G/RO/41
Page 178
CHAPTER 5
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 5 Products of animal origin,
not elsewhere specified orincluded
05.01 Human hair, unworked,
whether or not washed or
scoured; waste of human
hair.CC Basket 1 (Endorsed by CRO).
05.02 Pigs', hogs' or boars'
bristles and hair; badger
hair and other brush
making hair; waste of such
bristles or hair.CC Basket 1 (Endorsed by CRO).
05.03 Horsehair and horsehair
waste, whether or not put
up as a layer with orwithout supporting
material.CC Basket 1 (Endorsed by CRO).G/RO/41
Page 179HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
05.04 Guts, bladders and
stomachs of animals (other
than fish), whole and piecesthereof, fresh, chilled,
frozen, salted, in brine,
dried or smoked.CC Basket 1 (Endorsed by CRO)
05.05 Skins and other parts of
birds, with their feathers or
down, feathers and parts of
feathers (whether or notwith trimmed edges) and
down, not further worked
than cleaned, disinfected or
treated for preservation;
powder and waste offeathers or parts of feathers.CC Basket 1 (Endorsed by CRO)
05.06 Bones and horn-cores,
unworked, defatted, simply
prepared (but not cut toshape), treated with acid or
degelatinised; powder and
waste of these products.CC Basket 1 (Endorsed by CRO)G/RO/41
Page 180
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
05.07 Ivory, tortoise-shell,
whalebone and whalebone
hair, horns, antlers, hooves,nails, claws and beaks,
unworked or simply
prepared but not cut to
shape; powder and waste of
these products.CC Basket 1 (Endorsed by CRO).
05.08 Coral and similar materials,
unworked or simplyprepared but not otherwise
worked; shells of molluscs,
crustaceans or echinoderms
and cuttle-bone, unworked
or simply prepared but notcut to shape, powder and
waste thereof.CC Basket 1 (Endorsed by CRO).
05.09 Natural sponges of animal
origin.CC Basket 1 (Endorsed by CRO).
05.10 Ambergris, castoreum, civet
and musk; cantharides;bile, whether or not dried;
glands and other animal
products used in the
preparation of
pharmaceutical products,fresh, chilled, frozen or
otherwise provisionally
preserved.CC Basket 1 (Endorsed by CRO).G/RO/41
Page 181HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
05.11 Animal products not
elsewhere specified or
included; dead animals ofChapter 1 or 3, unfit for
human consumption.CC Basket 1 (Endorsed by CRO).G/RO/41
Page 182
CHAPTER 6
[Product Specific] [Chapter] Residual Rule
[Where the floral compositions of subheading ex 06.03(a) or ex 06.04(a) are made from materials of various origins, the origin of the composition
shall be the country in which it was made. (CAN)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 6 Live trees and other plants;
bulbs, roots and the like;
cut flowers and ornamentalfoliage.
06.01 Bulbs, tubers, tuberous
roots, corms, crowns and
rhizomes, dormant, ingrowth or in flower;
chicory plants and roots
other than roots of heading
No. 12.12.As specified for subheadings
0601.10 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormantThe country of origin of the goods of this
subheading shall be the country in which the
goods are obtained in their natural orunprocessed stateBasket 1 (Endorsed by CRO).G/RO/41
Page 183HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0601.20 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
in growth or in flower;chicory plants and roots[The country of origin of the goods of this
subheading shall be the country in which the
goods are obtained in their natural or
unprocessed state (EC) (CH)]Basket 1 : Issue No. 26 has been
resolved by CRO (G/RO/M/14)
[CTSH (US) (JPN)
 (CAN)(MAL)(PHI)(MEX) (KOR) (EGY)]
06.02 Other live plants (including
their roots), cuttings and
slips; mushroom spawnAs specified for subheadings
0602.10 - Unrooted cuttings and
slipsThe origin of the goods of this subheading
shall be the country in which the goods are
obtained in their natural or unprocessed stateBasket 1 : (Endorsed by CRO).
0602.20 - Trees, shrubs and bushes,
grafted or not, of kinds which
bear edible fruit or nutsCTSH Basket 1 (Endorsed by CRO).
0602.30 - Rhododendrons and
azaleas, grafted or notCTSH Basket 1 (Endorsed by CRO).
0602.40 - Roses, grafted or not CTSH Basket 1 (Endorsed by CRO).
0602.90 - Other CTSH Basket 1 (Endorsed by CRO).
06.03 Cut flowers and flower
buds of a kind suitable forbouquets or for ornamental
purposes, fresh, dried,
dyed, bleached,
impregnated or otherwise
prepared.As specified for split headings
ex 06.03 (a) Wreaths, flower baskets,
buttonholes and the like[The country of origin of the goods of this
split heading shall be the country in which
the plants grew (KOR) (US) (JPN) (CAN)
(MEX) (EGY) (MAL) (CH) (PHI) (COL)]Submitted to CRO for decision
(Doc. 42.146, Issue 27).
[CTHS]G/RO/41
Page 184
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 06.03 (b) Cut flowers and flower buds,
dried, dyed or bleached[The country of origin of the goods of this
split heading shall be the country in which
the plants grew (KOR) (US) (JPN) (CAN)(MEX) (EGY) (MAL) (CH) (PHI)(EC)
(COL)]Submitted to CRO for decision
(Doc. 42.146, Issue 28).
[CTHS  or change by drying, dyeing orbleaching (HK)]
ex 06.03 (c)  Other cut flowers and flower
buds (fresh, impregnated or
otherwise prepared)The country of origin of the goods of thissplit heading is the country in which the
plants grew Basket 1* (Endorsed by CRO).
0603.10 - Fresh As specified for split heading
0603.90 - Other
06.04 Foliage, branches and other
parts of plants, without
flowers or flower buds, and
grasses, mosses and lichens,being goods of a kind
suitable for bouquets or for
ornamental purposes,
fresh, dried, dyed,
bleached, impregnated orotherwise prepared.As specified for split headings
ex 06.04 (a) - Wreaths, flower
baskets, buttonholes and the
like[The country of origin of the goods of this
split heading shall be the country in which
the  plants grew (EGY) (CH) (PHI) (KOR)(US) (JPN) (CAN) (MEX) (MAL) ].Submitted to CRO for decision
(Doc. 42.146, Issue 27).
[ CTHS]
ex 06.04 (b) - Other The country of origin of the goods of thissplit heading shall be the country in which
the plants grewBasket 1 (Endorsed by CRO).
                                                     
* (COL)joined the consensus after the 10th SessionG/RO/41
Page 185HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0604.10 - Mosses and lichens As specified for split heading
- Other :
0604.91 -- Fresh
0604.99 -- OtherG/RO/41
Page 186
CHAPTER 7
Chapter Note
[Origin criteria for mixtures classified in subheadings 0710.90, 0711.90 or 0712.90 (CAN)]    Submitted to CRO for decision  (Doc.OC0028, Issue
No.121)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 7 Edible vegetables and
certain roots and tubers.
07.01 Potatoes, fresh or chilled. The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.02 omatoes, fresh or chilled. The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.03 Onions, shallots, garlic,
leeks and other alliaceous
vegetables, fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.04 Cabbages, cauliflowers,
kohlrabi, kale and similar
edible brassicas, fresh or
chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).G/RO/41
Page 187HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
07.05 Lettuce (Lactuca sativa)  and
chicory (Cichorium spp.) ,
fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.06 Carrots, turnips, salad
beetroot, salsify, celeriac,radishes and similar edible
roots, fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading areobtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.07 ucumbers and gherkins,
fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.08 Leguminous vegetables,
shelled or unshellds, fresh
or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.09 ther vegetables, fresh or
chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.10 Vegetables (uncooked or
cooked by steaming or
boiling in water), frozen.[The country of origin of the goods of this
heading shall be the country in which the
vegetables grew (EC) (CH) (KOR) (EGY)
(US) (PHI)(JPN) (ARG)(CHI) (IND)]Submitted to CRO for decision
(Doc. 42.146, Issue 10).
[ CTH, provided that the change is not onlythe result of freezing (CAN) (MEX) (MAL)]
0710.10 - Potatoes As specified for heading
Leguminous vegetables,
shelled or unshelled :
0710.21 -- Peas ( Pisum sativum)
0710.22 -- Beans (Vigna spp.,
Phaseolus spp.)
0710.29 -- Other
0710.30 - Spinach, New Zealand
spinach and orache spinach
(garden spinach)G/RO/41
Page 188
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0710.40 - Sweet corn
0710.80 - Other vegetables
0710.90 - Mixtures of vegetables
07.11 Vegetables provisionally
preserved (for example, bysulphur dioxide gas, in
brine, in sulphur water or
in other preservative
solutions), but unsuitable in
that state for immediateconsumption.The country of origin of the goods of this
heading shall be the country in which thevegetables grew.Basket 1 (Endorsed by CRO).
0711.10 - Onions As specified for heading
0711.20 - Olives
0711.30 - Capers
0711.40 - Cucumbers and gherkins
0711.90 - Other vegetables; mixtures
of vegetables
07.12 Dried vegetables, whole,
cut, sliced, broken or in
powder, but not further
prepared.As specified for split heading
ex 07.12 (a) In powdered form [ CTHS (US)(EC) ] Submitted to CRO for decision
(Doc 42.146, Issue 29).
 [CTH(CAN)(PHI)(CH)(JPN)(MEX) (MAL)]
ex 07.12 (b) Freeze-dried vegetables [The country of origin of the goods of this
split heading shall be the country in which
the vegetables grew (CH) (KOR) (EGY)(US) (PHI) (JPN)  (MAL)]Submitted to CRO for decision
(Doc 42.146, Issue 4).
[CTH (EC)]
[CTH provided the change is not only theresult of drying (CAN) (MEX)]G/RO/41
Page 189HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 07.12 (c) Other [The country of origin of the goods of this
split heading shall be the country in which
the vegetables grew (EC) (CH) (KOR)(EGY) (US) (PHI) (JPN)  (MAL)]Submitted to CRO for decision
(Doc 42.146, Issue 4).
[CTH provided the change is not only the
result of drying (CAN) (MEX)]
0712.20 Onions As specified for split heading
0712.30 Mushrooms and truffles
0712.90 Other vegetables; mixtures of
vegetables
07.13 Dried leguminous
vegetables, shelled, whether
or not skinned or split.[The country of origin of the goods of this
heading shall be the country in which the
vegetables grew (PHI) (EC)(KOR)(EGY)
(JPN)(US)(CH) (MAL)]Submitted to CRO for decision
(Doc 42.146, Issue 4).
 [CTH provided that the change is not onlythe result of drying (CAN)(MEX)]
0713.10 Peas ( Pisum sativum) As specified for heading
0713.20 Chickpeas (garbanzos)
Beans (Vigna spp., Phaseolus
spp.)  :
0713.31 - Beans of the species Vigna
mungo (L.) Hepper or Vigna
radiata (L.) Wilczek
0713.32 - Small red (Adzuki) beans
(Phaseolus or Vigna
angularis)
0713.33 -- Kidney beans, including
white pea beans (Phaseolus
vulgaris)
0713.39 -- Other
0713.40 - LentilsG/RO/41
Page 190
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0713.50 Broad beans (Vicia faba var.
major)  and horse beans
(Vicia faba var equina, viciafaba var. minor)As specified for heading
0713.90 - Other
07.14 Manioc, arrowroot, salep,
Jerusalem artichokes, sweet
potatoes and similar roots
and tubers with high starch
or inulin content, fresh,chilled, frozen or dried,
whether or not sliced or in
the form of pellets; sago
pith.CTH except from heading 11.06 Basket 1 (Endorsed by CRO).
0714.10 - Manioc (cassava) As specified for heading
0714.20 - Sweet potatoes
0714.90 - OtherG/RO/41
Page 191CHAPTER 8
Chapter Note
[Origin criteria for mixtures clas sified in subheading 0813.50 (CAN)]  Submitted to CRO for decision (Doc.OC0028, Issue No.121)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 8 Edible fruit and nuts; peel
of citrus fruit or melons.
08.01 Coconuts, Brazil nuts and
cashew nuts, fresh or dried,
whether or not shelled or
peeled.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
- Coconuts: As specified for heading
0801.11 -- Desiccated
0801.19 -- Other
- Brazil nuts:
0801.21 -- In shell
0801.22 -- Shelled
- Cashew nuts:
0801.31 -- In shell
0801.32 -- Shelled
08.02 Other nuts, fresh or dried,
whether or not shelled or
peeled.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).G/RO/41
Page 192
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Almonds: As specified for heading
0802.11 -- In shell
0802.12 -- Shelled
- Hazelnuts or filberts
(corylus spp.):
0802.21 -- In shell
0802.22 -- Shelled
- Walnuts
0802.31 -- In shell
0802.32 -- Shelled
0802.40 - Chestnuts (Castanea spp.)
0802.50 - Pistachios
0802.90 - Other
08.03 Bananas, including
plantains, fresh or dried.The origin of the goods shall be the country
in which the goods of this heading are grownand harvestedBasket 1 (Endorsed by CRO).
08.04 Dates, figs, pineapples,
avocados, guavas, mangoes
and mangosteens, fresh ordried.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0804.10 - Dates As specified for heading
0804.20 - Figs
0804.30 - Pineapples
0804.40 - Avocados
0804.50 - Guavas, mangoes and
mangosteensG/RO/41
Page 193HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
08.05 Citrus fruit, fresh or dried. The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0805.10 - Oranges As specified for heading
0805.20 - Mandarins (including
tangerines and satsumas);
clementines, wilkings andsimilar citrus hybrids
0805.30 - Lemons (citrus limon,
Citrus limonum) and limes
(Citrus aurantifolia)
0805.40 - Grapefruit
0805.90 - Other
08.06 Grapes, fresh or dried. The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0806.10 - Fresh As specified for heading
0806.20 - Dried
08.07 Melons (including
watermelons) and papaws
(papayas), fresh.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
- Melons (including
watermelons):As specified for heading
0807.11 -- Watermelons
0807.19 -- Other
0807.20 - Papaws (papayas)
08.08 Apples, pears and quinces,
fresh.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0808.10 - Apples As specified for heading
0808.20 - Pears and quincesG/RO/41
Page 194
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
08.09 Apricots, cherries, peaches
(including nectarines),
plums and sloes, fresh.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0809.10 - Apricots As specified for heading
0809.20 - Cherries
0809.30 - Peaches, including
nectarines
0809.40 - Plums and sloes
08.10 Other fruit, fresh The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0810.10 - Strawberries As specified for heading
0810.20 - Raspberries. blackberries,
mulberries and loganberries
0810.30 - Black, white or red currant
and gooseberries
0810.40 - Cranberries, bilberries and
other fruits of the genusVaccinium
0810.50 - Kiwifruit
0810.90 - Other
08.11 Fruit and nuts, uncooked
or cooked by steaming or
boiling in water, frozen,
whether or not containingadded sugar or other
sweetening matter.[The country of origin of the goods of this
heading shall be the country in which the
fruit and nuts grew  (EC) (CH) (KOR) (US)
(EGY) (JPN) (PHI)(ARG) (MOR) ]Submitted to CRO for decision
(Doc 42.146, Issue 10).
[CTH, provided the change is not only the
result of freezing (CAN) (MEX) ]G/RO/41
Page 195HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0811.10 - Strawberries As specified for heading
0811.20 - Raspberries, blackberries,
mulberries, loganberries,
black, white or red currants
and gooseberries
0811.90 - Other
08.12 Fruit and nuts,
provisionally preserved (for
example, by sulphur
dioxide gas, in brine, insulphur water or in other
preservative solutions), but
unsuitable in that state for
immediate consumption.The country of origin of the goods of this
heading shall be the country in which the
fruit and nuts grewBasket 1 (Endorsed by CRO).
0812.10 - Cherries As specified for heading
0812.20 - Strawberries
0812.90 - Other
08.13 Fruit, dried, other than
that of headings Nos. 08.01
to 08.06; mixtures of nuts
or dried fruits of thisChapter.[The country of origin of the goods of this
heading shall be the country in which the
fruit and nuts grew (EC) (KOR) (JPN) (US)
(CH) (EGY) (PHI) ]Submitted to CRO for decision
(Doc 42.146, Issue 4).
[CTH, provided that the change is not only
the result of drying (CAN) (MEX) ]
0813.10 - Apricots As specified for heading
0813.20 - Prunes
0813.30 - Apples
0813.40 - Other fruit
0813.50 - Mixtures of nuts or dried
fruits of this ChapterG/RO/41
Page 196
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
08.14 Peel of citrus fruit or
melons (including
watermelons), fresh, frozen,dried or provisionally
preserved in brine, in
sulphur water or in other
preservative solutions.As specified for split heading
ex 08.14 (a) Frozen or dried [The country of origin of the goods of this
split heading shall be the country in which
the citrus fruit or melons (including watermelons) grew (EC) (CH) (KOR) (JPN) (US)
(EGY)(PHI) ]
[CTH, provided that the change is not only
the result of freezing or drying (CAN)
(MEX) ]Submitted to CRO for decision
(Doc 42.146, Issues 4, 10).
ex 08.14 (b) Other The country of origin of the goods of thissplit heading shall be the country in which
the citrus fruit or melons (including watermelons) grewBasket 1 (Endorsed by CRO).G/RO/41
Page 197CHAPTER 9
Chapter Notes
[ Origin criteria for mixtures/blending of coffee of diverse origins (JPN)1]   Submitted to CRO for decision (Doc.OC0028, Issue No.122)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 9 Coffee, tea, maté and spices
09.01 Coffee, whether or not
roasted or decaffeinated;
coffee husks and skins;
coffee substitutes
containing coffee in any
proportionProposals as specified for subheadings
- Coffee, not roasted :
0901.11 -- Not decaffeinated The country of origin of the goods of this
subheading shall be  the country in which the
plant grewBasket 1 (Endorsed by CRO).
                                                     
1 The particular cases of the mixtures referred to in Note 1 (b) to Chapter 9 (HS Note) have already been submitted to the CRO fo r decision (Doc.42.146, Issue No.36).G/RO/41
Page 198
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0901.12 -- Decaffeinated [The country of origin of the goods of this
subheading shall be  the country in which the
plant grew  (BRA) (CAN) (CH) (CI) (COL)(CR) (ECU) (US) (GUA) (HON) (IND)(JPN)
(KEN) (MEX) (UGA) (PER) (PHI) (SEN)
(URU) (KOR) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 30).
[CTSH (EC) (NZ) (NOR) (SG) (CH) ]
-Coffee, roasted
0901.21 Not decaffeinated [The country of origin of the goods of this
subheading shall be  the country in which the
plant grew (BRA) (CI) (COL) (GUA) (IND)
(KEN) (MEX) (UGA) (PER) (PHI) (SEN)
(URU) (MAL) (KOR)]Submitted to CRO for decision
(Doc. 42.146, Issue 31).
[CTSH (EC) (CH) (SG) (CAN) (NZ) (JPN)
(US)]
0901.22 -- Decaffeinated [The country of origin of the goods of this
subheading shall be  the country in which the
plant grew  (BRA) (CI) (COL) (GUA) (IND)
(KEN) (MEX) (UGA) (PER) (PHI) (SEN)
(URU) (MAL) (KOR) ]Submitted to CRO for decision
(Doc. 42.146, Issues 30, 31).
[CTSH (EC) (SG)]
[CTSH, except from subheading 0901.21(CAN) (NZ) (US) (JPN)]
0901.90 - Other As specified for split subheadings
ex 901.90(a) -- Coffee substitutes
containing coffee in any
proportion[The country of origin of the goods of this
split subheading shall be  the country in
which all components are obtained in theirnatural or unprocessed state (BRA)(EC) (CH)
(CI)(US) (GUA) (JPN) (KEN) (MEX )
(UGA) (PER)(SEN) (CAN) (KOR)]Submitted to CRO for decision
(Doc. 42.146, Issue 32).
[CTH (IND) (URU)]G/RO/41
Page 199HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTSH (PHI) (SG) (COL)]
ex 901.90(b) -- Coffee husks and skins The country of origin of the goods of this
split subheading shall be  the country in
which the plant grewBasket 1* (Endorsed by CRO).
09.02 Tea, whether or not
flavouredAs specified for split heading
ex09.02 (a) Blended, not in tea-bags [The country of origin of the goods of this
split heading shall be the country in which
the plant grew  (KOR) (IND)(MAL)(CAN)
(PHI)]Submitted to CRO for decision
(Doc. 42.146, Issue 33 and Doc.
42.146/Cor). Deleted by CRO
(G/RO/M/14)
[ CTHS (AUS)(EC) (SG)(JPN) (US) (EGY)]
[ CTHS provided the change results in a
deliberate and proportionally controlledblending  (CH) ]
ex 09.02(b) Blended, in tea bags [The country of origin of the goods of thissplit heading shall be the country in which
the plant grew  (KOR) (IND) (MAL) (PHI)]Basket 1, Issue No.34 has been
resolved by CRO (G/RO/M/14)
[ CTHS (CAN)(CH)]
[ CTHS except from split heading ex09.02(a)(JPN) (SG) (EC) (AUS) (US)]
ex09.02 (c) Not blended, in tea-bags [ The country of origin of the goods of thissplit heading shall be the country in whichthe plant grew (KOR)(IND)(PHI) (MAL)
(JPN)(US)(EC) (GUA) (AUS) (SG)]Basket 1, Issue No.34 has been
resolved by CRO (G/RO/M/14)
[ CTHS (CAN) (CH)]
ex09.02 (d) Other The country of origin of the goods of thissplit heading shall be the country in which
the plant grewBasket 1 (Endorsed by CRO).
                                                     
* (PHI) (SG) joined the consensus after the 10th SessionG/RO/41
Page 200
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0902.10 - Green tea (not fermented)
in immediate packings of a
content not exceeding 3 kgAs specified for split heading
0902.20 - Other green tea (not
fermented)
0902.30 - Black tea (fermented) and
partly fermented tea, in
immediate packings of a
content not exceeding 3 kgAs specified for split heading
0902.40 - Other black tea (fermented)
and other partly fermented
tea
09.03 Maté. The country of origin of the goods of this
heading shall be the country in which theplant grewBasket 1 (Endorsed by CRO).
09.04 Pepper of the genus  Piper ;
dried or crushed or ground
fruits of the genus
Capsicum  or of the genus
Pimenta .As specified for subheadings
0904.11 Pepper, neither crushed nor
groundThe country of origin of the goods of this
subheading shall be the country in which the
plant grewBasket  1 (Endorsed by CRO).
0904.12 Pepper, crushed or ground [The country of origin of the goods of this
subheading shall be the country in which the
plant grew (EC) (CH) (JPN) (MAL) (COL)
(SEN) (PHI)]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTH (KOR)(MEX)]
[ CTSH (US)(SG)(CAN)]G/RO/41
Page 201HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0904.20 Fruits of the genus Capsicum
or of the genus Pimenta ,
dried or crushed or groundAs specified for split subheading
ex0904.20(a) Fruits of the genus Capsicum
(peppers) or of the genus
Pimenta (e.g. allspice),
crushed or ground[The country of origin of the goods of this
subheading shall be the country in which theplant grew (EC) (CH) (KOR) (PHI) (JPN)
(MEX) (MOR)]Submitted to CRO for decision
[CTSHS (US)(SG) (CAN)]
ex0904.20(b) Other The country of origin of the goods of this
split subheading shall be the country in which
the plant grewBasket 1 (Endorsed by CRO).
09.05 Vanilla As specified for split heading
ex09.05(a) Vanilla beans, crushed or
ground[ The origin of the goods of this split heading
shall be the country in which the plant grew
(EC)(CH)(KOR) (JPN) (MEX) (PHI)(SG)
(MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (US) (CAN)]
ex09.05(b) Other The origin of the goods of this split heading
shall be the country in which the plant grewBasket 1 (Endorsed by CRO).
09.06 Cinnamon and cinnamon-
tree flowersAs specified for subheadings
0906.10 - Neither crushed nor ground The country of origin of the goods of this
subheading shall be the country in which the
plant grewBasket 1 (Endorsed by CRO).
0906.20 - Crushed or ground [The country of origin of the goods of this
subheading shall   be the country in which theplant grew  (EC) (CH)  (KOR) (JPN) (MEX)
(PHI) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTSH (CAN) (US) (SG) ]
09.07 Cloves (whole fruit, cloves
and stems)As specified for split headingG/RO/41
Page 202
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex09.07(a) Cloves, crushed or ground [The country of origin of the goods of this
split heading shall be the country in which
the plant grew (EC) (CH) (KOR) (JPN)(MEX) (PHI) (SG) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (CAN) (US) ]
ex09.07(b) Other The country of origin of the goods of thissplit heading shall be the country in which
the plant grewBasket 1 (Endorsed by CRO).
09.08 Nutmeg, mace and
cardamomsAs specified for split heading
ex09.08(a) Nutmeg, mace and
cardamoms, crushed or
ground[The country of origin of the goods of this
split heading   shall be the country in which
the plant grew (EC) (CH) (KOR) (JPN)
(MEX) (PHI) (SG) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (CAN) (US) ]
ex09.08(b) Other The country of origin of the goods of this
split heading shall be the country in which
the plant grewBasket 1 (Endorsed by CRO).
0908.10 - Nutmeg As indicated for split heading
0908.20 - Mace
0908.30 - Cardamoms
09.09 Seeds of anise, badian,
fennel, coriander, cumin or
caraway; juniper berriesAs specified for split heading
ex09.09(a) Seeds of anise, badian,
fennel, coriander, cumin or
caraway, crushed or ground;
juniper berries; crushed or
ground[The country of origin of the goods of this
split heading shall be the country in whichthe plant grew (EC) (CH) (KOR) (JPN)
(MEX) (PHI) (SG) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (CAN) (US) ]G/RO/41
Page 203HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex09.09(b) Other The country of origin of the goods of this
split heading shall be the country in which
the plant grewBasket 1   (Endorsed by CRO).
0909.10 - Seeds of anise or badian As specified for split heading
0909.20 - Seeds of coriander
0909.30 - Seeds of cumin
0909.40 - Seeds of caraway
0909.50 - Seeds of fennel; juniper
berries
09.10 Ginger, saffron, turmeric
(curcuma), thyme, bay
leaves, curry and other
spicesAs specified for split headings
ex 09.10 (a) Curry [The country of origin of the goods of this
split heading shall be the country in whichthe plants grew (EC) (CH) (MAL) (KOR)]
[CTHS (US) (JPN) (PHI) (SG) (MEX)(CAN)]
ex 09.10 (b) Other spices, crushed or
ground[The country of origin of the goods of thissplit heading shall be the country in which
the plant grew (EC) (CH) (KOR) (JPN)
(MEX) (PHI) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (CAN) (US) (SG)]
ex 09.10 (c) Mixtures referred to in Note
1(b) to Chapter 9 of the HS[The country of origin of the goods of this
split heading shall be the country in which
the plant grew (EC) (CH) (KOR) (JPN)(MEX) (PHI) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issue 36).
[CTHS (US) (CAN) (PHI) (SG)]
[ CTHS provided:G/RO/41
Page 204
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- the mixing changes the character of
products or gives the essential character to
products; or
- the know-how of mixing (e.g. percentage of
constituent materials, taste and flavour) is
indispensable; or
- the mixing is carried out through
complicated processes.(JPN)]
ex 09.10 (d) Other The country of origin of the goods of thissplit heading shall be the country in whichthe plant grewBasket 1 (Endorsed by CRO).
    0910.10 - Ginger As specified for split heading
    0910.20 - Saffron
    0910.30 - Turmeric (curcuma)
    0910.40 - Thyme; bay leaves
    0910.50 - Curry
- Other spices:
    0910.91 - - Mixtures referred to in
Note 1(b) to this Chapter
    0910.99 -- OtherG/RO/41
Page 205CHAPTER 10
[Product Specific] [Chapter] Residual Rule
[Where the origin of a mixture of cereals cannot be determined by  applying the primary rules for this chapter, the origin shall  be the country where
the mixing took place, provided that the inputs originating in that country represent at least 85 % by weight of the non-origin ating cereals used
(CAN)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 10 Cereals.
10.01 Wheat and meslin. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.02 Rye. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.03 Barley. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.04 Oats. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.05 Maize (corn). The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).G/RO/41
Page 206
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
10.06 Rice. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.07 Grain sorghum. The origin shall be the country where goods
of this heading are obtained in their natural orunprocessed stateBasket 1 (Endorsed by CRO).
10.08 Buckwheat, millet and
canary seed; other cereals.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).G/RO/41
Page 207CHAPTER 11
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 11 Products of the milling
industry; malt; starches;
inulin; wheat gluten.
11.01 Wheat or meslin flour. CC Basket 1 (Endorsed by CRO).
11.02 Cereal flours other than of
wheat or meslin.CC Basket 1 (Endorsed by CRO).
11.03 Cereal groats, meal and
pellets.CC Basket 1 (Endorsed by CRO).
11.04 Cereal grains otherwise
worked (for example,
hulled, rolled, flaked,
pearled, sliced or kibbled),
except rice of heading No.
10.06; germ of cereals,
whole, rolled, flaked orground.CC Basket 1 (Endorsed by CRO).
11.05 Flour, meal, powder,
flakes, granules and pellets
of potatoes.CC Basket 1 (Endorsed by CRO).G/RO/41
Page 208
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
11.06 Flour, meal and powder of
the dried leguminous
vegetables of headingNo. 07.13, of sago or of
roots or tubers of heading
No. 07.14 or of the products
of Chapter 8CC Basket 1 (Endorsed by CRO).
11.07 Malt, whether or not
roasted.CC Basket 1 (Endorsed by CRO).
11.08 Starches; inulin. CTH Basket 1 (Endorsed by CRO).
11.09 Wheat gluten, whether or
not driedCTH Basket 1 (Endorsed by CRO).G/RO/41
Page 209CHAPTER 12
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 12 Oil seeds and oleaginous
fruits; miscellaneous
grains, seeds and fruit;industrial or medicinal
plants; straw and fodder.
12.01 Soya beans, whether or not
broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.02 Ground-nuts, not roasted
or otherwise cooked,
whether or  not shelled or
broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.03 Copra. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.04 Linseed, whether or not
broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
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 stateBasket 1 (Endorsed by CRO).G/RO/41
Page 210
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
12.06 Sunflower seeds, whether
or not broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.07 Other oil seeds and
oleaginous fruits, whetheror not  broken.The origin shall be the country where goods
of this heading are obtained in their natural orunprocessed stateBasket 1 (Endorsed by CRO).
12.08 Flours and meals of oil
seeds or oleaginous fruits,
other than those of
mustard.[The country of origin of the goods of this
heading shall be the country in which the
plant grew (EC) (CH) ]Submitted to CRO for decision
(Doc.42.146, Issue 37).
[CTH (JPN) (CAN) (KOR) (US) (MEX)(PHI) (EGY)]
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 stateBasket 1 (Endorsed by CRO).
12.10 Hop cones, fresh or dried,
whether or not ground,
powdered or in the form of
pellets; lupulin.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.11 Plants and parts of plants
(including seeds and fruits),
ofa kind used primarily in
perfumery, in pharmacy or
for insecticidal, fungicidal
or similar purposes, fresh
ordried, whether or not
cut, crushed or powdered.As specified for split heading
ex 12.11(a) Not crushed or powdered The country of origin of the goods of this
split heading shall be the country in whichthe plant grewBasket 1 (Endorsed by CRO).G/RO/41
Page 211HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 12.11(b) Crushed or powdered [The country of origin of the goods of this
split heading shall be the country in which
the plant grew (EC) (JPN) (CH) (CAN)(KOR) (MEX) (PHI) (EGY)]Submitted to CRO for decision
(Doc.42.146, Issue 35).
[ CTHS except from ex 12.11 (c) (US)]
ex 12.11(c) Herbs in bags for individual
servings[The country of origin of the goods of this
split heading shall be the country in which
the plant grew  (EC)(JPN) (CH) (US) (KOR)
(MEX) (PHI) (EGY)]Basket 1, Issue No. 38 has beenresolved by CRO (G/RO/M/14)
[ CTHS (CAN)]
1211.10 - Liquorice roots As specified for split heading
1211.20 - Ginseng roots
1211.90 - Other
12.12 Locust beans, seaweeds and
other algae, sugar beet and
sugar cane, fresh, chilled,frozen or dried, whether or
not ground; fruit stones
and kernels and other
vegetable products
(including unroastedchicory roots of the variety
Cichorium intybus sativum )
of a kind used primarily for
human consumption, not
elsewhere specified orincluded.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.13 Cereal straw and husks,
unprepared, whether or not
chopped, ground, pressedor in the form of pellets.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).G/RO/41
Page 212
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
12.14 Swedes, mangolds, fodder
roots, hay, lucerne (alfalfa),
clover, sainfoin, foragekale, lupines, vetches and
similar forage products,
whether or not in the form
of pellets.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).G/RO/41
Page 213CHAPTER 13
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 13 Lac; gums, resins and other
vegetable saps and extracts
13.01 Lac; natural gums, resins,
gum-resins and oleoresins
(for example, balsams).[CC (CAN) (US) (MEX) (JPN) ] Submitted to CRO for decision
(Doc. 42.146, Issue 39).
[The country of  origin of the goods of this
heading shall be the country in which the
plant grew (PHI) (EC)(CH)(KOR) ]
13.02 Vegetable saps and
extracts; pectic substances,
pectinates and pectates;
agar-agar and other
mucilages and thickeners,
whether or not modified,derived from vegetable
products.As specified at split heading level
ex 13.02 (a) Vegetable saps and extracts
of plants and parts of plants
(including seeds and fruits)
of heading 12.11[CC (CAN) (CH) (JPN) (MEX) (MOR) (TH)
(US)]
[The country of origin of the goods of this
split heading shall be the country in which
the plant grew (EC) (EGY) (KOR) (PHI)]Submitted to CRO for decision
(Doc. 42.536, Issue 112).G/RO/41
Page 214
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 13.02 (b) Other vegetable saps and
extracts[CC (US)(MEX)(CAN)(JPN)(CH)(MOR)
(TH)]Submitted to CRO for decision
(Doc. 42.536, Issue 112).
[The country of origin of the goods of thissplit heading shall be the country in which
the plant grew (PHI)(EC)(KOR)(EGY)]
ex 13.02 (c) Pectinates and pectates [CTHS (EC)(CAN)(CH)(EGY)(NOR)] Submitted to CRO for decision
(Doc. 42.536, Issue 113).
[CC (US)(MEX)(MOR)(JPN)(PHI)(TH)]
[The country of origin of the goods of this
split heading shall be the country in which
the plant grew (KOR)]
ex 13.02 (d) Vegetable mucilages and
thickeners, modified[CTHS (EGY)(NOR)(EC)(SG)] Submitted to CRO for decision
(Doc. 42.536, Issue 114).
[CC (US)(MEX)(JPN) (CAN)(MOR)(PHI)(KOR)(TH)]
ex 13.02 (e) Other [CC (CAN)(US)(MEX)(JPN)(TH)] Submitted to CRO for decision
(Doc.42.536, Issue No. 112).
[The country of origin of the goods of thissplit heading shall be the country in which
the plant grew
(EC)(CH)(KOR)(NOR)(EGY)]
- Vegetable saps and extracts:As indicated for split headings
  1302.11 -- Opium
  1302.12 -- Of liquorice
  1302.13 -- Of hops
  1302.14 -- Of pyrethrum or of the
roots of plants containing
rotenone
1302.19 -- Other
 1302.20 Pectic substances, pectinates
and pectatesG/RO/41
Page 215HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Mucilages and thickeners,
whether or not modified,
derived from vegetableproductsAs indicated for split headings
1302.31 -- Agar-agar
1302.32 Mucilages and thickeners,
whether or not modified,
derived from locust beans,
locust bean seeds or guar
seeds
1302.39 OtherG/RO/41
Page 216
CHAPTER 14
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 14 Vegetable plaiting
materials; vegetable
products not elsewherespecified or included
14.01 Vegetable materials of a
kind used primarily for
plaiting (for example,
bamboos, rattans, reeds,
rushes, osier, raffia,
cleaned, bleached or dyed
cereal straw, and lime
bark).As specified for subheadings
1401.10 - Bamboos [The country of origin of the goods of this
subheading shall be the country in which the
plant grew (PHI) (EC) (CH) (KOR) ]
[CC (CAN) (US) (MEX) (JPN) ]Submitted to CRO for decision
(Doc. 42.146, Issue 40).
1401.20 - Rattans As specified for split subheadingG/RO/41
Page 217HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 1401.20(a)  Rattan core and peel [The country of origin of the goods of this
split subheading shall be the country in
which the plant grew (PHI)
(EC)(CH)(KOR) ]
[CC (CAN) (US) (MEX) (JPN) ]
[CTSHS (HK) ]Submitted to CRO for decision
(Doc. 42.146, Issue 41).
Basket 1:  Issue 41 has been resolved
by CRO (G/RO/M/14)
ex 1401.20(b) Plastic-coated rattan  core
and peel[The country of origin of the goods of this
split subheading shall be the country in
which the plant grew (PHI)
(EC)(CH)(KOR) ]
[CC (CAN) (US) (MEX) (JPN) ]
[CTSHS ]Submitted to CRO for decision
(Doc. 42.146, Issue 42).
ex 1401.20 (c) Other [The country of origin of the goods of this
split subheading shall be the country in
which the plant grew (PHI)(EC) (CH)
(KOR)]
[CC (CAN) (US) (MEX) (JPN)(HK)]Submitted to CRO for decision
(Doc. 42.146, Issue 40).
1401.90 - Other [The country of origin of the goods of this
subheading shall be the country in which the
plant grew (PHI) (EC) (CH) (KOR) ]
[CC (CAN) (US) (MEX) (JPN) ]Submitted to CRO for decision
(Doc. 42.146, Issue 40).
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 country of origin of the goods of this
heading shall be the country in which the
plant grew (PHI) (EC)(CH)(KOR) ]
[CC (CAN) (US) (MEX) (JPN) ]Submitted to CRO for decision
(Doc. 42.146, Issue 40).
1402.10 - Kapok As specified for heading
1402.90 - OtherG/RO/41
Page 218
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
14.03 Vegetable materials of a
kind used primarily in
brooms or in brushes (forexample, broom-corn,
piassava, couch-grass and
istle), whether or not in
hanks or bundles.[The country of origin of the goods of this
heading shall be the country in which the
plant grew (PHI)(EC) (CH) (KOR) ]
[CC (CAN) (US) (MEX) (JPN) ]Submitted to CRO for decision
(Doc. 42.146, Issue 40).
1403.10 - Broomcorn (shorhum
vulgare var. technicum)As specified for heading
1403.90 - Other
14.04 Vegetable products not
elsewhere specified or
included.[The country of origin of the goods of this
heading shall be the country in which the
plant grew (PHI) (EC) (CH) (KOR)]
[CC (CAN) (US) (MEX) (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issue 40).
1404.10 - Raw  vegetable materials
of a kind used primarily indyeing or tanningAs specified  for heading
1404.20 - Cotton linters
1403.10 - OtherG/RO/41
Page 219CHAPTER 15
Chapter Notes
1. Mixtures    Submitted to CRO for decision (Doc.OC0028, Issue No. 123)
[For the purposes of [headings 15.07 to 15.15] [Chapter 15]:
(a) The deliberate and proportionally controlled mixing or blending  (including dispersing) of materials to conform to predetermi ned
specifications which results in the production of a good having attained new physical or chemical characteristics in terms of t aste,
odour  or purity and use different from the input materials is considered to be origin conferring.
(b) However, the addition of diluents only is to be disregar ded in determining the origin of the good. (SG) (CH) (NOR)]
2.  Definition of the term “refining”    Submitted  to CRO for decision (Doc.42.574/Cor, Issue No. 45)
[Refining (chemically or physically) is considered to be the last substantial transformation if at least:
(a) all the following operations are carried out on crude oils in a single country:
- neutralization with alkali or de-acidification (removal of the free fatty acids from the oil);
- decolorizing (removal of colouring substances); and- deodorizing (separation of the volatile odorous and flavourous  substances by distillation )  (AUS, EC, EGY2, MEX, JPN3)
(b) three of the following operations are carried out on crude oils4 in a single country:
- Neutralization with alkali or de-acidification (removal of the free fatty acids from the oil);
- Decolorizing (removal of colouring substances);
- Deodorizing (separation of the volatile odorous and flavourous substances by distillation);
 - Stabilization (CH) (NOR) (SG) (TH) (TUN)]
                                                     
2 EGY considers that there is also substantial transformation when the operations mentioned in 2(a) relate to refined oils of hea dings 15.04, 15.07, 15.11, to 15.13 or 15.15.
3 JPN considers obtaining refined fats from crude fats also constitutes a substantial transformation.
4 CH considers that there is also a substantial transformation when the operations mentioned in 2(b) relate to refined oils of he ading 15.04 or 15.15.G/RO/41
Page 220
3. Definition of “chemical reaction” for the purposes of headings  15.16 and 15.18    Submitted to CRO for decision (Doc.42.574, Is sue
No.115)
[For the purposes of headings 15.16 and 15.18, a chemical reaction is defined as follows:
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng
intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical reactions for the purposes of this definition :
1) Dissolving in water or other solvents;
2) The elimination of solvents including solvent water;  or
3) The addition or elimination of water of crystallization.  (EC)]
[Product Specific] [Chapter] Residual Rule
[The CIF value of non-originating materials imported and used in the production does not exceed 75 % of the ex-factory price of  the goods.
The method of calculating foreign content is as follows:
FC = CIF value of NORM x 100% ≤ 75%
Ex-factory price
FC: foreign contentNORM: Non-originating raw materialsEx-factory price = Total materials cost + Direct  labour costs + Overhead costs + Profit (SG)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]G/RO/41
Page 221HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.01 Pig fat (including lard) and
poultry fat, other than thatof heading No. 02.09 or
15.03[CTH (CH) (KOR) (MAL) (SG)] Submitted to CRO for decision
(Doc. 42.146, Issues 43, 46).The Technical Committee decided to
retain in Basket 2 Issue  45 on
refining and re-refining
[CTH, provided that the change is not merelythe result of rendering (BRA)]
[CTH, except from heading 02.09 (EC) ]
[CTH: or change by refining (AUS) (JPN)
MEX) ]
[CC (CAN) (PHI) (TH) (US)]
15.02 Fats of bovine animals,
sheep or goats, other than
those of heading No. 15.03.[CTH (CH) (EC) (KOR) (MAL) (SG)]
[CTH;
or change by refining (AUS) (JPN) (MEX) ]
[CC (BRA) (CAN) (PHI) (TH) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
15.03 Lard stearin, lard oil,
oleostearin, oleo-oil and
tallow oil, not emulsified ormixed or otherwise
prepared.[CTH (CH) (KOR) (MAL) (SG)]
[CTH;
or change by refining (AUS) (JPN) (MEX)
(TH) ]
[CTH, except from heading 15.01 or 15.02
(EC)]
[CC (BRA) (CAN) (PHI) (US)]ubmitted to CRO for decision
Doc. 42.146, Issues 44, 46).G/RO/41
Page 222
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.04 Fats and oils and their
fractions, of fish or marine
mammals, whether or notrefined, but not chemically
modified.[CTH (KOR) (MAL) (SG)]
[CTH;
or change by refining (AUS) (EC) (EGY)(JPN) (MEX) (NOR) (TH)]
[CTH;
or change by refining;
or change within subheading 1504.20 by a
combination of the following processes:refining and barrelling (CH)]
[CC (BRA) (CAN) (PHI) (US)]ubmitted to CRO for decision
Doc. 42.146, Issue 46).
1504.10 - Fish-liver oils and their
fractionsAs specified for heading
1504.20 - Fats and oils and their
fractions, of fish, other thanliver oils
1504.30 - Fats and oils and their
fractions, of marine
mammals
15.05 Wool grease and fatty
substances derived
therefrom (including
lanolin).[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) (SG) (TH) ]
[CC (BRA) (CAN) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1505.10 - Wool grease, crude As specified for heading
1505.90 - Other
15.06 Other animal fats and oils
and their fractions,whether or not refined, but
not chemically modified.[CTH (KOR) (MAL) (SG) (TH)]
[CTH;or change  by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR)]
[CC (BRA) (CAN) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).G/RO/41
Page 223HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.07 Soya-bean oil and its
fractions, whether or not
refined, but not chemicallymodified.[CTH (KOR) (MAL) (TH)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) ]
[CTSH;
 or change by refining (SG)]
[CC (ARG) (BRA) (CAN) (IND) (PHI)
(US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1507.10 - Crude oil, whether or not
degummedAs specified for heading
1507.90 - Other
15.08 Ground-nut oil and its
fractions, whether or not
refined, but not chemically
modified[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) (TH)]
[CTSH ;or change by refining (SG) ]
[CC (ARG) (BRA) (CAN) (IND) (PHI)
(SEN) (US)]Submitted to CRO for decision
(Doc. 42.146,Issue 46).
1508.10 - Crude oil As specified for heading
1508.90 - Other
15.09 Olive oil and its fractions,
whether or not refined, but
not chemically modified.[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(JPN) (MEX) (NOR) (TH)]
[ CTSH;or change by refining (SG)]
[CC (ARG) (BRA) (CAN) (MOR) (PHI)
(US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1509.10 - Virgin As specified for headingG/RO/41
Page 224
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1509.90 - Other
15.10 Other oils and their
fractions, obtained solely
from olives, whether or not
refined, but not chemicallymodified, including blends
of these oils or fractions
with oils or fractions of
heading No. 15.09.[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(JPN) (MEX) (NOR) (SG) (TH) ]
[CC (ARG) (BRA) (CAN) (MOR) (PHI)
(US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
15.11 Palm oil and its fractions,
whether or not refined, but
not chemically modified[CTH (KOR)] Submitted to CRO for decision
(Doc. 42.146, Issue 46).
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MAL) (MEX) (NOR) (TH)][CTSH;
or change by refining (SG)]
[CC (ARG) (BRA) (CAN) (COL) (IND)
(PHI) (US)]
1511.10 - Crude oil As specified for heading
1511.90 - Other
15.12 Sunflower-seed, safflower
or cotton-seed oil and
fractions thereof, whether
or not refined, but not
chemically modified[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) (TH)]
[CTSH;or change by refining (SG) ]
[CC (ARG) (BRA) (CAN) (IND) (PHI)
(US)]Submitted to CRO for decision
(Doc. 42.146,Issue 46).G/RO/41
Page 225HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Sunflower-seed or
safflower oil and fractions
thereof :As specified for heading
1512.11 -- Crude oil
1512.19 -- Other
- Cotton-seed oil and its
fractions :
1512.21 -- Crude oil, whether or not
gossypol has been removed
1512.29 -- Other
15.13 Coconut (copra), palm
kernel or babassu oil and
fractions thereof, whether
or not refined, but not
chemically modified.[CTH (KOR)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MAL) (MEX) (NOR) (TH)]
[CTSH;or change by refining (SG) ]
[CC (ARG) (BRA) (CAN) (IND) (PHI)
(SEN) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
- Coconut (copra) oil and its
fractions :As specified for heading
1513.11 -- Crude oil
1513.19 -- Other
- Palm kernel or babassu oil
and fractions thereof :
1513.21 -- Crude oil
1513.29 -- OtherG/RO/41
Page 226
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.14 Rape, colza or mustard oil
and fractions thereof,
whether or not refined, butnot chemically modified.[CTH (KOR) (MAL)]
[CTH
or change by refining (AUS) (CH) (EC)(EGY) (JPN) (MEX) (NOR) (TH)]
[CTSH
or change by refining (SG) ]
[CC (ARG) (BRA) (CAN) (IND) (PHI)
(SEN) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1514.10 - Crude oil As specified for heading
1514.90 - Other
15.15 Other fixed vegetable fats
and oils (including jojoba
oil) and their fractions,
whether or not refined, but
not chemically modified . [CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (EC) (EGY)
(JPN) (MEX) (NOR) (TH)][CTH;
or change by refining;
or change within subheading 1515.90 by a
combination of the following processes:
refining and barrelling (CH)][CTSH;
or change by refining (SG)]
[CC (ARG) (BRA) (CAN) (PHI) (US)]Submitted to CRO for decision
(Doc 42.146, Issue 46).
- Linseed oil and its fractions
:As specified for heading
1515.11 -- Crude oil
1515.19 -- Other
- Maize (corn) oil and its
fractions :
1515.21 -- Crude oil
1515.29 -- Other
1515.30 - Castor oil and its fractionsG/RO/41
Page 227HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1515.40 - Tung oil and its fractions As specified for heading
1515.50 - Sesame oil and its fractions
1515.60 - Jojoba oil and its fractions
1515.90 - Other
15.16 Animal or vegetable fats
and oils and their fractions,
partly or wholly
hydrogenated, inter-
esterified, re-esterified or
elaidinised, whether or notrefined, but not further
prepared.[CTH (KOR) (MAL)]
[CTH;
 or change  by refining (CH) (EGY) (MEX)
(NOR) (NZ) (SG)]
CTH;
 or change by refining or chemical reaction(AUS)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
The Technical Committee decided to
retain in Basket 2 Issue 115 on
changes through chemical reactionwithin heading 15. 16.
[CTH; or change within the heading following achemical reaction as defined in the Chapter
Note (EC) (JPN)]
[ CC (CAN) (PHI) (US)]
1516.10 - Animal fats and oils and
their fractionsAs specified for heading
1516.20 - Vegetable fats and oils and
their fractions
15.17 Margarine; edible mixtures
or preparations of animal
or vegetable fats or oils or
of fractions of different fatsor oils of this Chapter,
other than edible fats or
oils or their fractions of
heading No.15.16.As specified for subheadings
1517.10 - Margarine, excluding liquid
margarine[CTH (AUS) (CH) (EC) (EGY) (JPN) (KOR)
(MAL) (MEX) (SG)]Submitted to CRO for decision
(Doc. 42.574, Issue 116).G/RO/41
Page 228
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CC (CAN) (PHI) (US)]
1517.90 - Other As specified for split subheading
ex1517.90(a) Edible mixtures or
preparations of a kind used as
mould release preparations;
other similar preparations
(such as shortenings, frying
fats)[CTH (AUS) (CH) (EC) (KOR) (MAL)
(NOR)  (SG)]
[CTH,
 or change by refining (EGY)]Submitted to CRO for decision
(Doc 42.574, Issue 117)
[CTH, except when the change results onlyfrom a simple mixing (JPN)]
[CC (CAN) (MEX) (PHI) (US)]
ex1517.90(b) Other [CTH (AUS) (CH) (KOR) (MAL) (SG)]
[CTH,
 or change by refining (EGY)]
[CTH, except when the change results onlyfrom a simple mixing (JPN)]Submitted to CRO for decision
(Doc. 42.574, Issue 117).
[CC (CAN) (MEX) (PHI) (US)/ CTH, except
from other headings of Chapter 15 (EC)]G/RO/41
Page 229HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.18 Animal or vegetable fats
and oils and their fractions,
boiled, oxidised,
dehydrated, sulphurised,blown, polymerised by heat
in vacuum or in inert gas or
otherwise chemically
modified, excluding those
of heading No. 15.16;inedible mixtures or
preparations of animal or
vegetable fats or oils or of
fractions of different fats or
oils of this Chapter, notelsewhere specified or
included.CTH Basket 1*
(See Issue 115 , retained in Basket 2 )
[15.19] A blank heading in the HS
Nomenclature (Sec)
15.20 Glycerol, crude; glycerol
waters and glycerol lyes.As specified for split heading
ex15.20(a) Crude glycerol [CTHS (EC)]
[ CTH (US)]Submitted to CRO for decision
(Doc. 42.574, Issue 118).
ex15.20(b) Glycerol waters and glycerol
lyesCTH Basket 1
                                                     
* EC joins the consensus; however, in addition to the product sp ecific rule, EC proposes a Chapter Note on the definition of ch emical reaction which
should be applied for goods of this heading. AUS and JPN support this new proposal.G/RO/41
Page 230
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.21 Vegetable waxes (other
than triglycerides),
beeswax, other insect waxesand spermaceti, whether or
not refined or coloured.As specified for split heading
ex 15.21 (a) Vegetable waxes, beeswax,
other insect waxes, refined[CTHS (CH) (EC) (EGY) (NOR)]
[CTH (JPN) (KOR) (MAL) (TH)][CC (CAN) (MEX) (PHI) (US)]Basket 2
Issue 45
ex 15.21 (b) Other CTH Basket 1
1521.10 - Vegetable waxes As specified for split heading
1521.90 - Other
15.22 Degras; residues resulting
from the treatment of fatty
substances or animal or
vegetable waxes.As specified for split heading
ex 15.22 (a) Degras [CTH (CH) (EC) (EGY) (JPN) (KOR)
(MAL) (NOR) (TH)]
[CC (CAN) (MEX) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.574, Issue 119).
ex 15.22 (b) Residues resulting from the
treatment of fatty substances
or animal or vegetable waxes[CTH (CH) (EC) (EGY) (JPN) (KOR)(MAL) (NOR) (PHI) (TH)][CC (CAN) (MEX) (US)]Submitted to CRO for decision
(Doc. 42.574, Issue 120).G/RO/41
Page 231CHAPTER 16
Chapter Notes
1. a) [Changes to this Chapter from Chapter 2 or 3 merely by addition of seasoning or preservatives are not considered as substa ntial
transformation. (US) (CAN) (COL) (PHI) (KOR) (MEX) (MOR)]    Submitted to CRO for decision (Doc.42.146, Issues Nos.49
and 50)
b) [Changes to goods in this chapter from any other heading merely by addition of seasoning or preservatives or curing and/or s moking
and cooking of such products are not considered as substantial transformation. (AUS)]    Submitted to CRO for decision
(Doc.42.146, Issues Nos.49 and 50)
2. [Food preparations of agricultural products of Chapters 16 to  21 are defined on the basis of one of the following two criter ia :
a) Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as dep artment
stores, supermarkets, conventional markets, etc.
b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing the intermediate products for the food
industry for the purpose of enhancing the suitability for mechanical production and lowering production costs in subsequent
processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically
possible.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of
material or a component, regardless of the quality of the added material or component. (KOR)]    Submitted to CRO for
decision (Doc.42.146, Issue No.49)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]G/RO/41
Page 232
CHAPTER 16
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 16 Preparations of meat, of
fish or of crustaceans,
molluscs or other aquatic
invertebrates
16.01 Sausages and similar
products, of meat, meat
offal or blood; food
preparations based onthese products.[CC (JPN)]
[ CC provided the provisions of Chapter Note
1 (a) are met (CAN) (MEX) (MOR) (US) ]
[ CC provided the provisions of  Chapter
Note 1(a) or 2 are met (KOR)]
[CC except from Chapter 2 (COL) (PHI)]
[ CTH provided the provisions of ChapterNote 1 (b) are met (AUS)]
[CTH (CH) (EC) (HK) (NOR) (SG) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).G/RO/41
Page 233HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
16.02 Other prepared or
preserved meat, meat offal
or blood .As specified for split heading
ex 16.02 (a) Uncooked [CC (JPN)]
[ CC provided the provisions of Chapter Note
1(a) are met (CAN) (JPN) (MEX) (MOR)
(US)]
[ CC provided the provisions of  Chapter
Notes 1(a) or 2 are  met (KOR)]
[CC except from Chapter 2 (COL) (PHI)][CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH (EGY) (HK) (NZ) (SG) (MAL)]
[ CTH except from Chapter 2 (EC) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).
ex 16.02 (b) Cooked [  CC (CAN) (COL) (JPN) (MEX) (US) ]
[ CC provided the provisions of  Chapter
Note 2 are met (KOR)]
[ CC except from Chapter 2 (COL) (PHI)]
[CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
 [ CTH (EC) (EGY) (HK) (NZ) (SG) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50 and Doc.
42.146/Cor).
1602.10 - Homogenised preparations As specified for split heading
1602.20 - Of liver of any animal
- Of poultry of heading No.
01.05 :G/RO/41
Page 234
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1602.31 -- Of turkeys As specified for split heading
1602.32 -- Of fowls of the species
Gallus domesticus
1602.39 -- Other
- Of swine:
1602.41 -- Hams and cuts thereof
1602.42 -- Shoulders and cuts thereof
1602.49 -- Other, including mixtures
1602.50 - Of bovine animals
1602.90 - Other, including
preparations of blood of any
animal
16.03 Extracts and juices of meat,
fish or crustaceans,molluscs or other aquatic
invertebrates.[  CC (CAN) (COL) (KOR) (MEX) (PHI)
(US) (JPN) ]
[ CC except from Chapter 2 or 3 (COL)
(PHI) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).
[CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH (CH) (EC) (EGY) (HK) (NOR) (NZ)
(SG) (MAL) ]
16.04 Prepared or preserved fish;
caviar and caviar
substitutes prepared from
fish eggs.As specified for split headingG/RO/41
Page 235HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 16.04 (a) Fillets, raw, merely covered
with batter or breadcrumbs,
whether or not prefried in oil,
frozen[CC (JPN)]
[ CC provided the provisions of Chapter Note
1(a) are met (CAN) (EGY) (MEX) (PHI)
(US)]
[ CC provided the provisions of  Chapter
Note 1(a) or 2 are met (KOR)]
[ CTH (CH) (COL) (EC) (HK) (NOR) (NZ)
(SG) (MAL) ]
[CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH except from Chapter 3 (EC) ]
[CTH except from heading 03.04 (MOR) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).
ex 16.04 (b) Other [ CC (JPN) ]
[ CC provided the provisions of Chapter Note
1 are met. (CAN) (EGY) (MEX) (PHI)(US) ]
[ CC provided the provisions of  Chapter
Notes 1 or 2 are met (KOR)]
[CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH   (CH) (COL) (EC) (HK) (NOR) (NZ)
(SG) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).G/RO/41
Page 236
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Fish, whole or in pieces, but
not minced:As specified for split heading
1604.11 -- Salmon
1604.12 -- Herrings
1604.13 -- Sardines, sardinella and
brisling or sprats
1604.14 -- Tunas, skipjack and bonito
(Sarda spp .)
1604.15 --Mackerel
1604.16 -- Anchovies
1604.19 -- Other
1604.20 - Other prepared or preserved
fish
1604.30 - Caviar and caviar
substitutes
16.05 Crustaceans, molluscs and
other aquatic invertebrates,
prepared or preserved.[ CC (JPN) ]
[ CC provided the provisions of Chapter Note
1(a) are met. (CAN) (EGY) (JPN) (MEX)
(PHI) (US) ]
[ CC provided the provisions of  Chapter
Notes 1(a) and 2 are met (KOR)]Submitted to CRO for decision
(Doc. 42.146, Issues 49,50).
[ CTH, provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH (EC) (CH) (COL) (EGY) (HK) (NOR)
(NZ) (SG) (MAL) ]
1605.10 - Crab As specified for heading
1605.20 - Shrimps and prawns
1605.30 - Lobster
1605.40 - Other crustaceansG/RO/41
Page 237HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1605.90 - Other As specified for headingG/RO/41
Page 238
CHAPTER 17
Chapter Notes
[Food preparations of agricultural products of Chapters 16 to 21 are defined on the basis of one of the following two criteria:
(a) Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as de partment
stores, supermarkets, conventional markets, etc.
(b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing the intermediate products for the food
industry for the purpose of enhancing the suitability for mechanical production and lowering production costs in subsequent
processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically
possible.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of
material or a component, regardless of the quality of the added material or component. (KOR)]    Submitted to CRO for
decision (Doc. 42.146, Issue No. 49)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]G/RO/41
Page 239CHAPTER 17
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 17 Sugars and sugar
confectionery
17.01 Cane or beet sugar and
chemically pure sucrose, in
solid form.As specified for subheadings
- Raw sugar not containing
added flavouring or
colouring matter
1701.11 -- Cane sugar [The country of origin of the goods of this
subheading shall be the country in which the
plant grew  (PHI) (BRA) (GUA) (SEN) (CR)
(DOM) (ARG) (FIJ) (IND) (COL)]Submitted to CRO for decision
(Doc. 42.146, Issue 51).
[CC (MEX) (US) ]
[CTH (CH) (HK) (KOR) (NZ) (EC) (CAN)
(MAL) (EGY) (JPN)]
1701.12 -- Beet sugar [The country of origin of the goods of this
subheading shall be the country in which the
plant grew  (PHI) (BRA) (SEN) (IND)
(ARG)]Submitted to CRO for decision
(Doc. 42.146, Issue 51).
[CC (MEX) (US) ]
[CTH (CH) (HK) (KOR) (NZ) (EC) (CAN)
(MAL) (EGY) (JPN)]
- Other:
1701.91 -- Containing added
flavouring or colouring
matter[The country of origin of the goods of this
subheading shall be the country in which the
plant grew  (PHI) (BRA) (SEN) (ARG)]Submitted to CRO for decision
(Doc. 42.146, Issues 52, 53).
[ CC (MEX) (US) ]G/RO/41
Page 240
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[ CTH (CH) (KOR) (NZ) ] Basket 1, Issue 52 has been resolved
by CRO (G/RO/M/14)
[CTSH (HK)]
[ CTSH except from subheading 1701.99
(AUS) (CAN) (EC) (EGY) (JPN) (MAL) ]
1701.99 Other [The country of origin of the goods of this
subheading shall be the country in which the
plant grew  (PHI) (BRA) (SEN) (ARG)]Submitted to CRO for decision
(Doc. 42.146, Issue 53).
[ CC (MEX) (US) ]
[ CTH (CH) (KOR) (NZ) ]
[ CTSH (AUS) (CAN) (EC) (EGY) (HK)
(JPN) (MAL) ]
17.02 Other sugars, including
chemically pure lactose,maltose, glucose and
fructose, in solid form;
sugar syrups not containing
added flavouring or
colouring matter; artificialhoney, whether or not
mixed with natural honey;
caramel.As specified for the split heading
ex 17.02(a) - Chemically pure lactose,
maltose, glucose and fructose[The country of origin of the goods of this
split heading shall be the country of origin of
materials from which  sugar was extracted
(PHI) (BRA) (SEN) (ARG)]Submitted to CRO for decision
(Doc.42.146, Issues 53, 54).
[ CC (MEX) (US) (CAN)]
[ CTH (CH) (KOR) (NZ) (MAL)]
[ CTHS (AUS)(EC) (JPN) (EGY) (HK)]G/RO/41
Page 241HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 17.02 (b) - Invert Sugar in solid form [The country of origin of the goods of this
split heading shall be the country of origin of
materials from which  sugar was extracted(PHI) (BRA) (SEN) (ARG)]]Submitted to CRO for decision
(Doc. 42.146, Issues 53, 55).
[CC (MEX)]
[CTHS except from ex17.02(c), 1701.91,
1701.99 (CAN)]
[ CTH (CH) (KOR) (NZ) (MAL) (JPN)]
[ CTHS except from split heading ex17.02(c)
(US) (HK)]
[ CTHS, or change by refining (EC)]
ex 17.02 (c) - Other invert sugar [The country of origin of the goods of thissplit heading shall be the country of origin of
materials from which  sugar was extracted
(PHI) (BRA) (SEN) (ARG)]]Submitted to CRO for decision
(Doc. 42.146, Issue 55).
[ CC (MEX)][CTHS except from ex1702.6, 1701.91,
1701.99 (CAN)]
[ CTH (EC)(CH) (KOR) (NZ) (MAL) (JPN)]
[ CTHS except from split heading ex17.02(b)(US) (HK)]
ex 17.02 (d) Other sugar in solid form [The country of origin of the goods of thissplit heading shall be the country of origin of
materials from which  sugar was extracted(PHI) (BRA) (SEN) (ARG)]]Submitted to CRO for decision
(Doc. 42.146, Issues 51, 53).
[ CC (MEX)]
[ CTH (CH) (KOR) (NZ) (MAL) (JPN)]
[ CTHS (US)(CAN) (HK)]
[ CTHS, or change by refining (EC)]G/RO/41
Page 242
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 17.02 (e)  Other, [The country of origin of the goods of this
split heading shall be the country of origin of
materials from which  sugar wasextracted(PHI) (BRA) (SEN) (ARG]Submitted to CRO for decision
(Doc. 42.146, Issues 51, 56).
[ CC (MEX) (US) (CAN)]
[ CTH (EC) (CH) (KOR) (NZ) (MAL) (HK)
(JPN)]
- Lactose and lactose syrup : As specified for split heading
1702.11 -- Containing by weight 99
% or more lactose,
expressed as anhydrous
lactose, calculated on the
dry matter
1702.19 -- Other
1702.20 - Maple sugar and maple
syrup
1702.30 - Glucose and glucose syrup,
not containing fructose or
containing in the dry stateless than 20 % by weight of
fructose
1702.40 - Glucose and glucose syrup,
containing in the dry state
at least 20 % but less than50 % by weight of fructose
1702.50 - Chemically pure fructose
1702.60 - Other fructose and fructose
syrup, containing in the dry
state more than 50 % byweight of fructose
1702.90 - Other, including invert
sugarG/RO/41
Page 243HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
17.03 Molasses resulting from the
extraction or refining of
sugar.[The country of origin of the goods of this
heading shall be the country in which the
plant grew (PHI) (BRA) (SEN) (ARG)(GUA) (DOM) ]Submitted to CRO for decision
(Doc.42.146, Issue 57).
[CC (US) ]
[ CTH (AUS) (CAN) (CH) (EC) (EGY) (HK)(JPN) (MEX) (KOR) (MAL) ]
17.04 Sugar confectionery
(including white chocolate),
not containing cocoa.CTH Basket 1 (Approved by CRO).G/RO/41
Page 244
CHAPTER 18
Chapter Notes
1. [Origin criteria for mixtures clas sified in Chapter 18 (CAN)]    Submitted to CRO for decision (Doc.OC0028, Issue No.124)
2. [Food preparations of agricultural products of Chapters 16 to 21are defined on the basis  of the following two criteria :
a) Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as dep artment
stores, supermarkets, conventional markets, etc.
b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing the intermediate products for the food
industry for the purpose of enhancing the suitability for mechanical production and lowering production costs in subsequent
processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically
possible.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of
material or a component, regardless of the quality of the added material or component.  (KOR)]    Submitted to CRO for
decision (Doc.42.146, Issue No.49)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]G/RO/41
Page 245CHAPTER 18
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 18 Cocoa and cocoa preparations
18.01 Cocoa beans, whole or
broken, raw or roasted.The origin of the goods shall be the country
in which the  cocoa beans of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
18.02 Cocoa shells, husks, skins
and other cocoa waste.The origin of the goods shall be the country
in which the cocoa shells and other cocoa
waste of this heading are derived from
manufacturing or processing operations or
from consumptionBasket 1 (Endorsed by CRO)
18.03 Cocoa paste, whether or
not defatted.[CTH (CAN) (CH) (EGY) (HK) (JPN)
(KOR) (MAL) (SG) ]
[CTH, except from heading 18.01 or 18.02
(CZ) (EC) (PHI) (GUA) (BRA) (COL)
(MEX) (NZ) (US) ]Submitted to CRO for decision
(Doc. 42.146,Issue 58).
1803.10 - Not defatted As specified for heading
1803.20 - Wholly or partly defatted
18.04 Cocoa butter, fat and oil. As specified for split heading
ex 18.04 (a) Cocoa butter [CTH (CAN) (CH) (COL) (EGY) (HK)
(JPN) (KOR) (NZ) (SG) (US) (MAL)
(ARG) ]
[CTH, except from heading 18.03 (EC) (CZ)
(PHI) (BRA) (MEX) ]Submitted to CRO for decision
(Doc. 42.146, Issue 59).
ex 18.04 (b) Cocoa fat and oil [CTH (CAN) (CH) (COL) (CZ) (EC) (EGY)
(HK) (JPN) (KOR) (NZ) (PHI) (SG)
(US)(MAL) (ARG) ]
[CTH, except from heading 18.03 (PHI)
(BRA) (MEX) ]Submitted to CRO for decision
(Doc. 42.146, Issue 59)G/RO/41
Page 246
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
18.05 Cocoa powder, not
containing added sugar or
other sweetening matter.[CTH (CAN) (CH) (COL) (EGY) (HK)
(JPN) (KOR) (NZ) (SG) (AUS)]
[CTH, except from heading 18.03 (CZ) (EC)
(BRA) (PHI) (ARG) ]
[CTH, except from subheading 1803.20
(MEX) (US) ]Submitted to CRO for decision
(Doc. 42.146, Issue 60).
18.06 Chocolate and other food
preparations containing
cocoa.As specified for subheadings
1806.10 - Cocoa powder, containing
added sugar or other
sweetening matter[CTH (JPN)(CHI) ]
[CTH, except from the headings of Chapter
17 and heading 18.05 (US)(BRA)(PHI) ]
[CTH, except from heading 18.03 or 18.05
(CZ) (EC) (KOR) ]
[CTH, except from heading 18.05 (CAN)
(CH) (COL) (EGY) (HK) (MEX)
(NZ)(MAL)(AUS) ]Submitted to CRO for decision
(Doc. 42.146, Issue 61).
806.20 Other preparations in blocks,
slabs or bars weighing more
than 2 kg or in liquid, paste,
powder, granular or otherbulk form in containers or
immediate packings, of a
content exceeding 2 kgAs specified for split subheadingG/RO/41
Page 247HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex1806.20(a) Other cocoa preparations in
liquid, paste, powder or
granular form, in containers
or immediate packings of a
content exceeding 2 kg[CTH (CH) (COL) (EC) (MEX) (KOR)
(NZ)]
[CTSH (CAN) (EGY) (HK) (JPN)
(PHI)(MAL) ]
[CTSH, except from Chapter 17 or from
heading 18.05 or subheading 1806.10 (US)
(BRA) ]Submitted to CRO for decision
(Doc. 42.146, Issue 62).
ex1806.20(b) Other [CTH (CH) (COL) (EC) (MEX) (KOR)
(NZ)]
[CTSH (CAN) (EGY) (HK) (JPN)
(PHI)(MAL) ]
[CTSH, except from subheading 1806.10
(US) (BRA) ]Submitted to CRO for decision
(Doc. 42.146, Issue 63).
- Other, in blocks, slabs or
bars :
806.31 -- Filled [CTH (CH) (COL) (CZ) (EC) (KOR) (MEX)
(PHI) (US) (ARG) (BRA) ]Submitted to CRO for decision
(Doc. 42.146, Issue 64).
[CTSH (CAN) (EGY) (HK) (JPN)
(NZ)(MAL) (AUS) ]
806.32 -- Not filled [(CTH (CH) (C OL) (CZ) (EC) (KOR) (NZ)
(MEX) (PHI) (US)(ARG) (BRA) ]
[CTSH (CAN)(EGY)(HK)(JPN)(MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 64).
806.90 - Other [CTH (CH) (COL) (CZ) (EC) (KOR) (MEX)
(PHI) (US)(ARG) (BRA) ]Submitted to CRO for decision
(Doc. 42.146, Issue 64).
[CTSH (CAN) (EGY) (HK) (JPN)
(NZ)(MAL) ]G/RO/41
Page 248
CHAPTER 19
Chapter Notes
1. [Origin criteria for mixtures classified in heading 19.015, (CAN)]    Submitted to CRO for decision (Doc.OC0028, Issue No.124)
2. [Food preparations of agricultural products of Chapters 16 to 21are defined on the basis of one of the following two criteri a.
(a) Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as de partment
stores, supermarkets, conventional   markets, etc.
(b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing the intermediate products for the food
industry for the purpose of enhancing the suitability  for mech anical production and lowering production costs in subsequent
processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economicallypossible.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of
material or a component, regardless of the quality of  the added material or component.  (KOR)]     Submitted to CRO for decision
(Doc.42.146, Issue No.49).
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
                                                     
5 Concerns mixtures produced within heading 19.01 without entailing a change of tariff classification.G/RO/41
Page 249CHAPTER 19
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 19 Preparations of cereals, flour,
starch or milk; pastrycooks'
products
19.01 Malt extract; food
preparations of flour, meal,
starch or malt extract, not
containing cocoa orcontaining less than 40 % by
weight of cocoa calculated on
a totally defatted basis, not
elsewhere specified or
included; food preparationsof goods of headings Nos.
04.01 to 04.04, not containing
cocoa or containing less than
5 % by weight of cocoa
calculated on a totally
defatted basis, not elsewhere
specified or included.As specified for subheadings
1901.10 Preparations for infant use, put
up for retail sale[CTH (CH) (CZ) (EC) (HK) (KOR) (NZ)
(PHI) ]Submitted to CRO for decision
(Doc. 42.146, Issue 65)
[CTSH,except when the change results
only from putting up for retail sale (JPN)
(EGY) (MEX) (SG) (US) (CAN) (SEN)
(NOR) (MAL) ]
1901.20 - Mixes and doughs for the
preparation of bakers' wares of
heading No. 19.05[CTH (CH) (CZ) (EC) (KOR) (NOR)
(NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 66).G/RO/41
Page 250
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTSH (CAN) (EGY) (HK) (JPN) (MEX)
(PHI) (SG) (US) (MAL)]
1901.90 - Other CTH Basket 1 (Endorsed by CRO).
19.02 Pasta, whether or not cooked
or stuffed (with meat or other
substances) or otherwiseprepared, such as spaghetti,
macaroni, noodles, lasagne,
gnocchi, ravioli, cannelloni;
couscous, whether or not
prepared.As specified for subheadings
- Uncooked pasta, not stuffed or
otherwise prepared:
1902.11 -- Containing eggs CTH Basket 1 (Endorsed by CRO).
1902.19 -- Other CTH Basket 1 (Endorsed by CRO).
1902.20 - Stuffed pasta, whether
or not cooked or otherwise
prepared[CTH (CAN) (CZ) (EC) (KOR) (NOR)
(NZ) (PHI)]Submitted to CRO for decision
(Doc. 42.146, Issue 67)
[CTSH (CH) (EGY) (HK) (JPN) (MEX)
(SG) (US) (MAL)]
1902.30 - Other pasta CTH Basket 1 (Endorsed by CRO).
1902.40 - Couscous CTH Basket 1 (Endorsed by CRO).
19.03 Tapioca and substitutes
therefor prepared from
starch, in the form of flakes,
grains, pearls, siftings or insimilar formsCTH Basket 1 (Endorsed by CRO).G/RO/41
Page 251HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
19.04 Prepared foods obtained by
the swelling or roasting of
cereals or cereal products (forexample, corn flakes); cereals,
other than maize (corn), in
grain form or in the form of
flakes or other worked grains
(except flour and meal), pre-cooked, or otherwise
prepared, not elsewhere
specified or included.CTH Basket 1 (Endorsed by CRO).
1904.10 - Prepared foods obtained by
the swelling or roasting of
cereals or cereal productsAs specified for heading
1904.20 - Prepared foods obtained from
unroasted cereal flakes or from
mixtures of unroasted cereal
flakes and roasted cereal flakes
or swelled cereals
1904.90 - Other
19.05 Bread, pastry, cakes, biscuits
and other bakers' wares,
whether or not containing
cocoa; communion wafers,empty cachets of a kind
suitable for pharmaceutical
use, sealing wafers; rice paper
and similar products.As specified for subheadings
1905.10 - Crispbread CTH Basket 1 (Endorsed by CRO).
1905.20 - Gingerbread and the like CTH Basket 1 (Endorsed by CRO).
1905.30 - Sweet biscuits; waffles and
wafersCTH Basket 1 (Endorsed by CRO).G/RO/41
Page 252
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1905.40 - Rusks, toasted bread and
similar toasted productsCTH Basket 1 (Endorsed by CRO).
1905.90 - Other As specified for split subheading
ex1905.90 (a) -- Pizzas prepared from a
cooked pizza base[CTH (CAN) (CH) (CZ) (EC) (EGY)
(HK) (JPN) (KOR) (MEX) (NZ) (PHI)
(SG) (US) (MAL)]
[CTSHS (NOR)]Submitted to CRO for decision
(Doc. 42.146, Issue 68).
ex1905.90 (b) -- Other CTH Basket 1  (Endorsed by CRO).G/RO/41
Page 253CHAPTER 20
Chapter Notes
[Food preparations of agricultural products of Chapters 16 to 21are defined on the basis of one of the following two criteria:
a) Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as dep artment
stores, supermarkets, conventional markets, etc.
b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing intermediate products for the food industry
for the purpose of enhancing the suitab ility for mechanical production and lowering production costs in subsequent
processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically
possible.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of
material or a component, regardless of the  quality of the added material or component. (KOR)]    Submitted to CRO for
decision (Doc.42.146, Issue No.49)
[Product Specific] [Chapter] Residual Rule
[Where the origin of mixtures of fruit juices of heading 20.09 cannot be determined by applying the primary rules for this Chap ter, the origin
shall be the country whose inputs represent over 70 % by volume.  If this percentage is not reached, the origin shall be the co untry of the products
accounting for the largest percentage by volume. (AUS)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]G/RO/41
Page 254
CHAPTER 20
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 20 Preparations of vegetables,
fruit, nuts or other parts of
plants
20.01 Vegetables, fruit, nuts and
other edible parts of plants,
prepared or preserved by
vinegar or acetic acid[CC (CH) (HK) (JPN) (MEX) (NZ) (US)
(MAL)]
[CC, except from Chapters 7 and 8 (KOR)
(MOR) (PHI) (EGY)]
[CTH (EC) (CZ)][CTH, provided that the change is not the
result of mere canning and sterilising
(AUS)]Submitted to CRO for decision
(Doc.42.146, Issue 69).
2001.10 - Cucumbers and gherkins As specified for heading
2001.20 - Onions
2001.90 - Other
20.02 Tomatoes prepared or
preserved otherwise than by
vinegar or acetic acidAs specified for subheadings
2002.10 - Tomatoes, whole or in pieces [CC (CAN) (HK) (JPN) (US) (MAL)
(CH) (NZ) (MEX) ]
[CC, provided the change is not the result
of mere freezing (PHI)]
[CC, except from Chapter 7 (KOR) (ARG)
(EGY) (MOR)]
[CTH (EC) (CZ) (SG)]
[CTH, provided that the change is not the
result of mere canning and sterilising
(AUS)]Submitted to CRO for decision
(Doc. 42.146, Issue 70).
2002.90 - Other As specified for split subheadingG/RO/41
Page 255HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2002.90 (a) Powdered tomato [CC (CAN) (HK) (JPN) (US) (MAL)]
[CC, provided the change is not the result
of mere freezing (PHI)]
[CC, except from Chapter 7 (KOR) (ARG)
(EGY) (MOR)]
[CTH (EC) (CZ) (SG)]
[CTH, provided that the change is not the
result of mere canning and sterilising(AUS)]
[CTSHS (CH) (NZ) (MEX)]Submitted to CRO for decision
(Doc. 42.146, Issues 70, 71).
ex 2002.90 (b) Tomato syrup sauce base [CC (CAN) (HK) (JPN) (US) (MAL)(CH) (NZ) (MEX) ]
[CC, provided the change is not the result
of mere freezing (PHI)]
[CC, except from Chapter 7 (KOR) (ARG)
(EGY) (MOR)]
[CTH (EC) (CZ)]
[CTH, provided that the change is not the
result of mere canning and sterilising
(AUS)]
[CTSHS (SG)]Submitted to CRO for decision
(Doc. 42.146, Issues 70, 72).
x 2002.90 (c) Other [CC (CAN) (HK) (JPN) (US) (MAL)(CH) (NZ) (MEX) ]
[CC, provided the change is not the result
of mere freezing (PHI)]
[CC, except from Chapter 7 (KOR) (ARG)
(EGY) (MOR)]
[CTH (EC) (CZ) (SG)]
[CTH, provided that the change is not theresult of mere canning and sterilising
(AUS)]Submitted to CRO for decision
(Doc. 42.146, Issue 70).G/RO/41
Page 256
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
20.03 Mushrooms and truffles,
prepared or preserved
otherwise than by vinegar oracetic acid.[CC]
[CC, except from Chapter 7 (KOR)
(MOR][CC or change to mushroom powder of
subheading 2003.10 from mushroom pulp
of the same subheading (CH) (MEX) ]
[CTH (EC) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issues 70, 71).
2003.10 - Mushrooms As specified for heading
2003.20 - Truffles
20.04 Other vegetables prepared or
preserved otherwise than by
vinegar or acetic acid, frozen,
other than products of
heading No. 20.06CC Basket 1 (Endorsed by CRO).
2004.10 - Potatoes As specified for heading
2004.90 - Other
20.05 Other vegetables prepared or
preserved otherwise than byvinegar or acetic acid, not
frozen, other than products of
heading No. 20.06 .CC Basket 1 (Endorsed by CRO).
2005.10 - Homogenised vegetables As specified for heading
2005.20 - Potatoes
2005.40 - Peas ( Pisum sativum )
- Beans (Vigna spp., Phaseolus
spp.) :
2005.51 -- Beans, shelled
2005.59 -- Other
2005.60 - Asparagus
2005.70 - Olives
2005.80 - Sweet corn ( Zea mays var.
saccharata)G/RO/41
Page 257HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2005.90 - Other vegetables and mixtures
of vegetablesAs specified for heading
20.06 Vegetables, fruit, nuts, fruit-
peel and other parts of plants,
preserved by sugar (drained,glacé or crystallised).CC Basket 1 (Endorsed by CRO).
20.07 Jams, fruit jellies,
marmalades, fruit or nut
purée and fruit or nut pastes,
being cooked preparations,
whether or not containing
added sugar or other
sweetening matter.[CC (CAN) (CH) (EGY) (JPN) (KOR)
(MEX) (NZ) (US) (PHI)]
[CTH (SG) (MAL) (EC) (CZ) ]Submitted to CRO for decision
(Doc. 42.146, Issue 73).
2007.10 - Homogenised preparations As specified for heading
- Other :
2007.91 - Citrus fruit
2007.99 - Other
20.08 Fruit, nuts and other edible
parts of plants, otherwise
prepared or preserved,
whether or not containing
added sugar or other
sweetening matter or spirit,
not elsewhere specified or
included.As specified for subheadings
- Nuts, ground-nuts and other
seeds, whether or not mixedtogether:As specified for split subheading
2008.11 -- Ground-nutsG/RO/41
Page 258
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2008.11(a) Peanut butter [The country of origin of the goods of this
split subheading shall be the country in
which the ground-nuts are harvested(SEN)]
[CC (CAN) (CH) (EGY) (JPN) (KOR)
(MEX) (NZ) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 74).
[CTH (CZ) (EC) (MAL)]
[CTSHS (HK)]
ex 2008.11(b) Roasted ground-nuts [CC (CAN) (CH) (EGY) (HK) (JPN)
(MEX) (NZ) (BRA)]Submitted to CRO for decision
(Doc. 42.146, Issue 75).
[CC, except from Chapter 8 and 12 (PHI)(KOR)  (US) (SEN)]
[CTH following blanching, roasting orpackaging (EC)][CTH (CZ) (MAL)]
ex 2008.11(c) Blanched ground-nuts [The country of origin of the goods of thissplit subheading shall be the country in
which the ground-nuts are harvested (EC)
(KOR)  (CZ) (BRA) (MEX) (PHI) (US)(SEN)]Submitted to CRO for decision
(Doc. 42.146, Issue 75).
[CC (CAN) (CH) (EGY) (HK) (JPN)(NZ)]
ex 2008.11(d) Other The country of origin of the goods of thissplit subheading  shall be the country in
which the ground-nuts are harvested.Basket 1 (Endorsed by CRO).
2008.19 -- Other, including mixtures [C C (CAN) (CH) (E GY) (HK) (JPN)
(MEX) (NZ) (US) (COL) (MAL)]
[The country of origin of the goods of this
subheading shall be the country in which
the nuts and seeds are harvested (EC)(SEN) (BRA) (PHI)]Submitted to CRO for decision
(Doc. 42.146, Issues 75, 76).G/RO/41
Page 259HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2008.20 - Pineapples [CC (CAN) (HK) (JPN) (MEX) (NZ)
(US)]
[CC or CTSHS for powdered fruits ofsubheadings 2008.30 to 2008.99 (CH)]
[CC, except from Chapter 8 (CZ) (EC)
(EGY) (KOR) (PHI) (BRA) (MOR)]Submitted to CRO for decision
(Doc. 42.146, Issues 70, 71, 76).
[CTH (MAL) (SG)]
2008.30 - Citrus fruit As specified for subheading 2008.20
2008.40 - Pears
2008.50 - Apricots
2008.60 - Cherries
2008.70 - Peaches
2008.80 - Strawberries
- Other, including mixtures
other than those of subheading
N° 2008.19 :
2008.91 -- Palm hearts
2008.92 -- Mixtures
2008.99 -- Other
20.09 Fruit juices (including grape
must) and vegetable juices,
unfermented and not
containing added spirit,
whether or not containingadded sugar or other
sweetening matter.As specified for subheadings
- Orange juice :G/RO/41
Page 260
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2009.11 -- Frozen [The country of origin of the goods of this
subheading shall be the country in which
the fruits are harvested (BRA) (AUS)(SEN) (MOR) (ARG) (EGY) (CI)]
[CC (JPN) (MEX) (PHI) (US)]
[CC or change to reconstituted juices in
retail packets of subheadings 2009.11
through 2009.80, from concentrates ofsubheadings 2009.11 through 2009.80,
provided the change involves adding oil
and essence, blending and sterilizing
(CAN)]
[CTH (CZ) (EC) (KOR)][CTH or change to reconstituted juices of
these subheadings from concentrates of
the same subheadings (HK) (NZ) (SG)
(MAL) (FIJ)]
[CTSH or CTSHS for the powders ofsubheadings 2009.19 to 2009.30 or
2009.70 to 2009.80 (CH)]Submitted to CRO for decision
(Doc. 42.146, Issues 71, 77, 78)
2009.19 -- Other As specified for subheading 2009.11
2009.20 - Grapefruit juice
2009.30 - Juice of any other single citrus
fruit
2009.40 - Pineapple juice
2009.50 - Tomato juice
2009.60 - Grape juice (including grape
must)
2009.70 -  Apple juice
2009.80 -  Juice of any other single fruit
or vegetableG/RO/41
Page 261HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2009.90 - Mixtures of juices [The country of origin of the goods of this
subheading shall be the country in which
the fruits are harvested (BRA) (AUS)(SEN) (MOR) (ARG) (EGY) (CI)]
[CC (JPN) (PHI) (US)]
[CC or CTSH, provided that a single
foreign juice ingredient, or juice
ingredients from a single foreign country,constitute in single strength form no more
than 60 per cent by volume of the good
(CAN)(MEX)]
[CTH (CZ) (EC) (KOR) (NZ)]
[CTSH (SG)][CTSH or change to reconstituted juices
of this subheading from concentrates of
the same subheading (HK) (MAL)]
[CTSH or CTSHS for powders of
subheading 2009.90 (CH)]Submitted to CRO for decision
(Doc. 42.146, Issues 71, 77, 78).G/RO/41
Page 262
CHAPTER 21
Chapter Note
[Food preparations of agricultural products of Chapters 16 to 21 are defined on the basis of one of the following two criteria :
(a)  Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as d epartment
stores, supermarkets, conventional  markets, etc.
(b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing intermediate products for the food industry
for the purpose of enhancing the suitab ility for mechanical production and lowering production costs in subsequent
processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically
possible.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of
material or a   component, regardless of the quality of the added material or component. (KOR)]    Submitted to CRO for
decision (Doc.42.146, Issue No.49)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]G/RO/41
Page 263CHAPTER 21
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 21 Miscellaneous edible
preparations
21.01 Extracts, essences and
concentrates, of coffee, tea
or maté and preparations
with a basis of these
products or with a basis ofcoffee, tea or maté; roasted
chicory and other roasted
coffee substitutes, and
extracts, essences and
concentrates thereof.As indicated at subheading level
- Extracts, essences and
concentrates, of
  coffee, and preparations
with a basis of  these extracts, essences or
concentrates or
  with a basis of coffee :
2101.11 -- Extracts, essences and
concentratesAs indicated at the split subheading level
ex 2101.11(a) Extracts, essences and
concentrates exclusively of
real coffee[The country of origin of the goods of this
split subheading shall be the country in
which the plant grew (COL)]Submitted to CRO for decision
(Doc. 42.146, Issue 79).
[CC provided that for instant coffee of this
subheading, the coffee of Chapter 9 from
other countries does not constitute more
than 30 % by weight of the product (MEX)]G/RO/41
Page 264
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH except from heading 09.01 (BRA)
(CHI) (CR) (GUA)
[CTH (CH) (CZ) (EC) (JPN) (KOR) (NOR)(NZ)]
[CTSH (CAN) (EGY) (HK) (SG) (US)
(MAL) (PHI)]
ex 2101.11(b) Other [CC provided that for instant coffee of thissubheading, the coffee of Chapter 9 from
other countries does not constitute more
than 30 % by weight of the product (MEX)]Submitted to CRO for decision
(Doc. 42.146, Issue 80).
[CTH except from heading 09.01 (BRA)(CHI) (CR) (GUA)
[CTH (CH) (CZ) (EC) (JPN) (KOR) (NOR)(NZ)]
[CTSH (CAN) (EGY) (HK) (SG) (US)
(MAL) (PHI)]
2101.12 -- Preparations with a basis
of extracts, essences or
concentrates or with abasis of coffee[CTH (CH) (COL) (CZ)(EC) (GUA) (JPN)
(KOR) (NOR) (NZ) (MEX)]Submitted to CRO for decision
(Doc. 42.146, Issue 81).
[CTSH (CAN) (EGY) (HK) (PHI) (SG)
(US)¨(MAL)]
2101.20 -- Extracts, essences and
concentrates, of tea or
maté, and preparations
with a basis of theseextracts, essences or
concentrates or with a
basis of tea or matéAs indicated at split subheading level
ex2101.20 (a) Preparations [CTH (CH) (CZ) (EC) (GUA) (JPN) (KOR)
(MEX) (NOR) (NZ)]Submitted to CRO for decision
(Doc.42.146, Issue 82).G/RO/41
Page 265HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH except from headings 09.02 and
09.03 (IND)]
[CTSH (CAN) (EGY) (HK) (US) (MAL)]
[CTSHS (SG)]
ex2101.20 (b) Other [CTH
(CH)(CZ)(EC)(GUA)(JPN)(KOR)(MEX)
(NOR)(NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 83).
[CTH except from headings 09.02 and
09.03 (IND)]
[CTSH (CAN) (EGY) (HK) (US) (MAL)
(SG)]
2101.30 Roasted chicory and othe r
roasted coffee substitutes,
and extracts, essences and
concentrates thereofCTH/ CTSH Basket 1* (Endorsed by CRO,
subject to finalization of appropriate
terminology by TCRO).
21.02 Yeast (active or inactive);
other single-cell micro-organisms, dead (but not
including vaccines of
heading No. 30.02);
prepared baking powders.As specified for subheadings
2102.10 Active yeasts CTH Basket 1 (Endorsed by CRO).
2102.20 Inactive yeasts; other single-
cell micro-organisms, dead[CTH (EC) (CH) (JPN) (KOR) (NZ)
(MEX) (EGY) (SEN) (CZ) (COL)Submitted to CRO for decision
(Doc.42.146, Issue 84).
[CTSH (US) (CAN) (HK) (SG) (MAL)]
2102.30 Prepared baking powders CTH/CTSH Basket 1* (Endorsed by CRO,
subject to finalization of appropriateterminology by TCRO
                                                     
* Terminology to be finalizedG/RO/41
Page 266
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
21.03 Sauces and preparations
therefor; mixed condiments
and mixed seasonings;mustard flour and meal
and prepared mustard.As specified for subheadings
2103.10 - Soya sauce [CTH (COL) (CZ) (EC) (EGY) (HK) (JPN)
(KOR) (MEX) (NZ) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issue 85).
[CTSH (CAN) (CH) (NOR) (SG) (US)]
2103.20 - Tomato ketchup and other
tomato sauces[CTH (COL) (CZ) (EC) (EGY) (HK) (JPN)
(KOR) (MEX) (NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 85).
[CTSH (CAN) (CH) (NOR) (SG) (US)(MAL)]
2103.30 - Mustard flour and meal and
prepared mustardAs specified for spilt subheading
ex 2103.30 (a) Mustard flour and meal CTH/CTSH Basket 1 ∗ (Endorsed by CRO,
subject to finalization of appropriate
terminology by TCRO).
ex 2103.30 (b) Prepared mustard [CTH (COL) (CZ) (EC)  (KOR) (NZ)] Submitted to CRO for decision
(Doc. 42.146, Issue 86).
[CTSH (CAN) (CH) (MEX) (SG) (MAL)]
[CTSHS (EGY) (HK) (JPN) (NOR) (US)
(MOR)]
2103.90 - Other [CTH (COL) (CZ) (EC) (HK) (NZ)] Submitted to CRO for decision
(Doc. 42.146, Issue 85).
[CTSH (CAN) (CH) (EGY) (JPN) (KOR)
(MEX) (NOR) (PHI) (SG) (US) (MAL)(JPN)]
                                                     
∗ Terminology to be finalizedG/RO/41
Page 267HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
21.04 Soups and broths and
preparations therefor;
homogenised compositefood preparations.As specified for subheadings
2104.10 - Soups and broths and
preparations therefor[CTH (CH) (COL) (CZ) (EC) (KOR) (NZ)] Submitted to CRO for decision
(Doc. 42.146, Issue 87).
[CTSH (CAN) (EGY) (HK) (JPN) (SG)
(US) (MEX) (MAL) (MOR)]
2104.20 - Homogenised composite
food preparations[CTH (CH) (COL) (CZ) (EC) (EGY)
(KOR) (NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 88).
[CTSH (CAN) (HK) (JPN) (SG) (US)(MEX) (MAL) (MOR)]
21.05 Ice cream and other edible
ice, whether or not
containing cocoa.CTH Basket 1 (Endorsed by CRO).
21.06 Food preparations not
elsewhere specified orincluded.As specified for subheadings
2106.10 - Protein concentrates and
textured protein substances[CTH (CH) (COL) (CZ) (EC) (EGY)
(KOR) (NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 89).
[CTSH(CAN)(HK)(JPN)(MEX)(SG)(US)(MAL)]
2106.90 - Other As indicated at split subheading level
ex2106.90 (a) Sugar syrups, flavoured or
coloured[CTH except from heading 17.02 (EC)
(EGY) (CZ) (CH)]Submitted to CRO for decision
(Doc. 42.146, Issue 90).
[CTH (KOR) (MOR) (COL) (NZ)]
[CTSH (SG) (HK) (JPN) (MAL)]
[CTSH except from heading 17.02 (US)]
ex2106.90 (b) Products containing over 50
% by weight of milk solids[CTSH except from Chapter 4 and fromsubheading 1901.90 (CAN) (MEX)]Submitted to CRO for decision
(Doc. 42.146, Issue 91).G/RO/41
Page 268
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTSH except from Chapter 4 and from
subheading 1901.90 or change from
Chapter 4 or from subheading 1901.90provided supplementary criteria are met
(US)]
[CTH (EC) (EGY) (CZ) (CH) (KOR)(MOR) (COL) (NZ)]
[CTSH (SG) (HK) (JPN) (MAL)]
ex2106.90 (c) Concentrated juices fortified
with minerals or vitamins[CTSH except from heading 20.09 (CAN)
(MEX) (US) (MOR)]Submitted to CRO for decision
(Doc. 42.146, Issue 92).
[CTH (EC) (EGY) (CZ) (CH) (KOR)(COL) (NZ)]
[CTSH (SG) (HK) (JPN) (MAL)]
ex2106.90 (d) Other [CTH (EC) (EGY) (CZ) (CH) (KOR)(MOR) (COL) (NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 93).
[CTSH except from Chapter 4 or  fromsubheading 1901.90; or change from
Chapter 4 or from subheading 1901.90
provided supplementary criteria are met
(US)]
[CTSH (SG) (HK) (JPN)(MAL)]G/RO/41
Page 269CHAPTER 22
Chapter Note
[A de minimis of 10% is essential in heading 22.08 to allow for the use of alcoholic base products in the flavouring of distill ed spirits. (CAN)]
Submitted to CRO for decision (Doc.42.146, Issue No.107).
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 22 Beverages, spirits and
vinegar
22.01 Waters, including natural
or artificial mineral waters
and aerated waters, not
containing added sugar orother sweetening matter
nor flavoured; ice and
snow.The origin of the goods shall be the country
in which the water, ice or snow classified
in this heading are obtained in their natural
stateBasket 1 (Endorsed by CRO).
2201.10 - Mineral waters and aerated
watersAs specified for heading
2201.90 - OtherG/RO/41
Page 270
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
22.02 Waters, including mineral
waters and aerated waters,
containing added sugar orother sweetening matter or
flavoured, and other non-
alcoholic beverages, not
including fruit or vegetable
juices of heading No. 20.09.As specified for subheadings
2202.10 Waters, including mineral
waters and aerated waters,containing added sugar or
other sweetening matter or
flavouredAs specified for split subheading
ex2202.10 (a) Flavoured water containing
sugar or other sweetening
matter[The country of origin of the goods of this
split subheading shall be the country in
which the water is obtained in its natural
state (BRA) (CAN) (CZ) (EC) (EGY)
(MEX) (SEN)]
[CTH (CH) (HK) (KOR) (NZ) (PHI) (SG)(MAL) (JPN) (US) (NOR)]Submitted to CRO for decision
(Doc. 42.146, Issue 94).
x 2202.10(b) Other [The country of origin of the goods of thissplit subheading shall be the country in
which the water is obtained in its natural
state (BRA) (CAN) (CZ) (EC) (EGY)
(MEX) (SEN) (US) (JPN)]
[CTH (CH) (HK) (KOR) (NOR) (NZ)(PHI) (SG) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issue 94).
2202.90 Othe r As specified for split subheadingG/RO/41
Page 271HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2202.90(a) Products containing over
50% by weight of milk solids[CC (MEX)]
[CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY][CTH, except from Chapter 4 or heading
19.01 (CAN)]
[CTH, except from Chapters 4, 20 and 21
(CH) (CZ) (EC)]
[CTH with supplementary criteria for thechange from Chapter 4, heading 19.01 or
20.09 or subheading 2106.90 (US)]Submitted to CRO for decision
(Doc.42.146, Issue 95).
ex 2202.90(b) Juices, fortified with
minerals or vitamins[CC (MEX)][CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY]
[CTH, except from Chapters 4, 20 and 21
(CH) (CZ) (EC)][CTH with supplementary criteria for the
change from Chapter 4, heading 19.01 or
20.09 or subheading 2106.90 (US)]
[CTSH, except from fortifying with
minerals and vitamins (CAN)]Submitted to CRO for decision
(Doc. 42.146, Issue 96).
ex 2202.90(c) Other [CC (MEX)]
[CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY]
[CTH, except from Chapters 4, 20 and 21(CH) (CZ) (EC)]
[CTH with supplementary criteria for the
change from Chapter 4, heading 19.01 or
20.09 or subheading 2106.90 (US)]
[CTSH (CAN)]Submitted to CRO for decision
(Doc. 42.146, Issue 97).
22.03 Beer made from malt. CTH Basket 1 (Endorsed by CRO).G/RO/41
Page 272
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
22.04 Wine of fresh grapes,
including fortified wines;
grape must other than thatof heading No. 20.09.As specified for subheadings
2204.10 -Sparkling wine [The country of origin of the goods of this
subheading shall be the country in which
the grapes grew (CHI) (CZ) (EC) (NZ)
(KOR) (ARG)]
[CTH (CH) (EGY)]
[CTH, except from Chapter 8, or the originof the goods is the country in which at least
85% of the blend is originated, or, if less
than 85% of the blend is originated in a
single country, as a residual rule, the origin
of the goods is the country where the goodsare blended. (AUS)]
[CTSH (HK) (MEX) (US) (MAL)]
[CTSH, except from wines of subheadings
2204.21 or 2204.29, or the origin of the
goods is the country of blending provided
that not more than 25% by volume of the
blend is non-originating (CAN)][CTSH, except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 98 to 100).
- Other wine; grape must
with fermentation
prevented or arrested by
the addition of alcohol :
2204.21 --In containers holding 2 l or
lessAs specified for split subheadingG/RO/41
Page 273HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2204.21(a) Wine (other than sparkling
wine) in containers holding 2
l or less[The country of origin of the goods of this
split subheading shall be the country in
which the grapes grew (CHI) (CZ) (EC)(NZ) (ARG)]
[CTH (CH) (EGY) (KOR)]
[CTH, except from Chapter 8,
or the origin of the goods is the country in
which at least 85% of the blend isoriginated,
or, if less than 85% of the blend is
originated in a single country, as a residual
rule, the origin of the goods is the country
where the goods are blended. (AUS)][CTSH (HK) (MAL) (MEX)]
[CTSHS, except from wines of subheading
2204.29 (US)]
[CTSH, except from wines of subheadings
2204.21 or 2204.29,or the origin of the goods is the country of
blending provided that not more than  25%
by volume of the blend is non-originating
(CAN)]
[CTSH, except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 98 to 100).G/RO/41
Page 274
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2204.21(b) Grape must with
fermentation prevented or
arrested by the addition of
alcohol in containers holding
2 l or less[The country of origin of the goods of this
split subheading shall be the country in
which the grapes grew (CHI) (CZ) (EC)(NZ) (ARG)]
[CTH (CH) (EGY) (KOR) (US)]
[CTH, except from Chapter 8,
or the origin of the goods is the country in
which at least 85% of the blend isoriginated,
or, if less than 85% of the blend is
originated in a single country, as a residual
rule, the origin of the goods is the country
where the goods are blended. (AUS)][CTSH (HK) (MAL) (MEX)]
[CTSH, except from wines of subheadings
2204.21 or 2204.29,
or the origin of the goods is the country of
blending provided that not more than  25%by volume of the blend is non-originating
(CAN)]
[CTSH, except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]Submitted to CRO for decision
(Doc42.146, Issue 101).
2204.29 --Other As specified in the split subheadingG/RO/41
Page 275HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2204.29(a) Wine (other than sparkling
wine) in containers holding
more than 2 l[The country of origin of the goods of this
split subheading shall be the country in
which the grapes grew (CHI) (CZ) (EC)(NZ)]
[CTH (CH) (EGY) (KOR) (ARG)]
[CTH, except from Chapter 8,
or the origin of the goods is the country in
which at least 85% of the blend isoriginated,
or, if less than 85% of the blend is
originated in a single country, as a residual
rule, the origin of the goods is the country
where the goods are blended. (AUS)][CTSH (CAN) (HK) (MAL) (MEX)]
[CTSH. except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]
[CTSH from wines of subheading 2204.21(US)]Submitted to CRO for decision
(Doc. 42.146, Issues 98 to 100).G/RO/41
Page 276
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2204.29(b) Grape must with
fermentation arrested or
prevented by the addition of
alcohol in containers holding
more than 2 l[The country of origin of the goods of this
split subheading shall be the country in
which the grapes grew (CHI) (CZ) (EC)(NZ)]
[CTH (CH) (EGY) (KOR) (ARG) (US)]
[CTH, except from Chapter 8,
or the origin of the goods is the country in
which at least 85% of the blend isoriginated,
or, if less than 85% of the blend is
originated in a single country, as a residual
rule, the origin of the goods is the country
where the goods are blended. (AUS)][CTSH (CAN) (HK) (MAL) (MEX)]
[CTSH. except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issue 101).
2204.30 - Other grape must [The country of origin of the goods of this
subheading shall be the country in which
the grapes grew (CHI) (CZ) (EC) (NZ)]
[CTH (CAN) (CH) (EGY) (HK) (JPN)
(KOR) (MEX) (US) (MAL) (ARG)][CTH, except from Chapter 8 or
subheading 2009.60 (AUS)]Submitted to CRO for decision
(Doc. 42.146,Issue 101).
22.05 Vermouth and other wine
of fresh grapes flavoured
with plants or aromatic
substances.CTH Basket 1 (Endorsed by CRO).
2205.10 - In containers holding 2 l or
lessAs specified for heading
2205.10 - OtherG/RO/41
Page 277HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
22.06 Other fermented beverages
(for example, cider, perry,
mead); mixtures offermented beverages and
mixtures of fermented
beverages and non-
alcoholic beverages, not
elsewhere specified orincluded.CTH Basket 1 (Endorsed by CRO).
22.07 Undenatured ethyl alcohol
of an alcoholic strength by
volume of 80 % vol or
higher; ethyl alcohol and
other spirits, denatured, of
any strength.As specified for subheadings
2207.10 - Undenatured ethyl alcohol
of an alcoholic strength by
volume of 80% vol or higher[The country of origin of the goods of this
subheading shall be the country in which
the sugar cane or beet, grapes or other
materials from which alcohol is producedare obtained in their natural or unprocessed
state,  or
elimination of at least 80% of impurities, or
modification of the alcoholic strength by
concentration, distillation or any otherprocess (CR)]
[CTH (CAN) (NZ) (MAL) (FIJ) (GUA)]
[CTH, except from heading 22.08  (CH)
(CZ) (EC) (MEX) (US) (HK) (EGY)
(NOR)][CTH or change within subheading by
purification (KOR) (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 103, 104).G/RO/41
Page 278
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2207.20 - Ethyl alcohol and other
spirits, denatured, of any
strength[The country of origin of the goods of this
subheading shall be the country in which
the sugar cane or beet, grapes or othermaterials from which alcohol is produced
are obtained in their natural or unprocessed
state,  or
elimination of at least 80% of impurities, or
modification of the alcoholic strength byconcentration, distillation or any other
process (CR)]
[CTH (CAN) (NZ) (MAL) (FIJ) (GUA)]
[CTH, except from heading 22.08  (CH)
(CZ) (EC) (MEX) (US) (HK) (EGY)(NOR) (JPN)]
[CTH or change within subheading by
purification (KOR)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 105).
22.08 Undenatured ethyl alcohol
of an alcoholic strength by
volume of less than 80 %
vol; spirits, liqueurs and
other spirituous beverages.As specified for subheadings
2208.20 - Spirits obtained by
distilling grape wine or grape
marc[CTH (CZ) (EC) (EGY) (KOR) (MAL)
(NOR) (FIJ)]
[CTH, except from heading 22.07 (CAN)(CH) (MEX) (NZ)]
[CTSH, except from heading 22.07 (HK)]
[CTHS, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH or a change within the subheadingresulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).G/RO/41
Page 279HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2208.30 - Whiskies [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)]
[CTH, except from heading 22.07 (CAN)(CH) (MEX) (NZ)]
[CTSH, except from heading 22.07 (HK)]
[CTSH, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH, or a change within the subheadingresulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
2208.40 - Rum and tafia [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(NZ) (MAL)]
[CTH, except from heading 22.07 (CAN)
(CH) (MEX) (NZ) (BRA)][CTSH. except from heading 22.07 (HK)]
[CTSH, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH or a change within the subheading
resulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).G/RO/41
Page 280
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2208.50 - Gin and Geneva [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)
[CTH, except from heading 22.07 (CAN)(CH) (MEX) (NZ)]
[CTSH, except from heading 22.07 (HK)]
[CTSH, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH or a change within the subheadingresulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
2208.60 - Vodka [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)]
[CTH, except from heading 22.07 (CAN)
(CH) (MEX) (NZ)][CTSH, except from heading 22.07 (HK)
(US)]
[CTSH or a change within the subheading
resulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
2208.70 - Liqueurs and cordials [CTH (CZ) (EC) (KOR) (NOR) (MAL)
(EGY)]
[CTH, except from heading 22.07 (CAN)(CH)  (MEX) (NZ)]
[CTSH, except from heading 22.07 (HK)]
[CTSH, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH or a change within the subheadingresulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).G/RO/41
Page 281HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2208.90 - Other As specified for split subheading
ex 2208.90(a) Undenatured ethyl alcohol of
an alcoholic strength by
volume of less than 80 %
vol.[CTH (EGY) (KOR) (MAL)]
[CTH, except from heading 22.07 (EC)
(CZ) (NOR) (CAN) (CH) (MEX) (US)]
[CTSH (JPN)][CTSH, except from heading 22.07 (HK)
(NZ)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,).
ex 2208.90(b) Kirschwasser and ratafia [CTH (EGY) (KOR) (MAL) (CZ) (EC)
(NOR)]
[CTH, except from heading 22.07 (CAN)
(CH) (MEX)]
[CTSH (JPN)]
[CTSH, except from heading 22.07 (HK)
(NZ)][CTSH, except from subheading 2106.90
(US)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
ex 2208.90(c) Other [CTH (EGY) (KOR) (MAL) (CZ) (EC)
(NOR)]
[CTH, except from heading 22.07 (CAN)
(CH) (MEX) (US)]
[CTSH (JPN)][CTSH, except from heading 22.07
(HK)(NZ)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106).
22.09 Vinegar and substitutes for
vinegar obtained fromacetic acid.[CTH (CAN) (CH) (HK) (JPN) (KOR)
(MEX) (NZ) (PHI) (SEN) (US) (MAL)][CTH, except from subheading 2915.21
(EGY)]
[CTH, except from heading 11.07, 22.03,
22.04, 22.06, 22.07, 22.08 or 29.15 (EC)]Submitted to CRO for decision
(Doc. 42.146, Issue 108).G/RO/41
Page 282
CHAPTER 23
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 23 Residues and waste from the
food industries; prepared
animal fodder
23.01 Flours, meals and pellets, of
meat or meat offal, of fish or ofcrustaceans, molluscs or other
aquatic invertebrates, unfit for
human consumption; greavesCTH Basket 1 (Endorsed by CRO).
2301.10 - Flours, meals and pellets, of
meat or meat offal; greavesAs specified for heading
2301.20 - Flours, meals and pellets, of
fish or of crustaceans, molluses
or other aquatic invertebrates
23.02 Bran, sharps and other
residues, whether or not in the
form of pellets, derived fromthe sifting, milling or other
working of cereals or of
leguminous plantsCTH Basket 1 (Endorsed by CRO).
2302.10 - Of maize (corn) As specified for heading
2302.20 - Of rice
2302.30 - Of wheatG/RO/41
Page 283HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2302.40 - Of other cereals As specified for heading
2302.50 - Of leguminous plants
23.03 Residues of manufacture and
similar residues, beet-pulp,
bagasse and other waste ofsugar manufacture, brewing or
distilling dregs and waste,
whether or not in the form of
pelletsCTH Basket 1 (Endorsed by CRO).
2303.10 - Residues of starch manufacture
and similar residuesAs specified for heading
2303.20 - Beet-pulp, bagasse and other
waste of sugar manufacture
2303.30 - Brewing or distilling dregs and
waste
23.04 Oil-cakes and other solid
residues, whether or not
ground or in the form of
pellets, resulting from the
extraction of soyabean oilCTH Basket 1 (Endorsed by CRO).
23.05 Oil-cake and other solid
residues, whether or not
ground or in the form of
pellets, resulting from the
extraction of ground-nut oilCTH Basket 1 (Endorsed by CRO).G/RO/41
Page 284
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
23.06 Oil-cake and other solid
residues, whetehr or not
ground or on the form ofpellets, resulting from the
extraction of vegetable fats or
oils, other than those of
heading
N° 23.04 or 23.05CTH Basket 1 (Endorsed by CRO).
2306.10 - Of cotton seeds As specified for heading
2306.20 - Of linseed
2306.30 - Of sunflower seeds
2306.40 - Of rape or colza seeds
2306.50 - Of coconut or copra
2306.60 - Of palm nuts of kernels
2306.70 - Of maize (corn) germ
2306.90 - Other
23.07 Wine lees; argol CTH Basket 1 (Endorsed by CRO).
23.08 Vegetable materials and
vegetable waste, vegetable
residues and by-products,
whether or not in the form ofpellets, of a kind used in
animal feeding, not elsewhere
specified or included.As indicated for split heading
ex 23.08 (a) Vegetable materials and
vegetable waste, vegetable
residues )[CTH]
[The origin of the goods shall be the
country in which the waste and scrap
classified in this split heading are derived
from the manufacture or processing
operations or from consumption (EC)(CZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 109).
ex 23.08 (b) Other CTH Basket 1 (Endorsed by CRO).G/RO/41
Page 285HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2308.10 - Acorns and horse-chestnuts As specified for heading
2308.90 - Other
23.09 Preparations of a kind used in
animal feeding.As specified for subheadings
2309.10 - Dog or cat food, put up for
retail saleCTH Basket 1 (Endorsed by CRO).
2309.90 - Other As specified for split subheading
ex2309.90(a) Products containing over 50 %
by weight of milk solids[CTH (CH) (CZ) (EC) (HK) (JPN)
(KOR) (NZ) (EGY)]
[CTSH, except from Chapter 4 or heading
19.01 (CAN) (US) (MEX)]Submitted to CRO for decision
(Doc. 42.146, Issue 110).
ex2309.90(b) Other CTH Basket 1 (Endorsed by CRO).G/RO/41
Page 286
CHAPTER 24
Chapter Note
[For the purposes of headings 24.01 and 24.03, any deliberate and pr oportionally controlled mixing or blending of tobacco resul ting in a product
with a determinated composition confers origin. (SEN)]    Submitted to CRO for decision (Doc.OC0028, Issue No.125)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 24 Tobacco and manufactured
tobacco substitutes
24.01 Unmanufactured tobacco;
tobacco refuse.As specified for subheadings
2401.10 - Tobacco, not stemmed/stripped The origin of the goods shall be the
country in which the tobacco and tobacco
substitutes of this subheading are obtained
in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
2401.20 - Tobacco, partly or wholly
stemmed/strippedThe origin of the goods shall be the
country in which the tobacco and tobacco
substitutes of this subheading are obtainedin their natural or unprocessed stateBasket 1 (Endorsed by CRO).G/RO/41
Page 287HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2401.30 Tobacco refuse [The country of origin of the goods of this
subheading shall be the country in which
the tobacco refuse of this subheading isderived and collected from manufacturing
or processing operations (MAL) (MEX)
(JPN) (EC) (EGY) (SEN) (CAN) (NOR)
(CH)]Submitted to CRO for decision
(Doc. 42.146, Issue 111).
[The country of origin of the goods of thissubheading shall be the country in which
the tobacco is obtained in its natural orunprocessed state (IND) (PHI) (US)]
24.02 Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of
tobacco substitutes.CTH Basket 1 (Endorsed by CRO).
2402.10 - Cigars, cheroots and cigarillos,
containing tobaccoAs specified for heading
2402.20 - Cigarettes containing tobacco
2402.90 - Other
24.03 Other manufactured tobacco
and manufactured tobacco
substitutes; "homogenised" or
"reconstituted" tobacco;
tobacco extracts and essences.CTH Basket 1 (Approved by CRO).
2403.10 - Smoking tobacco, whether or
not containing tobacco
substitutes in any proportionAs specified for heading
- Other
2403.91 -- “Homogenised” or
“reconstituted” tobacco
2403.99 -- OtherG/RO/41
Page 288
ISSUES FOR DECISION; CHAPTERS 25 - 27
ISSUE NO. 1: IS THE PRODUCTION OF CEMENT FROM CLINKER A SUBSTANTIAL
TRANSFORMATION?
OPTION A:
1. The obtaining of cement from clinker is a substantial transformation.  The rule of origin for
the cement of subheadings 2523.21 - 2523.90 should be based on a change of subheading from the
clinkers of subheading 2523.10.  The following technical information has been provided in support of
this option:
2. Characteristics of clinkers and cement:  Cement and clinkers are two different articles of
commerce with different character and properties, us es and name.  Clinkers are obtained from firing
limestone containing a suitable proportion of clay.  Clinkers consist mainly of calcium silicates in
pebble form.  The clinkers cannot be used as a building material unless transformed into cement.They do not have the same bonding effect as cement when mixed with fine and coarse aggregates to
produce concrete for use in construction.  Cement, on the other hand, has to meet certain
specifications like minimum fineness of 225 m²/kg and minimum compressive strength in order to be
used in concrete work.  Various types of cement can be produced from the same clinkers.  To obtain
cement from clinkers, the clinkers have to be ground to higher fineness and interground ingredientsand additives are introduced during the grinding process.  It is considered that it is the fact of a new
product and not the process which determines that a substantial transformation has occurred.
3. Production of cement:  It is the transformation from clinkers to cement which is the last
substantial transformation to obtain cement.  To prepare the final product, cement, there may be
several transformations.  Origin should be conferred based on the last substantial transformation.  The
production of clinkers to cement involves grinding under precise control of temperature in the finish
mill to prevent agglomeration.  Gypsum and interground ingredients such as slag for Portland Blast
Furnace Cement, limestone for masonry cement, and materials like coal fly ash and silica fume are
mixed during the grinding process.  The process has to be precise to achieve certain specifications
such as minimum compressive strength and fineness.
4. The grinding process effectively transforms clinker into a new finished product, cement,
which can then be used for concrete work.  The finished product, cement has different properties
compared to clinkers.  Cement should satisfy certain chemical properties depending on the final use of
the cement.  The technical precision of the end product such as precise and equal particle size fineness
and minimum compressive strength to conform with industry standards for cement and for the productto fulfil its function were important in identifying a new product.
5. In response to the proposition that grinding alone is not substantial transformation, it is argued
that firstly, grinding is not a simple operation.  It requires high consumption of energy and precise
control of the temperature in the finish mill.  For the production of cement, the clinkers have to begrounded to a precise particle size and fineness in order to conform to industry standards of minimum
compressive strength.  Secondly, grinding is always combined with other processes including the
proportionally controlled mixing and blending with other materials such as blast furnace slag, and that
the entire process represents substantial transformation. It was further stated that there is no trade in
ground clinkers not further processed into cement and that such ground clinkers were an intermediateproduct that could not be used for any purpose other than further processing into cement.
(CH, EC, IND, PHI)G/RO/41
Page 289
OPTION B:
6. The process to prepare cement from clinker is not a substantial transformation.  The rule of
origin for the cement of subheadings 2523.21 - 2523.90 should be based on a change of heading from
the minerals of headings 25.21 - 25.23.
7. Clinker is prepared from primary raw materials including limestone, clay, shale and iron ore.
The principal steps in manufacturing clinker consist of crushing, grinding, mixing, and burning raw
materials to make clinker. The clinker is then ground to make powdered cement.  A change from
clinker of subheading 2523.10 to cements of subheadings 2523.21 to 2523.90 does not entail a
substantial transformation.  In fact the processes required to prepare clinkers are more varied and
complex than the grinding necessary to convert the clinker into powdered cement
8. Production of cement from clinker is a “simple” process.  It is merely ground to reduce the
size of clinkers to cement.  Grinding alone is not considered a substantial transformation.  It was noted
that the HS subheading explanatory note defines “Portland cement”  as “cement obtained by grinding
Portland clinker with the possible addition of a small quantity of calcium sulphate” and that it mightbe necessary to define supplementary criteria to qualify the rule in order to separate “simple”
grinding.  (AUS, BRA, CAN, JPN, MEX, US)
Relevant HS code number
9. Subheadings 2523.21 (Portland cement: white cement, whether or not artificially coloured),
2523.29 (Portland cement: other), 2523.30 (Aluminous cement) and 2523.90 (Other hydraulic
cements)
References
10. Report of the 3rd Session (D oc. 39.870, Annexes C1 and C2)
Report of the 8th Session (Doc. 41.211, Annexes K1 and K2)
Reference document (Doc. 39.861/Add 7, pages 4 to 5)
Reference document (Doc. 41.252, Appendix 2)
Reference document (Doc. 41.506)
ISSUE NO. 2: IS THE CRUSHING OR POWDERING OF NATURAL STEATITE AND TALC A
SUBSTANTIAL TRANSFORMATION?
Differing views presented in the re levant Technical Committee discussion
OPTION A:
11. The crushing or powdering of natural steatite or talc is a substantial transformation.  The rule
of origin should be based on a change at subheading level form the not crushed or powdered material
of 2526.10.
12. The key element for consideration in deciding if a substantial transformation had occurred by
crushing or powdering was that the end product had a different character and uses.  The complexity of
the process itself was not a primary factor in this decision and should not be given much emphasis.
The technical precision of the end product such as precise and equal particle size for the product tofulfil its function were important in identifying a new product.G/RO/41
Page 290
OPTION B:
13. Merely grinding is not considered to bring about a substantial transformation.  The country of
origin is where the good is obtained in its natura l or unprocessed state.  (BRA, CAN, CH, EC, IND,
PHI, US)
Relevant HS code number
14. Subheadings 2526.20 (Natural steatite, whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc: crushed or
powdered)
References
15. Report of the 3rd Session (Doc. 39.870, Annexes C1 and C2)
Report of the 8th Session (D oc. 41.211, Annexes K1 and K2)
Issue for Decision, No. 3
16.         Is the processing of molybdenum ore into molybdenum concentrate (lubricant) of 25.30 a
substantial transformation?
Differing views presented in the re levant Technical Committee discussion
OPTION A :
17.         The processing of molybdenum ore into molybdenum concentrate (lubricant) of 25.30 is a
substantial transformation.
18.         The Molybdenite concentrates clas sified in heading 25.30 are obtained from molybdenum
ores (26.13) by certain physical treatments such as  washing, grinding, flotation and by heat treatment,
other than calcination, designed to drive off traces of oil and water, for non-metallurgical uses
(lubrication).  Other Molybdenite concentrates obtained by calcination or roasting remain classified
with the ore in heading 26.13.  Because different methods of processing the ores have been used it is
not possible to reclassify between the headings as a result of a decision on change of use.  It is not
necessary therefore to provide an exclusion of change from molybdenum concentrates of 26.13 and
the rule of origin should be CTH to provide for manufacture from the molybdenum ore of 26.13.
19.         The conclusi on that a substantial transformation has occurred is based firstly on the
conclusion that a new product with new uses and characteristics has been produced.  The nature of the
process and how complex is not a decisive factor.
OPTION B :
20.         Molybdenum c oncentrates are classified in headings 25.30 and 26.13.  A change of
classification between these products is not a substantial transformation.
21.         The rule of origin should be CTH except from the concentrates of heading 26.13.
Relevant HS code number
22.         Part of heading 25.30 (Mineral substances not elsewhere specified or included)G/RO/41
Page 291
References
23.         Report of the 3rd Session (Doc. 39.870, Annexes C1 and C2)
              Report of the 8th Session (Doc. 41.211, Annexes K1 and K2)
Issue for Decision, No. 4
24.         Is the  conversion of metal ores into concentrates, including by calcination or roasting, a
substantial transformation?
Differing views presented in the re levant Technical Committee discussion
OPTION A :
25.         Metal ores extracted from the mines are always accomp anied by such unwanted matter as
mud, dirt and gangue which can add to the costs of transport or hamper subsequent metallurgical
operations.  To remove such unwanted matter, metal ores are normally converted into metal ore
concentrates.  Concentration is a substantial transformation of the ore and the rule of origin should be
based on a change within the heading.
26.         The concentration of ores is a process to enrich the ore by a series of operations applied
sequentially in two phases:  mechanical preparation by primary crushing, screening, secondary
crushing and screening, tertiary crushing and screening, grinding to less than 0.4mm to free the ore
completely;  separation phase:  by either gravity process, magnetic separation or flotation with
chemical reagents.  An ore can contain as little as 5-15% of the main material and it is not economical
to ship in this form.  It is therefore normal to co ncentrate the product.  Generally this is done near the
mine, but not always.  It is therefore possible that two countries may be involved in the obtaining of
the ores and of the concentrates of the ores.  It is a complicated process and the fact that it normally
happens in the same country is not relevant to the issue of substantial transformation which should be
based on the fact of production of a new product: a concentrate.  Other physical or physico-chemical
operations for concentration include magnetic separation, gravimetric separation, flotation, screening,
settling and filtering.  Calcination or roasting are also methods of concentration considered to be
substantial.
27.         It is possible that several minerals can be found together in the ore and concentration in this
case also separates the different metals to produce a product with a new and different character and
use.  The product acquires a new status.  It is not necessary for the rule to specify certain processes as
substantial transformation.
28.         It is recognised that there is a difference in the character of a naturally occurring high
concentration ore that is obtained in that form from the ground and concentrates obtained from low
grade ore by processing.  The former originates in the country where it is obtained in its natural or
unprocessed state and the latter, which has been substantially transformed, originates in the country
where the concentration takes place.
OPTION B :
29.         Ores are not traded internationally exce pt as concentrates.  The Concentration of ores happens
near the area of mining of the ores.  The process of removing slag is not considered to be a substantial
transformation.  High grade ores can have naturally the same concentration as a concentrate.  If the
product occurs naturally it is not appropriate to have a substantial transformation rule.G/RO/41
Page 292
Relevant HS code number
30.         Headings 26.01 to 26.17 (Ores and concentrates)
References
31.         Report of the 3rd Session (Doc. 39.870, Annexes C1 and C2)
              Report of the 8th Session (Doc. 41.211, Annexes K1 and K2)
              Reference document (Doc. 41.384, page 2)
              Reference document (Doc. 41.424, page 1 7)
Issue for Decision, No. 5
32          Is the production of briquettes, ovoids and similar solid fuels manufactured from coal a
substantial transformation?
Differing views presented in the re levant Technical Committee discussion
OPTION A :
33.         The manufacture  of briquettes, ovoids and similar solid fuels from coal is considered to be a
substantial transformation.  The rule should be CTSH  to provide for processing from the coal of the
same heading.
34.         The process calls for complicated operations including c rushing coal, subjecting the coal to
low temperature carbonisation to produce coal char, mixing it with bind materials, pressing it into
shape as briquettes or ovoids or other shapes and drying.  Furthermore, the resultant goods, which can
be ignited easier can be burnt stronger, can emit less smell and can be preserved longer than the
original goods, and has thus become a new product.
OPTION B :
35.         The processes to obtain the goods of this subheading do not bring about a substantial
transformation.  Origin should be the country where the coal is obtained in its natural or unprocessed
state.
Relevant HS code number
36.         Subheading 2701.20 (Briquettes, ovoids and similar solid fuels manufactured from coal)
References
37.         Report of the 3rd Session (Doc. 3 9.870, Annexes C1 and C2)
              Report of the 8th Session (Doc. 41.211, Annexes K1 and K2)
              Reference document (Doc. 39.861/Add. 6, page 4)
              Reference document (Doc. 41.351, page 10)
              Reference document (Doc. 41.384, page 2)
Issue for Decision, No. 6
38.         Is t he manufacture of pitch coke from pitches of coal tars and other mineral tars of the same
heading a substantial transformation?G/RO/41
Page 293
Differing views presented in the re levant Technical Committee discussion
OPTION A :
39.         Pitch coke (subheading 2708.20) is obt ained by the distillation of coal tars, other mineral tars
or of their pitches.  It is a new product obtained as a result of a substantial transformation.  The rule
should reflect a change of subheading from 2708.10.
OPTION B :
40.         The processing to produ ce pitch coke from pitch is not a substantial transformation.  The rule
should require a change of heading form the coal tars or other mineral tars.
Relevant HS code number
41.         Subheading 2708.20 (Pitch coke)
References
42.         Report of the 3rd Session (D oc. 39.870, Annexes C1 and C2)
              Report of the 8th Session (Doc. 41.211, Annexes K1 and K2)
ISSUE No. 7:  SPECIFIC PROCESSES THAT CONFER ORIGIN - CHAPTER NOTE 2
43. Chapter Note 2 reads: “Goods of 27.07and 27.10 through 27.13 that have been obtained
as a result of a chemical reaction or specif ied physical separation process, including the
processes listed below are deemed to be goods of  the country where the reaction or the process
occurred:
 (a) [atmospheric or (CAN)]  vacuum distillation;
 [(b) redistillation by fractionation (including extractive distillation) ]
 (c) cracking (including catalytic cracking, hydrocracking, thermal cracking, coking, visbreaking,
platforming);
 (d) catalytic reforming; (e) desulphurization (removal of bound sulphur);
 (f) alkylation (including dehy droalkylation, hydroalkylation);
 (g) hydrogenation;
 (h) extraction by means of selective solvents;
 (i)  the process comprising all the following operations: processing with concentrated sulphuric
acid, oleum or sulphuric anhydride, neutralisation with alkaline agents;
 (j)  polymerization;
 (k)  isomerization;
 [(l) deparaffining by a process other than filterin g, in respect of products falling within heading
27.10 only; ]
 [(m) in respect of fuel oils falling within head ing ex 27.10, atmospheric distillation, on condition
that less than 30% of these products distils, by volume, including losses, at 300 oC by the
ASTM D 86 method; ]
[(n) in respect of heavy oils other than gas oils and fuel oils falling within heading ex 27.10 only,
treatment by means of a high-frequency electrical brush-discharge. ]
OPTION A:  YesG/RO/41
Page 294
44. Obtaining pretroleum and hydrocarbon products of headings 27.07 and 27.10 through 27.13
by operations as lis ted in Chapter Note 2 is considered origin-conferring.  This list provides users
with a ready reference as to what petrolchemical operations that may render chemical reaction or
specified physical separation to the input materials and thereby, origin of a petrochemical product can
be determined conveniently.   (CHI ) (EC) (SG) (JPN) (NZ) (TH) (NOR)
OPTION B:  Yes, provided45. Subject to further refinement, this Chapter Note may apply to products of headings 27.07 and
27.10 through 27.13.  The origin rules preferred are:
CTH or Chapter Notes to be agreed to  (to be clarified by CAN) (for subheadings 2711.12, 2711.13,
2711.14, 2711.19 and 2711.29)
CTH or Chapter Notes to be agreed to  (to be clarified by CAN) (for headings 27.12 and  27.13)
CTH or Chapter Notes (including Note 6)
 to be agreed to  (US) (for heading 27.13)
Relevant HS codes:
Chapter Note 2 for Chapter 27
ISSUE No. 8: MIXING AND BLENDING OF PRODUCTS OF HEADINGS 27.07 AND 27.10
TO 27.15 - CHAPTER NOTE 3
OPTION A:  Yes
46. For the purposes of headings 27.07 and 27.10 through 27.15, the deliberate and proportionally
controlled mixing or blending (including disper sing) of materials to conform to predetermined
specifications which results in the production of a good with physical and chemical characteristics
different from the input materials is considered  origin conferring. (CAN) (CH) (CHI) (EC) (IND)
(PHI) (SG)
OPTION B:  Yes47. Goods of headings 27.07 or 27.10 that have been blended to conform to specific
predetermined physical specifications, such as boiling point range, viscosity, solidification
temperature, research or motor octane number, or cetane number, which are different from the
specifications of  the input materials, are deemed to be goods of the country where the blendingoccurred, provided that:
(a) In the case of  motor fuels (other than diesel fuels), the good has a Research Octane Number
(RON) of 6 or more units higher than that  of the blending component that by volume
constitutes the single largest blending component obtained from a single country; or
(b) In the case of other goods, not more than 70 percent by volume of the product is composed of
blending components originating from a country other than the country where the blending
occurred. (US)
48. In respect of subparagraphs (a) and (b) of Option B, SG advances the following comments:G/RO/41
Page 295
“On condition (a), with respect to motor fuels, it does not seem to be appropriate to focus on the
difference between the octane number of the finish ed blend and that of the largest volume blending
component.  Whether the increase of the requisite number 6 in octane level is achieved or not is
determined in part by the relative proportions of the blending components.  There does not appear to
be a strong justification for a rule that would deem origin to be conferred by increasing the octanenumber from 92 to 98 but treating change in octane number from 93 to 98 as no qualifying operations.
49. On condition (b), the focus on the origin of the blending components seems to run counter to
the basic intent of the rule.  The source of the blending components should not be relevant if origin is
to be conferred by virtue of the fact that the finished goods conform to predetermined specifications
that the individual blending components do not satisfy.”
Relevant HS codes:
Chapter Note 3 for Chapter 27
ISSUE No. 9:  SIMPLE PROCESSES THAT DO NOT CONFER ORIGIN - CHAPTER NOTE 4OPTION A:  Yes50. The operations listed below should not be considered origin-conferring whether they are
carried out individually or together in any combination.
- cleaning
- decantation
- desalination
- water separation- filtering
- colouring
- marking
- obtaining a sulphur content as a result of mi xing products with different sulphur contents
- addition of flavouring substances
- any combination of these operations.  (CH) (CHI) (EC) (IND) (NOR) (ARG) (JPN) (NZ) (THAI)
OPTION B:  Yes, provided
51. Subject to further refinement, the Chapter Note may apply to products of headings 27.07,
27.10 through 27.13 and 27.15.  The origin rules preferred are:
CTSH with exceptions; or Chapter Notes to be agreed to
 (CAN) (for subheadings 2711.12,
2711.13, 2711.14, 2711.19 and 2711.29)
CTH or Chapter Notes to be agreed to  (CAN) (for headings 27.12, 27.13 and 27.15)
CTH or Chapter Notes (including Note 6) to be agreed to  (US) (for headings 27.13 and 27.15)
OPTION C:  No52. The creation of Chapter Note 4 is not considered necessary. (CAN) (SG)
Relevant HS codes:
Chapter Note 4 for Chapter 27G/RO/41
Page 296
ISSUE No. 10: VALUE ADDED RULE FOR GOODS OF HEADINGS 27.07 AND 27.10 -
CHAPTER NOTE 5
OPTION A:  Yes53. Due to on-going technological developments, it is not possible to define an exhaustive range
of substantial blending processes for goods of headings 27.07 and 27.10.  Blending processes
involving proprietary formulation should also be re cognized as substantial.  An alternative value-
added rule will allow for expression of substantial transformation that is in tandem with technological
changes.  A maximum level of 75% foreign content is deemed adequate.
54. Chapter Note 5 as follows is therefore proposed:
“Goods of headings 27.07 and 27.10 that are not wholly the product of one country shall be
deemed to originate in the last country where the following occurs:
the CIF value of non-originating materials imported and used in the production does not exceed
75% of the ex-factory price of the goods.  The method of calculating foreign content is as follows :
Foreign Content = CIF Value of Non-originating Raw Materials x 100% <
 75%
                                                               Ex-Factory Pricewhere Ex-Factory Price = Total materials cost + Direct labour costs + Overheads costs + Profits.”
Taken into account the above value added criterion, the origin rule for headings 27.07 and
27.10 should be: “CTH or Chapter Notes, 1, 2, 3(a) and 5 apply”. (SG)
OPTION B:  No55. Various arguments are advanced, for examples:
(a) the origin of goods can be better determined by referring to the manufacturing
processes performed;
(b) the calculation of the added value is affected by a number of economic factors, e.g.
fluctuation of material prices, labour costs, profit margins and exchange rates.  These
factors are but loosely related to the physical transformation of the goods from materials.
56. The origin rules should not be formulated with reference to Chapter Note 5 as origin-
conferring. (CAN) (CH) (HK) (IND)
Relevant HS codes:
Headings 27.07 and 27.10G/RO/41
Page 297CHAPTER 25
Notes:
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[Weight (CAN) (EC) (US)]
[Total value of parts and related processing activity (CH)]
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 25 Salt; Sulphur; Earth and Stone;
Plastering Materials, Lime and Cement
25.01 Salt (including table salt and denatured
salt) and pure sodium chloride, whether
or not in aqueous solution or containing
added anti-caking or free-flowing
agents; sea waterAs indicated at the split heading level. Basket 1 (endorsed by CRO)
ex 25.01 (a) - Pure sodium chloride CTHS
ex 25.01 (b) - Refined salt, other than pure sodium
chlorideCTHS
ex 25.01 (c) - Other The country of origin of the goods shall be the
country in which the goods of this split heading
are obtained in their natural or unprocessedstate.
25.02 Unroasted iron pyrites The country of origin of the goods shall be the
country in which the unroasted iron pyrites are
obtained in their natural or unprocessed state.AdoptedG/RO/41
Page 298
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
25.03 Sulphur or all kinds, other than
sublimed sulphur, precipitated sulphur
and colloidal sulphur .As indicated at the split heading level. Adopted
ex 25.03 (a)
ex 25.03 (b)- Pure or refined
- OtherCTHS
The country of origin of the goods shall be the
country in which the sulphur of this split
heading is obtained in its natural or unprocessedstate.
25.04 Natural graphite The country of origin of the goods shall be the
country in which the natural graphite of thisheading is obtained in its natural or unprocessedstate.Adopted
2504.10
2504.90- In powder or in flakes
- OtherAs indicated at the heading level
25.05 Natural sands of all kinds, whether or
not coloured, other than metal-bearing
sands of Chapter 26The country of origin of the goods shall be the
country in which the natural sands of this
heading are obtained in their natural orunprocessed state.Adopted
2505.10
2505.90- Silica sands and quartz sands
- OtherAs indicated at the heading level .
25.06 Quartz (other than natural sands);
quartzite, whether  or not roughly
trimmed or merely cut, by sawing orotherwise, into blocks or slabs of arectangular (including square) shape.The country of origin of the goods shall be the
country in which the quartz or quartzite of this
heading is obtained in its natural or unprocessedstate.AdoptedG/RO/41
Page 299HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2506.10
2506.21
2506.29- Quartz
- Quartzite:
-- Crude or roughly trimmed
-- OtherAs indicated at the heading level.
25.07 Kaolin and other kaolinic clays,
whether or not calcined.As indicated at the split heading level Adopted
ex 25.07 (a)
ex  25.07(b)- Calcined
- OtherCTHS
The country of origin of the goods shall be the
country in which the minerals of this splitheading are obtained in their natural orunprocessed state.
25.08 Other clays (not including expanded
clays of heading No._68.06), andalusite,
kyanite and sillimanite, whether or not
calcined; mullite; chamotte or dinasearths.As indicated at the split heading level. Adopted
ex  25.08 (a)
ex25.08 (b)- Calcined
- OtherCTHS
The country of origin of the goods shall be the
country in which the minerals of this split
heading are obtained in their natural orunprocessed state.G/RO/41
Page 300
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2508.10
2508.20
2508.30
2508.40
2508.502508.602508.70- Bentonite
- Decolourising earths and  fuller’s earth
- Fire-clay
- Other clays
- Andalusite, kyanite and sillimanite
- Mullite- Chamotte or dinas earthsAs indicated at the heading level.
25.09 Chalk The country of origin of the goods shall be the
country in which the chalk of this heading isobtained in its natural or unprocessed state.Adopted
25.10 Natural calcium phosphates, natural
aluminium phosphates and phosphaticchalkThe country of origin of the goods shall be the
country in which the minerals of this heading
are obtained in their natural or unprocessed
state.Adopted
2510.10
2510.20- Unground
- GroundAs indicated at the heading level.
25.11 Natural barium sulphate (barytes);
natural barium carbonate (witherite),whether or not calcined, other thanbarium oxide of heading No. 28.16.As indicated at the subheading level. Adopted
2511.10 - Natural barium sulphate (barytes) The country of origin of the goods shall be the
country in which the natural barium sulphate of
this subheading is obtained in its natural or
unprocessed state.
2511.20 - Natural barium carbonate (witherite) As indicated at the split subheading level.G/RO/41
Page 301HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
ex2511.20 (a)
ex 2511.20(b)-- Calcined
-- OtherCTSHS.
The country of origin of the goods shall be the
country in which the mineral of this split
subheading is obtained in its natural orunprocessed state.
25.12 Siliceous fossil meals (for example,
kieselguhr, tripolite and diatomite) and
similar siliceous earths, whether or not
calcined, of an apparent specific gravityof 1 or less.As indicated at the split heading level . Adopted
ex 25.12 (a)
ex 25.12 (b)- Calcined
- OtherCTHS
The country of origin of the goods shall be the
country in which the minerals of this split
heading are obtained in their natural or
unprocessed state.
25.13 Pumice stone; emery; natural
corundum, natural garnet and other
natural abrasives, whether or notheat-treated.The country of origin of the goods shall be the
country in which the minerals of this heading
are obtained in their natural or unprocessedstate.Adopted
2513.11
2513.19
2513.20- Pumice stone:
-- Crude or in irregular pieces,  including
crushed pumice (“bimskies”)
-- Other
- Emery, natural corundum, natural garnetand other natural abrasivesAs  indicated at  the heading level.
25.14 Slate, whether or not roughly trimmed
or merely cut, by sawing or otherwise,into blocks or slabs of a rectangular(including square) shape.The country of origin of the goods shall be the
country in which the slate of this heading isobtained in its natural or unprocessed state.AdoptedG/RO/41
Page 302
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
25.15 Marble, travertine, ecaussine and other
calcareous monumental or building
stone of an apparent specific gravity of
2.5 or more, and alabaster, whether or
not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabsof a rectangular (including square)shape.The country of origin of the goods shall be the
country in which the minerals of heading areobtained in their natural or unprocessed state.Adopted
2515.11
2515.12
2515.20- Marble and travertine:
--  Crude or roughly trimmed
--  Merely cut, by sawing or otherwise,
into blocks or slabs or a rectangular
(including square) shape
-   Ecaussine and other calcareousmonumental or building stone; alabasterAs indicated at the heading level.
25.16 Granite, porphyry, basalt, sandstone
and other monumental or building
stone, whether or not roughly trimmed
or merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular(including square) shape.The country of origin of the goods shall be the
country in which the minerals of this heading
are obtained in their natural or unprocessedstate.AdoptedG/RO/41
Page 303HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2516.11
2516.12
2516.21
2516.22
2616.90-   Granite:
--  Crude or roughly trimmed
--  Merely cut, by sawing otherwise, into
blocks or slabs of a rectangular (including
square) shape
-   Sandstone--  Crude or roughly trimmed
--  Merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular
(including square) shape
-   Other monumental or building stoneAs indicated at the heading level.
25.17 Pebbles, gravel, broken or crushed
stone, of a kind commonly used for
concrete aggregates, for road metalling
or for railway or other ballast, shingleand flint, whether or not heat-treated;
macadam of slag, dross or similar
industrial waste, whether or not
incorporating the materials cited in the
first part of the heading; tarredmacadam; granules, chippings and
powder, of stones of heading No. 25.15
or 25.16, whether or not heat-treated.As indicated at the subheading level. Adopted
2517.10 - Pebbles, gravel, brok en or crushed stone,
of a kind  commonly used for concrete
aggregates, for road metalling or forrailway or other ballast shingle and flint,whether or not heat treatedThe country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural orunprocessed state.G/RO/41
Page 304
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2517.20 -  Macadam of slag, dross or similar
industrial waste, whether or not
incorporating the materials cited in
subheading No. 2517.10CTSH
2517.30 - Tarred macadam CTSH
- Granules, chippings and powder, of
stones of  heading No. 25.15 or 25.16,
whether or not heat treated
2517.41 -- Of marble The country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural or
unprocessed state.
2517.49 -- Other The country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural or
unprocessed state.
25.18 Dolomite, whether or not calcined;
dolomite roughly trimmed or merely
cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including
square) shape; agglomerated dolomite
(including tarred dolomite).As indicated at the subheading level. Adopted
2518.10 - Dolomite not calcined The country of origin of the goods shall be the
country in which the dolomite of this
subheading is obtained in its natural or
unprocessed state.
2518.20 - Calcined dolomite CTSHG/RO/41
Page 305HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2518.30 Agglomerated dolomite (including tarred
dolomite)As indicated at the split subheading level.
ex2518.30 (a)
ex2518.30 (b)-Tarred dolomite
- OtherCTSHS
The country of origin of the goods shall be the
country in which the minerals of this split
subheading are obtained in their natural orunprocessed state.
25.19 Natural magnesium carbonate
(magnesite); fused magnesia;dead-burned (sintered) magnesia,
whether or not containing small
quantities of other oxides added before
sintering; other magnesium oxide,
whether or not pure.As indicated at the subheading level. Adopted
2519.10 - Natural magnesium carbonate
(magnesite)The country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural orunprocessed state.
2519.90 - Other As indicated at the split subheading level.
ex2519.90 (a)
ex2519.90 (b)-- Calcined, fused or sintered
-- OtherCTSHS
CTH
25.20 Gypsum; anhydrite; plasters (consisting
of calcined gypsum or calcium sulphate)
whether or not coloured, with orwithout small quantities of acceleratorsor retarders.As indicated at the subheading level AdoptedG/RO/41
Page 306
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2520.10 - Gypsum; anhydrite. The country of origin of the goods shall be the
country in which the gypsum or anhydrite of
this subheading are obtained in their natural or
unprocessed state.
2520.20 - Plasters CTSH
25.21 Limestone flux; limestone and other
calcareous stone, of a kind used for the
manufacture of lime or cement.The country of origin of the goods shall be the
country in which the minerals of this heading
are obtained in their natural or unprocessedstate.Adopted
25.22 Quicklime, slaked lime and hydraulic
lime, other than calcium oxide and
hydroxide of heading No. 28.25.As indicated at the subheading level. Adopted
2522.10 - Quicklime CTH
2522.20 - Slaked lime CTSH
2522.30 - Hydraulic lime CTH
 25.23 Portland cement, aluminous cement,
slag cement, supersulphate cement and
similar hydraulic cements, whether ornot coloured or in the form of clinkersAs indicated at the subheading level. Adopted
2523.10 -   Cement clinkers CTH
-   Portland cement:
2523.21 --  White cement, whether or not
artificially coloured[CTH]
[CTSH]Submitted to CRO for
decision
2523.29 --  Other [CTH]
[CTSH]Submitted to CRO for
decisionG/RO/41
Page 307HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2523.30 -   Aluminous cement [CTH]
[CTSH]Submitted to CRO for
decision
2523. 90 -   Other hydraulic cements [CTH]
[CTSH]Submitted to CRO for
decision
25.24 Asbestos The country of origin of the goods shall be the
country in which the asbestos of this heading
is obtained in its natural or unprocessed state.Adopted
25.25 Mica, including splittings; mica waste. As indicated at the subheading level . Adopted
2525.10 - Crude mica and mica rifted into sheets
or splittingsThe country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural or
unprocessed state
2525.20 - Mica powder The country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural or
unprocessed state
2525.30 - Mica waste The country of origin of the goods shall be the
country in which the mica waste of this
subheading is derived.
25.26 Natural steatite, whether or not
roughly trimmed or merely cut, by
sawing or otherwise, into blocks or
slabs of a rectangular (includingsquare) shape; talc.As indicated at the subheading level. Adopted
2526.10 - Not crushed, not powdered The country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural or
unprocessed stateG/RO/41
Page 308
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2526.20 - Crushed or powdered [CTSH]
[The country of origin of the goods shall be
the country in which the minerals of thissubheading are obtained in their natural or
unprocessed state]Submitted to CRO for
decision
25.27 Natural cryolite; natural chiolite The country of origin of the goods shall be the
country in which the minerals of this heading
are obtained in their natural or unprocessed
stateAdopted
25.28 Natural borates and concentrates
thereof (whether or not calcined), but
not including borates separated from
natural brine; natural boric acid
containing not more than 85% ofH3BO3 calculated on the dry weight.As indicated at the split heading level. Adopted
ex 25.28 (a) - Calcined CTHS
ex 25.28 (b) - Other The country of origin of the goods shall be the
country in which the minerals of  this splitheading are obtained in their natural or
unprocessed state
2528.10  - Natural sodium borates and
concentrates thereof (whether or notcalcined)As indicated at the split heading level.
2528.90 - Other
25.29 Felspar; leucite; nepheline and
nepheline syenite; fluorsparThe country of origin of the goods shall be the
country in which the minerals of this heading
are obtained in their natural or unprocessed
stateAdopted
2529.10 - Felspar As indicated at the heading level.
- Fluorspar:G/RO/41
Page 309HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2529.21 -- Containing by weight 97% or  less of
calcium fluorideAs indicated at the heading level.
2529.22 -- Containing by weight more than 97%
of calcium fluoride
2529.30 - Leucite; nepheline and nepheline
syenite
25.30 Mineral substances not elsewhere
specified or included.As indicated at the split heading level. Adopted
ex 25.30 (a) - Calcined. CTHS
ex 25.30 (b) - Molybdenite concentrates [CTH]
[CTH, except from concentrates of heading26.13]Submitted to CRO for
decision
ex 25.30 (c) - Other The country of origin of the goods shall be the
country in which the minerals this split
heading are obtained in their natural or
unprocessed state
2530.10 -  Vermiculite, perlite and chlorites,
unexpandedAs indicated at the split heading level.
2530.20 -  Kieserite, epsomite (natural magnesium
sulphates)
2530.40 -  Natural micaceous iron oxides
2530.90 -  OtherG/RO/41
Page 310
CHAPTER 26
Notes :
[Criteria to apply to Appendix 2, Rule 2(g)]The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule 2(g) for this Chapter are:
[Weight (CAN) (EC) (US)]
[Total value of parts and related processing activity (CH)]
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 26 Ores, Slag and Ash
26.01 -
26.17See individual headi ngs and subheadings
set out below.As indicated at the split heading level. Adopted
ex 26.01 (a)
to
ex 26.17 (a)
ex26.01 (b)
to
ex 26.17 (b)- Concentrates
- OtherCTHS
The country of origin of the goods shall be the
country in which the metal ores are obtained intheir natural or unprocessed state.
26.01 Iron ores and concentrates, including
roasted iron pyritesAs indicated at the split heading level.
-Iron ores and concentrates, other than
roasted iron pyrites:
2601.11 -- Non-agglomerated
2601.12 -- AgglomeratedG/RO/41
Page 311HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2601.20 - Roasted iron pyrites
26.02 Manganese ores and concentrates,
including manganiferous iron ores and
concentrates with a manganese content of
20% or more, calculated on the dryweight
26.03 Copper ores and concentrates
26.04 Nickel ores and concentrates
26.05 Cobalt ores and concentrates
26.06 Aluminium ores and concentrates
26.07 Lead ores and concentrates
26.08 Zinc ores and concentrates
26.09 Tin ores and concentrates
26.10 Chromium ores and concentrates
26.11 Tungsten ores and concentrates
26.12 Uranium or thorium ores and
concentrates
2612.10 Uranium ores and concentrates
2612.20 Thorium ores and concentrates
26.13 Molybdenum ores and concentrates
2613.20 - Roasted
2613.90 -Other
26.14 Titanium ores and concentratesG/RO/41
Page 312
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
26.15 Niobium, tantalum, vanadium or
zirconium ores and concentrates
2615.10 - Zirconium ores and concentrates
2615.90 - Other
26.16 Precious metal ores and concentrates
2616.10 - Silver ores and concentrates
2616.90 - Other
26.17 Other ores and concentrates
2617.10 - Antimony ores and concentrates
2617.90 - Other
26.18 Granulated slag (s lag sand) from the
manufacture of iron or steel.The country of origin of the goods shall be the
country in which the slags of this heading are
derived.
26.19 Slag, dross (other than granulated slag),
scalings and other waste from the
manufacture of iron or steel.The country of origin of the goods shall be the
country in which the slags, dross, scalings or
other waste of this heading are derived.
26.20 Ash and residues (other than from the
manufacture of iron or steel), containing
metals or metal compounds.The country of origin of the goods shall be the
country in which the ash or residues of this
heading are derived.G/RO/41
Page 313HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2620.11
2620.19
2620.20
2620.30
2620.402620.502620.90-Containing mainly zinc:
-- Hard zinc spelter
-- Other
- Containing  mainly lead
- Containing  mainly copper
- Containing  mainly aluminium- Containing  mainly vanadium- OtherAs  indicated at  the heading level.
26.21 Other slag and ash, including seaweed
ash (kelp).The country of origin of the goods shall be the
country in which the slag or ash of this headingis derived.G/RO/41
Page 314
CHAPTER 27
Chapter Notes
1. Chemical reaction    (Adopted)
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng
intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
(a) dissolving in water or other solvents;
(b) the elimination of solvents including solvent water;  or
(c) the addition or elimination of water of crystallization.
2. Specific processes that confer origin    Submitted to CRO for decision (Issue No.7)
[Goods of headings  27.07, 27.10 through 27.13 of Chapter 27 that have been obtained as a result of a chemical reaction or
specified physical separation process, including the processes listed below, are deemed to be goods of the country where the
reaction or the process occurred (EC) (SG) (NOR) (TH) (JPN) (NZ):
(a) vacuum distillation;
[(b) redistillation by fractionation (including extractive distillation); (EC) ]
(c) cracking (including catalytic cracking, hydrocrackin g, thermal cracking, coking, visbreaking, platforming );
(d) catalytic reforming;
(e) desulphurization (removal of bound sulphur);
(f) alkylation (including dehydr oalkylation, hydroalkylation);
(g) hydrogenation;
(h) extraction by means of selective solvents;
(i) the process comprising all the following operations: processing  with concentrated sulphuric ac id, oleum or sulphuric anhydri de,
neutralisation with alkaline agents;
(j) polymerisation;(k) isomerization;
[(l) deparaffining by a process other than filtering, in respect of products falling within heading 27.10 only; (EC)]G/RO/41
Page 315[(m) in respect of fuel oils falling within heading ex 27.10, atmo spheric distillation, on condition that less than 30% of these  products
distils, by volume, including losses, at 300oC by the ASTM D 86 method. (EC)]
[(n) in respect of heavy oils other than gas oils and fuel oils falling within heading ex 27.10 on ly treatment by means of a hig h-frequency
electrical brush-discharge. (EC)]
3. Mixing and blending    Submitted to CRO for decision (Issue No.8 )
(a) [For the purposes of headings 2707and 2710 to 2715, the deliberate and proportionally controlled mixing or blending (includ ing
dispersing) of materials to conform to predetermined specific ations which results in the production of a good having physical,
chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is t o be
considered to be origin conferring.  (EC) (SG)]
(b) [Goods of headings 27.07 or 27.10 that have been blended to co nform to specific predetermined physical specifications, such  as
boiling point range, viscosity, solidification temperature, research or motor octane number, or cetane number, which are differ ent
from the specifications of  the input materials, are deemed to be goods of the country where the blending occurred, provided th at:
(i) In the case of  motor fuels (other than diesel fuels), the good has a Research Octane Number (RON) of 6 or more units
higher than that of the blending component that by volume constitutes the single largest blending component obtained from
a single country;  or
(ii) In the case of other goods, not more than 70 percent by volume of the product is composed of blending components
originating from a country other than the c ountry where the blending occurred. (US)]
4. [List of simple processes which do not confer orig in:   Submitted to CRO for decision (Issue No.9 )
- cleaning
- decantation
- desalination
- water separation
- filtering- colouring
- marking
- obtaining a sulphur content as a result of mixing products with different sulphur contents
- any combination of these operations. (EC) (NOR) (ARG) (NZ) (JPN) (TH)]G/RO/41
Page 316
5. Value added rule    Submitted to CRO for decision (Issue No.10 )
[Goods of headings 27.07 or 27.10 that are not wholly the product of one country shall be deemed to originate in the last count ry where the
following occurs:
The CIF value of non-originating materials imported and used in the production does  not exceed 75% of the ex-factory price of the goods.
The method of calculating foreign content is as follows :
Foreign Content = CIF Value of Non-originating Raw Materials x 100%  <  75%
                                       Ex-Factory Price
where Ex-Factory Price = Total materials cost + Direct labour costs + Overheads costs + Profits. (SG)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[Weight (CAN)][Weight or volume, as appropriate (US) ][Total value of parts and related processing activity (CH)]G/RO/41
Page 317CHAPTER 27
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 27  Mineral fuels, mineral oils and products
of their distillation; Bituminous
substances; Mineral waxes
27.01 Coal; briquettes, ovoids and similar
solid fuels manufactured from coal.As indicated at the subheading level. Adopted
Coal, whether or not pulverized, but not
agglomerated:
2701.11 -- Anthracite The country of origin of the goods shall be the
country in which the anthracite of thissubheading is obtained in its natural or
unprocessed state.
2701.12 -- Bituminous coal The country of origin of the goods shall be the
country in which the bituminous coal of this
subheading is obtained in its natural orunprocessed state.
2701.19 -- Other coal The country of origin of the goods shall be the
country in which the coal of this subheading is
obtained in its natural or unprocessed state.
2701.20 - Briquettes, ovoids and similar solid fuels
manufactured from coalCTSH  Adopted
27.02 Lignite, whether or not agglomerated,
excluding jet.The country of origin of the goods shall be the
country in which the lignite this heading is
obtained in its natural or unprocessed state.Adopted
2702.10 - Lignite, whether or not pulverized, but
not agglomeratedAs indicated at the heading level.
2702.20 - Agglomerated lignite
27.03 Peat (including peat litter), whether or
not agglomerated.The country of origin of the goods shall be the
country in which the peat of this heading is
obtained in its natural or unprocessed state.AdoptedG/RO/41
Page 318
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
 27.04 Coke and semi-coke of coal, of lignite or
of peat, whether or not agglomerated;
retort carbon.CTH Adopted
27.05 Coal gas, water gas, producer gas and
similar gases, other than petroleumgases and other gaseous hydrocarbons.CTH Adopted
27.06 Tar distilled from coal, from lignite or
from peat, and other mineral tars,
whether or not dehydrated or partially
distilled, including reconstituted tars.CTH Adopted
27.07 Oils and other products of the
distillation of high temperature coal tar;
similar products in which the weight of
the aromatic constituents exceeds that of
the non-aromatic constituents.[CTH or Chapter Notes 1, 2, [3(a) or 3(b)], and
4 apply] (NZ) (JPN) (NOR) (TH)
[CTH or Chapter Notes 1, 2, 3(a) and 4 apply]
(EC) (EGY)
[CTH or Chapter Notes 1, 2, 3(b) and 4 apply]
(US)[CTH or Chapter Notes 1, 2, 3(a) and 5 apply]
(SG)Submitted to CRO for
decision
Issues 7 to 10
2707.10 - Benzole As indicated at the heading level.
2707.20 - Toluole
2707.30 - Xylole
2707.40 - Naphthalene
2707.50 - Other aromatic hydrocarbon mixtures of
which 65% or more by volume (including
losses) distils at 250 oC by the ASTM D86
method
2707.60 - Phenols
- Other
2707.91 -- Creosote oils
2707.99 -- OtherG/RO/41
Page 319HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
27.08 Pitch and pitch coke, obtained from coal
tar or from other mineral tarsAs indicated at the subheading level Adopted
2708.10 - Pitch CTH
2708.20 - Pitch coke CTSH
27.09 Petroleum oils and oils obtained from
bituminous minerals crudeAs indicated at the split heading level Adopted
ex 27.09 (a) Petroleum oils, crude The country of origin of the goods shall be the
country in which the crude petroleum oils of
this split heading are obtained in their natural
or unprocessed state
ex 27.09 (b) Other CTH
27.10 Petroleum oils and oils obtained from
bituminous minerals, other than crude;
preparations not elsewhere specified orincluded, containing by weight 70 % or
more of petroleum oils or of oils
obtained from bituminous minerals,
these oils being the basic constituents of
the preparations.[CTH or Chapter Notes 1, 2, [3(a) or 3(b)], and
4 apply ] (NZ) (JPN) (NOR) (TH)
[CTH or Chapter Notes 1, 2, 3(a) and 4 apply ](EC) (EGY)
[CTH or Chapter Notes 1, 2, 3(a) and 5] (SG)
[CTH or  Chapter Notes 1, 2, 3(b), and 4
apply] (US)Submitted to CRO for
decision
Issues 7 to 10
27.11 Petroleum gases and other gaseous
hydrocarbons.As indicated at the subheading level.
- Liquefied :
2711.11 -- Natural gas The country of origin of the goods shall be the
country in which the natural gas of thissubheading is obtained in its natural or
unprocessed stateAdoptedG/RO/41
Page 320
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2711.12 -- Propane [CTH or Chapter Notes 1, 2, and 4 apply] (US)
[CTH or Chapter Notes 1, 2, 3(a) and 4 apply]
(EC) (NOR) (TH) (EGY)[CTSH, except from subheading 2711.29, or
Chapter Notes 1, 2, 3(a) and 4 apply] (JPN)
(NZ)
[CTSH, except from subheading 2711.29, or
Chapter Notes 1, 2 and 3(a) apply] (SG)[CTSH, except from subheading 2711.21 or
2711.29; or Chapter Notes to be agreed to]
(CAN)Submitted to CRO for
decision
Issues 7 to 10
2711.13 -- Butanes Same as for subheading 2711.12
2711.14 -- Ethylene, propylene, butylene and
butadiene
2711.19 -- Other CTH or Chapter Notes 1, 2, 3(a) and 4 apply]
(EC) (NOR) (TH) (EGY)
[CTH or Chapter Notes 1, 2, and 4 apply] (US)
[CTSH, except from subheading 2711.29, or
Chapter Notes 1, 2, 3(a) and 4 apply] (JPN)
(NZ)
[CTSH, except from subheading 2711.29, or
Chapter Notes 1, 2 and 3(a) apply] (SG)[CTSH, except from subheading 2711.21 or
2711.29; or Chapter Notes to be agreed to]
(CAN)Submitted to CRO for
decision
Issues 7 to 10
-  In gaseous state :
2711.21 -- Natural gas The country of origin of the goods shall be the
country in which the natural gas of this
subheading is obtained in its natural or
unprocessed stateAdoptedG/RO/41
Page 321HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2711.29 --  Other [CTH or Chapter Notes 1, 2, 3(a) and 4 apply]
(EC) (NOR) (TH)
[CTH or Chapter Notes 1, 2 and 4 apply] (US)[CTSH, except from subheading 2711.12 to
2711.21; or Chapter Notes 1, 2, 3(a) and 4
apply] (JPN) (NZ)
[CTSH, except from subheading 2711.12 to
2711.21; or Chapter Notes 1, 2 and 3(a) apply](SG)
[CTSH, except from subheading 2711.11 to
2711.19; or Chapter Notes to be agreed to]
(CAN)Submitted to CRO for
decision
Issues 7 to 10
27.12 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, othermineral waxes, and similar products
obtained by synthesis or by other
processes, whether or not coloured.[CTH or Chapter Notes 1, 2, 3(a) and 4 apply ]
(EC) (NOR) (TH) (JPN) (NZ)
[CTH or Chapter Notes to be agreed to](CAN)
[CTH or Chapter Notes 1, 2 and 4 apply] (US)
[CTH or Chapter Notes 1, 2 and 3(a) apply]
(SG)Submitted to CRO for
decision
Issues 7 to 10
2712.10 - Petroleum jelly As indicated at the heading level.
2712.20 - Paraffin wax containing by weight less
than 0.75% of oil
2712.90 - Other
27.13 Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of oils
obtained from bituminous minerals.[CTH or Chapter Notes 1, 2, 3(a) and 4 apply ]
(EC) (NOR) (TH) (JPN) (NZ)
[CTH or Chapter Notes 1, 2 and 3(a) apply](SG)
[CTH or Chapter Notes to be agreed to]
(CAN)
 (US)Submitted to CRO for
decision
Issues 7 to 10
-  Petroleum coke : As indicated at the heading levelG/RO/41
Page 322
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2713.11 -- Not calcined
2713.12 -- Calcined
2713.20 - Petroleum bitumen
2713.90 - Other residues of petroleum oils or of oils
obtained from bituminous minerals
27.14 Bitumen and asphalt, natural;
bituminous or oil shale and tar sands;
asphaltites and asphaltic rocks.The country of origin of the goods shall be the
country in which goods of this heading are
obtained in their natural or unprocessed state.Adopted
2714.10 - Bituminous or oil shale and tar sands As indicated at the heading level.
2714.90 - Other
27.15 Bituminous mixtures based on natural
asphalt, on natural  bitumen, on
petroleum bitumen, on mineral tar or on
mineral tar pitch (for example,
bituminous mastics, cut-backs).[CTH or Chapter Notes 1, 3(a) and 4 apply ]
(EC) (NOR) (TH) (JPN) (NZ)
[CTH or Chapter Notes to be agreed to]
(CAN)
(US)Submitted to CRO for
decision
Issues 7 to 10
27.16 Electrical energy.  (Optional heading) The country of origin of the goods shall be the
country in which the electrical energy of this
heading is generated.Adopted