or  fine animal hair, put up 
for retail sale: printed, dyed (including 
dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two 
preparatory or finishing operations.] 
ex51.09(c) - Other  CTH, except from headings 51.06 
through 51.08 
51.10 
 Yarn of coarse animal hair or of 
horsehair (including gimped horsehair 
yarn), whether or not put up for retail sale. As specified for split headings 
ex51.10(a) - Yarn of coarse animal hair  or of 
horsehair (including gimped horsehair 
yarn), whether or not put up for retail sale: 
processed  [CTH;  or change by core spinning.] 
  G/RO/W/111/Rev.6 
 Page 135 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex51.10(b) - Yarn of coarse animal hair  or of 
horsehair (including gimped horsehair 
yarn), whether or not put up for retail sale: 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
ex51.10(c) - Other  CTH 
51.11 Woven fabrics of carded wool or of 
carded fine animal hair. As specified for split headings 
ex51.11(a) - Woven fabrics of carded wool or of 
carded fine animal hair: printed,dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex51.11(b) - Other  CTH 
51.12 Woven fabrics of combed wool or of 
combed fine animal hair. As specified for split headings 
ex51.12(a) - Woven fabrics of combed wool or of 
combed fine animal hair: printed, dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex51.12(b) - Other  CTH 
51.13  Woven fabrics of coarse animal hair or 
of horsehair.  As specified for split headings 
ex51.13(a)  - Woven fabrics of coarse animal hair or 
of horsehair: printed, dyed (including 
dyed white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex51.13(b) - Other  CTH 
 G/RO/W/111/Rev.6 
Page 136  
 
  CHAPTER 52 
 
Chapter Note:   Minor processing operations not affecting origin  
 
[For the purposes of determining the country of origin for goods falling within Chapter 52  
that are not wholly obtained in one country, the following individual processes, considered 
singly, shall not affect the origin of the goods concerned, whether or not such processes result 
in changes of classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 52 Cotton  
52.01 
 Cotton, not carded or combed. The origin shall be the country where the 
cotton of this heading is obtained in its 
natural or unprocessed state 
52.02 Cotton waste (including yarn waste and 
garnetted stock). As specified for subheadings  
5202.10 - Yarn waste (including thread waste)  The origin shall be the country where the 
yarn waste of this subheading is derived 
from manufacturing or processing operations or from consumption 
 - Other:  
5202.91 --   Garnetted stock [CTSH]  
5202.99 --   Other The origin shall be the country where the 
waste of this subheading is derived from 
manufacturing or processing operations or from consumption 
52.03 Cotton, carded or combed. CC  G/RO/W/111/Rev.6 
 Page 137 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
52.04 Cotton sewing thread, whether or not 
put up for retail sale. As specified for split headings 
ex52.04(a) - Cotton sewing thread, whether or not put 
up for retail sale: processed  [CTH;  or change by core spinning.] 
 
ex52.04(b) - Cotton sewing thread, whether or not put 
up for retail sale: printed, dyed (including 
dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached or prebleached yarn with at least two 
preparatory or finishing operations.] 
ex52.04(c) - Other  CTH by corespinning from yarn or fibres
52.05 Cotton yarn (other than sewing 
thread), containing 85 % or more by weight of cotton, not put up for retail sale. As specified for split headings 
ex52.05(a) - Cotton yarn (other than sewing thread), 
containing 85% or more by weight of 
cotton, not put up for retail sale: 
processed  [CTH;  change by core spinning.] 
 
ex52.05(b) - Cotton yarn (other than sewing thread), 
containing 85 % or more by weight of 
cotton, not put up for retail sale: printed, 
dyed (including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two preparatory or finishing operations.] 
ex52.05(c) - Other  CTH, except from heading 52.04 or 
52.07 
52.06 Cotton yarn (other than sewing 
thread), containing less than 85 % by weight of cotton, not put up for retail 
sale. As specified for split headings 
ex52.06(a) - Cotton yarn (other than sewing thread), 
containing less than 85 % by weight of 
cotton, not put up for retail sale: 
processed  [CTH;  or change by core spinning.] 
 
ex52.06(b) - Cotton yarn (other than sewing thread), 
containing less than 85 % by weight of 
cotton, not put up for retail sale: printed, 
dyed (including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
ex52.06(c) - Other  CTH, except from heading 52.04 or 
52.07 
52.07 Cotton yarn (other than sewing thread) 
put up for retail sale. As specified for split headings 
ex52.07(a) - Cotton yarn (other than sewing thread) 
put up for retail sale: processed  [CTH;  or change by core spinning.] 
ex52.07(b) - Cotton yarn (other than sewing thread) 
put up for retail sale: printed, dyed 
(including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two preparatory or finishing operations.] G/RO/W/111/Rev.6 
Page 138  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex52.07(c) - Other  CTH, except from headings 52.04 
through 52.06 
52.08  Woven fabrics of cotton, containing 
85 % or more by weight  of cotton, weighing not more than 200 g/m
2. As specified for split headings 
ex52.08(a) - Woven fabrics of cotton, containing 85 
% or more by weight  of cotton, weighing 
not more than 200 g/m2: printed, dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or 
printing, accompanied by at least two 
preparatory or finishing operations.] 
ex52.08(b) - Other  CTH, except from heading 52.09 
52.09 Woven fabrics of cotton, containing 85 
% or more by weight of cotton, weighing more than 200 g/m
2. As specified for split headings 
ex52.09(a) - Woven fabrics of cotton, containing 
85% or more by weight of cotton, 
weighing more than 200 g/m2: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or 
printing, accompanied by at least two preparatory or finishing operations.] 
ex52.09(b) - Other  CTH, except from heading 52.08 
52.10 Woven fabrics of cotton, containing less 
than 85 % by weight of cotton, mixed 
mainly or solely with man-made  fibres, 
weighing not more than 200 g/m2. As specified for split headings 
ex52.10(a) - Woven fabrics of cotton, containing less 
than 85% by weight of cotton, mixed 
mainly or solely with man-made fibres, 
weighing not more than 200 g/m2: printed, 
dyed (including dyed white )  [CTH;  Change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex52.10(b) - Other  CTH, except from 52.11  
52.11 Woven fabrics of cotton, containing less 
than 85 % by weight of cotton, mixed 
mainly or solely with man-made  fibres, weighing more than 200 g/m
2. As specified for split headings 
ex52.11(a) - Woven fabrics of cotton, containing less 
than 85 % by weight of cotton, mixed 
mainly or solely with man-made fibres, 
weighing more than 200 g/m2.: 
printed,dyed (including dyed white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex52.11(b) - Other  CTH, except from heading 52.10 
52.12 Other woven fabrics of cotton. As specified for split headings 
ex52.12(a) - Other woven fabrics of cotton: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]  G/RO/W/111/Rev.6 
 Page 139 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex52.12(b) - Other  CTH 
 G/RO/W/111/Rev.6 
Page 140  
 
  CHAPTER 53 
 
Chapter Note:  Minor processing operations not affecting origin 
 
[For the purposes of determining the country of origin for goods falling within Chapter 53  
that are not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such processes result in changes of 
classification:  
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight.  
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 53  Other vegetable textile fibres; paper 
yarn and woven fabrics of paper yarn   
53.01 Flax, raw or processed but not spun; 
flax tow and waste (including yarn 
waste and garnetted stock). As specified for split headings 
ex53.01(a) 
 - Flax, raw or processed but not spun  The origin shall be the country where 
the flax of this split heading is obtained in its natural or unprocessed state 
ex53.01(b) - Garnetted stock  CTHS 
ex53.01(c) 
 - Other  The origin shall be the country  where 
the flax tow and waste of this split 
heading are derived from manufacturing or processing operations or from consumption 
53.02 True hemp (Cannabis sativa L.), raw or 
processed but not spun; tow and waste 
of true hemp (including yarn waste and garnetted stock). As specified for split headings  G/RO/W/111/Rev.6 
 Page 141 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex53.02(a) 
 - True hemp, raw  or processed but not 
spun  The origin shall be the country where 
the true hemp of this split heading is obtained in their natural or unprocessed state 
ex53.02(b) - Garnetted stock  CTHS 
ex53.02(c) 
 - Other  The origin shall be the country where 
the tow and waste of this split heading are derived from manufacturing or 
processing operations or from 
consumption 
53.03 Jute and other textile bast fibres 
(excluding flax, true hemp and ramie), 
raw or processed but not spun; tow and 
waste of these fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.03(a) 
 - Jute and other textile bast fibres, raw  or 
processed but not spun  The origin shall be the country where 
the jute and other textile bast fibres of this split heading are obtained in their natural or unprocessed state 
ex53.03(b) - Garnetted stock  CTHS 
ex53.03(c) 
 - Other  The origin shall be the country where 
the tow  and waste of this split heading 
are derived from manufacturing or processing operations or from consumption  
53.04 Sisal and other textile fibres of the 
genus Agave, raw or processed but not 
spun; tow and waste of these fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.04(a) 
 - Sisal and other textile fibres of the genus 
Agave, raw  or processed but not spun  The origin shall be the country where 
the sisal and other textile fibres of the 
genus Agave of this split heading are 
obtained in their natural or unprocessed state 
ex53.04(b) - Garnetted stock  CTHS 
ex53.04(c) 
 - Other  The origin shall be the country where 
the tow and waste of this split heading are derived from manufacturing or 
processing operations or from 
consumption G/RO/W/111/Rev.6 
Page 142  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
53.05 Coconut, abaca (Manila hemp or Musa 
textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not 
spun; tow, noils and waste of these 
fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.05(a) 
 - Coconut, abaca (Manila hemp or Musa 
textilis Nee), ramie and other vegetable 
textile fibres, not elsewhere specified or 
included, raw  or processed but not spun  The origin shall be the country where 
the coconut, abaca, ramie and other vegetable textile fibres of this split heading are obtained in their natural or unprocessed state 
ex53.05(b) - Garnetted stock of these fibres  CTHS 
ex53.05(c) 
 - Other  The origin shall be the country where 
the tow, noils and waste of this split heading are derived from manufacturing or processing operations or from consumption 
53.06 Flax yarn. As specified for split headings 
ex53.06(a) - Flax yarn;  processed  [CTH;  or change by core spinning.] 
ex53.06(b) - Flax yarn: printed, dyed (including dyed 
white )  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two preparatory or finishing operations.] 
ex53.06(c) - Other  CTH 
53.07 Yarn of jute or of other textile bast 
fibres of heading No. 53.03. As specified for split headings 
ex53.07(a) - Yarn of jute or of other textile bast fibres 
of heading No. 53.03:  processed  
 [CTH;  or change by core spinning.] 
 
ex53.07(b) - Yarn of jute or of other textile bast fibres 
of heading No. 53.03: printed, dyed 
(including dyed white )  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two 
preparatory or finishing operations.] 
ex53.07(c) - Other  CTH 
53.08 Yarn of other vegetable textile fibres; 
paper yarn. As specified for split headings  
ex53.08(a) - Yarn of other vegetable textile fibres; 
paper yarn: processed  [CTH;  or change by core spinning.] 
 
ex53.08(b) - Yarn of other vegetable textile fibres; 
paper yarn: printed, dyed (including dyed 
white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two preparatory or finishing operations.] 
ex53.08(c) - Other  CTH  G/RO/W/111/Rev.6 
 Page 143 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
53.09 Woven fabrics of flax. As specified for split headings 
ex53.09(a) - Other woven fabrics of flax: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex53.09(b) - Other  CTH 
53.10 Woven fabrics of jute or of other textile 
bast fibres of heading No. 53.03. As specified for split headings  
ex53.10(a) 
 - Woven fabrics of jute or of other textile 
bast fibres of heading No. 53.03: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex53.10(b) - Other  CTH 
53.11 Woven fabrics of other vegetable textile 
fibres; woven fabrics of paper yarn. As specified for split headings 
ex53.11(a) - Woven fabrics of other vegetable textile 
fibres; woven fabrics of paper yarn: 
printed, dyed (including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex53.11(b) - Other  CTH 
 G/RO/W/111/Rev.6 
Page 144  
 
  CHAPTER 54 
 
Chapter Note:  Minor processing operations not affecting origin   
 
[For the purposes of determining the country of origin for goods falling within Chapter 54 that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.] 
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 54 Man-made staple fibres  
54.01 Sewing thread of man-made filaments, 
whether or not put up for retail sale. As specified for split headings 
ex54.01(a) - Sewing thread of man-made filaments, 
whether or not put up for retail sale:  
processed  [CTH;  or change by core spinning.] 
 
ex54.01(b) - Sewing thread of man-made filaments, 
whether or not put up for retail sale: 
printed, dyed (including dyed white)  [CTH;  or change by permanent 
dyeing or permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing 
operations.] 
ex54.01(c) - Other  CTH 
54.02 Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic monofilament of less than 67 decitex. As specified for split headings  G/RO/W/111/Rev.6 
 Page 145 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex54.02(a) - Synthetic filament yarn (other than 
sewing thread), not put up for retail sale, 
including synthetic monofilament of less 
than 67 decitex: processed  [CTH;  change by core spinning.] 
 
ex54.02(b)  - Synthetic filament yarn (other than 
sewing thread), not put up for retail sale, 
including synthetic monofilament of less 
than 67 decitex: printed, dyed (including 
dyed white)  [CTH;  or change by permanent 
dyeing or permanent printing from 
unbleached or prebleached yarn with 
at least two preparatory or finishing operations.] 
ex54.02(c) - Other  CTH, except from headings 54.01 or 
54.06 
54.03 Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial monofilament of less than 67 decitex. As specified for split headings 
ex54.03(a) - Artificial filament yarn (other than 
sewing thread), not put up for retail sale, 
including artificial monofilament of less 
than 67 decitex: processed  [CTH;  or change by core spinning.] 
ex54.03(b) 
 - Artificial filament yarn (other than 
sewing thread), not put up for retail sale, 
including artificial monofilament of less 
than 67 decitex: printed, dyed (including 
dyed white )  [CTH;  or change by permanent 
dyeing or permanent printing from 
unbleached or prebleached yarn with 
at least two preparatory or finishing operations.] 
ex54.03(c) - Other  CTH, except from heading 54.01 or 
54.06 
54.04 Synthetic monofilament of 67 decitex or 
more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an 
apparent width not exceeding 5 mm. As specified for split headings 
ex54.04(a)(1) - Synthetic monof ilament of 67 decitex or 
more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the 
like (for example, artificial straw) of 
synthetic textile materials of an apparent 
width not exceeding 5 mm.: processed  [CTH;  change by core spinning.] 
 
ex54.04(b)(1) - Synthetic monofilament of 67 decitex or 
more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the 
like (for example, artificial straw) of 
synthetic textile materials of an apparent 
width not exceeding 5 mm.: printed, dyed 
(including dyed white)  [CTH;  or change by permanent 
dyeing or permanent printing from 
unbleached or prebleached yarn with 
at least two preparatory or finishing operations.] 
 
ex54.04(c)(1) - Other  CTH, except from headings 54.01 or 
54.06  G/RO/W/111/Rev.6 
Page 146  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 Synthetic monofilament of 67 decitex or 
more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the 
like (for example, artificial straw) of 
synthetic textile materials of an apparent 
width not exceeding 5 mm.:  As specified for split headings 
ex54.04(a)(2) -- Cut from sheet  CTH, except from heading 39.20 or 
39.21 
ex54.04(b)(2) -- Other  CC  
54.05 
 Artificial monofilament of 67 decitex or 
more and of which no cross-sectional dimension exceeds 1 mm; strip and the  
like (for example, artificial straw) of 
artificial textile materials of an apparent width not exceeding 5 mm. As specified for split headings 
ex54.05(a)(1) - Artificial monof ilament of 67 decitex or 
more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the 
like (for example, artificial straw) of 
artificial textile materials of an apparent 
width not exceeding 5 mm.: processed  [CTH;  change by core spinning.] 
 
ex54.05(b)(1) - Artificial monofilament of 67 decitex or 
more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the 
like (for example, artificial straw) of 
artificial textile materials of an apparent 
width not exceeding 5 mm: printed, dyed 
(including dyed white )  [CTH;  or change by permanent 
dyeing or permanent printing from 
unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
 
ex54.05(c)(1) - Other  [CTH, except from heading 54.01 or 
54.06] 
 Artificial monofilament of 67 decitex or 
more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the  
like (for example, artificial straw) of 
artificial textile materials of an apparent 
width not exceeding 5 mm.:  As specified for split headings 
ex54.05(a)(2) -- Cut from sheet  CTH, except from heading 39.20 or 
39.21 
ex54.05(b)(2) -- Other  CC 
54.06 Man-made filament yarn (other than 
sewing thread), put up for retail sale. As specified for  split headings 
ex54.06(a) - Man-made filament yarn (other than 
sewing thread), put up for retail sale: 
processed  [CTH;  change by core spinning.] 
  G/RO/W/111/Rev.6 
 Page 147 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex54.06(b) - Man-made filament yarn (other than 
sewing thread), put up for retail sale: 
printed, dyed (including dyed white)  [CTH;  or change by permanent 
dyeing or permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing 
operations.] 
ex54.06(c) - Other  CTH, except from headings 54.01 
through 54.05 
54.07 Woven fabrics of synthetic filament 
yarn, including woven fabrics obtained from materials of heading No. 54.04. As specified for split headings 
ex54.07(a) - Woven fabrics of synthetic filament 
yarn, including woven fabrics obtained 
from materials of heading No. 54.04:  
printed, dyed (including dyed white)  [CTH;  or change from unbleached 
or prebleached fabric to the product 
of this split heading by permanent 
dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex54.07(b) - Other  CTH 
54.08 Woven fabrics of artificial filament 
yarn, including woven fabrics obtained 
from materials of heading No. 54.05. As specified for split headings 
ex54.08(a) Woven fabrics of artificial filament yarn, 
including woven fabrics obtained from 
materials of heading No. 54.05: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached 
or prebleached fabric to the product 
of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex54.08(b) Other  CTH 
 
 G/RO/W/111/Rev.6 
Page 148  
 
  CHAPTER 55 
 
Chapter Note:  Minor processing operations not affecting origin.   
 
[For the purposes of determining the country of origin for goods falling within Chapter 55 that 
are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
shall not affect the origin of the goods con cerned, whether or not such processes result in 
changes of classification: 
 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
  The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 55 Man-made staple fibres  
55.01 Synthetic filament tow. CTH, except from headings 54.01 
through 54.06 
55.02 
 Artificial filament tow. CTH, except from headings 54.01 
through 54.06 
55.03 Synthetic staple fibres, not carded, 
combed or otherwise processed for spinning. CTH, except from headings 54.01 
through 54.06, 55.01, 55.05 
55.04 Artificial staple fibres, not carded, 
combed or otherwise processed for 
spinning. CTH, except from headings 54.01 
through 54.06, 55.02, 55.05 
55.05 Waste (including noils, yarn waste and 
garnetted stock) of man-made fibres. As specified for split headings  G/RO/W/111/Rev.6 
 Page 149 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex55.05(a) - Garnetted stock of man-made fibres  CTHS 
ex55.05(b) - Other  The origin shall be the country where 
the waste of this split heading is 
derived from manufacturing or processing operations or from consumption  
55.06 Synthetic staple fibres, carded, combed 
or otherwise processed for spinning. CTH, except from headings 54.01 
through 54.06, 55.01, 55.03, 55.05 
55.07 
 Artificial staple fibres, carded, combed 
or otherwise processed for spinning. CTH, except from headings 54.01 
through 54.06, 55.02, 55.04, 55.05 
55.08 Sewing thread of man-made staple 
fibres, whether or not put up for retail sale. As specified for split headings  
ex55.08(a) - Sewing thread of man-made staple 
fibres, whether or not put up for retail 
sale:  processed  [CTH;  or change by core spinning.] 
ex55.08(b) - Sewing thread of man-made staple 
fibres, whether or not put up for retail 
sale: printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two preparatory or finishing operations.] 
ex55.08(c) - Other  CTH, except from heading 55.09 
through 55.11 
55.09 Yarn (other than sewing thread) of 
synthetic staple fibres, not put up for retail sale. As specified for split headings 
ex55.09(a) - Yarn (other than sewing thread) of 
synthetic staple fibres, not put up for retail 
sale:  processed  [CTH;  or change by core spinning.] 
ex55.09(b) - Yarn (other than sewing thread) of 
synthetic staple fibres, not put up for retail 
sale: printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two 
preparatory or finishing operations.] 
ex55.09(c) - Other  CTH, except from heading 55.08 or 
55.11 
55.10 Yarn (other than sewing thread) of 
artificial staple fibres, not put up for retail sale. As specified for split headings 
ex55.10(a) - Yarn (other than sewing thread) of 
artificial staple fibres, not put up for retail 
sale:  processed  [CTH;  change by core spinning.] 
 
ex55.10(b) - Yarn (other than sewing thread) of 
artificial staple fibres, not put up for retail 
sale: printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two 
preparatory or finishing operations.] 
ex55.10(c) - Other  CTH, except from heading 55.08 or 
55.11 G/RO/W/111/Rev.6 
Page 150  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
55.11 Yarn (other than sewing thread) of 
man-made staple fibres, put up for retail sale. As specified for split headings 
ex55.11(a) - Yarn (other than sewing thread) of man-
made staple fibres, put up for retail sale:  
processed  [CTH;  or change by core spinning.] 
 
ex55.11(b) - Yarn (other than sewing thread) of man-
made staple fibres, put up for retail sale: 
printed, dyed (including dyed white)  [CTH;  or change by permanent dyeing 
or permanent printing from unbleached 
or prebleached yarn with at least two 
preparatory or finishing operations.] 
ex55.11(c) - Other  CTH, except from heading 55.08 
through 55.10  
55.12 Woven fabrics of synthetic staple 
fibres, containing 85 % or more by weight of synthetic staple fibres. As specified for split headings 
ex55.12(a) - Woven fabrics of synthetic staple fibres, 
containing 85 % or more by weight of 
synthetic staple fibres:  printed, dyed 
(including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex55.12(b) - Other  CTH 
55.13 Woven fabrics of synthetic staple 
fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not 
exceeding 170 g/m². As specified for split headings 
ex55.13(a) 
 - Woven fabrics of synthetic staple fibres, 
containing less than 85% by weight of 
such fibres, mixed mainly or solely with 
cotton, of a weight not exceeding 
170 g/m²:  printed, dyed (including dyed 
white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex55.13(b) - Other  CTH except from heading 55.14 
55.14 Woven fabrics of synthetic staple 
fibres, containing less than 85 % by 
weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m². As specified for split headings 
ex55.14(a) - Woven fabrics of synthetic staple fibres, 
containing less than 85% by weight of 
such fibres, mixed mainly or solely with 
cotton, of a weight exceeding 170 g/m²:  
printed, dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or 
printing, accompanied by at least two preparatory or finishing operations.] 
ex55.14(b) - Other  CTH, except from heading 55.13 
55.15 Other woven fabrics of synthetic staple 
fibres. As specified for split headings  G/RO/W/111/Rev.6 
 Page 151 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex55.15(a) - Other woven fabrics of synthetic staple 
fibres:  printed, dyed (including dyed 
white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex55.15(b) - Other  CTH 
55.16 Woven fabrics of artificial staple fibres. As specified for split headings 
ex55.16(a) - Woven fabrics of artificial staple fibres: 
printed, dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex55.16(b) - Other  CTH G/RO/W/111/Rev.6 
Page 152  
 
  CHAPTER 56 
 
Chapter Note 1:  
 For headings 56.01 and 56.09, those rules whic h refer to a change of heading or subheading 
shall not apply to changes which are the result solely of trimming or cutting [or both].   
 
Chapter Note 2:  Minor processing operations not affecting origin.   
  [For the purposes of determining the country of  origin for goods falling within Chapter 56  
that are not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.] 
  
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight.  
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 56  Wadding, felt and nonwovens; special 
yarns; twine, cordage, ropes and 
cables and articles thereof 
  
56.01  Wadding of textile materials and 
articles thereof; textile fibres, not 
exceeding 5 mm in length (flock), 
textile dust and mill neps. As specified for subheadings 
5601.10  - Sanitary towels and tampons, napkins 
and napkin liners for babies and similar 
sanitary articles, of wadding CTSH 
 
 - Wadding; other articles of wadding :  
5601.21 --   Of cotton CTH 
5601.22 --   Of man-made fibres CTH  G/RO/W/111/Rev.6 
 Page 153 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
5601.29 --   Other CTH 
5601.30 - Textile flock and dust and mill neps CTH 
56.02 Felt, whether or not impregnated, 
coated, covered or laminated. As specified for split headings 
ex56.02(a)  - Felt: printed,dyed (including dyed 
white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or 
printing, accompanied by at least two 
preparatory or finishing operations.] 
ex56.02(b)  - Other  
 CTH 
56.03 Nonwovens, whether or not 
impregnated, coated, covered or 
laminated. As specified for split headings 
ex56.03(a) - Nonwovens: printed, dyed (including 
dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
 
ex56.03(b) - Other  CTH 
56.04 Rubber thread and cord, textile 
covered; textile yarn, and strip and the like of heading No. 54.04 or 54.05, impregnated, coated, covered or 
sheathed with rubber or plastics. CTH 
56.05  
 Metallised yarn, whether or not 
gimped, being textile yarn, or strip or 
the like of heading No. 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. CTH 
56.06 
 Gimped yarn, and strip and the like of 
heading No. 54.04 or 54.05, gimped 
(other than those of heading No. 56.05 
and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.  CTH, except by cutting only. 
56.07 Twine, cordage, ropes and cables, 
whether or not plaited or braided and whether or not impregnated, coated, 
covered or sheathed with rubber or 
plastics CTH 
56.08 Knotted netting of twine, cordage or 
rope; made up fishing nets and other 
made up nets, of textile materials. As specified for split headings  G/RO/W/111/Rev.6 
Page 154  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex56.08(a) - Knotted netting of twine, cordage or 
rope CTH 
ex56.08(b) - Made up fishi ng nets and other made 
up nets  CTH except from heading 58.04 
56.09  
 Articles of yarn, strip or the like of 
heading No. 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere 
specified or included . CTH  G/RO/W/111/Rev.6 
 Page 155 
 
 
  CHAPTER 57 
 
Chapter Note 1 
  For heading 57.04 those rules wh ich refer to a change of heading shall not apply to changes 
which are the result solely of trimming or cutting [o r both] to rectangular (including square) shape.   
 
Chapter Note 2:  Minor processing  operations not affecting origin.    
 
[For the purposes of determining the country of or igin for goods falling within Chapter57  that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification:  
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)]  
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
 G/RO/W/111/Rev.6 
Page 156  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 57 Carpets and other textile floor 
coverings  
57.01 Carpets and other textile floor 
coverings, knotted, whether or not 
made up. CTH 
57.02 Carpets and other textile floor 
coverings, woven, not tufted or flocked, 
whether or not made up, including "Kelem", "Schumac ks", "Karamanie" 
and similar hand-woven rugs. As specified for split headings 
ex57.02(a) 
 - Industrial carpets: printed, dyed 
(including dyed white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or 
printing, accompanied by at least two 
preparatory or finishing operations.] 
ex57.02(b) - Other  CTH 
57.03  Carpets and other textile floor 
coverings, tufted, whether or not made up. As specified for split headings 
ex57.03(a)  - Industrial carpet: printed, dyed 
(including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or 
printing, accompanied by at least two preparatory or finishing operations.] 
ex57.03(b)  - Other  CTH 
57.04  Carpets and other textile floor 
coverings, of felt, not tufted or flocked, whether or not made up.  CTH, except from heading 56.02 
57.05 
 Other carpets and other textile floor 
coverings, whether or not made up.  CTH 
 
  G/RO/W/111/Rev.6 
 Page 157 
 
 
  CHAPTER 58 
 
Definition:  Embroidery 
  For the purposes of heading 58.10 embroide ry in strips or in motifs means: 
  (a) embroidered fabric not exceeding 30 cm in width (strips);   (b) embroidery in a motif, whether or not rectangular in shape, which is capable of being 
enclosed in a square or rectangular frame the area of which is no more than 1 square 
meter.  
 
Chapter Note 1:  Application of the value added rule:  
 
[(a) The term " 50% value added rule " shall mean manufacture where the increase in 
value acquired as a result of working a nd 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. 
  (b) The term " ex-works price " shall mean the price to be paid for the product obtained to 
the manufacturer in whose undertaking the l ast working or processing is carried out 
(this price shall not include internal taxes which are, or may be, repaid when such 
product is exported); 
 (c) 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 preparatory, 
finishing and checking operations, and from th e incorporation of any parts originating 
in the country where the operations in qu estion were carried out, including profit and 
the general costs borne in that country as a result of the operations;] 
 
Chapter Note 2:  Minor processing  operations not affecting origin    
 
 [For the purposes of determining the country of origin for goods falling within Chapter 58   
that are not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such processes result in changes of 
classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials;  or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
 G/RO/W/111/Rev.6 
Page 158  
 
  Chapter Residual Rule     
 
[When application of the primary rules of this  chapter (including the product specific rules 
provided in the matrix) does not result in a determ ination of a country of origin, the country of 
origin shall be determined as follows: 
 
  The country of origin of quilted fabrics of  heading 58.11 of this Chapter shall be the 
country in which the exterior textile fabric was formed, or in the case of a good containing textile fabrics of more than one country, the origin of the good is the 
country in which the exterior textile fabric  that predominates by weight was formed.] 
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 58  Special woven fabrics; tufted textile 
fabrics; lace; tapestries; trimmings; 
embroidery   
58.01  Woven pile fabrics and chenille fabrics, 
other than fabrics of heading No. 58.02 or 58.06 . As specified for split headings 
ex58.01(a) - Fabrics:  printed, dyed (including dyed 
white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or 
printing, accompanied by at least two 
preparatory or finishing operations.] 
ex58.01(b) - Other  CTH 
58.02 Terry towelling and similar woven 
terry fabrics, other than narrow fabrics of heading No. 58.06; tufted textile fabrics, other than products of heading 
No. 57.03. As specified for split headings 
ex58.02(a) - Fabrics: printed, dyed (including dyed 
white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex58.02(b) - Other  CTH 
58.03  Gauze, other than narrow fabrics of 
heading No. 58.06  As specified for split headings  G/RO/W/111/Rev.6 
 Page 159 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex58.03(a) - Gauze, other than narrow fabrics of 
heading 58.06: printed, dyed (including 
dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex58.03(b) - Other  CTH 
58.04 Tulles and other net fabrics, not 
including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading No. 60.02. As specified for split headings 
ex58.04(a) - Tulles and other net fabrics, not 
including woven, knitted or crocheted 
fabrics; lace in the piece, in strips or in 
motifs, other than fabrics of heading 
60.02: printed, dyed (including dyed 
white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex58.04(b) - Other  CTH 
58.05 
 Hand-woven tapestries of the type 
Gobelins, Flanders, Aubusson, 
Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. CTH 
58.06  Narrow woven fabrics, other than 
goods of heading No. 58.07;  narrow  
fabrics consisting of warp without weft 
assembled by means of an adhesive (bolducs)  As specified for split headings 
ex58.06(a) - Narrow woven fabrics, other than goods 
of heading 58.07: printed, dyed (including 
dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex58.06(b) - Other narrow woven fabrics  Change from yarn of any other heading 
ex58.06(c) - Fabrics consisting of warp without weft 
assembled by means of an adhesive 
(bolducs)  CTH 
58.07  Labels, badges and similar articles of 
textile materials, in the piece, in strips 
or cut to shape or size, not  embroidered . As specified for split headings 
ex58.07(a)  - Labels, badges and similar articles of  
textile materials, in the piece, in strips or 
cut to shape or size, not embroidered:  
printed, dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] G/RO/W/111/Rev.6 
Page 160  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex58.07(b)  - Other  CTH, except by cutting only 
58.08  Braids in the piece; ornamental 
trimmings in the piece, without 
embroidery, other than knitted or crocheted; tassels, pompons and similar articles.  As specified for split headings 
ex58.08(a)  - Braids in the piece; ornamental 
trimmings in the piece, without 
embroidery, other than knitted or 
crocheted; tassels, pompons and similar 
articles:  printed, dyed (including dyed 
white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or 
printing, accompanied by at least two preparatory or finishing operations.] 
ex58.08(b) - Ornamental trimmings in the piece, 
without embroidery, other than knitted or 
crocheted  CTH, except by cutting only 
ex58.08(c) - Other  CTH 
58.09 
 Woven fabrics of metal thread and 
woven fabrics of metallised yarn of heading No. 56.05, of a kind used in 
apparel, as furnishing fabrics or for 
similar purposes, not elsewhere specified or included.  As specified for split headings 
ex58.09(a)  - Woven fabrics of metal thread and 
woven fabrics of metallised yarn of 
heading 56.05, of a kind used in apparel, 
as furnishing fabrics or for similar 
purposes, not elsewhere specified or 
included :  printed, dyed (including dyed 
white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex58.09(b)  - Other  CTH 
58.10  Embroidery in the piece, in strips or in 
motifs . As specified for subheadings 
5810.10  - Embroidery without visible ground CTH 
 - Other embroidery : [50% value added rule]] 
5810.91  --   Of cotton  
5810.92  --   Of man-made fibres   
5810.99  --   Of other textile materials   
58.11 
 Quilted textile products in the piece, 
composed of one or more layers of 
textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No. 58.10 As specified for split headings  G/RO/W/111/Rev.6 
 Page 161 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex58.11(a)  
 - Quilted textile products in the piece, 
composed of one or more layers of textile 
materials assembled with padding by 
stitching or otherwise, other than 
embroidery of heading 58.10:  printed, 
dyed (including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex58.11(b)  - Other  [Change to this split heading from yarn 
of any other heading] 
 G/RO/W/111/Rev.6 
Page 162  
 
  CHAPTER 59 
 
Chapter Note:  Minor processing operations not affecting origin 
 
 [For the purposes of determining the country of  origin for goods falling within Chapter 59 
that are not wholly obtained in one country, the following individual processes, considered singly, 
shall not affect the origin of the goods concerned, whether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
Chapter Residual Rule   
 
[When application of the primary rules of this  chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin 
shall be determined as follows: 
 
  The country of origin of fabrics of th is Chapter, except textile wall coverings of 
heading 59.05, shall be the country where the textile fabric was formed, or in the case 
of a good containing textile fabrics of more than one country,  the origin of the good 
is the country in which the textile fabric that predominates by weight was formed.] 
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
  G/RO/W/111/Rev.6 
 Page 163 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 59  Impregnated, coated, covered or 
laminated textile fabrics; textile articles 
of a kind suitable for industrial use   
59.01  Textile fabrics coated with gum or 
amylaceous substances, of a kind used 
for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations . [CTH] 
59.02  Tyre cord fabric of high tenacity yarn 
of nylon or other polyamides, 
polyesters or viscose rayon.  CTH  
59.03  Textile fabrics impregnated, coated, 
covered or laminated with plastics, 
other than those of heading No. 59.02.  As specified for split headings 
ex59.03(a)  - Textile fabrics impregnated, coated, 
covered or laminated with plastics, other 
than those of heading No. 59.02.: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.]  
ex59.03(b)  - Other  [CTH]  
59.04  Linoleum, whether or not cut to shape; 
floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.  CTH  
 
59.05 Textile wall coverings . As specified for split headings 
ex59.05(a)  - Textile wall coverings: printed, dyed 
(including dyed white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or 
printing, accompanied by at least two 
preparatory or finishing operations.]  
ex59.05(b)  - Other  CTH, provided the starting material is 
unbleached fabric, felt or non-woven fabric 
59.06  Rubberised textile fabrics, other than 
those of heading No. 59.02.  CTH 
59.07 
 Textile fabrics otherwise impregnated, 
coated or covered; painted canvas 
being theatrical scenery, studio back-cloths or the like.  As specified for split headings  
ex59.07(a)  - Painted canvas being theatrical scenery, 
studio back-cloths or the like.  CTHS G/RO/W/111/Rev.6 
Page 164  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex59.07(b) - Textile fabri cs otherwise impregnated, 
coated or covered: printed, dyed 
(including dyed white)  [CTH;  or cange from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing operations.]  
ex59.07(c)  - Other  CTH   
59.08  
 Textile wicks, woven, plaited or knitted, 
for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated . CTH 
59.09  
 Textile hosepiping and similar textile 
tubing, with or without lining, armour or accessories of other materials . CTH 
59.10 
 Transmission or conveyor belts or 
belting, of textile material, whether or 
not impregnated, coated, covered or laminated with plastics, or reinforced 
with metal or other material . CTH 
59.11  Textile products and articles, for 
technical uses, specified in Note 7 to 
this Chapter . As Specified for split headings 
ex59.11(a) - Fabrics, and goods thereof excluding 
polishing discs or rings other than of felt:  
printed, dyed (including dyed white ) [CTH;  or change from unbleached or 
prebleached fabric to the product of this 
split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex59.11(b) - Other  CTH, except by cutting only 
  G/RO/W/111/Rev.6 
 Page 165 
 
 
  CHAPTER 60 
 
Chapter Note:  Minor processing operations not affecting origin  
 
[For the purposes of determining the country of origin for goods falling within Chapter 60 that 
are not wholly obtained in one country, the followi ng individual processes, considered singly, shall 
not affect the origin of the goods concerned, wh ether or not such processes result in changes of 
classification:   (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
 
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 60  Knitted or crocheted fabrics  As specified for headings  
60.01 Pile fabrics, including "long pile" 
fabrics and terry fabrics, knitted or 
crocheted. As specified for split headings 
 
ex60.01(a)  - Pile fabrics, including "long pile" fabrics 
and terry fabrics, knitted or crocheted: 
printed, dyed (including dyed white)  [CTH;  or change from unbleached 
or prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing 
operations.] 
ex60.01(b)  - Other  CTH 
60.02  Other knitted or crocheted fabrics . As specified for split headings 
ex60.02(a) - Other knitted or crocheted fabrics: 
printed, dyed (including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing 
operations.] 
ex60.02(b) - Other  CTH   G/RO/W/111/Rev.6 
Page 166  
 
  CHAPTER 61  
 Definition:  Assembly in a Single Country  
  [(a) For the purposes of this chapter, and subj ect to paragraph (b), the term “assembled in 
a single country” means that all of the assembly operations following the cutting of 
the fabric to parts, or the knitting or crocheting to shape of the parts, have been performed in that country. 
 
 (b) For the purposes of paragraph (a) perform ing or not performing operations such as 
the following shall not affect the determination of whether the good has been assembled in a single country: 
   - attaching to garments or accessories items such as accessories, buttons and 
other fasteners, pockets, trimmings, cu ffs, plackets, labels, foot straps, 
ornaments, belt loops, epaulettes collars; 
  - making button holes, hemming, pressing, stone or acid washing.]  
Chapter Note 1:  Application of the value added rule 
 
[(a) The term " 50% value added rule " shall mean manufacture where the increase in 
value acquired as a result of working a nd 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.  
 
(b) The term " ex-works price " shall mean the price to be paid for the product obtained to 
the manufacturer in whose undertaking the l ast working or processing is carried out 
(this price shall not include internal taxes which are, or may be, repaid when such 
product is exported); 
 (c) 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 preparatory, 
finishing and checking operations, and from th e incorporation of any parts originating 
in the country where the oper ations in question were carried out, including profit and 
the general costs borne in that country as a result of the operations.] 
 
Chapter Note 2:  Minor processing  operations not affecting origin  
 
 [For the purposes of determining the country of  origin for goods falling within Chapter 61 
that are not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such processes result in changes of 
classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
 (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
  G/RO/W/111/Rev.6 
 Page 167 
 
 
  [Chapter Residual Rule    
 
When application of the primary rules of this  Chapter (including the product specific rules 
provided in the matrix) do not result in a determin ation of a country of origin, the country of 
origin shall be determined as follows: 
 
(1) Where the primary rule for a good assembled from parts requires that the good be 
wholly assembled in a single country, the c ountry of origin of such a good that was 
not wholly assembled in a single country, is the country in which the most significant assembly operations were performed in the ma king-up of the good, without regard to 
the addition of buttons and other fasten ers, belt and hanger loops, belts, patch 
pockets, labels, foot straps, epaulettes,  ornaments and other minor components. 
 
(2) The country of origin of other goods of this Chapter shall be the country where the 
textile fabric or knit-to-shape compone nts was formed, or in the case of a good 
containing textile fabrics or knit-to-shape component of more than one country, the 
origin of the good is the country in whic h the textile fabric or knit-to-shape 
component that predominates by weight was formed.] 
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)] 
  The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
 
 
 G/RO/W/111/Rev.6 
Page 168  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted  As specified for split headings  
ex Chapter 
61(a) 
(ex61.01 
through 61.17) - Goods including parts and accessories,  
knitted or crocheted to shape  The origin shall be the country where 
the goods of this split chapter have 
been knitted or crocheted to shape 
ex Chapter 61(b) 
(ex61.01 
through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape  [The origin shall be the country where 
the parts of the goods of this split chapter have been knitted or crocheted 
to shape.] 
ex Chapter 61(c)  
(ex 61.01 
through ex 61.15) - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter 
provided that the goods are assembled 
in a single country.] 
ex Chapter 
61(d) 
(ex 6117.10, 
ex 6117.80) - Embroidered flat products 
(handkerchiefs, shawls ,scarves, mufflers, 
mantillas, veils and the like )  [Change to goods of this split chapter 
if the value of non-originating 
materials used does not exceed 50 % of the ex-work price of the product.] 
ex Chapter 61(e) 
(ex 6117.10, 
ex 6117.80) - Other flat products (other handkerchiefs, 
shawls , scarves, mufflers, mantillas, veils 
and the like)  [Change to this split Chapter provided 
the starting material is prebleached or unbleached fabric.] 
ex Chapter 61(f) 
(ex 61.16,  ex 6117.20, 
ex 6117.80 ) - Accessories assembled from parts 
knitted or crocheted to shape (ties, bow  
ties, cravats, gloves, mittens, mitts, muffs, 
headbands and the like)  [The origin shall be the country where 
the parts of the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(g) 
(ex 61.16  
ex 6117.20, 
ex 6117.80) - Accessories assembled from parts cut to 
shape (ties, bow  ties, cravats, gloves, 
mittens, mitts, muffs, headbands and the 
like) [Change to goods of this split chapter 
provided that the goods are assembled 
in a single country.] 
ex Chapter 61(h) 
(ex 6117.90) - Other
 [The origin shall be the country where 
the goods of this split chapter are 
produced from fabric.] 
  G/RO/W/111/Rev.6 
 Page 169 
 
 
  CHAPTER 62  
 Definition:  Assembly in a Single Country  
   [(a) For the purposes of this chapter, and subj ect to paragraph (b), the term “assembled in 
a single country” means that all of the assembly operations following the cutting of 
the fabric to parts have been performed in that country. 
   (b) For the purposes of paragraph (a) perform ing or not performing operations such as 
the following shall not affect the determination of whether the good has been 
assembled in a single country: 
   - attaching to garments or accessories items such as accessories, buttons and 
other fasteners, pockets, trimmings, cu ffs, plackets, labels, foot straps, 
ornaments, belt loops, epaulettes, collars; 
  - making button holes, hemming, pressing, stone or acid washing.] 
 
Chapter Note 1:  Application of the value added rule 
 
[(a) The term " 50% value added rule " shall mean manufacture where the increase in 
value acquired as a result of working a nd 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.  
 
(b) The term " ex-works price " shall mean the price to be paid for the product obtained to 
the manufacturer in whose undertaking the l ast working or processing is carried out 
(this price shall not include internal taxes which are, or may be, repaid when such 
product is exported); 
 
(c) 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 preparatory, 
finishing and checking operations, and from th e incorporation of any parts originating 
in the country where the oper ations in question were carried out, including profit and 
the general costs borne in that country as a result of the operations.] 
 Chapter Note 2:  Minor processing  operations not affecting origin 
 
 [For the purposes of determining the country of  origin for goods falling within Chapter 62  
that are not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such processes result in changes of 
classification: 
 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
  (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
  (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
 G/RO/W/111/Rev.6 
Page 170  
 
   (d) Putting up goods for retail sale or in sets or ensembles.]  
 
Chapter Residual Rule     
 
[When application of the primary rules of this  Chapter (including the product specific rules 
provided in the matrix) do not result in a determinat ion of a country of origin, the country of origin 
shall be determined as follows :  
(1) Where the primary rule for a good assembled from parts requires that the good be 
wholly assembled in a single country, the c ountry of origin of such a good that was 
not wholly assembled in a single country, is the country in which the most significant 
assembly operations were performed in the ma king-up of the good, without regard to 
the addition of buttons and other fasten ers, belt and hanger loops, belts, patch 
pockets, labels, foot straps, epaulettes,  ornaments and other minor components. 
 
(2) The country of origin of other goods of this Chapter shall be the country where the 
textile fabric or knit-to-shape compone nts was formed, or in the case of a good 
containing textile fabrics or knit-to-shape component of more than one country, the 
origin of the good is the country in whic h the textile fabric or knit-to-shape 
component that predominates by weight was formed.] 
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)]  
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight. 
 
  G/RO/W/111/Rev.6 
 Page 171 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 62  Articles of apparel and clothing 
accessories, not knitted or crocheted 
 As specified for split headings 
ex Chapter  
62(a)  
(ex 62.01 
through ex 
62.12) - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers 
of heading 62.09  [Change to goods of this split chapter 
provided that the goods are 
assembled in a single country in accordance with  Chapter Note.] 
ex Chapter  
62(b) 
(ex 62.09 ) - Diapers of heading 62.09  CC, except by cutting and/or 
hemming only. 
ex Chapter 62(c) 
(ex 62.13,   ex 62.14,   
ex 6217.10) - Embroidered flat products 
(handkerchiefs, shawls ,scarves, mufflers, 
mantillas, veils and the like )  [Change to goods of this split chapter 
if the value of non-originating 
materials used does not exceed 50% of the ex-work price of the product.] 
ex Chapter 62(d) 
(ex62.13,  
ex62.14, 
ex 6217.10) - Other flat products (other handkerchiefs, 
shawls , scarves, mufflers, mantillas, veils 
and the like)  [Change to goods of this split chapter 
provided the starting material is prebleached or unbleached fabric.] 
ex Chapter 
62(e) 
(ex 62.15, ex 
62.16, ex 6217.10) - Accessories assembled from parts (ties, 
bow  ties, cravats, gloves, mittens, mitts, 
muffs, headbands and the like)    [Change to goods of this split chapter 
provided that the goods are 
assembled in a single country in accordance with  Chapter Note. ] 
ex Chapter 62(f) 
(6217.90) - Other 
 [The origin shall be the country of 
origin of the fabric.] G/RO/W/111/Rev.6 
Page 172  
 
  CHAPTER 63 
 
Chapter Note :  Minor processing operations not affecting origin    
  [For the purposes of determining the country of  origin for goods falling within Chapter 63 
that are not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whether or not such processes result in changes of 
classification:  
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar 
means or by knotting fringe; 
  (b) Cutting fabrics, yarns or other textile ma terials; or separating goods produced in the 
finished state by cutting along dividing threads; 
 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or 
other temporary purposes; 
  (d) Putting up goods for retail sale or in sets or ensembles.]  
 
Chapter Residual Rule    
[When application of the primary rules of this  chapter (including the product specific rules 
provided in the matrix) does not result in a determ ination of a country of origin, the country of 
origin shall be determined as follows: 
 
 The country of origin of goods of this Chapte r shall be the country where the textile fabric 
was formed, or in the case of a good containing textile fabrics of more than one country,  the origin of 
the good is the country in which the textile fabric that predom inates by weight was formed.] 
 
[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. 
 
[Criterion to apply Appendix 2, Rule 2(f)]  
 The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this 
Chapter is weight.   G/RO/W/111/Rev.6 
 Page 173 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 63 Other made up textile articles; sets; 
worn clothing and worn textile articles; rags  
63.01 Blankets and travelling rugs. As specified for split headings  
ex63.01(a) - Electric blankets  
 CTH 
ex63.01(b) - Other  [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.02 Bed linen, table linen, toilet linen and 
kitchen linen. As specified for split headings  
ex63.02(a)  - Quilted textile articles  [CTH, except from heading 58.11 or 
subheading 6307.90.] 
ex63.02(b)  - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.03 Curtains (including drapes) and 
interior blinds; curtain or bed valances. As specified for split headings  
ex63.03(a)  - Quilted textile articles  [CTH, except from heading 58.11 or 
subheading 6307.90.] 
ex63.03(b)  - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.04 Other furnishing articles, excluding 
those of heading No. 94.04. As specified for split headings   
ex63.04(a)  - Quilted textile articles  [CTH, except from heading 58.11 or 
subheading 6307.90.] 
ex63.04(b)  - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.05 Sacks and bags, of a kind used for the 
packing of goods. [CTH] 
63.06 Tarpaulins, awnings and sunblinds; 
tents; sails for boats, sailboards or 
landcraft; camping goods CTH  
63.07 Other made up articles, including dress 
patterns. As specified for subheadings  
6307.10 - Floor-cloths, dish-cloths, dusters and 
similar cleaning cloths [CTH]  
6307.20 - Life-jackets and life-belts CTH 
6307.90 - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
63.08 
 Sets consisting of woven fabric and 
yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, 
or similar textile articles, put up in 
packings for retail sale. CTH, except when resulting only from 
putting up in sets G/RO/W/111/Rev.6 
Page 174  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
63.09  
 Worn clothing and other worn articles. The origin shall be the country where the 
goods of this heading were last collected and packed for shipment 
63.10 Used or new rags, scrap twine, cordage, 
rope and cables and worn out articles of twine, cordage, rope or cables, of 
textile materials. The origin shall be the country where the 
goods of this were last collected or derived from manufacturing or 
processing operations or from 
consumption  
   G/RO/W/111/Rev.6 
 Page 175 
 
 
  CHAPTER 64 
 
Chapter Residual Rule   
  [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin.   The country of origin of a good of heading 64 .06 that was assembled from parts, but was not 
wholly assembled in a single country, is the co untry in which the most significant assembly 
operations were performed in the making-up of the go od, without regard to the addition of buttons and 
other fasteners, hanger loops, labels, foot straps, ornaments and other minor components.] 
 
[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 64 Footwear, gaiters and the like; parts of 
such articles  
64.01 Waterproof footwear with outer soles 
and uppers of rubber or of plastics, the 
uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. [CTH, except from split heading 
ex64.06(a)] 
64.02 Other footwear with outer soles and 
uppers of rubber or plastics. [CTH, except from split heading 
ex64.06(a)] 
64.03 Footwear with outer soles of rubber, 
plastics, leather or composition leather 
and uppers of leather. [CTH, except from split heading 
ex64.06(a)] 
 
64.04 Footwear with outer soles of rubber, 
plastics, leather or composition leather and uppers of textile materials. [CTH, except from split heading 
ex64.06(a)] 
 
64.05 Other footwear. [CTH, except from split heading 
ex64.06(a)] 
64.06 Parts of footwear (including uppers 
whether or not attached to soles other than outer soles); removable in-soles, 
heel cushions and similar articles; 
gaiters, leggings and similar articles, and parts thereof. As specified for split headings  
ex6406(a) -   Uppers to which an inner sole is 
permanently attached which completely 
closes the bottom  [CTHS]  
ex6406(b) -   Other   [CTHS] 
ex6406(c) - Parts of uppers  CTH G/RO/W/111/Rev.6 
Page 176  
 
  CHAPTER 65 
 
Chapter Residual Rule     
  [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:   For a good of headings 65.01 through 65.05 that was assembled from parts, where the 
primary rule requires that the good be wholly assemb led in a single country, is the country in which 
the most significant assembly operations were pe rformed in the making-up of the good, without 
regard to the addition of buttons and other fast eners, hanger loops, tighten ers, labels, hat bands, 
ornaments and other minor components.]  
[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 65 Headgear and parts thereof 
  
65.01 
 Hat-forms, hat bodies and hoods of felt, 
neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. CTH  
65.02 
 Hat-shapes, plaited or made by 
assembling strips of any material, 
neither blocked to shape, nor with 
made brims, nor lined, nor trimmed CTH 
 
65.03 Felt hats and other felt headgear, made 
from the hat bodies, hoods or plateaux 
of heading No. 65.01, whether or not lined or trimmed  CTH 
65.04 
 Hats and other headgear, plaited or 
made by assembling strips of any material, whether or not lined or 
trimmed. CTH 
65.05 Hats and other headgear, knitted or 
crocheted, or made up from lace, felt or 
other textile fabric, in the piece (but  not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. CTH 
65.06 Other headgear, whether or not lined 
or trimmed. CTH  G/RO/W/111/Rev.6 
 Page 177 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
65.07 Head-bands, linings, covers, hat 
foundations, hat frames, peaks and chinstraps, for headgear. CTH 
 
 G/RO/W/111/Rev.6 
Page 178  
 
  CHAPTER 66 
 
Chapter Residual Rule  
  [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:   The country of origin of a good of heading 66 .01 that was assembled from parts, but was not 
wholly assembled in a single country, is the co untry in which the most significant assembly 
operations were performed in the making-up of the go od, without regard to the addition of buttons and 
other fasteners, hanger loops, labels, ornaments and other minor components.] 
 
[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 66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops and parts thereof  
66.01 Umbrellas and sun umbrellas 
(including walking-stick umbrellas, 
garden umbrellas and similar 
umbrellas). CTH 
 
66.02 
 Walking-sticks, seat-sticks, whips, 
riding-crops and the like. CTH 
66.03 Parts, trimmings and accessories of 
articles of heading No. 66.01 or 66.02. CTH 
  G/RO/W/111/Rev.6 
 Page 179 
 
 
  CHAPTER 67 
 
[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 67 Prepared feathers and down and 
articles made of feathers or of down; artificial flowers; articles of human hair  
67.01 
  Skins and other parts of birds with 
their feathers or down, feathers, parts 
of feathers, down and articles thereof (other than goods of heading No. 05.05 and worked quills and scapes) As specified for split headings 
ex67.01(a) - Skins and other parts of birds with their 
feathers or down  CTH 
ex67.01(b) - Feathers, parts of feathers, down  CTHS 
ex67.01(c) - Other  CTHS 
67.02 Artificial flowers, foliage and fruit and 
parts thereof; articles made of artificial 
flowers, foliage or fruit. As specified for split headings 
ex67.02(a) - Artificial flowers, foliage and  fruit  CTH 
ex67.02(b) - Parts of goods in heading 67.02  CTH 
ex67.02(c) - Articles made of artificial flowers, 
foliage or fruit  CTHS 
67.03 
  Human hair, dressed, thinned, 
bleached or otherwise worked; wool or 
other animal hair or other textile materials, prepared for use in making wigs or the like. CTH 
 
67.04 Wigs, false beards, eyebrows and 
eyelashes, switches and the like, of 
human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. CTH 
 
 G/RO/W/111/Rev.6 
Page 180  
 
  CHAPTER 68 
 
[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 68  Articles of stone, plaster, cement, 
asbestos, mica or similar materials.   
68.01  Setts, curbstones and flagstones, of 
natural stone (except slate).  CTH 
 
68.02  Worked monumental or building stone 
(except slate) and articles thereof, other 
than goods of headings No. 68.01; 
mosaic cubes and the like of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)  As specified for subheadings  
6802.10 - Tiles, cubes and similar articles, whether 
or not rectangular (including square), the 
largest surface area of which is capable of 
being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder As specified for split subheadings  
ex6802.10(a) --   Artificially coloured granules,        
chippings and powder of natural stone 
(including slate)   CTH, except from granules, chippings 
and powder of slate of heading 25.14, or of subheadings 2517.41 or 2517.49  
ex6802.10(b) -- Other  CTSH 
 -  Other monumental or building stone 
and articles thereof, simply cut or sawn, 
with a flat or even surface:  
 
6802.21 --   Marble, travertine and alabaster CTH 
6802.22 --   Other calcareous stone CTH 
6802.23 --   Granite CTH 
6802.29 --   Other stone CTH 
 - Other:  
6802.91 --   Marble, travertine and alabaster CTSH 
6802.92 --   Other calcareous stone CTSH 
6802.93 --   Granite CTSH 
6802.99   --   Other stone CTSH 
68.03  Worked slate and articles of slate or of 
agglomerated slate.  As specified for split headings  
ex68.03(a) - Articles of natural slate . CTHS  
ex68.03(b)  - Other  CTH   G/RO/W/111/Rev.6 
 Page 181 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
68.04  Millstones, grindstones, grinding 
wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand 
sharpening or polishing stones, and 
parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.  CTH  
68.05  Natural or artificial abrasives powder 
or grain, on a base of textile material, of paper, of paperboard or of other 
materials, whether or not cut to shape 
or sewn or otherwise made up.  CTH  
68.06  Slag wool, rock wool and similar 
mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, 
sound-insulating or sound-absorbing 
mineral materials, other than those of heading No. 68.11 or 68.12 or of Chapter 69  CTSH 
68.07  Articles of asphalt or of similar 
materials (for example, petroleum bitumen or coal tar pitch).  CTH  
68.08  Panels, boards, tiles, blocks and similar 
articles of vegetable fibre, of straw or of 
shavings, chips, particles, sawdust or 
other waste, of wood, agglomerated with cement, plaster or other mineral binders.  CTH 
 
68.09  Articles of plaster or of compositions 
based on plaster.  CTSH 
68.10  Articles of cement, of concrete or of 
artificial stone, whether or not reinforced  As specified for subheadings  
 
 - Tiles, flagstones, bricks and similar 
articles:  
6810.11 --   Building blocks and bricks CTH 
6810.19 --   Other CTH 
 - Other articles:  
6810.91 --   Prefabricated structural components 
for building or civil engineering CTSH 
6810.99 --   Other CTSH 
68.11  Articles of asbestos-cement, of cellulose 
fibres-cement or the like  CTSH G/RO/W/111/Rev.6 
Page 182  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
68.12  Fabricated asbestos fibres; mixtures 
with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos 
(for example, thread, woven fabric, 
clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading No. 68.11 or 68.13.  As specified for subheadings 
  
 
 
6812.10 - Fabricated asbestos fibres; mixtures with 
a basis of asbestos or with a basis of asbestos and magnesium carbonate CTH 
 
 
6812.20 - Yarn and thread CTSH  
6812.30 - Cords and string, whether or not plaited [CTSH, except from subheading 
6812.20]  
6812.40 - Woven or knitted fabric CTSH  
6812.50 - Clothing, clothing accessories, footwear 
and headgear CTSH 
 
6812.60 - Paper, millboard and felt CTSH  
6812.70 - Compressed asbestos fibre jointing, in 
sheets or rolls CTSH  
6812.90 - Other CTSH  
68.13  Friction materials and articles thereof 
(for example, sheets, rolls, strips, 
segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other 
mineral substances or of cellulose, 
whether or not combined with textile or other materials.  CTH 
 
68.14  Worked mica and articles of mica, 
including agglomerated or reconstituted mica, whether or not on a support of paper paperboard or other 
materials.  As specified for split headings  
ex68.14(a) - Articles of mica   CTHS  
ex68.14(b) - Other   CTH 
68.15  Articles of stone or of other mineral 
substances (including carbon fibres, 
articles of carbon fibres and articles of peat), not elsewhere specified or included. As specified for subheadings  
 
6815.10 - Non-electrical articles of graphite or 
other carbon As specified for split subheadings  
ex6815.10(a) --   Carbon fibres  CTH  
ex6815.10(b) --   Other  CTSHS  
6815.20 - Articles of  peat CTH   G/RO/W/111/Rev.6 
 Page 183 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 - Other articles  
6815.91 --   Containing magnesite, dolomite or 
chromite CTH  
6815.99 --   Other CTH  
 
 G/RO/W/111/Rev.6 
Page 184  
 
  CHAPTER 69 
 
[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 69  Ceramic products   
69.01  Bricks, blocks, tiles and other ceramic 
goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or similar siliceous earths. CTH 
 
69.02  Refractory bricks, blocks, tiles and 
similar refractory ceramic 
constructional goods, other than those 
of siliceous fossil meals or similar siliceous earths.  CTH 
 
69.03  Other refractory ceramic goods (for 
example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than 
those of siliceous fossil, meals or of 
similar siliceous earths. CTH 
 
69.04  Ceramic building bricks, flooring 
blocks, support or filler tiles and the 
like. 
 CTH 
 
69.05  Roofing tiles, chimney-pots, cowls, 
chimney liners, architectural ornaments and other ceramic 
constructional goods.  CTH 
 
69.06  Ceramic pipes, conduits, guttering and 
pipe fittings.  CTH 
 
69.07  Unglazed ceramic flags and paving, 
hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.  CTH 
 
69.08 
 
 Glazed ceramic flags and paving, 
hearth or wall tiles; glazed ceramic 
mosaic cubes and the like, whether or 
not on a backing.  CTH, except from heading 69.07 
  G/RO/W/111/Rev.6 
 Page 185 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
69.09  Ceramic wares for laboratory, chemical 
or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic 
pots, jars and similar articles of a kind 
used for the conveyance or packing of goods.  CTH 
 
69.10  Ceramic sinks, wash basins, wash basin 
pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.  CTH 
 
69.11  Tableware, kitchenware, other 
household articles and toilet articles, of 
porcelain or china.  CTH 
 
69.12  Ceramic tableware, kitchenware, other 
household articles and toilet articles, 
other than of porcelain or china.  CTH 
 
69.13  Statuettes and other ornamental 
ceramic articles.  CTH  
69.14  Other ceramic articles.  CTH  
 
 G/RO/W/111/Rev.6 
Page 186  
 
  CHAPTER 70 
 
Chapter Note 
 
 For subheadings 7019.51 to 7019.90, those rules which refer to a change of subheading shall 
not apply to changes which are the result solely of trimming or cutting. 
 
[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 70  Glass and glassware   
70.01  Cullet and other waste and scrap of 
glass; glass in the mass.  As specified for split headings  
ex 70.01(a)  - Cullet and other waste and scrap of glass  The origin shall be the country of cullet 
and other waste and scrap of glass 
where the goods are derived or collected 
from manufacturing or processing operations or from consumption 
ex70.01(b) - Glass in the mass   CTHS  
70.02  Glass in balls (other than microspheres 
of heading No. 70.18), rods or tubes, 
unworked  CTH  
70.03  Cast glass and rolled glass, in sheets or 
profiles, whether or not having an 
absorbent, reflecting or non-reflecting layer, but not otherwise worked  CTH  
70.04  Drawn glass and blown glass, in sheets, 
whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.  CTH  
70.05  Float glass and surface ground or 
polished glass, in sheets, whether or not 
having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked.  CTH, except from headings 70.03 and 
70.04   G/RO/W/111/Rev.6 
 Page 187 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
70.06  Glass of heading No. 70.03, 70.04 or 
70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked,  
but not framed or fitted with other 
materials.  As specified for split headings 
  
 
 
ex70.06(a) - Thin dielectric or metallic film coated 
flat glass*  CTHS 
ex70.06(b) - Other  CTH, except from heading 70.03, 70.04 
or 70.05 
70.07 Safety glass, consisting of toughened 
(tempered) or laminated glass.  CTH 
 
70.08  Multiple-walled insulating units of 
glass.  CTH 
 
70.09  Glass mirrors, whether or not framed, 
including rear-view mirrors.  CTH  
70.10  Carboys, bottles, flasks, jars, pots, 
phials, ampoules and other containers, 
of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.  As specified for split headings  
ex70.10(a) - Cut   [CTH or change by chemically etching, 
sand-blasting or grinding with 
subsequent acid polishing, of unworked glassware (not etched, sand-blasted, ground, carved, engraved or otherwise decorated).]  
ex70.10(b)  - Other  CTH  
70.11  Glass envelopes (including bulbs and 
tubes), open, and glass parts thereof, 
without fittings, for electric lamps, cathode-ray tubes or the like.  CTH  
70.12  Glass inner for vacuum flasks or for 
other vacuum vessels.  CTH  
70.13  Glassware of a kind used for table, 
kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18).  As specified for split headings  
 
                                                      
 * Glass of this split heading consists of a glass su bstrate with multiple coatin gs applied in accordance 
with the following technologies : 
  -  physical vapour deposition by thermal evaporation   -  sputtering 
  -  chemical vapour deposition
 G/RO/W/111/Rev.6 
Page 188  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex70.13(a) - Cut  [CTH or change by chemically etching, 
sand-blasting or grinding with subsequent acid polishing, of unworked glassware (not etched, sand-blasted, 
ground, carved, engraved or otherwise 
decorated).]  
ex70.13(b) - Other  CTH  
70.14  Signalling glassware and optical 
elements of glass (other than those of heading No. 70.15), not optically worked.  CTH  
70.15  Clock or watch glasses and similar 
glasses, glasses for non-corrective or 
corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. CTH  
70.16  Paving blocks, slabs, bricks, squares, 
tiles and other articles of pressed or 
moulded glass, whether or not wired, of 
a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or  similar 
decorative purposes; leaded lights and 
the like; multicellular or foam glass in blocks, panels, plates, shells or similar foams.  CTH  
70.17  Laboratory, hygienic or 
pharmaceutical glassware, whether or not graduated or calibrated.  CTH  
70.18  Glass beads, imitation pearls, imitation 
precious or semi-precious stones and 
similar glass smallwares, and articles 
thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres 
not exceeding 1 mm in diameter.  CTH  
70.19  Glass fibres (including glass wool) and 
articles thereof (for example, yarn, 
woven fabrics):  As specified for subheadings 
  G/RO/W/111/Rev.6 
 Page 189 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 - Slivers, rovings, yarn and chopped 
strands:  
7019.11 --   Chopped strands, of a length of not 
more than 50 mm CTH  
7019.12 --   Rovings CTH  
7019.19 --   Other As specified for split subheadings  
ex7019.19(a) ---     Yarn  CTSHS  
ex7019.19(b) ---     Other  CTH  
 - Thin sheets (voiles), webs, 
mats, mattresses, boards and  similar nonwoven products:  
7019.31 --   Mats CTSH  
7019.32 --   Thin sheets (voiles) CTSH  
7019.39 --   Other CTSH  
7019.40  - Woven fabrics of rovings. CTSH  
 - Other woven fabrics:  
7019.51 --   Of a width not exceeding 30 cm CTSH, except from subheading 
7019.52 or 7019.59  
7019.52 --   Of a width exceeding 30 cm, plain 
weave, weighing less than 250 g/m2, of 
filaments measuring per single yarn not more than 136 tex CTSH, except from subheading 
7019.51 or 7019.59  
7019.59 --   Other CTSH, except from subheading 
7019.51 or 7019.52  
7019.90 - Other CTSH 
70.20  Other articles of glass.  CTH  
 G/RO/W/111/Rev.6 
Page 190  
 
  CHAPTER 71 
 
[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 71  Natural or cultured pearls, precious or 
semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 
71.01 Pearls, natural or cultured, whether or 
not worked or graded but not strung,  
mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.  The origin shall be the country where 
the cultured pearl was cultured or the 
mollusc containing natural pearl was gathered.  
71.02  Diamonds, whether or not worked, but 
not mounted or set.  As specified for subheadings  
7102.10 - Unsorted The origin shall be the country where 
the goods of this subheading are obtained in their natural or unprocessed 
state. 
 - Industrial :  
7102.21 --   Unworked or simply sawn, cleaved or 
bruted The origin shall be the country where 
the goods of this subheading are obtained in their natural or unprocessed state. 
7102.29 --   Other CTSH provided that the goods are cut 
or ground to final shape. 
 - Non-industrial :  
7102.31 --   Unworked or simply sawn, cleaved or 
bruted The origin shall be the country where 
the goods of this subheading are 
obtained in their natural or unprocessed state. 
7102.39 -- Other CTSH  provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished. 
71.03 Precious stones (other than diamonds) 
and semi-precious st ones, whether or 
not worked or graded but not strung, 
mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.  As specified for subheadings  G/RO/W/111/Rev.6 
 Page 191 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
7103.10 - Unworked or simply sawn or roughly 
shaped The origin shall be the country where 
the goods of this subheading are obtained in their natural or unprocessed state. 
 - Otherwise worked:  
7103.91 --   Rubies, sapphires and emeralds  CTSH provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished. 
7103.99 --   Other CTSH provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished.  
71.04  Synthetic or reconstructed precious or 
semi-precious stones, whether or not worked or graded but not strung, 
mounted or set; ungraded synthetic or 
reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.    As specified for subheadings 
7104.10 - Piezo-electric quartz  CTH 
7104.20 - Other, unworked or simply sawn or 
roughly shaped  The origin shall be the country where 
the goods of this subheading are obtained in their unworked state. 
7104.90 - Other CTSH provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished. 
71.05 Dust and powder of  natural or synthetic 
precious or semi-precious stones.  CTH 
71.06  Silver (including silver plated with gold 
or platinum), unwrought or in semi-
manufactured forms, or in powder 
form.  As specified for subheadings 
 
7106.10 - Powder As specified for split subheadings 
ex7106.10(a) -- Flakes classified with powder1  CTSHS 
ex7106.10(b) -- Powder  CTSH 
 - Other  
7106.91 --   Unwrought: As specified for split  subheadings 
ex7106.91(a) Refined  CTSHS, or  
change within this split subheading 
resulting from purification by 
electrolytic, thermal or chemical 
separation of precious metal  
ex7106.91(b) Alloyed  CTSHS  
                                                      
 1 The HS classifies flakes with powder of subheading 7106.10 when 90 % or more by weight passes 
through a sieve having a mesh aperture of 0.5 mm. G/RO/W/111/Rev.6 
Page 192  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex7106.91(c) Other  CTH, or  
the origin shall be the country where 
the materials of this split subheading 
are obtained in their natural or 
unprocessed state 
7106.92 --   Semi-manufactured CTSH 
71.07  Base metals clad with silver, not further 
worked than semi-manufactured.  As specified for split headings 
ex71.07(a) Semi-manufactured forms  CTHS 
ex71.07(b)  Other  CTH 
71.08  Gold (including gold plated with 
platinum) unwrought or in semi-
manufactured forms, or in powder form.  As specified for subheadings 
 - Non-monetary As specified for split subheadings  
7108.11 --   Powder  
ex7108.11(a) --- Flakes cl assified with powder2  CTSHS  
ex7108.11(b) --- Powder  CTSH  
7108.12 --   Other unwrought forms As specified for split subheadings 
ex7108.12(a) --- Refined  CTSHS, or  
Change within this split subheading  
resulting from purification by 
electrolytic, thermal or chemical separation of precious metal 
ex7108.12(b) --- Alloyed  CTSHS 
ex7108.12(c) --- Other  CTH, or  
The origin shall be the country where 
the materials of this split subheading are obtained in their natural or unprocessed state 
7108.13  --   Other semi-manufactured forms CTSH 
7108.20 - Monetary As specified for split subheadings 
ex7108.20(a) -- Refined  CTSHS, or  
change within this split subheading 
resulting from purification by 
electrolytic, thermal or chemical 
separation of precious metal 
ex7108.20(b) -- Alloyed  CTSHS 
ex7108.20(c) -- Other  CTSH 
71.09  Base metals or silver, clad with gold, not 
further worked than semi-
manufactured.  As specified for split headings 
                                                      
 2 The HS classifies flakes with po wder of subheading 7108.11 when 90 % or more by weight passes 
through a sieve having a mesh aperture of 0.5 mm.  G/RO/W/111/Rev.6 
 Page 193 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex71.09(a) - Semi-manufactured forms  CTHS 
ex71.09(b)  - Other  CTH 
71.10  Platinum, unwrought or in semi-
manufactured forms, or in powder form.  As specified for split headings 
ex71.10(a) - Flakes cl assified with powder3  CTHS 
ex71.10(b) - Powder  CTHS 
ex71.10(c) - Unwrought forms, refined  CTHS;  or change within this split 
heading resulting from purification by 
electrolytic, thermal or chemical separation of precious metal 
ex71.10(d) - Unwrought forms, alloyed  CTHS 
ex71.10(e) - Other unwrought forms  CTH or   The origin shall be the 
country where the material of this split heading are obtained in their natural or unprocessed state 
ex71.10(f) - Other  CTHS 
71.11  Base metals, silver or gold, clad with 
platinum, not further worked than semi-manufactured.  As specified for split headings  
ex71.11(a) - Semi-manufactured forms  CTHS 
ex71.11(b)  - Other  CTH  
71.12  Waste and scrap of precious metal or of 
metal clad with precious metal; other 
waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.  The origin shall be the country where 
the waste and scrap of this heading are 
derived from manufacturing or processing operations or from consumption 
71.13  Articles of jewellery and parts thereof,  
of precious metal or of metal clad with  
precious metal.  As specified for split headings 
ex71.13(a) - Articl es of jewellery  CTHS 
ex71.13(b) - Parts  CTH 
71.14  Articles of goldsmiths' or silversmiths'  
wares and parts thereof, of precious  
metal or of metal clad with precious  
metal.  As specified for split headings 
ex71.14(a) - Articles of goldsmiths’wares  CTHS 
ex71.14(b) - Parts  CTH 
71.15  Other articles of precious metal or of  
metal clad with precious metal.  CTH 
                                                      
 3 The HS classifies flakes with powder of heading 71 .10 when 90 % or more by weight passes through a 
sieve having a mesh aperture of 0.5 mm.  G/RO/W/111/Rev.6 
Page 194  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
71.16  Articles of natural or cultured pearls, 
precious or semi-precious stones (natural, synthetic or reconstructed). CTH 
71.17  Imitation jewellery.  CTH 
71.18  Coin  CTH  G/RO/W/111/Rev.6 
 Page 195 
 
 
  CHAPTER 72 
 
Definition 
  For the purposes of this Chapter, the expr essions "cold-rolled(cold-reduced)" and "cold-
formed" mean cold reduction resulting in changes to  the crystalline structure of the workpiece.  The 
expressions do not include very light cold-rolling and cold-forming processes (skin pass or pinch 
pass) which act only on the surface of the material  and do not result in change to its crystalline 
structure.  
 
Chapter Note 
 
 For the purposes of this Chapter, a change of  classification resulting only from cutting is not 
to be considered as 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 72  Iron and steel   
72.01  Pig iron and spiegeleisen in pigs, blocks 
or other primary forms. CTH 
72.02 Ferro-alloys.  CTH 
72.03 Ferrous products obtained by direct 
reduction of iron ore and other spongy 
ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94 %, in lumps, pellets or similar forms. CTH 
72.04  Ferrous waste and scrap; remelting 
scrap ingots of iron or steel.  As specified for split headings 
ex72.04(a) - Ferrous 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   
ex72.04(b) - Remelting scrap ingots of iron or steel  The origin shall be the country where 
the waste and scrap used to obtain the remelting scrap ingots of this split heading are derived from 
manufacturing or processing 
operations or from consumption  
72.05 Granules and powders, of pig iron, 
spiegeleisen, iron or steel. As specified for subheadings G/RO/W/111/Rev.6 
Page 196  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
7205.10 - Granules CTH 
 - Powders:  
7205.21 --   Of alloy steel As specified for split subheadings 
ex7205.21(a) --- Mixed powders of alloy steel  CTSH or CTSHS provided recasting 
or atomizing of the cast alloy 
ex7205.21(b) --- Unmixed powders of alloy steel  CTSH  
7205.29 -- Other As specified for split subheadings 
ex7205.29(a) 
 --- Other mixed powders  
 CTSH or CTSHS provided recasting 
or atomizing of the cast alloy  
ex7205.29(b)  --- Other unmixed powders  CTSH  
72.06 Iron and non-alloy steel in ingots or 
other primary forms (excluding iron of 
heading No. 72.03). CTH  
72.07 Semi-finished products of iron or non-
alloy steel. CTH, except from heading 72.06 
 
72.08 Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or 
more, hot-rolled, not clad, plated or coated. CTH 
 
72.09 Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not 
clad, plated or coated. CTH 
 
72.10  Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or 
more, clad, plated or coated. As specified for split headings 
ex72.10(a) - Clad  CTHS 
ex72.10(b) - Plated or coated with tin, and printed or 
lacquered  [CTHS] 
ex72.10(c) - Plated or coated with zinc, and 
corrugated  CTH 
ex72.10(d) - Other  [CTHS] 
72.11  Flat-rolled products of iron or non-
alloy steel, of a width of less than 600 mm, not clad, plated or coated.  As specified for split headings 
ex72.11(a) - Hot-rolled  CTH  
ex72.11(b) - Cold-rolled (cold-reduced)  CTHS  
72.12  Flat-rolled products of iron or non-
alloy steel, of a width of less than 600 
mm, clad, plated or coated. As specified for split headings 
ex72.12(a) - Clad  CTHS, except from 72.10 
ex72.12(b) - Other  [CTHS] 
72.13 Bars and rods, hot-rolled, in irregularly 
wound coils, of iron or non-alloy steel. CTH, except from heading 72.14  G/RO/W/111/Rev.6 
 Page 197 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
72.14 Other bars and rods of iron or non-
alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted 
after rolling. CTH, except from heading 72.13  
72.15 Other bars and rods of iron or non-
alloy steel. CTH 
72.16 Angles, shapes and sections of iron or 
non-alloy steel. As specified for split headings 
ex72.16(a) - Not further worked than hot-rolled  CTH, except from heading 72.08, 
72.09, 72.10, 72.11 or 72.12, and 
except from heading 72.13, 72.14 or 72.15 when this change results from cutting or bending. 
ex72.16(b) - Not further worked than cold-rolled  CTH, except from heading 72.09 or 
split heading ex72.11(b), and except from heading 72.15 when this change 
results from cutting or bending. 
ex72.16(c) - Clad  CTHS 
ex72.16(d) - Other  [CTHS] 
72.17 Wire of iron or non-alloy steel. CTH, except from headings 72.13 
through 72.15;  or change from 
headings 72.13 through 72.15, provided the material has been cold-formed in conformity with the Chapter 
Note. 
72.18 Stainless steel in ingots or other 
primary forms; semi-finished products 
of stainless steel.  CTH 
72.19 Flat-rolled products of stainless steel, of 
a width of 600 mm or more.  As specified for split headings 
ex72.19(a) - Not further worked than hot-rolled  CTH  
ex72.19(b) - Not further worked than cold-rolled  CTHS  
 
ex72.19(c) - Clad  CTHS 
ex72.19(d) - Other   [CTHS] 
72.20 Flat-rolled products of stainless steel, of 
a width of less than 600 mm. As specified for split headings 
ex72.20(a) - Not further worked than hot-rolled  CTH, except from 72.19 
ex72.20(b) - Not further worked than cold rolled  CTHS 
ex72.20(c) - Clad  CTHS 
ex72.20(d) - Other  [CTHS] 
72.21 Bars and rods, hot-rolled, in irregularly 
wound coils, of stainless steel. CTH, except from heading 72.22 G/RO/W/111/Rev.6 
Page 198  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
72.22 Other bars and rods of stainless steel; 
angles, shapes and sections of stainless steel. As specified for split headings 
ex72.22(a) - Bars and rods, not further worked than 
hot-rolled  CTH, except from heading 72.21 
ex72.22(b)  - Angles, shapes and sections, not further 
worked than hot-rolled  CTH, except from heading 72.19 or 
72.20 and except from heading 72.21 or split heading ex72.22(a) when this 
change results from cutting or 
bending. 
ex72.22(c) - Bars and rods, angles, shapes and  
sections, not further worked than cold-
rolled  CTH, except from split-heading 
ex72.19(b) or ex7220(b);  or CTHS 
from split heading ex72.22(a) 
ex72.22(d) - Bars and rods, angles, shapes and 
sections, clad  CTHS 
ex72.22(e) - Other bars and rods  [CTH, except from heading 72.21] 
 
ex72.22(f) - Other angles, shapes and sections  [CTHS] 
72.23 Wire of stainless steel. CTH, except from 7221 through 7222; 
or change from headings 7221 through 
7222, provided the material has been cold-formed in conformity with the Chapter Note  
72.24 Other alloy steel in ingots or other 
primary forms; semi-finished products of other alloy steel. CTH 
72.25 Flat-rolled products of other alloy steel, 
of a width of 600 mm or more. As specified for split headings 
ex72.25(a) - Not further worked than hot-rolled  CTH 
ex72.25(b) - Not further worked than cold-rolled  CTHS 
ex72.25(c) - Clad  CTHS 
ex72.25(d) - Other  [CTHS] 
72.26 Flat-rolled products of other alloy steel, 
of a width of less than 600 mm. As specified for split headings 
ex72.26(a) - Not further worked than hot-rolled  CTH, except from  heading 72.25 
ex72.26(b) - Not further worked than cold-rolled  CTHS, except from cold-rolled 
products of heading 72.25 
ex72.26(c) - Clad  CTHS 
ex72.26(d) - Other  CTHS 
72.27 Bars and rods, hot-rolled, in irregularly 
wound coils, of other alloy steel. CTH, except from heading 72.28 
72.28 Other bars and rods of other alloy 
steel; angles, shapes and sections, of 
other alloy steel; hollow  drill bars and rods, of alloy or non-alloy steel. As specified for split headings  G/RO/W/111/Rev.6 
 Page 199 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex72.28(a) - Bars and rods, not further worked than 
hot-rolled  CTH, except from heading 72.27  
ex72.28(b) - Angles, shapes and sections, not further 
worked than hot-rolled  CTH, except from heading 72.25 or 
72.26, and except from heading 72.15 when this change results from cutting or bending. 
ex72.28(c) - Bars and rods, angles, shapes and 
sections not further worked than cold-
rolled   CTH, except from split heading 
ex72.25(b) or ex72.26(b), or CTHS from split heading ex72.28(a)  
ex72.28(d) - Bars and rods, angles, shapes and 
sections, clad  CTHS 
ex72.28(e) - Other bars and rods  [CTHS] 
ex72.28(f) - Other angles, shapes and sections  [CTHS] 
72.29 Wire of other alloy steel. CTH, except from headings 72.27 
through 72.28;  or change from headings 72.27 through 72.28, provided the material has been cold-formed in conformity with the Chapter 
Note. 
 G/RO/W/111/Rev.6 
Page 200  
 
  CHAPTER 73 
 Chapter Note 
  For heading 73.18, mere attachment of constitu ting parts without grinding to shape, heat 
treatment and surface treatment operation is not to be considered as 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 73 
 Articles of iron or steel   
73.01  Sheet piling of iron or steel, whether or 
not drilled, punched or made from 
assembled elements; welded angles, 
shapes and sections, of iron or steel CTH 
73.02  Railway or tramway tr ack construction 
material of iron or steel, the following : 
rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-
ties), fish-plates, chairs, chair wedges, 
sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.  CTH 
73.03  Tubes, pipes, and hollow profiles, of 
cast iron  CTH 
73.04  Tubes, pipes and hollow profiles, 
seamless, of iron (other than cast iron) or steel. As specified for subheadings 
7304.10 - Line pipe of a kind used for oil or gas 
pipelines CTH 
 - Casing, tubing and drill pipe, of a kind 
used in drilling for oil or gas   
7304.21 --   Drill pipe  CTH 
7304.29 --   Other  CTH  
 --   Other, of circular  cross-section, of iron 
or non-alloy steel :   
7304.31 --   Cold-drawn or cold-rolled (cold-
reduced)  CTH;  or change from hollow profiles 
of  subheading 7304.39 
7304.39 -- Other CTH  
 - Other, of circular cross-section, of 
stainless steel :   G/RO/W/111/Rev.6 
 Page 201 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
7304.41 -- Cold-drawn or cold-rolled (cold-
reduced) CTH, or change from hollow profiles 
of subheading 7304.49 
7304.49 --   Other CTH  
 - Other, of circular cross-section, of other 
alloy steel :  
7304.51 --   Cold-drawn or cold-rolled (cold-
reduced)  CTH, or change from hollow profiles 
of subheading 7304.59 
7304.59 --   Other  CTH  
7304.90 - Other  CTH  
73.05  Other tubes and pipes (for example, 
welded, riveted or similarly closed), having circular cross-sections, the 
external diameter of which exceeds 
406.4 mm, of iron or steel. CTH  
73.06  Other tubes, pipes and hollow profiles 
(for example, open seam or welded, 
riveted or similarly closed), of iron or steel. CTH 
73.07  Tube or pipe fittings (for example, 
couplings, elbows, sleeves), of iron or steel. CTH 
73.08 Structures (excluding prefabricated 
buildings of heading No. 94.06) and 
parts of structures (for example, 
bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and 
columns), of iron or steel; plates, rods, 
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. As specified for split headings 
ex73.08(a)  - Structures  CTHS 
ex73.08(b) - Parts of structures  CTH 
ex73.08(c) - Other  CTH, except from headings 72.08 
through 72.16, 73.01 or 73.04 through 
73.06 
73.09  Reservoirs, tanks, vats and similar 
containers for any material (other than compressed or liquefied gas), of iron or 
steel, of a capacity exceeding 300 l, 
whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. CTH G/RO/W/111/Rev.6 
Page 202  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
73.10  Tanks, casks, drums, cans, boxes and 
similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not 
exceeding 300 l, whether or not lined or 
heat-insulated, but not fitted with mechanical or thermal equipment. CTH 
73.11  Containers for compressed or liquefied 
gas, of iron or steel. CTH 
73.12  Stranded wire, ropes, cables, plaited 
bands, slings and the like, of iron or steel, not electrically insulated. 
 CTH 
73.13  Barbed wire of iron or steel; twisted 
hoop or  single flat wire, barbed or not, 
and loosely twisted double wire, of a kind used for fencing, of iron or steel.  CTH 
73.14  Cloth (including endless bands), grill, 
netting and fencing, of iron or steel wire; expanded metal of iron or steel.  CTH 
73.15 Chain and parts thereof, of iron or 
steel.  CTH 
73.16  Anchors, grapnels and parts thereof, of 
iron or steel.  CTH 
73.17  Nails, tacks, drawing pins, corrugated 
nails, staples (other than those of heading No. 83.05) and similar articles, 
of iron or steel, whether or not with 
heads of other material, but excluding such articles with heads of copper.  CTH 
73.18 Screws, bolts, nuts, coach screws, screw 
hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.  CTH 
73.19  Sewing needles, knitting needles, 
bodkins, crochet hooks, embroidery 
stilettos and similar articles, for use in 
the hand, of iron or steel; safety pins and other pins of iron or steel, not  elsewhere specified or included. CTH 
73.20  Springs and leaves for springs, of iron 
or steel. CTH  G/RO/W/111/Rev.6 
 Page 203 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
73.21  Stoves, ranges, grates, cookers 
(including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and 
similar non-electric domestic 
appliances and parts thereof, of iron or steel. CTH 
73.22  Radiators for central heating, not 
electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or 
conditioned air), not electrically heated, 
incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. CTH 
73.23  Table, kitchen or other household 
articles and parts thereof, of iron or steel; iron or steel wool; pot scourers 
and scouring or polishing pads, gloves 
and the like, of iron or steel. CTH 
73.24  Sanitary ware and parts thereof, of iron 
or steel. CTH 
73.25  Other cast articles of iron or steel.  CTH 
73.26 Other articles of iron or steel CTH 
 G/RO/W/111/Rev.6 
Page 204  
 
  CHAPTER 74 
 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 to be considered as 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 74 Copper and articles thereof   
74.01  Copper mattes; cement copper 
(precipitated copper).  CTH 
74.02  
 Unrefined copper; copper anodes for 
electrolytic refining.  CTH 
74.03 Refined copper and copper alloys, 
unwrought. As specified for subheadings  
  - Refined copper :  
7403.11 --   Cathodes and sections of cathodes CTH  
7403.12 --   Wire-bars CTH 
7403.13 --   Billets CTH 
7403.19 --   Other CTH 
 - Copper alloys :  
7403.21 --   Copper-zinc base alloys (brass) CTSH 
7403.22 --   Copper-tin base alloys (bronze) CTSH 
7403.23 --   Copper-nickel base alloys (cupro-
nickel) or copper-nickel-zinc base alloys 
(nickel silver) CTSH 
7403.29 --   Other copper alloys (other than master 
alloys of heading No. 74.05) CTSH 
74.04  Copper waste and scrap.  The origin shall be the country where 
copper waste and scrap of this heading are derived from manufacturing or processing operations or from 
consumption  
74.05  Master alloys of copper.  CTH 
74.06  Copper powders and flakes.  As specified for subheadings  
7406.10 - Powders of non-lamellar struct ure CTSH, except from split subheading 
ex7406.20(a)  
7406.20 - Powders of lamellar structure; flakes As specified for split subheadings 
ex7406.20(a) -- Powders of lamellar structure   CTSHS   
ex7406.20(b)  -- Flakes  CTH  G/RO/W/111/Rev.6 
 Page 205 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
74.07  Copper bars, rods and profiles.  CTH 
74.08  Copper wire.  [CTH provided that the cross-sectional 
area of the rod is reduced by at least 
25%.]  
74.09  Copper plates, sheets and strip, of a 
thickness exceeding 0.15 mm.  As specified for split headings  
ex74.09(a) - Cold-rolled   CTHS 
ex74.09(b)  - Other  CTH 
74.10  Copper foil (whether or not printed or 
backed with paper, paperboard, plastics or similar backing materials) of 
a thickness (excluding any backing) not 
exceeding 0.15 mm.  CTH 
74.11  Copper tubes and pipes.  CTH 
74.12  Copper tube or pipe fittings (for 
example, couplings, elbows, sleeves).  CTH 
74.13  Stranded wire, cables, plaited bands 
and the like, of copper, not electrically 
insulated.  CTH 
74.14  Cloth (including endless bands), grill 
and netting, of copper wire; expanded metal of copper.  CTH 
74.15  Nails, tacks, drawing pins, staples 
(other than those of heading No. 83.05) and similar articles, of copper or of 
iron or steel with heads of copper; 
screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.  CTH 
74.16  Copper springs.  CTH 
74.17  Cooking or heating apparatus of a kind 
used for domestic purposes, non-electric, and parts thereof, of copper.  CTH 
 
74.18  Table, kitchen or other household 
articles and parts thereof, of copper; 
pot scourers and scouring or polishing 
pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper.  CTH 
74.19  Other articles of copper . As specified for subheadings  
7419.10 - Chain and parts thereof CTH 
 - Other :  
7419.91 --   Cast, moulded, stamped or forged, but 
not further worked CTH 
7419.99 --   Other CTSH 
 G/RO/W/111/Rev.6 
Page 206  
 
  CHAPTER 75 
 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 to be considered as 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 75 Nickel and articles thereof.   
75.01  Nickel mattes, nickel oxide sinters and 
other intermediate products of nickel 
metallurgy.  CTH, or change within this heading to 
mattes or sinters containing 90 % or 
more of nickel from mattes or sinters containing not  more than 75 % of nickel 
75.02  Unwrought nickel.  As specified for subheadings  
7502.10 - Nickel, not alloyed CTH 
7502.20 - Nickel alloys CTSH 
75.03  
 Nickel waste and scrap.  The origin shall be the country where 
nickel waste and scrap of this heading are derived from manufacturing or 
processing operations or from 
consumption 
75.04  Nickel powders and flakes.  As specified for split headings  
ex75.04(a) - Powders  CTHS  
ex75.04(b)  - Flakes  CTH  
75.05  Nickel bars, rods, profiles and wire.  As specified for subheadings  
 - Bars, rods and profiles  
7505.11  --   Of nickel, not alloyed CTSH 
7505.12 --   Of nickel alloys CTSH 
 - Wire  
7505.21 
 --   Of nickel, not alloyed 
 [CTSH provided that the cross-
sectional area of the rod is reduced by 
at least 25%] 
7505.22 -- Of nickel alloys [CTSH provided that the cross-
sectional area of the rod is reduced by at least 25%]  
75.06  Nickel plates, sheets, strip and foil.  As specified for split headings  
ex75.06(a) - Nickel foil of a thickness less than 
0.15 mm  CTHS 
ex75.06(b) - Other  CTH  G/RO/W/111/Rev.6 
 Page 207 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
75.07  Nickel tubes, pipes and tube or pipe 
fittings (for example, couplings, elbows, sleeves).  CTSH 
75.08  Other articles of nickel.  As specified for split headings  
ex75.08(a) - Cloth, grill and netting, of nickel wire  [CTH]  
ex75.08(b) 
 - Anodes for galvanization   
 CTH, except from the change by 
tapping or piercing or the addition of hooks 
ex75.08(c) - Other  [CTHS]  
  G/RO/W/111/Rev.6 
Page 208  
 
  CHAPTER 76 
 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 to beconsidered as 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 76  Aluminium and articles thereof   
76.01  Unwrought aluminium  As specified for subheadings  
7601.10 - Aluminium, not alloyed As specified for split subheadings  
ex7601.10(a) - Of a purity of 99.9 % or more   CTSHS 
ex7601.10(b) - Other  CTH  
7601.20 - Aluminium alloys CTSH 
76.02  Aluminium waste and scrap  The origin shall be the country where 
aluminium waste and scrap of this heading are derived from 
manufacturing or processing operations 
or from consumption 
76.03  Aluminium powders and flakes  As specified for subheadings  
7603.10  - Powders of non-lamellar structur e CTSH, except from split heading 
ex7603.20(a)  
7603.20 - Powders of lamellar structure; flakes As specified for split subheadings  
ex7603.20(a) -- Powders of lamellar structure  CTSHS  
ex7603.20(b) -- Flakes  CTH 
76.04  Aluminium bars, rods and profiles  CTH 
76.05  Aluminium wire  [CTH  provided that the cross-sectional 
area of the rod is reduced by at least 
25%] 
76.06  Aluminium plates, sheets and strip, of a 
thickness exceeding 0.2 mm  CTH 
76.07 Aluminium 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. As specified for subheadings  
 -  Not backed:   G/RO/W/111/Rev.6 
 Page 209 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
7607.11 --   Rolled but not further worked [CTSH, except from 76.06, or a change 
to foil of heading 76.07 from heading 76.06 if there has been a reduction in the thickness of the source product by 
at least 25%] 
7607.19 --   Other CTH 
7607.20 - Backed CTH 
76.08  Aluminium tubes and pipes.  CTH  
76.09  
 Aluminium tube or pipe fittings (for 
example, couplings, elbows, sleeves).  CTH 
76.10  Aluminium structures (excluding 
prefabricated buildings of heading 
94.06) and parts of structures (for 
example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); 
aluminium plates, rods, profiles, tubes 
and the like, prepared for use in structures.  As specified for split headings  
ex76.10(a) Structures  CTHS 
ex76.10(b) Parts of structures  CTH  
ex76.10(c) Other  CTH, except from heading 76.04 
through 76.06, 76.08 or 76.09 
76.11  
 Aluminium reservoirs, tanks, vats and 
similar containers, for any material 
(other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or 
thermal equipment.  CTH 
76.12  Aluminium casks, drums, cans, boxes 
and similar containers (including rigid 
or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or 
heat-insulated, but not fitted with 
mechanical or thermal equipment.  CTH 
76.13  
 Aluminium containers for compressed 
or liquefied gas.  CTH 
76.14  Stranded wire, cables, plaited bands 
and the like, of aluminium, not electrically insulated.  CTH G/RO/W/111/Rev.6 
Page 210  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
76.15  Table, kitchen or other household 
articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, 
of aluminium; sanitary ware and parts 
thereof, of aluminium.  CTH 
76.16  Other articles of aluminium . As specified for subheadings  
7616.10 - Nails, tacks, staples (other than those of 
heading 83.05), screws, bolts, nuts, screw 
hooks, rivets, cotters, cotter-pins, washers and similar articles CTH 
 
 - Other  
7616.91 --   Cloth, grill, netting and fencing, of 
aluminium wire [CTH] 
7616.99 --   Other [CTSH]  
  G/RO/W/111/Rev.6 
 Page 211 
 
 
  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 to be considered as 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.6 
Page 212  
 
  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 to be considered as 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 pipes 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.6 
 Page 213 
 
 
  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 to be considered as 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.6 
Page 214  
 
  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.6 
 Page 215 
 
 
  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 to be considered as 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.6 
Page 216  
 
  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.6 
 Page 217 
 
 
  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.6 
Page 218  
 
  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.6 
 Page 219 
 
 
  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.6 
Page 220  
 
  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.6 
 Page 221 
 
 
  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.6 
Page 222  
 
  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.6 
 Page 223 
 
 
  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.6 
Page 224  
 
  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 (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]. 
  
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.6 
 Page 225 
 
 
  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.6 
Page 226  
 
  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.6 
 Page 227 
 
 
  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.6 
Page 228  
 
  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.6 
 Page 229 
 
 
  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.6 
Page 230  
 
  A. Primary Rule/Note for Chapters 84-90  
 1. Goods obtained by disassembly
 
A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set 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 jus tifiable 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. 
2. Collection of parts
 
Where a change in classification results from the application of HS General 
Interpretative Rule 2(a) with respect to collections of parts that are presented as 
unassembled articles of another heading or s ubheading the individual parts shall retain 
their origin prior to such collection.   
3. Recertification or retesting  
A change of classification which results from the recertification or retesting of the good 
shall not be considered as the change requi red by the rule set out in the matrix. 
4. 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. 
5. 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 " X% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of parts originating 
in the country of manufacture represents at least X% of the ex-works price of the product.   G/RO/W/111/Rev.6 
 Page 231 
 
 
  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. Additional 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 C( b)(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 C(b)(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 c ounted for purposes of rule C(b)(1) nor 
shall the operations described be deemed  to result in a new mechanical or 
electrical function for purposes of rule C(b)(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.6 
Page 232  
 
      (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 with regard to Subhe adings 8471.50, 8471.60, 8471.70 and 8471.80  for 
column (3) 
 
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 are to not be considered nor are the operations 
described to be considered as 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/RO/W/111/Rev.6 
 Page 233 
 
 
  (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; 
(h) the addition of manuals, warranty cards, certificates 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 and 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.6 
Page 234  
 
  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.6 
 Page 235 
 
 
  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.6 
Page 236  
 
  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.6 
 Page 237 
 
 
  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:   
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.6 
Page 238  
 
  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.6 
 Page 239 
 
 
  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:   
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:   
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.6 
Page 240  
 
  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 CTH  
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:   
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 CTSH  
 - 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.6 
 Page 241 
 
 
  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.6 
Page 242  
 
  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.6 
 Page 243 
 
 
  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:   
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.6 
Page 244  
 
  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:   
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.6 
 Page 245 
 
 
  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 CTH  
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.6 
Page 246  
 
  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 CTSH  
8443.60 - Machines for uses ancillary to printing CTSH   G/RO/W/111/Rev.6 
 Page 247 
 
 
  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 CTSH  G/RO/W/111/Rev.6 
Page 248  
 
  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:   
8450.11 --   Fully-automatic machines CTSH   G/RO/W/111/Rev.6 
 Page 249 
 
 
  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.6 
Page 250  
 
  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 CTSH  
8453.80 - Other machinery CTSH  
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.6 
 Page 251 
 
 
  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.6 
Page 252  
 
  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.6 
 Page 253 
 
 
  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.6 
Page 254  
 
  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  
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:    G/RO/W/111/Rev.6 
 Page 255 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
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 Primary Rule of 
this Chapter)  
8471.60 - Input or output units, whether or not 
containing storage units in the same 
housing CTH 
(see Primary Rule of 
this Chapter)  
8471.70 - Storage units CTH 
(see Primary Rule of 
this Chapter)  
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 Primary Rule of 
this Chapter)  
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 
 
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  G/RO/W/111/Rev.6 
Page 256  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
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  
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   G/RO/W/111/Rev.6 
 Page 257 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
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  
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  G/RO/W/111/Rev.6 
Page 258  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
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   
84.82  Ball or roller bearings 
 As specified for 
subheadings  As specified 
for sub-
headings  G/RO/W/111/Rev.6 
 Page 259 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
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  
8482.40 -Needle roller bearings As specified for 
heading 8482.10  As specified 
for heading 
8482.10  G/RO/W/111/Rev.6 
Page 260  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) (4) 
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.6 
 Page 261 
 
 
  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.6 
Page 262  
 
  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.6 
 Page 263 
 
 
  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.6 
Page 264  
 
  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.6 
 Page 265 
 
 
  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 CTSH  
8508.80 - Other tools CTSH  
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.6 
Page 266  
 
  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.6 
 Page 267 
 
 
  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:   
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.6 
Page 268  
 
  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:   
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.6 
 Page 269 
 
 
  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 
85.20 Magnetic tape recorders and other 
sound recording apparatus, whether or 
not incorporating a sound reproducing 
device. CTH 45% value 
added rule 
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 G/RO/W/111/Rev.6 
Page 270  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
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 
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   G/RO/W/111/Rev.6 
 Page 271 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
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 CTSH  
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  
 - 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:   G/RO/W/111/Rev.6 
Page 272  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
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 
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   G/RO/W/111/Rev.6 
 Page 273 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
 - 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  
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  G/RO/W/111/Rev.6 
Page 274  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
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  
   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   G/RO/W/111/Rev.6 
 Page 275 
 
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
8543.40 - Electric fence energisers CTSH  
 - Other machines and apparatus:   
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  
 - 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 G/RO/W/111/Rev.6 
Page 276  
 
  HS Code 
number Description of goods Primary rules  
(1) (2) (3) (4) 
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   
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.6 
 Page 277 
 
 
  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.6 
Page 278  
 
  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.6 
 Page 279 
 
 
  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.6 
Page 280  
 
  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 change 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.6 
 Page 281 
 
 
  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.6 
Page 282  
 
  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.6 
 Page 283 
 
 
  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.6 
Page 284  
 
  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  
 - Frames and mountings:    G/RO/W/111/Rev.6 
 Page 285 
 
 
  HS Code 
number Description of goods Primary rules 
(1) (2) (3) (4) 
9003.11 --   Of plastics CTSH, except from 
more than one of: fronts  or temples of subheading 9003.90;  
or change from 
blanks. 
Subsidiary rule
:  the 
origin shall be the country of origin of 
the front. CTSH, 
except from more than one of: fronts  
or temples of 
subheading 9003.90 or change from blanks;  or 35% value-
added rule 
9003.19 --   Of other materials As specified for the 
same subheading 
9003.11 As specified 
for the same 
subheading 9003.11 
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.6 
Page 286  
 
  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:   
9006.61 --   Discharge lamp ("electronic") 
flashlight apparatus CTSH  
9006.62 --   Flashbulbs, flashcubes and the like CTSH  
9006.69 --   Other CTSH  
 - Parts and accessories:   
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.6 
 Page 287 
 
 
  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.6 
Page 288  
 
  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.6 
 Page 289 
 
 
  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.6 
Page 290  
 
  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.6 
 Page 291 
 
 
  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.6 
Page 292  
 
  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.6 
 Page 293 
 
 
  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.6 
Page 294  
 
  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.6 
 Page 295 
 
 
  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.6 
Page 296  
 
  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.6 
 Page 297 
 
 
  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.6 
Page 298  
 
  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.6 
 Page 299 
 
 
  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.6 
Page 300  
 
  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.6 
 Page 301 
 
 
  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.6 
Page 302  
 
   
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.6 
 Page 303 
 
 
  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.6 
Page 304  
 
  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), changes which result from change of use are not to be 
considered as 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 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.6 
 Page 305 
 
 
  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 othe r materials CTH 
9404.30 - Sleeping bags CTH  
9404.90 - Other CTH, except from heading 58.11 G/RO/W/111/Rev.6 
Page 306  
 
  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.6 
 Page 307 
 
 
  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.6 
Page 308  
 
  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.6 
 Page 309 
 
 
  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.6 
Page 310  
 
  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 
 --   Fitted with chain scoops of base metal 
 CTSH, provided at least one part is 
originated in the country of 
assembly 
9607.19 --   Other As specified for subheading 
9607.11  
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 provided at least one part is 
originated in the country of 
assembly 
9608.20 - Felt tipped and ot her porous-tipped pens 
and markers As specified for subheading 
9608.10 
 - Fountain pens, stylograph pens and 
other pens :  
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  G/RO/W/111/Rev.6 
 Page 311 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
96.10 
 Slates and boards, with writing or 
drawing surfaces, whether or not framed. CTH  
96.11 
 Date, sealing or numbering stamps, 
and the like (including devices for printing or embossing labels), designed 
for operating in the hand; hand-
operated composing sticks and hand printing sets incorporating such composing sticks. CTH  
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 G/RO/W/111/Rev.6 
Page 312  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
96.16 Scent sprays and similar toilet sprays, 
and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet 
preparations. CTH 
96.17 
 Vacuum flasks and other vacuum 
vessels, complete with cases; parts 
thereof other than glass inners. As specified for split 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.6 
 Page 313 
 
 
  CHAPTER 97  
 
Residual Rule for Headings 97.01, 97.02, 97.03 
  The origin shall be the nationality of the artist or, if it is unknown, 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.6 
Page 314  
 
  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.] 
 
__________