12-2868  JOB/RO/2 30 May 2012 
 Rules of Origin  
 
TRANSPOSITION OF THE DRAFT CONSOLIDATED TEXT OF 
NON-PREFERENTIAL RULES OF ORIGIN INTO HS 2002
1  
 
 
1. At its last meeting on 27 October 2011, the Committee on Rules of Origin ("CRO") agreed to 
initiate the transposition of harmonized non-preferential rules of origin into more recent versions of 
the HS nomenclature ("transposition exercise").  The WTO Secretariat has been mandated to conduct 
this work with a view to concluding it as soon as possible.   
 
2. This document contains the outcome of the work  carried out by the Secretariat on transposing 
the draft consolidated text of non-preferential rules of origin (G/RO/W/111/Rev.6) into the HS 2002.   3. This document is being circulated for discu ssion and decision in the CRO on 7 June 2012.  
 
  
_______________ 
 
 
 
                                                      
1 This document has been prepared by the Secretar iat under the Secretariat's own responsibility and is 
without prejudice to the positions of Members or to  their rights and obligations under the WTO.   JOB/RO/2 
Page 2  
 
  1. Heading 01.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
01.01 
  
 
 
0101.11 
  
0101.19 
0101.20 Live horses, 
asses, mules and hinnies 
- Horses 
 
-- Pure bred 
breeding animals 
- - Other 
-  Asses, mules and hinnies 01.01 
  
0101.10 
 
- 
  
- 
-  
0101.90 Live horses, asses, 
mules and hinnies  
- Pure-bred breeding 
animals 
(deleted) 
  
(deleted) 
(deleted)  
-Other Subheading 0101.20 has been 
deleted because of the low volume of trade.  At the same 
time, pure-bred breeding 
animals and other horses, assess 
and mules and hinnies have 
been classified in new subheadings 0101.10 and 
0101.90, respectively. 
 
(b) Technical rectification  
HS 1996 Description Rule Comments 
01.01 Live horses, asses, 
mules and hinnies  As specified for subheading As specified for subheading 
 
0101.11  
 
 0101.19 
 
  
 
  
0101.20 -Horses: 
-- Pure-bred breeding 
animals 
 
 --Other 
   
 
  
-Asses, mules and 
hinnies  
[The origin shall be the country where the animal 
was born] 
 [The origin shall be the 
country where the animal 
was fattened for at least 6 months; otherwise the 
country where the animal 
was born]  
As specified for subheading 
0101.19 The only distinction in the HS 
2002 version is between pure-bred breeding animals and 
others; i.e. a distinction is no 
longer made depending on whether the animals are 
horses, asses, mules or hinnies. 
 
 
 
HS 2002 Description Rule 
01.01 
 
 0101.10 
 
 ex0101.10(a) 
 
ex0101.10(b)  Live horses, asses, 
mules and hinnies 
 - Pure-bred breeding 
animals 
 - - horses 
 
- - other  As specified for subheading 
 
 As specified for split subheading 
 
 [The origin shall be the country where the animal was born] 
 
[The origin shall be the country where the animal was fattened for at least 6 months; otherwise the country where 
the animal was born]  JOB/RO/2 
 Page 3 
 
 
  HS 2002 Description Rule 
0101.90 
  
ex0101.90(a) 
  
 
ex0101.90(b)  - Other (non pure-
bred breeding)  
- - horses 
  
 
- - other  As specified for split subheading 
  
[The origin shall be the country where the animal was 
fattened for at least 6 months; otherwise the country where the animal was born] 
 
[The origin shall be the country where the animal was fattened for at least 6 months; otherwise the country where 
the animal was born] 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
01.01 Live horses,asses, 
mules and hinnies As specified for split heading 
ex01.01(a) 
  
ex01.01(b) 
 - Pure-bred 
breeding horses  
-  Other 
 [The origin shall be the country where the animal was born] 
  
[The origin shall be the country where the animal was fattened 
for at least 6 months; otherwise the country shall be the country where the animal was born] 
 
2. Heading 01.06 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
01.06 Other live 
animals 01.06  
 0106.11 
0106.12 
  
 
  
0106.19 
0106.20 
 
 0106.31 
0106.32 
  
 
0106.39 0106.90 Other live animals 
- Mammals - - Primates 
- - Whales, dolphins and 
porpoises (mammals of the order Cetacea); 
manatees and dugongs 
(mammals of the order Sirenia) 
- - Other 
- Reptiles (including 
snakes and turtles) 
- Birds: - - Birds of prey 
- - Psittaciformes 
(including parrots, parakeets, macaws and 
cockatoos) 
- - Other - Other Creation of new subheadings 
0106.10 to 0106.90, facilitating the monitoring and control of 
certain live animals under the  
Convention on International Trade in Endangered Species of 
Fauna and Flora (CITES) 
 JOB/RO/2 
Page 4  
 
  (b) Technical rectification 
HS 1996 Description Rule 
01.06 Other live animals As specified for split heading 
ex01.06(a) - Camel [The origin shall be the country where the 
animal was fattened for at least 6 months; otherwise the country shall be the country 
where the animal was born] 
ex01.06(b) - Other [The origin shall be the country where the 
animal was born] 
 
 
 
HS 2002 Description Rule 
01.06  Other live animals  As specified for split heading  
ex01.06(a)  
 
  
 
ex01.06(b)  - Camel 
 
  
 
- Other  [The origin shall be the country where the 
animal was fattened for at least 6 months; 
otherwise the country shall be the country where the animal was born] 
 
[The origin shall be the country where the animal was born]  
 
(c) Recommendation by the Secretariat 
 Maintain the initial split heading structure. 
 3. Heading 02.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
02.08 
  
 
0208.10  
0208.20 
  
 
  
 
 
 
 0208.90 Other meat and 
edible meat offal fresh, chilled or 
frozen 
- Of rabbits or hares 
- Frogs' legs 
  
 
  
 
 
 
 - Other 02.08 
  
 
0208.10  
0208.20 
0208.30 0208.40 
 
  
 
 
0208.50 
 0208.90 Other meat and edible 
meat offal fresh, chilled or frozen 
 
- Of rabbits or hares  
- Frogs' legs 
- Of primates - Of whales, dolphins 
and porpoises 
(mammals of the order Cetacea); of manatees 
and dugongs (mammals 
of the order Sirenia) 
- Of reptiles (including 
snakes and turtles) - Other Creation of new 
subheadings 0208.30 to 0208.50 facilitating the 
monitoring and control of 
certain meat and meat offal under CITES 
  JOB/RO/2 
 Page 5 
 
 
  (b) Technical rectification  
HS 
1996 Description Rule  HS 2002 Description Rule 
02.08 Other meat and 
edible meat offal 
fresh, chilled or 
frozen  CC  02.08 Other meat 
and edible 
meat offal 
fresh, chilled or frozen CC 
 
(c) Recommendation by the Secretariat 
 As the rules are set out for the whole head ing, no technical rectification is needed. 
 4. Heading 02.10 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
02.10 
  
 
  
 
0210.90 Meat and edible 
meat offal, salted, in brine, dried or 
smoked; edible 
flours and meals of meat or meat 
offal 
- Other, including edible flours and 
meals of meat and 
meat offal: 
 02.10 
  
 
  
 
  
 
0210.91 
0210.92 
  
 
  
0210.93 
  
0210.99 Meat and edible meat 
offal, salted, in brine, dried or smoked; edible 
flours and meals of 
meat or meat offal  
 
- Other, including edible flours and meals 
of meat and meat offal: 
- - Of primates 
- - Of whales, dolphins 
and porpoises (mammals of the order 
Cetacea); of  manatees 
and dugongs (mammals of the order Sirenia) 
- - Of reptiles 
(including snakes and turtles) 
- - Other Creation of new 
subheadings 0210.91 to 0210.99 facilitating the 
monitoring and control of 
certain meat and meat offal under CITES 
 
(b) Technical rectification 
HS 1996 Description Rule 
02.10 
 
 
ex02.10(a)  
ex02.10(b) 
 
ex02.10(c) 
 ex02.10(d) Meat and edible meat offal, salted, in 
brine, dried or smoked; edible flours and 
meals of meat or meat offal 
- Meat and edible offal, dried  
- Edible flours of meat or meat offal 
 
- Edible meals of meat or meat offal 
 - Other As specified for split headings 
 
 
[CTHS]  
CTHS except from split heading ex02.10(c) 
 
CTHS except from split heading ex02.10(b) 
 [CC] 
 
  JOB/RO/2 
Page 6  
 
  HS 2002 Description Rule 
02.10 
  
 
ex02.10(a) 
 
ex02.10(b)  
ex02.10(c) 
 ex02.10(d) Meat and edible meat offal, salted, in 
brine, dried or smoked; edible flours and meals of meat or meat offal 
 
- Meat and edible offal, dried 
 
- Edible flours of meat or meat offal  
- Edible meals of meat or meat offal 
 - Other As specified for split headings 
  
 
[CTHS] 
 
CTHS except from split heading ex02.10(c)  
CTHS except from split heading ex02.10(b) 
 [CC] 
 
(c) Recommendation by the Secretariat 
 Maintain the initial split heading structure. 
 
5. Heading 03.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
03.02 
 
 
  
 
 
 
  
 
  
 
0302.31  
 
0302.32  
 
0302.33  
 
  
 
  
0303.39 Fish, fresh or 
chilled excluding 
fish fillets and other 
fish meat of heading No. 03.04 
 
- Tunas (of the 
genus Thunnus), 
skipjack or stripe-bellied bonito 
(Euthynnus 
(Katsuwonus) pelamis), excluding 
livers and roes: 
-- Albacore or longfinned tunas 
(Thunnus alalunga) 
-- Yellowfin tunas (Thunnus 
albacares) 
-- Skipjack or stripe-bellied bonito 
 
  
 
  
- - Other 03.02 
 
 
  
 
 
 
  
 
  
 
0302.31  
 
0302.32  
 
0302.33  
0302.34 
 0302.35 
 
0302.36  
0302.39 Fish, fresh or chilled 
excluding fish fillets and 
other fish meat of 
heading No. 03.04  
- Tunas (of the genus 
Thunnus), skipjack or 
stripe-bellied bonito 
(Euthynnus (Katsuwonus) pelamis), 
excluding livers and 
roes:  
 
-- Albacore or longfinned tunas (Thunnus alalunga) 
 
-- Yellowfin tunas (Thunnus albacares) 
 
-- Skipjack or stripe-bellied bonito 
-- Bigeye tunas (Thunnus 
obesus) -- Bluefin tunas 
(Thunnus thynnus) 
-- Southern bluefin tunas (Thunnus maccoyii) 
-- Other Creation of new 
subheadings 0302.34 to 
0302.36 for bigeye tuna, 
Bluefin tuna and southern Bluefin tuna, 
facilitating the 
monitoring of such fish 
  JOB/RO/2 
 Page 7 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
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 of  where the fish has 
been raised from egg or fry (including 
fingerling 
 
 
 
 
HS 2002 Description Rule 
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 of  where the fish has 
been raised from egg or fry (including 
fingerling 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
6. Heading 03.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
03.03 
 
  
 
0303.10 Fish, frozen, 
excluding fish 
fillets and other fish meat of 
heading No. 03.04 
- Pacific salmon (Oncorhynchus 
nerka, 
Oncorhynchus gorbuscha, 
Oncorhynchus 
keta, Oncorhynchus 
tschawytscha, 
Oncorhynchus kisutch, 
Oncorhynchus 
masou and 
Oncorhynchus 
rhodurus), excluding livers 
and roes: 03.03 
 
  
 
  
 
  
 
  
 
  
 
 
0303.11 
  
0303.19 Fish, frozen, excluding 
fish fillets and other 
fish meat of heading No. 03.04 
 
- Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus 
gorbuscha, Oncorhynchus keta, 
Oncorhynchus 
tschawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou 
and Oncorhynchus rhodurus), excluding 
livers and roes: 
 
- - Sockeye salmon (red 
salmon) (Oncorhynchus nerka) 
- - Other Subheading 0303.10 has 
been subdivided to create a 
new subheading 0303.11 for sockeye salmon 
 JOB/RO/2 
Page 8  
 
  (b) Technical rectification 
HS 1996 Description Rule 
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 of  where the fish has 
been raised from egg or fry (including 
fingerling 
 
 
 
HS 2002 Description Rule 
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 of  where the fish has 
been raised from egg or fry (including fingerling 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
7. Heading 07.09 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
07.09 
 
 
  
0709.51 
 0709.52 Other vegetables, 
fresh or chilled 
 
- Mushrooms and truffles: 
- - Mushrooms  
 - - Truffles 
 07.09 
 
 
  
0709.51 
 0709.52 
0709.59 Other vegetables, 
fresh or chilled 
 
- Mushrooms and truffles: 
- - Mushrooms of the 
genus Agaricus - - Truffles 
- - Other Mushrooms other than 
those of the genus Agaricus 
have been transferred to 
new subheading 0709.59 
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
 
HS 2002 Description Rule 
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. 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
  JOB/RO/2 
 Page 9 
 
 
  8. Heading 07.11 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
07.11 
  
 
 
 
  
 
  
 
  
0711.10 
 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 
-Onions 07.11 
  
 
 
 
  
 
  
 
  
- 
  
 
0711.51  
0711.59 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  
 
  
(deleted) 
 - Mushrooms and 
truffles: 
-- Mushrooms of the genus Agaricus 
--Other Creation of new 
subheadings 0711.50, 0711.51 and 0711.59 for 
mushrooms and truffles.  
At the same time, 
subheading 0711.10 has 
been deleted because of the low volume of trade 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 JOB/RO/2 
Page 10  
 
  9. Heading 07.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
07.12 Dried vegetables, 
whole, cut, sliced, broken or in 
powder, but not 
further prepared 07.12 
  
 
 
 
  
 
0712.31  
0712.32 
 0712.33 
 
0712.39 Dried vegetables, 
whole, cut, sliced, broken or in powder, 
but not further prepared 
 
- Mushrooms, wood 
ears (Auricularia spp.), jelly fungi (Tremella 
spp.) and truffles: 
-- Mushrooms of the genus Agaricus 
--Wood ears 
(Auricularia spp.) --Jelly fungi (Tremella 
spp.) 
--Other Creation of new 
subheadings 0712.3 and 0712.31 to 0712.39 for 
mushrooms of the genus 
Agaricus, wood ears and 
jelly fungi 
 
(b) Technical rectification 
HS 1996 Description Rule 
07.12 
 
 ex07.12(a) 
 
ex07.12(b) 
 
ex07.12(c)  Dried vegetables, whole, cut, sliced, 
broken or in powder, but not further 
prepared - In powdered form 
 
- Freeze-dried vegetables 
 
- Other  As specified for split headings: 
 
 CTH 
 
[CTH] 
 
The origin shall be the country where vegetables of this split heading grew  
 
 
 
HS 2002 Description Rule 
07.12 
 
 ex07.12(a) 
 
ex07.12(b)  
ex07.12(c) Dried vegetables, whole, cut, sliced, 
broken or in powder, but not further 
prepared - In powdered form 
 
- Freeze-dried vegetables  
- Other As specified for split headings: 
 
 CTH 
 
[CTH]  
The origin shall be the country where 
vegetables of this split heading grew 
 
(c) Recommendation by the Secretariat 
 Maintain the initial split heading structure. 
  JOB/RO/2 
 Page 11 
 
 
  10. Heading 08.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
08.05 
  
0815.30 Citrus fruit, fresh 
or dried  
- Lemons (Citrus 
limon, Citrus 
limonum) and 
limes (Citrus aurantifolia),  08.05 
  
0815.50 Citrus fruit, fresh or 
dried  
- Lemons (Citrus 
limon, Citrus limonum) 
and limes (Citrus 
aurantifolia, Citrus latifolia) The scope of present 
subheading 0805.30 has been expanded to cover 
limes of the genus Citrus 
latifolia.  At the same time, 
the subheading has been 
renumbered 0805.50 
 
(b) Technical rectification 
HS 1996 Description Rule 
08.05 Citrus fruit, fresh or dried The origin shall be the country where the 
goods of this heading were grown and 
harvested 
 
 
HS 2002 Description Rule 
08.05 Citrus fruit, fresh or dried The origin shall be the country where the 
goods of this heading were grown and 
harvested 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 11. Heading 08.10 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
08.10 Other fruit, fresh 08.10 
 0810.60 Other fruit, fresh 
 - Durians Creation of a new 
subheading 0810.60 for durians 
 
(b) Technical rectification 
HS 1996 Description Rule 
08.10 Other fruit, fresh The origin shall be the country where the 
goods of this heading were grown and 
harvested. 
 
 
 
HS 2002 Description Rule 
08.10 Other fruit, fresh The origin shall be the country where the 
goods of this heading were grown and 
harvested. 
 JOB/RO/2 
Page 12  
 
  (c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
12. Heading 08.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
08.12 
 
  
 
  
 
  
 
 
 
 0812.20 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 -Strawberries 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 
 
 
 
 (deleted) Subheading 0812.20, 
relating to strawberries, has 
been deleted because of the low volume of trade 
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
 
HS 2002 Description Rule 
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. 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
  JOB/RO/2 
 Page 13 
 
 
  13. Heading 11.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
11.03 
  
1103.11 
1103.12 
1103.13 
1103.14 1103.19 
 
1103.21 1103.29 Cereal groats, 
meal and pellets -Groats and meal: 
-- Of wheat 
--Of Oats 
--Of maize (corn) 
--Of rice --Of other cereals 
-Pellets: 
-- Of Wheat --Of other cereals 11.03 
  
1103.11 
- 
1103.13 
- 1103.19 
1103.20 
- - Cereal groats, meal and 
pellets -Groats and meal: 
--Of wheat 
(deleted) 
--Of maize (corn) 
(deleted) --Of other cereals 
-Pellets 
(deleted) (deleted) Subheadings 1103.12 and 
1103.14, relating to groats and meal of oat and rice, 
have been deleted because 
of the low volume of trade 
 
Subheading 1103.21, relating to pellets of wheat, 
has been deleted because of 
the low volume of trade 
 
(b) Technical rectification 
HS 1996 Description Rule 
11.03 Cereal groats, meal and pellets CC 
 
 
 
HS 2002 Description Rule 
11.03 Cereal groats, meal and pellets CC 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
14. Heading 11.04 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
11.04 
 
 
  
 
  
 
  
 
 
 
1104.11 1104.12 
1104.19 
  
 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 
-Rolled or flaked 
grains: 
--Of barley --Of oats 
--Of other cereals 
-Other worked grains (for 
example, hulled, 11.04 
 
 
  
 
  
 
  
 
 
 
- 1104.12 
1104.19 
  
 Cereal grains otherwise 
worked (for example, 
hulled, rolled, flaked, 
pearled, sliced or kibbled), except rice of 
heading 10.06; germ of 
cereals, whole, rolled, flaked or ground 
 
  
 
-Rolled or flaked 
grains: 
(deleted) --Of oats 
--Of other cereals 
-Other worked grains (for example, hulled, 
pearled, sliced or Subheadings 1104.11 and 
1104.21, relating to certain 
worked grains of barley, 
have been deleted because of the low volume of trade JOB/RO/2 
Page 14  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
1104.21 1104.22 
1104.23 
1104.29 pearled, sliced or 
kibbled): 
--Of barley --Of oats 
--Of maize (corn) 
--Of other cereals  
 
- 1104.22 
1104.23 
1104.29 kibbled): 
 
(deleted) --Of oats 
--Of maize (corn) 
--Of other cereals 
 
(b) Technical rectification 
HS 1996 Description Rule 
11.04 Cereal grains otherwise worked (for 
example, hulled, rolled, flaked, pearled, 
sliced or kibbled), ex cept rice of heading 
No. 10.06; germ of cereals, whole, 
rolled, flaked or ground CC 
 
 
 
HS 2002 Description Rule 
11.04 Cereal grains otherwise worked (for 
example, hulled, rolled, flaked, pearled, 
sliced or kibbled), ex cept rice of heading 
No. 10.06; germ of cereals, whole, 
rolled, flaked or ground CC 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 15. Heading 12.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
12.05 
  
1205.00 Rape or colza 
seeds, whether or not broken 
 12.05 
  
1205.10 
 1205.90 Rape or colza seeds, 
whether or not broken  
- Low erucic acid rape 
or colza seeds -Other Low eurcic acid rape or 
colza seeds have been defined in a new 
subheading Note 1 to 
Chapter 12.  At the same time, a new subheading 
1205.10 for low erucic acid 
rape or colza seeds has been created 
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
  JOB/RO/2 
 Page 15 
 
 
  HS 2002 Description Rule 
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. 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
16. Heading 12.07 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
12.07 
 
 
  
1207.91 
1207.92  
1207.99 Other oil seeds 
and oleaginous 
fruits, whether or 
not broken -Other: 
--Poppy seeds 
--Shea nuts (karate nuts) 
--Other 12.07 
 
 
  
1207.91 
-  
1207.99 Other oil seeds and 
oleaginous fruits, 
whether or not broken 
 -Other: 
--Poppy seeds 
(deleted)  
--Other Subheading 1207.92, 
relating to shea nuts, has 
been deleted because of the 
low volume of trade  
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
 
HS 2002 Description Rule 
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. 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
17. Heading 12.09 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
12.09 
  
 
1209.11 
1209.19 Seeds, fruit and 
spores, of a kind used for sowing 
-Beet seed: 
--Sugar beet seed 
--Other 12.09 
  
1209.10 Seeds, fruit and spores, 
of a kind used for sowing 
Sugar beet seed Subheading 1209.19, 
relating to beet seed other than sugar beet seed, has 
been deleted because of the 
low volume of trade.  
At the same time, 
subheading 1209.11 has been renumber ed 1209.10 
 JOB/RO/2 
Page 16  
 
  (b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 18. Heading 12.11 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
12.11 
  
 
  
 
  
 
  
 
 
 
1211.10 1211.20 
 
 1211.90 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 
-Liquorice roots -Ginseng roots 
 
 -Other 12.11 
  
 
  
 
  
 
  
 
 
 
1211.10 1211.20 
1211.30 
1211.40 1211.90 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  
 
 
 
-Liquorice roots -Ginseng roots 
-Coca leaf 
-Poppy straw -Other Creation of new 
subheadings 1211.30 and 1211.40 for coca leaf and 
poppy straw, respectively, 
facilitating the monitoring and control of narcotic 
drugs and psychotropic 
substances 
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
  JOB/RO/2 
 Page 17 
 
 
  HS 2002 Description Rule 
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. 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
19. Heading 12.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
12.12 
 
 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
  
1212.91 
1212.92 121299 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 vegetables 
products 
(including 
unroasted chicory 
roots of the variety Cichorium 
intybus sativum ) 
of a kind used primarily for 
human 
consumption, not elsewhere 
specified or 
included -Other 
--Sugar beet 
--Sugar cane --Other 12.12 
 
 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
  
1212.91 
- 1212.99 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 vegetables products 
(including unroasted 
chicory roots of the variety Cichorium 
intybus sativum ) of a 
kind used primarily for 
human consumption, 
not elsewhere specified or included 
 
  
 
  
 
 -Other 
--Sugar beet 
(deleted) --Other Subheading 1212.92, 
relating to sugar cane, has 
been deleted because of the 
low volume of trade 
 JOB/RO/2 
Page 18  
 
  (b) Technical rectification 
HS 1996 Description Rule 
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 
vegetables 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 
 
 
 
HS 2002 Description Rule 
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 
vegetables 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 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
20. Heading 13.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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 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 Certain concentrates of poppy 
straw have been transferred to 
subheading  2939.11 by virtue 
of new Note 1 (f) to Chapter 13 
 
(b) Technical rectification 
HS 1996 Description Rule 
13.02 
  
 
 ex13.02(a) Vegetable saps and extracts; pectic 
substances, pectinates and pectates; agar-agar and other mucilages and thickeners, 
whether or not modified, derived from 
vegetable products - Pectinates and pectates As specified for split headings 
  
 
 CTHS  JOB/RO/2 
 Page 19 
 
 
  HS 1996 Description Rule 
ex13.02(b) 
  
ex13.02(c) - Vegetables mucilages and thickeners, 
modified  
- Other CTHS 
  
CC 
 
 
 
HS 2002 Description Rule 
13.02 
 
 
  
ex13.02(a) 
 ex13.02(b) 
 
 ex13.02(c) Vegetable saps and extracts; pectic 
substances, pectinates and pectates; agar-
agar and other mucilages and thickeners, 
whether or not modified, derived from vegetable products 
- Pectinates and pectates 
 - Vegetables mucilages and thickeners, 
modified 
 - Other As specified for split headings 
 
 
  
CTHS 
 CTHS 
 
 CC; except from split heading 29.39(a) 
 
(c) Recommendation by the Secretariat 
As set in the technical rectification.  
 
21. Heading 14.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
14.02 
 
  
 
  
 
  
 
  
 
1402.10 1402.90 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 
- Kapok -Other 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  
 
  
 
(deleted) (deleted) Subheading 1402.10, 
relating to kapok, has been 
deleted because of the low volume of trade 
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 JOB/RO/2 
Page 20  
 
  HS 2002 Description Rule 
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. 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 22. Heading 14.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
14.03 
  
 
  
 
  
 
 1403.10 
 
 
1403.90 Vegetable 
materials of a kind used primarily in 
brooms or in 
brushes (for example, 
broomcorn, 
piassava, couch-grass and istle), 
whether or not in 
hanks or bundles -Broomcorn 
(sorghum vulgare 
var.technicum) 
-Other 14.03 
  
 
  
 
  
 
 - 
 
 
- Vegetable materials 
of a kind used primarily in brooms 
or in brushes (for 
example, broomcorn, piassava, couch-
grass and istle), 
whether or not in hanks or bundles 
 
 (deleted) 
 
 
(deleted) Subheading 1403.10, relating to 
broomcorn, has been deleted because of the low volume of 
trade 
 
(b) Technical rectification 
HS 1996 Description Rule 
14.03 Vegetable materials of a kind used 
primarily in brooms or in brushes (for example, broomcorn , piassava, couch-
grass and istle), whether or not in hanks 
or bundles The origin shall be the country where the 
plant grew. 
 
 
 
HS 2002 Description Rule 
14.03 Vegetable materials of a kind used 
primarily in brooms or in brushes (for example, broomcorn , piassava, couch-
grass and istle), whether or not in hanks 
or bundles The origin shall be the country where the 
plant grew. 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
  JOB/RO/2 
 Page 21 
 
 
  23. Heading 15.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
15.05 
  
 
 
 
 1505.10 
 
1505.90 Wool grease 
and fatty substances 
derived 
therefrom 
(including 
lanolin) - Wool grease 
crude 
- Other 15.05 
  
 
 
 
 - 
 
- Wool grease and 
fatty substances derived therefrom 
(including lanolin) 
 
 
 (deleted) 
 
(deleted) Subheading 1505.10, relating to 
wool grease (crude), has been deleted because of the low 
volume of trade 
 
(b) Technical rectification 
HS 1996 Description Rule 
15.05 Wool grease and fatty substances derived 
therefrom (including lanolin) [CTH, or change by refining] 
 
 
 
HS 2002 Description Rule 
15.05 Wool grease and fatty substances derived 
therefrom (including lanolin) [CTH, or change by refining] 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
24. Heading 15.14 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
15.14 
 
  
 
  
1514.10 
  
 
 
1514.90 Rape, colza or 
mustard oil and 
fractions thereof, whether or not 
refined, but not 
chemically modified 
-Crude oil 
  
 
 
-Other 15.14 
 
  
 
  
 
  
1514.11 
1514.19 
 
1514.91 1514.99 Rape, colza or 
mustard oil and 
fractions thereof, whether or not 
refined, but not 
chemically modified  
-Low erucic acid 
rape or colza oil and its fractions: 
--Crude oil 
--Other 
-Other: 
--Crude oil --Other Creation of new subheadings 
for low erucic acid rape or 
colza oil and its fractions 
 JOB/RO/2 
Page 22  
 
  (b) Technical rectification 
HS 1996 Description Rule 
15.14 Rape, colza or mustard oil and fractions 
thereof, whether or not refined, but not chemically modified [CTH] 
 
 
 
HS 2002 Description Rule 
15.14 Rape, colza or mustard oil and fractions 
thereof, whether or not refined, but not 
chemically modified [CTH] 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 25. Heading 15.15 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
15.15 
  
 
  
 
  
 
1515.60 Other fixed 
vegetable fats and oils 
(including 
jojoba oil) and their fractions, 
whether or not 
refined, but not chemically 
modified 
-Jojoba oil and its fractions 15.15 
  
 
  
 
  
 
- Other fixed 
vegetable fats and oils (including jojoba 
oil) and their 
fractions, whether or not refined, but not 
chemically modified 
  
 
(deleted) Subheading 1515.60, relating to 
jojoba oil and its fractions, has been deleted because of the low 
volume of trade 
 
(b) Technical rectification 
HS 1996 Description Rule 
15.15 
 
 
 ex15.15(a) 
 
ex15.15(b) Other fixed vegetable fats and oils 
(including jojoba oil) and their fractions, 
whether or not refined, but not 
chemically modified - Maïze (corn) oil and its fractions 
 
- Other As specified for split headings 
 
 
 [CTH] 
 
[CTH, or change by refining] 
 
 
  JOB/RO/2 
 Page 23 
 
 
  HS 2002 Description Rule 
15.15 
  
 
ex15.15(a) 
 
ex15.15(b) Other fixed vegetable fats and oils 
(including jojoba oil) and their fractions, whether or not refined, but not 
chemically modified 
- Maïze (corn) oil and its fractions 
 
- Other As specified for split headings 
  
 
[CTH] 
 
[CTH, or change by refining] 
 
(c) Recommendation by the Secretariat 
 Maintain the initial split heading structure. 
 26. Heading 19.04 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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, 
groats and meal), pre-
cooked, or 
otherwise prepared, not 
elsewhere 
specified or included 19.04 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
  
1904.30 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, groats and meal), pre-
cooked, or otherwise 
prepared, not elsewhere specified 
or included 
  
 
  
-Bulgur wheat Creation of a new subheading 
1904.30 for bulgur wheat 
 
(b) Technical rectification 
HS 1996 Description Rule 
19.04 Prepared foods ob tained by the swelling 
or roasting of cereals or cereal products (for example, corn fl akes); cereals (other 
than maize (corn)) in grain form or in the 
form of flakes or other worked grains 
(except flour, groats and meal), pre-
cooked, or otherwise prepared, not elsewhere specified or included CTH 
 
 
 JOB/RO/2 
Page 24  
 
  HS 2002 Description Rule 
19.04 Prepared foods ob tained by the swelling 
or roasting of cereals or cereal products 
(for example, corn fl akes); cereals (other 
than maize (corn)) in grain form or in the 
form of flakes or other worked grains 
(except flour, groats and meal), pre-
cooked, or otherwise prepared, not 
elsewhere specified or included CTH 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 27. Heading 19.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
19.05 
  
 
  
 
  
 
 
 
  
 
 1905.30 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 -Sweet biscuits; 
waffles and 
wafers 19.05 
  
 
  
 
  
 
 
 
  
 
  
 
 1905.31 
1905.32 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 
  
 
 -Sweet biscuits; 
waffles and wafers: 
 --Sweet biscuits 
--Waffles and wafers Taking into account the volume 
of trade, subheading 1905.30 has been split into two 
subheadings 
 
(b) Technical rectification 
HS 1996 Description Rule 
19.05 
 
 
  
 
ex19.05(a) 
 
 ex19.05(b) 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 
- Pizzas prepared from a cooked pizza 
base 
 - Other As specified for split headings 
 
 
  
 
CTHS 
 
 CTH 
 
 
  JOB/RO/2 
 Page 25 
 
 
  HS 2002 Description Rule 
19.05 
  
 
 
 
ex19.05(a)  
 
ex19.05(b) 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 
- Pizzas prepared from a cooked pizza base 
 
- Other As specified for split headings 
  
 
 
 
CTHS  
 
CTH 
 
(c) Recommendation by the Secretariat 
 Maintain the initial split heading structure. 
 28. Heading 20.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
20.01 
  
 
  
 
 
2001.20 Vegetables, 
fruit, nuts and other edible 
parts of plants, 
prepared or preserved by 
vinegar or acetic 
acid 
- Onions 20.01 
  
 
  
 
 
- Vegetables, fruit, 
nuts and other edible parts of plants, 
prepared or 
preserved by vinegar or acetic acid 
 
 
(deleted) Subheading 2001.20, relating to 
onions, has been deleted because of the low volume of 
trade 
 
(b) Technical rectification 
HS 1996 Description Rule 
20.01 Vegetables, fruit, nuts and other edible 
parts of plants, prepared or preserved by vinegar or acetic acid CTH 
 
 
 
HS 2002 Description Rule 
20.01 Vegetables, fruit, nuts and other edible 
parts of plants, prepared or preserved by 
vinegar or acetic acid CTH 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 JOB/RO/2 
Page 26  
 
  29. Heading 20.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
20.03 
  
 
 
 
 2003.10 
 
 2003.20 Mushrooms and 
truffles, prepared or 
preserved 
otherwise than 
by vinegar or 
acetic acid -Mushrooms of 
the genus 
Agaricus -Truffles 20.03 
  
 
 
 
 2003.10 
 
 2003.20 
2003.90 Mushrooms and 
truffles, prepared or preserved otherwise 
than by vinegar or 
acetic acid 
 
 -Mushrooms of the 
genus Agaricus 
 -Truffles 
-Other Mushrooms other than those of 
the genus Agaricus  have been 
transferred to new subheading 
2003.90 
 
(b) Technical rectification 
HS 1996 Description Rule 
20.03 Mushrooms and tr uffles, prepared or 
preserved otherwise than by vinegar or acetic acid [CTH] 
 
 
 
HS 2002 Description Rule 
20.03 Mushrooms and tr uffles, prepared or 
preserved otherwise than by vinegar or 
acetic acid [CTH] 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 30. Heading 20.09 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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 
-Orange juice: 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 
  
 
  
-Orange juice The amendments to heading 
No. 20.09 result from the creation of several subheading 
for "concentrated juices" 
differentiated by their Brix value.  Brix value has been 
defined in new Subheading 
Note 3 to Chapter 20  JOB/RO/2 
 Page 27 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
2009.11 
 
  
2009.19 
2009.20 
 
  
2009.30 
  
 
 2009.40 
 
  
2009.50 
2009.60  
 
  
 
2009.70 
 
  
2009.80 
  
2009.90 --Frozen 
 
  
--Other 
-Grapefruit juice 
 
  
-Juice of any 
other single citrus fruit 
 
 -Pineapple juice 
 
  
-Tomato juice 
-Grape juice (including grape 
must) 
  
 
-Apple juice 
 
  
-Juice of any 
other single fruit or vegetable 
- Mixtures of 
juices 2009.11 
2009.12 
  
2009.19 
 
2009.21 
 2009.29 
 
 2009.31 
 
2009.39  
2009.41 
 2009.49 
2009.50 
  
 
2009.61  
2009.69 
 
2009.71 
 2009.79 
2009.80 
  
2009.90 --Frozen 
--Not frozen, of a 
Brix value not exceeding 20 
--Other 
-Grapefruit juice: 
--Of a Brix value not 
exceeding 20 --Other 
- Juice of any other 
single citrus fruit: --Of a Brix value not 
exceeding 20 
--Other -Pineapple juice: 
--Of a Brix value not 
exceeding 20 --Other 
-Tomato juice 
-Grape juice (including grape 
must): 
--Of a Brix value not exceeding 30 
--Other 
-Apple juice: 
--Of a Brix value not 
exceeding 20 --Other 
-Juice of any other 
single fruit or vegetable 
-Mixtures of juices 
 
(b) Technical rectification 
HS 1996 Description Rule 
20.09 
 
  
 
 2009.11 
2009.19 
2009.20 
2009.30 
2009.40 2009.50 
2009.60 
2009.70 2009.80 
2009.90 Fruit juices (including grape must) and vegetable 
juices, unfermented and not containing added spirit, 
whether or not containing added sugar or other sweetening matter 
 
- Orange juice:  - - Frozen 
- - Other 
- Grapefruit juice 
- Juice of any other single citrus fruit 
- Pineapple juice - Tomato juice 
- Grape juice (including grape must) 
- Apple juice - Juice of any other single fruit or vegetable 
- Mixtures of juices As specified for subheadings 
 
  
 
As specified for subheadings [CC] 
[CC] 
[CC] 
[CC] 
[CTH] [CTH] 
[CTH] 
[CTH] [CTH] 
[CTH] 
 
 
 JOB/RO/2 
Page 28  
 
  HS 2002 Description Rule 
20.09 
  
 
 
2009.11 
2009.12 2009.19 
 
2009.21 2009.29 
 
2009.31 2009.39 
 
2009.41 2009.49 
2009.50 
 2009.61 
2009.69 
 2009.71 
2009.79 
2009.80 2009.90 Fruit juices (including grape must) and vegetable 
juices, unfermented and not containing added spirit, whether or not containing added sugar or other 
sweetening matter 
- Orange juice: 
- -  Frozen 
- -  Not frozen, of a Brix  value not exceeding 20 
- -  Other 
- Grapefruit juice: 
 - - Of a Brix value not exceeding 20  - - Other 
- Juice of any other single citrus fruit: 
 - - Of a Brix value not exceeding 20  - - Other 
- Pineapple juice: 
 - - Of a Brix value not exceeding 20  - - Other 
- Tomato juice 
- Grape juice (including grape must): - - Of a Brix value not exceeding 30 
- - Other 
- Apple juice: - - Of a Brix value not exceeding 20 
- - Other 
- Juice of any other single fruit or vegetable - Mixtures of juices As specified for subheadings 
  
 
As specified for subheadings 
[CC] 
[CC] [CC] 
 
[CC] [CC] 
 
[CC] [CC] 
 
[CTH] [CTH] 
[CTH] 
 [CTH] 
[CTH] 
 [CTH] 
[CTH] 
[CTH] [CTH] 
 
(c) Recommendation by the Secretariat 
 The spirit of the CC and CTH rule should be respected. 
 
31. Heading 23.06 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
23.06 
 
  
 
  
 
  
 
  
2306.10 
 
2306.20 
2306.30  
2306.40 
 Oil-cake and 
other solid 
residues, whether or not 
ground or in the 
form of pellets, resulting from 
the extraction of 
vegetable fats or oils, other than 
those of heading 
Nos. 23.04 or 23.05 
- Of cotton 
seeds 
- Of linseed 
- Of sunflower seeds 
- Of rape or 
colza seeds  23.06 
 
  
 
  
 
  
 
  
2306.10 
 
2306.20 
2306.30  
 
 Oil-cake and other 
solid residues, whether 
or not ground or in the form of pellets, 
resulting from the 
extraction of vegetable fats or oils, other than 
those of heading Nos. 
23.04 or 23.05  
 
  
- Of cotton seeds 
 
- Of linseed 
- Of sunflower seeds  
- Of rape or colza 
seeds: Low erucic acid rape or colza 
seeds have been defined in 
new Subheading Note 1 to Chapter 23 and Chapter 12, 
respectively.  At the same 
time, new subheading 2306.41 has been created for 
these products  JOB/RO/2 
 Page 29 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
 2306.50 
 
2306.60 
 
2306.70  
2306.90  
 
 - Of coconut or 
copra 
- Of palm nuts 
or kernels 
- Of maize (corn) germ 
- Other 2306.41 
 
2306.49 2306.50 
 
2306.60 
 
2306.70  
2306.90 - - Of low erucic acid 
rape or colza seeds 
- - Other - Of coconut or copra 
 
- Of palm nuts or 
kernels 
- Of maize (corn) germ  
- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
23.06 Oil-cake and other solid residues, 
whether or not ground or in the form of pellets, resulting from the extraction of 
vegetable fats or oils, other than those of 
heading Nos. 23.04 or 23.05 CTH 
 
 
 
HS 2002 Description Rule 
23.06 Oil-cake and other solid residues, 
whether or not ground or in the form of 
pellets, resulting from the extraction of 
vegetable fats or oils, other than those of heading Nos. 23.04 or 23.05 CTH 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
32. Heading 23.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
23.08 
 
 
  
 
  
 
 
 
2308.10 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 
- Acorns and horse-chestnuts 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 
 
(deleted) Subheading 2308.10, 
relating to acorns and 
horse-chestnuts, has been 
deleted because of the low volume of trade 
 JOB/RO/2 
Page 30  
 
  (b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
33. Heading 25.27 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
25.27 
 
 25.30 
 
  
 
2530.10  
 
 
2530.20 
  
 
 2530.40 
 
 2530.90 Natural cryolite; 
natural chiolite 
 Mineral 
substances not 
elsewhere specified or 
included 
- Vermiculite, perlite and 
chrolites, 
unexpanded 
-Kieserite, 
epsomite (natural 
magnesium 
sulphates) - Natural 
micaceous iron 
oxides -Other [25.27] 
 
 25.30 
 
  
 
2530.10  
 
 
2530.20 
  
 
 - 
 
 2530.90  
 
 Mineral substances not 
elsewhere specified or 
included  
 
-Vermiculite, perlite and chlorites, 
unexpanded 
 
-Kieserite epsomite 
(natural mangnesium sulphates) 
 
 (deleted) 
 
 -Other Deletion of heading No. 
25.27 and subheading 
2530.40 entails the transfer of those products to subheading 
2530.90 
  JOB/RO/2 
 Page 31 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
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. 
25.30  ex25.30(a) 
 
ex25.30(b)  
ex25.30(c) Mineral substances not elsewhere 
specified or included - Calcined 
 
- Molybdenite concentrates  
- Other As specified for split headings 
 CTHS 
 
CTH  
The origin shall be the country where the 
minerals of this split heading are obtained in their natural or unprocessed state 
 
 
 
HS 2002 Description Rule 
25.30 
 ex25.30(a) 
 
ex25.30(b)  
 
ex25.30(c) Mineral substances not elsewhere 
specified or included - Calcined 
 
- Molybdenite concentrates  
 
- Other As specified for split headings 
 CTHS 
 
CTH, or change from natural cryolite or natural chiolite of split heading ex25.30(c) 
 
The origin shall be the country where the minerals of this split heading are obtained 
in their natural or unprocessed state 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
25.30 
 
ex25.30(a) 
 
ex25.30(b) 
 ex25.30(c) Mineral substances not elsewhere specified or 
included 
- Calcined 
 
- Molybdenite concentrates 
 - Other As specified for split headings 
 
CTHS 
 
CTH 
 The origin shall be the country 
where the minerals of this split 
heading are obtained in their natural or unprocessed state 
 
Comment:  Under HS1996, Change to split headings e x25.30 (a) or (b) from heading 25.27 is origin 
conferring.  Under HS2002, CTHS rule of split head ing ex25.30 (a) ensures that change from natural 
cryolite or natural chiolite to split heading ex25.30( c) is origin conferring. Under HS2002, CTH rule 
of split heading ex25.30(b) indicates that change fro m such products to natural cryolite or natural 
chiolite of split heading ex25.30(c) is not origin conf erring.  It is unlikely that change to split heading 
ex25.30 (b) from natural cryolite or natural chiolite takes place.  Therefore, the exception may not be 
needed in the rule of split heading ex25.30 (b). 
 JOB/RO/2 
Page 32  
 
  34. Heading 26.20 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
26.20 
  
 
 
 
  
 
 2620.11 
 
2620.19 2620.20 
 
  
 
  
2620.30 
 2620.40 
 
 
2620.50 
  
 
  
 
  
 
 2620.90 Ash and 
residues (other than from the 
manufacture of 
iron or steel), 
containing, 
metals or metal compounds 
-Containing 
mainly zinc: -- Hard zinc 
spelter 
-- Other - Containing 
mainly lead 
  
 
  
- Containing 
mainly copper - Containing 
mainly 
aluminium 
- Containing 
mainly vanadium 
 
  
 
  
 
 - Other 26.20 
  
 
 
 
  
 
 2620.11 
 
2620.19  
 
2620.21  
 
 2620.29 
2620.30 
 2620.40 
 
 
- 
  
2620.60 
  
 
  
 
  
2620.91 
  
 
2620.99 Ash and residues (other 
than from the manufacture of iron or 
steel), containing 
arsenic, metals or their 
compounds 
  
-Containing mainly 
zinc: --Hard zinc spelter 
 
-- Other -Containing mainly 
lead: 
--Leaded gasoline sludges and leaded 
anti-knock compound 
sludges -- Other 
- Containing mainly 
copper -Containing mainly 
aluminium 
 
(deleted) 
 
 
- Containing arsenic, 
mercury, thallium or their mixtures, of a 
kind used for the 
extraction of arsenic or those metals or for the 
manufacture of their 
chemicals compounds - Other: 
-- Containing 
antimony, beryllium, cadmium, chromium or 
their mixtures 
--Other The new structure of heading 
No. 26.20 is based on: (a) The expansion of the 
scope of the heading to 
cover arsenic or arsenic 
compounds; 
(b) Creation of new 
subheadings for the 
identification of certain 
specific categories of waste 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
  JOB/RO/2 
 Page 33 
 
 
  HS 2002 Description Rule 
26.20 Ash and residues (other than from the manufacture of 
iron or steel), containing arsenic, metals or their 
compounds The origin shall be the 
country where the ash or 
residues of this heading are derived 
 
Comment:  In HS 2002 the scope of heading No. 26.20 was expanded to cover arsenic or arsenic 
compounds.  However, such materials were classi fied in heading 26.21 of HS1996 which has the 
same rule that heading 26.20.  Therefore the actual scope of the rule has not been changed. 
 
35. Heading 26.21 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
26.21 Other slag and 
ash, including 
seaweed ash 
(kelp); ash and 
residues from the incineration 
of municipal 
waste  26.21 
 
 
 
  
 
 2621.10 
 
 2621.90 Other slag and ash, 
including seaweed ash 
(kelp); ash and residues 
from the incineration of 
municipal waste  
 
 - Ash and residues 
from the incineration of 
municipal waste - Other Creation of new subheadings 
2621.10 and 2621.90 for the 
identification of certain 
specific categories of waste 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
26.21 The origin shall be 
the country where the 
slag or ash of this heading is derived  26.21 The origin shall be 
the country where the 
slag, ash or residue of this heading is 
derived 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 36. Heading 27.10 
(a) HS Change 
HS 1996 Description HS 2002 Description Reason for change 
27.10 Petroleum oils 
and oils obtained from 
bituminous 
minerals, other than crude; 
preparations not 
elsewhere specified or 
included, 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 Waste oils have been defined 
in new Note 3 to Chapter 27. At the same time, subheading 
2710.11 for light oils and 
preparations has been created. JOB/RO/2 
Page 34  
 
  HS 1996 Description HS 2002 Description Reason for change 
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.  
 
  
 
 
 
  
 
  
2710.11 
 2710.19 bituminous minerals, 
these oils being the 
basic constituents of the preparations. 
 
 
 
  
 
  
--Light oils and 
preparations -- Other 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
27.10 CTH  27.10 CTH 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
 
37. Heading 28.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
28.05 
 
 
  
 
  
 
 
 
 2805.11 
 
2805.19  
 
2805.21 2805.22 
 
2805.30  
 
 Alkali or 
alkaline-earth 
metals; rare-
earth metals, scandium and 
yttrium, whether 
or not intermixed or 
interalloyed; 
mercury 
- Alkali metals 
 - - Sodium 
 
- - Other - Alkaline-earth 
metals 
- - Calcium - - Strontium 
and barium 
- Rare-earth metals, 
scandium and 
yttrium, whether 28.05 
 
 
  
 
  
 
 
 
 2805.11 
2805.12 
2805.19  
 
- - 
 
2805.30  
 
 Alkali or alkaline-earth 
metals; rare-earth 
metals, scandium and 
yttrium, whether or not intermixed or 
interalloyed; mercury 
  
 
 
-Alkali or alkaline-
earth metals: - - Sodium 
- - Calcium 
- - Other  
 
(deleted) (deleted) 
 
- Rare-earth metals, scandium and yttrium, 
whether or not 
intermixed or Subheadings 2805.19 and 
2805.22 have been combined 
due to the low volume of 
trade  JOB/RO/2 
 Page 35 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
 2805.40 or not 
intermixed or 
interalloyed - Mercury  
 
 2805.40 interalloyed 
 
 - Mercury 
 
(b) Technical rectification 
HS 1996 Description Rule 
28.05 Alkali or alkaline-earth metals; rare-earth metals, 
scandium and yttrium, whether or not intermixed or interalloyed; mercury CTSH 
 
 
 
HS 2002 Description Rule 
28.05 
 
 2805.11 
 
2805.12  
2805.19 
 
 
  
 
2805.30  
 
2805.40 Alkali or alkaline-earth metals; rare-earth metals, 
scandium and yttrium, whether or not intermixed or 
interalloyed; mercury - - Sodium 
 
- - Calcium  
- - Other 
 
 
  
 
- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed 
 
- Mercury As specified for subheadings 
 
 CTSH 
 
CTSH  
CTSH, or change from or to 
alkali metals except sodium, 
or change from or to 
strontium and barium of this subheading. 
 
CTSH  
 
CTSH 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
28.05 
 Alkali or alkaline-earth metals; rare-earth metals, 
scandium and yttrium, whether or not intermixed or 
interalloyed; mercury -Alkali or alkaline-earth metals: As specified for subheadings 
2805.11 - - Sodium CTSH 
2805.12 - - Calcium CTSH 
2805.19 - - Other As specified for split 
subheadings 
ex2805.19(a) - - - Alkali metal, except sodium CTSHS 
ex2805.19(b) - - - Strontium and barium CTSHS 
ex2805.19(c) - - - Other CTSHS 
2805.30 - Rare-earth metals, scandium and yttrium, whether 
or not intermixed or interalloyed CTSH 
 
2805.40 - Mercury CTSH 
 JOB/RO/2 
Page 36  
 
  Recommendation 2 
 
HS 2002 Description Rule 
28.05 Alkali or alkaline-earth metals; rare-earth metals, 
scandium and yttrium, whether or not intermixed or 
interalloyed; mercury CTSH 
 
Comment: Chapter rules make any chemical re actions or blending as origin conferring. 
 
38. Heading 28.16 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
28.16 
  
 
  
 
 2816.10 
 
 2816.20 
 
 
 
2816.30 Hydroxide and 
peroxide or magnesium; 
oxides, 
hydroxides and peroxides, of 
strontium or 
barium - Hydroxide and 
peroxide of 
magnesium -Oxide, 
hydroxide and 
peroxide of 
strontium 
-Oxidem hydroxide and 
peroxide of 
barium 28.16 
  
 
  
 
 2816.10 
 
 - 
 
 
 
-  
 
2816.40 Hydroxide and 
peroxide or magnesium; oxides, 
hydroxides and 
peroxides, of strontium or barium 
 
 - Hydroxide and 
peroxide of magnesium 
 (deleted) 
 
 
 
(deleted)  
 
-Oxides, hydroxides and peroxides, of 
strontium or barium Deletion of subheadings 
2816.20 and 2816.30 entails the transfer of these products 
to new subheading 2816.40 
 
(b) Technical rectification 
 
HS 1996 Rule  HS 2002 Rule 
28.16 CTH  28.16 CTH 
 
(c) Recommendation by the Secretariat 
 As the RoO is set out for the whole head ing, no technical rectification is needed. 
  JOB/RO/2 
 Page 37 
 
 
  39. Heading 28.27 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
28.27 
  
 
 
 
  
2827.10 
 2827.20 
 
  
2827.31 
 2827.32 
 
2827.33 2827.34 
2827.35 
2827.36 2827.38 
2827.39 Chlorides, 
chloride oxides and chloride 
hydroxides; 
bromides and 
bromide oxides; 
iodides and iodide oxides 
- Ammonium 
chloride - Calcium 
chloride 
- Other chlorides: 
- - Of 
magnesium - - Of 
aluminium 
- - Of iron - - Of cobalt  
- - Of nickel 
- - Of zinc - - Of barium 
- - Other 28.27 
  
 
 
 
  
2827.10 
 2827.20 
 
  
2827.31 
 2827.32 
 
2827.33 2827.34 
2827.35 
2827.36 - 
2827.39 Chlorides, chloride 
oxides and chloride hydroxides; bromides 
and bromide oxides; 
iodides and iodide 
oxides 
  
- Ammonium chloride 
 - Calcium chloride 
 
- Other chlorides:  
- - Of magnesium 
 - - Of aluminium 
 
- - Of iron - - Of cobalt  
- - Of nickel 
- - Of zinc (deleted) 
- - Other Deletion of subheading 
2827.38 entails the transfer of that product to subheading 
2827.39 
 
(b) Technical rectification 
 
HS 1996 Rule  HS 2002 Rule 
28.27 CTSH  28.27 
2827.39 CTSH 
CTSH, or change from or to chloride of barium of this 
subheading 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; 
bromides and bromide oxides; iodides and iodide 
oxides As specified for subheadings 
2827.10 - Ammonium chloride CTSH 
2827.20 - Calcium chloride CTSH 
 
2827.31 
2827.32 2827.33 
2827.34 
2827.35 2827.36 -Other chlorides: 
- - Of magnesium 
- - Of aluminium - - Of iron 
- - Of cobalt  
- - Of nickel - - Of zinc  
CTSH 
CTSH CTSH 
CTSH 
CTSH CTSH JOB/RO/2 
Page 38  
 
  HS 2002 Description Rule 
2827.39 - - Other As specified for split 
subheadings 
ex2827.39(a) - - - Chloride of barium CTSHS 
ex2827.39(b) - - - Other CTSHS 
 2827.41 
2827.49 - Chloride oxides and chloride hydroxides: 
 
- - Of copper - - Other  
CTSH 
CTSH 
 
2827.51 
2827.59 - Bromides and bromide oxides: 
- - Bromides of sodium and potassium 
- - Other  
CTSH 
CTSH 
2827.60 - Iodides and iodide oxides CTSH 
 
Recommendation 2 
 
HS 2002 Description Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; 
bromides and bromide oxides; iodides and iodide 
oxides CTSH 
 
 Comment: Chapter rules make any chemical reactions or blending as origin conferring. 
 
40. Heading 28.34 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
28.34 
2834.10 
 2834.21 
2834.22 
2834.29 Nitrites; nitrates 
- Nitrites 
- Nitrates: - - Of potassium 
- - Of bismuth 
- - Other 28.34 
2834.10 
 2834.21 
- 
2834.29 Nitrites; nitrates 
- Nitrites 
- Nitrates: - - Of potassium 
(deleted) 
- - Other Deletion of subheading 
2834.22 entails the transfer of 
that product to subheading 2834.29 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
28.34 CTSH  28.34 
2834.10 
2834.21 2834.29 CTSH 
CTSH 
CTSH CTSH, or change from or to 
bismuth of this subheading 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
28.34 Nitrites; nitrates As specified for subheadings 
2834.10 - Nitrites CTSH 
 
2834.21 - Nitrates: 
- - Of potassium  
CTSH 
2834.29 - - Other As specified for split 
subheading:   JOB/RO/2 
 Page 39 
 
 
  HS 2002 Description Rule 
ex2834.29(a) 
ex2834.29(b) - - - Nitrates of bismuth 
- - - Other CTSHS 
CTSHS 
 
Recommendation 2 
 
HS 2002 Description Rule 
28.34 Nitrites; nitrates CTSH 
  
Comment: Chapter rules make any chemical re actions or blending as origin conferring. 
 
41. Heading 28.41 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
28.41 
 
 
 2841.40 
 
2841.50 Salts of 
oxometallic or 
peroxometallic 
acids - Potassium 
dichromate 
- Other chromates and 
dichromates; 
peroxochromates 28.41 
 
 
 - 
 
2841.50  Salts of oxometallic or 
peroxometallic acids 
 
 (deleted) 
 
- Other chromates and dichromates; 
peroxochromates Deletion of subheading 
2841.40 entails the transfer of 
that product to subheading 
2841.50 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
28.41 CTSH  2841 
2841.50 CTSH 
CTSH, or change from or to 
potassium dichromate of this 
subheading 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
28.41 Salts of oxometallic or peroxometallic acids As specified for subheadings 
2841.10 - Aluminates CTSH 
2841.20 - Chromates of zinc or of lead CTSH 
2841.30 - Sodium dichromate CTSH 
2841.50 
 - Other chromates and dichromates; peroxochromates As specified for split 
subheading 
ex2841.50(a) 
ex2841.50(b) - - Potassium dichromate 
- - Other CTSHS 
CTSHS 
 2841.61 
2841.69 - Manganites, manganates and permanganates: 
- - Potassium permanganate 
- - Other  
CTSH 
CTSH 
2841.70 - Molybdates CTSH 
2841.80 - Tungstates (wolframates) CTSH 
2841.90 - Other CTSH 
 JOB/RO/2 
Page 40  
 
  Recommendation 2 
 
HS 2002 Description Rule 
28.41 Salts of oxometallic or peroxometallic acids CTSH 
 
Comment: Chapter rules make any chemical re actions or blending as origin conferring. 
 
42. Heading 28.42 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
28.42 
 
 
  
 
 2842.10 
 
  
 
2842.90 Other salts of 
inorganic acids 
or peroxoacids 
excluding azides  
 
 - Double or 
complex 
silicates  
 
-Other 28.42 
 
 
  
 
 2842.10 
 
  
 
2842.90 Other salts of inorganic 
acids or peroxoacids 
(including 
aluminosilicates whether or not 
chemically defined), 
other than azides - Double or complex 
silicates, including 
aluminosilicates whether or not 
chemically defined 
- Other The scope of subheading 
2842.10 has been expanded 
to cover non-chemically 
defined aluminosilicates. 
 
(b) Technical rectification 
HS 1996 Description Rule 
28.42 
 Other salts of  inorganic acids or peroxoacids 
excluding azides CTSH 
 
 
 
 
HS 2002 Description Rule 
28.42 
 
  
2842.10 
 Other salts of inorganic acids or peroxoacids (including 
aluminosilicates whether or not chemically defined), 
other than azides  
- Double or complex silicates, including 
aluminosilicates whether or  not chemically defined As specified for subheadings 
 
  
As specified for split 
subheading 
2842.10(a)  
 
 
 
  
 
 2842.10(b) -- Non-chemically defined aluminosilicates 
 
 
 
 
  
 
 -- Others CTSHS, except from 
subheading 3006.70, 
3824.90, 3825.20, 3825.49, 
3825.50, 3825.61, 3825.69,  
3825.90, split subheading 
ex3006.80(l), ex3825.30(a), ex3825.41(b) (other than 
perhalogenated waste organic 
solvents) CTSHS  
2842.90 - Other CTSH 
  JOB/RO/2 
 Page 41 
 
 
  (c) Recommendation by the Secretariat 
Recommendation 1 
  
HS 2002 Description Rule 
27.42 Other salts of inorganic acids or peroxoacids 
excluding azides As specified for subheading 
2842.10 
  
2842.90 
ex.2842.90(a) ex2842.90(b) - Double or complex silicates, including 
aluminosilicates whether or  not chemically defined 
 
- Other 
--Aluminosilicates whether or  not chemically defined 
-- Other CTSH 
 As specified for split 
subheading 
CTSHS CTSHS 
 
Recommendation 2 
 
HS 2002 Description Rule 
28.42 Other salts of inorganic acids or peroxoacids excluding 
azides CTSH 
 
Comment: Chapter rules make any chemical re actions or blending as origin conferring. 
 
43. Heading 29.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.03 
  
 
2903.16  
 
  
2903.19 Halogenated 
derivatives of hydrocarbons 
 
- - 1,2-Dichloropropane 
(propylene 
dichloride) and dichlorobutanes 
- - Other 29.03 
  
 
-  
 
  
2903.19 Halogenated 
derivatives of hydrocarbons 
 
(deleted)  
 
  
- - Other Deletion of subheading 
2903.16 entails the transfer of that product to subheading 
2903.19 
 
(b) Technical rectification 
 
HS 1996 Rule  HS 2002 Rule 
29.03 CTSH  29.03 
2903.19 CTSH 
CTSH, or change from or to 1,2-Dichloropropane 
(propylene dichloride) and 
dichlorobutanes of  this subheading 
 JOB/RO/2 
Page 42  
 
  (c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
29.03 
ex29.03(a) 
  
ex29.03(b) Halogenated derivatives of hydrocarbons 
- 1,2-Dichloropropane (propylene dichloride) and 
dichlorobutanes  
- Other As specified for split 
headings 
CTHS  
CTHS 
 
Recommendation 2 
 
HS 2002 Description Rule 
29.03 Halogenated derivatives of hydrocarbons CTSH 
 Comment: Chapter rules make any chemical re actions or blending as origin conferring. 
 
44. Heading 29.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.05 
  
 
  
 
2905.50 Acyclic alcohols 
and their halogenated, 
sulphonated, 
nitrated or nitrosated 
derivatives 
- Halogenated, sulphonated, 
nitrated or 
nitrosated derivatives of 
acyclic alcohols 29.05 
  
 
  
 
  
 
  
 
2905.51  
2905.59 Acyclic alcohols and 
their halogenated, sulphonated, nitrated or 
nitrosated derivatives 
  
 
- Halogenated, sulphonated, nitrated or 
nitrosated derivatives 
of acyclic alcohols  
 
- - Ethchlorvynol (INN) 
- - Other Creation of a new subheading 
2905.51, facilitating the monitoring and control of 
narcotic drugs and 
psychotropic substances 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.05 CTSH  2905.51 
 
 
2905.59 CTSH, except from 
subheading 2905.59 
 
CTSH, except from subheading 2905.51 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
29.05 Acyclic alcohols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives CTSH  JOB/RO/2 
 Page 43 
 
 
  Comment:  It seems that new subheadings ar e now clearly identified as different products; 
therefore it seems reasonable that a simple rule  can be applied to all different products. 
 
45. Heading 29.07 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.07 
 
 2907.29 
2907.30 Phenols; 
phenol-alcohols 
 - - Other 
- Phenol-
alcohols 29.07 
 
 2907.29 
- Phenols; phenol-
alcohols 
 - - Other 
(deleted) Deletion of subheading 
2907.30 entails the transfer of 
that product to subheading 2907.29 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.07 CTSH  2907 
2907.29 CTSH 
CTSH, or change from or to 
phenol-alcohols of this subheading 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
29.07 
 
ex29.07(a) 
ex29.07(b) Phenols; phenol-alcohols 
 
- Phenol-alcohols 
- Other As specified for split 
headings 
CTHS 
CTHS 
 
Recommendation 2 
 
HS 2002 Description Rule 
29.07 Phenols; phenol-alcohols CTSH 
 
Comment: Chapter rules make any chemical re actions or blending as origin conferring. 
 
46. Heading 29.14 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.14 
 
 
  
 
  
 
 Ketones and 
quinones, 
whether or not 
with other oxygen 
function, and 
their halogenated, 
sulphonated, 
nitrated or 29.14 
 
 
  
 
  
 
 Ketones and quinones, 
whether or not with 
other oxygen function, 
and their halogenated, sulphonated, nitrated or 
nitrosated derivatives 
  
 
 The scope of heading No. 
29.37 has been expanded to 
cover hormones, 
prostaglandins, thromboxanes and 
leukotrienes, natural or 
reproduced by synthesis; derivatives and structural 
analogues thereof, including 
chain modified polypeptides, JOB/RO/2 
Page 44  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
2914.50 nitrosated 
derivatives 
- Ketone-phenols and 
ketones with 
other oxygen 
function  
 
2914.50  
 
- Ketone-phenols and ketones with other 
oxygen function used primarily as hormones.  
The term hormones and the 
expression "used primarily as hormones" have been defined 
in new Note 8 to Chapter 29 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.14 CTSH  29.14 CTSH, except from split 
subheading ex.2937.29(a) 
 
(c) Recommendation by the Secretariat 
HS 2002 Rule 
29.14 CTSH 
 
47. Heading 29.18 
(a) HS change 
HS 1996 Description HS 
2002 Description Reason for change 
29.18 
  
 
  
 
  
 
  
2918.17 
 
 
 2918.19 Carboxylic acids 
with additional oxygen function 
and their 
anhydrides, halides, peroxides 
and peroxyacids; 
their halogenated, sulphonated, 
nitrated or 
nitrosated derivatives 
- - Phenylglycolic 
acid (mandelic 
acid), its salts and 
esters - - Other 29.18 
  
 
  
 
  
 
  
- 
 
 
 2918.19 Carboxylic acids with 
additional oxygen function and their 
anhydrides, halides, 
peroxides and peroxyacids; their 
halogenated, 
sulphonated, nitrated or nitrosated derivatives 
 
  
(deleted) 
 
 
 - - Other Deletion of subheading 
2918.17 entails the transfer of that product to subheading 
2918.19 
 The scope of heading 29.37 
has been expanded to cover 
hormones, prostaglandins, thromboxanes and 
leukotrienes, natural or 
reproduced by synthesis; derivatives and structural 
analogues thereof, including 
chain modified polypeptides, 
used primarily as hormones. 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.18 CTSH  2918 
2918.19 CTSH 
CTSH, or change from or to 
phenylglycolic acid, (mandelic acid), its salts and esters of this subheading. 
  JOB/RO/2 
 Page 45 
 
 
  (c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
29.18 
 
 
 Carboxylic acids with additional oxygen function and 
their anhydrides, halides, peroxides and peroxyacids; 
their halogenated, sulphonated, nitrated or nitrosated 
derivatives As specified for subheadings 
 - Carboxylic acids with alcohol function but without 
other oxygen function, thei r anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2918.11 - - Lactic acid, its salts and esters CTSH 
2918.12 - - Tartaric acid CTSH 
2918.13 - - Salts and esters of tartaric acid CTSH 
2918.14 - - Citric acid CTSH 
2918.15 - - Salts and esters of citric acid CTSH 
2918.16 - - Gluconic acid, its salts and esters CTSH 
2918.19 
 
ex2918.19(a)  
ex2918.19(b) - - Other 
 
- - - Phenylglycolic acid (mandelic acid), its salts and esters 
- - -  Other As specified for split 
subheading: 
CTSHS CTSHS, except from split 
subheading ex2937.50(a) 
 - Carboxylic acids with phenol function but without 
other oxygen function, thei r anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2918.21 - - Salicylic acid and its salts CTSH 
2918.22 - - O-Acetylsalicylic acid, its salts and esters CTSH 
2918.23 - - Other esters of salicylic acid and their salts CTSH 
2918.29 - - Other CTSH 
2918.30 - Carboxylic acids with aldehyde or ketone function but 
without other oxygen function, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives CTSH 
2918.90 - Other CTSH, except from split 
subheading  ex2937.50(b) 
 
Recommendation 2 
 
HS 2002 Description Rule 
29.18  Carboxylic acids with additional oxygen function and 
their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives CTSH 
 
Comment: Chapter rules make any chemical re actions or blending as origin conferring. 
 
48. Heading 29.21 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.21 
 
 
  
 Amine-function 
compounds 
 
  
 29.21 
 
 
2921.46  
 Amine-function 
compounds 
 
--Amfetamine (INN), benzfetamine (INN), 
dexamfetamine Creation of a new subheading 
2921.46, facilitating the 
monitoring and control of 
narcotic drugs and psychotropic substances JOB/RO/2 
Page 46  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
 
 
  
 
2921.49  
 
  
 
 
 
  
 
- - Other  
 
  
 
 
 
  
 
2921.49 (INN), 
etilamfetamine 
(INN), fencamfamin (INN), lefetamine 
(INN), 
levamfetamine 
(INN), mefenorex 
(INN) and phentermine (INN); 
salts thereof 
- - Other 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.21 CTSH  2921.46 
 
 
2921.49 CTSH, except from  
subheading 2921.49 
 
CTSH, except from  subheading 2921.46 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
29.21 Amine-function compounds CTSH 
 
Comment:  It seems that new subheadings ar e now clearly identified as different products; 
therefore it seems reasonable that a simple rule  can be applied to all different products. 
 
49. Heading 29.22 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.22 
 
2922.13  
 
  
2922.19 
2922.30  
 
  
 
 
 
  
 
  Oxygen-function 
amino-compounds 
- - Triethanolamine and its salts 
 
  
- - Other 
- Amino-aldehydes, amino-ketones and 
amino-quinones, 
other than those containing more 
than one kind of 
oxygen function; 
salts thereof 
  
 
  29.22 
 
2922.13  
2922.14 
  
2922.19 
  
 
  
 
 
 
2922.31  
 
  Oxygen-function 
amino-compounds 
- - Triethanolamine and its salts 
- -
Dextropropoxyphene (INN) and salts 
- - Other 
- Amino-aldehydes, amino-ketones and 
amino-quinones, 
other than those containing more than 
one kind of oxygen 
function; salts 
thereof: 
- - Amfepramone (INN), methadone 
(INN) and 
normethadone (INN); salts thereof Creation of a new subheading 
2922.14, facilitating the 
monitoring and control of narcotic drugs and 
psychotropic substances. 
  
Subheading 2922.30 has been 
subdivided to create a new subheading 2922.31, 
facilitating the monitoring and 
control of narcotic drugs and psychotropic substances. 
 
Creation of a new subheading 
2922.44, facilitating the 
monitoring and control of narcotic drugs and 
psychotropic substances. 
 The scope of heading 29.37 has  JOB/RO/2 
 Page 47 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
 
 
 2922.41 
 
2922.42  
2922.43 
  
 
2922.49  
- Amino-acids and 
their esters, other than those 
containing more 
than one kind of 
oxygen function; 
salts thereof: - - Lysine and its 
esters; salts thereof 
- - Glutaminic acid and its salts 
- - Anthranilic acid 
and its salts  
 
- - Other 2922.39 
 
  
 
 
 
 2922.41 
 
2922.42  
2922.43 
 2922.44 
 
2922.49 - - Other 
- Amino-acids and 
their esters, other than those containing 
more than one kind of 
oxygen function; salts 
thereof: 
 - - Lysine and its 
esters; salts thereof 
- - Glutaminic acid and its salts 
- - Anthranilic acid 
and its salts - - Tilidine (INN) and 
its salts 
- - Other been expanded to cover 
hormones, prostaglandins, 
thromboxanes and leukotrienes, natural or 
reproduced by synthesis; 
derivatives and structural 
analogues thereof, including 
chain modified polypeptides, used primarily as hormones  
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.22 CTSH  2922.14 
2922.19 
2922.31 
 2922.39 
 
2922.44 
2922.49 
 2922.50 CTSH, except from  subheading 2922.19 
CTSH, except from subheading  2922.14 
CTSH, except from  subheading  
2922.39 CTSH, except from  subheading  
2922.31 
CTSH, except from subheading  2922.49 
CTSH, except from  subheading  
2922.44 CTSH, except from split subheading 
ex.2937.39(a) 
 
(c) Recommendation by the Secretariat 
 
HS 2002 Description Rule 
29.22 Oxygen-function amino-compounds CTSH 
 
Comment:  It seems that new subheadings ar e now clearly identified as different products; 
therefore it seems reasonable that a simple rule  can be applied to all different products. 
 
50. Heading 29.24 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.24 
 
 
  
 
2924.10  Carboxyamide-
function 
compounds; 
amide-function compounds of 
carbonic acid 
- Acyclic amides (including acyclic 29.24 
 
 
  
 
-  Carboxyamide-
function compounds; 
amide-function 
compounds of carbonic acid 
 
Acyclic amides (including acyclic Subheading 2924.10 has been 
subdivided to create a new 
subheading 2924.11, 
facilitating the monitoring and control of narcotic drugs 
and psychotropic substances. 
 The scope of present JOB/RO/2 
Page 48  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
- 
 
  
 
2924.21  
 
2924.22  
 
  
 
  
2924.29 carbamates) and 
their derivatives; 
salts thereof  
 
Cyclic amides 
(including cyclic 
carbamates) and their derivatives; 
salts thereof: 
Ureines and their derivatives; salts 
thereof 
- - 2-Acetamidobenzioc 
acid 
  
 
  
- - Other  
 
 2924.11 
2924.19 
- 
 
  
 
2924.21  
 
-  
 
2924.23  
 
 2924.24 
2924.29 carbamates) and their 
derivatives; salts 
thereof: - - Meprobamate (INN) 
- - Other 
Cyclic amides 
(including cyclic 
carbamates) and their derivatives; salts 
thereof: 
Ureines and their derivatives; salts 
thereof 
(deleted)  
 
- - 2-Acetamidobenzioc acid (N-
acetylanthranilic acid) 
and its salts - - Ethinamate (INN) 
- - Other subheading 2924.22 has been 
expanded to cover salts of 
2-acetamidobenzoic acid (N-acetylanthranilic acid).  
At the same time the 
subheading has been 
renumbered. 
 Creation of a new subheading 
2924.24, facilitating the 
monitoring and control of narcotic drugs and 
psychotropic substances 
 
(b) Technical rectification 
 HS 1996 Description Rule 
29.24 
 Carboxyamide-function compounds; amide-function 
compounds of carbonic acid CTSH 
 
 
 
HS 2002 Description Rule 
29.24 Carboxyamide-function compounds; amide-function 
compounds of carbonic acid As specified for subheadings 
 
 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof:  
2924.11 - - Meprobamate (INN) CTSH, except from  
subheading 2924.19 
2924.19 - - Other CTSH, except from 
subheading 2924.11 
 - Cyclic amides (including cyclic carbamates) and their 
derivatives; salts thereof:  
2924.21 - - Ureines and their derivatives; salts thereof CTSH 
2924.23 - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) 
and its salts As specified for split 
subheading: 
ex2924.23(a) 
  
ex2924.23(b) ---Salts of 2-Acetamidobenz oic acid (N-acetylanthranilic 
acid)  
- - - Other CTSHS, except from 
subheading 2924.24 or 2924.29 
CTSHS 
2924.24 - - Ethinamate (INN ) CTSH, except from split 
subheading ex292423(a) or subheading 2924.29 
2924.29 - - Other CTSH, except from split 
subheading 2924.23(a) or 
subheading 2924.24 
  JOB/RO/2 
 Page 49 
 
 
  (c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
29.24 Carboxyamide-function compounds; amide-function 
compounds of carbonic acid As specified for subheadings 
 
 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof:  
2924.11 - - Meprobamate (INN) CTSH, except from 
subheading 2924.19 
2924.19 - - Other CTSH, except from 
subheading 2924.11 
 - Cyclic amides (including cyclic carbamates) and their 
derivatives; salts thereof:  
2924.21 - - Ureines and their derivatives; salts thereof CTSH 
2924.23 
 
ex2924.23(a)  
 
ex2924.23(b) - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) 
and its salts 
- - - Salts of 2-Acetamidobenzoic acid (N-acetylanthranilic acid) 
 
- - - Others As specified for split 
subheading: 
CTSHS, except from subheading 2924.24 or 
subheading 2924.29 
CTSHS 
2924.24 - - Ethinamate (INN ) CTSH, except from split 
subheading ex292423(a) or 
subheading 2924.29 
2924.29 - - Other CTSH, except from split 
subheading 2924.23(a) or 
subheading 2924.24 
 
Recommendation 2 
 
HS 2002 Description Rule 
29.24 Carboxyamide-function compounds; amide-function 
compounds of carbonic acid CTSH 
 
Comment:  It seems that new subheadings ar e now clearly identified as different products; 
therefore it seems reasonable that a simple rule  can be applied to all different products. 
 51. Heading 29.25 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.25 
  
 
  
 
 - 
 
 2925.11 
 Carboxyimide-
function compounds 
(including 
saccharin and its salts) and imine-
function 
compounds Imides and their 
derivatives;salts 
thereof: - Sacharin and its 
salts 29.25 
  
 
  
 
 - 
 
 2925.11 
 Carboxyimide-function 
compounds (including saccharin and its salts) 
and imine-function 
compounds  
 
 Imides and their 
derivatives;salts 
thereof: - Sacharin and its salts 
 Creation of a new subheading 
2925.12, facilitating the monitoring and control of 
narcotic drugs and 
psychotropic substances JOB/RO/2 
Page 50  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
2925.19  
- - Other 2925.12 
2925.19 - - Glutethimide (INN) 
- - Other 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.25 CTSH  2925.12 
 
2921.19 CTSH, except from 
subheading 2925.19 
CTSH, except from 
subheading 2921.12 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
29.25 Carboxyimide-function compounds (including 
saccharin and its salts) and imine-function compounds CTSH 
 
52. Heading 29.26 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.26 
  
2926.20 
  
 
  
 
  
2926.90 Nitrile-function 
compounds.  
- 1-
Cyanoguanidine(dicyandiamide) 
 
  
 
  
- Other 29.26 
  
2926.20 
  
2926.30 
  
 
  
2926.90 Nitrile-function 
compounds.  
 
- 1-Cyanoguanidine (dicyandiamide) 
- Fenproporex (INN) 
and its salts; methadone (INN) 
intermediate (4-cyano-
2-dimethylamino-4,4-diphenylbutane) 
- Other Creation of a new subheading 
2926.30, facilitating the monitoring and control of 
narcotic drugs and 
psychotropic substances. 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.26 CTSH  2926.30 
 
2926.90 CTSH, except from 
subheading 2926.90 
 
CTSH, except from subheading 2926.30 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
2926 Nitrile-function compounds. CTSH 
 
Comment:  It seems that new subheadings ar e now clearly identified as different products; 
therefore it seems reasonable that a simple rule  can be applied to all different products. 
  JOB/RO/2 
 Page 51 
 
 
  53. Heading 29.32 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.32 
  
 
 
 
2932.99 Heterocyclic 
compounds with oxygen hetero-
atom(s) only. 
 
 
- - Other 29.32 
  
 
2932.95 
 
2932.99 Heterocyclic 
compounds with oxygen hetero-atom(s) 
only. 
- - Tetrahydrocan 
nabinols (all isomers) 
- - Other Creation of a new subheading 
2932.95, facilitating the monitoring and control of 
narcotic drugs and 
psychotropic substances. 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.32 CTSH  2932.95 
 
 
2932.99 CTSH, except from 
subheading 2932.99 
 
CTSH, except from subheading 2932.95 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) 
only. CTSH 
 
Comment:  It seems that new subheadings ar e now clearly identified as different products; 
therefore it seems reasonable that a simple rule  can be applied to all different products. 
 54. Heading 29.33 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.33 
  
 
  
 
  
 
  
 
  
 
 
 
  Heterocyclic 
compounds with nitrogen hetero-
atom(s) only. 
  
 
  
 
  
 
  
 
 
 
  29.33 
  
 
2933.33  
 
  
 
  
 
  
 
 
 
  Heterocyclic 
compounds with nitrogen hetero-atom(s) 
only. 
- - Alfentanil (INN), anileridine (INN), 
bezitramide (INN), 
bromazepam (INN), difenoxin (INN), 
diphenoxylate (INN), 
dipipanone (INN), fentanyl (INN), 
ketobemidone (INN), 
methylphenidate (INN), pentazocine 
(INN), pethidine 
(INN), pethidine (INN) 
intermediate A, 
phencyclidine (INN) (PCP), phenoperidine Creation of a new subheading 
2933.33, facilitating the monitoring and control of 
narcotic drugs and 
psychotropic substances.  
 
  
 
  
 
  
 
 
 
  JOB/RO/2 
Page 52  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
2933.39 
2933.40 
  
 
  
 
  
 
  
 
  
 
  
2933.51 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
 2933.59 
 
  
 
  
 
- - Other 
- Compounds 
containing a quinoline or 
isoquinoline ring-
system (whether or not 
hydrogenated), 
not further fused  
 
 - Compounds 
containing a 
pyrimide ring (whether or not 
hydrogenated) or 
piperizine ring in the structure) 
- - Malonylurea 
(barbituric acid) 
and its 
derivatives; salts thereof 
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
 - - Other 
- Compounds 
containing an  
 
  
 
2933.39 
 
  
 
  
 
 2933.41 
 
2933.49  
 
  
 
  
- 
 
   
2933.52 
  
2933.53 
  
 
  
 
  
 
  
 
2933.54 
 
  
2933.55 
  
 
 2933.59 
 
 (INN), pipradrol 
(INN), piritramide 
(INN), propiram (INN) and trimeperidine 
(INN); salts thereof 
- - Other 
- Compounds 
containing in the structure a quinoline or 
isoquinoline ring-
system (whether or not hydrogenated), not 
further fused: 
 - - Levorphanol 
(INN) and its salts 
- - Other - Compounds 
containing a 
pyrimidine ring (whether or not 
hydrogenated) or 
piperazine ring in the structure: 
(deleted) 
 
 
  
- - Malonylurea 
(barbituric acid) and its salts  
- - Allobarbital 
(INN), amobarbital (INN), barbital (INN), 
butalbital (INN), 
butobarbital, cyclobarbital (INN), 
methylphenobarbital 
(INN), pentobarbital (INN), phenobarbital 
(INN), secbutabarbital 
(INN), secobarbital (INN) and vinylbital 
(INN); salts thereof 
- - Other derivatives 
of malonylurea 
(barbituric acid); salts thereof 
- - Loprazolam 
(INN), mecloqualone (INN), methaqualone 
(INN) and zipeprol 
(INN); salts thereof - - Other 
- Compounds 
containing an unfused  
 
  
 
 
Subheading 2933.40 has been 
subdivided to create a new subheading 2933.41, 
facilitating the monitoring and 
control of narcotic drugs and psychotropic substances. 
 
  
 
  
Creation of new subheadings 
2933.52, 2933.53, 2933.54 and 2933.55, facilitating the 
monitoring and control of 
narcotic drugs and psychotropic substances. 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
 
 
 
  JOB/RO/2 
 Page 53 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
2933.61 
2933.69 
 
2933.71  
 
 2933.79 
2933.90 unfused triazine 
ring (whether or 
not hydrogenated) in the structure: 
- - Melamine 
- - Other 
- Lactams: 
- - 6-Hexanelactam 
(epsilon-
caprolactam) - - Other lactams 
- Other  
 
  
2933.61 
2933.69 
 
2933.71  
2933.72 
 2933.79 
 
2933.91  
 
  
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
 2933.99 triazine ring (whether 
or not hydrogenated) in 
the structure:  
- - Melamine 
- - Other 
- Lactams: 
- - 6 Hexanelactam (epsilon caprolactam) 
- - Clobazam (INN) 
and methyprylon (INN) - - Other lactams 
- Other: 
- - Alprazolam (INN), camazepam 
(INN), 
chlordiazepoxide (INN), clonazepam 
(INN), clorazepate, 
delorazepam (INN), diazepam (INN), 
estazolam (INN), ethyl 
loflazepate (INN), fludiazepam (INN), 
flunitrazepam (INN), 
flurazepam (INN), 
halazepam (INN), 
lorazepam (INN), lormetazepam (INN), 
mazindol (INN), 
medazepam (INN), midazolam (INN), 
nimetazepam (INN), 
nitrazepam (INN), nordazepam (INN), 
oxazepam (INN), 
pinazepam (INN), prazepam (INN), 
pyrovalerone (INN), 
temazepam (INN), tetrazepam (INN) and 
triazolam (INN); salts 
thereof - - Other  
Creation of a new subheading 
2933.72, facilitating the monitoring and control of 
narcotic drugs and 
psychotropic substances. 
 
  
 
  
 
  
 
 Subheading 2933.90 has been 
subdivided to create a new 
subheading 2933.91, facilitating the monitoring and 
control of narcotic drugs and 
psychotropic substances. 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.33 CTSH  2933.33 
2933.39 2933.41 
2933.49 
2933.52  
2933.53 
 CTSH, except from subheading 2933.39 
CTSH, except from subheading 2933.33 CTSH, except from subheading 2933.49 
CTSH, except from subheading 2933.41 
CTSH, except from subheadings 2933.53, 2933.54 
CTSH, except from subheadings 2933.52, 
2933.54 JOB/RO/2 
Page 54  
 
  HS 1996 Rule  HS 2002 Rule 
2933.54 
 
2933.55 2933.59 
2933.72 
2933.79 
2933.91 
  
2933.99 CTSH, except from subheadings 2933.52, 
2933.53 
CTSH, except from subheading 2933.59  CTSH, except from subheading 2933.55 
CTSH, except from subheading 2933.79 
CTSH, except from subheading 2933.72 
CTSH, except from subheading 2933.99, 
split subheadings ex2937.11(a), ex2937.19(a), ex2937.90(a) 
CTSH, except from subheading  2933.91,  
splits subheadings ex2937.11(a), ex2937.19(a), ex2937.90(a) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) 
only. CTSH 
 
Comment:  It seems that new subheadings ar e now clearly identified as different products; 
therefore it seems reasonable that a simple rule  can be applied to all different products. 
 
55. Heading 29.34 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.34 
 
 
 
2934.90 Nucleic acids and 
their salts; other 
hetero-atom(s) 
only. 
- Other 29.34 
 
 
 
 2934.91 
 
  
 
  
 
  
 
  
 
 2934.99 Nucleic acids and their 
salts; other hetero-
atom(s) only. 
 
- Other: - - Aminorex (INN), 
brotizolam (INN), 
clotiazepam (INN), cloxazolam (INN), 
dextromoramide 
(INN), haloxazolam (INN), ketazolam 
(INN), mesocarb 
(INN), oxazolam (INN), pemoline 
(INN), 
phendimetrazine (INN), phenmetrazine 
(INN) and sufentanil 
(INN); salts thereof - - Other Subheading 2934.90 has 
been subdivided to create a 
new subheading 2934.91, 
facilitating the monitoring 
and control of narcotic drugs and psychotropic 
substances. 
 
(b) Technical rectification 
HS 1996 Rule  HS 2002 Rule 
29.34 CTSH  2934.91 
  CTSH, except from 
subheading 2934.99, split subheadings ex2937.11(b),  JOB/RO/2 
 Page 55 
 
 
  HS 1996 Rule  HS 2002 Rule 
 
 
 2934.99 ex2937.19(b), ex2937.50(c) 
and ex2937.90(b)  
 CTSH, except from 
subheading 2934.91, split 
subheadings ex2937.11(b), 
ex2937.19(b), ex2937.50(c) 
and ex2937.90(b)  
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
29.34 Nucleic acids and their salts; other 
hetero-atom(s) only. CTSH 
 
Comment:  It seems that new subheadings ar e now clearly identified as different products; 
therefore it seems reasonable that a simple rule  can be applied to all different products. 
 
56. Heading 29.37 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.37 Hormones, 
natural or 
reproduced by 
synthesis; derivatives 
thereof, used 
primarily as 
hormones; other 
steroids used primarily as 
hormones. 29.37 Hormones, natural or 
reproduced by 
synthesis; derivatives 
thereof, used primarily as hormones; other 
steroids used primarily 
as hormones. The scope of heading 
No. 29.37 has been 
expanded to cover 
hormones, prostaglandins, thromboxanes and 
leukotrienes, natural or 
reproduced by synthesis; 
derivatives and structural 
analogues thereof, including chain modified 
polypeptides, used 
primarily as hormones.  The term hormones and 
the expression "used 
primarily as hormones" have been defined in new 
Note 8 to Chapter 29 
 
(b) Technical rectification2 
HS 1996 Description Rule 
29.37 Hormones, natural or reproduced by synthesis; derivatives 
thereof, used primarily as hormones; other steroids used primarily as hormones. CTSH 
 
 
 
                                                      
2 World Customs Organization.  Non-paper, Guide to the Technical Rectification Exercise:  How to 
deal with the technical rectifications rela ting to changes in the Harmonized System.  JOB/RO/2 
Page 56  
 
  HS 2002 Description Rule 
29.37    Hormones, prostaglandins, thromboxanes and 
leukotrienes, natural or reproduced by synthesis; 
derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. As specified for 
subheading level 
 - Polypeptide hormones, protein hormones and 
glycoprotein hormones, their derivatives and structural 
analogues: As is specified for split 
subheading level 
2937.11 - - Somatotropin, its derivatives and structural analogues As specified for split 
subheading level 
ex2937.11 (a) - - Heterocyclic compounds with nitrogen hetero-atom(s) 
only CTSHS, except from 
subheading 2933.91 or 2933.99 or split 
subheading ex2937.19(a) 
or ex2937.90(a) 
ex2937.11(b) - - Nucleic acids and their salts; other heterocyclic 
compounds CTSHS, except from 
subheading 2934.91 or 
2934.99 or split 
subheading ex2937.19(b), ex2937.50(c) or 
ex2937.90(b) 
ex2937.11(c) - - Other CTSHS, except from split 
subheading ex2937.19(c) 
2937.12 - - Insulin and its salts CTSH 
2937.19 - - Other As specified for 
subheading level  
ex2937.19(a) - - Heterocyclic compounds with nitrogen hetero-atom(s) 
only CTSHS except from 
subheading 2933.91 or 
2933.99 or split 
subheading ex2937.11(a) 
or ex2937.90(a) 
ex2937.19(b) - - Nucleic acids and their salts; other heterocyclic 
compounds CTSHS except from 
subheading 2934.91 or 
2934.99 or split 
subheading ex2937.11(b), ex2937.50(c) or 
ex2937.90(b) 
ex2937.19(c) - - Pituitary (anterior) or similar hormones, and their 
derivatives CTSHS except from split 
subheading ex2937.11(c) 
ex2937.19(d) - - Other CTSHS except from 
subheading 2937.31 or 
2937.40 or split subheading ex2937.29(c), 
ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
 - Steroidal hormones, their derivatives and structural 
analogues:  
2937.21 - - Cortisone, hydrocortisone, prednisone 
(dehydrocortisone) and prednisolone 
(dehydrohydrocortisone) CTSH 
2937.22 - - Halogenated derivatives of corticosteroidal hormones CTSH 
2937.23 - - Oestrogens and progestogens CTSH 
2937.29 - - Other As specified for split 
subheading level   JOB/RO/2 
 Page 57 
 
 
  HS 2002 Description Rule 
ex2937.29(a) 
 
 - -  Ketones and quinones, whether or not with other 
oxygen function, and their halogenated, sulphonated, 
nitrated or nitrosated derivatives CTSHS except from 
subheading 2914.50 
ex2937.29(b)  
 - -  Adrenal cortical hormones and their derivatives other 
than cortisone, hydrocortisone, prednisone 
(dehydrocortisone) and prednisolone 
(dehydrohydrocortisone) or halogenated derivatives of 
adrenal cortical hormones CTSHS 
ex2937.29(c) - -   Other CTSHS except from 
subheading 2937.31 or 2937.40 or split 
subheading ex2937.19(d), 
ex2937.39(b), ex2937.50(d) or 
ex2937.90(c) 
 - Catecholamine hormones, thei r derivatives and structural 
analogues:  
2937.31 - - Epinephrine CTSH, except from 
subheading 2937.40 or 
split subheading 
ex2937.19(d), 
ex2937.29(c), ex2937.39(b), 
ex2937.50(d) or 
ex2937.90(c) 
 -Other  
ex2937.39(a) - - Oxygen-function amino-compounds CTSHS, except from 
subheading 2922.50 
ex2937.39(b) - -   Other CTSHS, except from 
subheading 2937.31 or 2937.40 or split 
subheading ex2937.19(d), 
ex2937.29(c), ex2937.50(d) or 
ex2937.90(c) 
2937.40 - Amino-acid derivatives CTSH, except from 
subheading 2937.31 or split subheading 
ex2937.19(d), 
ex2937.29(c), 
ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
2937.50 - Prostaglandins, thromb oxanes and leukotrienes, their 
derivatives and structural analogues As specified for split 
subheading level 
ex2937.50(a) 
  
 
  - - Carboxylic acids with alcohol function but without 
other oxygen function, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives, other than 
lactic acid, its salts and esters, tartaric acid,salts and esters 
of tartaric acid, citric acid, salts and esters of citric acid, 
gluconic acid, its salts and esters or phenylglycolic acid 
(mandelic acid), its salts and esters CTSHS, except from split 
subheading ex2918.19(b) JOB/RO/2 
Page 58  
 
  HS 2002 Description Rule 
ex2937.50(b) 
 
  
 
 
 
  
 
 - - Carboxylic acids with additional oxygen function and 
their anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives 
other than carboxylic acids with alcohol function but 
without other oxygen function, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives, Carboxylic 
acids with phenol function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids 
and their derivatives or Carboxylic acids with aldehyde or 
ketone function but without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids and their 
derivatives CTSHS, except from 
subheading 2918.90 
ex2937.50(c) - - Nucleic acids and their salts; other heterocyclic 
compounds CTSHS, except from 
subheading 2934.91 or 
2934.99 or split subheading ex2937.11(b), 
ex2937.19(b) or 
ex2937.90(b) 
ex2937.50(d) - - Other CTSHS, except from subheading 2937.31 or 
2937.40 or split 
subheading ex2937.19(d), ex2937.29(c), 
ex2937.39(b) or 
ex2937.90(c) 
2937.90 - Other As specified for split 
subheadings 
ex2937.90(a) - - Heterocyclic compounds with nitrogen hetero-atom(s) 
only CTSHS, except from 
subheading 2933.91 or 2933.99 or split 
subheading ex2937.11(a) 
or ex2937.19(a) 
ex2937.90(b) - - Nucleic acids and their salts; other heterocyclic 
compounds CTSHS, except from 
subheading 2934.91 or 
2934.99 or split 
subheading ex2937.11(b), ex2937.19(b) or 
ex2937.50(c) 
ex2937.90(c) - - Other CTSHS, except from 
subheading 2937.31 or 2937.40 or split 
subheading ex2937.19(d), 
ex2937.29(c), ex2937.39(b) or 
ex2937.50(d) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
29.37 Hormones, natural or reproduced by synthesis; derivatives 
thereof, used primarily as hormones; other steroids used 
primarily as hormones. CTSH 
  JOB/RO/2 
 Page 59 
 
 
  57. Heading 29.39 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
29.39 
  
 
 
 
 2939.10 
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
  
2939.41 
 2939.42 
 
  
2939.49 
2939.50  
 
 
 
  
 
  
2939.70 Vegetable alkaloids, 
natural or reproduced by synthesis, and 
their salts, ethers, 
esters and other 
derivatives. 
 - Alkaloids of opium 
and their derivatives; 
salts thereof:  
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
- Ephedrines and its salts: 
- - Ephedrine and its 
salts - - Pseudoephedrine 
(INN) and its salts 
  
- - Other 
- Theophylline and aminophylline 
(theophylline  
ethylenediamine) and 
their derivatives; 
salts thereof  
 
  
- Nicotine and its 29.39 
  
 
 
 
  
 
  
2939.11 
  
 
  
 
  
 
  
 
 
 
  
 
  
2939.19 
  
2939.41 
 2939.42 
 
2939.43 
 
2939.49 
  
 
 
 
  
2939.51 
 2939.59 
- Vegetable alkaloids, 
natural or reproduced by 
synthesis, and their 
salts, ethers, esters 
and other 
derivatives. - Alkaloids of 
opium and their 
derivatives; salts thereof: 
- - Concentrates of 
poppy straw; buprenorphine 
(INN), codeine, 
dihydrocodeine (INN), 
ethylmorphine, 
etorphine (INN), heroin, 
hydrocodone (INN), 
hydromorphone (INN), morphine, 
nicomorphine 
(INN), oxycodone 
(INN), 
oxymorphone (INN), pholcodine 
(INN), thebacon 
(INN) and thebaine; salts thereof 
- - Other 
- Ephedrines and their  salts: 
- - Ephedrine and its 
salts - - Pseudoephedrine 
(INN) and its salts 
- - Cathine (INN) and its salts 
- - Other 
- Theophylline and aminophylline 
(theophylline-
ethylenedia-mine) 
and their 
derivatives; salts thereof: 
- - Fenetylline 
(INN) and its salts - - Other 
(deleted) Creation of a new 
subheading 2939.11, facilitating the monitoring 
and control of narcotic drugs 
and psychotropic substances.  
At the same time, the scope 
of subheading 2939.11 has been expanded to cover 
concentrates of poppy straw 
containing not less than 50% by weight of alkaloids. 
(See split heading 
ex13.02(c))  
 
  
 
  
 
  
 
 
 
  
 
  
 
  
Creation of a new 
subheading 2939.43, facilitating the monitoring 
and control of narcotic drugs 
and psychotropic substances.  
 
  
Subheading 2939.50 has 
been subdivided to create a 
new subheading 2939.51, 
facilitating the monitoring and control of narcotic drugs 
and psychotropic substances. 
  
Deletion of the subheading JOB/RO/2 
Page 60  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
2939.90 salts 
- Other  
 
2939.91  
 
 
 
  
 
 2939.99  
- Other: 
- - Cocaine, ecgonine, 
levometamfetamine, 
metamfetamine 
(INN), 
metamfetamine racemate; salts, 
esters and other 
derivatives thereof - - Other 2939.70 entails the transfer 
of that product to subheading 
2939.99.  
[Creation of a new 
subheading 2939.91, 
facilitating the monitoring 
and control of narcotic drugs and psychotropic 
substances]
3 
 
(b) Technical rectification 
HS 1996 Description Rule 
ex13.02(c) Other CC 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, 
and their salts, ethers, esters and other derivatives. CTSH 
 
 
 
HS 2002 Description Rule 
29.39 Vegetable alkaloids, natural or reproduced by 
synthesis, and their salts, ethers, esters and other 
derivatives. As specified for subheadings 
 - Alkaloids of opium and their derivatives; salts 
thereof:  
2939.11 - - Concentrates of poppy straw; buprenorphine 
(INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorph ine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), 
oxymorphone (INN), pholcodine (INN), thebacon 
(INN) and thebaine; salts thereof As specified for split subheading  
ex.2939.11(a) - - - Concentrates of poppy straw containing not 
less than 50% by weight of alkaloids. CC, except from Chapter 13, or 
change from [or to] split 
subheading ex2939.11(b) 
 
ex.2939.11(b) 
 
  
 
 
ex29.39.11(c) - - - Buprenorphine (INN), codeine, dihydrocodeine 
(INN), ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), 
oxymorphone (INN), pholcodine (INN), thebacon 
(INN) and thebaine; salts thereof 
--- Other CTSHS, except from  
subheading 2939.19 
  
 
 
CTSHS 
2939.19 - - Other CTSH, except from split 
subheadings ex2939.11(b) and (c) 
 - Alkaloids of cinchona and their derivatives; salts 
thereof:  
2939.21 - - Quinine and its salts CTSH 
2939.29 - - Other CTSH 
                                                      
3 This comment is not included in the HS Correlation Tables.  JOB/RO/2 
 Page 61 
 
 
  HS 2002 Description Rule 
2939.30 - Caffeine and its salts CTSH 
 - Ephedrines and their salts:  
2939.41 - - Ephedrine and its salts CTSH 
2939.42 - - Pseudoephedrine (INN) and its salts CTSH 
2939.43 - - Cathine (INN) and its sa lts CTSH, except from subheading  
2939.49 
2939.49 - - Other CTSH, except from subheading 
2939.43 
 - Theophylline and aminophylline (theophylline-
ethylenedia-mine) and their de rivatives; salts thereof:  
2939.51 - - Fenetylline (INN) and its salts CTSH, except from subheading 
2939.59 
2939.59 - - Other CTSH, except from  subheading 
2939.51 
 - Alkaloids of rye ergot and their derivatives; salts 
thereof:  
2939.61 - - Ergometrine (INN) and its salts CTSH 
2939.62 - - Ergotamine (INN) and its salts CTSH 
2939.63 - - Lysergic acid and its salts CTSH 
2939.69 - - Other CTSH 
 - Other:  
2939.91 - - Cocaine, ecgonine, levometamfetamine, 
metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives 
thereof CTSH, except from split 
subheading ex2939.99(b) 
2939.99  
ex2939.99(a) 
ex2939.99(b) - - Other 
 
- - - Nicotine and its salts 
- - - Other As specified for split 
subheadings 
CTSHS 
CTSHS, except from subheading 2939.91 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
  
 The same as the technical rectification  
Recommendation 2 
 
HS 2002 Description Rule 
29.39 
 
 ex29.39 (a) 
 
ex29.39(b) Vegetable alkaloids, natural or reproduced by 
synthesis, and their salts, ethers, esters and other 
derivatives. - Concentrates of poppy straw containing not less 
than 50% by weight of alkaloids. 
- Other As specified for split heading 
 
 CC;
 except from Chapter 13 
 
CTHS 
 JOB/RO/2 
Page 62  
 
  58. Heading 30.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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. 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. Waste pharmaceuticals 
have been defined in new Note 4 (k) to Chapter 30.  
At the same time, 
subheading 3006.80 for 
waste pharmaceuticals has 
been created.  Furthermore, the scope of subheading 
3004.32 has been expanded 
to be consistent with the amendments to heading 
29.37(see remarks for 
heading 29.37). 
 
(b) Technical rectification 
HS 1996 Description Rule 
30.01 
 
 
 
 
  
3001.10 
 3001.20 
 
3001.90 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. 
- Glands and other organs, dried, whether or not 
powdered - Extracts of glands or other organs or of their 
secretions 
- Other As specified for subheadings 
 
 
 
 
  
CTH 
 CTSH 
 
CTSH 
 
 
 
HS 2002 Description Rule 
30.01 
 
 
 
 
  
3001.10 
 3001.20 
 
3001.90 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. 
- Glands and other organs, dried, whether or not 
powdered - Extracts of glands or other organs or of their 
secretions 
- Other As specified for subheadings 
 
 
 
 
  
CTH, except from split 
subheading 3006.80(a) CTSH, except from split 
subheading 3006.80(b) 
CTSH, except from split subheading 3006.80(c) 
  JOB/RO/2 
 Page 63 
 
 
  (c) Recommendation by the Secretariat 
HS 2002 Description Rule 
30.01 
 
 
  
 
 3001.10 
 
3001.20  
3001.90 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. - Glands and other organs, dried, whether or not 
powdered 
- Extracts of glands or other organs or of their secretions 
- Other As specified for subheadings 
 
 
  
 
 CTH 
 
CTSH  
CTSH 
 
Comment: It is unlikely that change to head ing 30.01 from waste pharmaceutical takes place. 
Therefore, the exception may not be needed in  the transposed rule for heading 30.01.  
 59. Heading 30.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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. 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. Waste pharmaceuticals 
have been defined in new Note 4 (k) to Chapter 30.  
At the same time, 
subheading 3006.80 for waste pharmaceuticals has 
been created.  Furthermore, 
the scope of subheading 3004.32 has been expanded 
to be consistent with the 
amendments to heading 29.37(see remarks for 
heading 29.37). 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 JOB/RO/2 
Page 64  
 
  HS 2002 Description Rule 
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. As specified for subheading 
3002.10 - Antisera and other blood fractions and modified 
immunological products, whether or not obtained by 
means of biotechnological processes CTSH, except from split 
subheading ex3006.80(d) 
3002.20 - Vaccines for human medicine CTSH, except from sp lit 
subheading ex3006.80(e) 
3002.30 - Vaccines for veterinary medicine CTSH, except from sp lit 
subheading ex3006.80(f) 
3002.90 - Other CTSH, except from split 
subheading ex3006.80(g) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 
 
Comment: It is unlikely that change to head ing 30.02 from waste pharmaceutical takes place. 
Therefore, the exception may not be needed in  the transposed rule for heading 30.02.  
 60. Heading 30.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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. 30.03 Medicaments 
(excluding goods of heading 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. Waste pharmaceuticals 
have been defined in new Note 4 (k) to Chapter 30.  
At the same time, 
subheading 3006.80 for waste pharmaceuticals has 
been created.  Furthermore, 
the scope of subheading 3004.32 has been expanded 
to be consistent with the 
amendments to heading 29.37(see remarks for 
heading 29.37). 
  JOB/RO/2 
 Page 65 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
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 form s or packings for retail 
sale. CTH 
 
 
 
HS 2002 Description Rule 
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 form s or packings for retail 
sale. CTH, except from split 
subheading ex3006.80(h) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 form s or packings for retail 
sale. CTH 
 
Comment: It is unlikely that change to head ing 30.03 from waste pharmaceutical takes place. 
Therefore, the exception may not be needed in  the transposed rule for heading 30.03.  
 
61. Heading 30.04 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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. 
 
 -Containing 30.04 
  
 
  
 
  
 
  
 
  
 
  Medicaments 
(excluding goods of heading 30.02, 
30.05 or 30.06) 
consisting of mixed or unmixed 
products for 
therapeutic or prophylactic uses, 
put up in measured 
doses (including those in the form of 
transdermal 
administration systems) or in 
forms or packings 
for retail sale. - Containing Waste pharmaceuticals 
have been defined in new Note 4 (k) to Chapter 30.  
At the same time, 
subheading 3006.80 for waste pharmaceuticals has 
been created.  
Furthermore, the scope of subheading 3004.32 has 
been expanded to be 
consistent with the amendments to heading 
29.37(see remarks for 
heading 29.37).  
 JOB/RO/2 
Page 66  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
3004.31 
 
3004.32  
 
  
3004.39 hormones or other 
products of 
heading No 29.37 but not containing 
antibiotics: 
--Containing 
insulin 
--Containing adrenal cortical 
hormones 
  
--Other  
 
  
 
3004.31 
 
3004.32  
 
  
3004.39 hormones or other 
products of heading 
29.37 but not containing 
antibiotics: 
-- Containing 
insulin 
-- Containing corticosteroid 
hormones, their 
derivatives and structural analogues 
-- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
 
HS 2002 Description Rule 
30.04 Medicaments (excluding goods of heading 30.02, 30.05 
or 30.06) consisting of mixed or unmixed products for 
therapeutic or prophylactic uses, put up in measured 
doses (including those in the form of transdermal administration systems) or in forms or packings for 
retail sale. CTH, except from split 
subheading ex.3006.80(i) or 
except by mere pressing of 
tablets or by mere encapsulation. 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
30.04 Medicaments (excluding goods of heading 30.02, 30.05 
or 30.06) consisting of mixed or unmixed products for 
therapeutic or prophylactic uses, put up in measured 
doses (including those in the form of transdermal administration systems) or in forms or packings for 
retail sale. CTH, or except by mere 
pressing of tablets or by 
mere encapsulation. 
 
Comment: It is unlikely that change to head ing 30.04 from waste pharmaceutical takes place. 
Therefore, the exception may not be needed in  the transposed rule for heading 30.04.  
 
62. Heading 30.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
30.05 Wadding, gauze, 
bandages and similar 
articles (for example, dressings, adhesive 
plasters, poultices), 30.05 Wadding, gauze, 
bandages and 
similar articles (for example, dressings, 
adhesive plasters, Waste pharmaceuticals 
have been defined in new 
Note 4 (k) to Chapter 30.  At the same time, 
subheading 3006.80 for  JOB/RO/2 
 Page 67 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
impregnated or coated 
with pharmaceutical 
substances or put up in forms or packings for 
retail sale for medical, 
surgical, dental or 
veterinary purposes. poultices), 
impregnated or 
coated with pharmaceutical 
substances or put 
up in forms or 
packings for retail 
sale for medical, surgical, dental or 
veterinary purposes. waste pharmaceuticals has 
been created.   
 Certain kinds of waste 
have been defined in new 
Notes 4, 5 and 6 of 
Chapter 38. 
 
(b) Technical rectification 
HS 1996 Description Rule 
3005 
  
 
  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 
 
 
 
HS 2002 Description Rule 
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  ph armaceutical substances CTH, except from split 
subheadings ex3006.80(j), 
ex3006.80(k) or 
subheading  ex3825.30. 
ex3005(b) -  Not impregnated or  coated with pharmaceutical 
substances CTH, except from 
subheading ex3006.80(k), 
ex3825.30 or the headings 
of Section XI 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 w ith  pharmaceutical substances CTH 
ex3005(b) -   Other CTH, except from the 
headings of Section XI 
 JOB/RO/2 
Page 68  
 
  Comment: It is unlikely that change to heading 30.05 from waste pharmaceutical and clinical waste 
takes place. Therefore, the exception may not be need ed in the transposed rule for heading 30.05. If 
ever a recycle process is undergone, Chapter primar y rule such as  purification rule would confer 
origin.  63. Heading 30.06 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
30.06 
  
 
3006.60  Pharmaceutical goods 
specified in Note 4 to this Chapter. 
 
- Chemical contraceptive 
preparations based on 
hormones or on 
spermicides 
 30.06 
  
 
3006.60  
 
 
 
  
3006.70 
  
 
  
 
  
 
  
 
 3006.80 Pharmaceutical 
goods specified in Note 4 to this 
Chapter. 
- Chemical contraceptive 
preparations based 
on hormones, on 
other products of 
heading 29.37 or on spermicides 
- Gel preparations 
designed to be used in human or 
veterinary medicine 
as a lubricant for parts of the body 
for surgical 
operations or physical 
examinations or as 
a coupling agent between the body 
and medical 
instruments - Waste 
pharmaceuticals Waste pharmaceuticals 
have been defined in new Note 4 (k) to Chapter 30.  
At the same time, 
subheading 3006.80 for waste pharmaceuticals has 
been created.   
 
 
The scope of subheading 3006.60 has been expanded 
to be consistent with the 
amendments to heading 29.37 (see remarks for  
heading 29.37). 
Consequently, Note 4 (h) to Chapter 30 has been 
amended. 
 Creation of a new 
subheading 3006.70 for 
certain gel preparations. (See subheading 
ex3824.90) 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 surg ical 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 and other dental fillings; bone 
reconstruction cements CTH  
3006.50 -  First-aid boxes and kits CTH,  except when resulting 
only from putting up in sets 
3006.60 -  Chemical contraceptive preparations based on hormones or 
spermicides CTH   JOB/RO/2 
 Page 69 
 
 
  HS 1996 Description Rule 
3824.90 - 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 include d; residual products of the 
chemical or allied industries , not elsewhere specified or 
included CTSH 
 
 
 
HS 2002 Description Rule 
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 surg ical wound closure; sterile 
laminaria and sterile laminaria tents; sterile absorbable 
surgical or dental haemostatics 
 CTH or change from 
3006.70 
3006.20 -  Blood-grouping reagents CTH or change from 
3006.70 
3006.30 - Opacifying preparations for X-ray examinations; 
diagnostic reagents designed to be administered to the 
patient CTH or change from 
3006.70 
 
3006.40 -  Dental cements and other dental fillings; bone 
reconstruction cements CTH or change from 
3006.70,  
 
3006.50 -  First-aid boxes and kits CTH or change from 
3006.70,  except when 
resulting only from putting 
up in sets  
3006.60  
 
ex3006.60(a)  
 
ex3006.60(b) -  Chemical contraceptive preparations based on hormones, 
or, on other products of heading 29.37 or on spermicides 
 
--- Chemical contraceptive prep arations based on hormones, 
on other products of heading 29.37 
 
--- Other As specified for split 
subheading 
CTHS, or change from 
3006.70, except from split subheading ex3006.80(m) 
CTH 
3006.70 - Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the body for 
surgical operations or physical examinations or as a 
coupling agent between the body and medical instruments CTSH, except from 
subheading 3824.90,  
3825.10, 3825.20, 3825.49, 
3825.50, 3825.61, 
3825.69.3825.90, split 
subheadings ex2842.10(a), ex3006.80(l), ex3825.30(a), 
ex3825.41(b) (other than 
perhalogenated waste organic solvents) 
3006.80 - Waste pharmaceuticals: As specified for split 
subheading 
 
  
 
  
ex3006.80(a) 
 -- 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 pr ophylactic uses, not elsewhere 
specified or included. 
--- Glands and other organs, dried, whether or not powdered 
  
  
 
  
CTSHS, except from 
heading 30.01, split JOB/RO/2 
Page 70  
 
  HS 2002 Description Rule 
 
 
ex3006.80(b)  
ex3006.80(c) 
 
 
  
 
  
ex3006.80(d) 
  
ex3006.80(e) 
 ex3006.80(f) 
 
ex3006.80(g)  
ex3006.80(h) 
  
 
 
ex3006.80(i) 
  
 
  
 
  
 
  
ex3006.80(j) 
  
 
  
 
 
ex3006.80(k) 
  
 
  
 
  
ex3006.80(l) 
  
 
--- Extracts of glands or other organs or of their secretions  
--- Other 
 
-- 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. 
--- Antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of biotechnological processes 
--- Vaccines for human medicine 
 --- Vaccines for vete rinary medicine 
 
--- Other  
-- 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. 
-- Medicaments (excluding goods of heading 30.02, 30.05 
or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses 
(including those in the form of transdermal administration 
systems) or in forms or packings for retail sale.  
-- 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.  
--- Impregnated or coated with   pharmaceutical substances 
  
 
  
 
 
--- Not impregnated or co ated with pharmaceutical 
substances  
 
  
 
 -- Pharmaceutical goods specified in Note 4 to this Chapter 
--- Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the body for subheadings ex3006.80(b), 
ex3006.80(c) 
CTSHS, except from subheading 3001.20  
CTSHS, except from 
subheading 3001.90  
 
  
 
  
CTSHS, except from 
subheading 3002.10  
CTSHS, except from 
subheading 3002.20 
CTSHS, except from 
subheading 3002.30 
CTSHS, except from subheading 3002.90 
CTSHS, except from 
heading 30.03  
 
 
CTSHS, except from 
heading 30.04  
 
  
 
  
 
  
CTSHS, except from split 
heading ex30.05(a) , ex30.05(b), split subheading 
ex3006.80(k) or split 
subheading ex3825.30(b), ex3825.30(c) 
 
 
CTSHS, except from split 
heading ex30.05(a), ex30.05(b) split subheading 
ex3006.80(j) , split 
subheadings ex3825.30(b), ex3825.30(c)  or from the 
headings of Section XI 
  
CTSHS, except from 
subheading  3006.70,  JOB/RO/2 
 Page 71 
 
 
  HS 2002 Description Rule 
 
 
  
 
 
 
  
ex3006.80(m) surgical operations or physical examinations or as a 
coupling agent between the body and medical instruments 
  
 
 
 
  
--- Other 3824.90 3825.10, 3825.20, 
3825.49, 3825.50, 3825.61, 
3825.69, 3825.90, split subheading  ex2842.10(a), 
ex283825.30(a), 
ex3825.41(b) (other than 
perhalogenated waste 
organic solvents)  
CTSHS, except from 
subheadings 3006.10 to 3006.60 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
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 surg ical 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 and other dental fillings; bone 
reconstruction cements CTH  
 
3006.50 -  First-aid boxes and kits CTH, except when resulting 
only from putting up in sets  
 
3006.60 -  Chemical contraceptive preparations based on hormones, 
on other products of heading 29.37 or on spermicides CTH  
3006.70 - Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a 
coupling agent between the body and medical instruments CTSH, except from 
subheading 3824.90  
 
3006.80 - Waste pharmaceuticals: As specified for split 
subheading 
  
 
  
 
ex3006.80(a)  
ex3006.80(b) 
 
ex3006.80(c) 
  -- 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 pr ophylactic uses, not elsewhere 
specified or included. 
--- Glands and other organs, dried, whether or not powdered  
--- Extracts of glands or other organs or of their secretions 
 
--- Other 
   
 
 
  
 
CTSHS, except from heading 30.01 
CTSHS, except from 
subheading 3001.20  
CTSHS, except from 
subheading 3001.90   JOB/RO/2 
Page 72  
 
  HS 2002 Description Rule 
 
 
  
 
 
ex3006.80(d) 
  
ex3006.80(e) 
 ex3006.80(f) 
 
ex3006.80(g)  
ex3006.80(h) 
  
 
 ex3006.80(i) 
 
  
 
 
 
  
 
ex3006.80(j)  
 
 ex3006.80(k) 
 
  
 
ex3006.80(l)  
 
 ex3006.80(m) -- 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. 
--- Antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of biotechnological processes 
--- Vaccines for human medicine 
 --- Vaccines for vete rinary medicine 
 
--- Other  
-- 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. -- Medicaments (excluding goods of heading 30.02, 30.05 or 
30.06) consisting of mixed or unmixed products for 
therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration 
systems) or in forms or packings for retail sale. 
-- 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. 
--- Impregnated or coated with   pharmaceutical substances 
 
 
 --- Not impregnated or co ated with pharmaceutical 
substances 
  
-- Pharmaceutical goods specified in Note 4 to this Chapter 
--- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for 
surgical operations or physical examinations or as a 
coupling agent between the body and medical instruments --- Other  
 
  
 
CTSHS, except from 
subheading 3002.10 
 CTSHS, except from 
subheading 3002.20 
CTSHS, except from subheading 3002.30 
CTSHS, except from 
subheading 3002.90 CTSHS, except from 
heading 30.03 
  
                                                
CTSHS, except from heading 30.04 
 
  
 
 
 
  
CTSHS, except from split 
heading ex30.05(a) , ex30.05(b 
 
CTSHS, except from split heading ex30.05(a), 
ex30.05(b) or from the 
headings of Section XI  
CTSHS, except from 
subheadings 3006.70 
 
 
CTSHS, except from subheadings 3006.10 to 
3006.60 
 
Comment:  An exception in the pro duct specific rule for those cha nges that are unlikely to happen 
may not be needed.  
  JOB/RO/2 
 Page 73 
 
 
  Recommendation 2 
 
HS 2002 Description Rule 
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 surg ical 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 and other dental fillings; bone 
reconstruction cements CTH  
 
3006.50 -  First-aid boxes and kits CTH,  except when resulting 
only from putting up in sets 
 
3006.60 -  Chemical contraceptive preparations based on hormones, 
on other products of heading 29.37 or on spermicides CTH  
3006.70 - Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the body for 
surgical operations or physical examinations or as a 
coupling agent between the body and medical instruments CTSH, except from 
subheading 3824.90 
 
 
3006.80 - Waste pharmaceuticals: As specified for split 
subheading 
 
 
  
 
 
ex3006.80(a) 
ex3006.80(b) ex3006.80(c) 
 
  
 
  
ex3006.80(d) 
  
ex3006.80(e) 
ex3006.80(f) ex3006.80(g) 
ex3006.80(h) 
  
 
 
ex3006.80(i) 
  
 
 -- 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 pr ophylactic uses, not elsewhere 
specified or included. 
--- Glands and other organs, dried, whether or not powdered 
--- Extracts of glands or other organs or of their secretions --- Other 
-- 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. 
--- Antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of biotechnological processes 
--- Vaccines for human medicine 
--- Vaccines for vete rinary medicine 
--- Other 
-- 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. 
-- Medicaments (excluding goods of heading 30.02, 30.05 or 
30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses 
(including those in the form of transdermal administration 
systems) or in forms or packings for retail sale.  
 
  
 
 
CTSHS 
CTSHS  CTSHS  
 
  
 
  
CTSHS 
  
CTSHS 
CTSHS CTSHS 
CTSHS 
  
 
 
CTSHS 
  
 
 JOB/RO/2 
Page 74  
 
  HS 2002 Description Rule 
 
 
  
 
ex3006.80(j) 
ex3006.80(k) 
  
ex3006.80(l) 
  
 
ex3006.80(m) -- 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. 
--- Impregnated or coated with   pharmaceutical substances 
--- Not impregnated or co ated with pharmaceutical 
substances -- Pharmaceutical goods specified in Note 4 to this Chapter 
--- Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a 
coupling agent between the body and medical instruments 
--- Other  
 
  
 
CTSHS 
CTSHS or from the headings 
of Section XI  
CTSHS 
  
 
CTSHS 
 
Comment:  The exceptions in the product specific rule  for those changes that are unlikely to happen 
may not be needed and therefore have been de leted from recommendation 2 as in recommendation 1. 
Residual exceptions that are possible to happen in  a commercial sense can be deleted if a Chapter 
Note is added specifying that for the purposes of  heading 30.06, a change of a product to its own 
waste pharmaceutical as defined in the Harmonized System Chapter Note 4(k) or a change of a product to its own clinical waste as defined in HS No te 6(a) to Chapter 38 is not origin conferring.  
  Another option to consider is to apply a singl e origin criterion for all waste pharmaceuticals. 
For instance, to apply the same rule that most of  the chapters of the Consolidated Text of Non-
Preferential Rules of Origin apply to waste and scrap:  The country of origin of this heading shall be 
the country in which waste of this heading is derived or collected from manufacturing or processing operations or from consumption . 
 64. Heading 34.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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. 
 
 34.01 
  
 
  
 
  
 
  
 
 
 
3401.30 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; organic 
surface-active products and 
preparations for washing the skin, in the form of liquid or 
cream and put up for retail sale, 
whether or not containing soap; paper, wadding, felt and 
nonwovens, impregnated, 
coated or covered with soap or 
detergent. 
- Organic surface-active products and preparations for 
washing the  skin,  in  the  form  
of  liquid or cream and put up for retail sale, whether or not 
containing soap Creation of a new 
subheading 3401.30 for organic surface-
active products and 
preparations for washing the skin in 
the form of liquid or 
cream and put up for retail sale, whether 
or not containing 
soap.  
(See heading 34.02) 
  JOB/RO/2 
 Page 75 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
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  
 
 
 
HS 2002 Description Rule 
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; organic surface-
active products and preparations  for washing the skin, in 
the form of liquid or cream and put up for retail sale, 
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) 
 
 - Organic surface-active produ cts and preparations for 
washing the  skin,  in  the  form  of  liquid or cream and 
put up for retail sale, whether or not containing soap CTHS, except from heading 
34.02 
 
ex3401(c) - Other CTHS, except from split 
heading  ex34.01(a) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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; organic surface-
active products and preparations  for washing the skin, in 
the form of liquid or cream and put up for retail sale, 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) 
  - Organic surface-active produ cts and preparations for 
washing the  skin,  in  the  form  of  liquid or cream and put up for retail sale, whether or not containing soap CTHS, except from heading 
34.02  
ex3401(c) - Other CTHS, except from split 
heading ex3401(a) 
 
Comment:  Organic surface-active products and prepara tions for washing the skin, in form of liquid, 
were classified (HS1996) in subheading 3402.20 - prep arations put up for retail sale. Rule applicable 
to this subheading is CTH rule.  In  HS1996 rule:  1) change to split heading ex34.01(a) and (b) from 
organic surface-active products and preparations for w ashing the skin, in form of liquid, was origin 
conferring and 2) change to organic surface-active products and preparation for washing the skin, in 
form of liquid, from other subheadings of heading 34.02 was not origin conferring.  JOB/RO/2 
Page 76  
 
   Therefore it seems necessary to create an add itional split in the transposed rule for organic 
surface-active products and preparations for washing th e skin, in form of liquid.  This new split needs 
to have CTHS rule to ensure that change to organic surface active products from ex3401(a) and (b) is 
origin conferring.  In addition, an exception needs to be included in order to make not origin conferring the change to organic surface-active produc ts from subheadings of heading 34.02.  In the 
case of rule for ex34.01(b) (split heading c in HS 2002 rule) CTHS, except from ex34.01(a) ensures 
that a change from organic surface-ac tive products be origin conferring. 
 
65. Heading 34.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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. 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 
34.01. Creation of a new 
subheading 3401.30 for 
organic surface-active products and 
preparations for 
washing the skin in the form of liquid or cream 
and put up for retail 
sale, whether or not containing soap. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 As specified for subheadings  JOB/RO/2 
 Page 77 
 
 
  HS 2002 Description Rule 
heading 34.01. 
 - 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, except from split 
heading ex34.01(b) 
3402.90 - Other CTH, except from split 
heading ex34.01(b) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 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, except from split 
heading ex34.01(b) 
3402.90 - Other CTH, except from split 
heading ex34.01(b) 
 
Comment: Exception is needed to ensure that ch ange to preparation put up for retail sale of 
subheading 3402.20 from organic surf ace-active products and preparations for washing the skin, in  
the  form  of  liquid or cream and put up for retail sale, whether or not containing soap, now classified 
in heading ex34.01 is not origin conferring. 
 
66. Heading 37.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
37.02 
 
 
  
 
 Photographic film in 
rolls, sensitised, 
unexposed, of any 
material other than paper, paperboard or 
textiles; instant print 
film in rolls, 37.02 
 
 
  
 
 Photographic film in rolls, 
sensitised, unexposed, of 
any material other than 
paper, paperboard or textiles; instant print film in 
rolls, sensitised, unexposed. 
 Deletion of 
subheading 3702.92 
and expansion of the 
scope of subheading 3702.91 entails the 
transfer of those 
products to JOB/RO/2 
Page 78  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
3702.91  
 
 
3702.92 
  
 
3702.93  
 
  
3702.94 
  
 
 3702.95 sensitised, unexposed. 
- Other: 
-- Of a width not exceeding 16 mm and 
of a length not 
exceeding 14m 
-- Of a width not 
exceeding 16 mm and of a length  exceeding 
14m 
-- Of a width exceeding 16 mm but 
not exceeding 35 mm 
and of a length not exceeding 30 m 
-- Of a width 
exceeding 16 mm but not exceeding 35 mm 
and of a length 
exceeding 30 m -- Of a width 
exceeding 35 mm  
 
3702.91  
 
 
- 
  
 
3702.93  
 
  
3702.94 
  
 
 3702.95  
- Other: 
-- Of a width not exceeding 16 mm  
 
 
(deleted) 
  
 
-- Of a width exceeding 16 mm but not exceeding 35 
mm and of a length not 
exceeding 30 m  
-- Of a width exceeding 16 
mm but not exceeding 35 mm and of a length 
exceeding 30 m 
 -- Of a width exceeding 35 
mm subheading 3702.91. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 
 
Comment: The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.  Therefore, no modification is needed; the rule can 
be transposed directly. 
  JOB/RO/2 
 Page 79 
 
 
  67. Heading 38.17 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
38.17 
  
 
 
 
 3817.10 
 
3817.20 Mixed 
alkylbenzenes and mixed 
alkylnaphthalenes, 
other than those 
of heading No. 
27.07 or 29.02. - Mixed 
alkylbenzenes 
-Mixed alkylnaphthalenes 38.17 
  
 
 
 
 3817.00 Mixed alkylbenzenes and 
mixed alkylnaphthalenes, other than those of heading 
27.07 or 29.02. 
 
 
 Mixed alkylbenzenes and 
mixed alkylnaphthalenes, 
other than those of heading 27.07 or 29.02. Simplification of 
heading 38.17 because of the low volume of 
trade. 
 
(b) Technical rectification 
HS 1996 Description Rule 
38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other 
than those of heading No. 27.07 or 29.02.  CTH 
 
 
 
HS 2002 Description Rule 
38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other 
than those of heading No. 27.07 or 29.02. CTH 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other 
than those of heading No. 27.07 or 29.02. CTH 
 
Comment: The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.  Therefore, no modification is needed; the rule can 
be transposed directly.  68. Heading 38.22 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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 38.22 Diagnostic or laboratory 
reagents on a backing, prepared diagnostic or 
laboratory reagents whether 
or not on a backing, other than those of heading 30.02 
or 30.06; certified reference 
materials. The scope of heading 
38.22 has been expanded to cover 
"certified reference 
materials".  These materials have been 
defined in new Note 2 
to Chapter 38.  With 
the exception of the 
products of Chapter 28 or 29, for the JOB/RO/2 
Page 80  
 
  HS 1996 Description HS 2002 Description Reason for change 
 heading No. 30.02 
or 30.06. 
  classification of these 
materials, heading 
38.22 shall take precedence over any 
other headings in the 
Nomenclature. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
38.22 Diagnostic or laboratory reagents on a backing, prepared 
diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; 
certified reference materials. CTH, or change from or to 
certified reference materials  
 
(c) Recommendation by the Secretariat 
Recommendation 14 
 
HS 2002 Description Rule 
38.22 Diagnostic or laboratory reagents on a backing, prepared 
diagnostic or laboratory reagents whether or not on a 
backing, other than those of heading 30.02 or 30.06; 
certified reference materials. As specified for split heading 
ex38.22(a) 
ex3822(b) - Certified reference materials 
- Other CTHS 
CTH 
 
69. Heading 38.24 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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 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. 
 
 
 Certain kinds of waste 
have been defined in new Notes 4, 5 and 6 
to Chapter 38.  At the 
same time, a new heading 38.25 and 
subheadings 3825.10 
to 3825.90 have been created. 
                                                      
4 World Customs Organization.  Non-paper, Guide to the Technical Rectification Exercise:  How to 
deal with the technical rectifications re lating to changes in the Harmonized System.  JOB/RO/2 
 Page 81 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
3824.90 products of the 
chemical or allied 
industries, not elsewhere specified or 
included. 
- Other  
 
  
 
3824.90  
 
  
 
- Other 
  38.25 
 
  
 
  
3825.10 
3825.20 3825.30 
 
3825.41 3825.49 
3825.50 
  
 
  
3825.61 
3825.69 
3825.90 Residual products of the 
chemical or allied industries, 
not elsewhere specified or included; municipal waste; 
sewage sludge; other wastes 
specified in Note 6 to this Chapter. 
- Municipal waste 
- Sewage sludge - Clinical waste 
- Waste organic solvents: 
-- Halogenated -- Other 
- Wastes of metal pickling 
liquors, hydraulic fluids, brake fluids and anti-freeze 
fluids 
-Other wastes from chemical or allied industries: 
-- Mainly containing organic 
constituents 
-- Other 
- Other  
 
(b) Technical rectification5 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
3824 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 elsewh ere specified or included. CTSH 
3824.71 --  Containing acyclic hydrocarbons perhalogenated only 
with fluorine and chlorine CTSH, except from split 
subheading ex3825.41(a) 
(perhalogenated waste 
organic solvents) 
                                                      
5 World Customs Organization.  Non-paper, Guide to the Technical Rectification Exercise:  How to 
deal with the technical rectifications re lating to changes in the Harmonized System. 
 JOB/RO/2 
Page 82  
 
  HS 2002 Description Rule 
3824.79 --  Other CTSH, except from split 
subheading ex3825.41(a) 
(perhalogenated waste organic solvents) 
3824.90 - Other CTSH, except from 
subheading 3006.70, 
3825.10, 3825.20, 3825.49, 
3825.50, 3825.61, 3825.69 or 
3825.90 or split subheading ex2842.10(a), ex3006.80(l), 
3825.30(a) or ex3825.41(b) 
(other than perhalogenated waste organic solvents) 
38.25 Residual products of the chemical or allied industries, not 
elsewhere specified or included; municipal waste; sewage 
sludge; other wastes specified in Note 6 to this Chapter. As specified for subheading 
level 
3825.10 - Municipal waste CTSH, except from 
subheading 3006.70, 
3824.90, 3825.20, 3825.49, 
3825.50, 3825.61, 3825.69 or 3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
3825.30(a) or ex3825.41(b) (other than perhalogenated 
waste organic solvents) 
3825.20 - Sewage sludge CTSH, except from 
subheading 3006.70, 
3824.90, 3825.10, 3825.49, 
3825.50, 3825.61, 3825.69 or 3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
3825.30(a) or ex3825.41(b) (other than perhalogenated 
waste organic solvents) 
3825.30 - Clinical waste As specified for split 
subheading level 
ex3825.30(a)  
 
 -- Residual products of the chemical or allied industries, 
not elsewhere specified or included  (content of subheading 
3824.90 (HS96)) CTSHS, except from 
subheading 3006.70, 
3824.90, 3825.10, 3825.20, 
3825.49, 3825.50, 3825.61, 3825.69 or 3825.90 or split 
subheading ex2842.10(a), 
ex3006.80(l) or ex3825.41(b) (other than perhalogenated 
waste organic solvents) 
ex3825.30(b) 
 
 
  Wadding, gauze, bandages and similar articles (for 
example, dressings, adhesive plasters, poultices), 
impregnated or coated with pharmaceutical substances or 
put up in forms (content of split heading ex30.05(a) (HS96)) CTSHS except from heading 
30.05 or split subheading 
ex3006.80 or ex3825.30(c) 
ex3825.30(c) 
  
 
 -- Wadding, gauze, bandages and similar articles (for 
example, dressings, adhesive plasters, poultices), put up in 
forms or packings for retail sale for medical, surgical, 
dental or veterinary purposes (content of split heading 
ex30.05(b) (HS96)) CTSHS except from the 
headings of Section XI or heading 30.05 or split 
subheading ex3006.80 or 
ex3825.30(b)  JOB/RO/2 
 Page 83 
 
 
  HS 2002 Description Rule 
ex3825.30(d) -- Surgical gloves  (content of subheading 4015.11 (HS96)) CTSHS except from heading 
40.15 
ex3825.30(e) 
 -- Syringes, with or without needles  (content of subheading 
9018.31 (HS96)) CTSHS , except from 9018.31 
ex3825.30(f) 
 -- Tubular metal needles and needles for sutures  (content 
of subheading 9018.32 (HS96)) CTSHS, except from 9018.32 
ex3825.30(g) -- Other needles, catheters, cannulae and the like  (content 
of subheading 9018.39 (HS96)) CTSHS, except from 9018.39 
 - Waste organic solvents:  
3825.41 --  Halogenated As specified for split 
subheading level  
ex3825.41(a) --  Perhalogenated waste organic solvents  CTSHS, except from 
subheading 3824.71 or 3824.79 
ex3825.41(b) --  Other CTSHS, except from 
subheading 3006.70, 3824.90, 3825.10, 3825.20,  
3825.49, 3825.50, 3825.61, 
3825.69 or 3825.90 or split 
subheading ex2842.10(a), 
ex3006.80(l) , ex3825.30(a) 
3825.49 --  Other CTSH, except from 
subheading 3006.70, 
3824.90, 3825.10, 3825.20, 
3825.50, 3825.61, 3825.69 or 3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
ex3825.30(a) or ex3825.41(b) (other than 
perhalogenated waste organic 
solvents) 
3825.50 - Wastes of metal pickling liquors, hydraulic fluids, brake 
fluids and anti-freeze fluids CTSH, except from 
subheading 3006.70, 
3824.90, 3825.10, 3825.20, 
3825.49, 3825.61, 3825.69 or 3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
ex3825.30(a) or 
ex3825.41(b) (other than 
perhalogenated waste organic solvents) 
 - Other wastes from chemical or allied industries:  
3825.61 --  Mainly containing organic constituents CTSH, except from 
subheading 3006.70, 
3824.90, 3825.10, 3825.20,  3825.49, 3825.50, 3825.69 or 
3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), ex3825.30(a) or 
ex3825.41(b) (other than 
perhalogenated waste organic solvents) 
3825.69 --  Other CTSH, except from 
subheading 3006.70, 
3824.90, 3825.10, 3825.20, 3825.49, 3825.50, 3825.61 or JOB/RO/2 
Page 84  
 
  HS 2002 Description Rule 
3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
ex3825.30(a) or ex3825.41(b) (other than 
perhalogenated waste organic 
solvents) 
3825.90 
 - Other 
 CTSH, except from 
subheading 3006.70, 
3824.90, 3825.10, 3825.20, 3825.49, 3825.50, 3825.61 or 
3825.69 or split subheading 
ex2842.10(a), ex3006.80(l), ex3825.30(a) or 
ex3825.41(b) (other than 
perhalogenated waste organic solvents) 
 
(c) Recommendation by the Secretariat6 
 
HS 2002 Description Rule 
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 elsewh ere specified or included. CTSH 
38.25 Residual products of the chemical or allied industries, not 
elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. Option A:  CTH 
Option B:  The country of origin of this heading shall be 
the country in which waste of 
this heading is derived or collected from manufacturing 
or processing operations or 
from consumption. 
 
70. Heading 39.20 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
39.20 
 
  
 
  
 
  
 
 
 
3920.41 Other plates, 
sheets, film, foil 
and strip, of plastics, non-
cellular and not 
reinforced, laminated, 
supported or 
similarly combined with other 
materials. 
- Of polymers of 
vinyl chloride: 
--  Rigid 39.20 
 
  
 
  
 
  
 
 
 
 Other plates, sheets, film, 
foil and strip, of plastics, 
non-cellular and not reinforced, laminated, 
supported or similarly 
combined with other materials. 
 
  
 
- Of polymers of vinyl 
chloride: 
 Creation of new 
subheadings 3920.43 
and 3920.49 to identify products of present 
subheadings 3920.41 
and 3920.42 on the basis of their plasticiser 
content. 
                                                      
6 World Customs Organization.  Non-paper, Guide to the Technical Rectification Exercise:  How to 
deal with the technical rectifications re lating to changes in the Harmonized System. 
  JOB/RO/2 
 Page 85 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
3920.42 --  Flexible 3920.43 
 
 3920.49 -- Containing by weight 
not less than 6% of 
plasticisers -- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
 
HS 2002 Description Rule 
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. 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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. 
 
Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.  Therefore, no modification is needed; the rule can 
be transposed directly. 
 
71. Heading 39.22 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
39.22 
 
 
  
 
  
3922.10 
 
 
3922.20  
3922.90 Baths, shower-
baths, wash-basins, 
bidets, lavatory 
pans, seats and covers, flushing 
cisterns and similar 
sanitary ware, of plastics. 
- Baths, shower-
baths  and wash-
basins 
- Lavatory seats and covers 
- Other 39.22 
 
 
  
 
  
3922.10 
 
 
3922.20  
3922.90 Baths, shower-baths, sinks, 
wash-basins, bidets, 
lavatory pans, seats and 
covers, flushing cisterns and similar sanitary ware, of 
plastics. 
  
- Baths, shower-baths, sinks 
and wash-basins 
 
- Lavatory seats and covers  
- Other The scope of 
subheading 3922.10 
has been expanded to 
cover sinks. JOB/RO/2 
Page 86  
 
  (b) Technical rectification 
HS 1996 Description Rule 
39.22 Baths, shower-baths, wash-basins, bidets, lavatory pans, 
seats and covers, flushing cisterns and similar sanitary ware, of plastics. CTH 
 
 
 
HS 2002 Description Rule 
39.22 Baths, shower-baths, sinks, wash-basins, bidets, lavatory 
pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. CTH 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
39.22 Baths, shower-baths, sinks, wash-basins, bidets, lavatory 
pans, seats and covers, flushing cisterns and similar 
sanitary ware, of plastics. CTH 
 
Comment: The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.  Therefore, no modification is needed; the rule can 
be transposed directly. 
 
72. Heading 40.09 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
40.09 
 
 
  
 
  
 
4009.10 
 
  
 
  
4009.20 
  
 
  
 
4009.30  
 Tubes, pipes and 
hoses, of 
vulcanised rubber 
other than hard rubber, with or 
without their 
fittings (for example, joints, 
elbows, flanges). 
-Not reinforced or 
otherwise 
combined with other materials, 
without fittings 
  
-Reinforced or 
otherwise combined only 
with metal, without 
fittings  
 
-Reinforced or otherwise 
combined only 40.09 
 
 
  
 
  
 
 
 
  
 
4009.11 4009.12 
 
  
 
 4009.21 
4009.22 
  
 Tubes, pipes and hoses, of 
vulcanised rubber other than 
hard rubber, with or without 
their fittings (for example, joints, elbows, flanges). 
 
  
 
- Not reinforced or otherwise 
combined with other 
materials:  
 
-- Without fittings -- With fittings 
- Reinforced or otherwise 
combined only with metal:  
 
 -- Without fittings 
-- With fittings 
- Reinforced or otherwise combined only with textile 
materials: Creation of new 
subheadings 
4009.11 to 4009.42 
in heading 40.09 for vulcanised rubber 
tubes, pipes and 
hoses with fittings in order to provide the 
same statistical 
detail already 
afforded to such 
products without fittings.  This results 
in the deletion of 
subheading 4009.50 and transfer of that 
product to new 
subheadings 4009.12, 4009.22, 
4009.32 and 
4009.42    JOB/RO/2 
 Page 87 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
4009.40 
 
  
 
  
4009.50 with textile 
materials, without 
fittings  
 
-Reinforced or 
otherwise 
combined with other materials, 
without fittings 
  
-With fittings  
 
 4009.31 
4009.32 
 
 
  
 
4009.41 4009.42 
-  
 
 -- Without fittings 
-- With fittings 
- Reinforced or otherwise 
combined with other 
materials:  
 
-- Without fittings -- With fittings 
(deleted) 
 
(b) Technical rectification 
HS 1996 Description Rule 
40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard 
rubber, with or without their fittings (for example, joints, 
elbows, flanges). CTH 
 
 
 
HS 2002 Description Rule 
40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard 
rubber, with or without their fittings (for example, joints, 
elbows, flanges). CTH 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard 
rubber, with or without their fittings (for example, joints, 
elbows, flanges). CTH 
 
Comment: The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.   Therefore, no modification is needed; the rule can 
be transposed directly. 
 
73. Heading 40.10  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
40.10 
 
 
  
 
4010.21 
 
  
 Conveyor or 
transmission belts 
or belting, of 
vulcanised rubber. -Transmission belts 
or belting: 
--Endless 
transmission belts 
of trapezoidal cross-section (V-
belts), whether or 40.10 
 
 
  
 
4010.31 
 
  
 Conveyor or transmission 
belts or belting, of 
vulcanised rubber. 
 - Transmission belts or 
belting: 
-- Endless transmission belts 
of trapezoidal cross-section 
(V-belts), V-ribbed, of an outside circumference 
exceeding 60  cm but not Creation of new 
subheadings 
4010.31 and 
4010.33 for V-ribbed belts to 
identify them 
separately. JOB/RO/2 
Page 88  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
 
 
 4010.22 
 
  
 
  
 
  
 
  
4010.23 
  
 
 
 
4010.24  
 
  
 
4010.29 not grooved, of a 
circumference 
exceeding 60 cm but not exceeding 
180 cm 
 
 
 --Endless 
transmission belts 
of trapezoidal cross-section (V-
belts), whether or 
not grooved, of a circumference 
exceeding 180 cm 
but not exceeding 240 cm 
 
  
--Endless 
synchronous belts, of a circumference 
exceeding 60 cm 
but not exceeding 
150 cm 
--Endless synchronous belts, 
of a circumference 
exceeding 150 cm but not exceeding 
198 cm 
--Other  
4010.32 
  
 
 
 
 4010.33 
 
  
 
 4010.34 
 
  
 
  
4010.35 
  
 
 
 
4010.36  
 
  
 
4010.39 exceeding 180 cm 
-- Endless transmission belts 
of trapezoidal cross-section (V-belts), other than V-
ribbed, of an outside 
circumference exceeding 60 
cm but not exceeding 180 
cm -- Endless transmission belts 
of trapezoidal cross-section 
(V-belts), V-ribbed, of an outside circumference 
exceeding 180 cm but not 
exceeding 240 cm -- Endless transmission belts 
of trapezoidal cross-section 
(V-belts), other than V-ribbed, of an outside 
circumference exceeding 
180 cm but not exceeding 240 cm 
-- Endless synchronous 
belts, of an outside circumference exceeding 60 
cm but not exceeding 150 
cm 
 
-- Endless synchronous belts, of an outside 
circumference exceeding 
150 cm but not exceeding 198 cm 
 
-- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
40.10 Conveyor or transmission belts or belting, of vulcanised rubber. CTH 
  
 
HS 2002 Description Rule 
40.10 Conveyor or transmission belts or belting, of vulcanised rubber. CTH 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
40.10 Conveyor or transmission belts or belting, of vulcanised rubber. CTH 
 Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.  Therefore, no modification is needed; the rule can 
be transposed directly.  JOB/RO/2 
 Page 89 
 
 
  74. Heading 40.11 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
40.11 
  
 
 
 
  
 
  
 
  
 
  
 
  
4011.91 
  
 
 
 
  
 
  
 
 4011.99 New pneumatic 
tyres, of rubber.  
 
 
 
  
 
  
 
  
 
  
 
 -Other: 
--Having a 
"herring-bone" or similar tread 
 
 
 
  
 
  
 
 --Other 40.11 
  
 
 
4011.61 
  
4011.62 
  
 
 4011.63 
 
  
 
4011.69  
4011.92 
  
4011.93 
 
 
  
4011.94 
  
 
 4011.99 New pneumatic tyres, of 
rubber.  
- Other, having a "herring-
bone" or similar tread: 
-- Of a kind used on 
agricultural or forestry vehicles and machines 
-- Of a kind used on 
construction or industrial handling vehicles and 
machines and having a rim 
size not exceeding 61cm -- Of a kind used on 
construction or industrial 
handling vehicles and machines and having a rim 
size exceeding 61 cm 
-- Other - Other: 
-- Of a kind used on 
agricultural or forestry vehicles and machines 
-- Of a kind used on 
construction or industrial 
handling vehicles and 
machines and having a rim size not exceeding 61 cm 
-- Of a kind used on 
construction or industrial handling vehicles and 
machines and having a rim 
size exceeding 61cm -- Other Creation of new 
subheadings 4011.61 to 4011.99 
for tyres of a kind 
used on agricultural 
or forestry vehicles 
and machines and 
construction or 
industrial handling 
vehicles and machines. 
 
(b) Technical rectification 
HS 1996 Description Rule 
40.11 New pneumatic tyres, of rubber. CTH 
 
 
 
HS 2002 Description Rule 
40.11 New pneumatic tyres, of rubber. CTH 
 JOB/RO/2 
Page 90  
 
  (c) Recommendation by the Secretariat 
HS 2002 Description Rule 
40.11 New pneumatic tyres, of rubber. CTH 
 
Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.   Therefore, no modification is needed; the rule can 
be transposed directly.  75. Heading 40.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
40.12 
  
 
  
 
4012.10 Retreaded or used 
pneumatic tyres of rubber; solid or 
cushion tyres, 
interchangeable tyre treads and tyre 
flaps, of rubber. 
-Retreaded tyres  40.12 
  
 
  
 
 4012.11 
 
 4012.12 
 
4012.13 4012.19 Retreaded or us ed pneumatic 
tyres of rubber; solid or cushion tyres, tyre treads 
and tyre flaps, of rubber. 
  
 
- Retreaded tyres: -- Of a kind used on motor 
cars (including station 
wagons and racing cars) -- Of a kind used on buses or 
lorries 
-- Of a kind used on aircraft -- Other Subheading 4012.10 
has been subdivided to create new 
subheadings 
4012.11, 4012.12 and 4012.13 for 
retreaded tyres of a 
kind used on motor cars, buses or 
lorries, or aircraft. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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  
4012.90 -  Other CTH 
 
 
 
HS 2002 Description Rule 
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion 
tyres, tyre treads and tyre flaps, of rubber. As specified for 
subheadings  
 - Retreaded tyres As indicated at 
subheading level 
4012.11 --  Of a kind used on motor cars (including station wagons and 
racing cars) CTSH, except from 
subheading 4012.12, 4012.13 or 4012.19  JOB/RO/2 
 Page 91 
 
 
  HS 2002 Description Rule 
4012.12 --  Of a kind used on buses or lorries CTSH, except from 
subheading 4012.11, 
4012.13 or 4012.19 
4012.13 --  Of a kind used on aircraft CTSH, except from 
subheading 4012.11, 
4012.12 or 4012.19 
4012.19 --  Other CTSH, except from 
subheading 4012.11, 
4012.12 or 4012.13 
4012.20 -  Used pneumatic tyres The origin shall be the 
country where the goods of this subheading were 
last collected and 
packed for shipment  
4012.90 -  Other CTH 
 
(c) Recommendation by the Secretariat7 
HS 2002 Description Rule 
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion 
tyres, tyre treads and tyre flaps, of rubber. As specified for 
subheadings  
 - Retreaded tyres As specified for 
subheading level 
4012.11 --  Of a kind used on motor cars (including station wagons and 
racing cars) CTSH 
4012.12 --  Of a kind used on buses or lorries CTSH 
4012.13 --  Of a kind used on aircraft CTSH 
4012.19 --  Other 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  
4012.90 -  Other CTH 
 
Chapter Note:  A change of classification which r esults from the change of use of the good shall not 
be considered as the change required by  the rule set forth in the matrix. 
 
76. Heading 40.15 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
40.15 Articles of apparel and 
clothing accessories 
(including gloves), for 
all purposes, of vulcanised rubber 
other than hard rubber. 40.15 Articles of apparel and 
clothing accessories 
(including gloves, mittens 
and mitts), for all purposes, of vulcanised rubber other 
than hard rubber. Certain kinds of 
waste have been 
defined in new 
Notes 4, 5 and 6 of Chapter 38.  
 
 
                                                      
7 World Customs Organization.  Non-paper, Guide to the Technical Rectification Exercise:  How to 
deal with the technical rectifications re lating to changes in the Harmonized System. 
 JOB/RO/2 
Page 92  
 
  (b) Technical rectification 
HS 1996 Description Rule 
40.15 Articles of apparel and clothing  accessories (including gloves), for 
all purposes, of vulcanised rubber other than hard rubber. CTH 
 
 
 
HS 2002 Description Rule 
40.15 Articles of apparel and clothing  accessories (including gloves), for 
all purposes, of vulcanised rubber other than hard rubber. CTH, except from 
split subheading 
ex3825.30(d) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
40.15 Articles of apparel and clothing  accessories (including gloves), for 
all purposes, of vulcanised rubber other than hard rubber. CTH 
 
Comment: In HS2002, surgical gloves (waste only) are classified as part of the clinical waste of 
subheading 3825.30.  It is unlikely that a change to surgical gloves from waste of surgical gloves 
takes place.  Therefore, the exception may not be necessary.   
77. Heading 41.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.01 
 
  
 
  
 
  
 
 
4101.10 
  
 
  
 
  
 
  
 
  
 Raw hides and skins of 
bovine or equine 
animals (fresh, or salted, dried, limed, 
pickled or otherwide 
preserved, but not tanned, parchment-
dressed or further 
prepared), whether or not dehaired or split. 
 
 
-Whole hides and skins 
of bovine animals, of a weight per skin not 
exceeding 8 kg when 
simply dried, 10 kg when dry-salted, or 
14 kg when fresh, wet-
salted or otherwise preserved 
-Other hides and skins 
of bovine animals, fresh or wet-salted: 
 
  
 41.01 
 
  
 
  
 
  
 
 
- 
  
 
  
 
  
4101.20 
  
 
  
 Raw hides and skins of 
bovine (including 
buffalo) 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. 
 
(deleted) 
  
 
  
 
  
- Whole hides and 
skins, of a weight per skin not exceeding 8 kg 
when simply dried, 10 
kg when dry-salted, or 16 kg when fresh, wet-
salted or otherwise The present weight 
criterion has been 
amended to increase the maximum 
weight (from 14 kg 
to 16 kg) of whole hides and skins, 
fresh, wet-salted or 
otherwise than simply dried or dry-
salted in 
subheadings 
4101.20 and 
4101.50.  
 
  
 
At the same time, new Note 2 to 
Chapter 41 has been 
created, resulting in transfers of hides 
and skins which 
have undergone certain tanning 
processes, from  JOB/RO/2 
 Page 93 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
4101.21 
4101.22 4101.29 
4101.30 
 
 
4101.40  
--Whole 
--Butts and bends --Other 
-Other hides and skins 
of bovine animals, 
otherwise preserved 
-Hides and skins of equine animals  
- 
- - 
- 
 
 
-  
4101.50 
  
4101.90 preserved 
(deleted) 
(deleted) (deleted) 
(deleted) 
 
 
(deleted)  
- Whole hides and 
skins, of a weight exceeding 16 kg 
- Other, including 
butts, bends and bellies headings 41.04 to 
41.07 to headings 
41.01 to 41.03. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
41.01 Raw hides and skins of bovine (including buffalo) 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 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.01 Raw hides and skins of bovine (including buffalo) 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 
 
Comment:  The transfer of bovine or equine animal 's hides and skins which have undergone reversible 
tanning processes, from HS1996 heading 41.04 to HS2002 subheadings 4101.20, 4101.50 and 
4101.90 do not alter the scope of the RoO.  Therefore, no technical rectification is needed.   
78. Heading 41.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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), 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), New Note 2 to 
Chapter 41 has been 
created, resulting in 
transfers of hides 
and skins which have undergone 
certain tanning JOB/RO/2 
Page 94  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
4102.10 
 
4102.21 4102.29 whether or not with 
wool on or split, other 
than those excluded by Note 1 (c) to this 
Chapter. 
-With wool on 
-Without wool on: 
--Pickled --Other  
 
  
 
4102.10 
 
4102.21 4102.29 whether or not with 
wool on or split, other 
than those excluded by Note 1 (c) to this 
Chapter. 
- With wool on 
- Without wool on: 
-- Pickled -- Other processes, from 
headings 41.04 to 
41.07 to headings 41.01 to 41.03. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 w ith wool on or split, other than 
those excluded by Note 1 (c) to this Chapter. CTH 
 
 
 
HS 2002 Description Rule 
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 w ith wool on or split, other than 
those excluded by Note 1 (c) to this CTH 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 w ith wool on or split, other than 
those excluded by Note 1 (c) to this CTH 
 
Comment:  The transfer of sheep or lamb hides and skins which have underg one reversible tanning 
processes, from HS1996 heading 41.05 to HS2002 subh eadings 4102.21 and 4102.29 do not alter the 
scope of the RoO.  Therefore, no technical rectification is needed.  
 
79. Heading 41.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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. 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. Creation of a new 
subheading 4103.30 for raw hides and 
skins of swine. 
  
At the same time, 
new Note 2 to 
Chapter 41 has been 
created, resulting in transfers of hides 
and skins which  JOB/RO/2 
 Page 95 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
4103.10 
4103.20 
 4103.90 -Of goats or kids 
-Of reptiles 
 -Other 4103.10 
4103.20 
4103.30 4103.90 - Of goats or kids 
- Of reptiles 
- Of swine - Other have undergone 
certain tanning 
processes, from headings 41.04 to 
41.07 to headings 
41.01 to 41.03. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 
 
Comment:  The transfer of goat or kid, reptiles, sw ine and other animal's hides and skins which have 
undergone reversible tanning processes, from HS1996 headings 41.06 and 41.07 to HS2002 
subheadings 4103.10, 4103.20, 4103.30 and 4103.90 do not  alter the scope of the RoO.  Therefore, no 
technical rectification is needed.  
 
80. Heading 41.04 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.04 
 
 
  
 
  
4104.10 
  
 
  Leather of bovine or 
equine animals, 
without hair on, other 
than leather of heading No. 41.08 or 41.09. 
 
  
-Whole bovine skin 
leather, of a unit surface area not 
exceeding 28 square 
feet (2.6 m²)  41.04 
 
 
  
 
  
 
  
 
 4104.11 Tanned or crust hides 
and skins of bovine 
(including buffalo) or 
equine animals, without hair on, 
whether or not split, 
but not further prepared. 
- In the wet state 
(including wet-blue):  
 
 -- Full grains, unsplit; The structure of 
Chapter 41 has been 
revised based on 
industry practice.  
 
At the same time, new Note 2 to 
Chapter 41 has been 
created, resulting in transfers of hides 
and skins which 
have undergone certain tanning JOB/RO/2 
Page 96  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
 
 
4104.21  
4104.22 
 4104.29 
 
  
 
4104.31  
4104.39  
 
-Other bovine leather and equine leather, 
tanned or retanned but 
not further prepared, 
whether or not split: 
--Bovine leather, vegetable pre-tanned 
--Bovine leather, 
otherwise pre-tanned --Other 
-Other bovine leather 
and equine leather, parchment-dressed or 
prepared after tanning: 
--Full grains and full grain splits 
--Other  
4104.19 
  
 
 
 
-  
- 
 - 
 
  
 
-  
- 
  
4104.41 
 4104.49 grain splits 
-- Other 
  
 
 
 
(deleted)  
(deleted) 
 (deleted) 
 
  
 
(deleted)  
(deleted) 
- In the dry state (crust): 
-- Full grains, unsplit; 
grain splits -- Other processes, from 
headings 41.04 to 
41.07 to headings 41.01 to 41.03. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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] 
 
 
 
HS 2002 Description Rule 
41.04 Tanned or crust hides and skins of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, but not further 
prepared. As specified for split 
headings 
ex41.04(a) - Tanned in the wet state [CTHS] 
ex41.04(b) - Other [CTHS, except from heading 41.07] 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
41.04 Tanned or crust hides and skins of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, but not further prepared. As specified for split 
headings 
ex41.04(a) - Tanned in the wet state [CTHS] 
ex41.04(b) - Other [CTHS]  JOB/RO/2 
 Page 97 
 
 
  Comments:   
 
1.  Hides and skin which have undergone revers ible tanning processes have been transferred to 
HS2002 heading 41.01.  In HS1996, the applicable RoO for these products wa s specified in split 
subheading ex41.04 (a).  Therefore, transposed RoO for heading 41.04 may not need this split 
heading. 
    2.  Other bovine leather and equine leather, furt her prepared after tanning or crusting, including 
parchment-dressed previously classified in HS19 96 subheadings 4104.10, 4104.31 and 4104.39 are 
now part of HS2002 heading 41.07.  In HS1996, the applicable RoO for these products was specified 
in split subheading ex41.04 (c).  Therefore, in HS1996, the change to  other bovine leather and equine 
leather, parchment-dressed from  other products classified in split subheading ex41.04(c) was not 
origin conferring.  The change from  HS2002 split heading ex41.07 (a) to split heading ex41.04 (b) 
appears to be theoretical, therefor e the exception may not be needed. 
 81. Heading 41.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.05 
  
 
  
 
  
 
4105.11 4105.12 
4105.19 
4105.20 Sheep or lamb skin 
leather, without wool on, other than leather 
of heading No. 41.08 
or 41.09.  
-Tanned or retanned 
but not further prepared, whether or 
not split: 
--Vegetable pre-tanned --Otherwise pre-tanned 
--Other 
-Parchment-dressed or prepared after tanning 41.05 
  
 
  
4105.10 
  
 
- - 
- 
-  
4105.30 Tanned or crust skins 
of sheep or lambs, without wool on, 
whether or not split, 
but not further prepared. 
- In the wet state 
(including wet-blue)  
 
(deleted) (deleted) 
(deleted) 
(deleted)  
- In the dry state (crust) The structure of 
Chapter 41 has been revised based on 
industry practice. 
  
At the same time, 
new Note 2 to Chapter 41 has been 
created, resulting in 
transfers of hides and skins which 
have undergone 
certain tanning processes, from 
headings 41.04 to 
41.07 to headings 
41.01 to 41.03. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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] 
 
 
 
HS 2002 Description Rule 
41.05 Tanned or crust skins of sheep or lambs, without wool on, whether 
or not split, but not further prepared. As specified for split 
headings JOB/RO/2 
Page 98  
 
  HS 2002 Description Rule 
ex41.05(a) -  Tanned, in the wet state [CTHS] 
ex41.05(b) -  Other [CTHS, except from 
heading 41.12] 
 
(c) Recommendation by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
41.05 Tanned or crust skins of sheep or lambs, without wool on, whether 
or not split, but not further prepared. As specified for split 
headings 
ex41.05(a) -  Tanned, in the wet state [CTHS] 
ex41.05(b) -  Other [CTHS] 
 
Comments:   
 1.  Sheep or lamb skin leather which have  undergone reversible tanning processes are now 
classified in heading 41.02.  In HS1996, the appli cable RoO for these products was specified in split 
subheading ex41.05 (a).  Therefore, transposed RoO for heading 41.05 may not need this split. 
    
2.  Sheep or lamb's leather, further prepared after tanning or crusting, including parchment-dressed previously classified in HS1996 subheading 4105.20 is now part of HS2002 heading 41.12. In 
HS1996, the applicable RoO for these products was specified in split subheading ex41.05 (c).  
Therefore, in HS1996, the change to sheep or lamb skin leather, without wool on, parchment-dressed  
from other products classified in split subheading ex41 .05(c) was not origin conferring.  The change 
from HS2002 heading 41.12 to split heading ex41.05 (b) appears to be theoretical, therefore the 
exception may not be needed.  
82. Heading 41.06 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.06 
 
  
 
  
 
 
 
4106.11 4106.12 
4106.19 
4106.20 Goat or kid skin 
leather, without hair 
on, other than leather of heading No. 41.08 
or 41.09. 
 -Tanned or retanned 
but not further 
prepared, whether or 
not split: 
--Vegetable pre-tanned --Otherwise pre-tanned 
--Other 
-Parchment-dressed or prepared after tanning 41.06 
 
  
 
  
 
 
 
- - 
- 
  
4106.21 
 4106.22 
 
4106.31  Tanned or crust hides 
and skins of other 
animals, without wool or hair on, whether or not 
split, but not further 
prepared.  
 
 
 
(deleted) (deleted) 
(deleted) 
- Of goats or kids:  
-- In the wet state 
(including wet-blue) -- In the dry state (crust) 
- Of swine: 
-- In the wet state (including wet-blue) The structure of 
Chapter 41 has 
been revised based on industry 
practice. 
  
At the same time, 
new Note 2 to 
Chapter 41 has 
been created, resulting in 
transfers of hides 
and skins which have undergone 
certain tanning 
processes, from headings 41.04 to 
41.07 to headings 
41.01 to 41.03.  JOB/RO/2 
 Page 99 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
4106.32 
4106.40 
 4106.91 
 
4106.92 -- In the dry state (crust) 
- Of reptiles 
- Other: -- In the wet state 
(including wet-blue) 
-- In the dry state (crust) 
 
(b) Technical rectification 
HS 1996 Description Rule 
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] 
 
 
 
HS 2002 Description Rule 
41.06 Tanned or crust hides and skins of other animals, without wool or 
hair on, whether or not split, but not further prepared. As specified for split 
headings 
ex41.06(a) - Tanned, in the wet state [CTHS] 
ex41.06(b) - Other [CTHS, except from 
heading 41.13] 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.06 Tanned or crust hides and skins of other animals, without wool or 
hair on, whether or not split, but not further prepared. As specified for split 
headings 
ex41.06(a) - Tanned, in the wet state [CTHS] 
ex41.06(b) - Other [CTHS] 
 
Comments:  
 1.  Goat or kid hides and skins which ha ve undergone certain tanning processes have been 
transferred, from HS1996 heading 41.06 to HS2002 subheading 4103.10.  Therefore, transposed RoO 
may not need split subheading ex41.06 (a). 
  2.  In addition, goat or kid, swine, reptiles a nd other animals hides and skins, further prepared 
after tanning or crusting, includi ng parchment-dressed previously classified in HS1996 heading 41.06 
and 41.07 are now part of HS2002 heading 41.13. In HS1996, the applicable RoO for these products 
was specified in split subheading ex41.06 (c) and ex41.07(c).  Therefore, in HS1996, the change to  
goat or kid, swine, reptiles and ot her hides and skins parchment-dressed from  other products classified 
in split subheading ex41.06(c) or ex41.07(c) was not origin conferring.  The change from  HS2002 
heading 41.13 to split heading ex41.06 (b) appears to be theoretical, therefore the exception may not 
be needed. 
 
3.  No technical rectification is needed for th e transfer of some products of HS1996 subheading 
ex4107.10, ex4107.21, ex4107.29 and ex4107.90 to HS2002 heading 41.06.  JOB/RO/2 
Page 100  
 
  83. Heading 41.07 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.07 
  
 
 
 
  
 
  
4107.10 
  
 
  
4107.21 
4107.29 4107.90 Leather of other 
animals, without hair on, other than leather 
of heading No. 41.08 
or 41.09. 
 
  
 
  
-Of swine 
  
 
 -Of reptiles: 
--Vegetable pre-tanned 
--Other -Of other animals 41.07 
  
 
 
 
  
 
  
 
 4107.11 
4107.12 
4107.19  
- 
-  
 
4107.91 4107.92 
4107.99 Leather further 
prepared after tanning or crusting, including 
parchment-dressed 
leather, of bovine 
(including buffalo) or 
equine animals, without hair on, 
whether or not split, 
other than leather of heading 41.14. 
- Whole hides and 
skins: -- Full grains, unsplit 
-- Grain splits 
-- Other  
(deleted) 
(deleted) - Other, including 
sides: 
-- Full grains, unsplit -- Grain splits 
-- Other The structure of 
Chapter 41 has been revised based on 
industry practice. 
 
 
At the same time, new Note 2 to 
Chapter 41 has been 
created, resulting in transfers of hides 
and skins which 
have undergone certain tanning 
processes, from 
headings 41.04 to 41.07 to headings 
41.01 to 41.03. 
 
(b) Technical rectification 
HS 1996 Description Rule 
ex41.04(c) -Other [CTHS] 
 
 
 
HS 2002 Description Rule 
41.07 Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, other than 
leather of heading 41.14. As specified for split 
headings 
ex41.07(a) -  Parchment dressed  [CTH] 
ex41.07(b) - Other [CTH] 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.07 Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, other than 
leather of heading 41.14. [CTH]  
 
Comment:  It is unlikely that change  within this heading takes places.  
  JOB/RO/2 
 Page 101 
 
 
  84. Heading 41.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.08 
  
 Chamois (including 
combination chamois) leather. 
 - 
  
41.14 
 
 
  
 
4114.10  
 
4114.20 (deleted) 
  
Chamois (including 
combination chamois) 
leather; patent leather 
and patent laminated leather; metallised 
leather. 
- Chamois (including combination chamois) 
leather 
- Patent leather and patent laminated 
leather; metallised 
leather The structure of 
Chapter 41 has been revised based on 
industry practice. 
 
 
 
 
(b) Technical rectification 
HS 1996 Description Rule 
41.08 Chamois (including combination chamois) leather. CTH 
   
HS 2002 Description Rule 
41.14 Chamois (including combination chamois) leather; patent leather 
and patent laminated leather; metallised leather.  As specified for 
subheading  
4114.10 - Chamois (including combination chamois) leather CTSH 
4114.20 - Patent leather and patent laminated leather; metallised leather CTSH 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.14 Chamois (including combination chamois) leather; patent leather 
and patent laminated leather; metallised leather. CTSH 
 
Comment:  HS1996 headings 41.08 and 41.09 have been  deleted and products have been transferred 
to new HS2002 subheading 4114.10 and 4114.20 respectively.  Therefore, CTSH rule is needed in 
order to make origin conferring the change among subheadings of heading 41.14.  JOB/RO/2 
Page 102  
 
  85. Heading 41.09 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.09 
  
 
 
 Patent leather and 
patent laminated leather; metallised 
leather. 
  
 
  - 
  
 
41.14 
 
  
 
 4114.10 
 
 4114.20 (deleted) 
  
 
Chamois (including 
combination chamois) 
leather; patent leather and patent laminated 
leather; metallised 
leather. - Chamois (including 
combination chamois) 
leather - Patent leather and 
patent laminated 
leather; metallised leather The structure of 
Chapter 41 has been revised based on 
industry practice. 
 
 
 
 
(b) Technical rectification 
HS 1996 Description Rule 
41.09 Patent leather and patent laminated leather; metallised leather. CTH 
 
  
HS 2002 Description Rule 
41.14 Chamois (including combination chamois) leather; patent leather 
and patent laminated leather; metallised leather. As specified for 
subheading 
4114.10 - Chamois (including combination chamois) leather CTSH 
4114.20 - Patent leather and patent laminated leather; metallised leather CTSH 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.14 Chamois (including combination chamois) leather; patent leather 
and patent laminated leather; metallised leather. CTSH 
 
Comment:  HS1996 headings 41.08 and 41.09 have been  deleted and products have been transferred 
to new HS2002 subheading 4114.10 and 4114.20 respectively.  Therefore, CTSH rule is needed in 
order to make origin conferring the change among subheadings of heading 41.14.  86. Heading 41.10 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.10 
  
 
 Parings and other waste 
of leather or of composition leather, 
not suitable for the 
manufacture of leather - 
  
 
 (deleted) 
  
 
 The structure of 
Chapter 41 has been revised based on 
industry practice. 
  JOB/RO/2 
 Page 103 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
 
 
  
 
  
 
  
 articles; leather dust, 
powder and flour. 
  
 
 
 
  
 
  
 
   
 
41.15  
 
 
 
  
 
  
 
 4115.10 
 
  
 
4115.20  
 
Composition leather with a basis of leather 
or leather fibre, in 
slabs, sheets or strip, 
whether or not in rolls; 
parings and other waste of leather or of 
composition leather, 
not suitable for the manufacture of leather 
articles; leather dust, 
powder and flour. - Composition leather 
with a basis of leather 
or leather fibre,in slabs, sheets or strip, whether 
or not in rolls 
- Parings and other waste of leather or of 
composition leather, 
not suitable for the manufacture of leather 
articles; leather dust, 
powder and flour  
 
 
(b) Technical rectification 
HS 1996 Description Rule 
41.10 Parings and other waste of leather or of composition leather, not 
suitable for the manufacture of l eather articles; leather dust, 
powder and flour. The origin shall be 
the country where 
the good of this heading is derived. 
 
 
 
HS 2002 Description Rule 
41.15 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the 
manufacture of leather articles; leather dust, powder and flour. As specified for 
subheading 
4115.10 - Composition leather with a basis of leather or leather fibre,in 
slabs, sheets or strip, whether or not in rolls CTH, or change 
from subheading 4115.20 
 
4115.20 - 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. 
 JOB/RO/2 
Page 104  
 
  (c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.15 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the 
manufacture of leather articles; leather dust, powder and flour. As specified for 
subheading 
4115.10 - Composition leather with a basis of leather or leather fibre,in 
slabs, sheets or strip, whether or not in rolls CTSH 
 
4115.20 - Parings and other waste of leather or of composition leather, not 
suitable for the manufacture of l eather articles; leather dust, 
powder and flour The origin shall be 
the country where 
the good of this heading is derived. 
 
Comment:  HS1996 headings 41.10 and 41.11 have been  deleted and products have been transferred 
to new HS2002 subheading 4115.20 and 4115.10 respectiv ely.  Therefore, transposed RoO must be 
set out at subheading level in order to keep the same sprit as in HS1996 rule.  
87. Heading 41.11 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
41.11 
 
  
 
 
 
  
 
  
 
  
 
   Composition leather 
with a basis of leather 
or leather fibre,in slabs, sheets or strip, whether 
or not in rolls  
 
 
  
 
  
 
  
 
  
 - 
 
  
 
41.15 
 
  
 
  
 
  
 
 4115.10 
 
  
 
4115.20 (deleted) 
 
  
 
Composition leather 
with a basis of leather 
or leather fibre, in slabs, sheets or strip, 
whether or not in rolls; 
parings and other waste of leather or of 
composition leather, 
not suitable for the manufacture of leather 
articles; leather dust, 
powder and flour. - Composition leather 
with a basis of leather 
or leather fibre,in slabs, sheets or strip, whether 
or not in rolls 
- Parings and other waste of leather or of 
composition leather, 
not suitable for the manufacture of leather 
articles; leather dust, 
powder and flour The structure of 
Chapter 41 has been 
revised based on industry practice. 
 
 
 
  JOB/RO/2 
 Page 105 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
41.11 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls. CTH 
 
 
 
HS 2002 Description Rule 
41.15 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls; parings and other 
waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. As specified for 
subheading 
4115.10 - Composition leather with a basis of leather or leather fibre,in 
slabs, sheets or strip, whether or not in rolls CTH, or change 
from subheading 
4115.20  
4115.20 - 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. 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.15 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the 
manufacture of leather articles; leather dust, powder and flour. As specified for 
subheading 
4115.10 - Composition leather with a basis of leather or leather fibre,in 
slabs, sheets or strip, whether or not in rolls CTH 
 
4115.20 - 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. 
 
Comment:  HS1996 headings 41.10 and 41.11 have been  deleted and products have been transferred 
to new HS2002 subheading 4115.20 and 4115.10 respectiv ely.  Therefore, transposed RoO must be 
set out at subheading level in order to keep the same sprit as in HS1996 rule. 
 
88. Heading 41.12 (new heading) 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
  41.12 Leather further 
prepared after tanning or crusting, including 
parchment-dressed 
leather, of sheep or lamb, without wool on, 
whether or not split, 
other than leather of heading 41.14. The structure of 
Chapter 41 has been revised based on 
industry practice. 
 JOB/RO/2 
Page 106  
 
  (b) Technical rectification 
HS 1996 Description Rule 
- - - 
 
 
 
HS 2002 Description Rule 
41.12 Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of sheep or lamb, without wool on, 
whether or not split, other than leather of heading 41.14. CTH, except from 
split heading 
ex41.05(b) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.12 Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of sheep or lamb, without wool on, 
whether or not split, other than leather of heading 41.14. CTH 
 
Comment:  Further refining of leather seems to be origin conferring. 
 
89. Heading 41.13 (new heading) 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
  41.13 
 
  
 
  
 
  
4113.10 
4113.20 4113.30 
4113.90 Leather further 
prepared after tanning 
or crusting, including parchment-dressed 
leather, of other 
animals, without wool or hair on, whether or 
not split, other than 
leather of heading 41.14. 
- Of goats or kids 
- Of swine - Of reptiles 
- Other The structure of 
Chapter 41 has been 
revised based on industry practice. 
 
(b) Technical rectification 
HS 1996 Description Rule 
- - - 
 
 
 
HS 2002 Description Rule 
41.13 Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of other animals, without wool or hair 
on, whether or not split, other than leather of heading 41.14. CTH, except from 
split heading 
ex41.06(b)  
  JOB/RO/2 
 Page 107 
 
 
  (c) Recommendation by the Secretariat 
HS 2002 Description Rule 
41.13 Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. CTH 
 
Comment:  Further refining of leather seems to be origin conferring. 
 
90. Heading 43.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
43.01 
 
 
  
 
  
 
 4301.10 
 
 4301.20 
 
 
 
4301.30  
 
  
 
  
 
  
4301.40 
  
4301.50 
  
 
4301.60 
 
 4301.70 
 
 4301.80 
 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. -Of mink, whole, 
with or without 
head, tail or paws -Of rabbit or hare, 
whole, with or 
without head, tail or 
paws 
-Of lamb, the following: 
Astrakhan, 
Broadtail, Caracul, Persian and similar 
lamb, Indian, 
Chinese, Mongolian or Tibetan lamb, 
whole, with or 
without head, tail or paws 
-Of beaver, whole, 
with or without head, tail or paws 
-Of musk-rat, 
whole, with or without head, tail or 
paws 
-Of fox, whole, 
with or without 
head, tail or paws -Of seal, whole, 
with or without 
head, tail or paws -Other furskins, 
whole, with or  
 
 
  
 
  
 
 4301.10 
 
 - 
 
 
 
4301.30  
 
  
 
  
 
  
- 
  
- 
  
 
4301.60 
 
 4301.70 
 
 4301.80 Raw furskins 
(including heads, tails, 
paws and other pieces 
or cuttings, suitable for furriers' use), other 
than raw hides and 
skins of heading 41.01, 41.02 or 41.03. 
 
 - Of mink, whole, with 
or without head, tail or 
paws 
(deleted) 
 
 
 
- Of lamb, the following: Astrakhan, 
Broadtail, Caracul, 
Persian and similar lamb, Indian, Chinese, 
Mongolian or Tibetan 
lamb, whole, with or without head, tail or 
paws 
  
(deleted) 
  
(deleted) 
  
 
- Of fox, whole, with or 
without head, tail or 
paws - Of seal, whole, with 
or without head, tail or 
paws - Other furskins, whole, 
with or without head, Deletion of 
subheadings 
4301.20, 4301.40 
and 4301.50 for raw furskins of rabbit, 
beaver and musk-rat 
entails the transfer of those products to 
subheading 4301.80.   JOB/RO/2 
Page 108  
 
  HS 1996 Description HS 2002 Description Reason for change 
 without head, tail or 
paws tail or paws 
 
(b) Technical rectification 
HS 1996 Description Rule 
43.01 Raw furskins (including head s, 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 
 
 
 
HS 2002 Description Rule 
43.01 Raw furskins (including head s, 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 
 
(c) Recommendation by the Secretariat 
 The same as the technical rectification.  The amendment to the nomenclature occurs at 
subheading level and does not alter the scope of the rule , which is set out at heading level.  Therefore, 
no modification is needed; the rule can be transposed directly. 
 
91. Heading 43.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
43.02 
  
 
  
 
  
 
 
 
  
 
4302.11 4302.12 
4302.13 
  
 
  
 
 4302.19 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. 
-Whole skins, with 
or without head, tail or paws, not 
assembled: 
--Of mink --Of rabbit or hare 
--Of lamb, the 
following: Astrakhan, 
Broadtail, Caracul, 
Persian and similar lamb, Indian, 
Chinese, Mongolian 
or Tibetan lamb --Other 43.02 
  
 
  
 
  
 
 
 
  
 
4302.11 - 
4302.13 
  
 
  
 
 4302.19 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 43.03. 
 
 
- Whole skins, with or 
without head, tail or paws, not assembled: 
 
-- Of mink (deleted) 
-- Of lamb, the 
following: Astrakhan, Broadtail, Caracul, 
Persian and similar 
lamb, Indian, Chinese, Mongolian or Tibetan 
lamb 
 -- Other Deletion of 
subheading 4302.12 for tanned or dressed 
furskins of rabbit or 
hare entails the transfer of those 
products to 
subheading 4302.19.   
  JOB/RO/2 
 Page 109 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
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:  As trakhan, 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 an d pieces or cuttings ther eof, assembled CTSH 
 
 
 
HS 2002 Description Rule 
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 
4302.13 --   Of lamb, the following:  As trakhan, 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 an d pieces or cuttings ther eof, assembled CTSH 
 
(c) Recommendation by the Secretariat 
 The same as the technical rectification.  The deletion of subheading 4302.12 does not modify 
the scope of the rules set out in the residual subh eadings.  The RoO can be transposed by the sole 
elimination of subheading 4302.12 RoO. 
 
92. Heading 44.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
44.03 
 
 
  
4403.10 
  
4403.20 
 
 
  
4403.41 
  Wood in the rough, 
whether or not 
stripped of bark or 
sapwood, or roughly squared. 
-Treated with paint, 
stains, creosote or other preservatives 
-Other, coniferous 
-Other, of tropical 
wood specified in 
Subheading Note 1 to this Chapter: 
--Dark Red Meranti, 
Light Red Meranti and Meranti Bakau 44.03 
 
 
  
4403.10 
  
4403.20 
 
 
  
4403.41 
  Wood in the rough, 
whether or not stripped 
of bark or sapwood, or 
roughly squared.  
-Treated with paint, 
stains, creosote or other preservatives 
-Other, coniferous 
-Other, of tropical 
wood specified in 
Subheading Note 1 to this Chapter: 
--Dark Red Meranti, 
Light Red Meranti and Meranti Bakau The types of tropical 
wood of 
subheadings 
4403.41 to 4403.49, 4407.24 to 4407.29, 
4408.31 to 4408.39 
and 4412.13 to 4412.99 have been 
added to Subheading 
Note 1 to Chapter 
44. JOB/RO/2 
Page 110  
 
  HS 1996 Description HS 2002 Description Reason for change 
4403.49 
 
4403.91  
4403.92 
 
4403.99 --Other 
-Other: 
--Of oak (Quercus spp.) 
--Of beech (Fagus 
spp.) 
--Other 4403.49 
 
4403.91  
4403.92 
 
4403.99 --Other 
-Other: 
--Of oak (Quercus spp.)  
--Of beech (Fagus spp.) 
 
--Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
44.03 Wood in the rough, whether or not stripped of bark of sapwood, or 
roughly squared. CTH 
 
 
 
HS 2002 Description Rule 
44.03 Wood in the rough, whether or not stripped of bark of sapwood, or 
roughly squared. CTH 
 
(c) Recommendation by the Secretariat 
 The same as the technical rectification.  The amendment to the nomenclature occurs at 
subheading level and does not alter the scope of the ru le, which is set out at heading level. Therefore, 
no modification is needed; the rule can be transposed directly.  
 
93. Heading 44.07 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
44.07 
  
 
  
 
 
4407.10 
  
 
 4407.24 
 
  
4407.25 
  
 
4407.26  
 Wood sawn or 
chipped lengthwise, sliced or peeled, 
whether or not 
planed, sanded or end-jointed, of a 
thickness exceeding 
6 mm. 
- Coniferous 
- Of tropical wood specified in 
Subheading Note 1 
to this Chapter: -- Virola, 
Mahogany 
(Swietenia spp.), Imbuia and Balsa 
-- Dark Red 
Meranti, Light Red Meranti and 
Meranti Bakau 
-- White Lauan, White Meranti, 
White Seraya, 44.07 
  
 
  
 
 
4407.10 
  
 
 4407.24 
 
  
4407.25 
  
 
4407.26  
 Wood sawn or chipped 
lengthwise, sliced or peeled, whether or not 
planed, sanded or end-
jointed, of a thickness exceeding 6 mm. 
 
 
- Coniferous 
- Of tropical wood specified in 
Subheading Note 1 to 
this Chapter: -- Virola, Mahogany 
(Swietenia spp.), 
Imbuia and Balsa  
-- Dark Red Meranti, 
Light Red Meranti and Meranti Bakau 
 
-- White Lauan, White Meranti, White Seraya, 
Yellow Meranti and The types of tropical 
wood of subheadings 
4403.41 to 4403.49, 
4407.24 to 4407.29, 4408.31 to 4408.39 
and 4412.13 to 
4412.99 have been 
added to Subheading 
Note 1 to Chapter 44.  JOB/RO/2 
 Page 111 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
4407.29  
4407.91 
 
4407.92 
 4407.99 Yellow Meranti and 
Alan 
-- Other - Other: 
-- Of oak (Quercus 
spp.) 
-- Of beech (Fagus 
spp.) -- Other  
 
4407.29  
4407.91 
 
4407.92 
 4407.99 Alan 
 
-- Other - Other: 
-- Of oak (Quercus 
spp.) 
-- Of beech (Fagus 
spp.) -- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
To maintain the initial split structure. 
 
94. Heading 44.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
44.08 
  
 
 
 
  
 
  
 
 4408.10 
 
  
 
4408.31  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. 
 -Coniferous 
-Of tropical wood 
specified in Subheading Note 1 
to this Chapter: 
--Dark Red Meranti, Light Red 44.08 
  
 
 
 
  
 
  
 
 4408.10 
 
  
 
4408.31  Sheets for veneering 
(including those obtained by slicing 
laminated wood), for 
plywood or for other 
similar laminated wood 
and other wood, sawn lengthwise, sliced or 
peeled, whether or not 
planed, sanded, spliced or end-jointed, of a 
thickness not exceeding 
6 mm. - Coniferous 
- Of tropical wood 
specified in Subheading Note 1 to 
this Chapter: 
-- Dark Red Meranti, Light Red Meranti and The scope of 
heading 44.08 has been expanded to 
cover sheets for 
veneering which are 
obtained by slicing 
laminated wood.  At the same time, the 
scope of tropical 
wood has been expanded. JOB/RO/2 
Page 112  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
4408.39 4408.90 Meranti and 
Meranti Bakau 
--Other -Other  
 
4408.39 4408.90 Meranti Bakau 
 
-- Other - Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
44.08 Veneer sheets and sheets for pl ywood (whether or not spliced) and 
other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointe d, 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 
 
 
 
HS 2002 Description Rule 
44.08 Sheets for veneering (including those obtained by slicing laminated 
wood), for plywood or for other similar laminated wood and other 
wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. As specified for split 
headings  
 
 
ex44.08(a) - Finger- or end-jointed  
--Sheets for veneering obtained by slicing laminated wood 
--- Surface covered with sheets of wood, plastics, plastic 
impregnated paper or paper board or basic metal.  
 
CTHS 
ex44.08(b) 
 
  
 
ex44.08(c)  
 
ex44.08(d)  
ex44.08(e) 
 
 
 ex44.08(f)  --- Other 
 
  
 
--Other 
- Other 
-- Sheets for veneering obtained by slicing laminated wood 
--- Surface covered with sheets of wood, plastics, plastic 
impregnated paper or paper board or basic metal. 
--- Other 
 
 
 -- Other  CTHS except from 
split heading 
ex44.08(a), ex44.08(d) or 
heading 44.12 
CTHS CTHS 
 
CTHS except from split heading 
ex44.08(a), 
ex44.08(d) or 
heading 44.12 
CTH 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
44.08 Sheets for veneering (including those obtained by slicing laminated 
wood), for plywood or for other similar laminated wood and other 
wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-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 
 
Comment:  Since heading 44.08 now covers sheets fo r veneering obtained by slicing laminated wood 
(HS1996 heading ex44.12), it seem re asonable that these products have the same RoO as the rest of  JOB/RO/2 
 Page 113 
 
 
  the sheet for veneering classified in heading 44.08. Therefore, it might be appropriate to maintain the 
original split heading structure.  
95. Heading 44.10 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
44.10 
 
  
 
  
 
  
 
4410.11 
 
 4410.19 
 
  
 
  
 
  
 
  
 
  
 
 
 
4410.90 Particle board and 
similar board of 
wood or other ligneous materials, 
whether or not 
agglomerated with resins or other 
organic binding 
substances.  
-Of wood: 
--Waferboard, 
including oriented 
strand board --Other 
 
  
 
  
 
  
 
  
 
  
 
 
 
-Of other ligneous materials 44.10 
 
  
 
  
 
  
 
- 
 
 - 
 
  
4410.21 
  
4410.29 
 4410.31 
 
 4410.32 
 
 4410.33 
 
 
4410.39 
4410.90 Particle board and 
similar board (for 
example, oriented strand board and 
waferboard) of wood or 
other ligneous materials, whether or 
not agglomerated with 
resins or other organic binding substances. 
 
(deleted) 
 
 (deleted) 
- Oriented strand board 
and waferboard, of wood: 
-- Unworked or not 
further worked than sanded 
-- Other 
- Other, of wood: -- Unworked or not 
further worked than 
sanded -- Surface-covered with 
melamine-impregnated 
paper -- Surface-covered with 
decorative laminates of 
plastics 
-- Other 
- Other Deletion of 
subheadings 
4410.11 and 4410.19 and transfer 
of these products to 
new subheadings 4410.21 to 4410.39.
8 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
impregnated paper or paper board or basic metal. CTHS 
ex44.10(b)  - Other  CTH 
 
                                                      
8 This comment is not included in the HS Correlation Tables. JOB/RO/2 
Page 114  
 
  HS 2002 Description Rule 
44.10 Particle board and similar board (for example, oriented strand 
board and waferboard) 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 
impregnated paper or paper board or basic metal. CTHS 
ex44.10(b)  - Other  CTH 
 
(c) Recommendation by the Secretariat 
 To maintain the initial split structure.  The amendment to the nomenclature occurs at 
subheading level and does not alter the scope of th e rule, which is set out at split heading level. 
 
96. Heading 44.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
44.12 
 
  
 
  
 
 4412.13 
 
  
 
4412.14  
 
 4412.19 
 
 
 
 4412.22 
 
  
 
4412.23  
 
4412.29  
4412.92 
  
 
 Plywood, veneered 
panels and similar 
laminated wood. -Plywood 
consisting solely of 
sheets of wood, each ply not 
exceeding 6 mm 
thickness: --With at least one 
outer ply of tropical 
wood specified in Subheading Note 1 
to this Chapter 
--Other, with at least one outer ply 
of non-coniferous 
wood --Other 
-Other, with at least 
one outer ply of 
non-coniferous 
wood: --With at least one 
ply of tropical 
wood specified in Subheading Note 1 
to this Chapter 
--Other, containing at least one layer of 
particle board 
--Other -Other: 
--With at least one 
ply of tropical wood specified in 
Subheading Note 1 
to this Chapter 44.12 
 
  
 
  
 
 4412.13 
 
  
 
4412.14  
 
 4412.19 
 
 
 
 4412.22 
 
  
 
4412.23  
 
4412.29  
4412.92 
  
 
 Plywood, veneered 
panels and similar 
laminated wood. - Plywood consisting 
solely of sheets of 
wood, each ply not exceeding 6 mm 
thickness: 
 -- With at least one 
outer ply of tropical 
wood specified in Subheading Note 1 to 
this Chapter 
-- Other, with at least one outer ply of non-
coniferous wood 
 -- Other 
- Other, with at least 
one outer ply of non-
coniferous wood: 
 --  With at least one ply 
of tropical wood 
specified in Subheading Note 1 to 
this Chapter 
-- Other, containing at 
least one layer of 
particle board 
-- Other - Other: 
-- With at least one ply 
of tropical wood specified in 
Subheading Note 1 to 
this Chapter The types of tropical 
wood of 
subheadings 4403.41 to 4403.49, 
4407.24 to 4407.29, 
4408.31 to 4408.39 and 4412.13 to 
4412.99 have been 
added to Subheading Note 1 to Chapter 
44.  JOB/RO/2 
 Page 115 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
4412.93 
 
 4412.99 --Other, containing 
at least one layer of 
particle board --Other 4412.93 
 
 4412.99 -- Other, containing at 
least one layer of 
particle board -- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
impregnated paper or paper board or basic metal. CTHS 
 
ex44.12(b)  -  Other  CTH except from 
sheets for veneering obtained by slicing 
laminated wood of 
heading 44.08 
 
 
 
HS 2002 Description Rule 
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 
impregnated paper or paper board or basic metal. CTHS 
 
ex44.12(b)  -  Other  CTH 
 
(c) Recommendation by the Secretariat 
To maintain the initial split structure 
 
97. Heading 46.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
46.01 
 
  
 
  
 
  
 
  
 
 
 
4601.10  
 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). 
-Plaits and similar products of plaiting 
materials, whether 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). 
 
(deleted)  
 Deletion of 
subheading 4601.10 
entails the transfer of that product to 
subheadings 
4601.91 and 4601.99. JOB/RO/2 
Page 116  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
4601.20  
 
 
4601.91 
 4601.99 or not assembled 
into strips 
-Mats, matting and screens of vegetable 
materials 
-Other: 
--Of vegetable 
materials --Other  
 
4601.20  
 
 
4601.91 
 4601.99  
 
- Mats, matting and screens of vegetable 
materials 
- Other: 
-- Of vegetable 
materials -- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 similar 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 
 
 
 
HS 2002 Description Rule 
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  
4601.20 -  Mats, matting and screens of vegetable materials CTSH  
  -  Other:  
4601.91 --  Of vegetable materials As specified for split 
subheadings 
ex4601.91(a) --- Plaits and similar products of plaiting materials, whether or 
not assembled into strips CTH 
ex4601.91(b) --- Other CTSHS 
4601.99 --  Other As specified for split 
subheadings  
ex4601.99(a) --- Plaits and similar products of plaiting materials, whether or 
not assembled into strips CTH 
ex4601.99(b) --- Other CTSHS 
 
(c) Recommendation by the Secretariat 
The same as in the technical rectification. 
  JOB/RO/2 
 Page 117 
 
 
  98. Heading 48.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.01 Newsprint, in rolls 
or sheets. 48.01 Newsprint, in rolls or 
sheets. The scope of paper 
and paperboard of a kind used for 
writing, printing or 
other graphic 
purposes has been 
expanded. At the same time, the size 
of paper, 
paperboard, cellulose wadding 
and webs of 
cellulose fibres in strips or rolls has 
been amended. 
 
(b) Technical rectification 
HS 1996 Description Rule 
48.01 Newsprint, in rolls or sheets. CTH 
 
 
 
HS 2002 Description Rule 
48.01 Newsprint, in rolls or  sheets. CTH, except from 
split heading 
ex48.02 (a). 
 
(c) Recommendation by the Secretariat9 
HS 2002 Description Rule 
48.01 Newsprint, in rolls or sheets. CTH 
 Chapter Notes: 
 1. For the purposes of this Chapte r, those rules which refer to a change of heading or subheading 
shall not apply to changes which result from disassembly.   
 2. [T]hose rules which refer to a change of h eading or subheading shall not apply to changes 
which are the result solely of trimming or cutting to rectangular (including square) shape.  Comments:  Technical rectification and reco mmendations have been obtained from the WCO 
documents specified in the footnotes (except techni cal rectification for heading 48.10 for which a 
RoO was not agreed at the time WCO Secretariat made the transposition of RoO for Chapter 48). Minor amendments have been done to the presentation.  
                                                      
9 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System. JOB/RO/2 
Page 118  
 
   For ease of reference, these WCO documents d ealing with the transposition of Chapter 48 
have been posted in the WTO's Member's website. 
 
99. Heading 48.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.02 
 
  
 
  
 
  
 
 
 
 4802.10 
 
4802.20  
 
  
 
 4802.30 
 
4802.40  
 
  
 
 
 
  
 
 4802.51 
 
4802.52  
 
4802.53  
 
  
 
 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. -Hand-made paper 
and paperboard 
-Paper and paperboard of a 
kind used as a base 
for photo-sensitive, heat-sensitive or 
electro-sensitive 
paper or paperboard -Carbonising base 
paper 
-Wallpaper base -Other paper and 
paperboard, not 
containing fibres obtained by a 
mechanical process 
or of which not 
more than 10% by 
weight of the total fibre content 
consists of such 
fibres: --Weighing less 
than 40 g/m² 
--Weighing 40 g/m² or more but not 
more than 150 g/m² 
--Weighing more than 150 g/m² 
 
  
 
 48.02 
 
  
 
  
 
  
 
 
 
 4802.10 
 
4802.20  
 
  
 
 4802.30 
 
4802.40  
 
  
 
 
 
  
 
 - 
 
-  
 
- 
 
4802.54 
 4802.55 
 
 Uncoated paper and 
paperboard, of a kind 
used for writing, printing or other 
graphic purposes, and 
non perforated punch-cards and punch tape 
paper, in rolls or 
rectangular (including square) sheets, of any 
size, other than paper 
of heading 48.01 or 
48.03; hand-made 
paper and paperboard. - Hand-made paper and 
paperboard 
- Paper and paperboard of a kind used as a base 
for photo-sensitive, 
heat-sensitive or electro-sensitive paper 
or paperboard 
 - Carbonising base 
paper 
- Wallpaper base - Other paper and 
paperboard, not 
containing fibres obtained by a 
mechanical or chemi-
mechanical process or 
of which not more than 
10% by weight of the total fibre content 
consists of such fibres: 
 (deleted) 
 
(deleted)  
 
(deleted)  
-- Weighing less than 
40 g/m² -- Weighing 40 g/m² or 
more but not more than 
150 g/m², in rolls The scope of paper 
and paperboard of a 
kind used for writing, printing or 
other graphic 
purposes has been expanded.  At the 
same time, the size 
of paper, paperboard, 
cellulose wadding 
and webs of 
cellulose fibres in 
strips or rolls has been amended.  JOB/RO/2 
 Page 119 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
 
 
  
 
  
 
4802.60  
 
  
 
 
 
  
 
  
 
-Other paper and paperboard, of 
which more than 10 
% by weight of the total fibre content 
consists of fibres 
obtained by a mechanical process 4802.56 
 
  
 
 
 
 4802.57 
 
 4802.58 
 
  
 
  
 
  
4802.61 
4802.62  
 
 
 
 4802.69 -- Weighing 40 g/m² or 
more but not more than 
150 g/m², in sheets with one side not 
exceeding 435 mm and 
the other side not 
exceeding 297 mm in 
the unfolded state -- Other, weighing 40 
g/m² or more but not 
more than 150 g/m² -- Weighing more than 
150 g/m² 
- Other paper and paperboard, of which 
more than 10 % by 
weight of the total fibre content consists of 
fibres obtained by a 
mechanical or chemi-mechanical process: 
-- In rolls 
-- In sheets with one side  
not exceeding 435 mm 
and the other side not 
exceeding 297 mm in 
the unfolded state -- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
  
HS 2002 Description Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, printing 
or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, 
of any size, other than paper of heading 48.01 or 48.03; hand-made 
paper and paperboard. As specified for split 
heading 
ex48.02(a) - The content came from heading 48.01(HS96)  CTHS except from 
heading 48.01  
ex48.02(b) - The content came from heading 48.02(HS96)  CTHS 
ex48.02(c) - The content came from heading 48.05(HS96)  CTHS, except from 
heading 48.05 or 
split heading 
ex48.23(b) 
ex48.02(d) - Other (The content came from heading 48.23(HS96)) CTHS except from 
split headings 
48.23(f), ex48.10(b) JOB/RO/2 
Page 120  
 
  HS 2002 Description Rule 
or split subheadings 
ex4811.10(a), 
ex4811.41(a), ex4811.49(a), 
ex4811.51(a), 
ex4811.59(b), 
ex4811.60(a) or 
ex4811.90(a) 
 
(c) Recommendation by the Secretariat10 
HS 2002 Description Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, printing 
or other graphic purposes, and non perforated punch-cards and 
punch tape paper, in rolls or rectangular (including square) sheets, 
of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. CTH 
 
Comments:  See comments for heading 48.01. 
 
100. Heading 48.04 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.04 
 
 
  
 
 4804.11 
4804.19 
 4804.21 
4804.29 
 
 
  
4804.31 
4804.39  
 
  
 
4804.41 4804.42 
 
 Uncoated kraft 
paper and 
paperboard, in rolls 
or sheets, other than that of heading 
No. 48.02 or 48.03. 
-Kraftliner: --Unbleached 
--Other 
-Sack kraft paper: --Unbleached 
--Other 
-Other kraft paper 
and paperboard 
weighing 150 g/m² or less: 
--Unbleached 
--Other -Other kraft paper 
and paperboard 
weighing more than 150 g/m² but less 
than 225 g/m²: 
--Unbleached --Bleached 
uniformly 
throughout the mass 48.04 
 
 
  
 
 4804.11 
4804.19 
 4804.21 
4804.29 
 
 
  
4804.31 
4804.39  
 
  
 
4804.41 4804.42 
 
 Uncoated kraft paper 
and paperboard, in rolls 
or sheets, other than 
that of heading 48.02 or 48.03. 
 
- Kraftliner: -- Unbleached 
-- Other 
- Sack kraft paper: -- Unbleached 
-- Other 
- Other kraft paper and 
paperboard weighing 
150 g/m² or less:  
-- Unbleached 
-- Other - Other kraft paper and 
paperboard weighing 
more than 150 g/m² but less than 225 g/m²: 
 
-- Unbleached -- Bleached uniformly 
throughout the mass 
and of which more than The scope of paper 
and paperboard of a 
kind used for 
writing, printing or other graphic 
purposes has been 
expanded. At the same time, the size 
of paper, 
paperboard, cellulose wadding 
and webs of 
cellulose fibres in 
strips or rolls has 
been amended. 
                                                      
10 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System.  JOB/RO/2 
 Page 121 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
 
 
4804.49  
 
  
4804.51 
4804.52  
 
  
 
  
 
 4804.59 and of which more 
than 95% by weight 
of the total fibre content consists of 
wood fibres 
obtained by a 
chemical process 
--Other -Other kraft paper 
and paperboard 
weighing 225 g/m² or more: 
--Unbleached 
--Bleached uniformly 
throughout the mass 
and of which more than 95 % by 
weight of the total 
fibre content consists of wood 
obtained by a 
chemical process --Other  
 
  
 
 
 
4804.49  
 
  
4804.51 
4804.52  
 
  
 
  
 
 4804.59 95% by weight of the 
total fibre content 
consists of wood fibres obtained by a chemical 
process 
 
 
-- Other - Other kraft paper and 
paperboard weighing 
225 g/m² or more:  
-- Unbleached 
-- Bleached uniformly throughout the mass 
and of which more than 
95 % by weight of the total fibre content 
consists of wood 
obtained by a chemical process 
 
 -- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other 
than that of heading No. 48.02 or 48.03. CTH 
 
 
 
HS 2002 Description Rule 
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than 
that of heading 48.02 or 48.03. CTH, except from 
split heading 
ex48.23(a) 
 
(c) Recommendation by the Secretariat11 
HS 2002 Description Rule 
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than 
that of heading 48.02 or 48.03. CTH 
 
Comments:  See comments for heading 48.01. 
 
                                                      
11 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System. JOB/RO/2 
Page 122  
 
  101. Heading 48.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.05 
  
 
 
 
  
4805.10 
  
 
  
 
  
 
4805.21  
4805.22 
 4805.23 
 
 
 
  
 
  
4805.29 
4805.30  
4805.40 
 4805.50 
 
4805.60  
 
 4805.70 
 
 
 
 4805.80 Other uncoated 
paper and paperboard, in rolls 
or sheets, not 
further worked or 
processed than as 
specified in Note 2 to this Chapter. 
-Semi-chemical 
fluting paper (corrugating 
medium) 
  
 
 -Multi-ply paper 
and paperboard: 
--Each layer bleached 
--With only one 
outer layer bleached --Having three or 
more layers, of 
which only the two 
outer layers are 
bleached  
 
  
--Other 
-Sulphite wrapping paper 
-Filter paper and 
paperboard -Felt paper and 
paperboard 
-Other paper and paperboard, 
weighing 150 g/m² 
or less -Other paper and 
paperboard, 
weighing more than 
150 g/m² but less 
than 225 g/m² -Other paper and 
paperboard, 
weighing 225 g/m² or more 48.05 
  
 
 
 
  
 
  
 
4805.11  
4805.12 
4805.19  
 
-  
- 
 - 
 
 
 
 4805.24 
 
4805.25  
- 
4805.30  
4805.40 
 4805.50 
 
-  
 
 - 
 
  
 - 
 
  
 Other uncoated paper 
and paperboard, in rolls or sheets, not further 
worked or processed 
than as specified in 
Note 3 to this Chapter. 
  
- Fluting paper: 
  
 
-- Semi-chemical fluting paper 
-- Straw fluting paper 
-- Other - Testliner (recycled 
liner board): 
(deleted)  
(deleted) 
 (deleted) 
 
 
 
 -- Weighing more than 
150 g/m² 
-- Weighing more than 150 g/m² 
(deleted) 
- Sulphite wrapping paper 
- Filter paper and 
paperboard - Felt paper and 
paperboard 
(deleted)  
 
 (deleted) 
 
 
 
 (deleted) 
 
  
- Other: The transfers result 
from: - the creation of 
subheadings for 
testliner (recycled 
liner board) ; 
- the deletion of subheadings for 
multi-ply paper and 
paperboard.  JOB/RO/2 
 Page 123 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
4805.91 
 
4805.92  
 
4805.93 -- Weighing 150 g/m² 
or less 
-- Weighing more than 150 g/m² but less than 
225 g/m² 
-- Weighing 225 g/m² 
or more 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
48.05 Other uncoated paper and paperboard, in rolls or sheets, not 
further worked or processed than as specified in Note 3 to this Chapter. CTH, except from 
split heading ex48.02(c) or 
ex48.23(b) 
 
(c) Recommendation by the Secretariat12 
HS 2002 Description Rule 
48.05 Other uncoated paper and paperboard, in rolls or sheets, not 
further worked or processed than as specified in Note 3 to this Chapter. CTH 
 
Comments:  See comments for heading 48.01. 
 
102. Heading 48.06 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.06 
 
 
  
 
  
 
4806.10  
4806.20 
 
4806.30 Vegetable 
parchment, 
greaseproof papers, 
tracing papers and glassine and other 
glazed transparent 
or translucent papers, in rolls or 
sheets. 
-Vegetable parchment 
-Greaseproof 
papers 
-Tracing papers 48.06 
 
 
  
 
  
 
4806.10  
4806.20 
 
4806.30 Vegetable parchment, 
greaseproof papers, 
tracing papers and 
glassine and other glazed transparent or 
translucent papers, in 
rolls or sheets.  
 
- Vegetable parchment  
- Greaseproof papers 
 
- Tracing papers Part of the content 
has been transferred 
to subheading 
4823.90 
                                                      
12 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System. JOB/RO/2 
Page 124  
 
  HS 1996 Description HS 2002 Description Reason for change 
4806.40 -Glassine and other 
glazed transparent 
or translucent papers 4806.40 - Glassine and other 
glazed transparent or 
translucent papers 
 
(b) Technical rectification 
HS 1996 Description Rule 
48.06 Vegetable parchment, greaseproof papers, tracing papers and 
glassine and other glazed transparent or translucent papers, in rolls or sheets. CTH 
 
 
 
HS 2002 Description Rule 
48.06 Vegetable parchment, greaseproof papers, tracing papers and 
glassine and other glazed transparent or translucent papers, in rolls 
or sheets. CTH, except from 
split heading 
ex48.23(c) 
 
(c) Recommendation by the Secretariat13 
HS 2002 Description Rule 
48.06 Vegetable parchment, greaseproof papers, tracing papers and 
glassine and other glazed transparent or translucent papers, in rolls 
or sheets. CTH 
 
Comments:  See comments for heading 48.01. 
 103. Heading 48.07 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.07 
  
 
  
 
  
 
  
 
4807.10  
 
 
 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. 
-Paper and paperboard, 
laminated internally 
with bitumen, tar or 
asphalt 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. 
  
 
(deleted)  
 
 
 Deletion of 
subheadings 4807.10 and 
4807.90. 
                                                      
13 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System.  JOB/RO/2 
 Page 125 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
4807.90 -Other - (deleted) 
 
(b) Technical rectification 
HS 1996 Description Rule 
48.07 II.  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 
 
 
 
HS 2002 Description Rule 
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, except from 
split heading ex48.23(d) 
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 
 
Comments:  See comments for heading 48.01. 
 104. Heading 48.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.08 
  
 
  
 
  
 
  
4808.10 
  
 
4808.20 
 
  
 
4808.30 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. 
-Corrugated paper 
and paperboard, whether or not 
perforated 
-Sack kraft paper, 
creped or crinkled, 
whether or not embossed or 
perforated 
-Other kraft paper, 48.08 
  
 
  
 
  
 
  
4808.10 
  
 
4808.20 
 
  
 
4808.30 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 48.03. 
 
  
- Corrugated paper and 
paperboard, whether or not perforated 
 
- Sack kraft paper, 
creped or crinkled, 
whether or not embossed or perforated 
 
- Other kraft paper, The criteria for 
paper in strips or rolls of heading 
48.08 have been 
increased.  At the same time, 
dimensional criteria 
have been deleted for heading 48.10. JOB/RO/2 
Page 126  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
4808.90 creped or crinkled, 
whether or not 
embossed or perforated 
-Other  
 
  
4808.90 creped or crinkled, 
whether or not 
embossed or perforated  
- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
48.08 Paper and paperboard, corrugated (with or without glued flat 
surface sheets), creped, crinkled, embo ssed 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 
 
 
 
HS 2002 Description Rule 
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 48.03. As specified for 
subheadings  
4808.10 -  Corrugated paper and paperboard, whether or not perforated CTH, except from 
split heading 
ex48.23(e) 
4808.20 -  Sack kraft paper, creped or crinkled, whether or not embossed 
or perforated CTH, except from 
split heading 
ex48.23(e) 
4808.30 -  Other kraft paper, creped or crinkled, whether or not 
embossed or perforated CTH, except from 
split heading 
ex48.23(e) 
4808.90 -  Other CC, except from 
split heading 
ex48.23(e) 
 
(c) Recommendation by the Secretariat14 
HS 2002 Description Rule 
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 
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 
                                                      
14 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System.  JOB/RO/2 
 Page 127 
 
 
  HS 2002 Description Rule 
4808.90 -  Other CC 
 
Comments:  See comments for heading 48.01. 
 
105. Heading 48.10  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.10 
 
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
 4810.11 
 
4810.12 
 
  
 
  
 
  
 
  
 
  
 
 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. 
-Paper and paperboard of a kind 
used for writing, 
printing or other graphic purposes, not 
containing fibres 
obtained by a mechanical process 
or of which not more 
than 10% by weight of the total fibre 
content consists of 
such fibres: --Weighing not more 
than 150 g/m² 
--Weighing more 
than 150 g/m² 
  
 
  
 
 -Paper and 
paperboard of a kind 
used for writing, printing or other 
graphic purposes, of 
which more than 10 % by weight of the 
total fibre content 
consists of fibres 48.10 
 
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
 - 
 
- 
 
4810.13 4810.14 
 
  
 
4810.19  
 
  
 
  
 
 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 rectangular (including square) 
sheets, of any size. 
- Paper and paperboard of a kind used for 
writing, printing or 
other graphic purposes, not containing fibres 
obtained by a 
mechanical or chemi-mechanical process or 
of which not more than 
10% by weight of the total fibre content 
consists of such fibres: 
 (deleted) 
 
(deleted) 
 
-- In rolls -- In sheets with one 
side not exceeding 435 
mm and the other side not exceeding 297 mm 
in the unfolded state 
-- Other - Paper and paperboard 
of a kind used for 
writing, printing or other graphic purposes, 
of which more than 
10% by weight of the total fibre content 
consists of fibres 
obtained by a The criteria for 
paper in strips or 
rolls of heading 
48.08 have been increased.  At the 
same time, 
dimensional criteria have been deleted 
for heading 48.10. JOB/RO/2 
Page 128  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
4810.21  
 
 
4810.29 
  
 
  
 
4810.31  
 
  
 
  
 
  
4810.32 
 
 
  
 
  
 
  
4810.39 
  
4810.91 
 4810.99 obtained by a 
mechanical process: 
--Light-weight coated paper 
 
 
--Other 
-Kraft paper and paperboard, other 
than that of a kind 
used for writing, printing or other 
graphic purposes: 
--Bleached uniformly throughout the mass 
and of which more 
than 95% by weight of the total fibre 
content consists of 
wood fibres obtained by a chemical 
process, and 
weighing 150 g/m² or less 
--Bleached uniformly 
throughout the mass 
and of which more 
than 95 % by weight of the total fibre 
content consists of 
wood fibres obtained by a chemical 
process, and 
weighing more than 150 g/m² 
--Other 
-Other paper and paperboard: 
--Multi-ply 
 --Other  
 
-  
4810.22 
 
4810.29 
  
 
  
 
4810.31  
 
  
 
  
 
  
4810.32 
 
 
  
 
  
 
  
4810.39 
  
- 
4810.92 4810.99 mechanical or chemi-
mechanical process: 
(deleted)  
-- Light-weight coated 
paper 
-- Other 
- Kraft paper and paperboard, other than 
that of a kind used for 
writing, printing or other graphic purposes: 
-- Bleached uniformly 
throughout the mass and of which more than 
95% by weight of the 
total fibre content consists of wood fibres 
obtained by a chemical 
process, and weighing 
150 g/m² or less 
 
 -- Bleached uniformly 
throughout the mass 
and of which more than 
95 % by weight of the 
total fibre content consists of wood fibres 
obtained by a chemical 
process, and weighing more than 150 g/m² 
 
 -- Other 
- Other paper and 
paperboard: (deleted) 
-- Multi-ply 
-- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 co ating, whether or not surface-
coloured, surface-decorated or printed, in rolls or sheets. CTH 
 
 
 
 
HS 2002 Description Rule 
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 co ating, whether or not surface-As specified for split 
heading  JOB/RO/2 
 Page 129 
 
 
  HS 2002 Description Rule 
coloured, surface-decorated or printed, in rolls or rectangular 
(including square) sheets, of any size. 
- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a 
mechanical or chemi- mechanical process or  of which not more 
than 10 % by weight of the total fibre content consists of such 
fibres: 
ex48.10(a) -- The content came from heading 48.10(HS96) CTHS 
ex48.10(b) -- The content came from heading 48.23 (HS96) CTHS, except from 
split headings 
ex48.02(d), 
ex48.23(f) or split subheading 
ex4811.10(a), 
ex4811.41(a), ex4811.49(a), 
ex4811.51(a), 
ex4811.59(b), ex4811.60(a) or 
ex4811.90(a) 
 
(c) Recommendation by the Secretariat15 
Recommendation 1 
 
HS 2002 Description Rule 
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 
rectangular (including squa re) sheets, of any size. 
- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by 
a mechanical or chemi-mechani cal process or of which not 
more than 10% by weight of the total fibre content consists of such fibres: CTH 
 
Comments:  See comments for heading 48.01. 
 
Recommendation 2 
 
HS 2002 Description Rule 
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 
rectangular (including squa re) sheets, of any size. 
- Paper and paperboard of a kind used for writing, printing 
or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechani cal process or of which not 
more than 10% by weight of the total fibre content consists As specified for split 
heading 
                                                      
15 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System. JOB/RO/2 
Page 130  
 
  HS 2002 Description Rule 
of such fibres: 
ex48.10(a) --In strips or rolls of a width exceeding 15 cm; or in 
rectangular (including squa re) sheets with one side 
exceeding 36 cm and the other si de exceeding 15 cm in the 
unfolded state. CTHS 
ex48.10(b) --Other CTHS, except from 
split heading 
ex48.02(a), 
ex48.11(c), ex48.23(g) or 
ex48.23(h) 
 
Comments:  See comments for heading 48.01. 
 
106. Heading 48.11 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
48.11 
 
  
 
  
 
  
 
  
 
4811.10  
 
  
 
4811.21 
4811.29 
  
 
  
 
4811.31  
4811.39 
4811.40  
 
  
 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. 
 
-Tarred, bituminised or asphalted paper 
and paperboard 
-Gummed or adhesive paper and 
paperboard: 
--Self adhesive 
--Other 
-Paper and paperboard coated, 
impregnated or 
covered with plastics (excluding 
adhesives): 
--Bleached, weighing more than 150 g/m² 
--Other 
-Paper and paperboard, coated, 
impregnated or 
covered with wax, paraffin wax, stearin, 
oil or glycerol 48.11 
 
  
 
  
 
  
 
  
 
4811.10  
 
  
 
4811.41 
4811.49 
  
 
  
 
4811.51  
4811.59 
4811.60  
 
  
 Paper, paperboard, 
cellulose wadding and 
webs of cellulose fibres, coated, 
impregnated, covered, 
surface-coloured, surface-decorated or 
printed, in rolls or 
rectangular (including square) sheets, of any 
size, other than goods 
of the kind described in heading 48.03, 48.09 or 
48.10. 
- Tarred, bituminised or asphalted paper and 
paperboard 
- Gummed or adhesive paper and paperboard: 
 
-- Self-adhesive 
-- Other 
- Paper and paperboard coated, impregnated or 
covered with plastics 
(excluding adhesives):  
 
-- Bleached, weighing more than 150 g/m² 
-- Other 
- Paper and paperboard, 
coated, impregnated or 
covered with wax, 
paraffin wax, stearin, oil or glycerol 
 The transfers result 
from amendments 
regarding the size of paper, paperboard, 
cellulose wadding 
and webs of cellulose fibres in 
strips or rolls.  JOB/RO/2 
 Page 131 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
4811.90 -Other paper, 
paperboard, cellulose 
wadding and webs of cellulose fibres 4811.90 - Other paper, 
paperboard, cellulose 
wadding and webs of cellulose fibres 
 
(b) Technical rectification 
HS 1996 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impreg nated, 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 
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 
 
 
 
HS 2002 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impreg nated, covered, surface-coloured, surface-
decorated or printed, in rolls or rectangular (including square) 
sheets, of any size, other than goods of the kind described in 
heading 48.03, 48.09 or 48.10. As specified for 
subheadings  
4811.10 - Tarred, bituminised or asphalted paper and paperboard As specified for split 
subheading 
ex4811.10(a) -- The content came from he ading 48.23(HS96) CTSHS except from 
split heading ex48.02(d), 
ex48.10(b),  
ex48.23(f) or split subheading 
ex4811.41(a), 
ex4811.49(a), ex4811.51(a), 
ex4811.59(b), 
ex4811.60(a) or ex4811.90(a) 
ex4811.10(b) -- Other CTSHS 
 - Gummed or adhesive paper and paperboard: As specified for split 
subheading 
4811.41 --   Self-adhesive  
ex4811.41(a) ---The content came from heading 48.23(HS96) CTSHS except from JOB/RO/2 
Page 132  
 
  HS 2002 Description Rule 
split heading 
ex48.02(d), 
ex48.10(b) , ex48.23(f) or split 
subheading 
ex4811.10(a), 
ex4811.49(a), 
ex4811.51(a), ex4811.59(b), 
ex4811.60(a) or 
ex4811.90(a) 
ex4811.41(b) --- Other CTSHS 
4811.49 --   Other As specified for split 
subheading 
ex4811.49(a) 
 
  
 
  --- The content came from heading 48.23(HS96) 
 CTSHS except from 
split heading 
ex48.02(d), ex48.10(b) or 
ex48.23(f) or split 
subheadings ex4811.10(a), 
ex4811.41(a), 
ex4811.51(a), ex4811.59(b), 
ex4811.60(a) or 
ex4811.90(a) 
ex4811.49(b) --- Other CTSHS 
  - Paper and paperboard coated, impregnated or covered with 
plastics (excluding adhesives): As specified for split 
subheading 
4811.51 --   Bleached, weighi ng more than 150 g/m²  
ex4811.51(a) --- The content came from h eading 48.23(HS96) CTSHS except from 
split heading 
ex48.02(d), 
ex48.10(b), ex48.23(f) or split 
subheadings 
ex4811.10(a), ex4811.41(a), 
ex4811.49(a), 
ex4811.59(b), ex4811.60(a) or 
ex4811.90(a) 
ex4811.51(b) --- Other CTSHS 
4811.59 --  Other As specified for split 
subheading  
ex4811.59(a) --- Ink-jet imaging paper and paperboardcoated, impregnated or 
covered with plastic CTSHS 
ex4811.59(b) ---The content came from heading 48.23(HS96) CTSHS except from 
split heading 
ex48.02(d), 
ex48.10(b) ex48.23(f) or split 
subheadings 
ex4811.10(a), ex4811.41(a), 
ex4811.49(a),  JOB/RO/2 
 Page 133 
 
 
  HS 2002 Description Rule 
ex4811.51(a), 
ex4811.60(a) or 
ex4811.90(a) 
ex4811.59(c) --- Other CTSHS except from split subheading 
ex4811.59(a) 
4811.60 - Paper and paperboard, coated, impregnated or covered with 
wax, paraffin wax, stearin, oil or glycerol  As specified for split 
subheading 
ex4811.60(a) -- The content came from he ading 48.23(HS96) CTSHS except from 
split heading 
ex48.02(d), ex48.10(b) or 
ex48.23(f) or split 
subheadings ex4811.10(a), 
ex4811.41(a), 
ex4811.49(a), ex4811.51(a), 
ex4811.59(b) or 
ex4811.90(a) 
ex4811.60(b) -- Other CTSHS 
4811.90 -  Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres As specified for split 
subheading 
ex4811.90(a) -- The content came from he ading 48.23(HS96) CTSHS except from 
split heading 
ex48.02(d), 
ex48.10(b) or 
ex48.23(f) or split subheadings 
ex4811.10(a), 
ex4811.41(a), ex4811.49(a), 
ex4811.51(a), 
ex4811.59(b) or ex4811.60(a)  
ex4811.90(b) -- Other CTSHS 
 
(c) Recommendation by the Secretariat16 
Recommendation 1 
 
HS 2002 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impreg nated, covered, surface-coloured, surface-
decorated or printed, in rolls or rectangular (including square) 
sheets, of any size, other than goods of the kind described in heading 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:  
4811.41 --   Self-adhesive CTSH 
4811.49 --   Other CTSH 
                                                      
16 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System. JOB/RO/2 
Page 134  
 
  HS 2002 Description Rule 
 - Paper and paperboard coated, impregnated or covered with 
plastics (excluding adhesives):  
4811.51 --   Bleached, weighing  more than 150 g/m² CTSH 
4811.59 --  Other As specified for split 
subheadings  
ex4811.59(a) ---  Ink-jet imaging paper and paperboardcoated, impregnated or 
covered with plastic CTSHS 
ex4811.59(b) --- Other CTSH 
4811.60 - 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 
 
Recommendation 2 
 
HS 2002 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impreg nated, covered, surface-coloured, surface-
decorated or printed, in rolls or rectangular (including square) 
sheets, of any size, other than goods of the kind described in 
heading 48.03, 48.09 or 48.10. As specified for split 
heading  
ex48.11(a) -Ink-jet imaging paper and paperboard coated, impregnated or 
covered with plastic CTHS 
ex48.11(b) -Other CTH 
 
Recommendation 3 
 
HS 2002 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impreg nated, covered, surface-coloured, surface-
decorated or printed, in rolls or rectangular (including square) 
sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. As specified for split 
heading  
ex48.11(a) - In strips or rolls of a width not exceeding 15 cm; in 
rectangular (including square) sheets no side exceeding 36 cm CTHS 
ex48.11(b) -Ink-jet imaging paper and paperboard coated, impregnated or 
covered with plastic CTHS 
ex48.11(c) -Other CTH 
 
Comments:  See comments for heading 48.01 
 
107. Heading 48.23  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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 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 The scope of paper 
and paperboard of a 
kind used for 
writing, printing or other graphic 
purposes has been 
expanded. At the same time, the size 
of paper,  JOB/RO/2 
 Page 135 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
4823.11 
4823.19 
4823.20 
 4823.40 
 
  
 
  
 
4823.51  
4823.59 
4823.60  
 
 4823.70 
 
4823.90 fibres. 
-Gummed or adhesive 
paper, in strips or rolls: --Self-adhesive 
--Other 
-Filter paper and 
paperboard 
-Rolls, sheets and dials, printed for self-
recording apparatus 
-Other paper and paperboard, of a kind 
used for writing, 
printing or other graphic purposes: 
--Printed, embossed or 
perforated --Other 
-Trays, dishes, plates, 
cups and the like, of paper or paperboard 
 
-Moulded or pressed articles of paper pulp 
-Other  
 
  
4823.12 
4823.19 
4823.20 
 4823.40 
 
 - 
 
  
 
-  
- 
4823.60  
 
 4823.70 
 
4823.90 fibres. 
- Gummed or 
adhesive paper, in strips or rolls: 
-- Self-adhesive 
-- Other 
- Filter paper and 
paperboard - Rolls, sheets and 
dials, printed for self-
recording apparatus (deleted) 
 
  
 
(deleted)  
(deleted) 
- Trays, dishes, plates, cups and the 
like, of paper or 
paperboard - Moulded or pressed 
articles of paper pulp 
- Other paperboard, 
cellulose wadding 
and webs of cellulose fibres in 
strips or rolls has 
been amended. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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. As specified for split 
heading 
ex48.23(a) -The content came from heading 48.04(HS96) CTHS except from 
heading 48.04  
ex48.23(b) -The content came from heading 48.05(HS96) CTHS except from 
heading 48.05 or 
split heading 
ex48.02(c) 
ex48.23(c) -The content came from heading 48.06(HS96) CTHS except from 
heading 48.06 
ex48.23(d) -The content came from heading 48.07(HS96) CTHS except from 
heading 48.07 
ex48.23(e) -The content came from heading 48.08(HS96) CTHS except from 
heading 48.08 [or from Chapter 48] JOB/RO/2 
Page 136  
 
  HS 2002 Description Rule 
ex48.23(f) -Other (The content came fr om heading 48.23(HS96)) CTH except from 
split heading 
ex48.02(d), ex48.10(b) or split 
subheadings 
ex4811.10(a), 
ex4811.41(a), 
ex4811.49(a), ex4811.51(a), 
ex4811.59(b), 
ex4811.60(a) or ex4811.90(a) 
 
(c) Recommendation by the Secretariat17 
HS 2002 Description Rule 
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. As specified for split 
heading 
ex48.23(a) -   Uncoated kraft paper and paperboard, other than that of 
heading 48.02 or 48.03 in strips or rolls of a width exceeding 15 
cm but not exceeding 36 cm   CTH 
ex48.23(b) -   Other uncoated paper and paperboard, not further worked or 
processed than as specified in Note  3 to this Chapter in strips or 
rolls of a width exceeding 15 cm but not exceeding 36 cm,   CTH 
ex48.23(c) -   Vegetable parchment, greaseproof papers, tracing papers and 
glassine and other glazed transparent or translucent papers, in 
strips or rolls of a width exceeding 15 cm but not exceeding 36 
cm    CTH 
ex48.23(d) -   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 strips or rolls of a width exceeding 15 cm but not 
exceeding 36 cm    CTH 
ex48.23(e) -   Paper and paperboard, corrugated (with or without glued flat 
surface sheets), whether or not pe rforated other than paper of 
the kind described in heading 48.03, in strips or rolls of a width 
exceeding 15 cm but not exceeding 36 cm; kraft paper, creped 
or crinkled, whether or not embossed or perforated, in strips or 
rolls other than paper of the kind described in heading 48.03, of 
a width exceeding 15 cm but not exceeding 36 cm    CTHS 
ex48.23(f) -   Paper and paperboard, corrugated (with or without glued flat 
surface sheets), creped, crinkled , embossed or perforated, in 
strips or rolls other than paper of the kind described in heading 
48.03, of a width exceeding 15  cm but not exceeding 36 cm, 
other than paper and paperboard covered by split heading 
ex48.23(e)    CC 
ex48.23(g) -   Other, in strips or rolls, of a width not exceeding 15cm or in 
rectangular (including square) sheets no side exceeding 36 cm    CTHS 
ex48.23(h) -   Other CTHS, except from 
ex48.02(a), 
                                                      
17 World Customs Organization.  Non-paper, on the simplified presentation of the product specific rules 
of origin applicable to Chapter 48 in the context of the technical rectifications relating to changes in the 
Harmonized System.  JOB/RO/2 
 Page 137 
 
 
  HS 2002 Description Rule 
ex48.10(b), 
ex48.11(c) or 
ex48.23(g) 
 
108. Heading 51.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
51.02 
 
 5102.10 
 
  Fine or coarse animal 
hair, not carded or 
combed. -Fine animal hair 
 
 51.02 
 
  
5102.11 
 5102.19 Fine or coarse animal 
hair, not carded or 
combed. - Fine animal hair: 
-- Of Kashmir  
(cashmere) goats -- Other Subheading 5102.10 
has been subdivided 
to create a new subheading 5102.11 
for fine animal hair 
of Kashmir (cashmere) goats. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
 
HS 2002 Description Rule 
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. 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.   Therefore, no modification is needed; the rule can 
be transposed directly.  JOB/RO/2 
Page 138  
 
  109. Heading 51.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
51.05 
  
 
 
5105.30 Wool and fine or 
coarse animal hair, carded or combed 
(including combed 
wool in fragments). 
-Fine animal hair, 
carded or combed 51.05 
  
 
 
 
 5105.31 
 
5105.39 Wool and fine or 
coarse animal hair, carded or combed 
(including combed 
wool in fragments). 
- Fine animal hair, 
carded or combed: -- Of Kashmir 
(cashmere) goats 
-- Other Subheading 5105.30 
has been subdivided to create a new 
subheading 5105.31 
for fine animal hair 
of Kashmir 
(cashmere) goats. 
 
(b) Technical rectification 
HS 1996 Description Rule 
51.05 
 Wool and fine or coarse animal hair, carded or combed 
(including combed wool in fragments). CTH 
 
 
 
HS 2002 Description Rule 
51.05 Wool and fine or coarse animal hair, carded or combed 
(including combed wool in fragments). CTH 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.   Therefore, no modification is needed; the rule can 
be transposed directly.  
110. Heading 53.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
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). 
 
-Other: 53.05 
  
 
  
 
  
 
  
 
5305.90 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). 
-Other Deletion of 
subheadings 5305.91 and 
5305.99 entails the 
transfer of those products to 
subheading  
5305.90.  JOB/RO/2 
 Page 139 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
5305.91 
5305.99 --Raw 
--Other - 
- (deleted) 
(deleted) 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 wher e the tow, 
noils and waste of this split 
heading are derived from manufacturing or 
processing operations or 
from consumption 
 
 
HS 2002 Description Rule 
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 wher e the tow, 
noils and waste of this split heading are derived from 
manufacturing or 
processing operations or 
from consumption 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 JOB/RO/2 
Page 140  
 
  Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule which is set out at split level.  Therefore, no technical rectification is needed. 
Maintain the initial split heading structure.    JOB/RO/2 
 Page 141 
 
 
  111. Heading 53.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
53.08 
  
5308.10 
5308.20 
5308.30 
5308.90 Yarn of other vegetable 
textile fibres; paper yarn. 
-Coir yarn 
-True hemp yarn 
-Paper yarn 
-Other 53.08 
  
5308.10 
5308.20 
- 
5308.90 Yarn of other 
vegetable textile fibres; paper yarn. 
- Coir yarn 
- True hemp yarn 
(deleted) 
- Other Deletion of 
subheading 5308.30 entails the transfer 
of that product to 
subheading 5308.90 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Maintain the initial split heading struct ure.  No technical rectification is needed. JOB/RO/2 
Page 142  
 
   
112. Heading 56.07 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
56.07 
 
 
  
 
  
 
  
5607.30 
 
 
 5607.90 Twine, cordage, 
ropes and cables, 
whether or not plaited 
or braided and whether or not 
impregnated, coated, 
covered or sheathed with rubber or 
plastics. 
  
-Of abaca (Manila 
hemp or Musa textilis 
Nee) or other hard 
(leaf) fibres -Other 56.07 
 
 
  
 
  
 
  
- 
 
 
 5607.90 Twine, cordage, 
ropes and 
cables, whether 
or not plaited or braided and 
whether or not 
impregnated, coated, covered 
or sheathed with 
rubber or plastics. 
(deleted) 
 
 
 -Other Deletion of subheading 
5607.30 entails the transfer 
of that product to 
subheading 5607.90. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.   Therefore, no modification is needed; the rule can 
be transposed directly.   JOB/RO/2 
 Page 143 
 
 
  113. Heading 59.04 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
59.04 
  
 
 
 
  
5904.10 
 5904.91 
 
  
5904.92 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.  
-Linoleum 
-Other: --With a base 
consisting of 
needleloom felt or nonwovens 
--With other textile 
base 59.04 
  
 
 
 
  
5904.10 
5904.90 - 
 
  
- 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. 
- Linoleum 
- Other (deleted) 
 
  
(deleted) Deletion of 
subheading 5904.91 and 5904.92 entails 
the transfer of those 
products to 
subheading 5904.90 
 
(b) Technical rectification 
HS 1996 Description Rule 
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  
 
 
 
 
HS 2002 Description Rule 
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  
 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment: The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.  Therefore, no modification is needed; the rule can 
be transposed directly.  
114. Heading 60.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
60.02 
 
  
 
 Other knitted or 
crocheted fabrics. 
  
 
 60.02 
 
  
 
 Knitted or crocheted 
fabrics of a width not 
exceeding 30 cm, containing by weight 
5% or more of 
elastomeric yarn or The new structure of 
headings 60.02 to 
60.06 for knitted or crocheted fabrics has 
been created with a 
view to establishing JOB/RO/2 
Page 144  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
 6002.10 
 
 
 
  
6002.20 
 6002.30 
 
  
 
  
 
  
6002.41 
 6002.42 
6002.43 
6002.49 
 
6002.91  
6002.92 
6002.93 6002.99  
 
 -Of a width not 
exceeding 30 cm, 
containing by weight 5 
% or more of 
elastomeric yarn or rubber thread 
-Other, of a width not 
exceeding 30 cm -Of a width exceeding 
30 cm, containing by 
weight 5 % or more of elastomeric yarn or 
rubber thread 
-Other fabrics, warp knit (including those 
made on galloon 
knitting machines):  
--Of wool or fine 
animal hair --Of cotton 
--Of man-made fibres 
--Other 
-Other: 
--Of wool or fine animal hair 
--Of cotton 
--Of man-made fibres --Other  
 
 - 
 
 
 
  
- 
 - 
 
  
 
6002.40  
 
  
- 
 - 
- 
- 
6002.90 
-  
- 
- - 
60.03 
  
 
  
6003.10 
 6003.20 
6003.30 
6003.40 6003.90 
60.04 
 
 
  
 
  
 
6004.10  
 
 rubber thread, other 
than those of heading 
60.01. (deleted) 
 
 
 
  
(deleted) 
 (deleted) 
 
  
 
- Containing by weight 5% or more of 
elastomeric yarn but 
not containing rubber 
thread 
(deleted) 
 (deleted) 
(deleted) 
(deleted) 
- Other 
(deleted)  
(deleted) 
(deleted) (deleted) 
Knitted or crocheted 
fabrics of a width not exceeding 30 cm, 
other than those of 
heading 60.01 or 60.02. 
- Of wool or fine 
animal hair - Of cotton 
- Of synthetic fibres 
- Of artificial fibres - Other 
Knitted or crocheted 
fabrics of a width 
exceeding 30 cm, 
containing by weight 5% or more of 
elastomeric yarn or 
rubber thread, other than those of heading 
60.01. 
- Containing by weight 5 % or more 
of elastomeric yarn 
but not containing a parallel between 
woven fabrics and 
knitted or crocheted fabrics.  JOB/RO/2 
 Page 145 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
6004.90 
60.05  
 
 
 
  
6005.10 
  
6005.21 
 6005.22 
6005.23 
 6005.24 
 
6005.31  
6005.32 
6005.33  
6005.34 
 
6005.41 
 6005.42 
6005.43 
 6005.44 
6005.90 
60.06  
6006.10 
  
6006.21 
 6006.22 
6006.23 
 6006.24 
 
6006.31 
 
6006.32 6006.33 
 
6006.34  
6006.41 
 6006.42 
6006.43 
 rubber thread 
- Other 
Warp knit fabrics (including those 
made on galloon 
knitting machines), 
other than those of 
headings 60.01 to 60.04. 
- Of wool or fine 
animal hair - Of cotton: 
-- Unbleached or 
bleached -- Dyed 
-- Of yarns of 
different colours -- Printed 
- Of synthetic fibres: 
-- Unbleached or bleached 
-- Dyed 
-- Of yarns of different colours 
-- Printed 
- Of artificial fibres: 
-- Unbleached or 
bleached -- Dyed 
-- Of yarns of 
different colours -- Printed 
- Other 
Other knitted or crocheted fabrics. 
- Of wool or fine 
animal hair - Of cotton: 
-- Unbleached or 
bleached -- Dyed 
-- Of yarns of 
different colours -- Printed 
- Of synthetic fibres: 
-- Unbleached or 
bleached 
-- Dyed -- Of yarns of 
different colours 
-- Printed - Of artificial fibres: 
-- Unbleached or 
bleached -- Dyed 
-- Of yarns of 
different colours JOB/RO/2 
Page 146  
 
  HS 1996 Description HS 2002 Description Reason for change 
6006.44 
6006.90 -- Printed 
- Other 
 
(b) Technical rectification18 
HS 1996 Description Rule 
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  
 
 
 
HS 2002 Description Rule 
60.02 Other knitted or crocheted fabrics. As specified for split 
headings 
ex60.02(a) through ex60.06(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) through 
ex60.06(b) - Other CTH  
 
(c) Recommendation by the Secretariat19 
 As set in the technical rectification. 
 Comment:  As the content of heading 6002 (H S 1996) has been split out into 4 headings, 
i.e., headings 60.03, 60.04, 60.05 and 60.06; these ne wly created headings need to be split following 
the case of heading 60.02 (HS 1996). 
                                                      
18 World Customs Organization.  Non-paper, Guide to  the Technical Rectification Exercise:  How to 
deal with the technical rectifications re lating to changes in the Harmonized System. 
19 World Customs Organization.  Non-paper, Guide to  the Technical Rectification Exercise:  How to 
deal with the technical rectifications re lating to changes in the Harmonized System. 
  JOB/RO/2 
 Page 147 
 
 
  115. Heading 61.10 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
61.10 
  
 
6110.10 Jerseys, pullovers, 
cardigans, waist-coats and similar articles, 
knitted or crocheted. 
-Of wool or fine animal 
hair 61.10 
  
 
 
 
6110.11 6110.12 
 
6110.19 Jerseys, pullovers, 
cardigans, waist-coats and similar articles, 
knitted or crocheted. 
- Of wool or fine 
animal hair: 
-- Of wool -- Of Kashmir 
(cashmere) goats 
-- Other Subheading 6110.10 
has been subdivided to create new 
subheadings 
6110.11 and 
6110.12 for products 
of wool and fine animal hair of 
Kashmir (cashmere) 
goats. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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.] 
 
 
 
HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clot hing 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 JOB/RO/2 
Page 148  
 
  HS 2002 Description Rule 
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.] 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at split heading level.  Therefore, no modification is needed; the 
rule can be transposed directly. 
 
116. Heading 68.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
68.12 
 
 
 
  
 
  
 
  
 
  
 
6812.10  
 
  
 
6812.20 
6812.30 
 6812.40 
 
6812.50  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. 
 
-Fabricated asbestos fibres; mixtures with a 
basis of asbestos or 
with a basis of asbestos and magnesium 
carbonate 
- Yarn and thread 
-Cords and string, 
whether or not plaited - Woven or knitted 
fabric 
-Clothing, clothing accessories, footwear 68.12 
 
 
 
  
 
  
 
  
 
  
 
-  
 
  
 
- 
- 
 - 
 
6812.50  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 
68.11 or 68.13. 
(deleted)  
 
  
 
(deleted) 
(deleted) 
 (deleted) 
 
-  Clothing, clothing accessories, footwear Deletion of 
subheadings 6812.10 
to 6812.40 entails 
the transfer of those 
products to subheading 6812.90  JOB/RO/2 
 Page 149 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
6812.60 
 6812.70 
 
 
 
6812.90 and headgear 
- Paper, millboard and 
felt -Compressed asbestos 
fibre jointing, in sheets 
or rolls 
 
- Other  
6812.60 
 6812.70 
 
 
 
6812.90 and headgear 
-  Paper, millboard 
and felt -  Compressed 
asbestos fibre 
jointing, in sheets or 
rolls 
-  Other 
 
(b) Technical rectification20 
HS 1996 Description Rule 
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 accessori es, 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 
 
 
 
 
HS 2002 Description Rule 
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 
subheading  
 
 
6812.90 Other As specified for split 
subheading 
ex6812.90(a) 
 
ex6812.90(b) ex6812.90(c) 
 
 ex6812.90(d) 
ex6812.90(e) -- fabricated asbestos fibres; mixtures with a basis of asbestos or 
with a basis of asbestos and magnesium carbonate 
--Yarn and thread --Cords and string, whether or not plaited 
 
 --woven or knitted fabric 
--Other CTH 
 
CTSHS CTSHS, except from 
split subheading 
6812.90(b) CTSHS 
CTSHS 
                                                      
20 World Customs Organization.  Non-paper, Guide to  the Technical Rectification Exercise:  How to 
deal with the technical rectifications re lating to changes in the Harmonized System. 
 JOB/RO/2 
Page 150  
 
  (c) Recommendation by the Secretariat
21 
 As set in the technical rectification.  
 Comment:  Since subheading 6812.50, 6812.60 and 6812.70 and the overall coverage of heading 
68.12 remain unchanged, the technical rectifica tion is to be made to subheading 6812.90 only. 
By this split structure, changes from fibres to yarn, ya rn to fabrics, fabrics to articles of asbestos are 
recognised as origin conferring processes.  For fibr es of split subheading ex6812.90(a), a CTH rule 
should be maintained not to allow any changes within heading 68.12. 
 
117. Heading 70.10 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
70.10 
 
 
 
  
 
  
 
  
7010.91 
7010.92  
7010.93 
 7010.94 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. 
 -Other, of a capacity: 
--Exceeding 1 l 
--Exceeding 0.33 l but not exceeding 1 l 
-- Exceeding 0.15 l but 
not exceeding 0.33 l --Not exceeding 0.15 l 70.10 
 
 
 
  
 
  
 
 7010.90 
- 
-  
- 
 - 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. - Other 
(deleted) 
(deleted)  
(deleted) 
 (deleted) Deletion of 
subheading 7010.91 
to 7010.94 entails 
the transfer of those 
products to new subheading 7010.90. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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).] 
                                                      
21 World Customs Organization.  Non-paper, Guide to  the Technical Rectification Exercise:  How to 
deal with the technical rectifications re lating to changes in the Harmonized System. 
  JOB/RO/2 
 Page 151 
 
 
  HS 1996 Description Rule 
ex70.10(b)  - Other CTH 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at a split heading le vel.  Technical rectificat ion is necessary only if 
origin criteria are set out on a subheading basis.  Th erefore, no modification is needed; the rule can be 
transposed directly. 
 
118. Heading 71.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
71.12 
 
  
 
  
 
  
 
 
7112.10 
  
 
 7112.20 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. 
 
-Of gold, including 
metal clad with gold but excluding 
sweepings containing 
other precious metals -Of platinum, including 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. 
(deleted) 
  
 
 (deleted) Creation of a new 
subheading 7112.30 
for the identification of certain specific 
categories of waste JOB/RO/2 
Page 152  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
  
 
 
 
 7112.90 metal clad with 
platinum but excluding 
sweepings containing other precious metals 
 
 
 
 -Other  
 
  
7112.30 
 
 
  
7112.91 
  
 
 7112.92 
 
  
 
 7112.99  
 
  
- Ash containing 
precious metal or 
precious metal 
compounds - Other: 
-- Of gold, including 
metal clad with gold but excluding 
sweepings containing 
other precious metals -- Of platinum, 
including metal clad 
with platinum but excluding sweepings 
containing other 
precious metals -- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.   Therefore, no modification is needed; the rule can 
be transposed directly.  JOB/RO/2 
 Page 153 
 
 
  119. Heading 73.02 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
73.02 
  
 
 
 
  
 
  
 
  
 
  
 
7302.10 7302.20 
7302.30 
  
 
7302.40 
 
7302.90 Railway or tramway 
track 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. 
 
-Rails -Sleepers (cross-ties) 
-Switch blades, 
crossing frogs, point rods and other crossing 
pieces 
-Fish-plates and sole 
plates 
-Other 73.02 
  
 
 
 
  
 
  
 
  
 
  
 
7302.10 - 
7302.30 
  
 
7302.40 
 
7302.90 Railway or tramway 
track 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. 
- Rails (deleted) 
- Switch blades, 
crossing frogs, point rods and other 
crossing pieces 
- Fish-plates and sole 
plates 
- Other Deletion of 
subheading 7302.20 entails the transfer 
of that product to 
7302.90 
 
(b) Technical rectification 
HS 1996 Description Rule 
73.02 Railway or tramway track 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 
 
 
 
HS 2002 Description Rule 
73.02 Railway or tramway track 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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. JOB/RO/2 
Page 154  
 
   
Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.   Therefore, no modification is needed; the rule can 
be transposed directly. 
 
120. Heading 74.15  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
74.15 
  
 
  
 
 
 
  
 
  
 
 7415.31 
 
7415.32  
7415.39 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.  
-Other threaded 
articles: --Screws for wood 
 
--Other screws; bolts and nuts 
--Other 74.15 
  
 
  
 
 
 
  
 
  
 
 7415.33 
 
-  
7415.39 Nails, tacks, drawing 
pins, staples (other than those of heading 
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. 
- Other threaded 
articles: -- Screws; bolts and 
nuts 
(deleted)  
-- Other Deletion of 
subheading 7112.30 for the identification 
of certain specific 
categories of waste. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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, nu ts, screw hooks, rivets, cotters, 
cotter-pins, washers (including spring washers) and similar 
articles, of copper. CTH 
 
 
 
HS 2002 Description Rule 
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, nu ts, screw hooks, rivets, cotters, 
cotter-pins, washers (including spring washers) and similar 
articles, of copper. CTH 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification.  
  JOB/RO/2 
 Page 155 
 
 
  Comment:  The amendment to the nomenclature occu rs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.   Therefore, no modification is needed; the rule can 
be transposed directly. 
 
121. Heading 81.01 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.01 
  
 
 8101.91 
 
  
 
8101.92  
 
  
8101.93 
  
 
 
 
  
 
  
 
  
8101.99 Tungsten (wolfram) 
and articles thereof, including waste and 
scrap. 
-Other: --Unwrought tungsten, 
including bars and rods 
obtained simply by sintering; waste and 
scrap 
--Bars and rods, other than those obtained 
simply by sintering, 
profiles, plates, sheets, strip and foil 
--Wire 
  
 
 
 
  
 
  
 
  
--Other 81.01 
  
 
 - 
 
  
 
-  
 
  
- 
8101.94  
 
 
 
8101.95  
 
  
 
8101.96 8101.97 
8101.99 Tungsten (wolfram) 
and articles thereof, including waste and 
scrap. 
- Other: (deleted) 
 
  
 
(deleted)  
 
  
(deleted) 
-- Unwrought tungsten, including 
bars and rods 
obtained simply by 
sintering 
-- Bars and rods, other than those 
obtained simply by 
sintering, profiles, plates, sheets, strip 
and foil 
-- Wire -- Waste and scrap 
-- Other Creation of new 
subheading 8101.97 for identification of 
certain specific 
categories of waste. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 JOB/RO/2 
Page 156  
 
  HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
  JOB/RO/2 
 Page 157 
 
 
  Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
 
122. Heading 81.02  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.02 
  
 
 8102.91 
 
 
 
  
8102.92 
  
 
 8102.93 
 
  
 
  
 
  
 
 
 
 8102.99 Molybdenum and 
articles thereof, including waste and 
scrap. 
-Other: --Unwrought 
molybdenum, 
including bars and rods 
obtained simply by 
sintering; waste and scrap 
--Bars and rods, other 
than those obtained simply by sintering, 
profiles, plates, sheets, 
strip and foil --Wire 
 
  
 
  
 
  
 
 
 
 --Other 81.02 
  
 
 - 
 
 
 
  
- 
  
 
 - 
8102.94 
  
 
 8102.95 
 
  
 
 
8102.96 
8102.97 8102.99 Molybdenum and 
articles thereof, including waste and 
scrap. 
- Other: (deleted) 
 
 
 
  
(deleted) 
  
 
 (deleted) 
-- Unwrought 
molybdenum, including bars and 
rods obtained simply 
by sintering -- Bars and rods, 
other than those 
obtained simply by sintering, profiles, 
plates, sheets, strip 
and foil 
-- Wire 
-- Waste and scrap -- Other Creation of a new 
subheading 8102.97 for identification of 
certain specific 
categories of waste. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
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 JOB/RO/2 
Page 158  
 
  HS 1996 Description Rule 
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 
 
  
HS 2002 Description Rule 
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 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
  JOB/RO/2 
 Page 159 
 
 
  Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
 
123. Heading 81.03 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.03 
  
8103.10 
  
 
 
 
  
 
  
 
8103.90 Tantalum and articles 
thereof, including waste and scrap. 
-Unwrought tantalum, 
including bars and rods obtained simply by 
sintering; waste and 
scrap; powders 
 
  
 
  
 
-Other 81.03 
  
- 
  
 
 
 
8103.20  
 
  
8103.30 
8103.90 Tantalum and articles 
thereof, including waste and scrap. 
(deleted) 
  
 
 
 
- Unwrought tantalum, including 
bars and rods 
obtained simply by sintering; powders 
- Waste and scrap 
- Other Subheading 8103.10 
has been subdivided to create a new 
subheading 8103.30 
for the identification of certain specific 
categories of waste. 
 
 
(b) Technical rectification 
HS 1996 Description Rule 
81.03 Tantalum and articles thereo f, 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  JOB/RO/2 
Page 160  
 
  HS 1996 Description Rule 
ex81.03(ij) - Flakes CTHS 
ex81.03(k) - Cables CTHS 
ex81.03(l) - Other CTHS 
 
 
 
HS 2002 Description Rule 
81.03 Tantalum and articles thereo f, 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) -Tubes or pipes fittings CTHS 
ex81.03(h) - Powders CTHS  
ex81.03(ij) - Flakes CTHS 
ex81.03(k) - Cables CTHS 
ex81.03(l) - Other CTHS 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
  JOB/RO/2 
 Page 161 
 
 
  124. Heading 81.05  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.05 
  
 
 
 
 8105.10 
 
  
 
  
 
  
 
  
8105.90 Cobalt mattes and other 
intermediate products of cobalt metallurgy; 
cobalt and articles 
thereof, including 
waste and scrap. 
 -Cobalt mattes and 
other intermediate 
products of cobalt metallurgy; unwrought 
cobalt; waste and 
scrap; powders  
 
  
 
  
-Other 81.05 
  
 
 
 
 - 
 
  
 
 8105.20 
 
  
 
 8105.30 
8105.90 Cobalt mattes and 
other intermediate products of cobalt 
metallurgy; cobalt 
and articles thereof, 
including waste and 
scrap. (deleted) 
 
  
 
 - Cobalt mattes and 
other intermediate 
products of cobalt metallurgy; 
unwrought cobalt; 
powders - Waste and scrap 
- Other Subheading 8105.10 
has been subdivided to create a new 
subheading 8105.30 
for the identification 
of certain specific 
categories of waste. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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  JOB/RO/2 
Page 162  
 
  HS 1996 Description Rule 
ex81.05(ij) - Flakes CTHS 
ex81.05(k) - Cables CTHS 
ex81.05(l) - Other CTHS 
 
 
 
HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly.   JOB/RO/2 
 Page 163 
 
 
  125. Heading 81.07 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.07 
  
8107.10 
 
 
  
 
8107.90 Cadmium and articles 
thereof, including waste and scrap. 
-Unwrought cadmium; 
waste and scrap; 
powders 
  
 
-Other 81.07 
  
- 
 
 
8107.20  
8107.30 
8107.90 Cadmium and articles 
thereof, including waste and scrap. 
(deleted) 
 
 
- Unwrought cadmium; powders 
- Waste and scrap 
- Other Subheading 8107.10 
has been subdivided to create a new 
subheading 8107.30 
for the identification 
of certain specific 
categories of waste. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 JOB/RO/2 
Page 164  
 
  HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly.  
126. Heading 81.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.08 
  
8108.10 
  
 
  
8108.90 Titanium and articles 
thereof, including waste and scrap. 
-Unwrought titanium; 
waste and scrap; powders 
 
  
-Other 81.08 
  
- 
  
8108.20 
 8108.30 
8103.90 Titanium and articles 
thereof, including waste and scrap. 
(deleted) 
  
- Unwrought 
titanium; powders - Waste and scrap 
- Other Subheading 8108.10 
has been subdivided to create a new 
subheading 8108.30 
for the identification of certain specific 
categories of waste. 
  JOB/RO/2 
 Page 165 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
 
HS 2002 Description Rule 
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 JOB/RO/2 
Page 166  
 
  HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly.  
127. Heading 81.09 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.09 
 
  
8109.10 
  
 
  
 
8109.90 Zirconium and articles 
thereof, including 
waste and scrap.  
-Unwrought zirconium; 
waste and scrap; powders 
 
  
 
-Other 81.09 
 
  
- 
  
8109.20 
  
8109.30 
8109.90 Zirconium and 
articles thereof, 
including waste and scrap. 
(deleted) 
  
- Unwrought 
zirconium; powders 
- Waste and scrap 
- Other Subheading 8109.10 
has been subdivided 
to create a new subheading 8109.30 
for the identification 
of certain specific categories of waste. 
(b) Technical rectification 
HS 1996 Description Rule 
81.09 Zirconium and articles thereo f, 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  JOB/RO/2 
 Page 167 
 
 
  HS 1996 Description Rule 
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 
 
  
HS 2002 Description Rule 
81.09 Zirconium and articles thereo f, 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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the JOB/RO/2 
Page 168  
 
  product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly.  
128. Heading 81.10 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.10 Antimony and articles 
thereof, including 
waste and scrap. 81.10 
 
  
8110.10 
  
8110.20 
8110.90 Antimony and 
articles thereof, 
including waste and scrap. 
- Unwrought 
antimony; powders 
- Waste and scrap 
- Other Subheading 8110.00 
has been subdivided 
to create a new subheading 8110.20 
for the identification 
of certain specific categories of waste. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
 
 
  JOB/RO/2 
 Page 169 
 
 
  HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
 
129. Heading 81.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
81.12 
 
 
  
 
  
 
  Beryllium, chromium, 
germanium, vanadium, 
gallium, hafnium, 
indium, niobium (columbium), rhenium 
and thallium, and 
articles of these metals, including waste and 
scrap. 
  81.12 
 
 
  
 
  
 
  Beryllium, 
chromium, 
germanium, 
vanadium, gallium, hafnium, indium, 
niobium 
(columbium), rhenium and 
thallium, and 
articles of these metals, including Creation of new 
subheadings 
8112.13 and 
8112.22 for the identification of 
certain specific 
categories of waste. JOB/RO/2 
Page 170  
 
  HS 1996 Description HS 2002 Description Reason for change 
 
 
8112.11  
 
 
 
8112.19 8112.20 
 
  
 
8112.30 8112.40 
 
  
 
  
8112.91 
  
 
 
8112.99  
-Beryllium: 
--Unwrought; waste and scrap; powders 
 
 
 
--Other -Chromium 
 
  
 
-Germanium -Vanadium 
 
  
 
 -Other: 
--Unwrought; waste 
and scrap; powders  
 
 
--Other  
- 
  
8112.12 
 
8112.13 
8112.19  
8112.21 
 8112.22 
8112.29 
8112.30 8112.40 
 
8112.51  
8112.52 
8112.59 - 
- 
 8112.92 
 
 
8112.99 waste and scrap. 
- Beryllium: 
(deleted)  
-- Unwrought; 
powders 
-- Waste and scrap 
-- Other - Chromium 
-- Unwrought; 
powders -- Waste and scrap 
-- Other 
- Germanium - Vanadium 
- Thallium: 
-- Unwrought; powders 
-- Waste and scrap 
-- Other - Other: 
(deleted) 
 -- Unwrought; 
waste and scrap; 
powders 
-- Other 
 
(b) Technical rectification22 
HS 1996 Description Rule 
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 sc rap 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 
                                                      
22 World Customs Organization.  Non-paper, Guide to  the Technical Rectification Exercise:  How to 
deal with the technical rectifications rela ting to changes in the Harmonized System.   JOB/RO/2 
 Page 171 
 
 
  HS 1996 Description Rule 
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 
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 JOB/RO/2 
Page 172  
 
  HS 1996 Description Rule 
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  JOB/RO/2 
 Page 173 
 
 
  HS 1996 Description Rule 
8112.91 - Other: 
--   Unwrought; waste and scrap; powders As specified for split 
subheadings 
ex8112.91(a) --- Alloys CTSHS 
ex8112.91(b) --- Refined metals CTSHS 
ex8112.91(c) --- Waste and sc rap 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 
 
 
 
HS 2002 Description Rule 
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 
subheadings 
 - Beryllium:  
8112.12 --   Unwrought; powders As specified for split 
subheadings 
ex8112.12(a) --- Alloys CTSHS 
ex8112.12(b) --- Refined beryllium CTSHS 
Ex8112.12(c) --- Powders CTSHS 
8112.13 -- 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 JOB/RO/2 
Page 174  
 
  HS 2002 Description Rule 
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 
 - Chromium:  
8112.21 --   Unwrought; powders As specified for split 
subheadings 
ex8112.21(a) --- Alloys CTSHS 
ex8112.21(b) --- Refined chromium CTSHS 
ex8112.21(c) --- Powders CTSHS 
8112.22 -- 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 
8112.29 -- Other As specified for split 
subheadings 
ex8112.29(a) --- Bars and rods, other than those obtained simply by sintering 
and profiles CTSHS 
ex8112.29(b) --- Plates, sheets, strip and foil CTSHS; or cold-
rolling from articles of the same split 
subheading 
ex8112.29(c) --- Wire CTSHS 
ex8112.29(d) --- Tubes and pipes  CTSHS; or col-
rolling from articles of the same split 
subheading 
ex8112.29(di) --- Tube or pipe fittings CTSHS  
ex8112.29(e) --- Flakes CTSHS 
ex8112.29(f) --- Cables CTSHS 
ex8112.29(g) --- Other CTSHS 
8112.30 - Germanium As specified for split 
subheadings  
ex8112.30(a) -- Alloys CTSHS 
ex8112.30(b) -- Refined germanium CTSHS  JOB/RO/2 
 Page 175 
 
 
  HS 2002 Description Rule 
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 JOB/RO/2 
Page 176  
 
  HS 2002 Description Rule 
 - Thallium:  
8112.51 --   Unwrought; powders As specified for split 
subheadings 
ex8112.51(a) --- Alloys CTSHS 
ex8112.51(b) --- Refined Thallium CTSHS 
ex8112.51(c) --- Powders CTSHS 
8112.52 -- 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 
8112.59 -- Other As specified for split 
subheadings 
ex8112.59(a) --- Bars and rods, other than those obtained simply by sintering 
and profiles CTSHS 
ex8112.59(b) --- Plates, sheets, strip and foil CTSHS; or cold-
rolling from articles of the same split 
subheading 
ex8112.59(c) --- Wire CTSHS 
ex8112.59(d) --- Tubes and pipes  CTSHS; or col-
rolling from articles 
of the same split 
subheading 
ex8112.59(di) --- Tube or pipe fittings CTSHS  
ex8112.59(e) --- Flakes CTSHS 
ex8112.59(f) --- Cables CTSHS 
8112.92 - Other: 
--   Unwrought; waste and scrap; powders As specified for split 
subheadings 
ex8112.92(a) --- Alloys CTSHS 
ex8112.92(b) --- Refined metals CTSHS 
ex8112.92(c) --- Waste and sc rap 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 
ex8112.92(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  JOB/RO/2 
 Page 177 
 
 
  HS 2002 Description Rule 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
130.  Heading 84.14 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
84.14 
 
  
 
  
 
8414.80 8414.90 Air or vacuum 
pumps, air or other 
gas compressors and fans; ventilating or 
recycling hoods 
incorporating a fan, whether or not fitted 
with filters. 
-Other -Parts 84.14 
 
  
 
  
 
8414.80 8414.90 Air or vacuum 
pumps, air or other 
gas compressors and fans; ventilating or 
recycling hoods 
incorporating a fan, whether or not fitted 
with filters. 
-Other -Parts The transfers result 
from the amendment 
of Note 1 8(e) to Chapter 84 and 
heading 84.67 and 
the deletion of heading 85.08 and 
subheadings 
8508.10 to 8508.90 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
8414.80 - Other CTSH  
8414.90 - Parts CTH  
85.08 Electro-mechanical tool s for working in the hand, 
with self-contained electric motor. As specified for 
subheadings  CTH, except 
from 85.01; or 
35% value 
added rule 
8508.80 - Other tools CTSH  
8508.90 - Parts CTH  
 
 
 JOB/RO/2 
Page 178  
 
  HS 2002 Description Rule 
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 except 
from 85.01;or 
change from 
ex8414.80(a); or 35% value-
added rule  
8414.80 - Other As specified for 
split subheading  
8414.80(a) Electro-m echanical tools for working in the 
hand, with self-contained electric motor CTSHS, except 
from subheading 
8467.29, split subheading 
ex8419.39(a), 
ex8419.89(a), ex8422.30(a), 
ex8422.40(a), 
ex8424.30(a)  
8414.80(b) Other CTSHS  
8414.90 - Parts As specified for 
split subheading   
8414.90(a) Of electro-mechani cal tools for working in the 
hand, with self-contained electric motor CTHS, except from 
split subheading  ex8419.90(a), 
ex8422.90(a), 
ex8424.90(a), ex8467.91(a) or 
ex8467.99(a)  
8414.90(b) Other CTHS  
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 
8414.80 - Other As specified for 
split subheading  CTH except 
from 85.01; or 
35% value-
added rule 8414.80(a) Electro-m echanical tools for working in the 
hand, with self-contained electric motor CTSHS 
8414.80(b) Other CTSHS 
8414.90 - Parts As specified for 
split subheading  
8414.90(a) Of electro-mechani cal tools for working in the 
hand, with self-contained electric motor CTH 
8414.90(b) Other CTH 
  JOB/RO/2 
 Page 179 
 
 
  131. Heading 84.15  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for 
change 
84.15  
 
 
 
  
 
8415.10  
 
8415.20  
 
8415.81  
 
  
8415.82 
 8415.83 
 
8415.90 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. 
-Window or wall types, self-contained 
 
-Of a kind used for persons, in motor vehicles 
-Other: 
--Incorporating a refrigerating unit and a 
valve for reversal of the 
cooling/heat cycle  
--Other, incorporating a 
refrigerating unit --Not incorporating a 
refrigerating unit 
-Parts 84.15 
 
 
 
 
  
 
8415.10  
 
8415.20  
 
8415.81  
 
  
8415.82 
 8415.83 
 
8415.90 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. 
- Window or wall types, self-contained or  "split-
system" 
- Of a kind used for persons, in motor vehicles 
- Other: 
-- Incorporating a refrigerating unit and a valve 
for reversal of  the 
cooling/heat cycle (reversible heat pumps) 
-- Other, incorporating a 
refrigerating unit -- Not incorporating a 
refrigerating unit 
- Parts The scope of 
subheading 
8415.10 has 
been 
expanded to 
cover split-systems. 
 
(b) Technical rectification 
HS 1996 Description Rule 
84.15 Air conditioning machines, comprising a motor-driven 
fan and elements for cha nging 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 - Window or wall types, self-contained CTSH  
8415.20 - Of a kind used for persons, in motor vehicles CTSH  
 - 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  
 
 
 JOB/RO/2 
Page 180  
 
  HS 2002 Description Rule 
84.15 Air conditioning machines, comprising a motor-driven 
fan and elements for cha nging 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 - Window or wall types, self-contained or  "split-
system" As specified for 
split subheading   
8415.10(a) "Split-system" CTSHS  
8415.10(b) Other CTSHS  
8415.20 - Of a kind used for persons, in motor vehicles CTSH  
 - 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  
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
132. Heading 84.19  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for 
change 
84.19 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
8419.11 
 
8419.19 8419.20 
 
 8419.31 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. 
 
 -Instantaneous or storage 
water heaters, non-electric: 
--Instantaneous gas water 
heaters 
--Other -Medical, surgical or 
laboratory sterilisers 
-Dryers: --For agricultural products 84.19 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
8419.11 
 
8419.19 8419.20 
 
 8419.31 Machinery, plant or 
laboratory equipment, 
whether or not electrically 
heated (excluding furnaces, 
ovens and other equipment of heading 85.14), 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. - Instantaneous or storage 
water heaters, non-electric: 
-- Instantaneous gas water 
heaters 
-- Other - Medical, surgical or 
laboratory sterilisers 
- Dryers: -- For agricultural products The transfers 
result from 
the 
amendment 
of Note 1 (e) to chapter 84 
and heading 
84.67 and the deletion of 
heading 
85.08 and subheadings 
8508.10 to 
8508.90  JOB/RO/2 
 Page 181 
 
 
  HS 1996 Description HS 2002 Description Reason for 
change 
8419.32 
 8419.39 
8419.40 
 
8419.50 
8419.60  
 
 8419.81 
 
 8419.89 
8419.90 --For wood, paper pulp, 
paper or paperboard --Other 
-Distilling or rectifying 
plant 
-Heat exchange units 
-Machinery for liquefying air or other gases 
-Other machinery, plant 
and equipment: --For making hot drinks or 
for cooking or heating 
food --Other 
-Parts 8419.32 
 8419.39 
8419.40 
 
8419.50 
8419.60  
 
 8419.81 
 
 8419.89 
8419.90 -- For wood, paper pulp, 
paper or paperboard -- Other 
- Distilling or rectifying 
plant 
- Heat exchange units 
- Machinery for liquefying air or other gases 
- Other machinery, plant and 
equipment: -- For making hot drinks or 
for cooking or heating food 
 -- Other 
- Parts 
 
(b) Technical rectification 
HS 1996 Description Rule 
84.19 Machinery, plant or laboratory equipment, whether or 
not electrically heated, for th e 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  CTH; or 35% 
value-added rule  
 
 - 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  
85.08 Electro-mechanical tools fo r working in the hand, with 
self-contained el ectric motor. As specified for 
subheadings  CTH, except 
from 85.01; or 35% value added 
rule 
8508.80 - Other tools CTSH  
8508.90 - Parts CTH  
 
 JOB/RO/2 
Page 182  
 
  HS 2002 Description Rule 
84.19 Machinery, plant or laboratory equipment, whether or 
not electrically heated, for th e 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 CTH except 
from 85.01;or 
change from 
ex8419.39(a) and 
ex8419.89(a); 
or 35% value-
added rule 
 - 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 As specified for 
split subheading  
8419.39(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS, except 
from 
subheading 
8467.29, split subheading  
ex8414.80(a), 
ex8419.89(a), ex8422.30(a), 
ex8422.40(a), 
ex8424.30(a) 
8419.39(b) Other CTSHS 
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 As specified for 
split subheading  
8419.89(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS, except 
from subheading 
8467.29, split 
subheading ex8414.80(a), 
ex8419.39(a), 
ex8422.30(a), ex8422.40(a), 
ex8424.30(a) 
8419.89(b) Other CTSHS 
8419.90 - Parts As specified for 
split subheading   JOB/RO/2 
 Page 183 
 
 
  HS 2002 Description Rule 
8419.90(a) Of electro-mechanical tools for working in the hand, 
with self-contained electric motor CTH, except 
from split 
subheadings 
ex8414.90(a), ex8422.90(a), 
ex8424.90(a), 
ex8467.91(a) or 
8467.99(a)  
8419.90(b) Other CTH  
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
84.19 Machinery, plant or laboratory equipment, whether or 
not electrically heated, for th e 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 CTH; or 35% 
value-added 
rule 
 - 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 As specified for 
split subheading  CTH except 
from 85.01; or 
35% value-
added rule 8419.39(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS 
8419.39(b) Other CTSHS 
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 As specified for 
split subheading  CTH except 
from 85.01; or 35% value-
added rule 8419.89(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS 
8419.89(b) Other CTSHS 
8419.90 - Parts As specified for 
split subheading  CTH except 
from 85.01; or 
35% value-
added rule 8419.90(a) Of electro-mechanical tools for working in the hand, 
with self-contained electric motor CTH 
8419.90(b) Other CTH 
 JOB/RO/2 
Page 184  
 
  133. Heading 84.22  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
84.22 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
8422.11  
8422.19 
8422.20  
 
 8422.30 
 
  
 
  
 
  
 
 
8422.40 
  
 
  
8422.90 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.  
 
  
 
  
 
-Dish washing machines: 
 
--Of the household type  
--Other 
-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; machinery for 
aerating beverages  
 
 
-Other packing or 
wrapping machinery (including heat-shrink 
wrapping machinery) 
  
-Parts 84.22 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
8422.11  
8422.19 
8422.20  
 
 8422.30 
 
 
 
 
  
 
  
 
 
8422.40 
  
 
  
8422.90 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. 
- Dish washing 
machines: 
-- Of the household type 
-- Other 
- 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; 
machinery for 
aerating beverages 
- Other packing or 
wrapping machinery 
(including heat-
shrink wrapping machinery) 
- Parts The transfers result 
from the amendment of Note 1(e) to 
Chapter 84 and 
heading 84.67 and the 
deletion of heading 
85.08 and subheading 8508.10 to 8508.90  JOB/RO/2 
 Page 185 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
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-s hrink 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  
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  
85.08 Electro-mechanical tools fo r working in the hand, with 
self-contained el ectric motor. As specified for 
subheadings  CTH, except 
from 85.01; or 
35% value 
added rule 
8508.80 - Other tools CTSH  
8508.90 - Parts CTH  
 
 
 
 
HS 2002 Description Rule 
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-s hrink wrapping machinery); 
machinery for aerating beverages. As specified for 
subheadings  CTH except 
from 85.01; or 
change from ex8422.30(a) 
and 
ex8422.40(a); 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  
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 As specified for 
split subheading   JOB/RO/2 
Page 186  
 
  HS 2002 Description Rule 
8422.30(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS, except 
from subheading 
8467.29, split subheading 
ex8414.80(a), 
ex8419.39(a), ex8419.89(a), 
ex8422.40(a), 
ex8424.30(a)  
8422.30(b) Other CTSHS  
8422.40 - Other packing or wrapping machinery (including heat-
shrink wrapping machinery) As specified for 
split subheading   
8422.40(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS, except 
from subheading 8467.29, split 
subheading 
ex8414.80(a), 
ex8419.39(a), 
ex8419.89(a), ex8422.30(a), 
ex8424.30(a)  
8422.40(b) Other CTSHS  
8422.90 - Parts As specified for 
split subheading   
8422.90(a) Of electro-mechanical tools for working in the hand, 
with self-contained electric motor CTH, except from 
split subheadings 
ex8414.90(a), ex8419.90(a), 
ex8424.90(a), 
ex8467.91(a) or ex8467.99(a)  
8422.90(b) Other CTH  
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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-s hrink 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 
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 As specified for 
split subheading  CTH except 
from 85.01; or 35% value-
added rule 
8422.30(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS 
8422.30(b) Other CTSHS  JOB/RO/2 
 Page 187 
 
 
  HS 2002 Description Rule 
8422.40 - Other packing or wrapping machinery (including heat-
shrink wrapping machinery) As specified for 
split subheading  CTH except 
from 85.01; or 
35% value-added rule 8422.40(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS 
8422.40(b) Other CTSHS 
8422.90 - Parts As specified for 
split subheading  CTH except 
from 85.01; or 35% value-
added rule 8422.90(a) Of electro-mechanical tools for working in the hand, 
with self-contained electric motor CTH 
8422.90(b) Other CTH 
 
134. Heading 84.24  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
84.24 
 
  
 
  
 
  
 
  
 
  
8424.10 
  
8424.20 
 8424.30 
 
 
 
 8424.81 
 
8424.89 8424.90 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. 
  
 
  
-Fire extinguishers, whether 
or not charged  
-Spray guns and similar 
appliances -Steam or sand blasting 
machines and similar jet 
projecting machines 
 
-Other appliances: --Agricultural or 
horticultural 
--Other -Parts 84.24 
 
  
 
  
 
  
 
  
 
  
8424.10 
  
8424.20 
 8424.30 
 
 
 
 8424.81 
 
8424.89 8424.90 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. 
- Fire extinguishers, 
whether or not charged 
- Spray guns and 
similar appliances - Steam or sand 
blasting machines 
and similar jet 
projecting machines 
- Other appliances: -- Agricultural or 
horticultural 
-- Other - Parts The transfers result 
from the amendment 
of Note 1(e) to Chapter 84 and 
heading 84.67 and 
the deletion of heading 85.08 and 
subheading 8508.10 
to 8508.90 
 JOB/RO/2 
Page 188  
 
  (b) Technical rectification 
HS 1996 Description Rule 
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;  stea m 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  
8424.89 --   Other CTSH  
8424.90 - Parts CTH  
85.08 Electro-mechanical tools fo r working in the hand, with 
self-contained el ectric motor. As specified for 
subheadings  CTH, except 
from 85.01; or 
35% value 
added rule 
8508.80 - Other tools CTSH  
8508.90 - Parts CTH  
 
 
 
 
HS 2002 Description Rule 
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 except from 
85.01;or change from 
8424.30(a); 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 As specified for split 
subheading   
8424.30(a) Electro-m echanical tools for working in the 
hand, with self-contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheading 
ex8414.80(a), ex8419.39(a), 
ex8419.89(a), 
ex8422.30(a), ex8422.40(a)  
8424.30(b) Other CTSHS  
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  
8424.89 --   Other CTSH  
8424.90 - Parts As specified for split 
subheading    JOB/RO/2 
 Page 189 
 
 
  HS 2002 Description Rule 
8424.90(a) Of electro-mechani cal tools for working in the 
hand, with self-contained electric motor CTH, except from 
split subheadings 
ex8414.90(a),ex8419.90(a), ex8422.90(a), 
ex8467.91(a) or 
ex8467.99(a)   
8424.90(b) Other CTH  
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
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 As specified for split 
subheading  CTH except from 
85.01; or 35% value-added rule 
8424.30(a) Electro-m echanical tools for working in the 
hand, with self-contained electric motor CTSHS 
8424.30(b) Other CTSHS 
    
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH 
8424.89 --   Other CTSH 
8424.90 - Parts As specified for split 
subheading  CTH except from 
85.01; or 35% value-
added rule 8424.90(a) Of electro-mechani cal tools for working in the 
hand, with self-contained electric motor CTH 
8424.90(b) Other CTH 
 
135. Heading 84.30  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
84.30 
  
 
  
 
  
 
 8430.61 
 
8430.62 8430.69 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. 
-Other machinery, not 
self-propelled: --Tamping or 
compacting machinery 
--Scrapers --Other 84.30 
  
 
  
 
  
 
 8430.61 
 
- 8430.69 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.  
- Other machinery, not self-
propelled: -- Tamping or compacting 
machinery 
(deleted) -- Other Deletion of 
subheading 8430.62 entails the transfer 
of that product to 
8430.69 
 JOB/RO/2 
Page 190  
 
  (b) Technical rectification 
HS 1996 Description Rule 
84.30 Other moving, grading, levelling, scraping, excavating, 
tamping, compacting, extracting or boring machinery, for 
earth, minerals or ores; pile-d rivers and pile-extractors; 
snow-ploughs and snow-blowers.  
CTH CTH, except 
from heading 
84.31; or 35% value-added rule 
 
 
 
HS 2002 Description Rule 
84.30 Other moving, grading, levelling, scraping, excavating, 
tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-d rivers and pile-extractors; 
snow-ploughs and snow-blowers.  
CTH CTH, except 
from heading 84.31; or 35% 
value-added rule 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly.  
136. Heading 84.61  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
84.61 
 
  
 
  
 
  
8461.10 
8461.20 
 
8461.30 8461.40 
 
 8461.50 
 
8461.90 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. 
-Planing machines 
-Shaping or slotting 
machines 
-Broaching machines -Gear cutting, gear 
grinding or gear finishing 
machines -Sawing or cutting-off 
machines 
-Other 84.61 
 
  
 
  
 
  
- 
8461.20 
 
8461.30 8461.40 
 
 8461.50 
 
8461.90 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.  
(deleted) 
- Shaping or slotting 
machines 
- Broaching machines - Gear cutting, gear grinding 
or gear finishing machines 
 - Sawing or cutting-off 
machines 
- Other Deletion of 
subheading 8461.10 
entails the transfer of that product to 
8461.90 
  JOB/RO/2 
 Page 191 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
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  
 
 
 
HS 2002 Description Rule 
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  
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
 
137. Heading 84.67  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
84.67 
  
 
  
8467.11 
 
 
8467.19  
 
  
 
 8467.81 
8467.89 
 8467.91 
8467.92 
8467.99 Tools for working in the 
hand, pneumatic, hydraulic or with self-
contained non-electric 
motor. -Pneumatic: 
--Rotary type (including 
combined rotary-
percussion) 
--Other  
 
  
 
-Other tools: --Chain saws 
--Other 
-Parts: --Of chain saws 
--Of pneumatic tools 
--Other 84.67 
  
 
  
8467.11 
 
 
8467.19  
 
8467.21 8467.22 
8467.29 
 8467.81 
8467.89 
 8467.91 
8467.92 
8467.99 Tools for working in the 
hand, pneumatic, hydraulic or with self-contained 
electric or non-electric 
motor. - Pneumatic: 
-- Rotary type (including 
combined rotary-percussion) 
 
-- Other - With self-contained 
electric motor: 
-- Drills of all kinds -- Saws 
-- Other 
- Other tools: -- Chain saws 
-- Other 
- Parts: -- Of chain saws 
-- Of pneumatic tools 
-- Other The transfers result 
from the amendment of Note 1(e) to 
Chapter 84 and 
heading 84.67 and the deletion of 
heading 85.08 and 
subheadings 
8508.10 to 8508.90 
 JOB/RO/2 
Page 192  
 
  (b) Technical rectification 
HS 1996 Description Rule 
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  
 - 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  
85.08 Electro-mechanical tools fo r working in the hand, with 
self-contained el ectric 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  
 
 
 
HS 2002 Description Rule 
84.67 Tools for working in the hand, pneumatic, hydraulic or 
with self-contained non-electric motor. As specified for 
subheadings  CTH except 
from 85.01; or change from 
8467.21, 
8467.22(a) and 8467.29(a); or 
35% value-
added rule  
 - Pneumatic:   
8467.11 --   Rotary type (including combined rotary-percussion) CTSH  
8467.19 --   Other CTSH  
 
8467.21 - With self-contained electric motor: 
-- Drills of all kinds As specified for 
split subheading  
  
8467.21(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS  
8467.21(b) Other CTSHS  
8467.22 -- Saws As specified for 
split subheading   
8467.22(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS  
8467.22(b) Other CTSHS   JOB/RO/2 
 Page 193 
 
 
  HS 2002 Description Rule 
8467.29 --Other CTSH, except 
from split 
subheading ex8414.80(a), 
ex8419.39(a), 
ex8419.89(a), ex8422.30(a), 
ex8422.40(a), 
ex8424.30(a)  
8467.29(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS  
8467.29(b) Other CTSHS  
 - Other tools:   
8467.81 --   Chain saws CTSH  
8467.89 --   Other CTSH  
 - Parts:   
8467.91 --   Of chain saws As specified for 
split subheading   
8467.91(a) Of electro-mechanical tools for working in the hand, 
with self-contained electric motor CTH, except from 
split subheadings 
ex8414.90(a), ex8419.90(a), 
ex8422.90(a) or 
ex8424.90(a)  
8467.91(b) Other CTHS  
8467.92 --   Of pneumatic tools CTH  
8467.99 --   Other As specified for 
split subheading   
8467.99(a) Of electro-mechanical tools for working in the hand, 
with self-contained electric motor CTHS, except 
from split subheadings 
ex8414.90(a), 
ex8419.90(a), ex8422.90(a) or 
ex8424.90(a)  
8467.99(b) Other CTHS  
 
(c) Recommendation by the Secretariat 
HS 2002 Description Rule 
84.67 Tools for working in the hand, pneumatic, hydraulic or 
with self-contained non-electric motor. As specified for 
subheadings  CTH except 
from 85.01; or 
35% value-
added rule  
 - Pneumatic:   
8467.11 --   Rotary type (including combined rotary-percussion) CTSH  
8467.19 --   Other CTSH  
 
8467.21 - With self-contained electric motor: 
-- Drills of all kinds As specified for 
split subheading   
8467.21(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS  
8467.21(b) Other CTSHS  
8467.22 -- Saws As specified for 
split subheading   
8467.22(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS  JOB/RO/2 
Page 194  
 
  HS 2002 Description Rule 
8467.22(b) Other CTSHS  
8467.29 --Other As specified for 
split subheading   
8467.29(a) Electro-mechanical tool s for working in the hand, with 
self-contained electric motor CTSHS  
8467.29(b) Other CTSHS  
 - Other tools:   
8467.81 --   Chain saws CTSH  
8467.89 --   Other CTSH  
 - Parts:   
8467.91 --   Of chain saws As specified for 
split subheading   
8467.91(a) Of electro-mechanical tools for working in the hand, 
with self-contained electric motor CTHS  
8467.91(b) Other CTHS  
8467.92 --   Of pneumatic tools CTH  
8467.99 --   Other As specified for 
split subheading   
8467.99(a) Of electro-mechanical tools for working in the hand, 
with self-contained electric motor CTHS  
8467.99(b) Other CTHS  
 
138. Heading 85.42  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
85.42 
 
 
  
 
8542.12  
 
8542.13  
 
8542.14  
8542.19 
  
 
  
 
 
8542.30 
 8542.40 
8542.50 
  
 Electronic integrated circuits 
and microassemblies. 
 
-Monolithic digital integrated circuits: 
 
--Cards incorporating an electronic integrated circuit 
("smart" cards) 
--Metal oxide semiconductors (MOS 
technology) 
--Circuits obtained by bipolar technology 
--Other, including circuits 
obtained by a combination of bipolar and MOS 
technologies (BIMOS 
technology)  
 
 
-Other monolithic integrated 
circuits -Hybrid integrated circuits 
-Electronic microassemblies 
  
 85.42 
 
 
8542.10  
 
-  
 
-  
 
-  
- 
  
 
  
8542.21 
8542.29 
- 
 - 
- 
8542.60  
8542.70 Electronic integrated 
circuits and 
microassemblies. 
- Cards incorporating an electronic integrated 
circuit ("smart" cards) 
(deleted)  
 
(deleted)  
 
(deleted)  
(deleted) 
  
 
- Monolithic integrated circuits: 
-- Digital 
-- Other 
(deleted) 
 (deleted) 
(deleted) 
- Hybrid integrated circuits 
- Electronic The content of 
subheading 8542.12 
and 8542.30 has been 
transferred to new subheading 8542.10 
for "smart cards".  At 
the same time, the content of present 
subheadings 8542.13, 
8542.14 and 8542.19 has been transferred to 
new subheading  
8542.21  JOB/RO/2 
 Page 195 
 
 
  HS 1996 Description HS 2002 Description Reason for change 
 
8542.90  
-Parts  
8542.90 microassemblies 
- Parts 
 
 (b) Technical rectification 
HS 1996 Description 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 operation of diffusion (where 
integrated 
circuits are formed on a 
semi-conductor 
substrate by the selective 
introduction of 
an appropriate dopant) 
for other:  CTH;  
or 35% value 
added rule 
 
 
 
HS 2002 Description 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 operation of 
diffusion (where integrated 
circuits are 
formed on a semi-conductor 
substrate by the 
selective introduction of 
an appropriate 
dopant) for other:  CTH; or 
35% value 
added rule 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
 JOB/RO/2 
Page 196  
 
  139. Heading 88.05  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
88.05 
  
 
 Aircraft launching gear; 
deck-arrestor or similar gear; ground flying trainers; parts 
of the foregoing articles. 
 88.05 
  
 
 Aircraft launching gear; 
deck-arrestor or similar gear; ground flying 
trainers; parts of the 
foregoing articles. Creation of new 
subheading 8805.21 for air combat 
simulators and parts 
thereof. 
8805.10 
 
  
8805.20 -Aircraft launching gear and 
parts thereof; deck-arrestor 
or similar gear and parts thereof 
-Ground flying trainers and 
parts thereof 8805.10 
 
  
 
 8805.21 
 
8805.29 - Aircraft launching gear 
and parts thereof; deck-
arrestor or similar gear and parts thereof  
-Ground flying trainers 
and parts thereof: -- Air combat simulators 
and parts thereof 
-- Other  
 
 (b) Technical rectification 
HS 1996 Description 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 launching 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  
 
 
 
HS 2002 Description 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 launching 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  
 - Ground flying trainers and parts thereof As specified for 
split subheadings   
8805.21 -- Air combat simulators and parts thereof   
ex8805.21(a) - Air Combat simulators CTSHS  
ex8805.21(b) - Parts CTH  
8805.29 -- Other   
ex8805.29(a) -Other ground flying trainers CTSHS  
ex8805.29(b) -Parts CTH  
  JOB/RO/2 
 Page 197 
 
 
  (c) Recommendation by the Secretariat 
HS 1996 Description 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 launching 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  
 
Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
 
"…(C) Ground flying trainers. 
 
Examples of these devices which are u sed for training pilots include: 
 
(1)  Flight simulators which function electr onically.  Flying conditions are simulated by 
electronic apparatus which feed into the controls the correct combination of "feel" 
and reading corresponding to give flying conditions.  Air combat simulators refer to 
any electronic or mechanical system for training aircraft pilots by simulating air combat conditions during flight.[…] 
 
(2)  a device known as a "link trainer"  comprising a small cabin pivoting on a base and 
equipped as an aeroplane cockpit enabling the pupil to carry out all the manoeuvres 
required in normal flying…"
23 
 
140.  Heading 89.06  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
89.06 
 Other vessels, including 
warships and lifeboats other 
than rowing boats. 89.06 
 
 8906.10 
8906.90 Other vessels, including 
warships and lifeboats 
other than rowing boats. - Warships 
-   Other Creation of new 
subheading 8906.10 
for warships. 
 
                                                      
23 Explanatory Note of Heading 88.05 of the 2002 Harmonized Commodity Description  and Coding 
System JOB/RO/2 
Page 198  
 
  (b) Technical rectification 
HS 1996 Description 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  
 
 
 
 
HS 2002 Description 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  
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, maintain the initial split heading structure. 
 
141. Heading 90.09  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
90.09 
  
 
  
9009.90 Photo-copying 
apparatus incorporating an optical system or of 
the contact type and 
thermo-copying apparatus. 
-Parts and accessories 90.09 
  
 
  
 
9009.91  
9009.92 
9009.93 
9009.99 Photocopying apparatus 
incorporating an optical system or of the contact 
type and thermo-copying 
apparatus.  
- Parts and accessories: 
-- Automatic document feeders 
-- Paper feeders 
-- Sorters 
-- Other Creation of new 
subheadings for automatic document 
feeders, paper feeders 
and sorters. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 
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   JOB/RO/2 
 Page 199 
 
 
   
HS 2002 Description Rule 
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 
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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, ma intain the initial split subheading structure. 
 
142. Heading 90.21  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
90.21 
 
  
 
  
 
  
 
  
 
 
 
  
9021.11 
9021.19  
 
9021.21 9021.29 
9021.30 
  
 
9021.40  
 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. 
-Artificial joints and 
other orthopaedic or 
fracture appliances: 
  
--Artificial joints 
--Other -Artificial teeth and 
dental fittings: 
--Artificial teeth --Other 
-Other artificial parts of 
the body  
 
-Hearing aids, excluding parts and 
accessories 90.21 
 
  
 
  
 
  
 
  
 
 
 
9021.10  
- 
-  
 
9021.21 9021.29 
 
 9021.31 
9021.39 
9021.40  
 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.  
 
 
 
- Orthopaedic or fracture appliances 
(deleted) 
(deleted) - Artificial teeth and 
dental fittings: 
-- Artificial teeth -- Other 
- Other artificial parts of 
the body: -- Artificial joints 
-- Other 
- Hearing aids, excluding parts and accessories 
 The structure of 
present heading 90.21 
has been amended for alignment between the 
structured 
nomenclature of the heading and the 
corresponding 
Explanatory Notes. JOB/RO/2 
Page 200  
 
  HS 1996 Description HS 2002 Description Reason for change 
9021.50 
 
  
9021.90 -Pacemakers for 
stimulating heart 
muscles, excluding parts and accessories 
-Other 9021.50 
 
  
9021.90 - Pacemakers for 
stimulating heart 
muscles, excluding parts and accessories 
- Other 
 
(b) Technical rectification 
HS 1996 Description Rule 
90.21 Orthopaedic applian ces, 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) Artific ial 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 Accessori es 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, exclud ing parts and accessories CTSH 
 
9021.50 - Pacemaker s for stimulating heart muscles, 
excluding parts and accessories CTSH 
  
9021.90 - Other As specified for 
split subheadings 
ex9021.90(a) Appliances CTSHS  
ex9021.90(b) Parts CTH 
 
  JOB/RO/2 
 Page 201 
 
 
  HS 2002 Description Rule 
90.21 Orthopaedic applian ces, 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 
9021.10 - Orthopaedic or fracture appliances: As specified for 
split subheadings  
ex9021.10(a) Appliances CTSHS 
ex9021.10(b) Parts CTH  
 - Artificial teeth and dental fittings:  
9021.21 --  Artificial teeth As specified for 
split subheadings  
ex9021.21(a) Artific ial 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 Accessori es of Dental fittings CTH 
 - Other artificial parts of the body As specified for 
split subheadings  
9021.31 -- Artificial joints  
ex9021.31(a) Artificial joints , excluding parts CTSHS  
ex9021.31(b) Parts CTH 
9021.39    
ex9021.39(a) Other artificial parts of the body (including heart 
valves), excluding parts CTSHS 
ex9021.39(b) Parts CTH  
9021.40 - Hearing aids, exclud ing parts and accessories CTSH 
 
9021.50 - Pacemaker s for stimulating heart muscles, 
excluding parts and accessories CTSH 
  
9021.90 - Other As specified for 
split subheadings 
ex9021.90(a) Appliances CTSHS  
ex9021.90(b) Parts CTH 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Maintain the initial split subheading structure. 
 
143. Heading 91.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
91.08 
 
  
9108.91 
 9108.99 Watch movements, 
complete and 
assembled. -Other: 
--Measuring 33.8 mm 
or less --Other 91.08 
 
 9108.90 
- 
 - Watch movements, 
complete and assembled. 
 - Other 
(deleted) 
 (deleted) Deletion of 
subheadings 9108.91 
and 9108.99 entails the transfer of those 
products to new 
subheading  9108.90 JOB/RO/2 
Page 202  
 
  (b) Technical rectification 
HS 1996 Description Rule 
91.08 Watch movements, complete and assembled. CTH, except from ex 91.10 (b)  
 
 
 
HS 2002 Description Rule 
91.08 Watch movements, complete and assembled. CTH, except from ex 91.10 (b)  
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
 
144. Heading 91.12 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
91.12 
 
 
  
9112.10 
 9112.80 
9112.90 Clock cases and cases of a 
similar type for other 
goods of this Chapter, and 
parts thereof.  
-Cases of metal 
 -Other cases 
-Parts 91.12 
 
 
  
- 
9112.20 - 
9112.90 Clock cases and cases 
of a similar type for 
other goods of this 
Chapter, and parts thereof. 
(deleted) 
- Cases (deleted) 
- Parts Deletion of 
subheadings 
9112.10 and 
9112.80 entails the transfer of those 
products to new 
subheading  9112.20 
 
(b) Technical rectification 
HS 1996 Description Rule 
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 classified in the same 
subheading  
9112.80 -  Other cases CTH or change from blanks to 
finished goods classified in the same 
subheading  
9112.90 -  Parts CTH 
 
 
  JOB/RO/2 
 Page 203 
 
 
  HS 2002 Description Rule 
91.12 Clock cases and cases of a similar type for other 
goods of this Chapter, and parts thereof. As specified for subheadings  
 
9112.20 -  Cases CTH or change from blanks to 
finished goods classified in the same 
subheading  
9112.90 -  Parts CTH 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment:  The deletion of subheadings 9112.10 and 9112.80 does not modify the scope of the rules 
set out in the residual subheadings.  The RoO can  be transposed by the sole elimination of 
subheadings 9112.10; 9112.80 and the creation of new subheading 9112.20 RoO. 
 
145. Heading 93.01  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
93.01 
 Military weapons, 
other than revolvers, pistols and the arms of 
heading No. 93.07. 93.01 
  
 
  
 
9301.11 9301.19 
9301.20 
  
 
9301.90 Military weapons, other 
than revolvers, pistols and the arms of heading 
93.07. 
- Artillery weapons (for example, guns, howitzers 
and mortars): 
-- Self-propelled -- Other 
- Rocket launchers; 
flame-throwers; grenade launchers; torpedo tubes 
and similar projectors 
- Other Creation of new 
subheadings, identifying certain 
military weapons. 
  
(b) Technical rectification 
HS 1996 Description Rule 
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, carbines 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 
 
  JOB/RO/2 
Page 204  
 
  HS 2002 Description Rule 
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, carbines 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 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 
Comment: Notwithstanding the scope of HS 1996 subheadings does not correspond to the current one, 
the coverage of the heading is unchanged. Chang es in the subheading structure do not affect the 
product specific rules of origin. Mainta in the initial split heading structure. 
 
146. Heading 93.05 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
93.05 
  
93.05.90 Parts and accessories of 
articles of headings Nos. 93.01 to 93.04. 
-Other 93.05 
  
 
9305.91  
9205.99 Parts and accessories of 
articles of headings 93.01 to 93.04. 
- Other: 
-- Of military weapons of heading 93.01 
-- Other Creation of new 
subheading  9305.91 for parts of military 
weapons of heading 
93.01 
 
(b) Technical rectification 
HS 1996 Description Rule 
93.05 Parts and accessories of articles of headings Nos. 
93.01 to 93.04. CTH 
 
 
 
HS 2002 Description Rule 
93.05 Parts and accessories of articles of headings Nos. 
93.01 to 93.04. CTH 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is unchanged. Chan ges in the subheading structure do not affect the 
product specific rules of origin. Therefore, no modi fication is needed; the rule can be transposed 
directly.  JOB/RO/2 
 Page 205 
 
 
  147. Heading 95.04  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
95.04 
  
 
 
 
 9504.10 
 
 9504.20 
 
9504.30  
 
  
 
9504.40 9504.90 Articles for funfair, 
table or parlour games, including pintables, 
billiards, special tables 
for casino games and 
automatic bowling 
alley equipment. -Video games of a kind 
used with a television 
receiver -Articles and 
accessories for billiards 
-Other games, coin- or disc-operated, other 
than bowling alley 
equipment  
 
-Playing cards -Other 95.04 
  
 
 
 
 9504.10 
 
 9504.20 
 
9504.30  
 
  
 
9504.40 9504.90 Articles for funfair, table 
or parlour games, including pintables, 
billiards, special tables 
for casino games and 
automatic bowling alley 
equipment. - Video games of a kind 
used with a television 
receiver - Articles and accessories 
for billiards 
- Other games, operated by coins, banknotes 
(paper currency), discs or 
other similar articles, other than bowling alley 
equipment 
- Playing cards - Other The scope of 
subheading 9504.30 has been expanded to 
cover banknote 
operated machines. 
 
(b) Technical rectification 
 
HS 1996 Description Rule 
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 
ex95.04(b) - Parts and accessories CTH  
 
 
 
HS 2002 Description Rule 
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 
ex95.04(b) - Parts and accessories CTH  
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 JOB/RO/2 
Page 206  
 
  Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
 
148. Heading 95.08 
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
95.08 
 Roundabouts, swings, 
shooting galleries and other fairground 
amusements; travelling 
circuses, travelling menageries and travelling 
theatres. 95.08 
  
 
  
 
9508.10 
 
 9508.90 Roundabouts, swings, 
shooting galleries and other fairground 
amusements; travelling 
circuses and travelling menageries; travelling 
theatres. 
- Travelling circuses 
and travelling 
menageries - Other Creation of new 
subheading 9508.10 for travelling 
circuses and 
travelling menageries. 
 
(b) Technical rectification 
HS 1996 Description Rule 
95.08 Roundabouts, swings, shooting galleries and other 
fairground amusements; travelling circuses, 
menageries and theatres. CTH 
 
 
 
HS 2002 Description Rule 
95.08 Roundabouts, swings, shooting galleries and other 
fairground amusements; travelling circuses, 
menageries and theatres. CTH 
 
(c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  Notwithstanding the scope of HS 1996 subheadings does not correspond to the current 
one, the coverage of the heading is  unchanged.  Changes in the subheading structure do not affect the 
product specific rules of origin.  Therefore, no modi fication is needed; the ru le can be transposed 
directly. 
  JOB/RO/2 
 Page 207 
 
 
  149. Heading 96.13  
(a) HS change 
HS 1996 Description HS 2002 Description Reason for change 
96.13 
  
 
 
 
9613.10  
9613.20 
 9613.30 
9613.80 
9613.90 Cigarette lighters and 
other lighters, whether or not mechanical or 
electrical, and parts 
thereof other than flints 
and wicks. 
-Pocket lighters, gas fuelled, non-refillable 
-Pocket lighters, gas 
fuelled, refillable -Table lighters 
-Other lighters 
-Parts 96.13 
  
 
 
 
9613.10  
9613.20 
 - 
9613.80 
9613.90 Cigarette lighters and 
other lighters, whether or not mechanical or 
electrical, and parts 
thereof other than flints 
and wicks. 
- Pocket lighters, gas fuelled, non-refillable 
- Pocket lighters, gas 
fuelled, refillable (deleted) 
- Other lighters 
- Parts Deletion of 
subheading 9613.30 entails the transfer of 
that product to 
subheading 9613.80. 
 
(b) Technical rectification 
HS 1996 Description Rule 
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-re fillable CTSH, provided at least one part is 
originated in the country of assembly 
9613.20 - Pocket lighters, gas fuelled, ref illable 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  
 
 
 
HS 2002 Description Rule 
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-re fillable CTSH, provided at least one part is 
originated in the country of assembly 
9613.20 - Pocket lighters, gas fuelled, ref illable As specified for subheading 9613.10 
9613.80 - Other lighters As specified for split subheading 
9613.80(a) Table lighters CTSHS, provided at least one part is 
originated in the country of assembly 
9613.80(b) Other lighters CTSHS, provided at least one part is 
originated in the country of assembly 
9613.90 - Parts CTH  
 JOB/RO/2 
Page 208  
 
  (c) Recommendation by the Secretariat 
 As set in the technical rectification. 
 Comment:  The deletion of subheadings 9613.30 does not modify the scope of the rules set out in the 
residual subheadings.  The RoO can be transposed by  the sole elimination of subheadings 9613.80. 
__________