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►B EXPLANATORY NOTES TO THE COMBINED NOMENCLATURE OF THE EUROPEAN 
UNION  
(2019/C 119/01)  
Publication made in accordance with Article 9(1) of Council Regulation (EEC) No 2658/87 of 23 
July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (  1 ) 
(OJ C 119, 29.3.2019, p. 1)  
Amended by:  
Official Journal  
No page  date  
►M1 Explanatory notes to the Combined Nomenclature of the European  
Union 2019/C 157/04  C 157  1 2  8.5.2019  
►M2 Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 179/02  C 179  2  24.5.2019  
►M3 Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 179/03  C 179  2  24.5.2019  
►M4 Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 179/04  C 179  3  24.5.2019  
►M5 Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 179/05  C 179  4  24.5.2019  
►M6 Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 192/09  C 192  2 5  7.6.2019  
►M7 Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 219/04  C 219  4  1.7.2019  
►M8 Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 248/03  C 248  3  24.7.2019  
►M9 Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 307/04  C 307  4  11.9.2019  
►M10  Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 341/04  C 341  4  9.10.2019  
►M11  Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 350/02  C 350  2  16.10.2019  
►M12  Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 370/04  C 370  7  31.10.2019  
►M13  Explanatory Notes to the Combined Nomenclature of the European  
Union 2019/C 387/04  C 387  1 1  15.11.2019  
►M14  Explanatory Notes to the Combined Nomenclature of the European  
Union 2020/C 48/06  C 48  6  12.2.2020  
►M15  Explanatory Notes to the Combined Nomenclature of the European  
Union 2020/C 48/07  C 48  8  12.2.2020  
►M16  Explanatory Notes to the Combined Nomenclature of the European  
Union 2020/C 124/04  C 124  4  17.4.2020  02019XC0329(02) — EN — 06.07.2020 — 007.001 — 1  
( 1 ) OJ L 256, 7.9.1987, p. 1.
 ►M17  Explanatory Notes to the Combined Nomenclature of the European  
Union 2020/C 180/08  C 180  1 3  29.5.2020  
►M18  Explanatory Notes to the Combined Nomenclature of the European  
Union 2020/C 180/09  C 180  1 4  29.5.2020  
►M19  Explanatory Notes to the Combined Nomenclature of the European  
Union 2020/C 211/09  C 211  1 1  25.6.2020  
►M20  Explanatory Notes to the Combined Nomenclature of the European  
Union 2020/C 221/04  C 221  4  6.7.2020  02019XC0329(02) — EN — 06.07.2020 — 007.001 — 2
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 3 
EXPLANATORY NOTES TO THE COMBINED 
NOMENCLATURE OF THE EUROPEAN UNION  
(2019/C 119/01) 
Publication made in accordance with Article 9(1) of Council 
Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and 
statistical nomenclature and on the Common Customs Tariff  ( 1 ) 
SUMMARY  
Foreword 
A. General rules for the interpretation of the Combined Nomenclature
C. General rules applicable both to nomenclature and to duties
Section I 
Live animals; animal products  
1 Live animals  
2 Meat and edible meat offal  
3 Fish and crustaceans, molluscs and other aquatic invertebrates  
4 Dairy produce; birds' eggs; natural honey; edible products of animal 
origin, not elsewhere specified or included  
5 Products of animal origin, not elsewhere specified or included  
Section II 
Vegetable products 
6 Live trees and other plants; bulbs, roots and the like; cut flowers and 
ornamental foliage  
7 Edible vegetables and certain roots and tubers  
8 Edible fruit and nuts; peel of citrus fruit or melons  
9 Coffee, tea, maté and spices  
10 Cereals 
11 Products of the milling industry; malt; starches; inulin; wheat gluten  
12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and 
fruit; industrial or medicinal plants; straw and fodder  
13 Lac; gums, resins and other vegetable saps and extracts  
14 Vegetable plaiting materials; vegetable products not elsewhere 
specified or included  
Section III 
Animal or vegetable fats and oils and their cleavage products; 
prepared edible fats; animal or vegetable waxes  
15 Animal or vegetable fats and oils and their cleavage products; 
prepared edible fats; animal or vegetable waxes  ▼B
( 1 ) OJ L 256, 7.9.1987, p. 1.
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 4 
Section IV  
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and 
manufactured tobacco substitutes 
16 Preparations of meat, of fish or of crustaceans, molluscs or other 
aquatic invertebrates  
17 Sugars and sugar confectionery  
18 Cocoa and cocoa preparations  
19 Preparations of cereals, flour, starch or milk; pastrycooks' products  
20 Preparations of vegetables, fruit, nuts or other parts of plants  
21 Miscellaneous edible preparations  
22 Beverages, spirits and vinegar  
23 Residues and waste from the food industries; prepared animal fodder  
24 Tobacco and manufactured tobacco substitutes  
Section V  
Mineral products 
25 Salt; sulphur; earths and stone; plastering materials, lime and cement  
26 Ores, slag and ash 
27 Mineral fuels, mineral oils and products of their distillation; 
bituminous substances; mineral waxes  
Section VI  
Products of the chemical or allied industries 
28 Inorganic chemicals; organic or inorganic compounds of precious 
metals, of rare-earth metals, of radioactive elements or of isotopes  
29 Organic chemicals  
30 Pharmaceutical products  
31 Fertilisers  
32 Tanning or dyeing extracts; tannins and their derivatives; dyes, 
pigments and other colouring matter; paints and varnishes; putty 
and other mastics; inks  
33 Essential oils and resinoids; perfumery, cosmetic or toilet prep ­ 
arations  
34 Soap, organic surface-active agents, washing preparations, lubri ­ 
cating preparations, artificial waxes, prepared waxes, polishing or 
scouring preparations, candles and similar articles, modelling pastes, 
‘dental waxes’ and dental preparations with a basis of plaster  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 5 
35 Albuminoidal substances; modified starches; glues; enzymes  
36 Explosives; pyrotechnic products; matches; pyrophoric alloys; 
certain combustible preparations  
37 Photographic or cinematographic goods  
38 Miscellaneous chemical products  
Section VII 
Plastics and articles thereof; rubber and articles thereof  
39 Plastics and articles thereof  
40 Rubber and articles thereof  
Section VIII  
Raw hides and skins, leather, furskins and articles thereof; saddlery 
and harness; travel goods, handbags and similar containers; articles 
of animal gut (other than silkworm gut)  
41 Raw hides and skins (other than furskins) and leather  
42 Articles of leather; saddlery and harness; travel goods, handbags and 
similar containers; articles of animal gut (other than silkworm gut)  
43 Furskins and artificial fur; manufactures thereof  
Section IX 
Wood and articles of wood; wood charcoal; cork and articles of 
cork; manufactures of straw, of esparto or of other plaiting 
materials; basketware and wickerwork 
44 Wood and articles of wood; wood charcoal  
45 Cork and articles of cork  
46 Manufactures of straw, of esparto or of other plaiting materials; 
basketware and wickerwork  
Section X  
Pulp of wood or of other fibrous cellulosic material; recovered 
(waste and scrap) paper or paperboard; paper and paperboard 
and articles thereof  
47 Pulp of wood or of other fibrous cellulosic material; recovered 
(waste and scrap) paper or paperboard  
48 Paper and paperboard; articles of paper pulp, of paper or of 
paperboard 
49 Printed books, newspapers, pictures and other products of the 
printing industry; manuscripts, typescripts and plans  
Section XI 
Textiles and textile articles  
50 Silk  
51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 6 
52 Cotton  
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper 
yarn 
54 Man-made filaments; strip and the like of man-made textile 
materials  
55 Man-made staple fibres  
56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes 
and cables and articles thereof  
57 Carpets and other textile floor coverings  
58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trim ­ 
mings; embroidery  
59 Impregnated, coated, covered or laminated textile fabrics; textile 
articles of a kind suitable for industrial use  
60 Knitted or crocheted fabrics  
61 Articles of apparel and clothing accessories, knitted or crocheted  
62 Articles of apparel and clothing accessories, not knitted or crocheted  
63 Other made-up textile articles; sets; worn clothing and worn textile 
articles; rags  
Section XII  
Footwear, headgear, umbrellas, sun umbrellas, walking sticks, 
seat-sticks, whips, riding-crops and parts thereof; prepared 
feathers and articles made therewith; artificial flowers; articles of 
human hair 
64 Footwear, gaiters and the like; parts of such articles  
65 Headgear and parts thereof  
66 Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, 
riding-crops and parts thereof  
67 Prepared feathers and down and articles made of feathers or of 
down; artificial flowers; articles of human hair  
Section XIII  
Articles of stone, plaster, cement, asbestos, mica or similar 
materials; ceramic products; glass and glassware 
68 Articles of stone, plaster, cement, asbestos, mica or similar materials  
69 Ceramic products  
70 Glass and glassware ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 7 
Section XIV  
Natural or cultured pearls, precious or semi-precious stones, 
precious metals, metals clad with precious metal, and articles 
thereof; imitation jewellery; coin  
71 Natural or cultured pearls, precious or semi-precious stones, 
precious metals, metals clad with precious metal, and articles 
thereof; imitation jewellery; coin  
Section XV  
Base metals and articles of base metal  
72 Iron and steel 
73 Articles of iron or steel  
74 Copper and articles thereof  
75 Nickel and articles thereof  
76 Aluminium and articles thereof  
78 Lead and articles thereof  
81 Other base metals; cermets; articles thereof  
82 Tools, implements, cutlery, spoons and forks, of base metal; parts 
thereof of base metal  
83 Miscellaneous articles of base metal  
Section XVI  
Machinery and mechanical appliances; electrical equipment; parts 
thereof; sound recorders and reproducers, television image and 
sound recorders and reproducers, and parts and accessories of 
such articles  
84 Nuclear reactors, boilers, machinery and mechanical appliances; 
parts thereof 
85 Electrical machinery and equipment and parts thereof; sound 
recorders and reproducers, television image and sound recorders 
and reproducers, and parts and accessories of such articles  
Section XVII  
Vehicles, aircraft, vessels and associated transport equipment 
86 Railway or tramway locomotives, rolling stock and parts thereof; 
railway or tramway track fixtures and fittings and parts thereof; 
mechanical (including electromechanical) traffic signalling 
equipment of all kinds  
87 Vehicles other than railway or tramway rolling stock, and parts and 
accessories thereof  
88 Aircraft, spacecraft, and parts thereof  
89 Ships, boats and floating structures  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 8 
Section XVIII  
Optical, photographic, cinematographic, measuring, checking, 
precision, medical or surgical instruments and apparatus; clocks 
and watches; musical instruments; parts and accessories thereof 
90 Optical, photographic, cinematographic, measuring, checking, 
precision, medical or surgical instruments and apparatus; parts and 
accessories thereof  
91 Clocks and watches and parts thereof  
92 Musical instruments; parts and accessories of such articles  
Section XIX  
Arms and ammunition; parts and accessories thereof 
93 Arms and ammunition; parts and accessories thereof  
Section XX  
Miscellaneous manufactured articles  
94 Furniture; bedding, mattresses, mattress supports, cushions and 
similar stuffed furnishings; lamps and lighting fittings, not 
elsewhere specified or included; illuminated signs, illuminated 
nameplates and the like; prefabricated buildings  
95 Toys, games and sports requisites; parts and accessories thereof  
96 Miscellaneous manufactured articles  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 9 
FOREWORD  
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and 
statistical nomenclature and on the Common Customs Tariff (  1) estab­
lished a nomenclature, known as the ‘Combined Nomenclature’ or 
abbreviated to the ‘CN’, based on the International Convention on the 
Harmonised Commodity Description and Coding System (  2), known as 
‘the Harmonised System’ or abbreviated to the ‘HS’.  
The HS has been supplemented by its own Explanatory Notes (HSENs). 
Those notes in English and French are issued and kept up to date by 
the: 
WORLD CUSTOMS ORGANISATION (WCO)  
Customs Cooperation Council (CCC),  
30, rue du Marché, 
B-1210 Brussels
By virtue of Article 9(1)(a), first indent, of Regulation (EEC) 
No 2658/87, the Commission adopts explanatory notes to the 
Combined Nomenclature (CNENs), following consideration by the 
Tariff and Statistical Nomenclature Section of the Customs Code 
Committee. Although the CNENs may refer to the HSENs, they do 
not take the place of the latter, but should be regarded as comple ­
mentary to and used in conjunction with them.  
This edition of the CNENs includes and, where appropriate, replaces 
those published in the  Official Journal of the European Union , C series, 
up to 4 January 2019 (  3 ). CNENs published in the Official Journal, C 
series, subsequent to that date remain in force and will be incorporated 
in the CNENs when revised. 
In addition, the CN heading and subheading codes to which reference is 
made reflect those codes in the Combined Nomenclature for 2019, as 
set out in Commission Implementing Regulation (EU) 2018/1602 (  4). 
Furthermore, information concerning ‘Guidelines on the classification in 
the Combined Nomenclature of goods put up in sets for retail sale’ was 
published in the  Official Journal of the European Union , C series (  5). ▼B
( 1 ) OJ L 256, 7.9.1987, p. 1. 
( 2 ) OJ L 198, 20.7.1987, p. 1. 
( 3) OJ C 2, 4.1.2019, p. 2.
( 4 ) OJ L 273, 31.10.2018, p. 1.
( 5 ) OJ C 105, 11.4.2013, p. 1.
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 10 
A.General rules for the interpretation of the Combined Nomen­
clature
General rule 5(b)  Packing containers normally used for marketing 
beverages, jam, mustard, spices, etc., are to be clas ­
sified with the goods they contain even if clearly 
suitable for repetitive use.  
C.General rules applicable both to nomenclature and to duties
General rule 3  In Article 48(2) of Commission Implementing Regu ­
lation (EU) 2015/2447 (  1 ), ‘working days’ means all 
days other than Saturdays, Sundays and the published 
public holidays of the European Central Bank.  ▼B
( 1 ) Commission Implementing Regulation (EU) 2015/2447 of 24 November 
2015 laying down detailed rules for implementing certain provisions of 
Regulation (EU) No 952/2013 of the European Parliament and of the 
Council laying down the Union Customs Code (OJ L 343, 29.12.2015, 
p. 558).
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 11 
SECTION I  
LIVE ANIMALS; ANIMAL PRODUCTS  
CHAPTER 1 
LIVE ANIMALS 
0101 Live horses, asses, mules and hinnies  
0101 29 10 and 
0101 29 90 Horses 
Wild horses, such as the Przewalski horse or tarpan (Mon ­
golian horse), are included in these subheadings. However, 
zebras ( Equus zebra , Equus grevyi , Equus burchelli, Equus 
quagga , etc.) are classified in subheading 0106 19 00, even 
though they belong to the Equidae family. 
Hybrids of the mare and zebra (zebrule) are classified in 
subheading 0106 19 00. 
0101 30 00 Asses 
Both domestic and non-domestic asses fall in this 
subheading. Among the latter are Mongolian djiggetai, the 
Tibetan kiang, the onager and the hemione or half-ass 
(Equus hemionus ). 
Hybrids of the ass and zebra (zebrass) are classified in 
subheading 0106 19 00. 
0101 90 00 Other 
This subheading covers the animals described in the final 
paragraph of the HS Explanatory Note to heading 0101.  
0102 Live bovine animals  
0102 21 10 to 
0102 29 99 Cattle 
These subheadings include the animals described in the HS 
Explanatory Note to heading 0102, first paragraph, (1). 
Yaks have 14 pairs of ribs, while all the other animals of 
the bovine species (with the exception of the European and 
American bison) have only 13 pairs of ribs.  
0102 31 00 to 
0102 39 90 Buffalo 
These subheadings include the animals described in the HS 
Explanatory Note to heading 0102, first paragraph, (2). 
The European bison ( Bison bonasus ) and the American 
bison ( Bison bison ) have 14 pairs of ribs, while all the 
other animals of the bovine species (with the exception of 
yaks) have only 13 pairs of ribs. 
0102 39 10 Domestic species 
This subheading covers all the animals of the domestic 
bovine species of the genus  Bubalus , irrespective of their 
intended use (stock, raising, fattening, breeding, slaughter, 
etc.), but excluding pure-bred breeding animals (sub ­
heading 0102 31 00).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 12 
0102 39 90 Other 
This subheading covers the bovine species of the genera  
Syncerus and Bison , but excluding pure-bred breeding 
animals (subheading 0102 31 00).  
0102 90 20 to 
0102 90 99 Other 
These subheadings include the animals described in the HS 
Explanatory Note to heading 0102, first paragraph, (3).  
0102 90 91 Domestic species 
This subheading covers all of the animals of the domestic 
bovine species not included above, irrespective of their 
intended use (stock, raising, fattening, breeding, slaughter, 
etc.), but excluding pure-bred breeding animals (sub ­
heading 0102 90 20).  
0103 Live swine 
0103 91 90 Other  
Live swine of non-domestic species include: 
1. wild boar ( Sus scrofa );
2.warthogs ( Phacochoerus aethiopicus ), river hogs or pig
deer ( Potamochoerus porcus ), and the black forest pig;
3. babiroussa ( Babyrousa babyrussa );
4.peccary (wild swine) ( Dicotyles tajacu ).
0103 92 90 Other  
See the explanatory note to subheading 0103 91 90.  
0104 Live sheep and goats  
0104 10 10 to 
0104 10 80 Sheep 
These subheadings include domestic animals of the ovine 
species ( Ovis aries), the different varieties of moufflon, such 
as the European moufflon ( Ovis musimon ), the Canadian or 
‘bighorn’ ( Ovis canadensis ), the Asiatic or Shapoor urial 
(Ovis orientalis ), the moufflon Pamir argali ( Ovis ammon ) 
as well as the Aoudad or Barbary sheep ( Ammotragus 
lervia ) which are known as ‘maned sheep’ although more 
akin to goats than sheep.  
0104 20 10 and 
0104 20 90 Goats 
These subheadings include domestic animals of the goat 
species, the ibex goat ( Capra ibex ) and the Bezoar goat 
or Persian goat ( Capra aegagrus or Capra hircus ). 
The following, however, are excluded from these 
subheadings and classified in subheading 0106 19 00: the 
musk-deer ( Moschus moschiferus ), the African water-chev ­
rotain ( Hyemoschus ) and the Asiatic chevrotain ( Tragulus ) 
which do not belong to the goat species. Also excluded are 
animals known as goat antelopes such as the chamois 
(Rupricapra ) and Himalayan tahr ( Hemitragus ). ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 13 
0105 Live poultry, that is to say, fowls of the species Gallus 
domesticus , ducks, geese, turkeys and guinea fowls  
This heading covers only live domestic birds of the kinds 
specified in the heading (fowls of the species  Gallus 
domesticus include chickens and capons), whether bred for 
laying, for their meat, for their feathers or for any other 
purpose (for example, for the stocking of aviaries, parks 
or lakes). 
Wild birds (for example, wild turkeys —  Meleagris gallo­
pavo ), even though they may be bred and slaughtered in a 
similar manner to the domestic birds specified in this 
heading, are classified in subheading 0106 39 80. 
Pigeons of the domestic species are classified in 
subheading 0106 39 10. 
0106 Other live animals  
0106 13 00 Camels and other camelids (Camelidae) 
This subheading covers camels, dromedaries and other 
animals of the camel family (llamas, alpacas, guanacos, 
vicunas). 
0106 14 10 Domestic rabbits 
This subheading covers only rabbits of the domestic species, 
whether bred for their meat, their fur (for example, the 
angora rabbit) or for any other purpose.  
0106 14 90 Other 
This subheading covers wild rabbits ( Oryctolagus cuniculus ) 
and hares. 
0106 19 00 Other 
This subheading covers all live mammals, with the 
exception of domestic and non-domestic horses, asses, 
mules and hinnies (heading 0101), bovine animals 
(heading 0102), swine (heading 0103), sheep and goats 
(heading 0104), primates (subheading 0106 11 00), whales, 
dolphins, porpoises, manatees and dugongs, seals, sea lions 
and walruses (subheading 0106 12 00), and rabbits and 
hares (subheadings 0106 14 10 and 0106 14 90). 
Examples of the mammals included in this subheading are: 
1. stags (fallow) deer, roe-deer, chamois or wild goats
(Rupicapra rupicapra ), the common or American elk
(Alces alces ), goat antelopes (goral (Naemorhedus ),
Hemitragus  or pronghorn) and antelopes proper;
2.lions, tigers, bears, rhinoceroses, hippopotami, elephants,
giraffes, okapis, kangaroos, zebras, etc.;
3.squirrels, foxes, visons (American mink), marmots,
beavers, musquash or muskrats, otters, guinea-pigs;
4.reindeer;
5.dogs and cats.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 14 
0106 20 00 Reptiles (including snakes and turtles)  
This subheading covers all reptiles, lizards, tortoises and 
turtles (marine or fresh water).  
0106 39 10 Pigeons 
This subheading covers all the birds of the pigeon (dove) 
family, whether wild or domestic, irrespective of the 
intended use of the latter (farmyard pigeons, ornamental 
pigeons, carrier pigeons). 
The non-domestic pigeons include the ring-dove or wood 
pigeon ( Columba palumbus ), the stock dove ( Columba 
oenas ), the rock pigeon ( Columba livia ), the Australian 
bronze pigeon, doves and turtle-doves ( Streptopelia turtur , 
Streptopelia risoria ). 
However, certain closely related to gallinaceous species, 
such as nicobars ( Caloenas nicobarica ), columbars, 
crowned pigeons, pin-tailed sandgrouse ( Pterocles alchata ) 
and Pallas's sandgrouse ( Syrrhaptes paradoxus ), are 
excluded from this subheading and are classified in 
subheading 0106 39 80. 
0106 39 80 Other 
This subheading covers all live birds, other than fowls of 
the species Gallus domesticus, ducks, geese, turkeys and 
guinea fowls (heading 0105) and other than birds of prey 
(subheading 0106 31 00), psittaciformes (subheading 
0106 32 00), ostriches and emus (subheading 0106 33 00), 
and domestic and non-domestic pigeons (subheading 
0106 39 10). 
Examples of the birds included in this subheading are: 
1. the greylag goose ( Anser anser ), brent goose (Branta
bernicla ), sheldrake ( Tadorna tadorna ), mallard ( Anas
platyrhynchos ), gadwall ( Anas strepera ), widgeon (Anas
penelope ), pintail (Anas acuta ), shoveller (Anas
clypeata ), teal (Anas querquedula , Anas crecca ), scoter
and eider;
2. swans and peacocks;
3.partridges, pheasants, quail, woodcocks, snipe, grouse,
hazel-grouse, wild ducks, wild geese, ortolan, thrushes,
blackbirds, larks;
4.finches, tits, canaries, humming-birds, etc.
0106 49 00 Other  
This subheading covers silk-worms, butterflies, beetles and 
other insects. 
0106 90 00 Other 
This subheading covers: 
1.all other species of live animals, with the exception of
fish, crustaceans, molluscs and other aquatic invert ­
ebrates (Chapter 3) and microbial cultures
(heading 3002);
2.frogs.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 15 
CHAPTER 2  
MEAT AND EDIBLE MEAT OFFAL  
General  
1. Meat and offal, fit and suitable for human consumption, remain
classified in this chapter even if presented, for example, as
intended for the manufacture of pet food.
2. For the purposes of this chapter, the scope of the words ‘meat’ and
‘offal’ is as described in the HS General Explanatory Note to this
chapter.
3. Guidance on the different states in which meat and offal of this
chapter can occur (fresh, chilled, frozen, salted or in brine, dried
or smoked) is given in the HS General Explanatory Note to this
chapter. It should be noted that deep-frozen meat and partially or
totally de-frozen meat are to be classified in the same way as frozen
meat. Moreover, ‘frozen’ covers not only meat which has been
frozen when fresh but also meat which has first been slightly dried
and then frozen in so far as its actual and lasting preservation
depends essentially upon such freezing.
4. Guidance is also given, in the HS General Explanatory Note to this
chapter, on the distinction between meat and offal of this chapter and
that of Chapter 16. However, this chapter covers meat offal, raw,
minced, or finely chopped but not further prepared, wrapped in
plastic material (even in the form of sausages) solely for ease of
handling or transport.
5. For the purposes of distinguishing between bone-in and boneless
cuts, cartilage and tendons shall not be regarded as bone.
6. Meat and meat offal containing preservatives, stabilisers or anti ­
oxidants added for stopping the degradation of those products,
remain classified in this chapter.
Additional note 
1(A)(d) and ad­
ditional note 
1(A)(e) For the purposes of additional notes 1(A)(d) and 1(A)(e) to 
this chapter (read in conjunction with additional note 1(C) 
to this chapter), whilst determining whether the conditions 
of the minimum and maximum number of ribs are fulfilled, 
only the ribs, whole or cut, directly attached to the vertebral 
column are to be counted. 
According to this explanation, the diagram below shows an 
example of a bovine forequarter which would comply with 
additional notes 1(A)(d) and 1(A)(e) read in conjunction 
with additional note 1(C) to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 16 
FOREQUARTER HINDQUARTER
  
Additional note 
2(C) For the purposes of additional note 2(C) to this chapter, as 
regards the two different cutting techniques and the parts 
‘jowls’, ‘chaps’ and ‘chaps and jowls together’, see the 
diagrams below:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 17 
Additional note 
6(a) Salt is not considered to be a seasoning within the meaning 
of this additional note. 
See also additional note 7 to this chapter.  
0201 Meat of bovine animals, fresh or chilled  
This heading covers only fresh or chilled meat of the 
animals of heading 0102. 
For the purposes of the definitions of forequarters and hind ­
quarters, the following considerations apply: 
(a) the ‘scrag and neck’ is taken to be the muscular part of
the neck with the seven cervical half vertebrae;
(b) the ‘shoulder’ is taken to be the foreleg joint comprising
the scapulum, humerus, radius and cubitus bones and
the muscles which surround them;
(c) the ‘sirloin’ is taken to be the tenderloin and the
striploin; the rump may or may not include the
gooseskirt.
0201 10 00 Carcases and half-carcases 
The terms ‘carcases’ and ‘half-carcases’ are defined in para ­
graphs (a) and (b) of additional note 1(A) to this chapter. 
The first eight or nine dorsal vertebral apophyses may be 
left on either the right or the left half-carcase.  
0201 20 20 ‘Compensated’ quarters  
The term ‘compensated quarters’ is defined in paragraph (c) 
of additional note 1(A) to this chapter.  
0201 20 30 Unseparated or separated forequarters 
The terms ‘unseparated forequarters ’ and ‘separated fore ­
quarters’ are defined in paragraphs (d) and (e) of additional 
note 1(A) to this chapter. It follows from this additional 
note that the front parts of half-carcases, for example, 
which with all the corresponding bones include fewer than 
four ribs, from which the neck or shoulder is missing, or 
from which a bone, for example, the Atlas bone, has been 
removed, are excluded from this subheading and are clas ­
sified in subheading 0201 20 90.  
0201 20 50 Unseparated or separated hindquarters  
The terms ‘unseparated hindquarters’ and ‘separated hind ­
quarters’ are defined in paragraphs (f) and (g) of additional 
note 1(A) to this chapter. It follows from this additional 
note that the rear parts of half-carcases, for example, 
which with all the corresponding bones include fewer than 
three ribs or from which the thigh or sirloin, including the 
fillet, is missing are excluded from this subheading and are 
classified in subheading 0201 20 90. However, hindquarters 
without kidneys or kidney fat, with or without the thin 
flank, remain classified as hindquarters.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 18 
0201 20 90 Other 
This subheading includes, for example, the shoulder, the 
thigh and the sirloin, unboned (bone in). Also included 
here are the front and rear parts of half-carcases (bone in) 
which do not answer to the definitions of ‘compensated’ 
quarters, forequarters or hindquarters.  
0201 30 00 Boneless 
This subheading includes all cuts of meat of bovine animals, 
fresh or chilled, from which all bones have been removed, 
for example, boneless fillets and flanks.  
0202 Meat of bovine animals, frozen  
This heading covers only frozen meat of the animals of 
heading 0102.  
0202 10 00 Carcases and half-carcases 
The terms ‘carcases’ and ‘half-carcases’ are defined in para ­
graphs (a) and (b) of additional note 1(A) to this chapter.  
0202 20 10 ‘Compensated’ quarters  
The term ‘ compensated quarters’ is defined in paragraph (c) 
of additional note 1(A) to this chapter.  
0202 20 30 Unseparated or separated forequarters 
The terms ‘unseparated forequarters ’ and ‘separated fore ­
quarters’ are defined in paragraphs (d) and (e) of additional 
note 1(A) to this chapter.  
0202 20 50 Unseparated or separated hindquarters  
The terms ‘unseparated hindquarters’ and ‘separated hind ­
quarters’ are defined in paragraphs (f) and (g) of additional 
note 1(A) to this chapter.  
0202 20 90 Other 
The explanatory note to subheading 0201 20 90 applies,  
mutatis mutandis . 
0202 30 50 Crop, chuck and blade and brisket cuts 
The terms ‘crop’, ‘chuck and blade’ and ‘brisket’ are 
defined in paragraph (h) of additional note 1(A) to this 
chapter.  
0202 30 90 Other 
This subheading covers all cuts of meat of bovine animals, 
frozen, which are completely boneless, with the exception of 
the frozen blocks mentioned in subheading 0202 30 10 and 
the cuts of subheading 0202 30 50.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 19 
0203 Meat of swine, fresh, chilled or frozen  
This heading covers only meat of the animals of 
heading 0103. 
The meat of animals of the swine species certified by the 
competent authorities in Australia as meat of swine living in 
the wild in Australia is considered as meat of swine other 
than of domestic swine.  
0203 11 10 to 
0203 19 90 Fresh or chilled  
These subheadings cover only fresh or chilled meat of 
animals falling in heading 0103.  
0203 11 10 Of domestic swine 
The term ‘carcases or half-carcases’ is defined in 
paragraph (a) of additional note 2(A) to this chapter.  
0203 12 11 Hams and cuts thereof 
The term ‘hams’ is defined in paragraph (b) of additional 
note 2(A) to this chapter. 
This subheading includes shank with bone in from the hind 
legs. 
0203 12 19 Shoulders and cuts thereof 
The term ‘shoulders’ is defined in paragraph (d) of ad ­
ditional note 2(A) to this chapter. 
This subheading includes mini spare ribs or ‘riblets’ and 
shank with bone in from the forelegs.  
0203 19 11 Fore-ends and cuts thereof 
The term ‘fore-ends ’ is defined in paragraph (c) of ad ­
ditional note 2(A) to this chapter. 
This subheading does not include shank with bone in from 
the forelegs, nor mini spare ribs nor ‘riblets’ (sub­
heading 0203 12 19).  
0203 19 13 Loins and cuts thereof, with bone in 
The term ‘loins’ is defined in paragraph (e) of additional 
note 2(A) to this chapter. 
This subheading includes loin ribs.  
0203 19 15 Bellies (streaky) and cuts thereof  
The terms ‘bellies’ and ‘cuts’ are defined in paragraph (f) of 
additional note 2(A) and in additional note 2(B) to this 
chapter. 
Cuts thereof are not classified under this subheading unless 
they contain the rind and the subcutaneous fat.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 20 
This subheading does not include spare ribs without rind or 
subcutaneous fat (subheading 0203 19 59).  
0203 19 59 Other 
This subheading also includes spare ribs without rind or 
subcutaneous fat. 
0203 19 90 Other 
This subheading includes only the meat of the animals 
falling in subheadings 0103 91 90 or 0103 92 90, in 
particular the meat of wild boar, other than carcases, 
half-carcases, legs, shoulders, parts of legs and parts of 
shoulders. 
0203 21 10 to 
0203 29 90 Frozen 
The explanatory notes to subheadings 0203 11 10 to 
0203 19 90 and to the subdivision thereof apply,  mutatis 
mutandis . 
0204 Meat of sheep or goats, fresh, chilled or frozen  
This heading includes only fresh, chilled or frozen meat of 
animals of heading 0104, whether domestic or wild, in 
particular meat of the ovine species (domestic or wild 
sheep), as well as meat of the ibex.  
0204 10 00 Carcases and half-carcases of lamb, fresh or chilled 
The terms ‘carcases’ and ‘half-carcases’ are defined in para ­
graphs (a) and (b) of additional note 3(A) to this chapter. 
The definition of meat of lamb is set out in the HS 
Explanatory Note to subheadings 0204 10 and 0204 30.  
0204 21 00 Carcases and half-carcases 
The terms ‘carcases’ and ‘half-carcases’ are defined in para ­
graphs (a) and (b) of additional note 3(A) to this chapter.  
0204 22 10 Short forequarters 
The term ‘short forequarters’ is defined in paragraphs (c) 
and (d) of additional note 3(A) to this chapter.  
0204 22 30 Chines and/or best ends  
The term ‘chines and/or best ends’ is defined in para ­
graphs (e) and (f) of additional note 3(A) to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 21 
0204 22 50 Legs 
The term ‘legs ’ is defined in paragraphs (g) and (h) of 
additional note 3(A) to this chapter.  
0204 30 00 Carcases and half-carcases of lamb, frozen 
The explanatory note to subheading 0204 10 00 applies,  
mutatis mutandis . 
0204 41 00 to 
0204 43 90 Other meat of sheep, frozen 
The explanatory notes to subheadings 0204 21 00, 
0204 22 10, 0204 22 30 and 0204 22 50 apply,  mutatis 
mutandis , to subheadings 0204 41 00, 0204 42 10, 
0204 42 30 and 0204 42 50, respectively.  
0204 50 11 to 
0204 50 79 Meat of goats 
The terms ‘carcases’ and ‘half-carcases’ (sub ­
headings 0204 50 11 and 0204 50 51), ‘short forequarters’ 
(subheadings 0204 50 13 and 0204 50 53), ‘chines and/or 
best ends’ (subheadings 0204 50 15 and 0204 50 55) and 
‘legs’ (subheadings 0204 50 19 and 0204 50 59) are 
defined in additional note 3(A) to this chapter, in para ­
graphs (a) and (b), (c) and (d), (e) and (f) and (g) and 
(h), respectively.  
0206 Edible offal of bovine animals, swine, sheep, goats, 
horses, asses, mules or hinnies, fresh, chilled or frozen  
This heading covers the offal of animals falling in 
headings 0101 to 0104. Offal intended for the manufacture 
of pharmaceutical products does not fall in the subheadings 
concerned, unless it complies with the conditions laid down 
by the competent authorities. 
Further guidance is given in the HS Explanatory Note to 
heading 0206.  
0206 10 10 to 
0206 10 98 Of bovine animals, fresh or chilled  
These subheadings cover only fresh or chilled offal of 
animals falling in heading 0102.  
0206 10 95 Thick skirt and thin skirt 
Thick skirt and thin skirt are muscular parts of the 
diaphragm.  
0206 21 00 to 
0206 29 99 Of bovine animals, frozen  
These subheadings cover only frozen offal of animals of 
heading 0102.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 22 
0206 30 00 Of swine, fresh or chilled  
This subheading covers only fresh or chilled offal of 
animals of heading 0103. 
The explanatory note to subheading 0206 49 00, first para ­
graph, applies,  mutatis mutandis . 
This subheading also includes feet, tails, livers, kidneys, 
hearts, tongues, lungs, edible rind, brains and caul.  
0206 41 00 and 
0206 49 00 Of swine, frozen 
These subheadings cover only frozen offal of animals of 
heading 0103. 
0206 49 00 Other 
This subheading includes heads and halves of heads, with or 
without the brains, cheeks or tongues, and parts of heads 
(additional note 2(C) to this chapter); the term ‘parts of 
heads’ is defined in the third paragraph of the said ad ­
ditional note. 
This subheading also includes feet, tails, kidneys, hearts, 
tongues, lungs, edible rind, brains and caul. 
This subheading includes offal of wild boar.  
0206 80 91 Of horses, asses, mules and hinnies  
This subheading covers only fresh or chilled offal of 
animals of heading 0101.  
0206 80 99 Of sheep and goats 
This subheading covers only fresh or chilled offal of 
animals of heading 0104.  
0206 90 91 Of horses, asses, mules and hinnies  
This subheading covers only frozen offal of animals of 
heading 0101.  
0206 90 99 Of sheep and goats 
This subheading covers only frozen offal of animals of 
heading 0104.  
0207 Meat and edible offal, of the poultry of heading 0105, 
fresh, chilled or frozen  
0207 11 10 Plucked and gutted, with heads and feet, known as 
‘83 % chickens’  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 23 
This subheading includes plucked fowls, with heads and 
feet, from which the guts have been withdrawn, but with 
the other entrails (particularly the lungs, the liver, the 
gizzard, the heart, the ovaries) remaining in position.  
0207 11 30 Plucked and drawn, without heads and feet but with 
necks, hearts, livers and gizzards, known as 
‘70 % chickens’ 
This subheading includes roasting chickens, which are 
plucked chickens without heads and feet, but with the 
neck, completely drawn, but inside the carcase of which 
the heart, liver and gizzard have been replaced.  
0207 11 90 Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as 
‘65 % chickens’, or otherwise presented 
This subheading includes roasting chickens, which are 
plucked chickens without heads and feet, and completely 
drawn. It also covers fowls presented in a form other than 
those mentioned under subheadings 0207 11 10 and 
0207 11 30, for example, unplucked, ungutted chickens, 
with heads and feet. 
0207 12 10 and 
0207 12 90 Not cut in pieces, frozen 
The explanatory notes to subheadings 0207 11 30 and 
0207 11 90 apply, mutatis mutandis . 
0207 13 10 Boneless 
This subheading covers meat of fowls, without bones, 
regardless of the part of the carcase from which it comes.  
0207 13 20 Halves or quarters 
The term ‘ halves’ is defined in additional note 4(a) and (b) 
to this chapter. 
The term ‘quarters’ is defined in additional note 4(a) and (c) 
to this chapter. This subheading includes hindquarters 
consisting of the drumstick (tibia and fibula), leg (femur), 
rear part of the back and rump as well as forequarters 
consisting essentially of one half of the breast with the 
wing attached.  
0207 13 30 Whole wings, with or without tips  
The term ‘whole wings, with or without tips’ is defined in 
additional note 4(a) and (d) to this chapter.  
0207 13 40 Backs, necks, backs with necks attached, rumps and
wing-tips 
See additional note 4(a) to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 24 
This subheading includes backs with necks attached 
consisting of a piece of the neck, the back and possibly 
the rump; backs; necks; rumps (tails); wing tips.  
0207 13 50 Breasts and cuts thereof 
The term ‘breasts ’ is defined in additional note 4(a) and (e) 
to this chapter.  
0207 13 60 Legs and cuts thereof 
The term ‘legs ’ is defined in additional note 4(a) and (f) to 
this chapter. 
The cut separating the leg from the back should be made 
between the two lines demarcating the joints as shown in 
the diagram below:
  
0207 13 91 Livers 
See the HS Explanatory Note to heading 0207, final 
paragraph. 
0207 13 99 Other 
This subheading covers edible offal, in particular hearts, 
combs and wattles, but excluding livers. 
This subheading also includes the feet of fowls.  
0207 14 10 to 
0207 14 99 Cuts and offal, frozen 
The explanatory notes to subheadings 0207 13 10 to 
0207 13 99 apply, mutatis mutandis . 
0207 24 10 Plucked and drawn, without heads and feet but with 
necks, hearts, livers and gizzards, known as 
‘80 % turkeys’ 
This subheading includes plucked turkeys without heads and 
feet but with the neck, completely drawn, but inside the 
carcase of which the heart, liver and gizzard have been 
replaced.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 25 
0207 24 90  Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as 
‘73 % turkeys’, or otherwise presented  
This subheading includes plucked turkeys, ready for 
roasting, without heads, necks and feet and completely 
drawn. It also covers turkeys presented in a form other 
than those mentioned under subheadings 0207 24 10 and 
0207 24 90. 
0207 25 10 and 
0207 25 90 Not cut in pieces, frozen 
The explanatory notes to subheadings 0207 24 10 and 
0207 24 90 apply, mutatis mutandis . 
0207 26 10 Boneless 
The explanatory note to subheading 0207 13 10 applies,  
mutatis mutandis . 
0207 26 20 Halves or quarters 
The explanatory note to subheading 0207 13 20 applies,  
mutatis mutandis . 
0207 26 30 Whole wings, with or without tips  
The term ‘whole wings, with or without tips’ is defined in 
additional note 4(a) and (d) to this chapter.  
0207 26 40 Backs, necks, backs with necks attached, rumps and
wing-tips 
The explanatory note to subheading 0207 13 40 applies,  
mutatis mutandis . 
0207 26 50 Breasts and cuts thereof 
The term ‘breasts ’ is defined in additional note 4(a) and (e) 
to this chapter.  
0207 26 60 Drumsticks and cuts of drumsticks  
The term ‘drumsticks’ is defined in additional note 4(a) and 
(g) to this chapter.
The cut separating the drumstick from the femur should be 
made between the two lines demarcating the joints as shown 
in the diagram below:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 26 
0207 26 70 Other 
This subheading includes the cuts defined in additional 
note 4(a) and (h) to this chapter. 
The cut separating the femur (sometimes known commer ­
cially as thigh) or whole leg from the back should be made 
between the two lines demarcating the joints, as shown in 
the diagram in the explanatory note to 
subheading 0207 13 60. 
The cut separating the femur from the drumstick should be 
made between the two lines demarcating the joints as shown 
in the diagram in the explanatory note to 
subheading 0207 26 60. 
0207 26 91 Livers 
See the HS Explanatory Note to heading 0207, final 
paragraph. 
0207 26 99 Other 
The explanatory note to subheading 0207 13 99 applies,  
mutatis mutandis . 
0207 27 10 to 
0207 27 99 Cuts and offal, frozen 
The explanatory notes to subheadings 0207 26 10 to 
0207 26 99 apply, mutatis mutandis . 
0207 41 30 Plucked and drawn, without heads and feet but with 
necks, hearts, livers and gizzards, known as 
‘70 % ducks’ 
This subheading includes plucked ducks, without heads and 
feet but with the neck, completely drawn, but inside the 
carcase of which the heart, liver and gizzard have been 
replaced.  
0207 41 80 Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as 
‘63 % ducks’, or otherwise presented 
This subheading includes plucked ducks, ready for roasting, 
without heads, necks and feet and completely drawn. It also 
covers ducks presented in a form other than those 
mentioned under subheadings 0207 41 20, 0207 41 30 and 
0207 41 80. 
0207 42 30 Plucked and drawn, without heads and feet but with 
necks, hearts, livers and gizzards, known as 
‘70 % ducks’ 
The explanatory note to subheading 0207 41 30 applies,  
mutatis mutandis . 
0207 42 80 Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as 
‘63 % ducks’, or otherwise presented 
The explanatory note to subheading 0207 41 80 applies,  
mutatis mutandis . ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 27 
0207 43 00 Fatty livers, fresh or chilled  
See the HS Explanatory Note to heading 0207, final 
paragraph. 
0207 44 10 Boneless 
The explanatory note to subheading 0207 13 10 applies,  
mutatis mutandis . 
0207 44 21 Halves or quarters 
The explanatory note to subheading 0207 13 20 applies,  
mutatis mutandis . 
0207 44 31 Whole wings, with or without tips  
The term ‘whole wings, with or without tips’ is defined in 
additional note 4(a) and (d) to this chapter.  
0207 44 41 Backs, necks, backs with necks attached, rumps and
wing-tips 
The explanatory note to subheading 0207 13 40 applies,  
mutatis mutandis . 
0207 44 51 Breasts and cuts thereof 
The term ‘breasts ’ is defined in additional note 4(a) and (e) 
to this chapter.  
0207 44 61 Legs and cuts thereof 
The term ‘legs ’ is defined in additional note 4(a) and (f) to 
this chapter.  
0207 44 71 Paletots 
The term ‘duck or goose paletots’ is defined in additional 
note 4(ij) to this chapter.  
0207 44 91 Livers, other than fatty livers  
See the HS Explanatory Note to heading 0207, final 
paragraph.  
0207 44 99 Other 
The explanatory note to subheading 0207 13 99 applies,  
mutatis mutandis . 
0207 45 10 Boneless 
The explanatory note to subheading 0207 13 10 applies,  
mutatis mutandis . 
0207 45 21 to 
0207 45 81 With bone in 
The explanatory notes to subheadings 0207 13 20 to 
0207 13 60 and 0207 44 71 apply, mutatis mutandis . 
0207 45 93 and 
0207 45 95 Livers 
See the HS Explanatory Note to heading 0207, final 
paragraph.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 28 
0207 45 99 Other 
The explanatory note to subheading 0207 13 99 applies,  
mutatis mutandis . 
0207 51 90 Plucked and drawn, without heads and feet, with or
without hearts and gizzards, known as ‘75 % geese’, 
or otherwise presented  
This subheading includes plucked geese, without heads and 
feet, completely drawn, but inside the carcase of which the 
heart and gizzard have been replaced, as well as plucked 
geese, ready for roasting, without heads and feet, and 
completely drawn. It also covers geese presented in a 
form other than those mentioned under 
subheadings 0207 51 10 and 0207 51 90, for example, 
slaughtered geese which have been plucked and bled, but 
not drawn, and without their heads and feet.  
0207 52 90 Plucked and drawn, without heads and feet, with or
without hearts and gizzards, known as ‘75 % geese’, 
or otherwise presented  
The explanatory note to subheading 0207 51 90 applies,  
mutatis mutandis . 
0207 53 00 Fatty livers, fresh or chilled  
See the HS Explanatory Note to heading 0207, final 
paragraph. 
0207 54 10 Boneless 
The explanatory note to subheading 0207 13 10 applies,  
mutatis mutandis . 
0207 54 21 Halves or quarters 
The explanatory note to subheading 0207 13 20 applies,  
mutatis mutandis . 
0207 54 31 Whole wings, with or without tips  
The term ‘ whole wings, with or without tips’ is defined in 
additional note 4(a) and (d) to this chapter.  
0207 54 41 Backs, necks, backs with necks attached, rumps and
wing-tips 
The explanatory note to subheading 0207 13 40 applies,  
mutatis mutandis . 
0207 54 51 Breasts and cuts thereof 
The term ‘breasts ’ is defined in additional note 4(a) and (e) 
to this chapter.  
0207 54 61 Legs and cuts thereof 
The term ‘legs ’ is defined in additional note 4(a) and (f) to 
this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 29 
0207 54 71 Paletots 
The term ‘ duck or goose paletots’ is defined in additional 
note 4(ij) to this chapter.  
0207 54 91 Livers, other than fatty livers  
See the HS Explanatory Note to heading 0207, final 
paragraph.  
0207 54 99 Other 
The explanatory note to subheading 0207 13 99 applies,  
mutatis mutandis . 
0207 55 10 Boneless 
The explanatory note to subheading 0207 13 10 applies,  
mutatis mutandis . 
0207 55 21 to 
0207 55 81 With bone in 
The explanatory notes to subheadings 0207 13 20 to 
0207 13 60 and 0207 44 71 apply, mutatis mutandis . 
0207 55 93 and 
0207 55 95 Livers 
See the HS Explanatory Note to heading 0207, final 
paragraph. 
0207 55 99 Other 
The explanatory note to subheading 0207 13 99 applies,  
mutatis mutandis . 
0207 60 10 Boneless 
The explanatory note to subheading 0207 13 10 applies,  
mutatis mutandis . 
0207 60 21 Halves or quarters 
The explanatory note to subheading 0207 13 20 applies,  
mutatis mutandis . 
0207 60 31 Whole wings, with or without tips  
The term ‘whole wings, with or without tips’ is defined in 
additional note 4(a) and (d) to this chapter.  
0207 60 41 Backs, necks, backs with necks attached, rumps and
wing-tips 
The explanatory note to subheading 0207 13 40 applies,  
mutatis mutandis . 
0207 60 51 Breasts and cuts thereof 
The term ‘breasts ’ is defined in additional note 4(a) and (e) 
to this chapter.  
0207 60 61 Legs and cuts thereof 
The term ‘legs ’ is defined in additional note 4(a) and (f) to 
this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 30 
0207 60 99 Other 
The explanatory note to subheading 0207 13 99 applies,  
mutatis mutandis . 
0208 Other meat and edible meat offal, fresh, chilled or frozen  
This heading covers only meat and edible meat offal of the 
animals classified in heading 0106, fresh, chilled or frozen.  
0208 10 10 Of domestic rabbits 
This subheading covers meat and edible meat offal of the 
animals falling in subheading 0106 14 10.  
0208 90 10 Of domestic pigeons 
This subheading covers the meat and edible meat offal of 
domestic pigeons (farmyard pigeons, ornamental pigeons, 
carrier pigeons). The meat and edible meat offal of 
pigeons described as ‘non-domestic’ in the explanatory 
note to subheading 0106 39 10 are, therefore, excluded 
from this subheading and are classified in 
subheading 0208 90 30. 
0208 90 30 Of game, other than of rabbit or hares 
This subheading includes the meat and edible meat offal of: 
1. furred game: fallow deer, roe-deer, chamois or izard
(Rupicapra rupicapra ), moose or elk, goat-antelope,
antelopes, gazelles, bears and kangaroos;
2. feathered game: wild pigeons, wild geese, wild duck,
partridges, pheasants, woodcock, snipe, grouse, ortolans
and ostriches.
The meat and edible meat offal of animals generally the 
object of hunting and shooting (pheasants, fallow deer, 
ostriches, etc.) remain classified as meat and edible meat 
offal of game even when such animals have been raised 
in captivity. 
The meat and edible meat offal of reindeer is excluded from 
this subheading (subheading 0208 90 60). However, the 
meat and edible meat offal of certain species of reindeer 
(for example, caribou) are classified in this subheading 
provided that proof is furnished that such meat and edible 
meat offal come from animals which lived in the wild and 
which were hunted. 
This subheading does not cover the meat and edible meat 
offal of wild rabbits ( Oryctolagus cuniculus) or hares, which 
fall in subheading 0208 10 90.  
0208 90 60 Of reindeer  
See the explanatory note to subheading 0208 90 30, third 
paragraph.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 31 
0209 Pig fat, free of lean meat, and poultry fat, not rendered
or otherwise extracted, fresh, chilled, frozen, salted, in 
brine, dried or smoked  
0209 10 11 and 
0209 10 19 Subcutaneous pig fat  
The term ‘subcutaneous pig fat’ is defined in additional 
note 2(D) to this chapter.  
0209 10 90 Pig fat, other than that of subheading 0209 10 11 or
0209 10 19 
See the HS Explanatory Note to heading 0209, second 
paragraph. 
0209 90 00 Other 
See the HS Explanatory Note to heading 0209, third 
paragraph. 
0210 Meat and edible meat offal, salted, in brine, dried or 
smoked; edible flours and meals of meat or meat offal 
With the exception of subcutaneous fat and other fat of 
heading 0209, this heading covers meat and offal, salted, 
in brine, dried or smoked, of all the animals falling in 
headings 0101 to 0106. 
As regards the terms ‘dried or smoked’ and ‘salted, in 
brine’, see additional notes 2(E) and 7 to this chapter.  
0210 11 11 to 
0210 11 90 Hams, shoulders and cuts thereof, with bone in  
For the definition of the term ‘with bone in’, see the HS 
Subheading Explanatory Note to Chapter 2.  
0210 11 11 to 
0210 11 39 Of domestic swine 
The terms ‘hams’ and ‘shoulders’ are defined in additional 
note 2(A)(b) and (d) to this chapter.  
0210 11 11 and 
0210 11 19 Salted or in brine 
These subheadings cover only hams, shoulders and parts 
thereof, with bone in, of domestic swine, which have been 
preserved by deep dry salting or pickling in brine. They 
may, however, have been further subjected to some slight 
drying or smoking but not to the extent that they are 
regarded as dried or smoked for the purposes of 
subheadings 0210 11 31 and 0210 11 39 (as defined in ad ­
ditional note 2(E) to this chapter).  
0210 11 31 and 
0210 11 39 Dried or smoked 
These subheadings cover hams, shoulders and cuts thereof, 
with bone in, of domestic swine, preserved by a drying or 
smoking process, even if these methods of preservation are 
combined with a prior salting or pickling treatment. This is 
particularly so in the case of hams which have been salted 
before being partially dehydrated, whether in the open air 
(hams of the Parma or Bayonne types) or by smoking (hams 
of the Ardennes type).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 32 
Hams, shoulders and cuts thereof which have been partially 
dehydrated, but the actual preservation of which is ensured 
by freezing or deep-freezing, fall in subheading 0203 22 11 
or 0203 22 19.  
0210 12 11 and 
0210 12 19 Of domestic swine 
The terms ‘bellies’ and ‘cuts’ are defined in paragraph (f) of 
additional note 2(A) and in additional note 2(B) to this 
chapter.  
0210 12 11 Salted or in brine 
The explanatory note to subheadings 0210 11 11 and 
0210 11 19 applies,  mutatis mutandis . 
0210 12 19 Dried or smoked 
The explanatory note to subheadings 0210 11 31 and 
0210 11 39 applies,  mutatis mutandis . 
0210 19 10 Bacon sides or spencers 
The terms ‘ bacon sides’ and ‘spencers’ are defined in para ­
graphs (g) and (h) of additional note 2(A) to this chapter.  
0210 19 20 Three-quarter sides or middles 
The terms ‘three-quarter sides’ and ‘middles’ are defined in 
paragraphs (ij) and (k) of additional note 2(A) to this 
chapter.  
0210 19 30 Fore-ends and cuts thereof 
The term ‘fore-ends ’ is defined in paragraph (c) of ad ­
ditional note 2(A) to this chapter.  
0210 19 40 Loins and cuts thereof 
The term ‘ loins’ is defined in paragraph (e) of additional 
note 2(A) to this chapter.  
0210 19 60 Fore-ends and cuts thereof 
The term ‘fore-ends ’ is defined in paragraph (c) of ad ­
ditional note 2(A) to this chapter.  
0210 20 10 and 
0210 20 90 Meat of bovine animals 
These subheadings cover only the meat of animals of 
heading 0102, salted, in brine, dried or smoked; offal of 
bovine animals falls in subheading 0210 99 51 or 
0210 99 59. 
0210 99 10 Of horses, salted, in brine or dried 
This subheading covers only the meat of animals of 
subheadings 0101 21 00 to 0101 29 90, salted, in brine or 
dried. Smoked horsemeat falls in subheading 0210 99 39. 
Horse offal falls in subheading 0210 99 85.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 33 
0210 99 21 and 
0210 99 29  Of sheep and goats 
These subheadings cover the meat of animals of 
heading 0104, salted, in brine, dried or smoked. Offal of 
these species falls in subheading 0210 99 85.  
0210 99 31 Of reindeer  
See the explanatory note to subheading 0208 90 30, third 
paragraph.  
0210 99 49 Other 
This subheading includes heads or halves of heads of 
domestic swine, with or without the brains, cheeks or 
tongues, including parts thereof (see additional note 2(C) 
to this chapter). Parts of heads are defined in the third 
paragraph of the aforementioned additional note. 
For a definition of offal, see the HS Explanatory Note to 
heading 0206.  
0210 99 90 Edible flours and meals of meat or meat offal  
This subheading also covers pellets of these flours and 
meals.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 34 
CHAPTER 3  
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC 
INVERTEBRATES  
General  
1. Fish and crustaceans, molluscs and other aquatic invertebrates which
have been deep-frozen are classified in the same way as fish and
crustaceans, molluscs and other aquatic invertebrates which have
been frozen.
2. Simple scalding (blanching), consisting of a light heat treatment
which does not entail cooking as such does not affect the classifi ­
cation. It is often used before freezing, particularly for tunny fish and
the flesh of crustaceans or molluscs.
3. The following are excluded from Chapter 3:
(a) fish maws (air bladders), raw, dried or salted, unfit for human
consumption (heading 0511);
(b) lightly salted fish, dried or smoked and steeped in a vegetable oil
in order to ensure provisional preservation — products known as
‘semi-preserved’ — (heading 1604);
(c) fish, simply pickled in oil or vinegar, whether or not further
prepared (heading 1604);
(d) molluscs which have undergone heat treatment that is sufficient
to bring about the coagulation of their proteins (heading 1605).
0301 Live fish 
0301 11 00 and 
0301 19 00 Ornamental fish 
See the HS Explanatory Note to subheadings 0301 11 and 
0301 19. 
0301 11 00 Freshwater fish 
This subheading includes: 
1.Hemigrammus ocellifer;
2. goldfish ( Carassius auratus ) and the golden carp;
3. mollies, including the black molly ( Mollienisia latipinna
and velifera ), the green swordtail and its red and albino
variants ( Xiphophorus helleri ), the red, gold, black and
white platys ( Platypoecilus maculatus ) and the swordtail
and platy hybrids ( Xiphophorus  and  Okattoiecukys ),
namely the black swordtail and the Berlin swordtail;
4.Siamese fighting fish ( Betta splendens ), the paradise fish
(Macropodus opercularis  or viridi-auratus ), the gouramis
and the dwarf gouramis ( Trichogaster trichopterus  and
Colisa lalia  and fasciata );
5.angel fish (Pterophyllum scalare  and eimckei ).▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 35 
0301 19 00 Other 
This subheading includes: 
1.the Chaetodontidae;
2.the Labridae;
3. the Scaridae (parrot fish, false parrot fish and  scarich­
thys).
0302 Fish, fresh or chilled, excluding fish fillets and other fish
meat of heading 0304 
0302 11 10 to 
0302 11 80 Trout ( Salmo trutta , Oncorhynchus mykiss , Oncor­
hynchus clarki , Oncorhynchus aguabonita , Oncorhynchus 
gilae , Oncorhynchus apache and Oncorhynchus chrysog ­
aster ) 
These subheadings cover: 
1. sea trout ( Salmo trutta trutta );
2. river trout or common trout ( Salmo trutta fario );
3. lake trout (Salmo trutta lacustris );
4. rainbow trout or American trout or steelhead ( Oncor­
hynchus mykiss );
5.cutthroat trout (Oncorhynchus clarki );
6.golden trout (Oncorhynchus aguabonita );
7.gila trout (Oncorhynchus gilae);
8.trout of the species  Oncorhynchus apache ;
9. trout of the species  Oncorhynchus chrysogaster .
0302 13 00 Pacific salmon ( Oncorhynchus nerka , Oncorhynchus 
gorbuscha , Oncorhynchus keta , Oncorhynchus 
tschawytscha , Oncorhynchus kisutch, Oncorhynchus 
masou and Oncorhynchus rhodurus ) 
This subheading covers: 
1. red salmon or sockeye salmon or Alaska red salmon
(Oncorhynchus nerka );
2.pink salmon or humpback salmon ( Oncorhynchus
gorbuscha );
3. keta salmon or dog salmon or chum salmon ( Oncor­
hynchus keta );
4. chinook or king salmon or Californian salmon or spring
salmon ( Oncorhynchus tschawytscha );
5.silver salmon or coho salmon ( Oncorhynchus kisutch );
6. Japanese salmon or Japanese cherry salmon ( Oncor­
hynchus masou );
7.salmon of the species Oncorhynchus rhodurus .▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 36 
0302 19 00 Other 
Among the other freshwater salmonidae included here are: 
1. lake whitefish or white fish, vendace and powan ( Cor­
egonus clupeaformis , Coregonus fera, Coregonus albula ,
Coregonus lavaretus );
2.houting ( Coregonus oxyrhynchus );
3.char ( Salvelinus alpinus ), brook trout sometimes called
‘Fountain salmon’) ( Salvelinus fontinalis), lake char or
namaycush or christivomer ( Salvelinus namaycush or
Christivomer namaycush ).
0302 21 10 to 
0302 29 80 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae and Citharidae), excluding 
edible fish offal of subheadings 0302 91 to 0302 99  
Flat fish are not flattened in a vertical plane like skate but in 
a horizontal plane, with two eyes on the upper side.  
0302 29 80 Other 
This subheading includes: brill (Scophthalmus rhombus ), 
common dab ( Pleuronectes limanda  or Limanda limanda ), 
lemon sole ( Pleuronectes microcephalus  or Microstomus 
kitt), the European or mud flounder ( Platichthys flesus  or 
Flesus flesus ). 
0302 31 10 and 
0302 31 90 Albacore or longfinned tunas ( Thunnus alalunga ) 
Albacore or longfinned tunas are recognisable by their long 
pectoral fins, which reach to behind the anus and by their 
dark blue backs and blue-grey flanks and belly.  
0302 32 10 and 
0302 32 90 Yellowfin tunas ( Thunnus albacares ) 
Yellowfin tunas are easily recognised by the sickle-shape of 
their anal and second dorsal fins.  
0302 33 10 and 
0302 33 90 Skipjack or stripe-bellied bonito 
Skipjack or stripe-bellied bonito ( Euthynnus ( Katsuwonus ) 
pelamis ) are distinguished by the presence of four to seven 
dark, longitudinal stripes on their bellies. Their dark blue 
backs are accentuated by a clearly defined area of green 
above the pectoral fin which fades away towards the 
middle of the body. They have silvery flanks and bellies 
and short fins. 
These subheadings do not cover the Atlantic or belted 
bonitos ( Sarda sarda ), which have oblique bands on their 
backs; these fish, if fresh or chilled, are classified in 
subheading 0302 89 90.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 37 
0302 41 00 Herring ( Clupea harengus , Clupea pallasii ) 
For the purposes of this subheading, the term ‘herring’ is to 
be taken to mean only Clupeidae of the species  Clupea 
harengus (Nordic herring) and Clupea pallasii  (Pacific 
herring). The fish known as ‘Indian herring’ ( Chirocentrus 
dorab ) are classified in subheading 0302 89 90 when 
imported fresh or chilled.  
0302 43 10 Sardines of the species Sardina pilchardus 
This subheading also includes large adult sardines (up to 
25 cm) known as ‘pilchards’. 
0302 43 90 Brisling or sprats ( Sprattus sprattus ) 
For the purposes of this subheading, the term ‘sprats’ is to 
be taken to mean only Clupeidae of the species  Sprattus 
sprattus ; these fish, closely related to herring but of a 
much smaller size, are often wrongly called ‘Norwegian 
anchovy’.  
0302 51 10 and 
0302 51 90 Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 
Cod may be up to 1,5 m in length. They have 
olive-coloured backs with dark spots and a clear belly 
with a white lateral line. They have three dorsal fins, a 
short ventral fin and a barbel on the chin.  
0302 53 00 Coalfish ( Pollachius virens ) 
Coalfish are more commonly known as saithe or coley.  
0302 74 00 Eels ( Anguilla  spp.)  
For the purposes of this subheading, the term ‘eels’ is to be 
taken to apply only to eels properly so-called ( Anguilla  
spp.), including the European eel ( Anguilla anguilla ) in its 
two forms (the large-headed eel and the pointed-nosed or 
long-snouted eel), the American eel ( Anguilla rostrata ), the 
Japanese eel ( Anguilla japonica ) and the Australian eel 
(Anguilla australis ). 
Consequently, fish which are wrongly called eels such as 
conger-eels, also known as ‘sea-eels’ ( Conger conger ), 
moray or murry, also known as ‘moray eels’ ( Muraena 
helena ) and sand-eels or lance ( Ammodytes spp.) are 
excluded from this subheading and fall in 
subheading 0302 89 90. 
0302 81 15 Piked dogfish ( Squalus acanthias)  and catsharks ( Scy­
liorhinus spp.)  
Piked dogfish are spiny sharks with lateral gill slits located 
above the pectorals; their bodies are rounded and smooth; 
their backs are grey and their bellies white; they may be up 
to 1 m in length.  
0302 81 80 Other 
This subheading includes the tope ( Galeorhinus galeus or 
Galeus canis ). ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 38 
0302 89 10 Freshwater fish 
The freshwater fish falling in this subheading include: 
1. tench ( Tinca tinca);
2.barbel ( Barbus  spp.);
3.perch: common perch ( Perca fluviatilis ), black-bass
perch ( Micropterus  spp.), sun perch ( Lepomis
gibbosus ) and ruff or pope ( Gymnocephalus cernuus
or Acerina cernua );
4.common bream ( Abramis brama ) and silver bream
(Blicca bjoerkna );
5.pike ( Esox  spp.) and spear pike ( Lepisosteus spp.);
6. bleak ( Alburnus alburnus ), common gudgeon (Gobio
gobio ), Danube gudgeon (Gobio uranoscopus ),
bullhead pike ( Cottus gobio ), and river burbot (eel-
pout) ( Lota lota );
7.river lampreys or small lampern ( Lampetra fluviatilis )
and brook lamprey ( Lampetra planeri );
8.fish of the genera  Leuciscus spp.,  Rutilus spp. and Idus
spp., for example, roach, dark or dusky ide, wall-eyed
ide or red roach, chub or large-headed European chub,
dace;
9.grayling (Thymallus  spp.);
10.pike-perch or zander ( Stizostedion lucioperca ).
0302 89 90 Other  
The saltwater fish falling in this subheading include: 
1. whiting-pout ( Trisopterus luscus  and  Trisopterus
esmarki );
2.comber ( Serranus  spp.) and grouper ( Epinephelus  spp.);
3. striped mullet (Mullus barbatus ) and red mullet or
surmullet ( Mullus surmuletus );
4.gurnard or gurnet ( Trigla , Eutrigla , Aspitrigla, Lepido­
trigla and Trigloporus  spp.);
5.scorpion fish (Scorpaena spp.);
6.sea lamprey (Petromyzon marinus );
7.garfish or needle-fish ( Belone belone ) and weevers
(Trachinus spp.);
8.smelt (Osmerus  spp.);
9. capelin ( Mallotus villosus );
10.fish of the species Kathetostoma giganteum .▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 39 
0302 91 00 Livers, roes and milt 
Livers, roes and milt of fish, fresh or chilled, which by 
reason of their species and condition are fit for human 
consumption remain in this subheading even if intended 
for industrial use.  
0303 Fish, frozen, excluding fish fillets and other fish meat of 
heading 0304 
The provisions of the explanatory notes to the subheadings 
of heading 0302 apply,  mutatis mutandis , to the 
subheadings of this heading.  
0304 Fish fillets and other fish meat (whether or not minced),
fresh, chilled or frozen  
0304 31 00 to 
0304 49 90 Fresh or chilled fillets  
See the HS Explanatory Note to heading 0304, first para ­
graph, (1). 
These subheadings also cover fillets cut into pieces, 
provided that the pieces can be identified as having been 
obtained from fillets. The species most used for this purpose 
are trout, salmon, cod, haddock, saithe, redfish (for example, 
Norway haddock), whiting, hake, gilt head bream or dorade, 
sole, plaice, turbot, ling, tuna, mackerel, herring and 
anchovy. 
0304 49 90 Other 
This subheading includes fillets of herring.  
0304 61 00 to 
0304 89 90 Frozen fillets  
See the explanatory note to subheadings 0304 31 00 to 
0304 49 90. 
These subheadings include deep-frozen blocks or slabs 
consisting of fillets or pieces of fillets (usually from cod), 
whether or not mixed with a small amount (not exceeding 
20 % by weight) of separate flakes of the same species of 
fish used merely to fill up spaces in the blocks or slabs. The 
blocks or slabs are intended to be cut up into smaller pieces 
(portions, fingers, etc.) which are packed for retail.  
0304 93 10 Surimi 
Surimi is an intermediate product marketed in a frozen state. 
It consists of a whitish paste with practically no smell or 
taste and made from finely minced, washed and sieved fish 
meat. Successive washings remove most of the fat and 
water-soluble protein. In order to improve the consistency 
and stabilise the product in the frozen state, small quantities 
of additives (for example, sugar, salt, D-glucitol (sorbitol) 
and di- or triphosphate) are added. 
This subheading does not cover surimi-based preparations 
(subheading 1604 20 05).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 40 
0304 94 10 Surimi 
See the explanatory note to subheading 0304 93 10.  
0304 95 10 Surimi 
See the explanatory note to subheading 0304 93 10.  
0304 99 10 Surimi 
See the explanatory note to subheading 0304 93 10.  
0305 Fish, dried, salted or in brine; smoked fish, whether or
not cooked before or during the smoking process; flours, 
meals and pellets of fish, fit for human consumption  
0305 10 00 Flours, meals and pellets of fish, fit for human
consumption  
Flours and meals of fish are generally rendered edible by 
de-oiling and de-odorisation and may sometimes be known 
as ‘fish concentrate’. 
This subheading also covers products known as ‘instant 
fish’ obtained from the flesh of fresh fish, frozen, cut into 
small pieces, finely shredded and dried.  
▼M10
0305 20 00 Livers, roes and milt of fish, dried, smoked, salted or in
brine 
This subheading includes, inter alia, salted hard roes 
intended for the manufacture of caviar or caviar substitutes. 
These roes are unsuitable for immediate consumption as 
caviar or caviar substitutes. Although they might be 
intended for human consumption, they are not consumable 
as caviar or caviar substitutes in the state as presented 
without further processing. Such processing includes for 
instance additional cleaning to remove adherent organs or 
rinsing to lower the salt content in order to render the 
product suitable for human consumption. 
This subheading excludes hard roes suitable for immediate 
consumption as caviar or caviar substitutes (heading 1604).  
▼B
0305 31 00 to 
0305 39 90 Fish fillets, dried, salted or in brine, but not smoked 
The explanatory note to subheadings 0304 31 00 to 
0304 49 90 applies, mutatis mutandis . Smoked fish fillets 
are classified in subheadings 0305 41 00 to 0305 49 80.  
0305 41 00 to 
0305 49 80 Smoked fish, including fillets, other than edible fish offal 
See the HS Explanatory Note to heading 0305, fourth 
paragraph.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 41 
0305 63 00 Anchovies ( Engraulis spp.)  
This subheading covers only anchovies in brine which have 
not undergone any other preparation. They are put up in 
small barrels or jars or often in hermetically sealed cans 
without having undergone any heat treatment after closure 
of the can. 
0306 Crustaceans, whether in shell or not, live, fresh, chilled,
frozen, dried, salted or in brine; smoked crustaceans, 
whether in shell or not, whether or not cooked before 
or during the smoking process; crustaceans, in shell, 
cooked by steaming or by boiling in water, whether or 
not chilled, frozen, dried, salted or in brine; flours, meals 
and pellets of crustaceans, fit for human consumption 
Crustaceans which have been shelled and cooked (for 
example, cooked and peeled tails of shrimps, usually 
frozen), are classified in heading 1605. 
Partially shelled parts of crabs (for example, claws) which 
have been cooked by steaming or by boiling in water and 
are ready to eat without further shelling are also classified in 
heading 1605.  
0306 11 10 and 
0306 11 90 Rock lobster and other sea crawfish ( Palinurus spp., 
Panulirus spp.,  Jasus spp.) 
Unlike true lobsters, rock lobsters and other sea crawfish are 
red and have only very small claws but strongly developed 
antennae. In addition, they have a spiny, knobbly carapace.  
0306 11 10 Crawfish tails 
This subheading covers crawfish tails in shell, whole or 
divided into two parts, as well as shelled tails.  
0306 11 90 Other 
This subheading covers crawfish in shell, whole or split 
lengthwise, as well as crawfish meat.  
0306 12 10 and 
0306 12 90 Lobsters ( Homarus spp.)  
Lobsters are crustaceans with large claws. Uncooked 
lobsters are dark blue in colour with white or yellowish 
marbling; they become red only on cooking. 
Lobsters are put up in virtually the same way as rock 
lobsters and other sea crawfish.  
0306 14 10 to 
0306 14 90 Crabs 
The term ‘crabs’ covers a large variety of claw-bearing 
crustaceans of widely differing sizes which are distinguished 
from crawfish, lobsters, shrimps and prawns, and crayfish 
by the absence of a fleshy articulated tail.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 42 
0306 14 90 Other 
This subheading includes, in addition to the European sea 
crabs such as the swimming crab ( Portunus puber ) and the 
spider crab ( Maia squinado ), a large number of other 
species ( Cancer , Carcinus , Portunus , Neptunus , Charybdis , 
Scylla , Erimacrus , Limulus, Maia , Menippi  spp., in 
particular), as well as the freshwater crab known as the 
‘Chinese crab’ ( Eriocheir sinensis ). 
0306 15 00 Norway lobsters ( Nephrops norvegicus ) 
Norway lobsters, also known as Dublin Bay prawns, are 
recognisable by their long, slender and prismatic claws.  
0306 16 91 to 
0306 17 99 Cold-water shrimps and prawns ( Pandalus spp., 
Crangon crangon ); other shrimps and prawns  
These subheadings include: 
1. prawns, some varieties of which are sometimes known as
‘pink shrimps’ (although certain varieties do not really
turn pink until cooked) of the family Pandalidae;
2. brown or grey shrimps of the genus Crangon ;
3.shrimps and prawns of the families Palaemonidae and
Penaeidae. Included among them are the common
prawn ( Palaemon serratus ) and the royal or caramota
shrimp ( Penaeus caramota  or Penaeus kerathurus ).
0306 19 10 Freshwater crayfish 
Crayfish are freshwater crustaceans, the most important 
species of which belong to the genera  Astacus , Cambarus , 
Orconectes and Pacifastacus . 
This subheading also covers tails.  
0306 31 00 Rock lobster and other sea crawfish ( Palinurus  spp.,  
Panulirus spp.,  Jasus spp.) 
See the explanatory notes to subheadings 0306 11 10 and 
0306 11 90. 
0306 32 10 to 
0306 32 99 Lobsters ( Homarus spp.)  
See the explanatory note to subheadings 0306 12 10 and 
0306 12 90. 
0306 33 10 and 
0306 33 90 Crabs 
See the explanatory notes to subheadings 0306 14 10 to 
0306 14 90. 
0306 33 90 Other 
This subheading includes, in addition to the European sea 
crabs such as the swimming crab ( Portunus puber ) and the 
spider crab ( Maia squinado ), a large number of other 
species ( Paralithodes chamchaticus , Callinectes sapidus , 
Chionoecetes  spp., Cancer , Carcinus , Portunus , Neptunus , 
Charybdis , Scylla , Erimacrus, Limulus , Maia , Menippi  spp., 
in particular), as well as the freshwater crab known as the 
‘Chinese crab’ ( Eriocheir sinensis ). ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 43 
0306 34 00 Norway lobsters ( Nephrops norvegicus ) 
See the explanatory note to subheading 0306 15 00.  
0306 35 10 to 
0306 36 90 Cold-water shrimps and prawns ( Pandalus spp., 
Crangon crangon ); other shrimps and prawns  
See the explanatory note to subheadings 0306 16 91 to 
0306 17 99. 
0306 39 10 Freshwater crayfish 
See the explanatory note to subheading 0306 19 10.  
0306 91 00 Rock lobster and other sea crawfish ( Palinurus  spp.,  
Panulirus spp.,  Jasus spp.) 
The explanatory note to subheadings 0306 11 10 and 
0306 11 90 applies mutatis mutandis.  
0306 92 10 and 
0306 92 90 Lobsters (Homarus spp.)  
The explanatory note to subheadings 0306 12 10 and 
0306 12 90 applies mutatis mutandis.  
0306 93 10 and 
0306 93 90 Crabs 
The explanatory note to subheadings 0306 14 10 to 
0306 14 90 applies mutatis mutandis.  
0306 93 90 Other 
The explanatory note to subheading 0306 33 90 applies 
mutatis mutandis.  
0306 94 00 Norway lobsters (Nephrops norvegicus) 
The explanatory note to subheading 0306 15 00 applies 
mutatis mutandis.  
0306 95 11 to 
0306 95 90 Shrimps and prawns  
The explanatory note to subheadings 0306 16 91 to 
0306 17 99 applies mutatis mutandis.  
0306 99 10 Freshwater crayfish 
See the explanatory note to subheading 0306 19 10.  
0307 Molluscs, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine; smoked molluscs, 
whether in shell or not, whether or not cooked before 
or during the smoking process; flours, meals and pellets 
of molluscs, fit for human consumption  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 44 
0307 11 10 to 
0307 19 00  Oysters 
These subheadings cover only the bivalve molluscs of the 
genera Ostrea , Crassostrea (also called  Gryphaea ) and 
Pycnodonta . 
A distinction is usually made between flat oysters (of the 
genus Ostrea ) and those with irregular shells such as the 
Portuguese oyster ( Crassostrea angulata ) and the Blue 
Point or Virginian oyster ( Crassostrea virginica ). 
0307 11 10 Flat oysters (of the genus Ostrea ), live and weighing 
(shell included) not more than 40 g each 
Only oysters of the genus Ostrea weighing not more than 
40 g each (including the shell) are classified in this 
subheading. The flat oysters gathered in Europe are in 
general of the species  Ostrea edulis . There are other 
species such as, in particular,  Ostrea lurida of the Pacific 
coast of North America and  Ostrea chilensis of Chile.  
0307 11 90 to 
0307 19 00 Other 
Oysters of the genus Ostrea weighing more than 40 g each, 
as well as all oysters, immature or adult, of the genus  
Crassostrea (called also  Gryphaea ) and of the genus 
Pycnodonta  are classified in these subheadings. 
The genus Crassostrea includes the Portuguese oyster 
(Crassostrea angulata ), the Japanese oyster ( Crassostrea 
gigas ) and the oyster known as the Blue Point or 
Virginian ( Crassostrea virginica ). 
0307 42 90 Other 
This subheading includes cuttle fish of the species  Sepia 
pharaonis , jumbo flying squid ( Dosidicus gigas ) and 
Japanese flying squid ( Todarodes pacificus ). 
0307 43 99 Other 
See the explanatory notes to subheading 0307 42 90.  
0307 49 80 Other 
See the explanatory notes to subheading 0307 42 90.  
0307 71 00 to 
0307 79 00 Clams, cockles and ark shells (families Arcidae, 
Arcticidae, Cardiidae, Donacidae, Hiatellidae, 
Mactridae, Mesodesmatidae, Myidae, Semelidae, Sole ­
curtidae, Solenidae, Tridacnidae and Veneridae)  
These subheadings include: 
1. clams ( Scrobicularia plana ), thresher clams (Mactra
spp.) and cockles ( Cardium spp.);
2.razor shells (Solen  spp.), such as razor clams ( Solen
marginatus , Solen siliqua  and Solen ensis ), and
hardshell clams ( Venus mercenaria  and  Venus verru­
cosa).▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 45 
0307 91 00 to 
0307 99 00  Other, including flours, meals and pellets, fit for human 
consumption  
These subheadings include: 
1. sea snails such as the common whelk ( Buccinum
undatum );
2.winkles ( Littorina  and Lunatia  spp.);▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 46 
CHAPTER 4  
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE 
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED 
OR INCLUDED  
General  
Caseinates obtained from milk casein are used, for example, as emul ­
sifiers (sodium caseinate) or as a source of protein (calcium caseinate). 
Products containing caseinates in excess of 3 % by weight of the dry 
matter are excluded from headings 0401 to 0404, since those caseinates 
do not occur naturally in milk at this level (in particular, see 
heading 1901).  
0401 Milk and cream, not concentrated nor containing added
sugar or other sweetening matter 
In so far as the products contain no additions other than 
those provided for in the HS General Explanatory Note to 
this chapter, second paragraph, this heading includes: 
1. full-cream milk, unprocessed, and such milk partially or
completely skimmed;
2.pasteurised milk, i.e., milk, the keeping qualities of
which have been improved by partial elimination of
microbial growths by means of heat treatment;
3. sterilised milk, including UHT milk, which keeps longer,
the microbial growths having been virtually eliminated
by a more extensive heat treatment;
4.homogenised milk, in which the fat globules of the
natural emulsion have been fragmented — by mech ­
anical means under very high pressure linked with heat
treatment — into glomerules of smaller dimensions,
which partially prevents the formation of cream;
5. peptonised milk, i.e. milk, the digestibility of which has
been improved by adding pepsins to process the proteins;
6. cream, which is the fatty layer which forms naturally on
the top of standing milk by slow agglomeration of the
fatty emulsifying globules. Whether removed by hand or
extracted by centrifuging the milk in a cream separator, it
contains, in addition to the other constituents of milk, a
fairly high fat content (usually exceeding 10 % by
weight). Certain centrifuge processes produce creams
with a fat content in excess of 50 % by weight.
Cream is regarded as ‘not concentrated’ within this heading, 
no matter what its percentage of fat content, so long as it 
has been obtained wholly:  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 47 
(a) by skimming the surface of the milk,
(b) by centrifuging.
However, ‘concentrated’ cream produced by different 
means, such as the evaporation of water during heat 
treatment, falls in heading 0402.  
0402 Milk and cream, concentrated or containing added sugar
or other sweetening matter. 
This heading includes milk powders to which disinfection 
centrifugate has been added back, provided that the ratio of 
natural milk constituents is not disturbed (otherwise, 
heading 0404). 
Products containing soya lecithin (emulsifier) in excess of 
3 % by weight of the dry matter are excluded from this 
heading. 
See also the HS Explanatory Note to heading 0404, 
exclusion (d). 
0403 Buttermilk, curdled milk and cream, yogurt, kephir and
other fermented or acidified milk and cream, whether or 
not concentrated or containing added sugar or other 
sweetening matter or flavoured or containing added 
fruit, nuts or cocoa 
Products in paste form which are normally eaten with a 
spoon are not to be classified as products in powder, 
granules or other solid forms. 
For the purposes of this heading, the term ‘buttermilk’ 
covers both sweet (i.e., non-acidified) and acidified 
buttermilk.  
0403 10 11 to 
0403 10 99 Yogurt 
These subheadings apply only to products which are 
obtained by the lactic fermentation of  Streptococcus thermo­
philus and Lactobacillus delbrueckii  subsp. bulgaricus , 
exclusively. 
These subheadings do not apply to products which, after 
fermentation, have been subjected to a heat treatment 
which has deactivated the yogurt cultures (subheading 
0403 90). 
0403 90 11 to 
0403 90 99 Other 
See the explanatory note to subheadings 0403 10 11 to 
0403 10 99. 
These subheadings do not cover products of the type 
‘cagliata’ as described in the explanatory note to 
subheadings 0406 10 30 to 0406 10 80, third paragraph.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 48 
0404  Whey, whether or not concentrated or containing added 
sugar or other sweetening matter; products consisting of 
natural milk constituents, whether or not containing 
added sugar or other sweetening matter, not elsewhere 
specified or included  
See the explanatory note to heading 0402, first paragraph.  
0404 90 21 to 
0404 90 89 Other 
The explanatory note to heading 0402 applies,  mutatis 
mutandis . 
These subheadings include concentrated milk proteins 
obtained by partially removing the lactose and mineral 
salts from skimmed milk and in which the protein content 
amounts to 85 % or less by weight of the dry matter. The 
protein content is calculated by multiplying the nitrogen 
content by a conversion factor of 6,38. 
When the protein content of a concentrated milk protein 
exceeds 85 % by weight of the dry matter, the product is 
covered by heading 3504 (see additional note 1 to 
Chapter 35). 
0405 Butter and other fats and oils derived from milk; dairy 
spreads 
0405 10 11 to 
0405 10 90 Butter 
The term ‘butter’ is defined in note 2(a) and in subheading 
note 2 to this chapter. 
See also the HS Explanatory Note to heading 0405, (A). 
Butter is an aqueous emulsion in milk-fat, the water being 
its dispersed phase and the fat its dispersion medium. 
On the other hand, cream (headings 0401 and 0402) — in 
which the percentage of fat may in some cases equal that of 
butter — is an emulsion of fat globules in water, the water 
being its dispersion medium and the fat the dispersed phase. 
From this difference in structure, it follows that, by adding 
the appropriate quantity of water to cream, one can approxi ­
mately reconstitute the original milk, but this is not possible 
with butter.  
0405 20 10 to 
0405 20 90 Dairy spreads 
The expression ‘dairy spreads’ is defined in note 2(b) to this 
chapter. 
See also the HS Explanatory Note to heading 0405, (B).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 49 
0405 90 10 and 
0405 90 90  Other 
See subheading note 2 to this chapter and the HS 
Explanatory Note to heading 0405, (C).  
0406 Cheese and curd  
Products in which the milk-fat has been wholly or partially 
replaced by other (for example, vegetable) types of fat are 
not regarded as cheese within this heading (generally, 
heading 2106).  
0406 10 30 to 
0406 10 80 Fresh (unripened or uncured) cheese, including whey 
cheese, and curd 
For whey cheese, see the HS Explanatory Note to 
heading 0406, second paragraph. 
Curd or ‘white cheese’ is the product obtained from curdled 
milk from which most of the serum has been extracted (for 
example, by draining or squeezing). Curd (other than in 
powder) with up to 30 % by weight of added sugar and 
fruit is regarded as retaining the character of curd and 
remains classified in these subheadings. 
These subheadings include products of the type ‘cagliata’, 
i.e., products obtained by coagulating with rennet, other
enzymes or acid treatment, full-cream milk, milk partially
or completely skimmed, from which most of the serum has
been extracted. These products are presented in the form of
a paste not yet plastic-curd, smooth, easy to separate into
grains, with an intense characteristic smell and with a
sodium chloride content not exceeding 0,3 % by weight.
They are ‘intermediate’ products, needing to be further
processed, mainly to obtain cheeses.
0406 20 00 Grated or powdered cheese, of all kinds 
This subheading covers: 
1.grated cheeses, usually used as seasonings or for other
purposes in the food-processing industry. They are most
often obtained from hard cheeses (for example, Grana,
Parmigiano Reggiano, Emmental, Reggianito, Sbrinz,
Asiago, Pecorino, etc.). These cheeses may have been
partially dehydrated with a view to ensuring the
longest possible preservation.
This classification also covers cheeses which, after
grating, are agglomerated;
2. powdered cheeses usually used in the food industry.
They are made from all kinds of cheeses which have
been either liquefied and then powdered, or reduced to
a paste and dried and ground.
0406 30 10 to 
0406 30 90 Processed cheese, not grated or powdered 
See the HS Explanatory Note to heading 0406, first para ­
graph, (3).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 50 
0406 40 10 to 
0406 40 90  Blue-veined cheese and other cheese containing veins 
produced by Penicillium roqueforti 
See the HS Explanatory Note to subheading 0406 40. 
The main feature of these cheeses is an irregular pigmen ­
tation due to the development of mould in the body of the 
cheese. 
0406 40 90 Other 
This subheading includes cheeses with a clearly visible 
white/greyish irregular pigmentation in the body of the 
cheese, obtained by using colourless  Penicillium roqueforti  
strains. 
0407 Birds' eggs, in shell, fresh, preserved or cooked  
This heading also covers rotten eggs in shell, as well as 
eggs in which the incubation process has started. 
Preservation may be achieved by treating the outside of the 
eggs with a fat, wax or paraffin wax, by immersion in a 
solution of lime or silicate (soda or potash), or by other 
methods. 
The term ‘poultry’ means the birds of heading 0105.  
0407 11 00 to 
0407 19 90 Fertilised eggs for incubation  
These subheadings cover only eggs of poultry and of other 
birds meeting the terms laid down by the competent 
authorities.  
0408 Birds' eggs, not in shell, and egg yolks, fresh, dried,
cooked by steaming or by boiling in water, moulded, 
frozen or otherwise preserved, whether or not containing 
added sugar or other sweetening matter 
0408 11 80 Other 
This subheading includes egg yolks suitable for human 
consumption and egg yolks unfit for human consumption 
other than those falling under subheading 0408 11 20. 
This also includes dried egg yolk which has been preserved 
by the addition of small quantities of chemicals and is 
intended for making cakes and pastries, products of the 
macaroni type and similar products.  
0408 19 81 and 
0408 19 89 Other 
The first sentence of the explanatory note to 
subheading 0408 11 80 applies,  mutatis mutandis . 
0408 91 80 Other 
The explanatory note to subheading 0408 11 80 applies,  
mutatis mutandis . 
0408 99 80 Other 
The explanatory note to subheading 0408 11 80 applies,  
mutatis mutandis . ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 51 
In addition to whole eggs with their shell removed, which 
may be presented fresh, this subheading covers preserved 
fluid whole eggs preserved, for example, by adding salt or 
chemical preservatives and frozen whole eggs. It also 
includes eggs cooked by steaming or by boiling in water, 
and moulded eggs (for example, cylindrical ‘long’ eggs 
made up from the yolks and whites of several eggs).  
►M6 This subheading includes pasteurised liquid birds’
eggs which have the organoleptic properties identical to
that of a fresh birds’ egg, whether or not containing small
amounts of added water and chemical preservatives (for
example, citric acid (E 330)). ◄▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 52 
CHAPTER 5  
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED 
OR INCLUDED 
0505 Skins and other parts of birds, with their feathers or
down, feathers and parts of feathers (whether or not 
with trimmed edges) and down, not further worked 
than cleaned, disinfected or treated for preservation; 
powder and waste of feathers or parts of feathers 
0505 10 10 and 
0505 10 90 Feathers of a kind used for stuffing; down  
Products of these subheadings are defined in the HS 
Explanatory Note to subheading 0505 10.  
0505 10 10 Raw 
This subheading covers feathers of a kind used for stuffing 
and down in the condition as plucked from the body of the 
bird, even if the operation was effected when the feathers 
were wet. It also covers feathers and down which, after 
plucking, have been subjected to a dust-removal treatment, 
have been disinfected, or have undergone a merely 
preservative treatment. 
This subheading also covers salvaged (or used) feathers, 
which cannot be reused in their existing state as feathers 
for stuffing. Products of this subheading are, generally, 
presented in the form of compressed bales.  
0505 10 90 Other 
This subheading covers feathers of a kind used for stuffing 
and down which have been given a more elaborate cleaning 
treatment than that referred to in the explanatory note to 
subheading 0505 10 10, for example, washing in water or 
steam and drying with hot air.  
0505 90 00 Other 
This subheading includes: 
1.skins and other parts of birds (heads, wings, necks, etc.)
with their feathers or down, intended, for example, for
the manufacture of head-dress accessories;
2.skins of birds without tectrices, especially the part of
goose skin known as ‘swan skin’, used mainly for the
manufacture of pompons;
3. large feathers from the wing or tail or other parts of the
plumage, unusable for stuffing, particularly because of
their size and the rigidity of their scapes;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 53 
4. ornamental parts intended, after working, for the manu ­
facture of trimmings for head-dresses, for artificial
flowers, etc. Such parts are, for example, feathers of
ostrich, egret, heron, pheasant, marabou, ibis, peacock,
bird of paradise, flamingo, jay, humming bird, magpie,
vulture, gull and stork;
5. feathers, generally of a uniform length, used for the
manufacture of feather dusters and feather brushes;
6. certain well defined parts of feathers such as the quills
and the scapes, whether or not split (for example, for the
manufacture of tooth picks, fishing tackle), barbs cut
from the scape or attached to a thin shaving of the
scape, whether or not with trimmed edges (pulled
feathers). However, if despite any processing undergone
these retain the character of feathers for stuffing, they fall
in subheading 0505 10 10 or 0505 10 90.
This subheading also includes products known as ‘ger­
issene Hahnenhälse’ which are the scapes of feathers,
trimmed except for their fine end portions, which retain
small plumes or barbs which the trimming process has
been unable to remove;
7. powders (or meal) and waste of feathers or of parts of
feathers.
0506 Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or 
degelatinised; powder and waste of these products  
0506 10 00 Ossein and bones treated with acid 
See the HS Explanatory Note to heading 0506, second para ­
graph, (3). 
0506 90 00 Other 
See the HS Explanatory Note to heading 0506, second para ­
graph, (1), (2), (4) and (5). 
0510 00 00 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 
In addition to the products mentioned in the HS Explanatory 
Note to heading 0510, this heading includes chilled or 
frozen placenta tissue, whether or not in sterile containers.  
0511 Animal products not elsewhere specified or included;
dead animals of Chapter 1 or 3, unfit for human 
consumption 
0511 91 10 Fish waste 
See the HS Explanatory Note to heading 0511, (6), para ­
graphs (i) to (iv).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 54 
0511 91 90 Other 
This subheading covers: 
1.inedible fish eggs, roes and milt (see the HS Explanatory
Note to heading 0511, (5), paragraphs (i) and (ii));
2. waste of crustaceans, molluscs or other aquatic invert ­
ebrates, for example, shells of shrimps and prawns,
whether or not powdered;
3. dead animals of Chapter 3, inedible or classed unfit for
human consumption, for example, daphnids, known as
water fleas, and other ostracoda or phyllopods, dried,
for feeding aquarium fish.
0511 99 31 and 
0511 99 39 Natural sponges of animal origin 
See the HS Explanatory Note to heading 0511, (14).  
0511 99 31 Raw 
In addition to sponges imported in the state in which they 
have been taken from the sea, this subheading includes 
natural sponges which have had their exterior covering, 
soft viscous substances and some of their extraneous 
matter (for example, calcareous substances, sand) removed 
by threshing or crushing and washing in seawater. 
This subheading also covers natural sponges which have 
had their unusable parts (rotten parts, for example) 
removed, for example, by cutting, and, in general, all 
sponges which have not undergone chemical treatment.  
0511 99 39 Other 
This subheading covers sponges which have been further 
prepared to remove entirely their calcareous substances, to 
lighten them in colour (by treatment with bromine or with 
sodium thiosulphate), to degrease them (by soaking in a 
solution of ammonia), to bleach them (by soaking in 2 % 
oxalic acid) or, by other chemical treatments, to make them 
suitable for use. 
0511 99 85 Other 
This subheading includes the products described in the HS 
Explanatory Note to heading 0511, (2), (3), (4), (7), (8) and 
(13). This subheading also covers dead animals of Chapter 1, 
inedible or classed unfit for human consumption. 
This subheading does not include animal blood plasma 
(heading 3002, for example).  ▼B
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SECTION II  
VEGETABLE PRODUCTS 
CHAPTER 6 
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; 
CUT FLOWERS AND ORNAMENTAL FOLIAGE 
0601 Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, dormant, in growth or in flower; chicory 
plants and roots other than roots of heading 1212  
0601 20 30 Orchids, hyacinths, narcissi and tulips 
This subheading includes epiphytic orchids (for example, 
orchids of the genera  Cattleya and Dendrobium ). 
0602 Other live plants (including their roots), cuttings and
slips; mushroom spawn  
0602 10 10 and 
0602 10 90 Unrooted cuttings and slips  
These subheadings cover: 
1. the live parts of plants without roots which have been
separated from the parent plant to become independent
plants (cuttings);
2.the live parts of plants with buds (eyes) which are
intended for grafting on to plants (slips).
0602 40 00 Roses, grafted or not 
This subheading covers both cultivated roses and dog or 
wild roses. 
0602 90 10 Mushroom spawn  
Mushroom spawn is the term given to a net of fragile 
threads ( Thallus or Mycelium ), often found underground, 
which lives and grows on the surface of decomposing 
animal or vegetable matter and develops in the tissues them ­
selves and produces mushrooms. 
Mushroom spawn bred for commercial purposes is sold in 
the form of squares, comprising fragments of 
half-decomposed straw on which are deposited layers of 
mycelium. 
This subheading also includes a product consisting of 
mushroom spawn, not fully developed, placed in micro ­
scopic amounts on a layer of cereal grains enclosed in a 
compost of sterilised horse manure (a mixture of straw and 
horse dung). 
0602 90 41 Forest trees 
This subheading includes young plants from the seeds of 
coniferous or deciduous trees, normally used for affores ­
tation. They are generally supplied without balled roots.  ▼B
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0602 90 45 Rooted cuttings and young plants  
This subheading includes young plants, not elsewhere 
specified or included, i.e., plants requiring further nursery 
cultivation before being planted. These are one- to two-year- 
old seedlings, also rooted cuttings, grafted or budded 
root-stocks or plants, layers and plants which are generally 
not older than two to three years.  
0602 90 48 Other 
This subheading includes trees and shrubs of European or 
exotic species, not elsewhere specified or included, which 
are not normally used for afforestation. They are generally 
supplied with balled roots.  
0602 90 50 Other outdoor plants 
This subheading includes winter-hardy plants which are 
intended for permanent planting, whose non-woody stem 
above the ground dies in autumn and sends out new 
shoots in spring. 
This subheading also includes ferns, marsh and aquatic 
plants (other than those of heading 0601 and of 
subheading 0602 90 99). 
This subheading also includes turf rolls and turf slabs for 
making lawns.  
0603 Cut flowers and flower buds of a kind suitable for
bouquets or for ornamental purposes, fresh, dried, 
dyed, bleached, impregnated or otherwise prepared 
0603 11 00 to 
0603 19 70 Fresh 
These subheadings include flowers and flower buds, the 
natural colour of which has been modified or enhanced, 
particularly by absorption treatment with coloured 
solutions before or after cutting or merely by soaking, 
provided that these products are imported fresh.  
0603 19 70 Other 
This subheading includes sunflowers and reseda. However, 
the stems and leaves of these two plants (without flowers) 
fall in subheading 1404 90 00. 
This subheading also includes willow branches with buds or 
flowers. However, willow branches without buds or flowers 
fall in subheading 1401 90 00.  
0604 Foliage, branches and other parts of plants, without
flowers or flower buds, and grasses, mosses and 
lichens, being goods of a kind suitable for bouquets or 
for ornamental purposes, fresh, dried, dyed, bleached, 
impregnated or otherwise prepared  
0604 20 11 Reindeer moss 
This is a plant of the Cladoniaceae family (Cladonia rangi­
ferina , Cladonia silvatica  and Cladonia alpestris ). ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 57 
0604 20 90 Other 
This subheading does not cover fresh ears of sweetcorn ( Zea 
mays var. saccharata ) (Chapter 7) or of cereal plants 
(Chapter 10). 
0604 90 11 Reindeer moss 
See the explanatory note to subheading 0604 20 11.  
0604 90 91 Not further prepared than dried 
This subheading does not cover dried branches which have 
been twisted or formed into spirals, regardless of whether 
they were twisted or formed into spirals before being dried 
(subheading 0604 90 99). 
This subheading does not cover the simply dried ears of 
sweetcorn ( Zea mays var. saccharata ) (Chapter 7) or of 
cereal plants (Chapter 10).  
0604 90 99 Other 
This subheading includes the dried ears of cereal plants (for 
example, maize) which have been bleached, dyed, 
impregnated or otherwise treated for ornamental purposes. 
This subheading also includes dried branches which have 
been twisted or formed into spirals.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 58 
CHAPTER 7  
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS  
General  
1. Blanching is not permitted within this Chapter, with the exception of:
— frozen vegetables (uncooked or cooked by steaming or boiling in 
water) of heading 0710;  
— dried leguminous vegetables, shelled, whether or not skinned or 
split, of heading 0713. 
2. Sprouts (vegetable sprouts and other sprouts) are sprouted seeds used
for human consumption, eaten either raw or cooked. Sprouting is the
practice of germinating seeds by moistening them (this increases the
water content in the seeds and brings them out of dormancy), until a
new plant starts growing upward and leaves develop.
Generally, sprouts that are ready for human consumption can be 
presented in three ways:  
(a) as a germinating plant with seed leaves (cotyledons, embryonic
first leaves), remains of the seeds and roots;
(b) as a plant consisting of the sprouting cereal grain, for example,
sprouted barley, so-called ‘green malt’ (see also the explanatory
note to subheadings 1107 10 11 to 1107 10 99), which can be
used either raw in salads or, after further processing, for the
production of mainly beer or whisky;
(c) as a ‘baby plant’ consisting only of seed leaves, without the
remains of seeds or roots and not bearing ‘adult leaves’ (true
leaves, formed post-embryonically). These kinds of sprout are
usually presented, with a growth medium, in little boxes.
When classifying sprouts, the following principles are to be applied:  
— sprouts of the vegetables named in Chapter 7 are to be classified 
as fresh vegetables in Chapter 7 under their respective headings, 
given that fresh vegetables fall in this Chapter whether intended 
for use as food, for sowing or for planting, with the exception of 
seedling vegetables in a condition for replanting of heading 0602 
(see the HS General Explanatory Note to Chapter 7, tenth para ­
graph),  
— beans used for bean-sprout production are to be classified under 
heading 0713 as dried leguminous vegetables (see the HS 
Subheading Explanatory Note to subheading 0713 31). 
However, bean sprouts germinated from these, and sprouts 
from other dried leguminous vegetables, are classified as fresh 
leguminous vegetables under heading 0708,  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 59 
— although, in the form of just seeds, some plants qualify for 
classification in another chapter of the Combined Nomenclature, 
such as Chapter 9 or 12, once they have been germinated they 
become suitable for consumption as a vegetable and are to be 
classified accordingly in Chapter 7, since they have lost the 
objective characteristics of Chapter 9 or 12. See the HS 
Explanatory Note to heading 0709, first paragraph, (14), as 
regards bamboo shoots and soya-bean sprouts,  
— sprouts made from the grains of cereals of Chapter 10 
(heading 1001, 1002, 1003, 1004, 1006 or 1008), for example, 
sprouted barley, are to be classified in subheading 1107 10 
(sprouted barley is excluded from Chapter 10, see the HS 
Explanatory Note to heading 1003, exclusion (a)) which is the 
most specific heading for sprouted cereals, the heading not being 
limited to dried sprouted cereals (malt). ‘Green malt’ is classified 
in subheadings 1107 10 11 to 1107 10 99 (see the explanatory 
note to subheadings 1107 10 11 to 1107 10 99, first paragraph) 
and is considered as grain that has started to germinate but has 
not yet been dried,  
— sprouts made from the variety  Zea mays var. saccharata (sweet­
corn), to be classified in Chapter 7 by application of note 2 to 
Chapter 7 and note 2 to Chapter 10, are to be classified in 
heading 0709 (subheading 0709 99 60). 
▼M14
Non-exhaustive list of sprouts together with their CN codes:  
CN code Description ( Latin name ) 
0703 10 19 Onion sprouts ( Alliumcepa ) 
0703 20 00 Garlic sprouts ( Alliumsativum ) 
0703 90 00 Leek sprouts ( Alliumporrum ) 
0704 90 90 Broccoli sprouts ( Brassicaoleracea  var. italica ) 
0706 90 90 Beetroot sprouts ( Betavulgaris  ssp. vulgaris ) 
0706 90 90 Radish sprouts ( Raphanussativus ) 
0708 10 00 Pea sprouts ( Pisumsativum ) 
0708 20 00 Azuki bean sprouts ( Phaseolusangularis ) 
0708 20 00 Mung bean sprouts ( Vignaradiata ) 
0708 20 00 Rice bean sprouts ( Phaseoluspubescens ) 
0708 90 00 Chickpea sprouts ( Cicerarietinum ) 
0708 90 00 Dragon’s-teeth sprouts ( Lotusmaritimus ) 
0708 90 00 Lentil sprouts ( Lensculinaris ) 
0708 90 00 Pigeon pea sprouts ( Cajanuscajan ) 
0709 99 10 Rocket sprouts ( Erucavesicaria  ssp. sativa ) 
0709 99 50 Fennel sprouts ( Foeniculumvulgare  var. azoricum ) 
0709 99 60 Sweetcorn sprouts ( Zeamays var. saccharata ) ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 60 
0709 99 90  Alfalfa sprouts ( Medicagosativa ) 
0709 99 90 Basil sprouts ( Ocimum spp.) 
0709 99 90 Black mustard sprouts ( Brassicanigra , syn.: Sinapisnigra 
L., Sisymbriumnigrum (L.) Prantl.)  
0709 99 90 Blue giant hyssop sprouts ( Agastachefoeniculum ) 
0709 99 90 Borage sprouts ( Boragoofficinalis ) 
0709 99 90 Chinese mahogany sprouts ( Toonasinensis ) 
0709 99 90 Common glasswort sprouts ( Salicorniaeuropaea ) 
0709 99 90 Coriander sprouts ( Coriandrumsativum ) 
0709 99 90 Cress sprouts ( Lepidiumsativum ) 
0709 99 90 Fenugreek sprouts ( Trigonellafoenum -graecum ) 
0709 99 90 Sprouts of green shiso or purple shiso ( Perillafrutescens ) 
0709 99 90 Sunflower sprouts ( Helianthusannuus ) 
0709 99 90 White mustard sprouts ( Sinapisalba ) 
1107 10 19 Green malt of wheat ( Triticumaestivum ) 
1107 10 99 Green malt of barley ( Hordeumvulgare ) 
1107 10 99 Green malt of millet ( Panicummiliaceum ) 
1107 10 99 Green malt of oats ( Avenasativa ) 
1107 10 99 Green malt of rice ( Oryzasativa) 
1107 10 99 Green malt of rye ( Secalecereale ) 
▼B
0701 Potatoes, fresh or chilled  
0701 90 50 New, from 1 January to 30 June 
New potatoes are distinguished by their pale colouring 
(usually, white or pink) and by their thin skin which is 
not set firm and is easily removed by scraping. In 
addition, they show no signs of germination.  
0703 Onions, shallots, garlic, leeks and other alliaceous
vegetables, fresh or chilled  
0703 10 11 to 
0703 10 90 Onions and shallots  
These subheadings cover all varieties of onion ( Allium cepa ) 
and shallots ( Allium ascalonicum ). 
0703 10 11 Sets 
This subheading covers one-year-old onion bulbs grown 
from seed, for planting out. Their diameter is generally 1 
to 2 cm. 
0703 20 00 Garlic  
This subheading covers all varieties of garlic ( Allium 
sativum ) which are suitable for human consumption.  ▼M14
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 61 
Garlic consisting of a single bulb without separate cloves, 
having an approximate diameter of between 25 mm and 
50 mm and described in the trade as ‘solo garlic’, ‘pearl 
garlic’, ‘single bulb garlish’, ‘single clove garlic’ or 
‘monobulb garlic’ (or any similar commercial denomi ­
nation), is also covered by this subheading. This subheading 
does not cover so-called ‘great round-headed garlic’ or 
‘elephant garlic’ ( Allium ampeloprasum , falling under 
subheading 0703 90 00), which consists of a single bulb 
of an approximate diameter of 60 mm or more (i.e., signifi ­
cantly bigger and heavier than a multi-clove garlic bulb). 
The species Allium sativum and Allium ampeloprasum differ 
also regarding their respective gene pools.  
0703 90 00 Leeks and other alliaceous vegetables 
This subheading includes the common edible leek ( Allium 
porrum ), the Welsh onion or stone leek ( Allium fistulosum ) 
and chives ( Allium schoenoprasum ). 
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible
brassicas, fresh or chilled  
0704 10 00 Cauliflowers and headed broccoli 
See the HS Explanatory Note to heading 0704, first para ­
graph, (1). 
0704 90 10 White cabbages and red cabbages 
This subheading covers white cabbage (Brassica oleracea  L. 
var. capitata L. f. alba D. C .), including pointed cabbage 
(Brassica oleracea L . var. capitata L. f. var. alba D. C. 
subvar. conica and subvar. piramidalis ) and red cabbage  
(Brassica oleracea L. var. capitata L. f. rubra (L.) Thell) . 
0704 90 90 Other 
This subheading includes Savoy cabbage ( Brassica 
oleracea L. var. bullata D. C . and var. sabauda L .), 
Chinese cabbage (for example,  Brassica sinensis and 
Brassica pekinensis ), kohlrabi or turnip-rooted cabbage 
(Brassica oleracea var. gongylodes ) and sprouting broccoli 
or calabres  (Brassica oleracea L. convar. botrytis (L.) Alef  
var. italica Plenck) . 
However, this subheading does not include: 
(a) edible roots of the genus  Brassica  (turnips fall in
heading 0706, and swedes or rutabagas ( Brassica
napus var. napobrassica ) fall in heading 1214);
(b) forage kale, such as red or white marrowstem kale
(Brassica oleracea  var.  medullosa ) and cow cabbage
(Brassica oleracea  var.  viridis ) which fall in
heading 1214.
0706 Carrots, turnips, salad beetroot, salsify, celeriac,
radishes and similar edible roots, fresh or chilled  ▼B
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0706 10 00 Carrots and turnips 
This subheading covers only varieties of turnip and carrot 
(red or pink) suitable for human consumption. Forage 
carrots, generally white or pale yellow, forage turnips 
(Brassica campestris var. rapa ) and swedes or rutabagas 
(Brassica napus var. napobrassica ) fall in 
subheading 1214 90 10. 
0706 90 90 Other 
This subheading includes: 
1.salad beetroot ( Beta vulgaris  var.  conditiva );
2. salsify ( Tragopogon porrifolius ) and scorzonera ( Scor­
zonera hispanica );
3.radishes of all kinds: white, black, pink etc. ( Raphanus
sativus var. sativus and niger especially);
4.turnip-rooted parsley (Petroselinum crispum  var.  tube­
rosum ) and rooted chervil ( Chaerophyllum bulbosum );
5.parsnips ( Pastinaca sativa );
6.Japanese artichokes or chorogi ( Stachys affinis  or Stachys
sieboldii ), which are elongated rhizomes, yellowish white
in colour and generally the size of the little finger with a
number of constrictions.
However, edible roots and tubers with a high starch or 
inulin content, such as Jerusalem artichokes, sweet 
potatoes, taro and yams, fall in heading 0714.  
0707 00 Cucumbers and gherkins, fresh or chilled 
0707 00 90 Gherkins  
The gherkins which fall in this subheading are a variety of 
small cucumber (85 or more to the kilogram).  
0708 Leguminous vegetables, shelled or unshelled, fresh or 
chilled 
0708 10 00 Peas ( Pisum sativum ) 
This subheading covers all peas of the species  Pisum 
sativum , including forage peas ( Pisum sativum var. 
arvense ). 
It does not cover cowpeas (including the black-eyed 
variety), which are beans falling in subheading 0708 20 00, 
or chickpeas of the genus  Cicer falling in 
subheading 0708 90 00.  ▼B
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0708 90 00 Other leguminous vegetables  
This subheading includes the products referred to in the HS 
Explanatory Note to heading 0708, first paragraph, (3), (4), 
(5) and (6).
0709 Other vegetables, fresh or chilled  
0709 20 00 Asparagus  
This subheading covers only the young shoots or ‘spears’ of 
asparagus ( Asparagus officinalis ). 
0709 40 00 Celery other than celeriac  
This subheading covers celery of the varieties ‘ Apium 
graveolens L. var. dulce (Mill.) Pers .’ (ribbed, stick or 
winter celery) and ‘ Apium graveolens var. secalinium 
Alef.’ (leaf celery).  
0709 59 10 Chanterelles 
This subheading covers only chanterelles or girolles (egg 
mushroom), generally of the colour of egg yolk, of the 
species Cantharellus cibarius Fries  and Cantharellus 
friesii Quélet . Similar edible kinds such as the false 
chanterelle ( Clitocybe aurantiaca ) and the horn-of-plenty 
(Craterellus cornucopioides ), sometimes used as a substitute 
for truffles in charcuterie, fall in subheading 0709 59 90.  
0709 59 30 Flap mushrooms 
This subheading covers only flap or boletus mushrooms of 
the genus Boletus and, in particular, the common flap 
mushroom or cep ( Boletus edulis ). 
0709 60 10 to 
0709 60 99 Fruits of the genus Capsicum or of the genus Pimenta  
See the HS Explanatory Note to heading 0709, first para ­
graph, (5). 
0709 92 10 and 
0709 92 90 Olives 
Olives having had oil extracted but with a fatty-matter 
content higher than 8 % remain in these subheadings.  
0709 99 10 Salad vegetables, other than lettuce ( Lactuca sativa ) and 
chicory ( Cichorium  spp.) 
This subheading covers all types of salad plants, other than 
garden lettuce ( Lactuca sativa ), chicory and endives 
(Cichorium spp.); these include: 
1. lamb's lettuce;
2.dandelions ( Taraxacum officinale ).
0709 99 20 Chard (or white beet) and cardoons 
This subheading covers chard, also called white beet, 
spinach beet, silver beet or leaf beet ( Beta vulgaris  
subvar. cicla ) and cardoons ( Cynara cardunculus ). ▼B
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0709 99 40 Capers 
Capers are the unopened flower buds of a spiny perennial 
shrub ( Capparis spinosa ). 
0709 99 90 Other 
This subheading includes: 
1.okra, gumbo or ladies fingers ( Hibiscus esculentus );
2.rhubarb;
3.sorrel (Rumex acetosa );
4.oxalis ( Oxalis crenata );
5.skirret ( Sium sisarum );
6.various types of cress: garden cress ( Lepidium sativum ),
watercress ( Nasturtium officinale ), winter cress
(Barbarea verna ), nasturtium or Indian cress ( Tro­
paeolum majus ), etc.;
7.common purslain (Portulaca oleracea );
8.parsley and chervil, other than turnip-rooted parsley and
rooted chervil which fall in subheading 0706 90 90;
9.tarragon ( Artemisia dracunculus ) and savory (Satureja
hortensis or summer savory, and Satureja montana or
winter savory);
10.cultivated or sweet marjoram ( Origanum majorana );
11. bulbs of the family Liliaceae of the species ‘ Muscari
comosum ’ (common names ‘lampasciolo’, ‘wild
onions’, ‘lilas de terre’, ‘feather hyacinth’).
It should be noted that: 
(a) roots and tubers with a high starch or inulin content fall
in heading 0714;
(b)a certain number of plants are excluded from this
subheading although they are used for human
consumption; this applies particularly to the following:
1. thyme (subheadings 0910 99 31 to 0910 99 39);
2.bay leaves (subheading 0910 99 50);
3.wild marjoram or oregano ( Origanum vulgare ), sage
(Salvia officinalis ), basil (Ocimum basilicum ), mint
(all varieties), vervain ( Verbena  spp.), rue ( Ruta
graveolens ), hyssop (Hyssopus officinalis ) and
borage ( Borago officinalis ), which fall in
heading 1211.▼B
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0710 Vegetables (uncooked, or cooked by steaming or boiling
in water), frozen 
The expression ‘ frozen’ as defined in the HS General 
Explanatory Note to this chapter, third paragraph, is also 
to be seen by the criteria set out in the judgment of the 
Court of Justice of the European Union in Case 120/75. By 
analogy, following the Court's interpretation of these criteria 
in its judgment in Case C-423/09, the process of freezing 
must give rise to substantial and irreversible changes, with 
the result that the product is no longer in its natural state. 
Therefore, products are ‘frozen’ when the products which 
are subjected to the freezing processes undergo certain irre ­
versible changes as a result of this very process, in 
particular to the structure of the cells, with the result that 
these products are no longer in their natural state, even after 
they have started to thaw or have thawed out completely.  
0711 Vegetables provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or in 
other preservative solutions), but unsuitable in that 
state for immediate consumption 
0711 20 10 and 
0711 20 90 Olives 
These subheadings cover olives, normally in pickling brine, 
which have not yet been subjected to a process to remove 
their bitter flavour. Olives rendered edible — even by a 
simple prolonged soaking in brine — are excluded from 
these subheadings and are classified in 
subheading 2005 70 00. 
0711 40 00 Cucumbers and gherkins 
This subheading includes cucumbers and gherkins simply 
put into large vessels containing brine which, possibly 
with added vinegar or acetic acid, ensures that they are 
provisionally preserved during transportation and storage 
in as far as they are unsuitable for consumption in that 
state. These products usually contain by weight at least 
10 % of salt. 
Before being finally used, these products are usually treated 
in the following way, which renders them classifiable in 
Chapter 20: 
— partial removal of salt, followed by seasoning (which 
usually consists of adding a vinegar-based aromatised 
covering liquid), 
— pasteurisation intended to support the stabilising action 
of the salt and vinegar after the products have been 
transferred to small containers (tins, bottles, glass jars, 
etc.). 
However, cucumbers and gherkins, whether or not preserved 
in brine, having undergone complete lactic fermentation, fall 
in Chapter 20. Cucumbers and gherkins that have 
undergone complete lactic fermentation can be distinguished 
by the fact that, in cross-section, the entire surface of the 
pulp appears glassy (i.e., somewhat transparent).  ▼B
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0711 51 00 Mushrooms of the genus Agaricus  
Mushrooms of the present subheading may be preserved in 
a strong brine solution to which vinegar or acetic acid has 
been added. 
0711 90 70 Capers 
Capers of this subheading are usually preserved in barrels of 
pickling brine.  
0712 Dried vegetables, whole, cut, sliced, broken or in
powder, but not further prepared 
Substances are not included in this heading which, in their 
dried form, are not used as vegetables but are used primarily 
in perfumery, in pharmacy or for insecticidal, fungicidal or 
similar purposes (heading 1211).  
0712 90 30 Tomatoes 
See the explanatory note to subheadings 2002 90 11 to 
2002 90 99 concerning the classification of tomato powder.  
0712 90 90 Other 
This subheading excludes dried leaves and roots of the 
dandelion plant ( Taraxacum officinale ), dried sorrel 
(Rumex acetosa ) and dried nasturtium or Indian cress ( Tro­
paeolum majus ) which are used for medicinal purposes 
(subheading 1211 90 86). 
0713 Dried leguminous vegetables, shelled, whether or not
skinned or split 
Goods falling in this heading which are intended for sowing 
are the products of plant breeding and are generally iden ­
tifiable by their packaging (for example, sacks bearing 
labels indicating their use) and by their higher price.  
0713 10 10 and 
0713 10 90 Peas ( Pisum sativum ) 
The explanatory note to subheading 0708 10 00 applies,  
mutatis mutandis . 
0713 20 00 Chickpeas (garbanzos)  
Chickpeas of this subheading are of the genus  Cicer 
(mainly,  Cicer arietinum ), whether for sowing, human 
consumption or feeding animals.  
0713 31 00 Beans of the species Vigna mungo (L.) Hepper or Vigna 
radiata  (L.) Wilczek  
See the HS Explanatory Note to subheading 0713 31.  
0713 32 00 Small red (Adzuki) beans ( Phaseolus  or Vigna angularis ) 
Adzuki beans are always marketed dry. Before the Adzuki 
plant has reached maturity, the beans are green and contain 
a high proportion of water. Once the plant has reached 
maturity, the bean turns red and becomes dry.  ▼B
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0713 35 00 Cow peas ( Vigna unguiculata ) 
This subheading includes horsegram (formerly  Dolichos 
sinensis ssp. sesquipedalis ) which is to be considered as a 
bean of the genus Vigna . The names ‘ Dolichos unguiculata ’ 
and ‘ Dolichos sinensis ’ are synonyms no longer in use for 
beans of the genus  Vigna . Consequently, the horsegram is 
correctly named ‘ Vigna unguiculata  (L.) Walp. ssp. 
sesquipedalis ’. 
0713 40 00 Lentils 
This subheading covers only lentils of the genus  Ervum or 
Lens , for example, the many varieties of the common lentil 
(Ervum lens or Lens esculenta ) and the lentil vetch or ervil 
(Ervum ervilia ). 
0713 90 00 Other 
This subheading includes (with the exception of the 
horsegram of subheading 0713 35 00 and of the pigeon 
pea ( Cajanus cajan ) of subheading 0713 60 00) dolichos 
of the genus Dolichos such as the lablab ( Dolichos 
lablab ), the jack bean ( Canavalia ensiformis ), the velvet 
bean ( Mucuna utilis ) and seeds of guar ( Cyamopsis tetra­
gonoloba ). 
The following are excluded from this subheading: vetches 
of species other than  Vicia faba  (subheading 1209 29 45) 
and seeds of lupins ( Lupinus ) (subheading 1209 29 50).  
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet
potatoes and similar roots and tubers with high starch 
or inulin content, fresh, chilled, frozen or dried, whether 
or not sliced or in the form of pellets; sago pith 
The term ‘in the form of pellets’ is defined in note 1 to this 
section. 
0714 10 00 Manioc (cassava) 
This subheading includes: 
1.the tuberous roots of manioc, of which there are two
main varieties ( Manihot utilissima  and  Manihot aipi );
the roots are arranged like the spokes of a wheel; their
weight on harvesting can vary from 500 g to 3 kg or
more;
2. pellets made from agglomerated fragments of manioc
roots or agglomerated flour or meal of the roots (see
the HS Explanatory Note to heading 0714, second para ­
graph).
0714 20 10 and 
0714 20 90 Sweet potatoes 
Sweet potatoes are tubers with flesh which is white, yellow 
or red depending on variety and come from a herbaceous 
climbing plant ( Ipomea batatas ). ▼B
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0714 90 20  Arrowroot, salep and similar roots and tubers with high 
starch content 
This subheading includes: 
1. the roots of arrowroot, which belong to various vegetable
species according to their origin: arrowroot ( Maranta
arundinacea ), Indian arrowroot (Maranta indica ), tacca
(Tacca pinnatifida ), Queensland arrowroot ( Canna
edulis );
2. the roots of salep taken from different varieties of plant
of the genus Orchis ;
3. the dead roots of dahlias and other dead tuberous roots of
flowers;
4.the tubers of chufa ( Cyperus esculentus ), also known as
‘tiger nut’.
0714 90 90 Other  
This subheading includes the different varieties of Jerusalem 
artichoke (for example,  Helianthus tuberosus , Helianthus 
strumosus  and Helianthus decapetalus ) and the starchy 
pith called ‘sago’ taken from the trunks of certain palms 
of a wide variety of species ( Metroxylon , Rumphii , Raphia 
ruffia , Arenga , etc.).  ▼B
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CHAPTER 8  
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS  
General  
1. This chapter includes fruit for distillation purposes in the form of a
coarse pulp, even if natural fermentation has commenced.
2. Pasteurisation is not admissible in this chapter, with the exception of:
— dried fruits and nuts of this chapter;
— provisionally preserved fruits and nuts of heading 0812;
— frozen fruits and nuts of heading 0811.
Sterilised fruits and nuts are excluded from this chapter (heading
2008 in general).
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried,
whether or not shelled or peeled 
0801 21 00 and 
0801 22 00 Brazil nuts 
These are nuts with a hard shell reminiscent of mandarin 
segments in shape and size; the shell encloses a large kernel 
of triangular cross-section in a brownish fibrous envelope.  
0802 Other nuts, fresh or dried, whether or not shelled or 
peeled 
0802 21 00 and 
0802 22 00 Hazelnuts or filberts ( Corylus spp.) 
These subheadings include hazelnuts or cobs (fruit of  
Corylus avellana ), Turkish hazel (fruit of  Corylus colurna ) 
and filberts (fruit of  Corylus maxima ). 
0802 41 00 and 
0802 42 00 Chestnuts ( Castanea spp.) 
These subheadings cover only edible sweet chestnuts of the 
genus Castanea ; they do not, therefore, include water 
chestnuts or caltrops (fruit of  Trapa natans ) which fall in 
subheading 0802 90 85 or horse chestnuts ( Aesculus hippoc ­
astanum ) which fall in heading 2308.  
0802 51 00 and 
0802 52 00 Pistachios 
Pistachios are the fruit of the pistachio tree ( Pistacia vera ), 
which is cultivated mainly in Sicily, Greece and the Middle 
East. 
The pistachio nut is the size of a small olive consisting of a 
soft, thin and usually moist husk which is red-brown in 
colour, very rough on the surface and slightly aromatic, a 
bivalve shell which is light in colour and woody, and an 
elongated kernel with a red-brown skin which is pale green 
inside and has a pleasant, mild flavour.  ▼B
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0802 90 50 Pine nuts ( Pinus spp.)  
This subheading covers pine kernels (fruit of the genus  
Pinus , such as Pinus pinea , Pinus cembra and Pinus 
koraiensis ), whether or not contained in the cone.  
0803 Bananas, including plantains, fresh or dried  
0803 10 10 Fresh 
Plantains can be up to 50 cm long, and are bigger and have 
a more angular cross-section than bananas of 
subheading 0803 90 10. The starch contained in plantains 
differs from that contained in table bananas in that it does 
not become sweet during ripening. Plantains do not have a 
distinctive smell. They are not suitable for eating raw. They 
are usually harvested when green and eaten cooked.  
0804 Dates, figs, pineapples, avocados, guavas, mangoes and
mangosteens, fresh or dried 
0804 40 00 Avocados  
Avocado pears or avocados are the fruit of the avocado tree 
(Persea americana Mill .); they are drupes, often quite large, 
spherical, pear-shaped or like a long-necked flask depending 
on variety, enclosing a sometimes large stone. The skin is 
dark green, crimson, purple or yellow in colour. The firm 
flesh beneath the skin is greenish white in colour when ripe 
and paler near the stone.  
0804 50 00 Guavas, mangoes and mangosteens  
Guavas are the fruit of the guava tree ( Psidium guayava L .); 
guavas are berries whose flesh is of varying colour (whitish, 
pink, cream, reddish or green) and which contain many 
small seeds. 
Mangoes are the fruit of the mango tree ( Mangifera indica ); 
mangoes are drupes containing a flat stone with trailing 
fibres. Several varieties of mango exist, varying in weight 
(from 150 g to 1 kg), sweetness and flavour (some having a 
slight taste of turpentine). 
Mangosteens are fruit of the mangosteen tree ( Garcinia 
mangostana ). The fruit is a berry of brownish-purple 
colour when ripe, with a thick pericarp containing several 
seeds surrounded by a spongy aril which is white, sugary 
and has a particularly delicate taste.  
0805 Citrus fruit, fresh or dried  ▼B
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0805 10 22 to 
0805 10 28  Sweet oranges, fresh 
These subheadings cover only oranges of the species  Citrus 
sinensis . 
0805 10 22 Navel oranges 
Navel oranges are characterised by the growth of a second 
fruit at the apex, which protrudes slightly and resembles a 
human navel. They are sweet, large, seedless oranges which 
have a rich and juicy flavour. 
This subheading includes varieties such as ‘Navel’, ‘Navels 
sanguinas’, ‘Lane late’, ‘Navelate’, ‘Navelina’, ‘Thomson’, 
‘Washington’.  
0805 10 24 White oranges 
White oranges are also called ‘common oranges’ and they 
are frequently used in the juice industry. 
This subheading includes varieties such as ‘Salustiana’, 
‘Valencia’, ‘Valencia late’, ‘Delta seedless’, ‘Midknight’, 
‘Shamouti’.  
0805 10 28 Other 
This subheading includes blood (‘sanguine’) or pigmented 
oranges. 
The flesh and juice (and sometimes also the skin) of blood 
oranges have a pigmentation due to the presence of antho ­
cyanins. 
Blood oranges include ‘Maltaise’, ‘Moro’, ‘Sangui ­
nelli’ / ‘Sanguinello’, ‘Tarocco’, ‘Blood ovals’, ‘Sanguinas 
redondas’, ‘Doubles fines’, ‘Washington sanguines’ or 
‘Improved doubles fines’ or ‘Large sanguines’ and ‘Por­
tuguese’.  
0805 10 80 Other 
This subheading includes bitter oranges (Seville oranges), 
the fruit of the species  Citrus aurantium . They are used 
chiefly for preserves.  
0805 21 10 Satsumas  
Satsumas ( Citrus reticulata Blanco  var.  unshiu (Swing) ) are 
an early variety of mandarin. The fruit is large, 
yellow-orange in colour, juicy, non-acid and without pips.  
0805 21 90 Other 
This subheading covers: 
1.mandarins ( Citrus nobilis Lour . or Citrus reticulata
Blanco ). They may be distinguished from ordinary
oranges by their smaller, flattened shape, by easier
peeling, by a more distinct division of their segments
and by their sweeter and more perfumed taste;
2.tangerines ( Citrus reticulata Blanco  var.  tangerina ).
0805 22 00 Clementines 
This subheading includes monreales.  ▼B
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0805 29 00 Other 
This subheading includes: 
1.tangelos, hybrids of tangerine and grapefruit, including
pomelos;
2.ortaniques, hybrids of orange and tangerine;
3.malaquinas, hybrids of orange and mandarin;
4.tangors;
5. wilkings, hybrids of a variety (cultivar) of the Willow
leaf mandarin and the Temple mandarin (King mandarin)
(itself a hybrid of mandarins and bitter oranges). They
resemble mandarins, but are larger and pointed at one
end.
0805 40 00 Grapefruit, including pomelos 
This subheading covers fruit of the species  Citrus grandis 
and Citrus paradisi . These fruit have a light yellowish skin 
and are generally larger than oranges, with the shape of a 
sphere which may be slightly flattened, the flesh being 
yellow or pinkish and acid in taste.  
0805 50 90 Limes ( Citrus aurantifolia , Citrus latifolia ) 
This subheading covers all the varieties of the species  Citrus 
aurantifolia  and Citrus latifolia . 
Limes are small fruit, almost round or ovoid, with a thin, 
adhering green or greenish yellow skin. The juicy pulp is 
green and highly acid.  
0805 90 00 Other 
This subheading includes: 
1.citrons ( Citrus medica ), like a large lemon with very
thick peel having a knobbed surface; the flesh is very
fragrant, the pulp is acidulous and the candied rind is
much used for cakes and confectionery;
2.kumquats ( Fortunella japonica , Fortunella hindsii  and
Fortunella margarita ), a fruit the size of a large olive,
round or oblong without flattening at the ends, with a
smooth skin, a small amount of pulp and a slightly acid
taste; their skin is sweet and eaten raw or puréed; they
are also sometimes used for confectionery;
3.chinottos ( Citrus aurantium  var.  myrtifolia );
4. bergamots ( Citrus aurantium  var. bergamia ), a species of
orange, pale yellow in colour and pear-shaped, with a
slightly acid flavour, mainly used for making essential
oil;▼B
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5. oroblanco or sweetie ( Citrus grandis Osbeck ×  Citrus
paradisi Macf. ), a cross between an acidless pomelo
and a white grapefruit, with a thick rind in a bright
green or golden colour; it is slightly larger in size than
a grapefruit but with fewer seeds and a sweeter taste.
0806 Grapes, fresh or dried 
0806 10 10 Table grapes 
Table grapes generally differ from wine grapes in both 
appearance and type of packaging. Whereas table grapes 
are most often presented in boxes, cartons, trays, crates or 
small sealed panniers, wine grapes are presented either in 
large baskets, open packing cases or in tubs in which the 
grapes are often tightly packed, crushed or semi-pressed.  
0806 20 10 Currants 
Currants are the dried product obtained from grapes of the 
varieties (cultivars) Korinthiaki N. ( Black Corinth ) (Vitis 
vinifera  L.). They are small, round, without stalks, and 
almost seedless, dark purple in colour tending to black, 
and very sweet. 
0806 20 30 Sultanas 
Sultanas are the dried product obtained from grapes of the 
varieties (cultivars) Soultanina B. (or  Thompson seedless ) 
(Vitis vinifera  L.). They are seedless, medium-sized, 
golden in colour tending to brown, and sweet.  
0806 20 90 Other 
This subheading includes all dried grapes, other than 
currants and sultanas. 
Dried muscatel grapes are the dried product obtained from 
grapes of the varieties (cultivars) of Moschato Alex ­
andreias B. (or  Muscatel or Malaga ) (Vitis vinifera  L.). 
They contain seeds.  
0807 Melons (including watermelons) and papaws (papayas),
fresh 
0807 11 00 Watermelons  
Watermelons are the fruit of the species  Citrullus vulgaris 
Schrad . They can grow to a weight of 20 kg. The flesh is 
not very sugary, is very watery and is usually bright red in 
colour and contains black seeds.  
0807 19 00 Other 
This subheading includes fruit of the species  Cucumis melo , 
of which several varieties exist, in particular the 
musk-melon (var. reticulatus Naud .) with reticulate skin, 
the sugary melon (var.  saccharus Naud .) which also has 
reticulate skin, the cantaloupe (var.  cantalupensis Naud .) 
with marked ridges on the skin, the winter melon (var.  
inodorus Naud .) and the smooth-skinned melon. The fruit 
is normally bulky, spherical or ovoid, with either a smooth 
or a rough rind; the flesh is firm and juicy, yellowish orange 
or white, with a sugary flavour. The centre of the fruit, 
which has more filaments and is hollow, contains a large 
number of flat, oval seeds which are shiny and 
yellowish-white.  ▼B
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0807 20 00 Papaws (papayas)  
Papayas ( Carica papaya ), also known as papaws, are 
elongated or rounded fruit, either smooth or slightly 
ribbed, yellowish green to orange when ripe, which may 
vary in weight from a few hundred grams to several kilo ­
grams. The flesh, similar in consistency to melons, yellow 
tending to orange in colour, sugary and fragrant to varying 
degrees, encloses a cavity containing a large number of 
round, black seeds embedded in pulp.  
0808 Apples, pears and quinces, fresh  
0808 10 10 Cider apples, in bulk, from 16 September to
15 December 
This subheading covers apples which, because of their 
appearance and characteristics (ungraded and unsorted 
fruit, generally smaller than dessert fruit with an acid or 
unpalatable flavour, low value, etc.), can be used only in 
the manufacture of beverages, fermented or not. They must 
be in bulk, without separators, in their means of transport 
(for example, railway wagons, large containers, lorries or 
lighters). 
0808 30 10 Perry pears, in bulk, from 1 August to 31 December 
The explanatory note to subheading 0808 10 10 applies,  
mutatis mutandis . 
0809 Apricots, cherries, peaches (including nectarines), plums
and sloes, fresh 
0809 21 00 and 
0809 29 00 Cherries 
These subheadings cover all varieties of cherries, including 
wild cherries and in particular the common cherry (fruit of  
Prunus cerasus ), morello cherries (fruit of  Prunus cerasus 
var. austera ), heart cherries (fruit of  Prunus avium var. 
juliana ) and hard-fleshed heart cherries (fruit of  Prunus 
avium var. duracina ), and geans (fruit of  Prunus avium or 
Cerasus avium ). 
0809 30 10 and 
0809 30 90 Peaches, including nectarines  
Unlike peaches, nectarines are smooth-skinned.  
0809 40 90 Sloes 
Sloes are the fruit of the wild plum or blackthorn ( Prunus 
spinosa ). 
0810 Other fruit, fresh  
0810 20 10 Raspberries 
This subheading includes the fruit of Rubus idaeus , Rubus 
illecebrosus , Rubus occidentalis  and Rubus strigosus. Some 
varieties have red fruit, others white.  ▼B
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0810 30 10  Blackcurrants  
This subheading covers the globular fruit of  Ribes nigrum L . 
0810 30 30  Redcurrants  
This subheading covers the fruit of  Ribes rubrum L . 
0810 40 10  Cowberries, foxberries or mountain cranberries (fruit of 
the species  Vaccinium vitis-idaea ) 
The fruit is red or pink in colour.  
0810 40 30  Fruit of the species  Vaccinium myrtillus  
The fruit is bluish-black in colour.  
0810 50 00  Kiwifruit  
This subheading covers the kiwifruit of the species  Actinidia 
chinensis Planch . or Actinidia deliciosa . 
These fruits, which are the size of an egg, are pulpy, with a 
bitter-sweet taste, and their hairy skin is a greenish-brown 
colour.  
0810 90 20  Tamarinds, cashew apples, lychees, jackfruit, sapodilla 
plums, passion fruit, carambola and pitahaya  
Tamarinds (fruit of  Tamarindus indica  and  Tamarindus 
officinalis ), as normally presented in international trade 
(pods, or pulp not containing added sugar or other 
substances nor otherwise treated), are classified in 
subheading 0813 40 65. 
Jackfruit is the fruit of  Artocarpus heterophylla  and of  
Artocarpus integrifolia . The lychee is the fruit of  Litchi 
chinensis . The sapodilla plum or naseberry is the fruit of  
Achras sapota . 
This subheading includes passion fruit or granadillas or 
passifloras (for example, ‘maracuja’), such as the 
following species: the purple granadilla ( Passiflora edulis ), 
the giant granadilla ( Passiflora quadrangularis ) and the 
sweet granadilla ( Passiflora ligularis ). 
0810 90 75  Other  
In addition to the products given in the HS Explanatory 
Note to heading 0810, second paragraph, (8) (except 
lychees and sapodilla plums), this subheading includes: 
1. fruit of the arbutus (fruit of  Arbutus unedo ); 
2. barberries (fruit of  Berberis vulgaris ); 
3. fruit of the sea-buckthorn (fruit of  Hippophäe rham ­
noides ); 
4. sorbs (or sorb apples) or service-berries (for example, 
fruit of  Sorbus domestica  and Sorbus aria ); 
5. annouaceous fruits (fruit of  Annona cherimola  
(cherimoya) and  Annona reticulata  (bullock's heart)); 
6. the various species of  Physalis  or alkekengy (fruit of  
Physalis alkekengi  (Chinese lantern) or  Physalis 
pubescens ); ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 76  
7. flacourtia fruit or Madagascar plum or governors plum 
(Flacourtia cataphracta  and Idesia polycarpa ); 
8. medlars (fruit of  Mespilus germanica ) and loquats or 
Japanese medlars (fruit of  Eriobotrya japonica ); 
9. the fruit of various species of Sapotaceae, for example, 
sapotas (fruit of  Lucuma mammosa ), but excluding 
sapodilla plums which come under 
subheading 0810 90 20; 
10. edible species of  Actinidia , other than kiwifruit 
(Actinidia chinensis Planch . or Actinidia deliciosa ) 
falling in subheading 0810 50 00; 
11. the fruit of various species of Sapindaceae, for example, 
rambutants (fruit of  Nephelium lappaceum ) and 
pulasans (fruit of  Nephelium mutabile ), but excluding 
lychees (fruit of  Litchi chinensis ) which come under 
subheading 0810 90 20.  
0811  Fruit and nuts, uncooked, or cooked by steaming or 
boiling in water, frozen, whether or not containing 
added sugar or other sweetening matter  
The expression ‘frozen’ as defined in the HS General 
Explanatory Note to this chapter, second paragraph, is 
also to be seen by the criteria set out in the judgment of 
the Court of Justice of the European Union in Case 120/75. 
By analogy, following the Court's interpretation of these 
criteria in its judgment in Case C-423/09, the process of 
freezing must give rise to substantial and irreversible 
changes, with the result that the product is no longer in 
its natural state. 
Therefore, products are ‘frozen’ when the products which 
are subjected to the freezing processes undergo certain irre­
versible changes as a result of this very process, in 
particular to the structure of the cells, with the result that 
these products are no longer in their natural state, even after  
they have started to thaw or have thawed out completely. 
See additional note 1 to this chapter, regarding subheadings 
involving sugar content.  
0811 20 31  Raspberries  
See the explanatory note to subheading 0810 20 10.  
0811 20 39  Blackcurrants  
See the explanatory note to subheading 0810 30 10.  
0811 20 51  Redcurrants  
See the explanatory note to subheading 0810 30 30.  
▼M17  
0811 90 95  Other  
This subheading does not include frozen mandarin segments 
where the membranes have been chemically removed (in 
general, heading 2008).  ▼B
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CHAPTER 9  
COFFEE, TEA, MATÉ AND SPICES  
General  
The classification of spices which have been mixed together or have had 
other substances added to them is determined by note 1 to this chapter.  
In accordance with this note, mixtures of spices with other substances, 
not having the essential character of spices, are excluded from this 
chapter. They fall in heading 2103 if they constitute mixed condiments 
or mixed seasonings. In the case of mixtures used directly for flavouring 
drinks or in the preparation of extracts intended for the manufacture of 
drinks, composed of spices or plants, parts of plants, seeds, fruits or 
nuts (whole, sliced, crushed or powdered) or species included in other 
chapters (Chapters 7, 11, 12, etc.), see the HS General Explanatory Note 
to this chapter, sixth and seventh paragraphs.  
Debris and waste of spices, which inevitably arise during harvesting and 
subsequent working (for example, sorting or drying) or during storage 
operations or transportation, are classified as ‘neither crushed nor 
ground’, except where a product is identifiable (for example, by 
reason of its homogeneous composition) as having undergone an inten ­
tional crushing operation.  
The expression ‘crushed or ground’ used in various headings of this 
chapter does not cover products cut into pieces.  
0901 Coffee, whether or not roasted or decaffeinated; coffee 
husks and skins; coffee substitutes containing coffee in 
any proportion 
0901 11 00 and 
0901 12 00 Coffee, not roasted 
These subheadings cover all forms of unroasted coffee, 
whether or not decaffeinated (including beans or fragments 
separated in sorting, sifting, etc.) even if intended for uses 
other than human consumption (for example, extraction of 
caffeine).  
0901 11 00 Not decaffeinated 
This subheading covers unroasted coffee, provided that it 
has not undergone any process to extract the caffeine.  
0901 12 00 Decaffeinated 
This subheading covers unroasted coffee which has 
undergone a process to extract the caffeine. Usually, 
coffee which has been treated in this way has a caffeine 
content of not more than 0,2 % by weight, calculated on the 
dry matter.  
0901 21 00 and 
0901 22 00 Coffee, roasted 
These subheadings cover the coffee mentioned in the 
explanatory notes to subheadings 0901 11 00 and 
0901 12 00 which has been roasted, whether or not 
washed, ground or concentrated.  ▼B
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0901 21 00 Not decaffeinated 
The explanatory note to subheading 0901 11 00 applies,  
mutatis mutandis . 
0901 22 00 Decaffeinated 
The explanatory note to subheading 0901 12 00 applies,  
mutatis mutandis . 
0901 90 10 Coffee husks and skins  
Husks are the hulls within the fruit (berry) enclosing the 
beans, of which there are normally two. 
Skins are the inner or ‘parchment’ skins enclosing each 
bean which are removed during roasting.  
0901 90 90 Coffee substitutes containing coffee 
This subheading covers the products referred to in the HS 
Explanatory Note to heading 0901, first paragraph, (5). 
These mixtures may be ground or unground or even 
compressed. 
0904 Pepper of the genus  Piper ; dried or crushed or ground 
fruit of the genus Capsicum or of the genus Pimenta 
0904 11 00 Neither crushed nor ground 
This subheading covers the products referred to in the HS 
Explanatory Note to heading 0904, (1). It should be noted 
that broken peppercorns and fragments of pepper remain 
classified in this subheading, provided that they are 
obviously not the result of intentional grinding or 
crushing. This also applies to spice dust or sweepings, 
consisting of impure pepper. 
This subheading includes green peppercorns preserved in a 
vinegar solution or brine, even with the addition of small 
quantities of citric acid.  
0904 21 10 to 
0904 22 00 Fruit of the genus Capsicum or of the genus Pimenta 
These subheadings include products covered by the HS 
Explanatory Note to heading 0904, (2), when dried or 
crushed or ground. 
0904 21 10 Sweet peppers ( Capsicum annuum ) 
The peppers of this subheading (Capsicum annuum ) are 
relatively large in size and have a sweet flavour (without 
a burning taste). They can have different colours. This 
subheading covers only dry peppers, whole or in pieces 
but neither crushed nor ground.  
0906 Cinnamon and cinnamon-tree flowers  
0906 11 00 and 
0906 19 00 Neither crushed nor ground 
These subheadings cover, for example: 
1. sticks consisting of strips of bark or ‘quills’ rolled up
inside each other and attaining a length of up to 110 cm;▼B
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2. pieces made by cutting cinnamon sticks to specific
lengths (for example, 5 to 10 cm);
3. bark in pieces of various lengths and widths, such as
‘quillings’ (fragments and waste arising from the
cutting of cinnamon sticks to standard lengths),
‘featherings’ and ‘chips’ (small pieces of cinnamon
bark obtained during debarking and used particularly in
the manufacture of cinnamon essence).
0906 11 00 Cinnamon ( Cinnamomum zeylanicum Blume ) 
See the HS Explanatory Note to subheading 0906 11.  
0907 Cloves (whole fruit, cloves and stems)  
This heading also covers crushed or ground cloves.  
0908 Nutmeg, mace and cardamoms 
0908 11 00 Neither crushed nor ground 
See the HS Explanatory Note to heading 0908, (a). 
This subheading covers nutmeg which is the seed of the 
nutmeg tree ( Myristica fragrans ). 
This subheading also includes whole nutmegs for the 
industrial manufacture of essential oils or resinoids, which 
are often treated with lime water as a protection from 
insects, and nutmegs of inferior quality such as those 
which have shrivelled or have been broken during 
harvesting, and are marketed under the descriptions 
‘waste’, ‘BWP’ (broken, wormy, punky) or ‘defective’.  
0908 21 00 and 
0908 22 00 Mace 
See the HS Explanatory Note to heading 0908, (b).  
0908 31 00 and 
0908 32 00 Cardamoms  
See the HS Explanatory Note to heading 0908, (c), (1) to (4).  
0909 Seeds of anise, badian, fennel, coriander, cumin or
caraway; juniper berries  
0909 21 00 and 
0909 22 00 Seeds of coriander 
See the HS Explanatory Note to heading 0909, first and 
third paragraphs. 
Seeds of coriander are spherical with a light yellow-brown 
colour. They are sugary to the taste and slightly pungent.  ▼B
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0909 31 00 and 
0909 32 00  Seeds of cumin 
See the HS Explanatory Note to heading 0909, first and 
third paragraphs. 
Seeds of cumin are ovoid and ridged.  
0909 61 00 and 
0909 62 00 Seeds of anise, badian, caraway or fennel; juniper 
berries 
See the HS Explanatory Note to heading 0909. 
Seeds of caraway are ovoid, elongated and ridged.  
0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves,
curry and other spices 
0910 11 00 and 
0910 12 00 Ginger 
See the HS Explanatory Note to heading 0910, (a). 
These subheadings cover rhizomes of ginger ( Amomum 
zingiber L.), which may be presented fresh, dried or 
crushed. These subheadings include ‘grey’ (known as 
‘black’ ginger) ginger (unscraped) and ‘white’ ginger 
(scraped). 
0910 20 10 and 
0910 20 90 Saffron 
See the HS Explanatory Note to heading 0910, (b).  
0910 30 00 Turmeric (curcuma)  
See the HS Explanatory Note to heading 0910, (c). 
Commercial round turmeric comes from the main tuber, 
which is large and rounded, while long turmeric comes 
from the side growths on the tuber, which are ovoid or 
cylindrical.  
0910 91 05 to 
0910 91 90 Mixtures referred to in note 1(b) to this chapter 
See the HS Explanatory Note to heading 0910, (e) and (g).  
0910 91 05 Curry 
Curry powders are described in the HS Explanatory Note to 
heading 0910, (e); the addition as minor ingredients of other 
substances (salt, mustard seeds, flour from legumes) does 
not alter the classification of these mixtures.  
0910 99 31 to 
0910 99 39 Thyme 
These subheadings cover the many species of thyme 
(Thymus vulgaris , Thymus zygis , Thymus serpyllum L. or 
wild thyme), whether or not dried.  
0910 99 31 Wild thyme ( Thymus serpyllum  L.) 
This subheading covers only thyme of the species  Thymus 
serpyllum L.  ▼B
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0910 99 33 Other 
This subheading includes the plucked and dried leaves and 
flowers of Thymus vulgaris and Thymus zygis . 
0910 99 50 Bay leaves 
This subheading covers the leaves of the bay laurel ( Laurus 
nobilis ), whether or not dried.  
0910 99 91 and 
0910 99 99 Other 
These subheadings include dill seed ( Anethum graveolens ), 
Kani and ‘negro pepper’ produced from the fruit of  Xylopia 
aethiopica . 
However, despite the fact that they are commonly used as 
spices, the following are not classified in these subheadings: 
(a) mustard seeds (heading 1207);
(b)all types of galanga rhizomes (heading 1211);
(c) the product called ‘bastard saffron’ or ‘safflower’, the
colour of which is more red than true saffron and which
consists of the flowers of safflower or zaffre —
Carthamus tinctorius  or Carthamus oxyacantha or
Carthamus palaestinus (heading 1404).
Many seasoning plants which are not properly speaking 
spices are also excluded from this chapter and classified 
in particular in Chapters 7 and 12 (see the explanatory 
notes to those chapters).  ▼B
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CHAPTER 10  
CEREALS  
General  
Dried ears of cereal (for example, maize) which have been bleached, 
dyed, impregnated or otherwise treated for ornamental purposes are 
classified in subheading 0604 90 99.  
Cereals remain classified in this chapter although they have undergone 
heat treatment for preservation purposes which may cause the grains to 
partially gelatinise and sometimes burst. The partial gelatinisation (preg ­
elatinisation) occurs in the drying process and concerns only a small 
quantity of the grains. This transformation of the starch is not the aim of 
the heat treatment, but only a side effect. That treatment is not to be 
considered as ‘otherwise worked’ within the meaning of note 1(B) to 
Chapter 10.  
1001 Wheat and meslin  
1001 11 00 and 
1001 19 00 Durum wheat 
See subheading note 1 to this chapter and the HS 
Explanatory Note to heading 1001, first paragraph, (2).  
1001 91 20 Common wheat and meslin 
Seeds are selected and may generally be distinguished by 
their packaging (for example, in bags with labels showing 
their purpose) and by their higher prices. 
These seeds can be treated to protect them from pests or 
birds, after sowing.  
1003 Barley 
1003 10 00 Seed  
See the explanatory note to subheading 1001 91 20.  
1006 Rice 
See additional note 1 to this chapter.  
1008 Buckwheat, millet and canary seed; other cereals  
1008 60 00 Triticale  
Triticale is a hybrid cereal resulting from crossing wheat 
with rye. The grain is generally larger and more elongated 
than that of rye and often larger and more elongated than 
that of wheat; the outer layer is wrinkled.  
▼M11
1008 90 00 Other cereals  
This subheading includes amaranth (a so-called pseudo- 
cereal), which is a seed (grain) of a non-grass. Its use and 
nutritional composition is comparable to those of cereals.  ▼B
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CHAPTER 11  
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; 
INULIN; WHEAT GLUTEN 
Additional note 2 As regards coconut, additional note 2 to this chapter applies 
only to flour, meal and powder of coconut. Shredded, 
desiccated coconut is classified under subheading 
0801 11 00, and does not fall under the scope of 
heading 1106 even if it fulfils the criteria set out in 
point (b) of additional note 2 to this chapter. 
Shredded, desiccated coconut is presented in slices, small 
fragments or thin strips. Coconut flour, meal or powder 
consists of fine particles.  
1101 00 Wheat or meslin flour 
See note 2 to this chapter. 
Flours of this heading may contain small quantities of salt 
(generally, not more than 0,5 %), as well as small quantities 
of amylase, milled germs and roasted malt.  
1102 Cereal flours other than of wheat or meslin  
See note 2 to this chapter. 
Flours of this heading may contain small quantities of salt 
(generally, not more than 0,5 %), as well as small quantities 
of amylase, milled germs and roasted malt.  
1102 20 10 and 
1102 20 90 Maize (corn) flour  
For the determination of the fat content, the analytical 
method set out in Annex III, part H, to Commission Regu ­
lation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be 
applied in accordance with Commission Regulation (EEC) 
No 1748/85 (OJ L 167, 27.6.1985, p. 26). 
These subheadings include maize flour described as ‘masa 
flour’ which is obtained by the ‘nixtamalisation’ method 
that is characterised by the cooking and soaking of maize 
grains in a calcium hydroxide solution and subsequent 
drying and grinding. 
Any additional processing, such as roasting, leads however 
to the exclusion of such a product from heading 1102 (gen ­
erally, Chapter 19)  
1103 Cereal groats, meal and pellets  
1103 11 10 to 
1103 19 90 Groats and meal 
1. See notes 2 and 3 to this chapter.
2.See the HS Explanatory Note to heading 1103, first six
paragraphs.▼B
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3. — Products which do not comply with the sieving
criteria laid down in note 3 to this chapter are clas ­
sified in heading 1104. 
— Products which comply with the sieving criteria laid 
down in note 3 to this chapter but which, having 
been pearled, are in the form of round-shaped grain 
fragments, fall in one of the subheadings of 
heading 1104 covering pearled grains.  
1103 13 10 and 
1103 13 90 Of maize (corn)  
For the determination of the fat content, see the explanatory 
note to subheadings 1102 20 10 and 1102 20 90. 
These subheadings include groats and meal of maize 
described as ‘masa flour’ which is obtained by the ‘nixta ­
malisation’ method that is characterised by the cooking and 
soaking of maize grains in a calcium hydroxide solution and 
subsequent drying and grinding. 
Any additional processing, such as roasting, leads however 
to the exclusion of such a product from heading 1103 (gen ­
erally, Chapter 19).  
1103 20 25 to 
1103 20 90 Pellets  
See the HS Explanatory Note to heading 1103, last 
paragraph. 
1104 Cereal grains otherwise worked (for example, hulled,
rolled, flaked, pearled, sliced or kibbled), except rice of 
heading 1006; germ of cereals, whole, rolled, flaked or 
ground 
The flaked grains which fall in subheadings 1104 12 90, 
1104 19 69 and 1104 19 91 are grains which have been 
hulled and rolled.  
1104 22 40 to 
1104 29 89 Other worked grains (for example, hulled, pearled, sliced 
or kibbled) 
See the HS Explanatory Note to heading 1104, second para ­
graph, (2) to (5).  
1104 22 50 Pearled  
In addition to the pearled grains referred to in the HS 
Explanatory Note to heading 1104, second paragraph, (4), 
this subheading covers grain fragments which, having been 
pearled, are in the form of round granules.  ▼B
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1104 22 95 Other 
This subheading covers products obtained from the frag ­
mentation of non-hulled cereal grains which do not 
comply with the sieving criteria laid down in note 3 to 
this chapter.  
1104 23 40 Hulled (shelled or husked), whether or not sliced or 
kibbled; pearled 
For the term ‘pearled’, see the explanatory note to 
subheading 1104 22 50. 
1104 23 98 Other 
See the explanatory note to subheading 1104 22 95. 
Broken maize grains recovered during the sifting of cleaned 
unhulled maize grains and satisfying the criteria laid down 
in note 2(A) to this chapter are classified in this subheading 
as grains ‘not otherwise worked than kibbled’.  
1104 29 05 Pearled  
See the explanatory note to subheading 1104 22 50.  
1104 29 08 Other 
See the explanatory note to subheading 1104 22 95.  
1104 29 30 Pearled  
See the explanatory note to subheading 1104 22 50.  
1104 29 51 to 
1104 29 59 Not otherwise worked than kibbled 
See the explanatory note to subheading 1104 22 95.  
1104 30 10 and 
1104 30 90 Germ of cereals, whole, rolled, flaked or ground  
See the HS Explanatory Note to heading 1104, second para ­
graph, (6). 
1106 Flour, meal and powder of the dried leguminous
vegetables of heading 0713, of sago or of roots or 
tubers of heading 0714 or of the products of Chapter 8 
The terms ‘flour’, ‘meal’ and ‘powder’ are defined in ad ­
ditional note 2 to this chapter. 
Products presented in paste form are excluded from this 
heading.  ▼B
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1107 Malt, whether or not roasted 
1107 10 11 to 
1107 10 99 Not roasted 
All malt in which the diastatic activity necessary for the 
saccharification of grain starch is present falls in these 
subheadings. Such malt includes green malt, aerated malt 
and kilned malt, the latter often being subdivided commer ­
cially into pale malt (of the Pilsen type) and dark malt (of 
the Munich type). 
These subheadings also include green malt used for human 
consumption and consumed in the same way as vegetable 
sprouts, being a cereal grain that has started to germinate 
but has not yet been dried. 
The whole malt falling in these subheadings is characterised 
by a floury, white, crumbly kernel. However, in the case of 
dark malt (of the Munich type), the colour of the kernel in 
about 10 % of the grains varies from yellow to brown. The 
kernels have a dry, crumbly consistency. When milled, they 
produce a fine soft meal.  
1107 20 00 Roasted 
This subheading covers any malt in which the diastatic 
activity has been reduced or has completely disappeared 
following roasting and which, consequently, acts only 
during brewing as an additive to the unroasted malt in 
order to give the beer a special colour and flavour. 
The colour of the kernels in such malt varies from dirty 
white to black, according to the type. 
This subheading includes: 
1. roasted malt which has been roasted without prior
saccharification or after partial saccharification
according to the degree of humidity of the pale malt
used. This malt has a shiny exterior surface and its
endosperm is black without being glassy;
2.caramelised malt of which the sugar formed by prior
saccharification has been caramelised. The colour of
this malt is dull yellow to pale brown; the endosperm
in at least 90 % of the grains is glassy in appearance and
dirty white to dark brown in colour. Diastatic activity is
still present to some degree in very pale caramelised
malt. A proportion of 10 % of non-caramelised grains
may occur.▼B
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CHAPTER 12  
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, 
SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW 
AND FODDER 
1201 Soya beans, whether or not broken  
Soya beans (seeds of Glycine max ), vary in colour between 
brown, green and black. They contain practically no starch 
but are rich in protein and oil. 
Special care should be taken with the tariff classification of 
some seeds marketed as ‘green soya beans’ or ‘green 
beans’. These are often not soya beans but beans classified 
in heading 0713. 
1202 Groundnuts, not roasted or otherwise cooked, whether
or not shelled or broken 
The groundnut or peanut, the seed of  Arachis hypogaea , 
contains a high level of edible oil.  
1205 Rape or colza seeds, whether or not broken  
1205 10 10 and 
1205 10 90 Low-erucic-acid rape or colza seeds  
See subheading note 1 to this chapter and the HS 
Explanatory Note to heading 1205.  
1206 00 Sunflower seeds, whether or not broken 
1206 00 91 Shelled; in grey-and-white-striped shell 
The sunflower seeds of this subheading are usually intended 
for the production of confectionery, for bird feed or for 
immediate consumption. In general, their length is only 
half the length of the shell which can exceed 2 cm. These 
seeds normally have an oil content of approximately 30 to 
35 % by weight. 
1206 00 99 Other 
This subheading includes sunflower seeds for the production 
of oil for human consumption. They are normally delivered 
in their shell which is of uniform black colour. In general, 
the length of the seeds and the shells is almost identical. 
These seeds normally have an oil content of approximately 
40 to 45 % by weight. 
1207 Other oil seeds and oleaginous fruits, whether or not
broken 
1207 40 10 and 
1207 40 90 Sesamum seeds 
These subheadings cover the seeds of  Sesamum indicum . ▼B
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1207 50 10 and 
1207 50 90  Mustard seeds 
Mustard seeds are obtained from various vegetable species, 
for example,  Sinapis alba , Brassica hirta , Brassica nigra 
and Brassica juncea . 
1207 99 96 Other 
Provided that they are not included in a previous 
subheading of this heading, fruit and seeds mentioned in 
the second paragraph of the HS Explanatory Note to 
heading 1207 come under this subheading. 
This subheading also includes green soft-skinned pumpkin 
seeds genetically lacking the suberised outer layer of the 
seed coat ( Cucurbita pepo  L. convar. citrullinia  Greb. var. 
styriaca and Cucurbita pepo  L. var. oleifera  Pietsch). These 
pumpkins are cultivated mainly for their oil and not for use 
as a vegetable, the latter seeds coming under 
subheading 1209 91 80. 
This subheading does not include roasted pumpkin seeds 
(subheading 2008 19 or 2008 97). 
1208 Flours and meals of oil seeds or oleaginous fruits, other
than those of mustard  
See note 2 to this chapter.  
1209 Seeds, fruit and spores, of a kind used for sowing  
1209 10 00 Sugar-beet seed 
This subheading covers only seeds of sugar beet ( Beta 
vulgaris var. altissima ). 
Also included here are seeds called monogerm seeds, 
obtained either through genetic process or by segmentation 
of the glomerules (seed called segmented or pre-thinned), 
whether or not enveloped by a coating, the most common 
being clay-based.  
1209 29 60 Fodder-beet seed ( Beta vulgaris  var.  alba ) 
This subheading also covers seeds called monogerm seeds, 
obtained either through genetic process or by segmentation 
of the glomerules (seed called segmented or pre-thinned), 
whether or not enveloped by a coating, the most common 
being clay-based.  
1209 30 00 Seeds of herbaceous plants cultivated principally for
their flowers 
This subheading includes the seeds of herbaceous plants 
cultivated exclusively or mainly for their flowers (flowers 
for cutting, decoration, etc.). The seeds of the species may 
be presented on a support medium, for example, in cellulose 
wadding or in peat. This subheading includes sweet-pea 
seeds ( Lathyrus odoratus ). ▼B
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1209 91 80 Other 
This subheading includes the seeds of pumpkins when used 
for sowing. 
See also the explanatory notes to subheadings 1207 99 96 
and 1212 99 95. 
1209 99 10 Forest-tree seeds  
This subheading covers grains and other seeds of forest 
trees, even if they are intended for the production of orna ­
mental trees or shrubs in the importing country. 
For the purposes of this subheading, the term ‘trees’ is taken 
to mean all trees, shrubs or shrublike trees whose trunks, 
stems and branches are of a woody consistency. 
This subheading covers all the seeds and fruit of a kind used 
for sowing: 
1. trees of European as well as exotic species intended for
the afforestation of land, with a view to the production of
timber but also for the purpose of retaining soils or as a
defence against erosion;
2.trees used for ornamental purposes or in the landscaping
of parks, public or private gardens or for lining public
squares, town streets, roads, canals, etc.
Among the trees of the second group — which for the most 
part belong to the same species as those of the first 
group — are included those trees which are used not only 
for their shape or the colour of their foliage (for example, 
certain types of poplar, maple, conifers, etc.) but also for 
their flowers (for example, mimosa, tamarisk, magnolia, 
lilac, laburnum, Japanese cherry, Judas tree, roses) or for 
the bright colour of their fruit (for example, cherry laurel, 
cotoneaster, pyracantha or ‘fire-thorn’). 
However, the following seeds and fruit are excluded from 
this subheading even if intended to be used for sowing: 
(a) the fruit or nuts falling in Chapter 8 (in particular, nuts,
for example, chestnuts, walnuts, hazelnuts, pecans,
almonds, etc.);
(b)the seeds and fruit falling in Chapter 9 (for example,
juniper seeds);
(c)oilseeds and oleaginous nuts falling in headings 1201 to
1207 (for example, beechnuts, palm kernels).
This subheading also excludes: 
(a) tamarind seeds (subheading 1209 99 99); and
(b)acorns and horse chestnuts (subheading 2308 00 40).▼B
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1210  Hop cones, fresh or dried, whether or not ground, 
powdered or in the form of pellets; lupulin  
1210 20 10 Hop cones, ground, powdered or in the form of pellets,
with higher lupulin content; lupulin 
In addition to lupulin, this subheading covers the products 
with higher lupulin content obtained by milling the hop 
cones after mechanical removal of the leaves, stalks, 
bracts and rachides.  
1211 Plants and parts of plants (including seeds and fruits), of 
a kind used primarily in perfumery, in pharmacy or for 
insecticidal, fungicidal or similar purposes, fresh, chilled, 
frozen or dried, whether or not cut, crushed or 
powdered 
1211 20 00 Ginseng roots 
This subheading covers the roots of ginseng ( Panax quin­
quefolium and Panax ginseng ). The root is cylindrical to 
spindle-shaped, with circular wrinkles round the upper 
third; they are often divided into several branches. The 
outer colour ranges from yellowish white to brown-yellow, 
and the interior is white and farinaceous (or hard like horn if 
it has been boiled in water). This subheading also covers 
crushed or ground ginseng roots. 
1211 90 30 Tonquin beans  
This subheading covers the seed of  Dipteryx odorata 
(family Leguminosae). They are also called tonga or tonka 
beans and coumaru. They contain coumarin and are used in 
the perfumery industry and in the manufacture of essences 
for diet drinks.  
1211 90 86 Other 
Provided that they are not included in a previous 
subheading of this heading, this subheading includes the 
plants, parts of plants, seeds and fruit mentioned in the 
HS Explanatory Note to heading 1211, eleventh paragraph, 
and the following: 
1. parts of the cannabis plant, whether or not mixed with
inorganic or organic substances (used simply as
extenders);
2.‘orange peas’ or ‘orangettes’ which are immature,
inedible oranges which fall soon after the tree has
blossomed and gathered dry, with a view, in particular,
to extraction of their essential oil (petit-grain);
3.leaves of dried dandelion ( Taraxacum officinale );
4.dried sorrel (Rumex acetosa );
5.dried nasturtium or Indian cress ( Tropaeolum majus );
6.seed husks of Psyllium ( Plantago ovata ) in the form of
heterogeneous fragments, obtained by threshing;
7.reishi ( Ganoderma lucidum ) mushroom powder;▼B
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This subheading does not include algae (heading 1212) or 
pumpkin seeds (heading 1207 or 1209).  
1212 Locust beans, seaweeds and other algae, sugar beet and
sugar cane, fresh, chilled, frozen or dried, whether or 
not ground; fruit stones and kernels and other 
vegetable products (including unroasted chicory roots 
of the variety Cichorium intybus sativum ) of a kind 
used primarily for human consumption, not elsewhere 
specified or included  
1212 21 00 and 
1212 29 00 Seaweeds and other algae 
See the HS Explanatory Note to heading 1212, (A).  
1212 91 20 and 
1212 91 80 Sugar beet 
These subheadings apply only to non-desugared beet having 
a sucrose content generally exceeding 60 % by weight 
calculated on the dry matter. Partly or wholly desugared, 
it falls in subheading 2303 20 10 or 2303 20 90.  
1212 92 00 Locust beans (carob) 
See the HS Explanatory Note to heading 1212, (C), first 
and second paragraphs.  
1212 99 41 and 
1212 99 49 Locust-bean seeds  
See the HS Explanatory Note to heading 1212, (C), third 
paragraph. 
1212 99 95 Other 
In addition to the products cited in the HS Explanatory Note 
to heading 1212, (D), third, fourth and fifth paragraphs, this 
subheading includes: 
1. tubers of konjak or konnyaku, whole, ground or
powdered;
2.‘pollen flour’ — small lumps consisting of pollen
collected by bees and agglomerated with nectar, honey
and bees' saliva;
3.ground seeds of guarana ( Paullinia cupana ), neither
roasted nor otherwise prepared.
Pumpkin seeds (heading 1207 or 1209) are not included in 
this subheading, with the exception of shelled pumpkin 
seeds which are to be classified under heading 1212 in 
accordance with the provisions laid down in the judgment 
of the Court of Justice of the European Union in Case C- 
229/06. 
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa),
clover, sainfoin, forage kale, lupines, vetches and 
similar forage products, whether or not in the form of 
pellets  ▼B
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1214 90 10 Mangolds, swedes and other fodder roots 
This subheading covers: 
1.mangolds (or fodder beet) ( Beta vulgaris  var.  alba );
2. swedes or rutabagas ( Brassica napus  var.  napobrassica );
3. other fodder roots, for example, forage turnips and forage
carrots.
The various species and varieties of Jerusalem artichoke
(for example,  Helianthus tuberosus ) are classified in
heading 0714, while parsnips ( Pastinaca sativa ) are clas­
sified in Chapter 7 as vegetables (heading 0706, if fresh
or chilled).▼B
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CHAPTER 13  
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND 
EXTRACTS 
1301 Lac; natural gums, resins, gum-resins and oleoresins (for
example, balsams)  
1301 20 00 Gum Arabic 
Gum Arabic (or acacia gum or Senegal gum) is presented in 
yellowish or reddish pieces, is translucent and is soluble in 
water but not in spirit.  
1302 Vegetable saps and extracts; pectic substances, pectinates
and pectates; agar-agar and other mucilages and thick­
eners, whether or not modified, derived from vegetable 
products 
Vegetable extracts of heading 1302 are crude raw vegetable 
materials obtained by, for instance, solvent extraction, which 
are not further chemically modified or processed. However, 
inert additives (for example, anti-caking agents) and 
processing related to standardisation, or physical treatment, 
such as drying or filtration, are allowed  
1302 11 00 Opium 
See the HS Explanatory Note to heading 1302, (A), (1).  
1302 12 00 Of liquorice  
See the HS Explanatory Note to heading 1302, (A), (2).  
1302 19 70 Other 
See the HS Explanatory Note to heading 1302, (A), (4) to 
(20). 
1302 20 10 and 
1302 20 90 Pectic substances, pectinates and pectates 
These subheadings cover the products referred to in the HS 
Explanatory Note to heading 1302, (B).  
1302 31 00 to 
1302 39 00 Mucilages and thickeners, whether or not modified, 
derived from vegetable products 
As long as a product either swells in cold water or dissolves 
in hot water, the mentioned criteria of the HS Explanatory 
Note to heading 1302, (C), first paragraph, are fulfilled.  
1302 31 00 Agar-agar 
See the HS Explanatory Note to heading 1302, (C), (1).  
1302 32 10 and 
1302 32 90 Mucilages and thickeners, whether or not modified, 
derived from locust beans, locust bean seeds or guar 
seeds 
See the HS Explanatory Note to heading 1302, (C), (2). 
These subheadings do not include guar seed endosperm 
(‘guar splits’) in the form of small, light-yellow, irregularly 
shaped flakes (heading 1404).  ▼B
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1302 39 00 Other 
In addition to the products listed in the HS Explanatory 
Note to heading 1302, (C), (3) to (5), this subheading 
also includes: 
1. the extract prepared from the alga  Furcellaria fastigiata ,
harvested on the coasts of Denmark, which is obtained in
the same way and put up in the same form as agar-agar;
2.mucilages derived from quince seeds;
3.mucilages derived from Iceland moss;
4.carrageenin and calcium, sodium and potassium carra ­
geenates, even when standardised with sugar (for
example, sucrose, glucose) added to ensure a constant
activity in use. The content of added sugar generally
does not exceed 25 %;
5.hydrocolloids extracted from seed husks of Psyllium
(Plantago ovata ).▼B
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CHAPTER 14  
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT 
ELSEWHERE SPECIFIED OR INCLUDED 
1401 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) 
1401 10 00 Bamboos 
See the HS Explanatory Note to heading 1401, second para ­
graph, (1). 
1401 20 00 Rattans 
See the HS Explanatory Note to heading 1401, second para ­
graph, (2). 
1401 90 00 Other 
This subheading includes the products referred to in the HS 
Explanatory Note to heading 1401, second paragraph, (3) to 
(7). The leaves of different species of  Typha (for example,  
Typha latifolia  or cattail) also fall in this subheading.  
1404 Vegetable products not elsewhere specified or included  
1404 20 00 Cotton linters 
See the HS Explanatory Note to heading 1404, second para ­
graph, (A). 
1404 90 00 Other 
This subheading includes the products referred to in the HS 
Explanatory Note to heading 1404, second paragraph, (B) 
to (F). 
The teazle-heads referred to in the HS Explanatory Note to 
heading 1404, second paragraph, (F), (7) are of the species  
Dipsacus sativus . 
This subheading also includes guar seed endosperm (‘guar 
splits’) in the form of small, light-yellow, irregularly shaped 
flakes.  ▼B
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SECTION III  
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE 
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE 
WAXES  
CHAPTER 15 
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE 
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE 
WAXES  
General  
For the purposes of the subheadings of this chapter which include the 
term, ‘industrial uses’ is to be taken to apply only to those uses which 
involve transformation of the basic product.  
On the other hand, ‘technical uses’, a term also found in some 
subheadings, implies no such transformation.  
Treatments such as purification, refining or hydrogenation are not 
regarded as ‘industrial uses’ or ‘technical uses’.  
It is stressed that even products suitable for human consumption may be 
intended for technical or industrial uses.  
The subheadings of this chapter which are devoted to products for 
technical or industrial uses other than the manufacture of foodstuffs 
for human consumption include oils and fats for the manufacture of 
animal feedingstuffs.  
Additional note 
1(a) The fluid fraction of vegetable oils obtained by separating 
off the solid phase, for example, by cooling, use of organic 
solvents, surfactants, etc., cannot be considered as crude 
oils. 
1502 Fats of bovine animals, sheep or goats, other than those
of heading 1503 
See the HS Explanatory Note to heading 1502. 
This heading includes rendered fats, such as: 
1. Greaves’ fat;
2.‘Acid’ fat, obtained by boiling the lowest-quality
unrendered fat in an aqueous solution of sulphuric acid
which hydrolyses the albuminoid substances in the
tissues, thus releasing the fat.
In addition to rendered fats, this heading includes 
unrendered fats, i.e. fat enclosed in its cellular membranes.  
1503 00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil,
not emulsified or mixed or otherwise prepared  
1503 00 11 and 
1503 00 19 Lard stearin and oleostearin 
These subheadings cover the products referred to in the 
second and penultimate paragraphs of the HS Explanatory 
Note to heading 1503.  ▼B
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1503 00 30 Tallow oil for industrial uses other than the manufacture
of foodstuffs for human consumption  
This subheading covers the product described in the fifth 
paragraph of the HS Explanatory Note to heading 1503, 
provided that it is intended for industrial uses other than 
the manufacture of foodstuffs for human consumption (see 
the general explanatory note to this chapter).  
1503 00 90 Other 
In addition to the products referred to in the third and fourth 
paragraphs of the HS Explanatory Note to heading 1503, 
this subheading includes tallow oil which does not meet the 
conditions laid down in subheading 1503 00 30, for 
example, tallow oil for technical uses.  
1504 Fats and oils and their fractions, of fish or marine 
mammals, whether or not refined, but not chemically 
modified 
See the HS General Explanatory Note to this chapter, 
part (A), sixth and seventh paragraphs.  
1504 10 10 to 
1504 10 99 Fish-liver oils and their fractions  
See the HS Explanatory Note to heading 1504, second 
paragraph. 
1504 10 10 Of a vitamin A content not exceeding 2 500 IU/g 
The vitamin A content of the liver oil obtained from 
Gadidae (cod, haddock, ling, hake, etc.) generally does 
not exceed 2 500 IU/g.  
1504 10 91 and 
1504 10 99 Other 
The vitamin A content of the liver oil obtained from 
tunny-fish, halibut and several kinds of shark, for 
example, generally exceeds 2 500 IU/g. 
Oils with an increased vitamin content remain classified in 
these subheadings provided that they have not lost the 
character of fish-liver oil. This is, for example, the case of 
fish-liver oils with a vitamin A content not exceeding 
100 000 IU/g. 
1504 20 10 and 
1504 20 90 Fats and oils and their fractions, of fish, other than liver 
oils 
These subheadings cover the fats and oils obtained from all 
species of fish, and their fractions, except the oils extracted 
exclusively from their livers, and include: 
1. oils obtained from herring and menhaden (a clupeid
similar to herring, fished exclusively for oil extraction);▼B
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2. oils obtained from the residues from the preserving
process, of less value than the oils above. Those of
commercial significance are the oils from Clupeidae
residues, the oils from tunny-fish and bonito residues
and the oils from Salmonidae residues;
3. oils from residues from the fish trade which are of a very
mixed composition and even less value;
4. fish stearin, which is described in the third paragraph of
the HS Explanatory Note to heading 1504.
The fats and oils of this subheading are used primarily for 
technical and industrial uses such as tanning, paint prepara ­
tions, cutting oils.  
1504 30 10 and 
1504 30 90 Fats and oils and their fractions, of marine mammals 
These subheadings include: 
1. whale oil and crude sperm oil (see the HS Explanatory
Note to heading 1504, first paragraph);
2.blubber of marine mammals;
3. oils from pinnipeds (seals, walruses and sea-lions).
These subheadings cover all oils of marine mammals, and 
their fractions, including those extracted from their livers 
such as sperm whale liver-oil which, being very rich in 
vitamin A, has properties similar to those of the fish-liver 
oils of subheadings 1504 10 10, 1504 10 91 and 1504 10 99.  
1505 00 Wool grease and fatty substances derived therefrom
(including lanolin) 
1505 00 10 Wool grease, crude  
See the first paragraph of the HS Explanatory Note to 
heading 1505. 
1505 00 90 Other 
This subheading covers: 
1.lanolin, which is described in the second, third and
fourth paragraphs of the HS Explanatory Note to
heading 1505;
2.fatty substances derived from wool grease (wool grease
olein and wool grease stearin), which are the liquid and
solid parts respectively obtained after distilling and then
pressing the wool grease.
1506 00 00 Other animal fats and oils and their fractions, whether 
or not refined, but not chemically modified  
This heading does not include inedible mixtures or prep ­
arations of animal fats and oils, for example, slaughterhouse 
fats from various animals or mixtures or preparations of 
animal and vegetable fats and oils, for example, waste 
frying fats (heading 1518).  ▼B
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1507 Soya-bean oil and its fractions, whether or not refined,
but not chemically modified  
1507 10 10 and 
1507 10 90 Crude oil, whether or not degummed 
For a definition of the term ‘crude’, see additional note 1 to 
this chapter, paragraphs (a), (b) and (c).  
1507 90 10 and 
1507 90 90 Other 
These subheadings include refined soya-bean oil.  
1508 Groundnut oil and its fractions, whether or not refined,
but not chemically modified  
1508 10 10 and 
1508 10 90 Crude oil 
See additional note 1(a) and (b) to this chapter.  
1508 90 10 and 
1508 90 90 Other 
These subheadings include refined groundnut oil.  
1509 Olive oil and its fractions, whether or not refined, but
not chemically modified  
Olive oil falling in this heading must meet the following 
three requirements: 
1. it must have been obtained solely from the treatment of
the fruit of the olive tree ( Olea europaea L.);
2. it must have been obtained solely by mechanical or other
physical means (for example, by pressing), thus
excluding the use of solvents (see note 2 to this chapter);
3. it must not have been re-esterified or mixed with other
oils, including olive-pomace oil falling in
heading 1510 00.
1509 10 10 Lampante olive oil  
See additional note 2(B)(1) to this chapter.  
1509 10 20 Extra virgin olive oil  
See additional note 2(B)(2) to this chapter.  
1509 10 80 Other 
See additional note 2(B)(3) to this chapter.  
1509 90 00 Other 
See additional note 2(C) to this chapter. 
This subheading includes not only refined olive oil but also 
refined olive oil blended with virgin olive oil.  ▼B
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1510 00 Other oils and their fractions, obtained solely from
olives, whether or not refined, but not chemically 
modified, including blends of these oils or fractions 
with oils or fractions of heading 1509 
This heading covers only those oils meeting the requirement 
set out in item 1 of the explanatory note to heading 1509. 
Like those falling in heading 1509, oils falling in 
heading 1510 00 must not have been re-esterified or 
mixed with other oils, i.e., oils other than olive oil, but: 
— they may be extracted by means of solvents or by 
physical means; 
— they may be blended with oils or fractions falling in 
heading 1509; the most common blend consists of a 
mixture of refined olive-pomace oil and virgin olive oil.  
1510 00 10 Crude oils 
See additional note 2(D) to this chapter.  
1510 00 90 Other 
This subheading includes refined olive-pomace oil and 
blends of refined olive-pomace oil with virgin olive oil.  
1511 Palm oil and its fractions, whether or not refined, but
not chemically modified  
1511 10 10 and 
1511 10 90 Crude oil 
See additional note 1(a) and (b) to this chapter. 
Crude palm oil decomposes more rapidly than other oils and 
consequently has a high free-fatty-acid content.  
1511 90 11 and 
1511 90 19 Solid fractions 
These subheadings cover palm stearin.  
1511 90 91 and 
1511 90 99 Other 
These subheadings include: 
1. refined palm oil;
2.the fluid fraction of palm oil obtained when the solid
phase is separated off by cooling or by the use of
organic solvents or surfactants. This fraction (palm
olein), which may have a fatty-acid composition in
some cases very similar to that of unfractionated palm
oil, can normally be distinguished by comparing the
relative proportions of its component triglycerides with
that of typical unfractionated palm oil. The triglycerides
containing higher number carbon atoms (C  52 and C  54 )
are found in greater amounts in the fluid fraction than
in the unfractionated oil, whereas triglycerides containing
the relatively lower number carbon atoms (C  50 and C  48 )
predominate in the solid fraction.▼B
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1512 Sunflower-seed, safflower or cotton-seed oil and fractions
thereof, whether or not refined, but not chemically 
modified 
1512 11 91 Sunflower-seed oil 
See additional note 1(a) and (b) to this chapter, together 
with part (A) of the HS Explanatory Note to heading 1512.  
1512 11 99 Safflower oil 
See additional note 1(a) and (b) to this chapter, together 
with part (B) of the HS Explanatory Note to heading 1512.  
1512 19 90 Other 
This subheading includes refined sunflower-seed oil and 
refined safflower oil. 
1512 21 10 to 
1512 29 90 Cotton-seed oil and its fractions 
See the HS Explanatory Note to heading 1512, part (C).  
1514 Rape, colza or mustard oil and fractions thereof,
whether or not refined, but not chemically modified 
1514 11 10 to 
1514 19 90 Low-erucic-acid rape or colza oil and its fractions  
See subheading note 1 to this chapter and the HS 
Explanatory Note to heading 1514, part (A), second para ­
graph, second sentence. 
1515 Other fixed vegetable fats and oils (including jojoba oil)
and their fractions, whether or not refined, but not 
chemically modified  
1515 30 10 and 
1515 30 90 Castor oil and its fractions 
Castor oil is also known as ‘palma Christi oil’ and ‘kerva 
oil’. 
These subheadings do not cover Curcas oil (or purgative oil) 
extracted from the seeds of the ‘ Jatraopha curcas ’ tree, of 
the Euphorbiaceae family, often called ‘American castor oil’ 
or ‘wild castor oil’ (subheadings 1515 90 40 to 1515 90 99).  
1517 Margarine; edible mixtures or preparations of animal or
vegetable fats or oils or of fractions of different fats or 
oils of this chapter, other than edible fats or oils or their 
fractions of heading 1516 
For the definition of the term ‘margarine’, see the HS 
Explanatory Note to subheadings 1517 10 and 1517 90.  
1517 10 10 and 
1517 10 90 Margarine, excluding liquid margarine  
See the HS Explanatory Note to heading 1517, fifth para ­
graph, (A).  ▼B
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It should be noted that the water content is not a deter ­
mining factor in the classification of products in these 
subheadings.  
1517 90 91 Fixed vegetable oils, fluid, mixed  
This subheading includes mixtures of chemically modified 
vegetable oils.  
1521 Vegetable waxes (other than triglycerides), beeswax,
other insect waxes and spermaceti, whether or not 
refined or coloured  
1521 10 00 Vegetable waxes 
In addition to the products described in the HS Explanatory 
Note to heading 1521, part (I), this subheading includes 
coffee wax which occurs naturally in all parts of the 
coffee shrub (beans, parchment skin, leaves, etc.) and is 
a by-product of the manufacture of decaffeinated coffee. It 
is black, has a coffee-like smell and is used in the manu ­
facture of certain cleaning products.  
1521 90 91 Raw 
This subheading includes waxes in natural combs.  
1521 90 99 Other 
This subheading includes waxes, pressed or refined, whether 
or not bleached or coloured.  
1522 00 Degras; residues resulting from the treatment of fatty
substances or animal or vegetable waxes 
1522 00 31 and 
1522 00 39 Containing oil having the characteristics of olive oil  
See additional note 3 to this chapter, which specifies the 
residues which are excluded from these subheadings.  ▼B
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SECTION IV  
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; 
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES  
CHAPTER 16 
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, 
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES  
General  
For the classification of composite food preparations (including 
so-called ‘prepared meals’) consisting of, for example, sausage, meat, 
meat offal, fish or crustaceans, molluscs or other aquatic invertebrates or 
any combination thereof, together with vegetables, spaghetti, sauce, etc., 
see note 2 to this chapter and the HS General Explanatory Note to this 
chapter, penultimate paragraph.  
The second sentence of the first paragraph of note 2 (classification in 
the heading corresponding to the component which predominates by 
weight) also applies to the determination of the subheadings. The 
foregoing does not apply, however, to preparations containing liver, 
of headings 1601 00 and 1602 (see paragraph 2 of the note).  
Additional note 2 As a general rule, the cut from which a part is obtained is 
identifiable only where the part measures approximately 
100 × 80 × 2 mm or more. 
The expression ‘parts thereof’ applies solely to parts when 
the cut from which they were obtained (for example, hams) 
can be determined by positive means, rather than by a 
process of elimination.  
1601 00 Sausages and similar products, of meat, meat offal or
blood; food preparations based on these products  
The fact that products may be considered to be ‘sausages 
and similar products’ for trade purposes is not a determining 
factor for the purposes of classification in this heading. 
Chopped or comminuted meat preparations which have 
become moulded into shape as a result of being packed in 
cans or other rigid containers, whether or not cylindrical, are 
not regarded as ‘sausages’ for the purposes of this heading.  
1601 00 10 Of liver  
This subheading includes sausages and similar products 
containing liver, with or without the addition of meat, 
meat offal, fat, etc., provided that the liver gives the 
products their essential character. These products, 
generally cooked and sometimes smoked, are recognisable 
essentially by the characteristic taste of liver.  ▼B
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1601 00 91 Sausages, dry or for spreading, uncooked 
This subheading covers uncooked sausages, provided that 
they have been matured (for example, by drying in the 
air) and are ready for immediate consumption. 
Such products can also be smoked, provided that the 
smoking does not cause a total coagulation of the 
albumins brought about by a heat treatment such as 
smoking at a high temperature. 
Consequently, this subheading covers sausages which are 
normally eaten in slices (such as salami, Arles sausages, 
Plockwurst), as well as sausages for spreading, for 
example, Teewurst.  
1601 00 99 Other 
This subheading includes: 
1.sausages and the like, fresh, which have not undergone
any maturing process;
2.cooked sausages, for example, Frankfurter sausages,
Strasbourg sausages, Vienna sausages, mortadellas,
sausages made from chitterlings known as ‘andouilles’
and ‘andouillettes’, white puddings, black puddings and
other similar specialities.
1602  Other prepared or preserved meat, meat offal or blood  
See additional note 6(a) to Chapter 2 providing for the 
classification of uncooked seasoned poultry under 
Chapter 16. Whether uncooked poultry meat is seasoned 
or not shall be determined by application of the methods 
for the sensory testing of uncooked seasoned poultry meat 
laid down in Commission Implementing Regulation (EU) 
No 1362/2013 (  1). 
1602 10 00 Homogenised preparations 
See subheading note 1 to this chapter.  
1602 20 10 and 
1602 20 90 Of liver of any animal 
These subheadings cover prepared or preserved products 
containing liver, whether or not mixed with meat or other 
meat offal, provided that the liver gives the products their 
essential character. The main products of these subheadings 
are obtained from goose or duck livers (sub ­
heading 1602 20 10).  
_____________  
( 1 ) Commission Implementing Regulation (EU) No 1362/2013 of 11 December 2013 
laying down the methods for the sensory testing of uncooked seasoned poultry for 
the purposes of its classification in the Combined Nomenclature (OJ L 343, 
19.12.2013, p. 9).▼B
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1602 31 11 to 
1602 39 85  Of poultry of heading 0105 
These subheadings include poultry and parts of poultry 
preserved after cooking. 
These products include: 
1. chicken in jelly;
2. halves or quarters of chicken in sauce and whole legs of
turkey, goose or chicken, whether frozen or not;
3.poultry pâté (consisting essentially of poultrymeat to
which veal, pig fat, truffles and spices have been
added), whether or not frozen;
4.prepared dishes containing poultrymeat as the basic
ingredient, together with other products such as
vegetables, rice or products of the macaroni type as a
supplement to the meat dish itself. Examples of dishes
within this category are preparations known as ‘chicken
with rice’ and ‘chicken with mushrooms’, as well as
frozen prepared poultry dishes put up on a tray,
holding separately the meat itself and the various other
items.
In determining the percentage of poultrymeat or offal, the 
weight of any bones must be disregarded.  
1602 31 11 Containing exclusively uncooked turkey meat 
See additional note 1 to this chapter.  
1602 32 11 Uncooked 
See additional note 1 to this chapter.  
1602 39 21 Uncooked 
See additional note 1 to this chapter.  
1602 41 10 and 
1602 41 90 Hams and cuts thereof 
See additional note 2 to this chapter for the scope of the 
term ‘cuts thereof’, and the relevant explanatory notes. 
Chopped or finely comminuted preparations are excluded 
from these subheadings, even if they are made from hams 
or cuts thereof.  
1602 42 10 and 
1602 42 90 Shoulders and cuts thereof 
See additional note 2 to this chapter for the scope of the 
term ‘cuts thereof’, and the relevant explanatory notes.  ▼B
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Chopped or finely comminuted preparations are excluded 
from these subheadings, even if they are made from 
shoulders or cuts thereof.  
1602 49 11 to 
1602 49 50 Of domestic swine 
For the determination of the percentages of meat or meat 
offal of any kind, including fats of any kind or origin, see 
Commission Regulation (EEC) No 226/89 (OJ L 29, 
31.1.1989, p. 11). 
In determining these percentages, gelatines and sauces are 
not to be taken into account.  
1602 49 15 Other mixtures containing hams (legs), shoulders, loins
or collars, and cuts thereof 
See additional note 2 to this chapter for the scope of the 
term ‘cuts thereof’, and the relevant explanatory notes. 
Mixtures falling in this subheading must contain at least one 
of the cuts (and/or parts thereof) referred to in the title of 
the subheading, though that cut need not confer on the 
mixture its essential character. The mixture may also 
contain meat or meat offal of other animals.  
1602 50 10 Uncooked; mixtures of cooked meat or offal and
uncooked meat or offal 
See additional note 1 to this chapter.  
1602 50 31 Corned beef, in airtight containers 
For the purposes of subheading 1602 50 31, the expression 
‘in airtight containers’ is taken to mean products put up in 
containers which have been sealed up, whether or not under 
vacuum, to prevent air or other gases from coming in or out 
of them. Once the container is opened, the original seal is 
permanently broken. 
This subheading includes products put up, inter alia, in 
sealed plastic bags whether or not under vacuum.  
1602 90 61 Uncooked; mixtures of cooked meat or offal and
uncooked meat or offal 
See additional note 1 to this chapter.  
1604 Prepared or preserved fish; caviar and caviar substitutes
prepared from fish eggs 
See subheading note 2 to this chapter.  ▼B
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1604 12 91 In airtight containers 
See the explanatory note to subheading 1602 50 31.  
1604 14 26 Fillets known as ‘loins’ 
This subheading covers only fillets within the meaning of 
the HS Explanatory Note to heading 0304, (1), which have 
the three following characteristics: 
— cooked; 
— packed, without a liquid covering medium, in bags (or 
wrappers) of a kind used for packaging food, whether or 
not vacuum-packed or heat-sealed; and 
— frozen.  
1604 14 36 Fillets known as ‘loins’ 
See the explanatory note to subheading 1604 14 26.  
1604 14 46 Fillets known as ‘loins’ 
See the explanatory note to subheading 1604 14 26.  
1604 19 31 Fillets known as ‘loins’ 
See the explanatory note to subheading 1604 14 26.  
1604 20 05 Preparations of surimi 
See the explanatory note to subheading 0304 93 10. 
The preparations falling in this subheading are made from 
surimi mixed with other products (for example, flour, starch, 
proteins, the meat of crustaceans, spices, flavourings and 
colourings). They are subjected to heat treatment and 
generally presented in a frozen state.  
▼M10
1604 31 00 and 
1604 32 00  Caviar and caviar substitutes 
These subheadings also include frozen products.  
▼B
1605 Crustaceans, molluscs and other aquatic invertebrates,
prepared or preserved  
See subheading note 2 to this chapter.  
1605 29 00 Other 
This subheading covers shrimps and prawns packed in 
airtight containers (see the explanatory note to 
subheading 1602 50 31). 
1605 53 10 In airtight containers 
See the explanatory note to subheading 1602 50 31.  ▼B
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CHAPTER 17  
SUGARS AND SUGAR CONFECTIONERY 
1701 Cane or beet sugar and chemically pure sucrose, in solid
form 
1701 12 10 to 
1701 14 90 Raw sugar not containing added flavouring or colouring 
matter 
See subheading note 1 to this chapter. 
These subheadings include: 
1. certain white unrefined sugars;
2.brown sugars with a low degree of polarisation, obtained
from the second and third strikes in the
sugar-manufacturing process and ranging in colour
from yellow to dark brown as a result mainly of the
molasses they contain, having a sucrose content
generally between 85 and 98 % by weight;
3.less pure sugars resulting from the refining process or
from the manufacture of sugar candy, for example,
fourths, pieces and brown sugars.
1701 12 10 and 
1701 12 90 Beet sugar 
See the HS Explanatory Note to subheadings 1701 12, 
1701 13 and 1701 14. 
1701 13 10 and 
1701 13 90 Cane sugar specified in subheading note 2 to this 
chapter 
See the HS Explanatory Note to subheadings 1701 12, 
1701 13 and 1701 14. 
1701 14 10 and 
1701 14 90 Other cane sugar 
See the HS Explanatory Note to subheadings 1701 12, 
1701 13 and 1701 14. 
1701 91 00 Containing added flavouring or colouring matter 
Flavoured or coloured sugars are classified in this 
subheading even if their sucrose content is below 99,5 % 
by weight. 
1701 99 10 White sugar 
See additional note 3 to this chapter. 
The white sugars of this subheading are sugars, whether or 
not refined, which are generally white in colour because of 
their high sucrose content (99,5 % by weight and over).  ▼B
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For the determination of the sucrose content of white sugar 
in relation to additional note 3 to Chapter 17, the polar ­
imetric method set out in Commission Directive 79/796/ 
EEC, Annex II, method 10, is to be applied (OJ L 239, 
22.9.1979, p. 24).  
1702 Other sugars, including chemically pure lactose, maltose,
glucose and fructose, in solid form; sugar syrups not 
containing added flavouring or colouring matter; 
artificial honey, whether or not mixed with natural 
honey; caramel 
1702 11 00 and 
1702 19 00 Lactose and lactose syrup 
See the HS Explanatory Note to heading 1702, (A), (1), 
and (B), first paragraph. 
1702 30 10 Isoglucose 
See additional note 5 to this chapter.  
1702 30 50 and 
1702 30 90 Other 
For the purposes of calculating the percentage weight of 
glucose, the expression ‘in the dry state’ is to be taken to 
exclude both free water and water of crystallisation.  
1702 40 10 Isoglucose 
See additional note 5 to this chapter.  
1702 60 10 Isoglucose 
See additional note 5 to this chapter.  
1702 60 80 Inulin syrup  
See additional note 6 (a) to this chapter.  
1702 90 30 Isoglucose 
See additional note 5 to this chapter.  
1702 90 80 Inulin syrup  
See additional note 6 (b) to this chapter.  
1702 90 95 Other 
This subheading includes: 
1.maltose, other than chemically pure maltose;
2.invert sugar;
3. sucrose syrups (other than maple syrup), neither coloured
nor flavoured;▼B
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4. the products inaccurately called ‘high-test molasses’
obtained by the hydrolysis and concentration of raw
cane juice and used mainly as a nutritive medium in
the manufacture of antibiotics and also for the manu ­
facture of ethyl alcohol;
5. lactulose, other than chemically pure lactulose.
1703 Molasses resulting from the extraction or refining of
sugar 
1703 10 00 Cane molasses 
See the HS Explanatory Note to subheading 1703 10.  
1704 Sugar confectionery (including white chocolate), not
containing cocoa 
1704 10 10 and 
1704 10 90 Chewing gum, whether or not sugar-coated  
These subheadings cover sweetened chewing gum, char ­
acterised by the presence of chicle gum or other similar 
non-edible products, irrespective of the form in which 
they are put up (slabs, sugar-coated lozenges, balls, etc.), 
including ‘bubble gum’.  
1704 90 10 Liquorice extract containing more than 10 % by weight
of sucrose but not containing other added substances  
This subheading covers only liquorice extract containing by 
weight more than 10 % of sucrose, without the addition of 
any other sugars, flavourings or other substances, whether 
or not put up in the form of cakes, sticks, pastilles, etc. 
Liquorice extract prepared as confectionery by the addition 
of other substances falls in subheading 1704 90 99 irre ­
spective of the proportion of sucrose.  
1704 90 30 White chocolate  
See the HS Explanatory Note to heading 1704, second para ­
graph, (6). 
1704 90 51 to 
1704 90 99 Other 
These subheadings cover most of the sugar preparations 
commonly known as ‘sweets’ or ‘confectionery’. These 
preparations remain classified in these subheadings, even 
if they contain potable spirits or an alcohol-based liqueur. 
These subheadings also include pastes for the manufacture 
of fondant, marzipan, nougat, etc., which are 
semi-manufactured products used in confectionery and 
generally put up as blocks or cakes. These 
semi-manufactures remain classified in these subheadings, 
even if their sugar content is later increased in the course 
of processing into final products, provided that they are 
specifically intended by their composition to be used only 
in manufacturing a certain type of confectionery.  ▼B
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These subheadings exclude: 
(a) edible ices, even where presented as bars attached to a
stick in the manner of lollipops (heading 2105 00);
(b) confectionery containing cocoa mixed in varying
proportions with confectionery not containing cocoa
and packaged for sale as a mixture (heading 1806).
1704 90 51 Pastes, including marzipan, in immediate packings of a
net content of 1 kg or more 
See the HS Explanatory Note to heading 1704, second para ­
graph, (4) and (9). 
This subheading includes sugar-coating or glazing mixes.  
1704 90 55 Throat pastilles and cough drops  
See the HS Explanatory Note to heading 1704, second para ­
graph, (5). 
1704 90 61 Sugar-coated (panned) goods  
This subheading covers sugar confectionery goods, such as 
sugar-coated almonds with a hard sugar coating or shell. 
‘Panned’ sweets are obtained by putting the centre of a 
sweet (for example, an almond) into a pan of sugar syrup; 
when the pan is rotated, the centre collects sugar. On 
cooling, the sugar forms a distinct outer coating.  
1704 90 65 Gum confectionery and jelly confectionery, including
fruit pastes in the form of sugar confectionery 
Gum confectionery and jelly confectionery are products 
made from gelling agents (such as gum arabic, gelatine, 
pectin and certain starches), together with sugar and 
flavourings. They take various forms, for example, human 
or animal shapes.  
1704 90 71 Boiled sweets, whether or not filled 
Boiled sweets are hard, sometimes brittle, and may be clear 
or opaque in appearance. They consist essentially of sugars 
which have been boiled and to which small quantities of 
other substances (except fats) have been added to achieve a 
large variety of flavours, consistencies and colours. Such 
products may also contain a central filling.  
1704 90 75 Toffees, caramels and similar sweets 
Toffees, caramels and similar sweets are products which, 
like boiled sweets, are obtained by boiling sugar but 
contain added fat.  
1704 90 81 Compressed tablets 
Compressed tablets are sugar confectionery presented in 
various forms obtained by compression, with or without a 
binder.  ▼B
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1704 90 99 Other 
This subheading covers sugar confectionery not included in 
previous subheadings. It includes: 
1. fondants;
2.marzipan in packages for immediate consumption having
a net content of less than 1 kg (marzipan in other
packages: subheading 1704 90 51);
3.nougat;
4.liquorice extract put up as confectionery.▼B
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CHAPTER 18  
COCOA AND COCOA PREPARATIONS 
1801 00 00 Cocoa beans, whole or broken, raw or roasted 
Cocoa beans contain (by weight) 49 to 54 % of a fat called 
cocoa butter, 8 to 10 % starch, 8 to 10 % protein, 1 to 2 % 
theobromine, 5 to 10 % tannins (catechine or ‘cocoa red’), 4 
to 6 % cellulose, 2 to 3 % minerals, sterols (vitamin D) and 
various ferments. 
1803 Cocoa paste, whether or not defatted  
This heading includes cocoa paste, whether or not in pieces, 
but treated with alkaline substances to increase its solubility. 
This heading does not include cocoa paste treated in such a 
way but having the form of a powder (heading 1805 00 00).  
1805 00 00 Cocoa powder, not containing added sugar or other
sweetening matter 
Cocoa powder to which small quantities of lecithin (about 
5 % by weight) have been added remains classified in this 
heading, since the purpose is to increase the capacity of 
cocoa powder to form dispersions in liquids and thereby 
facilitate the preparation of cocoa-based beverages (soluble 
cocoa). 
1806 Chocolate and other food preparations containing cocoa  
Only products containing cocoa beans, cocoa paste or cocoa 
powder are considered to contain cocoa within the meaning 
of heading 1806.  
1806 20 10 Containing 31 % or more by weight of cocoa butter or
containing a combined weight of 31 % or more of cocoa 
butter and milk-fat  
This subheading includes the products generally known as 
‘chocolate couverture’ and ‘milk chocolate couverture’.  
1806 20 30 Containing a combined weight of 25 % or more, but less
than 31 % of cocoa butter and milk-fat 
This subheading includes the products generally known as 
‘milk chocolate’.  
1806 20 50 Containing 18 % or more by weight of cocoa butter 
This subheading includes the products generally known as 
‘plain chocolate’.  
1806 20 70 Chocolate milk crumb  ▼B
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Chocolate milk crumb is obtained by vacuum drying an 
intimate aqueous mix of sugar, milk and cocoa; it is 
generally used for the manufacture of milk chocolate. It 
may take the form of irregular, friable pieces or be in the 
form of powder. Chocolate milk crumb usually contains by 
weight between 35 and 70 % of sugar, between 15 and 
50 % of milk solids and between 5 and 30 % of cocoa. 
The specialised crumb-making process brings about the 
crystallisation of these ingredients.  
1806 20 95 Other 
This subheading covers other preparations of cocoa, in 
particular, praline paste and chocolate spread.  
1806 31 00 Filled  
See the HS Explanatory Note to subheading 1806 31.  
1806 32 10 With added cereal, fruit or nuts 
This subheading includes solid blocks, slabs and bars of 
chocolate containing cereal, fruit or nuts, whether or not 
in pieces, embedded throughout the chocolate.  
1806 90 11 and 
1806 90 19 Chocolates (including pralines), whether or not filled 
As regards the term ‘filled’, the HS Explanatory Note to 
subheading 1806 31 applies,  mutatis mutandis . 
These subheadings cover products normally capable of 
being consumed in a single mouthful, consisting of: 
— filled chocolate; or 
— a combination of chocolates with any edible substance, 
in layers; or 
— a mixture of chocolates with any edible foodstuff.  
1806 90 11 Containing alcohol 
Assortments of chocolate, in which some chocolates contain 
alcohol and some do not, are to be classified in accordance 
with general rule 3(b) for the interpretation of the Combined 
Nomenclature.  
1806 90 19 Other 
See the explanatory note to subheading 1806 90 11.  
1806 90 31 Filled  
As regards the term ‘filled’, the HS Explanatory Note to 
subheading 1806 31 applies,  mutatis mutandis . 
This subheading includes filled chocolate Easter eggs and 
other novelty shapes.  ▼B
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1806 90 39 Not filled 
This subheading includes chocolate vermicelli, flakes and 
the like, and solid or hollow chocolate eggs and figurines.  
1806 90 50 Sugar confectionery and substitutes therefor made from
sugar substitution products, containing cocoa  
This subheading covers sugar confectionery of 
heading 1704, for example, toffees and sugar-coated 
goods, to which cocoa has been added.  
1806 90 60 Spreads containing cocoa 
This subheading covers chocolate spreads put up in 
immediate packings with a net content of 2 kg or less.  
1806 90 90 Other 
This subheading includes certain powders containing cocoa 
for the manufacture of creams, edible ice-cream, desserts 
and similar preparations subject to the exclusions set out 
in the HS General Explanatory Note to this chapter.  ▼B
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CHAPTER 19  
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; 
PASTRYCOOKS' PRODUCTS  
General  
The ‘cocoa powder content’ of products of this chapter is normally 
calculated by multiplying the sum of the contents of theobromine and 
caffeine by a factor of 31.  
The theobromine and caffeine contents are determined by HPLC (High 
Performance Liquid Chromatography).  
In the case of products containing caffeine or theobromine from sources 
other than cocoa, these additional amounts of caffeine or theobromine 
should not be taken into account in calculating the cocoa content.  
1901 Malt extract; food preparations of flour, groats, meal,
starch or malt extract, not containing cocoa or 
containing less than 40 % by weight of cocoa calculated 
on a totally defatted basis, not elsewhere specified or 
included; food preparations of goods of headings 0401 
to 0404, not containing cocoa or containing less than 
5 % by weight of cocoa calculated on a totally 
defatted basis, not elsewhere specified or included  
Only products containing cocoa beans, cocoa paste or cocoa 
powder are considered to contain cocoa within the meaning 
of heading 1901.  
1901 20 00 Mixes and doughs for the preparation of bakers' wares
of heading 1905 
This subheading includes the dough mixes referred to in the 
HS Explanatory Note to heading 1901, (II), eighth para ­
graph, (7) and (8). 
This subheading does not include dried or cooked wafers of 
flour or starch, whether or not intended to be used in bakers' 
wares (heading 1905). 
1901 90 11 and 
1901 90 19 Malt extract  
See the HS Explanatory Note to heading 1901, (I). 
Malt extract contains dextrines, maltose, proteins, vitamins, 
enzymes and flavouring. 
These subheadings do not include preparations for infants, 
put up for retail sale, which contain malt extracts even 
where malt extract is one of the main constituents (sub ­
heading 1901 10 00).  
1902 Pasta, whether or not cooked or stuffed (with meat or
other substances) or otherwise prepared, such as 
spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, 
cannelloni; couscous, whether or not prepared  ▼B
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1902 20 91 Cooked 
This subheading also covers pre-cooked pasta.  
1902 30 10 Dried 
For the purposes of this subheading, the term ‘dried’ refers 
to products in a dry and brittle state with a low moisture 
content (up to approximately 12 %), which have undergone 
either direct drying in the sun or an industrial drying process 
(for example, tunnel-drying or roasting or frying).  
1902 40 90 Other 
This subheading covers prepared couscous, for example, 
couscous put up with meat, vegetables and other 
ingredients, provided that the meat content does not 
exceed 20 % by weight of the preparation.  
1904 Prepared foods obtained by the swelling or roasting of 
cereals or cereal products (for example, corn flakes); 
cereals (other than maize (corn)) in grain form or in 
the form of flakes or other worked grains (except 
flour, groats and meal), pre-cooked or otherwise 
prepared, not elsewhere specified or included  
See notes 3 and 4 to this chapter. 
Only products containing cocoa beans, cocoa paste or cocoa 
powder are considered to contain cocoa within the meaning 
of heading 1904.  
1904 10 10 to 
1904 10 90 Prepared foods obtained by the swelling or roasting of 
cereals or cereal products  
Products obtained by the process referred to in the HS 
Explanatory Note to heading 1904, (A), fourth paragraph, 
including products obtained from other cereals, remain clas ­
sified here when they are transformed, after swelling, into 
flours, groats or pellets. 
These subheadings include irregularly shaped packing 
materials, even when rendered unfit for human 
consumption, produced by the extrusion of products such 
as corn meal. 
1904 20 10 to 
1904 20 99 Prepared foods obtained from unroasted cereal flakes or 
from mixtures of unroasted cereal flakes and roasted 
cereal flakes or swelled cereals  
See the HS Explanatory Note to heading 1904, (B).  
1904 30 00 Bulgur wheat 
See the HS Explanatory Note to heading 1904, (C).  
1904 90 10 and 
1904 90 80 Other 
See the HS Explanatory Note to heading 1904, (D).  ▼B
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1905 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 
This heading covers cocktail snacks ready for consumption 
in the form of, for example, dried peas or peanuts which are 
completely coated with dough if, because of its thickness 
and taste, the dough coating determines the essential 
character of the product. 
Only products containing cocoa beans, cocoa paste or cocoa 
powder are considered to contain cocoa within the meaning 
of heading 1905. 
This heading does not include uncooked dough, in any 
form, for the production of bread, pastries, cakes, biscuits 
and other bakers' wares, whether or not containing cocoa 
(subheading 1901 20 00). 
1905 10 00 Crispbread 
See the HS Explanatory Note to heading 1905, 
paragraph (A)(4). 
This subheading also covers such products obtained by 
extrusion. 
1905 20 10 to 
1905 20 90 Gingerbread and the like  
See the HS Explanatory Note to heading 1905, 
paragraph (A)(6). 
These subheadings do not include ‘speculoos’ or Russian 
bread (‘patience’).  
1905 31 11 to 
1905 31 99 Sweet biscuits 
See additional notes 1 and 2 to this chapter and the HS 
Explanatory Note to heading 1905, paragraph (A)(8)(b). 
These subheadings include such products obtained by 
extrusion. 
1905 31 30 Containing 8 % or more by weight of milkfats 
This subheading includes butter biscuits.  
1905 31 91 Sandwich biscuits  
This subheading covers products consisting of a distinct 
layer of any foodstuff substance between two layers of 
biscuit. The filling may be, for example, chocolate, jam, 
fondant cream or nut paste.  
1905 32 05 to 
1905 32 99 Waffles and wafers 
See additional note 1 to this chapter and the HS 
Explanatory Note to heading 1905, paragraph (A)(9).  ▼B
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1905 32 91 Salted, whether or not filled 
This subheading includes savoury waffles containing 
cheese. 
1905 40 10 and 
1905 40 90 Rusks, toasted bread and similar toasted products  
See the HS Explanatory Note to heading 1905, 
paragraph (A)(5). 
1905 90 20 Communion wafers, empty cachets of a kind suitable for
pharmaceutical use, sealing wafers, rice paper and 
similar products  
See the HS Explanatory Note to heading 1905, 
paragraph (B).  
1905 90 30 Bread, not containing added honey, eggs, cheese or fruit,
and containing by weight in the dry matter state not 
more than 5 % of sugars and not more than 5 % of fat  
The term ‘bread’ includes products of different sizes. 
This subheading includes ordinary bread in its various 
forms, special breads such as gluten bread for diabetics 
and ships' biscuits. 
1905 90 45 Biscuits 
See the HS Explanatory Note to heading 1905, para ­
graphs (A)(8)(a) and (c). 
1905 90 55 Extruded or expanded products, savoury or salted 
See the HS Explanatory Note to heading 1905, para ­
graphs (A)(7) and (15). 
1905 90 70 Containing 5 % or more, by weight, of sucrose, invert
sugar or isoglucose 
This subheading includes all fine bakers' wares not covered 
by preceding subheadings, for example, cakes, pastries and 
meringues. 
1905 90 80 Other 
This subheading includes quiches, pizzas and types of bread 
not included in subheadings 1905 90 30 and 1905 90 70. 
This subheading includes irregularly shaped packing 
materials, even when rendered unfit for human 
consumption, produced by the extrusion of starch.  ▼B
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CHAPTER 20  
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS 
OF PLANTS  
General  
This chapter covers snack-products ready for consumption, in the form 
of, for example, dried peas or peanuts which are only partially coated 
with dough and where the essential character of the product is 
consequently given by the vegetables, fruit, nuts or other parts of plants.  
This chapter also covers cucumbers and gherkins that have undergone 
complete lactic fermentation.  
However, cucumbers and gherkins which have not undergone complete 
lactic fermentation and which are provisionally preserved in brine are to 
be classified in subheading 0711 40 00 if they are not suitable for 
immediate consumption. In general, such products contain by weight 
at least 10 % of salt.  
Note 4 For the determination of the dry-weight content of tomato 
juice, the analytical method set out in the Annex to 
Commission Regulation (EEC) No 1979/82 (OJ L 214, 
22.7.1982, p. 12) is to be applied.  
Additional note 1 In order to determine the acid content of the product, aliquot 
proportions of the liquid and solid parts of the goods should 
be homogenised.  
2001 Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid  
See note 3 to this chapter.  
2001 90 10 Mango chutney 
For the purposes of this subheading and 
subheading 2103 90 10, ‘mango chutney’ means a prep ­
aration of pickled mangoes to which various products 
such as ginger, dried grapes, pepper and sugar have been 
added. 
Whereas the mango chutney falling in this subheading 
contains pieces of fruit, the mango chutney falling in 
subheading 2103 90 10 takes the form of a completely 
homogenised sauce, the consistency of which varies in 
thickness. 
2001 90 50 Mushrooms 
This subheading does not include mushrooms which have 
been only provisionally preserved by the processes specified 
in heading 0711, for example, by a strong brine containing 
vinegar or acetic acid.  
2002 Tomatoes prepared or preserved otherwise than by
vinegar or acetic acid  
2002 10 10 and 
2002 10 90 Tomatoes, whole or in pieces 
These subheadings include tomatoes, whole or in pieces, 
whether or not peeled, preserved by sterilising.  ▼B
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2002 90 11 to 
2002 90 99  Other 
These subheadings include tomato purée, whether or not in 
cake form, tomato concentrate and tomato juice, the 
dry-weight content of which is 7 % or more. They also 
include tomato powder obtained by dehydrating tomato 
juice; however, they do not include powder resulting from 
grinding the flakes obtained by drying tomatoes previously 
cut into slices, which falls in subheading 0712 90 30.  
2004 Other vegetables prepared or preserved otherwise than
by vinegar or acetic acid, frozen, other than products of 
heading 2006  
See note 3 to this chapter. 
This heading does not cover preparations of products of 
heading 0714 which are not considered to be vegetables 
(subheading 2001 90 40, 2006 00 38, 2006 00 99 or 
2008 99 91). 
2004 10 10 Cooked, not otherwise prepared 
This subheading includes the products referred to in the HS 
Explanatory Note to heading 2004, second paragraph, (1).  
2004 10 91 and 
2004 10 99 Other 
These subheadings include the products referred to in the 
HS Explanatory Note to heading 2004, second paragraph, 
(3). 
2004 90 50 Peas ( Pisum sativum ) and immature beans of the species 
Phaseolus spp., in pod  
For the purposes of this subheading, ‘beans in pod’ is to be 
taken to mean only beans of the genera  Phaseolus and 
Vigna picked before maturity, the whole pod of which is 
edible. The pod may be of various colours such as uniform 
green, green with grey or blue markings, or yellow (wax 
beans). 
2005 Other vegetables prepared or preserved otherwise than
by vinegar or acetic acid, not frozen, other than 
products of heading 2006  
The explanatory note to heading 2004 applies to this 
heading. 
This heading covers the product known as ‘papad’, which is 
made of sheets of dried dough prepared from flour of 
leguminous vegetables, salt, spices, oil, raising agents and 
in some cases small amounts of cereal flour or rice flour.  
2005 10 00 Homogenised vegetables 
See subheading note 1 to this chapter.  
2005 20 80 Other 
This subheading includes potatoes, sliced or chipped, 
precooked in fat or oil, chilled and vacuum-packed.  ▼B
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2005 70 00 Olives 
This subheading covers the olives referred to in the HS 
Explanatory Note to heading 2005, fourth paragraph, (1), 
whether or not stuffed with vegetables (for example, 
pimentos or sweet peppers), fruit or nuts (for example, 
almonds) or a mixture of vegetables and fruit or nuts.  
2006 00 Vegetables, fruit, nuts, fruit-peel and other parts of
plants, preserved by sugar (drained, glacé or cryst­
allised) 
2006 00 31 to 
2006 00 38 With a sugar content exceeding 13 % by weight 
See additional note 2(a) to this chapter as regards sugar 
content.  
2007 Jams, fruit jellies, marmalades, fruit or nut purée and 
fruit or nut pastes, obtained by cooking, whether or not 
containing added sugar or other sweetening matter 
See note 5 to this chapter, as regards ‘obtained by cooking’. 
See additional note 2(a) to this chapter, as regards ‘sugar 
content’.  
2007 10 10 to 
2007 10 99 Homogenised preparations 
See subheading note 2 to this chapter.  
2008 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  
See additional note 2(a) to this chapter, as regards ‘sugar 
content’. 
See additional note 3 to this chapter, as regards ‘added 
sugar’. 
See additional note 4 to this chapter, as regards ‘spirit 
content’.  
2008 11 10 to 
2008 19 99 Nuts, groundnuts and other seeds, whether or not mixed 
together 
These subheadings include the products referred to in the 
HS Explanatory Note to heading 2008, second paragraph, 
(1) and (2), including mixtures thereof.
These subheadings also include such products: 
1. which have been flaked or crushed, used in particular in
pastries; or
2.which have been ground or otherwise crushed, in the
form of paste, whether or not containing other added
substances.▼B
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However, these subheadings exclude pastes for making 
marzipan, nougat, etc. (heading 1704).  
2008 19 12 to 
2008 19 99  Other, including mixtures  
These subheadings cover nuts and other seeds, excluding 
groundnuts, and mixtures of nuts and other seeds, even 
those in which groundnuts predominate.  
2008 30 51  Grapefruit segments, including pomelos  
For the purposes of this subheading, ‘segments’ means the 
natural sections of the fruit, whole. 
The presence of small quantities of broken segments, not 
resulting from a deliberate process, does not affect classifi­
cation in this subheading.  
▼M17  
2008 30 55 and 
2008 30 75  Mandarins (including tangerines and satsumas); clemen ­
tines, wilkings and other similar citrus hybrids  
These subheadings include frozen mandarin segments where 
the membranes have been chemically removed.  
▼B 
2008 30 71  Grapefruit segments, including pomelos  
See the explanatory note to subheading 2008 30 51.  
▼M17  
2008 30 90  Not containing added sugar  
See the explanatory note to subheadings 2008 30 55 and 
2008 30 75.  
▼B 
2009  Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or 
not containing added sugar or other sweetening matter  
See note 6 to this chapter, as regards ‘juice, unfermented 
and not containing added spirit’. 
See subheading note 3 to this chapter, as regards the ‘Brix 
value’. 
See additional note 5(a) to this chapter, as regards ‘added 
sugar’. 
For the purposes of additional note 5(b) to this chapter, 
products to which sugar has been added in such a 
quantity that they contain by weight less than 50 % of 
fruit juice are considered to have lost the original 
character of the fruit juices of heading 2009.  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 124  
For determining whether products have lost their original 
character or not with regard to the addition of sugar, only 
additional notes 2 and 5 to this chapter are to be applied. 
The content of various sugars expressed as sucrose is 
determined in accordance with the said additional note 2. 
If the content of added sugar calculated in accordance with 
additional note 5(a) to this chapter exceeds 50 % by weight, 
the calculated fruit juice content is less than 50 % by weight 
so that the product is not to be classified under 
heading 2009. 
Additional note 5(b) to this chapter is not to be applied to 
concentrated natural fruit juices. 
Consequently, concentrated natural fruit juices are not 
excluded from heading 2009. 
As regards the addition of other substances to products of 
heading 2009, see the HS Explanatory Note to 
heading 2009. 
E X A M P L E 
The analysis of a sample of orange juice gives the following 
results: 
— value indicated by refractometer at a temperature of 
20 °C: 65,3, 
— calculated content of various sugars expressed as sucrose 
(additional note 2 to this chapter): 62,0 (65,3 × 0,95), 
— calculated added sugar content (additional note 5 to this 
chapter): 49 % by weight (62,0 - 13), 
— calculated fruit juice content: 51 % by weight 
(100 - 49). 
Conclusion: the sample is considered, within the meaning of 
additional note 5(b) to this chapter, not to have lost its 
original character, because the calculated fruit juice 
content is not less than 50 % by weight.  
2009 11 11 to 
2009 11 99  Frozen  
See the HS Explanatory Note to subheading 2009 11.  
2009 50 10 and 
2009 50 90  Tomato juice  
See note 4 to this chapter and the relevant explanatory 
notes.  
2009 69 51  Concentrated  
See additional note 6 to this chapter.  
2009 69 71  Concentrated  
See additional note 6 to this chapter.  ▼B
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CHAPTER 21  
MISCELLANEOUS EDIBLE PREPARATIONS  
General  
Classification of ‘food supplements’ (as referred to in point (16) of the 
HS Explanatory Note to heading 2106), in particular other food prep ­
arations presented in measured doses, such as capsules, tablets, pastilles 
and pills, and which are intended for use as food supplements, is also to 
be seen in the light of the criteria set out in the judgment of the Court of 
Justice of the European Union in Joined Cases C-410/08 to C-412/08 
(‘Swiss Caps’).  
Additional note 1 This additional note covers in particular maltodextrins.  
2101 Extracts, essences and concentrates, of coffee, tea or
maté and preparations with a basis of these products 
or with a basis of coffee, tea or maté; roasted chicory 
and other roasted coffee substitutes, and extracts, 
essences and concentrates thereof 
2101 11 00 Extracts, essences and concentrates 
This subheading covers extracts, essences and concentrates 
of coffee in the form of powder, granules, flakes, blocks and 
any other solid form. 
This subheading includes products in liquid or in paste form 
(even frozen). Such products are used in particular for food 
preparations (for example, to produce chocolates, cakes and 
pastries, ice-cream).  
2101 30 19 Other 
This subheading includes non-germinated barley grains, 
husked, roasted and usable in the production of beer as a 
colouring and flavouring agent, or as a coffee substitute.  
2102 Yeasts (active or inactive); other single-cell
micro-organisms, dead (but not including vaccines of 
heading 3002); prepared baking powders  
2102 10 10 Culture yeast 
See the HS Explanatory Note to heading 2102, part (A), 
third paragraph, (4). 
These yeasts are cultured on special media for specific uses, 
in particular for distilling and wine-making. With them, it is 
possible to achieve highly precise characteristics in 
fermented products.  
2102 20 11 and 
2102 20 19 Inactive yeasts 
These yeasts, described in the HS Explanatory Note to 
heading 2102, part (A), fourth and fifth paragraphs, are 
commonly sold as ‘food industry yeast’. They are usually 
put up as powder, chips or granules.  ▼B
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2102 20 90 Other 
See the HS Explanatory Note to heading 2102, part (B).  
2102 30 00 Prepared baking powders 
See the HS Explanatory Note to heading 2102, part (C).  
2103 Sauces and preparations therefor; mixed condiments and
mixed seasonings; mustard flour and meal and prepared 
mustard  
This heading also includes products presented as sweet 
sauces of various tastes (e.g. caramel), if not included 
under a more specific heading (e.g. sauces containing 
cocoa of heading 1806, or flavoured or coloured sugar 
syrups of heading 2106). They can be used inter alia as 
dessert sauces or toppings (e.g. for ice creams or puddings).  
2103 90 10 Mango chutney, liquid 
For the purposes of this subheading, mango chutney means 
a preparation of pickled mangoes to which various products 
such as ginger, dried grapes, pepper and sugar have been 
added. 
The mango chutney of this subheading is in the form of a 
sauce, in a more or less liquid state, completely 
homogenised.  
2103 90 30 Aromatic bitters of an alcoholic strength by volume of
44,2 % to 49,2 % vol containing from 1,5 % to 6 % by 
weight of gentian, spices and various ingredients and 
from 4 % to 10 % of sugar, in containers holding 
0,5 litre or less  
The products referred to in this subheading are concentrated 
liquid alcoholic preparations, deriving their particular 
flavour, which is both bitter and strongly aromatic, from 
the gentian roots used in their manufacture, in combination 
with various spices and aromatic substances. 
These concentrated aromatic bitters constitute additives 
intended for use both as flavourings in drinks (cocktails, 
syrups, soft drinks, etc.) and as seasonings to be used in 
the same way as sauces and mixed condiments in cooked 
food and pastries (soups, prepared meat, fish or vegetable 
dishes, sauces, delicatessen products, fruit compotes and 
fruit salads, fruit tarts, desserts, sorbets, etc.). 
These aromatic bitters are generally sold as ‘Angostura 
bitters’.  
2103 90 90 Other 
This subheading includes products, which would otherwise 
fall within chapter 22, prepared for culinary purposes and 
rendered unsuitable for consumption as beverages.  ▼B
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This subheading includes in particular ‘cooking liquors’ 
which are products referred to colloquially as ‘cooking 
wines’, ‘cooking Port’, ‘cooking Cognac’ and ‘cooking 
brandy’. Cooking wines consist of ordinary wine or of 
de-alcoholised wine, or of a mixture of both, to which 
salt, or a combination of several seasonings (e.g. salt and 
pepper) has been added, rendering the product unsuitable for 
consumption as a beverage. In general, those products 
contain at least 5 g/l of salt.  
2104 Soups and broths and preparations therefor;
homogenised composite food preparations 
2104 20 00 Homogenised composite food preparations 
The expression ‘homogenised composite food preparations’ 
is defined in note 3 to this chapter. 
The phrase ‘Such preparations may contain a small quantity 
of visible pieces of ingredients’ in note 3 to chapter 21 does 
not imply that there is a fixed limit in percentage by weight 
or size for those visible pieces in order for the product to be 
covered by subheading 2104 20 00. The concept of ‘a small 
quantity of visible pieces of ingredients’ is to be interpreted 
on the basis of the objective characteristics of the product; it 
has to be assessed whether the visible pieces have been 
added in such a quantity that they constitute a considerable 
volume of the product. If so, the product would have to be 
classified elsewhere (for example, under heading 2005), 
since the product would have lost the character of a 
homogenised composite food preparation.  
2105 00 Ice cream and other edible ice, whether or not
containing cocoa  
For the purposes of this heading, ‘ice cream and other 
edible ice’ means food preparations, whether or not put 
up for retail sale, whether or not containing cocoa or 
chocolate (even as a coating), which are in a solid or 
paste-like state as a result of freezing and which are 
intended to be eaten in that state. 
The essential characteristic of these products is that they 
revert to a liquid or semi-liquid state at an ambient 
temperature of about 0 °C. 
However, preparations which, although they have all the 
appearance of edible ices, do not possess the essential char ­
acteristic described above, fall in heading 1806, 
heading 1901 or heading 2106, as appropriate. 
The products of this heading have very varied names (water 
ices, ice cream, cassata, Neapolitan slices, etc.) and are put 
up in varied forms; they may contain cocoa or chocolate, 
sugar, vegetable fat or milkfat, milk (whether or not 
skimmed), fruit, stabilisers, flavourings, colouring, etc. 
The total content of these fats does not, in general exceed 
15 % by weight of the finished product. However, certain 
specialities, for the manufacture of which a large proportion 
of cream is used, may contain by weight a total of about 
20 % of fat.  ▼B
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In the production of certain edible ices, air is incorporated 
into the raw materials used in order to increase the volume 
of the finished product (expansion). 
Only products containing cocoa beans, cocoa paste or cocoa 
powder are considered to contain cocoa within the meaning 
of heading 2105 00. 
See also the HS Explanatory Note to heading 2105, 
especially with reference to exclusions.  
2106 Food preparations not elsewhere specified or included  
2106 10 20 and 
2106 10 80 Protein concentrates and textured protein substances 
See the HS Explanatory Note to heading 2106, second para ­
graph, (6), excluding that part referring to protein hydroly ­
sates. 
These subheadings exclude concentrated milk proteins (sub ­
heading 0404 90 or heading 3504 00). 
When determining the sucrose content for the purposes of 
classification within these subheadings, the content of the 
invert sugar expressed as sucrose must be taken into 
account. 
2106 90 20 Compound alcoholic preparations, other than those
based on odoriferous substances, of a kind used for the 
manufacture of beverages  
See the HS Explanatory Note to heading 2106, second para ­
graph, (7). 
See additional note 2 to this chapter. 
This subheading excludes similar compound preparations 
having an alcoholic strength by volume not exceeding 
0,5 % vol (subheading 2106 90 92 or 2106 90 98). 
2106 90 30 Isoglucose syrups  
See additional note 3 to this chapter.  
2106 90 92 and 
2106 90 98 Other 
See the HS Explanatory Note to heading 2106, second para ­
graph, (1) to (5), (8) to (11) and (13) to (16), and the third 
paragraph of the explanatory note to subheadings 2106 10 20 
and 2106 10 80.  ▼B
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CHAPTER 22  
BEVERAGES, SPIRITS AND VINEGAR  
General 
Where a distinction is made in this chapter between products in 
containers holding 2 litres or less and those holding more than 
2 litres, the quantity to be taken into consideration is the volume of 
liquid contained in the containers and not the capacity of the containers.  
This chapter covers — in so far as they are not medicaments — tonic 
preparations which, even though they are taken in small quantities, for 
example, by the spoonful, are suitable for direct consumption as 
beverages. Non-alcoholic tonic preparations which require dilution 
before consumption do not fall in Chapter 22 (generally, heading 2106).  
Additional note 
2(b) The potential alcoholic strength by volume is to be 
calculated by multiplying the mass of the sugars (calculated 
in kilograms of invert sugar) contained in 100 litres of the 
product in question by a factor of 0,6.  
2201 Waters, including natural or artificial mineral waters
and aerated waters, not containing added sugar or 
other sweetening matter nor flavoured; ice and snow 
2201 10 11 to 
2201 10 90 Mineral waters and aerated waters 
These subheadings cover the products referred to in the HS 
Explanatory Note to heading 2201, paragraphs (B) and (C). 
These subheadings do not include natural mineral water in 
aerosol containers for use in the care of the skin 
(heading 3304) 
2201 10 11 and 
2201 10 19 Natural mineral waters 
‘Natural mineral waters’ means water which complies with 
the relevant version of Directive 2009/54/EC of the 
European Parliament and of the Council (OJ L 164, 
26.6.2009, p. 45). 
2201 90 00 Other 
This subheading includes the products referred to in the HS 
Explanatory Note to heading 2201, paragraphs (A) and (D). 
This subheading also covers water vapour and natural water, 
filtered, sterilised, purified or softened.  
2202 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or 
flavoured, and other non-alcoholic beverages, not 
including fruit or vegetable juices of heading 2009  
The expression ‘non-alcoholic beverages’ is defined in 
note 3 to this chapter.  ▼B
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Non-alcoholic beverages of this heading are liquids directly 
suitable and intended for human consumption by drinking 
regardless of the quantity in which they are absorbed, or the 
special purposes for which various kinds of liquids may be 
consumed, in so far as they are not included in any other 
more specific heading. Purely subjective, variable factors 
such as the manner in which such beverages are taken or 
the purpose for which they are consumed, e.g. to quench 
thirst or to improve health, are not relevant for their clas ­
sification (see the judgment of the Court of Justice of the 
European Union in case 114/80). 
This heading includes, interalia, liquid, ready-to-drink 
nutrition for infants.  
2202 10 00 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or 
flavoured  
The soft drinks referred to in the HS Explanatory Note to 
heading 2202, paragraph (A), are covered by this 
subheading. 
The presence of anti-oxidants, vitamins, stabilisers or 
quinine do not affect the classification of soft drinks. 
This subheading includes liquid products, composed of 
water, sugar and flavourings, put up in a plastic bag and 
intended to be made in the home into ice-lollies by freezing. 
See also additional note 1 to this chapter.  
2202 99 19 Other 
This subheading includes tonic preparations as described in 
the explanatory note to this chapter, general, second para ­
graph. These non-alcoholic beverages, often referred to as 
food supplements, may be based on extracts from plants 
(including herbs) and may contain added vitamins and/or 
minerals. In general, these preparations should maintain 
general health and well-being; therefore, they differ from 
the flavoured or sweetened waters and other soft drinks of 
subheading 2202 10 00, referred to in the HS Explanatory 
Note to heading 2202, paragraph (A).  
2202 99 91 to 
2202 99 99 Other, containing by weight of fat obtained from the 
products of headings 0401 to 0404  
These subheadings include the liquid product known 
commercially as ‘filled milk’, provided that it is a 
beverage ready for consumption. ‘Filled milk’ is a product 
with a basis of skimmed milk or powdered skimmed milk to 
which are added refined vegetable fats or oils in a quantity 
almost identical to the quantity of natural fat extracted from 
the initial whole milk. This beverage is classified in the 
subdivisions of these subheadings according to its milkfat 
content. 
See the explanatory note to subheading 2202 99 19.  ▼B
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2204 Wine of fresh grapes, including fortified wines; grape
must other than that of heading 2009  
See additional note 2(a) to this chapter, as regards ‘actual 
alcoholic strength by volume’.  
2204 10 11 to 
2204 10 98 Sparkling wine 
See subheading note 1 to this chapter.  
2204 10 11 Champagne 
Champagne is a sparkling wine produced in the French 
province of Champagne from grapes exclusively harvested 
in that province.  
2204 10 15 Prosecco  
Prosecco is a sparkling wine with a protected designation of 
origin, obtained from grapes of the ‘Glera’ vine variety 
harvested in the regions of the designations of origin ‘Pros ­
ecco’, ‘Conegliano-Valdobbiadene — Prosecco’, ‘Colli 
Asolani — Prosecco’ and ‘Asolo — Prosecco’. 
2204 21 06 to 
2204 21 09 Wine, other than that referred to in subheading 2204 10, 
in bottles with ‘mushroom’ stoppers held in place by ties 
or fastenings; wine, otherwise put up, with an excess 
pressure due to carbon dioxide in solution of not less 
than 1 bar but less than 3 bar, measured at a 
temperature of 20 °C 
Thеsе subheadings cover: 
1. wine, put up in bottles with ‘mushroom’ stoppers, which
does not comply with the definition of ‘sparkling wine’
in subheading note 1 to this chapter;
2.wine, put up otherwise than in bottles with ‘mushroom’
stoppers, with an excess pressure of not less than 1 bar
but less than 3 bar at 20 °C.
Cork stoppers complying with the sketch below, and similar 
stoppers made of plastic materials, are considered to be 
‘mushroom’ stoppers.
  ▼B
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2204 21 11 to 
2204 21 98  Other 
See additional notes 4 and 5 to this chapter. 
The non-volatile constituents of the total dry extract within 
the meaning of additional note 4(A) include sugars, 
glycerol, tannins, tartaric acid, colouring matter and salts.  
2204 21 11 to 
2204 21 78 Wine with a protected designation of origin (PDO) 
See additional note 6(a) to this chapter.  
2204 21 23 Tokaj 
See additional note 4(B)(b) to this chapter.  
2204 21 79 and 
2204 21 80 Wine with a protected geographical indication (PGI)  
See additional note 6(a) to this chapter.  
2204 22 10 Wine, other than that referred to in subheading 2204 10 , 
in bottles with ‘mushroom’ stoppers held in place by ties 
or fastenings; wine, otherwise put up, with an excess 
pressure due to carbon dioxide in solution of not less 
than 1 bar but less than 3 bar, measured at a 
temperature of 20 °C 
The explanatory note to subheadings 2204 21 06 to 
2204 21 09 applies, mutatis mutandis.  
2204 22 22 to 
2204 22 98 Other 
See additional notes 4 and 5 to this chapter. 
The non-volatile constituents of the total dry extract within 
the meaning of additional note 4(A) include sugars, 
glycerol, tannins, tartaric acid, colouring matter and salts.  
2204 22 22 to 
2204 22 78 Wine with a protected designation of origin (PDO) 
See additional note 6(a) to this chapter.  
2204 22 33 Tokaj 
See additional note 4(B)(b) to this chapter.  
2204 22 79 and 
2204 22 80 Wine with a protected geographical indication (PGI)  
See additional note 6(a) to this chapter.  ▼B
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2204 29 10 Wine, other than that referred to in subheading 2204 10,
in bottles with ‘mushroom’ stoppers held in place by ties 
or fastenings; wine, otherwise put up, with an excess 
pressure due to carbon dioxide in solution of not less 
than 1 bar but less than 3 bar, measured at a 
temperature of 20 °C 
The explanatory note to subheadings 2204 21 06 to 
2204 21 09 applies,  mutatis mutandis . 
2204 29 22 to 
2204 29 98 Other 
See additional notes 4 and 5 to this chapter. 
The non-volatile constituents of the total dry extract within 
the meaning of additional note 4(A) include sugars, 
glycerol, tannins, tartaric acid, colouring matter and salts.  
2204 29 22 to 
2204 29 78 Wine with a protected designation of origin (PDO) 
See additional note 6(a) to this chapter.  
2204 29 79 and 
2204 29 80 Wine with a protected geographical indication (PGI)  
See additional note 6(a) to this chapter.  
2204 30 10 In fermentation or with fermentation arrested otherwise 
than by the addition of alcohol 
See additional note 3 in connection with additional note 2(a), 
2(b) and 2(c) to this chapter.  
2204 30 92 Concentrated 
See additional note 7 to this chapter.  
2204 30 96 Concentrated 
See additonal note 7 to this chapter.  
2205 Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances 
Wines covered by this heading and described in the HS 
Explanatory Note to heading 2205 include: 
1. beverages known as ‘Marsala all'uovo’, ‘Marsala alla
mandorla’ and ‘Crema di Marsala all'uovo’, which are
based on Marsala wine, and flavoured with egg yolks,
almonds and other aromatic materials;
2.wine-based beverages known as ‘Sangria’, flavoured
with lemon or orange, for example.▼B
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See additional note 8 to this chapter. Products having an 
actual alcoholic strength by volume of less than 7 % vol fall 
in heading 2206 00.  
2206 00 Other fermented beverages (for example, cider, perry,
mead, saké); mixtures of fermented beverages and 
mixtures of fermented beverages and non-alcoholic 
beverages, not elsewhere specified or included 
►M7 Products obtained through fermentation remain clas ­
sified under heading 2206 provided that they retain the
character of products classified under that heading, namely
that of fermented beverages. Products to which, for instance,
distilled alcohol, water and other substances (such as syrup,
various aromas and colourings, and, in some cases, a cream
base) have been added, might have changed their character ­
istics. When those additions result in losing the taste, smell
and/or appearance of a beverage produced from a particular
fruit or natural product, that is to say a fermented beverage
of heading 2206, those products are to be classified under
heading 2208 (see, to that effect, for example the judgments
of the Court of Justice of the European Union in Case
C-150/08 (  1 ) and in Joined Cases C-532/14 and C-533/
14 (  2 )). ◄
2206 00 10 Piquette 
See additional note 9 to this chapter.  
2206 00 31 to 
2206 00 89 Other 
These subheadings include the products described in the HS 
Explanatory Note to heading 2206, second paragraph, (1) to (10).  
2206 00 31 and 
2206 00 39 Sparkling 
See additional note 10 to this chapter as regards sparkling. 
As regards mushroom stoppers in the above additional note, 
see the explanatory note to subheadings 2204 21 06 to 
2204 21 09, final paragraph.  
2206 00 51 to 
2206 00 89 Still, in containers holding 
These subheadings include beverages which are not the 
product of the natural fermentation of the must of fresh 
grapes but are produced from concentrated grape must. 
This must is stable and can be stored for use as required. 
The fermentation process is usually started with yeast. Sugar 
may also be added to the must before or during fermen ­
tation. The product obtained by this process may finally be 
sweetened, fortified or blended.  
2207 Undenatured ethyl alcohol of an alcoholic strength by
volume of 80 % vol or higher; ethyl alcohol and other 
spirits, denatured, of any strength  
_____________  
( 1 ) Judgment of the Court of Justice of 7 May 2009,  Siebrand , C-150/08, 
ECLI:EU:C:2009:294. 
( 2 ) Judgment of the Court of Justice of 12 May 2016,  Toorank Productions , C-532/14 and 
C-533/14, ECLI:EU:C:2016:337.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 135  
2207 10 00  Undenatured ethyl alcohol of an alcoholic strength by 
volume of 80 % vol or higher  
See the HS Explanatory Note to heading 2207, except for 
the fourth paragraph. 
Spirituous beverages (for example, gin, vodka) fall in 
subheadings 2208 20 12 to 2208 90 78, regardless of their 
alcoholic strength.  
2207 20 00  Ethyl alcohol and other spirits, denatured, of any 
strength  
See the HS Explanatory Note to heading 2207, fourth para­
graph.  
2208  Undenatured ethyl alcohol of an alcoholic strength by 
volume of less than 80 % vol; spirits, liqueurs and 
other spirituous beverages  
Spirits, liqueurs and other spirituous beverages of 
heading 2208 are alcoholic liquids generally intended for 
human consumption and are prepared: 
— either directly by distilling (with or without added 
flavouring) natural fermented liquids such as wine or 
cider, or previously fermented fruit, marc, grain or 
other vegetable products, or 
— by simply adding various aromatic substances, and 
sometimes sugar, to alcohol produced by distillation. 
The various spirituous beverages are described in the HS 
Explanatory Note to heading 2208, third paragraph, (1) to (18).  
As regards undenatured spirits, it should be noted that they 
remain classified in this heading even if they have an 
alcoholic strength of 80 % vol or higher, whether or not the 
product is ready for consumption as a drink. 
This heading does not cover alcoholic beverages obtained by 
fermentation (headings 2203 00 to 2206 00).  
▼M18  
2208 20  Spirits obtained by distilling grape wine or grape marc  
See the HS Explanatory Note to heading 2208, third para­
graph, (1). 
This subheading includes ‘wine distillate’ (or ‘raw distillate 
of wine’) which is obtained by the primary distillation, after 
alcoholic fermentation, of grape wine. It does not have the 
properties of neutral ethyl alcohol or of a spirit drink but 
still retains the aroma and taste of the raw material used. 
Wine distillate can be added to a wine spirit to obtain  
Brandy or Weinbrand . 
▼B 
2208 30 11 to 
2208 30 88  Whiskies  
Whisk(e)y is a spirit distilled from a mash of cereals and 
marketed at an alcoholic strength by volume of 40 % vol or 
higher, either in bottles or in other containers. 
Scotch whisky is whisky distilled and matured in Scotland. 
Whiskies with added aerated water (whisky-soda) are 
excluded from these subheadings and fall in 
subheading 2208 90 69 or 2208 90 78.  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 136  
2208 30 30  Single malt whisky  
Single malt Scotch whisky is a spirit which is produced, in 
pot stills at a single distillery, by distilling a fermented ma sh 
of only malted barley.  
2208 30 41 and 
2208 30 49  Blended malt whisky, in containers holding  
Blended malt Scotch whisky is produced by blending two or 
more single malt Scotch whiskies which have been distilled/ 
obtained at different distilleries.  
2208 30 61 and 
2208 30 69  Single grain whisky and blended grain whisky, in 
containers holding  
Single grain Scotch whisky is a spirit, other than single malt 
Scotch whisky or blended malt Scotch whisky, which is 
produced at a single distillery by distilling a fermented 
mash of malted barley with or without whole grains of 
other cereals (predominantly, wheat or maize). 
Blended grain Scotch whisky is produced by blending two 
or more single grain Scotch whiskies which have been 
distilled/obtained at different distilleries.  
2208 30 71 and 
2208 30 79  Other blended whisky, in containers holding  
Other blended Scotch whisky (‘Blended Scotch Whisky’) is 
produced by blending one or more single malt Scotch 
whiskies with one or more single grain Scotch whiskies.  
2208 40 11 to 
2208 40 99  Rum and other spirits obtained by distilling fermented 
sugar-cane products  
These subheadings include, for example, rum and tafia, as 
described in the HS Explanatory Note to heading 2208, 
third paragraph, (3), provided that they retain their organo­
leptic characteristics.  
2208 50 11 and 
2208 50 19  Gin, in containers holding  
Gin is a spirituous beverage generally obtained by simple or 
successive distillations of rectified cereal spirits or ethyl 
alcohol with juniper berries and other aromatic substances 
(for example, coriander, angelica root, anise, ginger). 
For the purposes of these subheadings, only spirituous 
beverages having the organoleptic characteristics of gin 
are regarded as gin. 
The following, for example, are consequently excluded from 
these subheadings: 
(a) Geneva (subheading 2208 50 91 or 2208 50 99); 
(b) Aquavit (subheading 2208 90 56 or 2208 90 77); 
(c) Kranawitter (subheading 2208 90 56 or 2208 90 77).  
2208 60 11 to 
2208 60 99  Vodka  
See the HS Explanatory Note to heading 2208, third para­
graph, (5).  
2208 70 10 and 
2208 70 90  Liqueurs and cordials  
See the HS Explanatory Note to heading 2208, first para­
graph, (B), and third paragraph.  ▼B
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2208 90 11 and 
2208 90 19  Arrack, in containers holding 
Arrack is a spirit manufactured, using a special yeast, from 
sugar-cane molasses or from molasses of the sweet juices of 
plants and of rice. 
Arrack should not be confused with raki which is obtained 
by redistilling raisin or dry fig spirits with aniseed and falls 
in subheading 2208 90 56 or 2208 90 77.  
2208 90 33 and 
2208 90 38 Plum, pear or cherry spirit (excluding liqueurs), in 
containers holding 
Plum, pear and cherry spirits are spirituous beverages 
obtained exclusively by fermenting and distilling plum, 
pear or cherry musts. 
As regards the terms ‘plums’ and ‘cherries’, see the HS 
Explanatory Note to heading 0809.  
2208 90 48 Other 
For the purposes of this subheading, spirits distilled from 
fruit are spirituous beverages obtained exclusively by 
alcoholic fermentation and distillation of fruit (other than 
plums, pears or cherries), for example, from apricots, 
bilberries, raspberries, blackberries, black currants, white 
currants, red currants, strawberries, apples, including 
spirits obtained from cider. Calvados falls in 
subheading 2208 90 45. 
2208 90 56 Other 
This subheading includes aniseed spirits, raki, agave spirits 
other than tequila (for example, mezcal), spirits distilled 
from aromatic herbs, ‘digestive’ bitters, aquavit, kranawitter, 
spirits distilled from roots (for example, gentian spirits), 
sorghum spirits, Hefebrand or lees spirit.  
2208 90 69 Other spirituous beverages 
In addition to the beverages referred to in the HS 
Explanatory Note to heading 2208, third paragraph, (14) 
to (18), the subheading also includes: 
1. spirituous beverages with added aerated water (for
example, whisky-soda);
2.tea with alcohol;
3.spirituous beverages mixed together or spirituous
beverages mixed with fruit or vegetables juices (cock ­
tails).
2208 90 71 Distilled from fruit  
See the explanatory note to subheading 2208 90 48. This 
subheading includes calvados.  
2208 90 77 Other 
See the explanatory note to subheading 2208 90 56.  ▼B
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2208 90 78 Other spirituous beverages 
See the explanatory note to subheading 2208 90 69.  
2208 90 91 and 
2208 90 99  Undenatured ethyl alcohol of an alcoholic strength by 
volume of less than 80 % vol, in containers holding 
►M7 Products which are obtained not exclusively through
fermentation but also through a process of purification,
which leads to those products losing the properties and
characteristics of fermented beverages and acquiring those
of ethyl alcohol, are classified under heading 2208 (see, to
that effect, for example the judgment of the Court of Justice
of the European Union in Case C-196/10 (  1) as regards a
liquid described as a ‘malt beer base’ with an alcoholic
strength by volume of 14 % and obtained from brewed
beer which has been clarified and then subjected to ultra ­
filtration, by which the concentration of ingredients such as
bitter substances and proteins has been reduced).
See also the explanatory note to heading 2206 00. ◄ 
2209 00 Vinegar and substitutes for vinegar obtained from acetic
acid 
2209 00 11 and 
2209 00 19 Wine vinegar, in containers holding  
See additional note 11 to this chapter. 
See also the HS Explanatory Note to heading 2209, part (I), 
second paragraph, (1).  
2209 00 91 and 
2209 00 99 Other, in containers holding 
These subheadings include the products referred to in the 
HS Explanatory Note to heading 2209, part (I), second 
paragraph, (2), (3) and (4), and part (II).  
_____________  
( 1 ) Judgment of the Court of Justice of 14 July 2011,  Paderborner Brauerei , C-196/10, 
ECLI:EU:C:2011:487.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 139 
CHAPTER 23  
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED 
ANIMAL FODDER 
Additional note 3 The potential alcoholic strength by mass is to be calculated 
by multiplying the mass of the sugars (calculated in 
kilograms of invert sugar) contained in 100 kg of the 
product in question by a factor of 0,47.  
2301 Flours, meals and pellets, of meat or meat offal, of fish 
or of crustaceans, molluscs or other aquatic invert­
ebrates, unfit for human consumption; greaves 
2301 20 00 Flours, meals and pellets, of fish or of crustaceans,
molluscs or other aquatic invertebrates 
Flours, meals and pellets of fish of this subheading are 
composed of fish or fish waste which is generally cooked 
and then reduced to a paste, dried and ground and, in some 
cases, agglomerated in the form of pellets. 
This subheading excludes fish flour fit for human 
consumption (subheading 0305 10 00).  
2302 Bran, sharps and other residues, whether or not in the
form of pellets, derived from the sifting, milling or other 
working of cereals or of leguminous plants 
For the distinction between products of this heading and 
those of Chapter 11, see note 2(A) to Chapter 11. 
Residues mentioned under HS Explanatory Note to 
heading 2302, (B), (1), should contain 50 % or more of 
cereals or leguminous plants. 
For the determination of the starch content (on the product 
as received), the method set out in Annex III, part L, to 
Commission Regulation (EC) No 152/2009 (OJ L 54, 
26.2.2009, p. 1) is to be applied.  
2302 10 10 and 
2302 10 90 Of maize (corn)  
Provided that they satisfy the criteria laid down in note 2(A) 
to Chapter 11, broken maize grains recovered during the 
sifting of cleaned unhulled maize grains are excluded 
from these subheadings (subheading 1104 23 98).  
2303 Residues of starch manufacture and similar residues, 
beet-pulp, bagasse and other waste of sugar manu ­
facture, brewing or distilling dregs and waste, whether 
or not in the form of pellets 
For the determination of the starch and protein content, the 
methods set out in Annex III, parts L and C, to Commission 
Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) 
are to be applied.  ▼B
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2303 10 11 and 
2303 10 19  Residues from the manufacture of starch from maize 
(excluding concentrated steeping liquors), of a protein 
content, calculated on the dry product 
Products classified in these subheadings must meet the 
criteria laid down in additional note 1 to this chapter. 
These subheadings include: 
1. maize gluten (generally, in the form of a flour), which is
composed mainly of the gluten of the maize grains
obtained from the separation of starch; the protein
content (nitrogen × 6,25) is in excess of 40 % by
weight;
2.gluten meal, which is mainly obtained by mixing dry
residue from the manufacture of starch from maize
with pure gluten; such products generally contain about
40 % by weight of proteins (nitrogen × 6,25);
3.corn gluten feed, which generally contains at least 20 %
by weight of proteins (nitrogen × 6,25), and is composed
mainly of particles of pericarp and endosperm, of maize
gluten and sometimes of concentrated maize steeping
liquor, all of which are by-products of the manufacture
of starch from maize.
These subheadings also include the above products agglom ­
erated in the form of pellets. 
These subheadings cover only products with a starch 
content not exceeding 28 % by weight on the dry product 
determined in accordance with the method contained in 
Annex III, part L, to Commission Regulation (EC) 
No 152/2009 (OJ L 54, 26.2.2009, p. 1), and a fat 
content not exceeding 4,5 % by weight on the dry 
product determined in accordance with the method 
contained in Annex III, part H, to Commission Regu ­
lation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1). 
Products with a higher content of starch or fat are normally 
classified in Chapter 11 or in subheading 2302 10 10, 
2302 10 90, 2309 90 41 or 2309 90 51, as appropriate. The 
same applies for goods which contain products extracted 
from maize by a method other than the production of 
starch by the wet process (residues from the sifting of 
maize grains, ground maize grains, residues from the 
extraction of maize germ oil by the dry process, etc.). 
Products classified in these subheadings must not contain 
residues from the extraction of maize germ oil by the wet 
process either. 
Concentrated maize steeping liquors fall in 
subheading 2303 10 90, irrespective of their protein content.  ▼B
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2303 10 90 Other 
For the purposes of this subheading, residues from the 
manufacture of starch from manioc roots means such 
products with a starch content not exceeding 40 % by 
weight, calculated on the dry matter. 
If their starch content is higher, such products, in the form 
of flour or meal, fall in subheading 1106 20 10 or 
1106 20 90. Products in the form of pellets fall in 
subheading 0714 10. 
This subheading also includes: 
1. sorghum gluten feed, which generally contains at least
18 % by weight of proteins, and is composed mainly of
particles of the pericarp and endosperm of sorghum
grains, of sorghum gluten and sometimes of concentrated
sorghum steeping liquor, all of which are by-products of
the manufacture of starch from sorghum.
This subheading covers only products with a starch 
content not exceeding 40 % by weight, calculated on 
the dry matter. 
Products with a higher content of starch are generally 
classified in Chapter 11 or in heading 2302 or 2309, 
as appropriate; 
2. residues from starch manufacture known as ‘dried potato
pulp’. The starch content of such residues is generally
50 % or more by weight.
For the determination of the moisture content, the method 
set out in Annex III, part A, to Commission Regulation (EC) 
No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied. 
Concentrated maize steeping liquors are classified in this 
subheading, irrespective of their protein content.  
2303 20 10 and 
2303 20 90 Beet-pulp, bagasse and other waste of sugar manu ­
facture 
Whey from which the lactose has been partly removed is 
not regarded as waste of sugar manufacture and does not 
fall in these subheadings (heading 0404). 
These subheadings include partly or wholly desugared beet.  
2303 30 00 Brewing or distilling dregs and waste 
See the HS Explanatory Note to heading 2303, first para ­
graph, (E)(1) to (5).  ▼B
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2304 00 00 Oilcake and other solid residues, whether or not ground
or in the form of pellets, resulting from the extraction of 
soya-bean oil  
This heading does not include soya-bean flakes, whether or 
not ground, from which the soya-bean oil has not been 
extracted (heading 2308).  
2306 Oilcake and other solid residues, whether or not ground
or in the form of pellets, resulting from the extraction of 
vegetable fats or oils, other than those of heading 2304 
or 2305  
2306 41 00 Of low-erucic-acid rape or colza seeds  
See subheading note 1 to this chapter and the HS 
Explanatory Note to subheading 2306 41.  
2306 90 05 Of maize (corn) germ 
This subheading covers the residues from the extraction of 
oil of maize (corn) germs, obtained by wet or dry 
processing, and which conform to the criteria of additional 
note 2 to this chapter. 
Products which do not conform to these criteria are 
generally classified in Chapter 11 or heading 2302 or 
2309, as appropriate.  
2306 90 11 and 
2306 90 19 Oilcake and other residues resulting from the extraction 
of olive oil 
The expression ‘residues resulting from the extraction of 
olive oil’ means only products with a fatty matter content 
not exceeding 8 % by weight. Such products (except dregs) 
with a higher content of fatty matter are to be classified in 
the same subheading as the base material (sub ­
heading 0709 92 10 or 0709 92 90). 
For the determination of the fat content, the method set out 
in Commission Regulation (EEC) No 2568/91, Annex XV 
(OJ L 248, 5.9.1991, p. 1) is to be applied.  
2307 00 Wine lees; argol  
2307 00 11 Having a total alcoholic strength by mass not exceeding
7,9 % mas and a dry matter content not less than 25 % 
by weight  
See additional note 3 to this chapter and the relevant 
explanatory notes.  
2307 00 90 Argol 
See the HS Explanatory Note to heading 2307, second 
paragraph.  
2308 00 Vegetable materials and vegetable waste, vegetable
residues and by-products, whether or not in the form 
of pellets, of a kind used in animal feeding, not 
elsewhere specified or included  ▼B
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2308 00 11 Having a total alcoholic strength by mass not exceeding
4,3 % mas and a dry matter content not less than 40 % 
by weight  
See additional note 3 to this chapter and the relevant 
explanatory notes.  
2308 00 40 Acorns and horse-chestnuts; pomace or marc of fruit,
other than grapes 
Marc of fruit, other than grapes, includes ‘orange cells’, i.e., 
products consisting of parts of oranges which initially, in the 
course of pressing, entered the juice and after being strained 
off contain scarcely any constituent parts of the flesh of the 
fruit but consist principally of cell membrane and albedo. 
These products are intended for adding to diluted concen ­
trates of orange juice and to soft drinks.  
2308 00 90 Other 
This subheading includes the products specified in (2), (3), 
(4), (6), (7), (8) and (9) of the second paragraph of the HS 
Explanatory Note to heading 2308. 
The subheading also includes soya-bean hulls, whether or 
not ground, from which the soya-bean oil has not been 
extracted.  
2309 Preparations of a kind used in animal feeding  
See note 1 to this chapter. 
As regards milk products, see additional note 4 to this 
chapter. 
The content of milk products, the content of starch and the 
content of glucose, glucose syrup, maltodextrin and maltod ­
extrin syrup are regardless of their source calculated on the 
product as received. 
As regards starch, the following applies: 
— Where it is not evident whether any starch is present, a 
qualitative microscopic method or a qualitative 
colouration test with iodine solution may be used to 
verify the presence of starch. 
— For the determination of starch content, the polarimetric 
method (also called the modified Ewers method) laid 
down in Annex III, part L, to Commission 
Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, 
p. 1) is to be applied.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 144 
Where the polarimetric method is not applicable, e. g. 
due to presence in significant amounts of materials such 
as those listed hereafter, the enzymatic analytical method 
for the determination of the starch content laid down in 
the Annex to Commission Regulation (EC) No 121/ 
2008 (OJ L 37, 12.2.2008, p. 3) is to be applied. 
The following specific materials are known to give rise 
to interferences by applying the polarimetric method: 
(a) (sugar) beet products such as (sugar) beet pulp,
(sugar) beet molasses, (sugar) beet pulp-molassed,
(sugar) beet vinasse, (beet) sugar;
(b) citrus pulp;
(c) linseed; linseed expeller; linseed extracted;
(d) rape seed; rape seed expeller; rape seed extracted;
rape-seed hulls;
(e) sunflower seed; sunflower seed extracted; sunflower
seed, partially decorticated, extracted;
(f) copra expeller; copra extracted;
(g) potato pulp;
(h) dehydrated yeast;
(i) products rich in inulin (for example, chips and meal
of Jerusalem artichokes);
(j) greaves;
(k) soya products.
— Products with a content lower than 0,5 % by weight of 
starch should not be considered as containing starch.  
As regards glucose, High-Performance Liquid 
Chromatography (HPLC) may be used for the determination 
of glucose (Commission Regulation (EC) No 904/2008 
(OJ L 249, 18.9.2008, p. 9)). 
2309 10 11 to 
2309 10 90 Dog or cat food, put up for retail sale 
These subheadings include articles to be chewed by dogs, 
presented in various shapes (e.g. knots, sticks, etc.) and 
consisting of hide with other substances added (such as 
starch, sugar or dry meat). However, products made of 
100 % hide that have not undergone any additional prep ­
aration for feed purposes are excluded (heading 4205).  ▼B
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2309 90 10 Fish or marine mammal solubles 
See the HS Explanatory Note to heading 2309, part (II), (B), 
last paragraph, (1).  
2309 90 20 Products referred to in additional note 5 to this chapter 
The use of maize steeping liquor as a growth medium 
(nutrient broth) can lead to the presence in the products of 
residues of dead fermentation agents at a concentration 
generally not exceeding 2 %. These products are detectable 
by microscope. 
In addition, the products containing residues of the steeping 
liquor used in certain fermentation processes contain the 
following substances in very small quantities: amyloglu ­
cosidase, alpha-amylase, xanthan gum, lactic acid, citric 
acid, lysine, threonine, tryptophane. 
Maize steeping liquor already contains some of these 
substances (for example, amino acids) in very small quan ­
tities and the increase in concentration due to fermentation 
is negligible. 
Products with a starch or fat content exceeding the limits 
indicated in additional note 5 are classified in 
subheading 2309 90 41 or 2309 90 51, as appropriate. 
The conformity of the residues from the manufacture of 
starch from maize imported from the USA is to be 
verified in accordance with Commission Regulation (EC) 
No 1375/2007 (OJ L 307, 24.11.2007, p. 5).  ▼B
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CHAPTER 24  
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 
2401 Unmanufactured tobacco; tobacco refuse  
As regards tobacco in the natural or unmanufactured state, 
see the HS Explanatory Note to heading 2401, first para ­
graph, (1). 
It is to be noted that: 
(a) ‘flue-cured’ Virginia type tobacco means tobacco which
has been cured under artificial atmospheric conditions
by a process of regulating the heat and ventilation,
without allowing smoke and fumes to come into
contact with the tobacco leaves; the colour of the
cured tobacco normally ranges from lemon to very
dark orange or red. Other colours and combinations of
colours frequently result from variations in maturity or
cultural and curing techniques;
(b)‘light air-cured ’ Burley type tobacco (including Burley
hybrids) means tobacco which has been cured under
natural atmospheric conditions and does not carry the
odour of smoke or fumes if supplemental heat or air
circulation has been applied; the leaves normally range
from light tan to reddish colour. Other colours and
combinations of colours frequently result from vari ­
ations in maturity or cultural and curing techniques;
(c)‘light air-cured ’ Maryland type tobacco means tobacco
which has been cured under natural atmospheric
conditions and does not carry the odour of smoke or
fumes if supplemental heat or air circulation has been
applied; the leaves normally range from a light-yellow
to deep cherry red colour. Other colours and
combinations of colours frequently result from vari ­
ations in maturity or cultural and curing techniques;
(d)‘fire-cured’ tobacco means tobacco, which has been
cured under artificial atmospheric conditions by the
use of open fires from which wood smoke has been
partly absorbed by the tobacco. ‘Fire-cured’ tobacco
leaves are normally thicker than leaves of Burley,
‘flue-cured’ or Maryland from the corresponding stalk
position. Colours normally range from yellowish-brown
to very dark brown. Other colours and combinations of
colours frequently result from variations in maturity or
cultural and curing techniques.
‘Sun-cured’ tobacco has been cured directly by the heat of 
the sun in the open air and in full daylight. 
This heading does not include live tobacco plants 
(heading 0602).  
2401 30 00 Tobacco refuse 
In addition to the products listed in the HS Explanatory 
Note to heading 2401, first paragraph, (2), this subheading 
also includes:  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 147 
1. waste resulting from the manipulation of tobacco leaves;
it is known generally in the trade as ‘offal’ but also
referred to variously in Member States as ‘smalls’, ‘win ­
nowings’, ‘sweepings’, ‘kirinti’ or ‘broquelins’, etc. It
generally contains impurities or foreign bodies such as
dust, vegetable waste, textile fibres. Sometimes, dust has
been removed from this waste by sieving;
2. waste from tobacco leaves, known in the trade as ‘sift ­
ings’, and obtained by sieving the refuse mentioned
above;
3. waste obtained from the manufacture of cigars, described
as ‘cuttings’, and consisting of pieces of cuttings from
leaves;
4. tobacco dust (a waste by-product obtained by sieving the
refuse mentioned above).
This subheading does not include tobacco waste prepared 
for sale as smoking tobacco or chewing tobacco, snuff or 
tobacco powder, or which purports to have been treated for 
the purpose of being used as smoking tobacco, chewing 
tobacco, snuff or tobacco powder (heading 2403).  
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or
of tobacco substitutes 
2402 10 00 Cigars, cheroots and cigarillos, containing tobacco  
Cigars, cheroots and cigarillos are rolls of tobacco which 
can be smoked and, given their properties, are intended 
exclusively to be smoked as they are, having: 
(a) an outer wrapper of natural tobacco covering the
product in full including, where appropriate, the filter
(but without any further layer partially covering the
outer wrapper), but not, in the case of tipped cigars,
the tip; or
(b)a threshed blend filler and an outer wrapper of the
normal colour of a cigar, of reconstituted tobacco of
subheading 2403 91 00, covering the product in full,
including, where appropriate, the filter but not, in the
case of tipped cigars, the tip, where the unit weight, not
including filter or mouthpiece, is not less than 2,3 g and
not more than 10 g, and the circumference over at least
one third of the length is not less than 34 mm.
Providing that they meet the above criteria, products with a 
wrapper of reconstituted tobacco, which may consist partly 
of substances other than tobacco, are classified in this 
subheading.  
2402 20 10 and 
2402 20 90 Cigarettes containing tobacco 
Cigarettes are rolls of tobacco which can be smoked as they 
are and do not fall into the category of cigars or cigarillos 
(see the explanatory note to subheading 2402 10 00).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 148 
Provided that they satisfy the above preconditions, products 
consisting partly of substances other than tobacco are clas ­
sified in these subheadings. 
These subheadings do not cover products consisting wholly 
of substances other than tobacco (subheading 2402 90 00 or, 
if intended for medicinal use, Chapter 30).  
2402 90 00 Other 
This subheading includes cigars, cheroots, cigarillos and 
cigarettes consisting wholly of tobacco substitutes, for 
example, cigarettes made from specially prepared leaves of 
a lettuce variety and containing neither tobacco nor nicotine.  
2403 Other manufactured tobacco and manufactured tobacco 
substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; 
tobacco extracts and essences 
2403 11 00 Water-pipe tobacco specified in subheading note 1 to
this chapter 
See subheading note 1 to this chapter and the HS 
Explanatory Note to subheading 2403 11.  
2403 19 10 and 
2403 19 90 Other 
Smoking tobacco is tobacco which has been cut or 
otherwise split, twisted or pressed into blocks which can 
be smoked without further industrial processing. 
Waste resulting from the manipulation of tobacco leaves or 
from the manufacture of tobacco products which is capable 
of being smoked is considered as smoking tobacco if it does 
not meet the description of cigars, cigarillos or cigarettes 
(see the explanatory notes to subheadings 2402 10 00 and 
2402 20 10 and 2402 20 90). 
Mixtures of smoking tobacco with substances other than 
tobacco are also classified in these subheadings, provided 
that they correspond to the definition given above, the 
exception being products intended for medicinal use 
(Chapter 30). 
These subheadings include cut cigarette rag which is the 
finished mixture of tobacco for the manufacture of 
cigarettes.  
2403 91 00 ‘Homogenised’ or ‘reconstituted’ tobacco 
See the HS Explanatory Note to heading 2403, first para ­
graph, (6). 
2403 99 10 Chewing tobacco and snuff  
Chewing tobacco is tobacco in the form of rolls, sticks, 
strips, cubes and blocks, which is specially prepared to be 
chewed but not smoked and which is put up for retail sale. 
Snuff is tobacco in powder or grain form which has been 
specially treated so that it can be taken as snuff but not 
smoked.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 149  
Provided that they satisfy the above preconditions, products 
consisting in part of substances other than tobacco are clas­
sified in this subheading.  
2403 99 90  Other  
This subheading includes: 
1. tobacco extracts and essences as described in the HS 
Explanatory Note to heading 2403, first paragraph, (7); 
2. tobacco powder (generally obtained by a process of, for 
example, grinding, resulting in a specific particle size 
distribution). There should be no impurities and the 
particle size should be under 0,4 mm; 
3. spun, scented and fermented Brazilian tobaccos pressed 
in skins into a ball shape (Mangotes);  
►M19  4. expanded tobacco (cut tobacco leaves or stems, 
which have been increased in size in a process 
of cellular expansion); it is not suitable to be 
smoked on its own and is used as a filler in 
the production of cut tobacco used in cigarettes 
(cut filler tobacco – CFT); ◄ 
5. products for smoking (for example, ‘water pipe 
tobacco’), consisting wholly of tobacco substitutes and 
substances other than tobacco.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 150 
ANNEX A  
SMOKING TEST FOR TOBACCO AND TOBACCO PRODUCTS  
Scope 
The scope of the smoking test is to set up a harmonised method to distinguish 
manufactured tobacco (tobacco ready for smoking without any further 
processing) of heading 2403 from unmanufactured tobacco of heading 2401. 
In order to make a distinction between manufactured tobacco of heading 2403 
and unmanufactured tobacco of heading 2401, a smoking test shall be performed. 
The sieving test shall only be performed in the event that it is not be possible to 
smoke the sample without further (industrial) processing.  
Introduction 
For the purpose of subheading 2403 19 the expression ‘suitable for smoking’ 
means that the product could be rolled or filled in the cigarette form and burned 
with several puffs, or could be filled into the pipe and burned with several puffs).  
Principle of the test 
Whether it is possible to smoke a tobacco sample is assessed in several ways: by 
rolling with a cigarette paper to prepare a ‘roll your own’ (RYO) cigarette and 
filling into the cigarette tube (CTF) or filling the tobacco into a pipe. Pipe and 
prepared cigarettes are lit and smoked. The ignition and smoking are evaluated.  
Field of application 
The test is applicable for any tobacco or tobacco products including parts of 
tobacco products such as cigar filler. The test can be hazardous when the sample 
is contaminated (affected) by mould.  
Equipment 
Temperature and humidity control box for sample conditioning (temperature 
22 ± 1 °C and humidity 60 ± 3 %)  
Cigarette tube filler  
Cigarette papers (length 70 mm, width 37 mm)  
Cigarette tubes (diameter 7.3 mm, length 85 mm including the filter)  
Lighter  
Brush for cleaning of cigarette tube filler  
Pipe 
Pipe tamper  
Tools for pipe cleaning  
Smoking machine (ISO 3308 compliant)  
Sample preparation  
The sample is thoroughly mixed and if necessary sub-sampled by coning and 
quartering. When the sample is dry (water content is less than 8 % by mass), it 
should be conditioned (temperature 22 ± 1 °C and humidity 60 ± 3 %) for at 
least 48 hours.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 151 
The sample is not allowed to be cut in any way, broken, crushed, ground or 
otherwise split.  
Test procedure 
Clean the cigarette tube filler and the pipe.  
Pipe: 
— An appropriate amount of the sample (at least 5.0 g) is placed into the pipe 
up to the pipe edge.  
— The tobacco in the pipe is lit using a lighter and is gently pressed by pipe 
tamper. The pipe is puffed at regular intervals of approx. 1 minute.  
Cigarettes:  
— Cigarette paper: an appropriate amount of the sample is placed on the 
cigarette paper and paper with the sample is rolled to make a cylinder shape.  
— Cigarette tube filler: an appropriate amount of the sample (at least 0.5 g) is 
placed into the cigarette tube filler and the cigarette is made according to 
instructions given for the particular filler.  
— The prepared cigarettes are lit using the lighter and left to smoulder freely 
without puffing (to burn excess paper). The cigarette is puffed at regular 
intervals of approx. 30 to 60 seconds depending on the quality of the 
tobacco and with a puff duration of approx. 2 seconds.  
Test evaluation (typical examples) 
If one of the smoking tests is positive, the tobacco can be smoked (sub ­
heading 2403 19).  
Pipe smoking test 
evaluation  RYO cigarette smoking 
test evaluation  CTF cigarette smoking 
test evaluation  Final evaluation Remark  
It is not possible to fill 
the sample into the 
pipe (whole tobacco 
leaves, large pieces of 
tobacco leaves, stems, 
etc.) It is not possible to 
roll the cigarette 
(whole tobacco 
leaves, large pieces 
of tobacco leaves, 
stems, etc.)  It is not possible to 
prepare the cigarette 
(whole tobacco 
leaves, large pieces 
of tobacco leaves, 
stems, etc.)  It is not possible to 
smoke the sample 
without further 
(industrial) 
processing Typical for 
subheadings 2401 10, 
2401 20, 2401 30 
It is not possible to 
smoke the sample in 
the pipe (the stuffing 
shows no or very low 
permeability and pipe 
goes out almost im ­
mediately after 
ignition)  It is not possible to 
roll the sample into 
the cigarette, sample 
does not contain 
tobacco fibres which 
maintains the roll 
(keep together), 
filling is falling out 
from the cigarette 
paper The sample was 
filled into the 
cigarette tube and the 
prepared cigarette 
was smoked The sample is 
suitable (capable) for 
smoking Typical for tobacco 
refuse (small lamina 
particles) – 
subheadings 2403 19 
It is possible to smoke 
the sample in the pipe  The sample was 
rolled into the 
cigarette paper and 
the prepared cigarette 
was smoked The sample was 
filled into the 
cigarette tube and the 
prepared cigarette 
was smoked The sample is 
suitable (capable) for 
smoking Typical for cut 
tobacco – 
subheading 2403 19  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 152
Pipe smoking test 
evaluation  RYO cigarette smoking 
test evaluation  CTF cigarette smoking 
test evaluation  Final evaluation Remark  
It is not possible to 
smoke the sample in 
the pipe (the stuffing 
is burned very quickly 
and great amount of 
heat is released - the 
pipe could be 
damaged)  Sample was rolled 
into the cigarette 
paper and the 
prepared cigarette 
was smoked The sample was 
filled into the 
cigarette tube and the 
prepared cigarette 
was smoked The sample is 
suitable (capable) for 
smoking Typical for fine cut 
tobacco - 
subheading 2403 19  
It is not possible to fill 
the sample into the 
pipe (the sample 
particles are very 
hard) It is not possible to 
roll the cigarette 
(hard particles rip the 
cigarette paper)  It is not possible to 
fill the cigarette tube 
(hard particles rip the 
cigarette paper)  It is not possible to 
smoke the sample 
without further 
(industrial) 
processing Typical for cut stems 
– subheading 2401 30
For some samples (especially tobacco refuse) it is possible to roll almost 
shapeless ‘rolls’. If such ‘rolls’ crumble away before lighting or the ‘tobacco 
particles’ fall out from the lit ‘rolls’ after the first puff, the result is then noted as 
follows: ‘it is not possible to roll the cigarette’.  
Literature  
ISO 3402 Tobacco and tobacco products - Atmosphere for conditioning and 
testing.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 153 
ANNEX B  
METHOD OF DETERMINING THE PARTICLE SIZE BY SIEVING THE 
SAMPLE 
In order to make a distinction between manufactured tobacco of heading 2403 
and unmanufactured tobacco of heading 2401, a smoking test shall be performed. 
The sieving test shall only be performed in the event it shall not be possible to 
smoke the sample without further (industrial) processing.  
Principle of the method 
The method is based on determination of mass fractions of the sample remaining 
on sieves with different mesh size to distinguish between products classified 
under subheading 2401 20 and products classified under subheading 2401 30.  
If 50 % by mass or more of the particles in sample are larger than 3.15 mm (c.f. 
CORESTA method n  o16), the sample is partly or wholly stemmed/stripped 
tobacco (subheading 2401 20).  
If more than 50 % by mass of the particles is smaller than 3.15 mm (in one of all 
three dimensions), the sample is tobacco refuse (subheading 2401 30).  
Applicability 
The results can be affected by physicochemical properties of the sample and 
several other factors:  
— Sample specific weight and sample size - affects the time of sieving and is 
important for assessment of test portion of the sample.  
— Sample fragility- affects crumbling of the sample during preparation and 
sieving. 
— Electrostatic and magnetic properties - sample susceptibility to disintegrate or 
to form clusters.  
— Sample hygroscopicity - affects sample weight and particle size.  
Equipment 
Temperature and humidity control box for sample conditioning (temperature 
(22 ± 1 °C) and humidity (60 ± 3 %)).  
Analytical balances - accuracy min. 0.01 g  
Set of circular sieves of specifications according to ISO 3310-1 (metal wire cloth 
- square aperture), sieve diameter 200 mm, sieve high 50 mm and aperture
diameters as follows 0.4 mm; 3.15 mm and 6.3 mm
Ultrasonic bath for cleaning of the sieves  
Vibration sieve separator able to produce vibration at 50 Hz and of amplitude 
3 mm 
Bottom and cover for the set of sieves  
Brush for removing the sample particles from sieves  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 154 
Sample preparation  
The sample is thoroughly mixed and if necessary sub-sampled by coning and 
quartering and divided into two test portions.  
The sample is weighed (from 50 g to 150 g) and then conditioned at a 
temperature of 22 ± 1 °C and a humidity of 60 ± 3 % for at least 48 hours.  
After that all work with the sample should be performed in the controlled 
atmosphere with a temperature of 22 ± 1 °C and a humidity of 60 ± 5 %. 
Testing temperature and humidity should be measured and included in the test 
report. Also the atmospheric pressure should be measured and included into the 
test report when the atmospheric pressure is outside the range 86 kPa – 106 kPa.  
Method 
Sieves should be clean and undamaged. Every sieve is weighed precisely 
(0.01 g). Sieves are composed bottom up as follows - bottom (retention 
container for dust collection), sieve with the smallest aperture diameter, other 
sieves by ascending aperture diameter and cover.  
The conditioned sample is weighed with absolute precision of 0.01 g and evenly 
spread on the upper sieve which is then closed with the cover.  
The set of sieves is placed into the vibration sieve separator and subjected to 
vibrations at 50 Hz with an amplitude of 3 mm for 5 to 15 minutes (according to 
the sample weight).  
When the sieving is finished the set of sieves is removed from the separator.  
Then the cover of the sieve and upper sieve is removed. Dust particles stuck to 
the sides of the upper sieve are brushed into the sieve and then by five strokes by 
hand to the sieve these particles are forced to fall through into the sieve 
underneath (sieve with the smaller aperture diameter).  
This dust is removed gradually from all sieves. Each sieve with the sample 
particles is weighed precisely (0.01 g) as well as the bottom with the dust.  
The test is performed in parallel but with another portion of the test sample.  
Calculations 
The results are calculated as sample mass fraction (residue) remaining on the 
particular sieve. For each sieve the sample mass fraction  Z X is calculated 
according to the formula:
  
in % by mass, where  
m R is weight (in g) of the particular sieve with the residue,  m X is weight (in g) of 
the particular sieve and  m S is the sample weight (in g).  
The sieving recovery  Y s is calculated according to the formula:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 155 
in %, where  
m R is weight (in g) of the particular sieve with the residue,  m X is weight (in g) of 
the particular sieve and  m S is the sample weight (in g).  
Evaluation and expression of results 
The sieving recovery should be higher than 99 %. If not, the whole test should 
be repeated with another sample portion. The sample conditioning is checked 
according to ISO 3402. 
The results are expressed as sample mass fraction (residue on the particular 
sieves) in % by mass rounded to one decimal. The test report should include 
also the sieve aperture diameters, time of sieving, vibration amplitude and 
frequency, sample weight, temperature and humidity of testing atmosphere.  
Metrological parameters  
Limit of quantification is 5 % by mass.  
Repeatability limit is 1.5 % by mass for sample mass fraction between 5 and 
20 % by mass. For sample mass fraction higher than 20 % by mass is the 
repeatability limit  r = 0.06 x Z  x . 
Measurement uncertainty is 2 % by mass for sample mass fraction between 5 and 
20 % by mass. For sample mass fraction higher than 20 % by mass is the 
measurement uncertainty  U = 0,1 x Zx. 
Literature  
CORESTA Recommended Method N  o 16: Lamina strip particle size deter ­
mination ISO 2395 Test sieves and test sieving – Vocabulary.  
ISO 3310-1 Test sieves - Technical requirements and testing – Part 1: Test sieves 
of metal wire cloth.  
ISO 3402 Tobacco and tobacco products - Atmosphere for conditioning and 
testing.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 156 
SECTION V  
MINERAL PRODUCTS  
CHAPTER 25 
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, 
LIME AND CEMENT 
Note 1 Flotation is intended to separate the rich element of a
mineral substance from the gangue by enabling it to 
collect at the surface of the water in which it has been 
immersed, while the gangue deposits at the bottom.  
2501 00 Salt (including table salt and denatured salt) and pure
sodium chloride, whether or not in aqueous solution or 
containing added anti-caking or free-flowing agents; sea 
water 
2501 00 31 For chemical transformation (separation of Na from Cl)
for the manufacture of other products 
Provided that the conditions laid down by the competent 
authorities are met, this subheading includes salt, whether 
or not denatured, intended for the manufacture of hydro ­
chloric acid, chlorine, calcium chloride, sodium nitrate, 
sodium hypochlorite, sodium sulphates, sodium carbonates, 
sodium hydroxide, sodium chlorate, sodium perchlorate and 
metallic sodium.  
2501 00 51 Denatured or for industrial uses (including refining)
other than the preservation or preparation of foodstuffs 
for human or animal consumption  
Provided that the conditions laid down by the competent 
authorities are met, this subheading covers: 
1. denatured salt, whatever its intended use, excluding the
denatured salt of subheading 2501 00 31;
2.salt for refining; ‘ refining’ in this context means only
purification by those processes in which the salt is
dissolved;
3.salt for industrial uses other than chemical transformation
or the preservation or preparation of foodstuffs for
human or animal consumption. ‘Salt for industrial use’
means salt intended for factory use as raw material or as
an intermediate material in an industrial manufacturing
operation (for example, in metallurgy, in dyeing, in the
leather and hides industry, in soap manufacture, in refrig ­
eration and in the ceramics industry).
Salt, other than denatured salt used for salting roads, falls in 
subheading 2501 00 99. ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 157 
2501 00 91 Salt suitable for human consumption  
Salt suitable for human consumption is undenatured salt 
suitable for direct domestic or industrial uses as a 
seasoning or preserving agent for foodstuffs. It generally 
has a high degree of purity and is uniformly white.  
2501 00 99 Other 
This subheading includes undenatured salt used as a de- 
icing agent in winter and salt used as animal feed (for 
example, salt-lick).  
2503 00 Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur 
2503 00 10 Crude or unrefined sulphur 
This subheading includes the varieties of sulphur mentioned 
in the HS Explanatory Note to heading 2503, first para ­
graph, (1) to (4). These sulphurs are generally in the form 
of blocks, lumps or dust. 
2503 00 90 Other 
This subheading covers the varieties of sulphur mentioned 
in the HS Explanatory Note to heading 2503, first para ­
graph, (5) to (7). These sulphurs are generally in the form 
of sticks or small cakes (refined sulphur) or powders 
(‘sieved sulphur’, ‘winnowed sulphur’, ‘atomised sulphur’).  
2508 Other clays (not including expanded clays of
heading 6806), andalusite, kyanite and sillimanite, 
whether or not calcined; mullite; chamotte or dinas 
earths 
2508 10 00 Bentonite 
See the HS Explanatory Note to heading 2508, third para ­
graph, (1). 
Naturally occurring bentonites normally have a pH of 
between 6 and 9,5 (for a 5 % aqueous suspension and 
after standing for 1 hour) and a sodium-carbonate content 
of less than 2 %; their aggregate content of exchangeable 
sodium and calcium does not exceed 80 meq/100 g. There 
are two types: low-swelling calcium and high-swelling 
sodium (rate of swelling less than 7 ml/g or greater than 
12 ml/g). 
Certain naturally occuring bentonites may have characteris ­
tics which differ from these values; where this is the case of 
several characteristics, the bentonite is generally considered 
to be activated. 
Activated bentonites generally fall in subheading 
3802 90 00.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 158 
2511 Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether or not calcined, other 
than barium oxide of heading 2816  
2511 10 00 Natural barium sulphate (barytes) 
Barytes contains variable amounts of iron oxide, aluminia, 
sodium carbonate and silica. Since the product in its white 
form is most sought after, it is crushed, screened to remove 
the coloured elements (mostly yellowish), pulverised and 
then purified by levigation.  
2511 20 00 Natural barium carbonate (witherite) 
Witherite occurs in the form of rhomboid crystals or 
yellowish masses which are insoluble in water.  
2513 Pumice stone; emery; natural corundum, natural garnet
and other natural abrasives, whether or not heat-treated 
2513 20 00 Emery, natural corundum, natural garnet and other
natural abrasives 
For the purposes of this subheading, other natural abrasives 
include the tripoli known as ‘rotten stone’, an ash grey 
product used as a mild abrasive or for polishing.  
2516 Granite, porphyry, basalt, sandstone and other monu­
mental 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 
When squared stones do not have a uniform thickness, 
classification according to thickness is to be made by 
reference to the greatest thickness.  
2516 11 00 Crude or roughly trimmed 
The HS Explanatory Note to subheading 2515 11 applies,  
mutatis mutandis . 
2516 12 00 Merely cut, by sawing or otherwise, into blocks or slabs 
of a rectangular (including square) shape 
The HS Explanatory Note to subheading 2515 12 applies,  
mutatis mutandis . 
2516 90 00 Other monumental or building stone 
This subheading includes: 
1.hard rocks like porphyry, syenite, lava, basalt, gneiss,
trachyte, diabase, diorite, phonolite, liparite, gabbro,
labradorite and peridotite;
2.calcareous monumental or building stones not falling in
heading 2515, i.e., with an apparent specific gravity of
less than 2,5, crude, roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectangular
(including square) shape of any thickness;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 159 
3. serpentine or ophite, crude, roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape of any thickness.
2518 Dolomite, whether or not calcined or sintered, including
dolomite roughly trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a rectangular 
(including square) shape; dolomite ramming mix 
2518 10 00 Dolomite, not calcined or sintered 
Dolomite is a natural double carbonate of calcium and 
magnesium. It remains classified in this subheading, even 
when it has been given a light heat treatment which does 
not alter its chemical composition. 
This subheading covers dolomite, not calcined or sintered, 
crude, roughly trimmed (roughly squared) or merely cut, by 
sawing or by splitting, into blocks or slabs of a rectangular 
(including square) shape.  
2518 20 00 Calcined or sintered dolomite  
Calcined or sintered dolomite is a dolomite which has been 
subjected to a high-temperature heat treatment (about 
1 500 °C for dead-burned (sintered) dolomite, and about 
800 °C for caustic-burned dolomite which alters its 
chemical composition by driving off carbon dioxide).  
2519 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 
2519 90 10 Magnesium oxide, other than calcined natural
magnesium carbonate 
This subheading includes: 
1.magnesium oxide obtained by the calcination of either
magnesium hydroxide or precipitated magnesium
carbonate and used particularly in pharmacy; this
substance is a white powder with a purity of not less
than 98 %;
2.magnesium oxide obtained by fusing previously calcined
magnesite; magnesite is calcined at 1 400 to 1 800 °C;
the magnesia obtained is then fused in an electric arc at a
temperature of 2 800 to 3 000 °C, and, once cooled, it
produces a crystalline product consisting almost wholly
of magnesium oxide (fused magnesia); this is extremely
pure (at least 95 %) and consists of glass-like crystals;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 160  
3. magnesium oxide derived from sea water; this is
obtained by calcination of magnesium hydroxide
precipitated from sea water: the product is usually 91
to 98 % pure and contains more boron as its char ­
acteristic impurity than does dead-burned (sintered)
magnesia (about 100 ppm as against about 40 ppm).
2520 Gypsum; anhydrite; plasters (consisting of calcined
gypsum or calcium sulphate) whether or not coloured, 
with or without small quantities of accelerators or 
retarders 
2520 20 00 Plasters 
This subheading includes building plaster. 
Building plaster is manufactured by subjecting crude 
gypsum (gypsum rock or other gypsum-bearing materials, 
for example, by-products of the chemical industry) to a 
special dressing and calcining process. Specific characteris ­
tics can be obtained through the introduction of additives 
during the manufacturing process. These take the form of 
floating agents (i.e., substances which affect the characteris ­
tics of the gypsum — for example, its consistency or 
adhesive properties — in a particular way), and retarders 
or accelerators. 
Building plaster is used, for example, as stucco, for plas ­
tering walls and ceilings, in the manufacture of building 
panels or other construction elements, or for jointing tiles.  
2523 Portland cement, aluminous cement, slag cement, super­
sulphate cement and similar hydraulic cements, whether 
or not coloured or in the form of clinkers  
2523 90 00 Other hydraulic cements 
This subheading includes: 
1.blast furnace cement comprising at least 20 % by weight
of Portland cement clinker, 36 % to 80 % by weight of
granulated blast furnace slag and not more than 5 % by
weight of other constituents of cement;
2. pozzolanic cement composed of at least 60 % by weight
Portland cement clinker, a maximum of 40 % by weight
natural pozzolana or fly ash and a maximum of 5 % by
weight other constituents of cement.
For the term ‘pozzolana’, see the HS Explanatory Note
to heading 2530, part (D), paragraph (7).
Fly ash is a fine, light powder, obtained by extracting
powder particles from the combustion gases of furnaces
fired with pulverised coal. Its colour varies from grey to
black.
2524 Asbestos  
2524 10 00 Crocidolite  
See the HS Explanatory Note to heading 2524, second 
paragraph.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 161 
2526 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  
2526 20 00 Crushed or powdered 
This subheading does not cover talc powder, put up in 
packings for retail sales, for toilet purposes (heading 3304).  
2528 00 00 Natural borates and concentrates thereof (whether or
not calcined), but not including borates separated from 
natural brine; natural boric acid containing not more 
than 85 % of H  3 BO  3 calculated on the dry weight 
This heading includes: 
1. kernite and tincal, also known as ‘natural borax’;
2.pandermite and priceite, which are calcium borates;
3.boracite, which is magnesium chloroborate;
4.natural boric acid obtained by evaporation of the water
left after the condensation of natural vapours escaping
from the earth in certain regions (the Italian soffioni),
or by evaporating water drawn from underground
sources of those regions, provided that it does not
contain more than 85 % of H  3 BO  3 calculated on the
dry weight. However, boric acid containing more than
85 % of H  3 BO  3 is classified in heading 2810 00.
This heading does not cover sodium borate (refined borax) 
obtained by chemical treatment of kernite or tincal or the 
sodium borates obtained by evaporating complex brines 
from certain salt lakes (heading 2840).  
2530 Mineral substances not elsewhere specified or included  
2530 10 00 Vermiculite, perlite and chlorites, unexpanded  
See the HS Explanatory Note to heading 2530, part (D), 
paragraph (3).  
2530 90 00 Other 
See the HS Explanatory Note to heading 2530, 
parts (A), (B), (C) and (D) (excluding (D), paragraph (3)).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 162 
CHAPTER 26  
ORES, SLAG AND ASH 
2620 Slag, ash and residues (other than from the manufacture
of iron or steel), containing metals, arsenic or their 
compounds  
2620 11 00 Hard zinc spelter  
Hard zinc spelter is a residue from galvanising baths and is 
often referred to as galvanisation matte. There are two 
principal kinds: 
1. Mattes from heavy galvanisation which are metal
products of a very variable and non-homogeneous
composition, less easily melted and denser than zinc,
and which settle at the bottom of the baths of liquid
zinc during galvanisation of steel sheets, wire, pipes,
etc. in molten zinc.
These mattes are drawn from the bath in a thick paste
and are moulded in the form of sheets or slabs, which
may have a rough, or even a spongy, appearance.
They contain, by weight, from 2 to 5 % of iron. Their
zinc content varies from 92 to 94 % by weight. Their
aluminium content is generally low and does not exceed
0,2 to 0,3 % by weight.
2.Mattes from light galvanisation or ‘surface mattes’ which
are metal products from continuous skimming of the
galvanisation baths by the Senzimir process, not
containing flux.
These mattes, which are less dense than zinc, float on the
surface of the baths. When drawn from the baths in a
thick paste and moulded into slabs, they have a less
irregular appearance than those mentioned above.
Their iron content is very low, generally less than 0,5 %
by weight. Their aluminium content is much higher: 1 to
2 % by weight. Their zinc content is of the order of
98 % by weight.
These should not be confused with zinc alloys
(heading 7901), which assay by weight generally from
3 to 5 % of aluminium and can contain up to 3 % by
weight of copper, but which comply with specific
technical requirements, whereas the composition of zinc
mattes is such that they can be usefully employed only
for metallurgical or chemical transformation.
2620 19 00 Other  
This subheading includes: 
1.mattes from refining, which are drawn from the bottom
of the baths refining crude zinc. These contain by weight
from 4 to 8 % of lead and up to 6 % of iron;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 163 
2. zinc slag and ash, consisting of zinc (from 65 to 70 % by
weight) and zinc oxide with carbon and other impurities;
3. zinc foams which consist of metallic zinc, zinc chloride
and ammonium chloride, zinc oxide and iron oxide,
drawn from the surface of galvanising baths or from
vats remelting old zinc;
4. zinc sludge which is a residue from certain industries
using zinc as a reducing agent;
5. zinc dross obtained as a residue from the manufacture of
zinc oxide from zinc mattes; they contain at that time
approximately 60 % zinc by weight, the balance
consisting of iron and other impurities;
6. zinc oxide residues, extracted from gases during the
reprocessing of various metals or alloys such as brass.
These residual oxides should not be confused with:
— zinc greys (subheading 3206 49 70) which are very
impure zinc oxides put up in the form of powder of 
homogeneous colour and fineness and usable as 
pigments; 
— zinc powders, obtained by atomisation of molten zinc 
(subheading 7903 90 00), or zinc dust, containing by 
weight from 80 to 94 % of metallic zinc, recovered 
from a bed of zinc oxide (subheading 7903 10 00).  
2620 21 00 Leaded gasoline sludges and leaded anti-knock
compound sludges 
See subheading note 1 to this chapter. 
See also the HS Explanatory Note to heading 2620, second 
paragraph, (10).  
2620 60 00 Containing arsenic, mercury, thallium or their mixtures,
of a kind used for the extraction of arsenic or those 
metals or for the manufacture of their chemical 
compounds  
See subheading note 2 to this chapter.  
2620 91 00 Containing antimony, beryllium, cadmium, chromium or
their mixtures 
See the HS Explanatory Note to heading 2620, second para ­
graph, (13). 
2621 Other slag and ash, including seaweed ash (kelp); ash
and residues from the incineration of municipal waste 
2621 10 00 Ash and residues from the incineration of municipal
waste 
See the HS Explanatory Note to heading 2621, second para ­
graph, (5).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 164 
CHAPTER 27  
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR 
DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES  
General  
Unless otherwise indicated, the term ‘ASTM method’ means the 
methods laid down by the American Society for Testing and Materials.  
Note 2 1. The content of aromatic constituents is to be determined
by the following methods:
— products with a distillation end point not exceeding
315 °C: EN 15553 method; 
— products with a distillation end point exceeding 
315 °C: see Annex A to the explanatory notes to 
this chapter. 
2. The expression ‘similar oils” includes, among others, the
following mixtures of hydrocarbons:
— synthetic paraffinic diesel fuels, in particular ‘Hydro ­
treated Vegetable Oils’ (HVO) and ‘Gas to Liquid 
Fuels’, 
— products from renewable sources resulting from the 
following processes: ‘Biomass to Liquid Fuels’ or 
‘Biogas to Liquid Fuels’, 
— products from the co-processing of renewable 
feedstock at refineries with petroleum feedstock. 
The following definitions as regards the production of 
‘similar oils’ apply: 
— ‘Hydrotreating’ means the thermochemical 
conversion of triglycerides with hydrogen to 
produce alkanes; it refers to fuel processing. 
Sources for triglycerides are, in general, fats and 
oils, suitable waste, residue fat fractions and fat orig ­
inating from algae. 
— ‘Gas to Liquid Fuels’, ‘Biomass to Liquid Fuels’ and 
‘Biogas to Liquid Fuels’ mean the conversion of gas 
into liquid fuels by the Fischer-Tropsch process or 
equivalent processes. In the case of ‘Biomass to 
Liquid Fuels’ there is a prior step, converting the 
biomass into gas.  
Additional note 5 1. It is to be noted that, except as provided in additional 
note 5(n), the exemption applies to the whole of the 
products used in the specific process.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 165 
Accordingly, where a petroleum product is subjected, for 
example, to alkylation or polymerisation, that part which 
is not effectively transformed (alkylated or polymerised) 
also benefits from the exemption. 
2. In cases where preliminary treatment is necessary before
a ‘specific process’ (see final paragraph of additional
note 5), two conditions must be met in order to obtain
the benefit of exemption:
(a) the imported product must be effectively subjected to
a ‘specific process’, for example, cracking;
(b) the preliminary treatment must be necessary to the
‘specific process’.
The following in particular are regarded as necessary 
preparatory treatments for products intended for 
undergoing a ‘specific process’: 
(a) degassing;
(b) dehydration;
(c) removal of certain light or heavy products which
might interfere with processing;
(d) removal or conversion of mercaptans (softening or
sweetening), of other sulphur compounds or of
other compounds which might prejudice processing;
(e) neutralisation;
(f) decantation;
(g) desalination.
Any products which may be obtained in the course of a 
preparatory treatment but which do not undergo a 
specific process are liable to the customs duties 
applicable to products ‘for other purposes’, according 
to the kind and value of the imported goods and on 
the basis of the net weight of the products so obtained.  
Additional note 
5(a) Vacuum distillation means distillation under a pressure not 
exceeding 400 mbar, measured at the head of the column.  
Additional note 
5(b) Redistillation by a very thorough fractionation process 
means distillation (other than topping) by a continuous or 
batch process employed in industrial installations using 
distillates of subheadings 2710 12 11 to 2710 19 48, 
2711 11 00, 2711 12 91 to 2711 19 00, 2711 21 00 and 
2711 29 00 (other than propane of a purity of 99 % or 
more) to obtain: 
1. isolated high-purity hydrocarbons (90 % or more in the
case of olefins, and 95 % or more in the case of other
hydrocarbons), mixtures of isomers having the same
organic composition being regarded as isolated hydro ­
carbons.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 166 
Only those processes by means of which at least three 
different products are obtained are admissible, but this 
restriction does not apply in any instance where the 
process consists in the separation of isomers. In so far 
as this concerns xylenes, ethylbenzene is included with 
xylene isomers; 
2. products of subheadings 2707 10 00 to 2707 30 00,
2707 50 00 and 2710 12 11 to 2710 19 48:
(a) with no overlapping of the final boiling point of one
fraction and the initial boiling point of the
succeeding fraction and a difference of not more
than 60 °C between the temperatures at which 5
and 90 % by volume (including losses) distil by
the EN ISO 3405 method (equivalent to the
ASTM D 86 method);
(b) with an overlapping of the final boiling point of one
fraction and the initial boiling point of the
succeeding fraction and a difference of not more
than 30 °C between the temperatures at which 5
and 90 % by volume (including losses) distil by
the EN ISO 3405 method (equivalent to the
ASTM D 86 method).
Additional note 
5(c) Cracking is an industrial process for modifying the chemical 
structure of petroleum products by breaking down the 
molecules by heating, with or without pressure and with 
or without the assistance of a catalyst, thus producing, in 
particular, mixtures of lighter hydrocarbons which may be 
liquid or gaseous at normal temperatures and pressures. 
The chief cracking processes are: 
1. thermal cracking;
2.catalytic cracking;
3. steam cracking to obtain gaseous hydrocarbons;
4.hydrocracking (cracking plus hydrogenation);
5.dehydrogenation;
6.dealkylation;
7. coking;
8. visbreaking.
Additional note 
5(d) Reforming is the thermal or catalytic processing of light or 
medium oils to increase their content of aromatics. Catalytic 
reforming is used, for example, to convert 
straight-distillation light oils into light oils with a higher 
octane number (with a higher content of aromatic hydro ­
carbons) or into a mixture of hydrocarbons containing 
benzene, toluene, xylenes, ethylbenzene, etc. 
The principal catalytic reforming processes are those 
employing platinum as the catalyst.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 167 
Additional 
note 5(e)  Extraction by means of selective solvents is the process of 
separating groups of products with different molecular 
structures by means of substances having a preferential 
solvent effect (for example, furfural, phenol, dichlorethyl 
ether, sulphuric anhydride, nitrobenzene, urea and certain 
of its derivatives, acetone, propane, ethyl methyl ketone, 
isobutyl methyl ketone, glycol, N-methyl morpholine).  
Additional 
note 5(g) Polymerisation is the industrial process, whether or not 
involving heating or the use of a catalyst, by means of 
which unsaturated hydrocarbons are made to form their 
polymers or copolymers. 
Additional 
note 5(h) Alkylation means any thermal or catalytic reaction in which 
unsaturated hydrocarbons are united with any other hydro ­
carbons, in particular, isoparaffins and aromatics.  
Additional 
note 5(ij) Isomerisation is the reforming of the structure of the consti ­
tuents of petroleum products without altering their gross 
composition.  
Additional 
note 5(l)  The following are examples of dewaxing for the purposes of 
this additional note: 
1. dewaxing by cooling (with or without solvents);
2.microbiological treatment;
3. dewaxing by means of urea;
4.molecular sieve treatment.
Additional 
note 5(n)  Atmospheric distillation means distillation carried out at a 
pressure of about 1 013 mbar, measured at the head of the 
column. 
Additional note 6 1. ‘Chemical transformation’ means any operation for the 
molecular modification of one or more constituents of a 
petroleum product undergoing processing. 
The mere mixing of a petroleum product with another 
product, whether or not also of petroleum, is not 
regarded as a ‘chemical transformation’. The incor ­
poration of white spirit into paint, for example, or of a 
base oil into printing ink, is not to be regarded as falling 
within the definition of ‘chemical transformation’. This is 
also the case with all uses of petroleum products as 
solvents or fuels. 
2. Examples of ‘chemical transformations’:
(a) treatment with halogens or halogen compounds:
(i)reaction with propylene present in a gaseous
petroleum fraction, in order to obtain organic
derivatives (for example, to obtain propylene
oxide);
(ii)treatment of petroleum fractions (motor spirit,
kerosene, gas oil), paraffins, petroleum waxes
or paraffinic residues with chlorine or chlorine
compounds, in order to obtain chloroparaffins;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 168 
(b) treatment with bases (for example, sodium,
potassium, ammonium hydroxides), in order to
obtain naphthenic acids;
(c) treatment with sulphuric acid or its anhydride:
(i) to obtain sulphonates;
(ii) to extract or obtain isobutylene;
(iii) for the sulphonation of gas oils and lubricating
oils.
Oil added after sulphonation is not eligible for
exemption;
(d) sulphochlorination;
(e) hydration, particularly for obtaining alcohols by
modification of unsaturated hydrocarbons present
in gaseous petroleum fractions;
(f) treatment with maleic anhydride, in particular,
treatment of butadiene mixed with a gaseous
petroleum fraction containing four carbon atoms,
in order to obtain tetrahydrophthalic acid;
(g) treatment with phenol, for example, reaction of
petroleum olefins with phenols in the presence of
a catalyst, in order to obtain alkylphenols;
(h) oxidation:
(i) oxidation of heavy oils to obtain bitumens of
subheading 2713 20 00;
(ii) oxidation of any petroleum product, in order to
obtain more complex chemical products such as
acids, aldehydes, ketones, alcohols; for
example, oxidation of light fractions under
heat and pressure, to obtain acetic, formic,
propionic and succinic acids;
(ij) dehydrogenation, for example, of: 
(i) naphthenic hydrocarbons, to obtain aromatic
hydrocarbons (for example, benzole);
(ii) paraffinic hydrocarbons, to obtain liquid olefins
as used, for example, in the manufacture of
biodegradable alkylbenzenes;
(k) oxo synthesis;
(l) irreversible incorporation of heavy oils into high
polymers (for example, into latex of natural or
synthetic rubber, butyl rubber, polystyrene);
(m) manufacture of products of heading 2803;
(n) nitration, to obtain nitrated derivatives;
(o) biological treatment of certain petroleum fractions
containing  n-paraffins, to obtain proteins or other
complex organic products.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 169 
2701 Coal; briquettes, ovoids and similar solid fuels manu­
factured from coal  
Those fuels known to the trade in Spain as ‘black lignite’ 
and coming from the Teruel, Mequinenza, Pirenaica and 
Baleares coalfields are considered to be coal of this heading.  
2701 12 10 Coking coal 
Coking coal contains between 19 and 41 % of volatile 
constituents.  
2702 Lignite, whether or not agglomerated, excluding jet 
Lignites burn with a long but cool flame, giving off pungent 
black smoke. Commonly distinguished types are: fibrous 
lignites whose fracture is reminiscent of the fibrous 
appearance of the original wood and which have a high 
moisture content (up to 50 %); common, or earthy, 
lignites, brown or black, containing less water than the 
fibrous type (approximately 15 %) and exhibiting an 
earthy fracture; bituminous, fat, lignites, which soften 
when heated and are therefore very suitable for briquetting; 
waxy lignites, which have a wax-like fracture and a high 
wax content. 
This heading does not include fuels known to the trade in 
Spain as ‘black lignite’ and coming from the Teruel, Mequi ­
nenza, Pirenaica and Baleares coalfields (heading 2701).  
2704 00 Coke and semi-coke of coal, of lignite or of peat, whether 
or not agglomerated; retort carbon  
2704 00 10 Coke and semi-coke of coal 
Coke differs from coal in that it burns almost without flame 
and retains its porosity and gas permeability after 
combustion. It is infusible, harder, contains less sulphur 
and more carbon. As opposed to coke which is produced 
by the high-temperature (1 000 to 1 200 °C) carbonisation 
of coal, without air supply, semi-coke is produced by the 
carbonisation of coal (with a reduced air supply) at a 
temperature of between 450 and 700 °C. 
This subheading covers coke and semi-coke of coal used in 
the manufacture of electrodes generally intended for the 
production of ferro-alloys. The coke and semi-cokes of 
this subheading are particularly pure (very low ash 
content) and are generally in the form of small lumps. 
This subheading includes gas coke (a by-product of the 
production of gas) and foundry coke and semi-coke 
specially prepared for use in the metallurgical industry 
(blast furnace coke) which, unlike gas coke, is a hard and 
tough product in the form of large lumps having a silvery 
appearance.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 170  
2704 00 30 Coke and semi-coke of lignite 
Lignites are not suitable for the production of coke by 
high-temperature carbonisation. However, low-temperature 
carbonisation yields a semi-coke for use as a smokeless 
fuel which is porous, glossy, clean to handle and ignites 
and burns readily. 
2704 00 90 Other 
This subheading covers: 
1.products obtained from the carbonisation of peat; they
give off a strong pungent odour on burning and are
used chiefly in industrial furnaces;
2.retort carbon (see the HS Explanatory Note to
heading 2704, fourth and fifth paragraphs).
2707 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 
As regards the determination of the content of aromatic 
constituents, see the explanatory note to note 2 to this 
chapter.  
2707 10 00 Benzol (benzene) 
See subheading note 3 to this chapter. 
This subheading covers only benzol (benzene) of a purity 
by weight of less than 95 %. Benzol (benzene) of a purity 
by weight of 95 % or more falls in subheading 2902 20 00.  
2707 20 00 Toluol (toluene) 
See subheading note 3 to this chapter. 
This subheading covers only toluol (toluene) of a purity by 
weight of less than 95 %. Toluol (toluene) of a purity by 
weight of 95 % or more falls in subheading 2902 30 00.  
2707 30 00 Xylol (xylenes) 
See subheading note 3 to this chapter. 
This subheading covers only xylol (xylenes) of a purity by 
weight of less than 95 % (ortho-, meta-, or para-isomers of 
xylol (xylenes), separately or mixed), as ascertained by gas 
chromatography. Xylol (xylenes) of a purity by weight of 
95 % or more falls in subheadings 2902 41 00 to 
2902 44 00. 
2707 40 00 Naphthalene 
See subheading note 3 to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 171 
This subheading covers only naphthalene the crystallising 
point of which, as ascertained by the method described in 
Annex B to the explanatory notes to this chapter, is below 
79,4 °C. If the product has a crystallising point of 79,4 °C 
or above, it falls in subheading 2902 90 00. 
This subheading does not cover naphthalene homologues 
(subheadings 2707 50 00, 2707 91 00 to 2707 99 99, 
2902 90 00 or 3817 00 80).  
2707 50 00 Other aromatic hydrocarbon mixtures of which 65 % or
more by volume (including losses) distils at 250 °C by 
the ISO 3405 method (equivalent to the ASTM D 86 
method) 
This subheading covers hydrocarbon mixtures in which 
aromatics, other than benzene, toluene, xylene or naph ­
thalene predominate and of which 65 % or more by 
volume (including losses) distils at up to 250 °C by the 
EN ISO 3405 method (equivalent to the ASTM D 86 
method). 
2707 99 11 and 
2707 99 19 Crude oils 
These subheadings cover only those products in which the 
weight of the aromatic constituents exceeds that of the 
non-aromatic constituents. Among the products falling 
under these subheadings are: 
1. products obtained from first distillation of
high-temperature coal tars. High-temperature coal tars
are generally produced in foundry coking plants at a
temperature exceeding 900 °C. The distillation products
of these tars contain not only hydrocarbons with a
predominance by weight of aromatic hydrocarbons but
also nitrogen, oxygen and sulphur compounds and very
often impurities. These products usually require further
processing before use.
2.products obtained by debenzolisation after washing of
the gas produced during the coking of coal; and
3. products obtained by pyrolysis of waste tyres or other
rubber and plastics waste without further processing.
Products, in which the weight of the aromatic constituents 
exceeds that of the non-aromatic constituents, are not 
covered by these subheadings if they are residues from 
either atmospheric or vacuum distillation of crude 
petroleum or marine fuel oils. These products fall under 
subheading 2707 99 99. 
‘Similar products’ of heading 2707 means those having a 
composition similar to that of the products described in item 
1 above.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 172 
However, they may have a higher proportion of aliphatic 
and naphthenic hydrocarbons as well as of phenolic 
products and a lower proportion of polynuclear aromatic 
hydrocarbons than the products described in item 1 above.  
2707 99 20 Sulphuretted toppings; anthracene  
For the purpose of this subheading, ‘sulphuretted toppings’ 
means only those light products obtained in the course of 
first distillation of crude oils from tars, containing sulphur 
compounds (for example, carbon disulphide, mercaptans, 
thiophen) and hydrocarbons with a predominance of 
non-aromatic hydrocarbons, of which 90 % or more by 
volume distils at a temperature below 80 °C. 
Anthracene of this subheading is usually in the form of a 
sludge or paste generally containing phenanthrene, carbazole 
and other aromatic constituents. The subheading covers only 
anthracene of a purity by weight of less than 90 %. 
Anthracene of a purity by weight of 90 % or more falls 
in subheading 2902 90 00.  
2707 99 50 Basic products 
For the purposes of this subheading, basic products are 
aromatic and/or heterocyclic products with basic nitrogen 
function. 
The subheading covers, in particular, pyridine, quinoline, 
acridine and aniline bases (including mixtures thereof). 
These are derived principally from pyridine, quinoline, 
acridine and their homologues. 
Among the basic products falling in this subheading are: 
1. pyridine of a purity by weight of less than 95 %.
Pyridine of a purity by weight of 95 % or more falls
in subheading 2933 31 00;
2.methylpyridine (picoline), 5-ethyl-2-methylpyridine (5-
ethyl-2-picoline), 2-vinylpyridine, of a purity by weight
of less than 90 % (as ascertained by gas chromo ­
tography). If the content by weight is 90 % or more,
these products fall in subheading 2933 39;
3. quinoline of a purity of less than 95 % calculated by
weight on the anhydrous product (ascertained by gas
chromatography). If the purity is not less than 95 %,
this product falls in subheading 2933 49 90;
4. acridine of a purity of less than 95 % calculated by
weight on the anhydrous product (as ascertained by gas
chromatography). If the purity is not less than 95 %, this
product falls in subheading 2933 99 80.
This subheading does not cover salts of any of the basic 
products described (heading 2933 or 3824).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 173 
2707 99 80 Phenols 
See additional note 1 to this chapter. 
This subheading covers: 
1. phenols obtained by the distillation of high-temperature
coal tar, and also similar products in which the weight of
the aromatic constituents exceeds that of the
non-aromatic constituents.
However, phenol salts are excluded from this subheading
(generally, heading 2907 or subheading 3824 99 93);
2.cresols (single or mixed isomers) containing by weight
less than 95 % of cresol, all cresol isomers being taken
together (as ascertained by gas chromatography). If the
content by weight is 95 % or more, these products fall in
subheading 2907 12 00;
3. xylenols (single or mixed isomers) containing by weight
less than 95 % of xylenol, all xylenol isomers being
taken together (as ascertained by gas chromatography).
If the content by weight is 95 % or more, these products
fall in subheading 2907 19 10;
4.other phenols having one or more benzene rings with one
or more hydroxyl radicals, provided they are not
chemically defined phenols of heading 2907. One
notable product is phenol (C  6 H 5 OH) of a purity by
weight of less than 90 %.
2707 99 91 and 
2707 99 99 Other 
These subheadings cover principally products consisting of 
mixtures of hydrocarbons. 
These products include: 
1. heavy oils (other than crude) obtained from the distil ­
lation of high-temperature coal tar or products similar
to those oils, provided that:
(a) less than 65 % by volume distils at up to 250 °C by
the EN ISO 3405 method (equivalent to the
ASTM D 86 method); and
(b)they have a needle penetration index of 400 or
higher at 25 °C by the EN 1426 method; and
(c)they have characteristics other than those of the
products of heading 2715 00 00.
These products generally have a density exceeding 
1,000 g/cm  3at 15 °C by the EN ISO 12185 method.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 174 
Products not fulfilling the conditions set out at (a) to (c) 
above are to be classified according to their characteris ­
tics in, for example, subheadings 2707 10 00 to 
2707 30 00, 2707 50 00, heading 2708, 
subheading 2713 20 00 or heading 2715 00 00; 
2. aromatic extracts not conforming to the requirements
prescribed for those products in the explanatory note to
subheading 2713 90 10 and 2713 90 90;
3. certain naphthalene and anthracene homologues such as
ethylnaphthalenes and methylanthracenes, provided that
they do not fall in heading 2902;
4. residues from distillation (both atmospheric and vacuum)
of crude petroleum and marine fuel oils, in which the
aromatic constituents predominate by weight over the
non-aromatic constituents, (determined by the method
described in Annex A to this Chapter) which comply
with the following physico-chemical properties:
(a) by the EN ISO 3405 method (equivalent to the
ASTM D 86 method), less than 65 % by volume
(including losses) distils at 250 °C;
(b) the end point of distillation is above 315 °C.
The density of these residues may be generally below 
1 g/cm  3at 15 °C by the EN ISO 12185 method. 
These residues may be destined for undergoing a specific 
process.  
2709 00 Petroleum oils and oils obtained from bituminous
minerals, crude  
This heading covers only products which possess properties 
characteristic of crude oils from the various sources (for 
example, specific gravity, distillation curve, sulphur 
content, pour point, viscosity).  
2709 00 10 Natural gas condensates 
This subheading includes crude oils obtained from the 
stabilisation, immediately on extraction, of natural gas. 
This operation consists of extracting the condensable hydro ­
carbons contained in the ‘wet’ natural gas, mainly by 
cooling and depressurisation. 
See also the HS Explanatory Note to heading 2709, second 
paragraph. 
2710 Petroleum oils and oils obtained from bituminous
minerals, other than crude; preparations not elsewhere 
specified or included, containing by weight 70 % or 
more of petroleum oils or of oils obtained from 
bituminous minerals, these oils being the basic consti­
tuents of the preparations; waste oils 
See notes 2 and 3 to this chapter and the relevant 
explanatory notes.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 175 
2710 12 11 to 
2710 19 99  Petroleum oils and oils obtained from bituminous 
minerals (other than crude) and preparations not 
elsewhere specified or included, containing by weight 
70 % or more of petroleum oils or of oils obtained 
from bituminous minerals, these oils being the basic 
constituents of the preparations, other than those 
containing biodiesel and other than waste oils 
For definitions of these products, see note 2 to this chapter 
and the HS Explanatory Note to heading 2710, (I). 
As regards the subheadings for products intended: 
— for undergoing a specific process, 
— for undergoing a chemical transformation, 
see additional notes 5 and 6 to this chapter and the relevant 
explanatory notes. 
I.Petroleum oils and oils obtained from bituminous
minerals (other than crude)
This group covers mixtures of isomers (other than stereoi ­
somers) of saturated acyclic hydrocarbons containing less
than 95 % of a particular isomer or of unsaturated acyclic
hydrocarbons containing less than 90 % of a particular
isomer, these percentages being calculated on the weight
of the anhydrous product.
This group also covers separate isomers of the above
hydrocarbons having a purity of less than 95 % and
90 %, respectively, by weight.
This group covers only petroleum oils and oils from
bituminous minerals:
1.having a crystallising point, as measured by the
ASTM D 938 method (equivalent to the ISO 2207
method), below 30 °C; or
2. having a crystallising point of 30 °C or higher and
(a)a density of less than 0,942 g/cm  3 at 70 °C by the
EN ISO 12185 method, and a worked cone
penetration, as measured by the ASTM D 217
method (equivalent to the ISO 2137 method), of
at least 350 at 25 °C; or
(b)a minimum density of 0,942 g/cm  3 at 70 °C by
the EN ISO 12185 method, and a needle
penetration, as measured by the EN 1426
method, of at least 400 at 25 °C.
For the purposes of paragraph (I) above, petroleum oils 
and oils obtained from bituminous minerals are also to be 
taken to include such oils to which very small quantities 
of various substances have been added, for example, as 
additives to improve quality or odour, tracers, colouring 
agents. 
See also the diagram below:  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 176 
Distinguishing criteria for certain petroleum products of 
subheadings 2710 12 11 to 2710 19 99 and of 
headings 2712 and 2713 (other than preparations of 
subheadings 2710 12 11 to 2710 19 99)
  
II.Preparations not elsewhere specified or included,
containing by weight 70 % or more of petroleum oils
or of oils obtained from bituminous minerals, these oils
being the basic constituents of the preparations, other
than those containing biodiesel
To be classified in these subheadings, preparations must
satisfy the following conditions:
1. the proportion by weight of petroleum oils or of oils
obtained from bituminous minerals, as defined in
part I above, must be 70 % or more.
This proportion is that determined by analysis and not
by the quantity of materials added;
2.they must be neither specified nor included
elsewhere;
3.petroleum oils or oils obtained from bituminous
minerals in mixtures, must be the basic constituent
of the preparation, that is, the essential constituent
having regard to use.
The preparations of these subheadings do not include:
(a)paints and varnishes (headings 3208, 3209 and
3210 00);
(b)beauty preparations and cosmetics based on
mineral oils (generally, heading 3304 or 3307);
(c)petroleum sulphonates (heading 3402 or 3824).
Petroleum sulphonates are usually in the form of
suspensions in petroleum oil or oil obtained from
bituminous minerals. The pure sulphonate content
is usually so high as to preclude direct use as a
lubricant;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 177 
(d) preparations for polishing, preserving or
otherwise treating wood, paintwork, metals,
glass or other materials (mainly heading 3405);
(e) disinfectants, insecticides, etc., however put up,
consisting of solutions or dispersions of an active
ingredient in petroleum oil or oil obtained from
bituminous minerals (heading 3808);
(f) prepared dressings of the kind used in the textile
industry (heading 3809);
(g) prepared additives for mineral oils (also called
dopes) (heading 3811);
(h) organic composite solvents and thinners (for
example, heading 3814 00);
(ij) foundry core binders (subheading 3824 10 00); 
(k) certain anti-rust preparations, in particular:
(i) prepared, for example, from lanolin (approxi ­
mately 20 %) in solution in white spirit (sub ­
heading 3403 19 10);
(ii) containing amines as active ingredients (sub ­
heading 3824 99 92).
2710 12 11 to 
2710 12 90 Light oils and preparations 
See subheading note 4 to this chapter.  
2710 12 21 and 
2710 12 25 Special spirits 
See additional note 2(a) to this chapter.  
2710 12 21 White spirit 
See additional note 2(b) to this chapter.  
2710 19 11 to 
2710 19 29 Medium oils 
See additional note 2(c) to this chapter. 
Kerosene is used for a wide range of different purposes, for 
example as fuel for airplanes engines or for heating. 
Kerosene is a medium oil with a distillation range according 
to the EN ISO 3405 method (equivalent to the ASTM D 86 
method) approximately between 130 °C to 320 °C. 
The images attached to this explanatory note are merely 
indicative of chromatograms of one category of products 
classifiable in each of the three subheadings concerned.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 178 
2710 19 21 Jet fuel 
This subheading covers kerosene type jet fuel. This jet fuel 
complies with the provisions of additional note 2(c) to this 
chapter. 
The gas chromatographic profile of kerosene-type jet fuel, 
for instance the most commonly used jet fuel A-1, is char ­
acteristic of an oil obtained by the distillation of a crude oil 
and also by other petrochemical processes. The chain length 
of the alkanes varies between about 10 and 18 carbon 
atoms. The aromatic content may be up to 25 % by 
volume. Its flash point is generally above 38 °C according 
to the ISO 13736 method. The freezing point is usually not 
above –40 °C. 
Jet fuel may contain the following additives: antioxidants, 
corrosion inhibitors, icing inhibitors, tracer dyes.  
GAS CHROMATOGRAPHIC PROFILE OF JET 
FUEL TYPE A-1 (KEROSENE) SimDis ASTM D 2887 
extended (equivalent to the ISO 3924 method)
  
2710 19 25 Other 
This subheading covers kerosene other than jet fuel. The 
kerosene of this subheading complies with the provisions 
of additional note 2(c) to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 179 
The gas chromatographic profile of ‘other’ kerosene is char ­
acteristic of an oil obtained by the distillation of a crude oil. 
This subheading also includes: 
— oils used in lamps, with a low aromatic and olefin 
content to prevent the formation of soot during combustion; 
— oils with a narrow range of distillation, with a gas chro ­
matographic profile composed only by a fraction of the GC 
image below. 
In some cases chemical markers are present. 
This subheading excludes mixtures of kerosene with other 
mineral oils or organic solvents.  
GAS CHROMATOGRAPHIC PROFILE OF 
KEROSENE OTHER THAN JET-FUEL SimDis 
ASTM D 2887 extended (equivalent to the ISO 3924 
method)
  
2710 19 29 Other 
This subheading covers medium oils other than kerosene of 
subheadings 2710 19 21 and 2710 19 25. The oils of this 
subheading comply with the provisions of additional note 
2(c) to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 180  
Usually, products of this subheading are obtained by one or 
more chemical-physical processes which can significantly 
alter the chemical composition of those products so as to 
make them suitable for certain industrial uses. In certain 
cases, the modification of molecular composition of those 
products can be detected using GC or SimDis while for 
other kinds of products more accurate determinations are 
necessary (e.g. gas chromatography–mass spectrometry 
(GC-MS)). 
An example of a SimDis profile of these oils is represented 
by n-paraffin as shown below. 
GAS CHROMATOGRAPHIC PROFILE OF A 
N-PARAFFIN SimDis ASTM D 2887 extended
(equivalent to the ISO 3924 method)
Another example of products of this subheading are those 
obtained by a multistep process that includes: 
— extraction of linear paraffins; 
— hydrogenation of the de-paraffinated residue; 
— fractionation by distillation of the hydrogenated and 
de-paraffinated residue in products with shorter carbon cut.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 181 
These products consist of saturated hydrocarbons, mainly 
branched and cyclic, with an aromatic content far less than 
1 %. An example of a SimDis profile for this kind of products 
is shown below: 
ASTM D2887 extended (equivalent to the ISO 3924 
Method) 
Boiling point (°C)
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 182 
The use of GC-MS technique may deliver a profile like that 
shown below as an example: 
x-axis: time (minutes)
y-axis: relative abundance
GC-MS total ion chromatogram (TIC)  
This profile has been obtained with the following experi- 
mental conditions:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 183 
This profile shows the following distribution:
  
2710 19 31 to 
2710 19 99 Heavy oils 
See additional note 2(d) to this chapter.  
2710 19 31 to 
2710 19 48 Gas oils 
See additional note 2(e) to this chapter.  
2710 19 51 to 
2710 19 68 Fuel oils 
See additional note 2(f) to this chapter and the diagram 
below for the characteristics of fuel oils:
  
2710 19 71 to 
2710 19 99  Lubricating oils; other oils  
These subheadings cover heavy oils as defined in additional 
note 2(d) to this chapter, provided that these oils do not 
fulfil the conditions set out in additional note 2(e) (gas oils) 
or 2(f) (fuel oils) to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 184 
These subheadings cover heavy oils of which less than 
85 % by volume, including losses, distils at 350 °C by 
the EN ISO 3405 method (equivalent to the ASTM D 86 
method): 
1. which, for a corresponding diluted colour C, have
a viscosity V:
(a) not exceeding that shown in line I of the
concordance table set out in additional note 2(f) to
this chapter, when the sulphated ash content is 1 %
or more, or when the saponification index is 4 or
more; or
(b) exceeding that shown in line II of that concordance
table when the pour point is lower than 10 °C; or
(c) exceeding that shown in line I but not exceeding that
shown in line II when less than 25 % distils at
300 °C, when the pour point is not higher than
minus 10 °C. These provisions apply only to oils
having a diluted colour C of less than 2;
2. for which the following cannot be determined:
(a) the distillation percentage at 250 °C by the
EN ISO 3405 method (equivalent to the
ASTM D 86 method) (zero being deemed to be a
percentage); or
(b) the kinematic viscosity at 50 °C by the EN ISO 3104
method; or
(c) the diluted colour C by the ISO 2049 method
(equivalent to the ASTM D 1500 method);
3. which are artificially coloured.
The analytical methods to be used for the purposes of 
item 1 above are those specified for fuel oils (see additional 
note 2(f) to this chapter). 
See also the diagram below:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 185 
2710 91 00 and 
2710 99 00  Waste oils 
See note 3 to this chapter and the HS Explanatory Note to 
heading 2710, (II).  
2711 Petroleum gases and other gaseous hydrocarbons  
For definitions of these products, see the HS Explanatory 
Note to heading 2711. 
As regards the subheadings for products intended: 
— for undergoing a specific process, 
— for undergoing chemical transformation, 
see additional notes 5 and 6 to this chapter, and the relevant 
explanatory notes.  
2711 19 00 Other 
This subheading includes liquefied gas obtained from 
biomass. 
This liquefied gas results from the fermentation of the 
biodegradable fraction of industrial, household or 
municipal waste and residues, of wastewater treatment 
plants sludge, of the biodegradable fraction of agricultural 
and forestry waste and residues, of waste and residues of the 
agrifood industry and of other similar vegetal and animal 
raw materials obtained from biomass. 
The composition of this gas is predominately methane, with, 
generally, carbon dioxide, and, to a lesser extent, hydrogen 
sulphide, hydrogen, nitrogen and oxygen present.  
2711 29 00 Other 
This subheading includes gas (in gaseous state) obtained 
from biomass. 
This gas results from the fermentation of the biodegradable 
fraction of industrial, household or municipal waste and 
residues, of wastewater treatment plants sludge, of the 
biodegradable fraction of agricultural and forestry waste 
and residues, of waste and residues of the agrifood 
industry and of other similar vegetal and animal raw 
materials obtained from biomass. 
The composition of this gas is predominately methane, with, 
generally, carbon dioxide, and, to a lesser extent, hydrogen 
sulphide, hydrogen, nitrogen and oxygen present.  
2712 Petroleum jelly; paraffin wax, microcrystalline
petroleum wax, slack wax, ozokerite, lignite wax, peat 
wax, other mineral waxes, and similar products 
obtained by synthesis or by other processes, whether 
or not coloured  
2712 10 10 and 
2712 10 90 Petroleum jelly  
See the HS Explanatory Note to heading 2712, part (A). 
See also the diagram in the explanatory note to 
subheadings 2710 12 11 to 2710 19 99, part I.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 186 
2712 10 10 Crude 
See additional note 3 to this chapter.  
2712 20 10 and 
2712 20 90 Paraffin wax containing by weight less than 0,75 % of 
oil 
These subheadings cover paraffin wax described in the HS 
Explanatory Note to heading 2712, part (B), first and 
seventh paragraphs. 
2712 90 11 and 
2712 90 19 Ozokerite, lignite wax or peat wax (natural products)  
These subheadings cover the products described in the HS 
Explanatory Note to heading 2712, part (B), third, fourth 
and fifth paragraphs. 
Ozokerite (natural wax) is rarely marketed at present 
(sources exhausted and poor financial return), the terms 
ozokerite and ceresin (refined ozokerite) being in practice 
wrongly applied to microcrystalline waxes of 
subheadings 2712 90 31 to 2712 90 99.  
2712 90 31 to 
2712 90 99 Other 
These subheadings cover the products described in the HS 
Explanatory Note to heading 2712, part (B), second, sixth 
and seventh paragraphs, other than synthetic paraffin of 
subheading 2712 20 10 or 2712 20 90. 
These products show the following characteristics: 
1. the crystallising point, as determined by the ASTM D 938
method (equivalent to the ISO 2207 method), is not
lower than 30 °C;
2.the density is less than 0,942 g/cm  3 at 70 °C by the
EN ISO 12185 method;
3.the worked cone penetration, as determined by the
ASTM D 217 method (equivalent to the ISO 2137
method), is less than 350 at 25 °C; and
4. the cone penetration, as measured by the ASTM D 937
method (equivalent to the ISO 2137 method), is less than
80 at 25 °C.
See also the diagram in the explanatory note to
subheadings 2710 12 11 to 2710 19 99, part I.
2712 90 31 to 
2712 90 39 Crude 
See additional note 4 to this chapter. 
As regards the subheadings for products intended: 
— for undergoing a specific process, 
— for undergoing a chemical transformation, 
see additional notes 5 and 6 to this chapter, and the relevant 
explanatory notes.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 187 
2713 Petroleum coke, petroleum bitumen and other residues
of petroleum oils or of oils obtained from bituminous 
minerals 
2713 11 00 and 
2713 12 00 Petroleum coke 
These subheadings cover petroleum coke as described in the 
HS Explanatory Note to heading 2713, paragraph (A).  
2713 20 00 Petroleum bitumen 
This subheading covers petroleum bitumen as described in 
the HS Explanatory Note to heading 2713, paragraph (B). 
This product shows the following characteristics: 
1. the crystallising point is not below 30 °C by the
ASTM D 938 method (equivalent to the ISO 2207
method);
2.the density is not less than 0,942 g/cm  3 at 70 °C by the
EN ISO 12185 method; and
3.the needle penetration at 25 °C is less than 400 by the
EN 1426 method.
See also the diagram in the explanatory note to 
subheadings 2710 12 11 to 2710 19 99, part I.  
2713 90 10 and 
2713 90 90 Other residues of petroleum oils or of oils obtained from 
bituminous minerals 
These subheadings cover the products described in the HS 
Explanatory Note to heading 2713, part (C). 
Aromatic extracts of these subheadings (see the HS 
Explanatory Note to heading 2713, part (C), paragraph (1)) 
generally meet the following requirements: 
1. content of aromatic constituents exceeds 80 % by weight
by the method described in Annex A to the explanatory
notes to this chapter;
2.density at 15 °C exceeds 0,950 g/cm  3 , by the
EN ISO 12185 method; and
3. not more than 20 % by volume distils at 300 °C by the
EN ISO 3405 method (equivalent to the ASTM D 86
method).
However, mixed alkylbenzenes and mixed alkylnaph ­
thalenes also meeting the requirements mentioned above 
are classified in heading 3817.  
2715 00 00 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) 
The composition of bituminous mixtures of this heading 
varies according to the intended use.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 188 
1.Products used for waterproofing and protecting surfaces
or for insulating purposes
The products used for corrosion-resistant coatings, insu ­
lating electrical plant, waterproofing surfaces, filling
cracks, etc. usually consist of a binder (bitumen,
asphalt or tar), rigid fillers such as mineral fibres
(asbestos, glass), wood sawdust and any other
substance needed to give the products the properties
required or to facilitate their application. The following
are examples of these products:
(a) b i t u m i n o u s s e a l a n t s 
with a solvent content of less than 30 % which
enable coatings with a thickness of 3 to 4 mm or
less to be obtained;
(b) b i t u m i n o u s m a s t i c s 
with a solvent content not exceeding 10 % which
enable the following to be obtained: either coatings
with a thickness ranging from 4 mm to 1 cm or
caulked seams of large dimensions (2 to 8 cm);
(c) o t h e r b i t u m i n o u s p r e p a r a t i o n s 
containing fillers but no solvents. These must be
given heat treatment before being used. Among
other applications, they are used for protecting
underground or underwater pipework (pipelines).
2.Products used for surfacing roads
Bituminous products of this heading used for surfacing
roads fall into two main categories:
(a) c u t - b a c k s a n d r o a d - o i l s 
Cut-backs are bitumens dissolved in fairly heavy
solvents, the quantity of which can be varied
according to the desired viscosity.
The trade descriptions of these preparations differ
according to whether the solvents used are of
petroleum or other origin; those containing the
former are ‘fluidified bitumens’, the others are
‘fluxed bitumens’.
Road-oils are like preparations based on bitumen
containing heavy solvents in quantities that vary
according to the desired viscosity.
Adhesives are sometimes added to render these prep ­
arations resistant to peeling.
All these bituminous preparations have the following
distinctive characteristics:
— a needle penetration, as measured by the
EN 1426 method, of not less than 400 at 25 °C,  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 189 
— a distillation residue, obtained under reduced 
pressure by the ASTM D 1189 method 
(withdrawn in 1979, with no corresponding EN/ 
ISO method in existence), of not less than 60 % 
by weight with a needle penetration, as measured 
by the EN 1426 method, of less than 400 at 
25 °C. 
The following diagram shows how: 
— fluidified and fluxed bitumens are distinguished 
from bitumens of subheading 2713 20 00, 
— fluidified and fluxed bitumens are distinguished 
from petroleum oils of subheadings 2710 12 11 
to 2710 19 99.
  
(b) a q u e o u s e m u l s i o n s 
These are preparations obtained by emulsifying bitu- 
mens with water .
There are two categories:
1.anionic or ‘alkaline’ emulsions based on ordinary
or tall oil soap;
2.cationic or ‘acidic’ emulsions based on an aliphatic
amine or a quaternary ammonium ion.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 190  
ANNEX A  
METHOD OF DETERMINING THE CONTENT OF AROMATIC 
CONSTITUENTS IN PRODUCTS WITH A DISTILLATION END 
POINT EXCEEDING 315 °C  
1. Scope
This test method covers the determination of the content of aromatic and 
non-aromatic constituents in mineral oils. 
2. Definition
2.1. Aromatic constituents: the portion of the sample dissolved in the solvent and 
adsorbed on silica gel. The aromatic constituents may contain: aromatic hydro ­
carbons, condensed naphthenic-aromatics, aromatic olefins, asphaltenes, aromatic 
compounds containing sulphur, nitrogen, oxygen and polar aromatics.  
2.2. Non-aromatic constituents: the portion of the sample which is not adsorbed 
on silica gel and which is eluted by the solvent (such as non-aromatic hydro ­
carbons). 
3. Principle of the method
The sample, dissolved in n -pentane, is allowed to percolate through a special 
chromatography column packed with silica gel. The nonaromatic constituents, 
eluted with solvent, are collected subsequently and assayed by weighing after the 
solvent has evaporated.  
Samples not dissolving in n -pentane should be dissolved in cyclohexane.  
4. Apparatus and reagents
Chromatography column: this is a glass tube with the dimensions and shape 
shown in the accompanying sketch. The top aperture must be capable of being 
sealed by a glass joint having its ground flat face pressed against the top of the 
column by two rubber-covered metal clamps. The seal must be completely leak 
tight against an applied pressure of nitrogen or air.  
Silica gel: fineness of 200 mesh or more. It must be activated for seven hours in 
an oven kept at 170 °C before use and placed in a desiccator to cool. After 
activation, the silica gel must be used within a few days.  
Solvent I n -pentane: minimum 95 % pure, aromatic-free.  
Solvent II cyclohexane: minimum 98 % pure, aromatic-free.  
5. Procedure 1 (chromatography column 1)
Preparation of the sample solution: dissolve approximately 3,6 g (exactly 
weighed) of the sample in 10 ml of  n-pentane (I). If the sample is insoluble in  
n-pentane, dissolve it in cyclohexane and the determination is performed using
cyclohexane (II) instead of  n-pentane (I).
Pack the chromatography column (chromatography column 1) with the 
previously activated silica gel, up to about 10 cm from the upper glass bulb, 
by carefully tamping the contents of the column with a vibrator so as not to leave 
any channels. Then insert a plug of glass wool in the top of the silica gel column.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 191 
Pre-moisten the silica gel with 180 ml of solvent (I) or (II), and apply a pressure 
of air or nitrogen from above until the upper surface of the liquid reaches the top 
of the silica gel.  
Carefully release the pressure inside the column and pour over it approximately 
3,6 g (exactly weighed expression with 2 decimals) of sample dissolved in 10 ml 
of solvent (I) or (II), then rinse out the beaker with another 10 ml of solvent (I) 
or (II), and pour this also over the column. 
Apply the pressure progressively while allowing the liquid to flow in drops from 
the bottom capillary tube of the column at the approximate rate of 1 ml/min and 
collect this liquid in a 500 ml flask.  
When the level of the liquid containing the substance to be separated falls to the 
surface of the silica gel, carefully remove the pressure once more and add 230 ml 
of solvent (I) or (II), re-apply the pressure immediately and bring down the level 
of the liquid to the surface of the silica gel while collecting the eluate in the same 
flask as before. 
Before the level of the liquid containing the substance to be separated falls to the 
surface of the silica gel, check the eluate using FT-IR for the presence of 
aromatics. If the eluate contains only aliphatic hydrocarbons, add again 50 ml 
of solvent (I) or (II) after removing the pressure. Repeat this step if necessary.  
Reduce the collected fraction to a small volume by evaporation in a vacuum oven 
at 35 °C or in a vacuum rotary evaporator or similar apparatus and then transfer 
it without loss into a tared beaker, using more solvent (I) or (II).  
Evaporate the contents of the beaker in a vacuum oven at 35 °C to constant 
weight (W). The difference between the two last weights should not exceed 
0,01 g. The time difference between the two weighings should be at least 30 
minutes. 
The percentage of non-aromatic constituents by weight (A) is given by the 
following formula:  
A= W/W  1 *100 
where W  1 is the weight of the sample.  
The difference from 100 is the percentage of aromatic constituents absorbed by 
the silica gel.  
6. Accuracy of the method
Repeatability:5 %.  
Reproducibility: 10 %. 
7.Procedure 2 (chromatography column 2)
Preparation of the sample solution: dissolve approximately 0,9 g (exactly 
weighed) of the sample in 2,5 ml of  n-pentane (I). If the sample is insoluble 
in n-pentane, dissolve it in cyclohexane and the determination is performed using 
cyclohexane (II) instead of  n-pentane (I).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 192 
Pack the chromatography column (chromatography column 2) with the 
previously activated silica gel, up to about 2,5 cm from the upper glass bulb, 
by carefully tamping the contents of the column with a vibrator so as not to leave 
any channels. Then insert a plug of glass wool in the top of the silica gel column.  
Pre-moisten the silica gel with 45 ml of solvent (I) or (II), and apply a pressure 
of air or nitrogen from above until the upper surface of the liquid reaches the top 
of the silica gel.  
Carefully release the pressure inside the column and pour over it approximately 
0,9 g (exactly weighed expression with 2 decimals) of sample dissolved in 2,5 ml 
of solvent (I) or (II), then rinse out the beaker with another 2,5 ml of solvent (I) 
or (II), and pour this also over the column. 
Apply the pressure progressively while allowing the liquid to flow in drops from 
the bottom capillary tube of the column at the approximate rate of 1 ml/min and 
collect this liquid in a 250 ml flask.  
When the level of the liquid containing the substance to be separated falls to the 
surface of the silica gel, carefully remove the pressure once more and add 57,5 
ml of solvent (I) or (II), re-apply the pressure immediately and bring down the 
level of the liquid to the surface of the silica gel while collecting the eluate in the 
same flask as before.  
Before the level of the liquid containing the substance to be separated falls to the 
surface of the silica gel, check the eluate using FT-IR for the presence of 
aromatics. If the eluate contains only aliphatic hydrocarbons, add again 12,5 
ml of solvent (I) or (II) after removing the pressure. Repeat this step if necessary.  
Reduce the collected fraction to a small volume by evaporation in a vacuum oven 
at 35 °C or in a vacuum rotary evaporator or similar apparatus and then transfer 
it without loss into a tared beaker, using more solvent (I) or (II).  
Evaporate the contents of the beaker in a vacuum oven at 35 °C to constant 
weight (W). The difference between the two last weights should not exceed 
0,01 g. The time difference between the two weighings should be at least 30 
minutes. 
The percentage of non-aromatic constituents by weight (A) is given by the 
following formula:  
A= W/W  1 *100 
where W  1 is the weight of the sample.  
The difference from 100 is the percentage of aromatic constituents absorbed by 
the silica gel.  
8. Accuracy of the method
Repeatability: 5 %. 
Reproducibility: 10 %.  ▼B
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Chromatography column 1
  ▼B
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Chromatography column 2
  ▼B
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ANNEX B  
METHOD OF DETERMINING THE CRYSTALLISING POINT OF 
NAPHTHALENE 
Melt down, whilst constantly stirring, approximately 100 g of naphthalene in a 
porcelain crucible with a capacity of about 100 cm  3. Introduce about 40 cm  3of 
the melted substance into a preheated ‘Shukoff’ flask so that it is three-quarters 
filled. Insert a thermometer, graduated in tenths of a degree, through a cork 
stopper, arranging the mercury bulb in the centre of the liquid. When the 
temperature has fallen almost to the crystallising point of the naphthalene 
(around 83 °C), induce crystallisation by continuous agitation. As soon as 
crystals begin to form, the column of mercury will generally stabilise and then 
start to fall again. The temperature at which the mercury stabilised and remained 
static for a certain time is noted and this temperature is taken to be the cryst ­
allising point of the naphthalene, after correction to allow for the part of the 
mercury column outside the flask.  
For a mercury thermometer, this correction is taken as being:  
n ðt – t′Þ
6000  
where ‘n’ is the number of graduations of the mercury column outside the flask, 
‘t’ is the noted temperature and ‘t ′’ the mean temperature of the part of the 
mercury column that is outside the flask. ‘t ′’ can be determined approximately 
with an auxiliary thermometer the bulb of which is placed at mid-height of the 
part of the column that is outside the flask. A capillary-tube thermometer ensures 
very high precision.  
The ‘Shukoff’ flask illustrated below is a glass receptacle with double walls, the 
space between which is evacuated:
  ▼B
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SECTION VI  
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES  
General  
For the interpretation of section notes 1, 2 and 3, see the HS General 
Explanatory Note to Section VI.  
CHAPTER 28 
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS 
OF PRECIOUS METALS, OF RARE-EARTH METALS, OF 
RADIOACTIVE ELEMENTS OR OF ISOTOPES  
General 
Separate chemically defined inorganic compounds, presented as a food 
supplement in capsules (except microcapsules), for example of gelatine, 
are excluded from this chapter because the presentation in capsules is a 
treatment that is not covered by note 1 to this chapter.  
II. INORGANIC ACIDS AND INORGANIC OXYGEN
COMPOUNDS OF NON-METALS 
2811  Other inorganic acids and other inorganic oxygen 
compounds of non-metals  
2811 19 80 Other 
This subheading includes the products referred to in note 4 
to this chapter.  
III. HALOGEN OR SULPHUR COMPOUNDS OF
NON-METALS 
2812 Halides and halide oxides of non-metals  
Chloride and chloride oxides 
2812 11 00 Carbonyl dichloride (phosgene) 
See the HS Explanatory Note to heading 2812, (B), (5).  
2812 12 00 to 
2812 14 00 Phosphorus oxychloride; Phosphorus trichloride; Phos­
phorus pentachloride 
See the HS Explanatory Note to heading 2812, (A), (3), 
and (B), (4). 
2812 15 00 to 
2812 17 00 Sulphur monochloride; Sulphur dichloride; Thionyl 
chloride 
See the HS Explanatory Note to heading 2812, (A), (2), 
and (B), (1a). 
2812 19 90 Other 
In addition to the products listed in the HS Explanatory 
Note to heading 2812, (A) (except 2, 3) and (B) (except 
1a), 4, 5), these subheadings include tellurium tetrachloride 
(TeCl  4 ), used mainly for imparting a patina to silverware.  ▼B
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IV. INORGANIC BASES AND OXIDES,
HYDROXIDES AND PEROXIDES OF METALS  
Peroxides are taken to mean only compounds of a metal 
with oxygen the molecule of which — as is the case with 
hydrogen peroxide — contains the bond –O–O–. 
Oxides, hydroxides or peroxides of metals which are not 
specified in the earlier headings or subheadings of this 
subchapter are to be classified in subheading 2825 90 85.  
2819 Chromium oxides and hydroxides  
2819 10 00 Chromium trioxide 
See the HS Explanatory Note to heading 2819, (A), (1).  
2819 90 90 Other 
This subheading covers the products mentioned in the HS 
Explanatory Note to heading 2819, (A), (2), and (B).  
2824 Lead oxides; red lead and orange lead 
2824 90 00 Other 
For the terms ‘red lead’ and ‘orange lead’, see the HS 
Explanatory Note to heading 2824, (2).  
2825 Hydrazine and hydroxylamine and their inorganic salts; 
other inorganic bases; other metal oxides, hydroxides 
and peroxides 
2825 70 00 Molybdenum oxides and hydroxides  
This subheading does not include technical molybdic oxide 
obtained by merely roasting molybdenite concentrates (sub ­
heading 2613 10 00).  
V. SALTS AND PEROXYSALTS, OF INORGANIC
ACIDS AND METALS  
2826 Fluorides; fluorosilicates, fluoroaluminates and other
complex fluorine salts 
2826 19 10 Of ammonium or of sodium  
See the HS Explanatory Note to heading 2826, (A), (1) and (2).  
2826 19 90 Other 
In addition to the products mentioned in the HS Explanatory 
Note to heading 2826, (A), (4) to (9), this subheading 
includes: 
1. beryllium difluoride (BeF  2 ), a product of glassy
appearance having a density of about 2 g/cm  3 and a
melting point of the order of 800 °C, very soluble in
water, used as an intermediate in beryllium metallurgy. It
is obtained by calcining ammonium fluoroberyllate;
2.basic beryllium fluoride (5BeF  2 ·2BeO), also of glassy
appearance and soluble in water, having a slightly
higher density (about 2,3 g/cm  3).▼B
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2826 30 00 Sodium hexafluoroaluminate (synthetic cryolite)  
See the HS Explanatory Note to heading 2826, (C), (1).  
2826 90 80 Other 
See the HS Explanatory Note to heading 2826, (B) and (C), 
(2) to (5), with the exception of dipotassium hexafluorozir ­
conate which is specifically included in subheading
2826 90 10.
2833 Sulphates; alums; peroxosulphates (persulphates)  
2833 29 30 Of cobalt; of titanium 
This subheading includes: 
1.dititanium tris(sulphate) (Ti  2 (SO  4 ) 3 ). In the anhydrous
form, this is a green crystalline powder, insoluble in
water, but soluble in dilute acids with which it forms a
purple solution. In the hydrated state, it forms a stable
crystalline hydrate which is water soluble. It is used as a
reducing agent in the textile industry;
2.titanium oxide sulphate (titanyl sulphate) ((TiO)SO  4 ).
This may be in the anhydrous form which is a white
hygroscopic powder, or in one of a number of
hydrated forms of which the dihydrate is the most
stable. It is used as a mordant in dyeing;
3.titanium bis(sulphate) (Ti(SO  4 ) 2 ) is a white, highly
hygroscopic powder of poor stability.
2835 Phosphinates (hypophosphites), phosphonates (phosp­
hites) and phosphates; polyphosphates, whether or not 
chemically defined 
2835 10 00 Phosphinates (hypophosphites) and phosphonates
(phosphites)  
See the HS Explanatory Note to heading 2835, (A) and (B).  
2835 22 00 to 
2835 29 90 Phosphates  
See the HS Explanatory Note to heading 2835, (C), first 
paragraph, (I), and second paragraph, (1), (a), (2), (a), (b) 
and (c), and (3) to (8). 
These subheadings do not include intermixtures of different 
phosphates (generally, Chapter 31 or subheading 
3824 99 96). 
2835 31 00 and 
2835 39 00 Polyphosphates  
See the HS Explanatory Note to heading 2835, (C), first 
paragraph, (II), (III) and (IV), and second paragraph, (1), 
(b), and (2), (d) to (g). 
2835 39 00 Other 
This subheading includes: 
1.tetraammonium diphosphate (ammonium pyrophosphate)
((NH  4 ) 4 P 2 O 7 ) and pentaammonium triphosphate
((NH  4 ) 5 P 3 O 10 );▼B
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2. sodium pyrophosphates (sodium diphosphates): tetra ­
sodium pyrophosphate (neutral diphosphate) (Na  4 P 2 O 7 ),
disodium dihydrogenpyrophosphate (acid diphosphate)
(Na  2 H 2 P 2 O 7 );
3. sodium metaphosphates (basic formula (NaPO  3 ) n ), which
are two in number: sodium cyclo-triphosphate and
sodium cyclo-tetraphosphate;
4. other sodium polyphosphates having a high degree of
polymerisation. These include a product incorrectly
known as sodium hexametaphosphate, also known as
Graham's salt, which is a polymeric mixture ((NaPO  3 ) n )
with a degree of polymerization of between 30 and 90.
This subheading also includes ammonium polyphosphates 
having a higher degree of polymerisation, even when 
composed of similar series of polymers (sometimes called 
ammonium metaphosphates). This is the case, for example, 
with Kurrol ammonium salt (not to be confused with 
Kurro's salt, a sodium metaphosphate), a linear polymer 
having a high average degree of polymerisation (several 
thousand to tens of thousands of units). This is a white 
crystalline powder, not very soluble in water, which is 
used mainly as a fireproofing agent.  
2840 Borates; peroxoborates (perborates)  
2840 19 90 Other 
This subheading includes crystallised disodium tetraborate 
(with 10H  2 O). 
2840 20 10 Borates of sodium, anhydrous  
This subheading includes sodium pentaborate and sodium 
metaborate.  
2841 Salts of oxometallic or peroxometallic acids  
2841 69 00 Other  
Manganites are the salts of manganous acid (H  2 MnO  3 ). 
They are almost insoluble in water and are easily hydro ­
lysed. 
This subheading includes copper manganite (CuMnO  3 ) 
which is used in gas-masks to oxidize carbon monoxide 
to carbon dioxide, and copper bis(hydrogenmanganite) 
(Cu(HMnO  3 ) 2 ), which is even more effective. 
In addition to the manganates listed in the HS Explanatory 
Note to heading 2841, (3), (a), this subheading also covers 
manganates in which manganese is pentavalent, for 
example, Na  3 MnO  4 ·10H  2 O. 
2842 Other salts of inorganic acids or peroxoacids (including
aluminosilicates whether or not chemically defined), 
other than azides  
2842 10 00 Double or complex silicates, including aluminosilicates
whether or not chemically defined  ▼B
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See the HS Explanatory Note to heading 2842, (II), second 
paragraph, (L).  
2842 90 10 Salts, double salts or complex salts of selenium or 
tellurium acids 
In addition to the products mentioned in the HS Explanatory 
Note to heading 2842, (I), (C) and (D), and (II), second 
paragraph, (D) and (E), and to selenosulphides, selenosul ­
phates and thiotellurates mentioned in (II), second 
paragraph, (C), (3), this subheading includes: 
1. indium selenide (InSe) used as a semi-conductor;
2.highly purified lead telluride (PbTe), used for transistors,
thermocouples, mercury vapour lamps, etc.
VI. MISCELLANEOUS
2844 Radioactive chemical elements and radioactive isotopes
(including the fissile or fertile chemical elements and 
isotopes) and their compounds; mixtures and residues 
containing these products 
See note 6 to this chapter.  
2844 10 10 to 
2844 10 90 Natural uranium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures 
containing natural uranium or natural uranium 
compounds  
See the HS Explanatory Note to heading 2844, (IV), (A), 
(1), (B), (1), and (C), (1) to (3). 
2844 20 25 to 
2844 20 99 Uranium enriched in U 235 and its compounds; 
plutonium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures 
containing uranium enriched in U 235, plutonium or 
compounds of these products  
Uranium enriched in the isotope 235 is marketed under the 
descriptions ‘slightly enriched uranium’ (containing up to 
about 20 % U 235) and ‘highly enriched uranium’ (con ­
taining more than 20 % U 235). 
For plutonium and its compounds, see the HS Explanatory 
Note to heading 2844, (IV), (A), (3), (B), (2), and (C), (1) 
and (3). 
2844 30 11 and 
2844 30 19 Uranium depleted in U 235; alloys, dispersions 
(including cermets), ceramic products and mixtures 
containing uranium depleted in U 235 or compounds 
of this product 
Uranium depleted in U 235 is a by-product of the 
production of uranium enriched in U 235. Because of its 
much lower cost and the large quantities available, it 
replaces natural uranium, especially as a fertile material, 
as a protective screen against radiation, as a heavy metal 
for the manufacture of flywheels or in the preparation of 
absorbent compositions (getters) used for the purification of 
certain gases.  ▼B
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2844 30 51 to 
2844 30 69  Thorium; alloys, dispersions (including cermets), ceramic 
products and mixtures containing thorium or 
compounds of this product  
See the HS Explanatory Note to heading 2844, (IV), in 
particular (A), (2), and (B), (3).  
2844 30 91 and 
2844 30 99 Compounds of uranium depleted in U 235 or of thorium, 
whether or not mixed together 
See the HS Explanatory Note to heading 2844, (IV), (B), 
(1) and (3).
2844 40 10 to 
2844 40 80 Radioactive elements and isotopes and compounds other 
than those of subheading 2844 10, 2844 20 or 2844 30; 
alloys, dispersions (including cermets), ceramic products 
and mixtures containing these elements, isotopes or 
compounds; radioactive residues 
For the definition of the term ‘isotopes’, see the last 
sentence of note 6 to this chapter and the HS Explanatory 
Note to heading 2844, (I). 
For the other products mentioned in these subheadings, see 
the HS Explanatory Note to heading 2844, (III).  
2844 50 00 Spent (irradiated) fuel elements (cartridges) of nuclear
reactors ( Euratom ) 
See the HS Explanatory Note to heading 2844, (IV), (C), (4).  
2845 Isotopes other than those of heading 2844; compounds,
inorganic or organic, of such isotopes, whether or not 
chemically defined 
For the definition of the term ‘isotopes’, see the last 
sentence of note 6 to this chapter and the HS Explanatory 
Note to heading 2844, (I).  
2845 10 00 Heavy water (deuterium oxide) ( Euratom ) 
This subheading covers heavy water (or deuterium oxide) 
which resembles ordinary water in appearance and possesses 
the same chemical properties; its physical properties, on the 
other hand, are slightly different. Heavy water is used as a 
source of deuterium and is used, in nuclear reactors, for 
slowing down the neutrons which split the uranium atoms.  
2845 90 10 Deuterium and compounds thereof; hydrogen and
compounds thereof, enriched in deuterium; mixtures 
and solutions containing these products ( Euratom ) 
See the HS Explanatory Note to heading 2845, third para ­
graph, (1) and (3).  ▼B
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This subheading also covers other hydrogenated organic or 
inorganic compounds in which the hydrogen has been partly 
or completely replaced by deuterium. The most important 
are lithium deuteride, deuterated ammonia, deuterated 
hydrogen sulphide, deuterated benzene, deuterated 
biphenyl and deuterated terphenyls. These products are 
used in the nuclear industry to decelerate neutrons (moder ­
ators), as intermediates in the production of heavy water, or 
in studies on the reaction of thermonuclear fusion. These 
compounds also have important applications in organic 
analysis and synthesis.  
2845 90 90 Other 
This subheading includes the following isotopes and 
compounds: 
1.carbon 13, lithium 6, lithium 7 and compounds thereof;
2. boron 10, boron 11, nitrogen 15, oxygen 18 and
compounds thereof (for example,  10B 2 O 3 , 10B 4 C,
15 NH  3 , H  2 18 O).
These are used in scientific research and in the nuclear 
industry.  
2846 Compounds, inorganic or organic, of rare-earth metals,
of yttrium or of scandium or of mixtures of these metals 
2846 10 00 Cerium compounds 
See the HS Explanatory Note to heading 2846, third para ­
graph, (1). 
2846 90 10 to 
2846 90 90 Other 
These subheadings include compounds of metals of the 
rare-earth series, called lanthanides (since lanthanum is its 
first element), which include the oxides of europium, gado ­
linium, samarium and terbium (terbite), which are used as 
neutron-absorbers in the control or safety rods of nuclear 
reactors and in colour television tubes. 
See also the HS Explanatory Note to heading 2846, third 
paragraph, (2).  ▼B
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CHAPTER 29  
ORGANIC CHEMICALS  
General  
The letters ‘(INN)’, after a name appearing in the Combined Nomen ­
clature and the explanatory notes thereto, indicate that the name is 
included in the list of International Nonproprietary Names for Phar ­
maceutical Substances published by the World Health Organisation.  
The letters ‘(INNM)’ indicate that the name is accepted by the World 
Health Organisation as an ‘International Nonproprietary Name Modi ­
fied’.  
The letters ‘(ISO)’ indicate that the name appears as one of the 
‘common names for pest control chemicals and plant growth regulators’ 
in recommendation R 1750 of the International Organisation for Stan ­
dardisation.  
A fused system is one in which there are at least two rings which have 
one, and only one, common bond and have two, and only two, atoms in 
common.  
Separate chemically defined organic compounds, presented as a food 
supplement in capsules (except microcapsules), for example of gelatine, 
are excluded from this chapter because the presentation in capsules is a 
treatment that is not covered by note 1 to this chapter.  
Note 1(a) See the HS General Explanatory Note to this chapter, (A),
first four paragraphs. 
This chapter includes: 
1.anthracene of a purity by weight of 90 % or more
(subheading 2902 90 00);
2. benzene of a purity by weight of 95 % or more (sub ­
heading 2902 20 00);
3.naphthalene having a crystallising point of 79,4 °C or
more (subheading 2902 90 00);
4. toluene of a purity by weight of 95 % or more (sub ­
heading 2902 30 00);
5. xylenes containing by weight 95 % or more of xylene
(total isomers) (subheadings 2902 41 00 to 2902 44 00);
6.ethane and other saturated acyclic hydrocarbons (other
than methane and propane) put up as single isomers of
a purity of 95 % or more by reference to volume for
gaseous products (  1) and to weight for non-gaseous
products (subheading 2901 10 00);
7. ethylene of a purity by volume of 95 % or more (sub ­
heading 2901 21 00);
8. propene (propylene) of a purity by volume of 90 % or
more (subheading 2901 22 00);
_____________  
( 1 ) The gaseous state is observed at 15 °C and under a pressure of 1 013 millibar.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 204 
9. fatty alcohols of a purity by weight of 90 % or more, as
calculated on the anhydrous product, and containing six
or more carbon atoms (subheading 2905 16, 2905 17 00
or 2905 29 90);
10. cresols (single or mixed isomers) containing by weight
95 % or more of cresol, all cresol isomers being taken
together (subheading 2907 12 00);
11. phenol of a purity by weight of 90 % or more (sub ­
heading 2907 11 00);
12. xylenols (single or mixed isomers) containing by weight
95 % or more of xylenol, all xylenol isomers being
taken together (subheading 2907 19 10);
13. fatty acids (other than oleic acid) of a purity by weight
of 90 % or more, as calculated on the anhydrous
product, and containing six or more carbon atoms
(headings 2915 and 2916);
14. oleic acid of a purity by weight of 85 % or more, as
calculated on the anhydrous product (sub ­
heading 2916 15 00);
15. pyridine of a purity by weight of 95 % or more (sub ­
heading 2933 31 00);
16. methylpyridine (picoline), 5-ethyl-2-methylpyridine (5-
ethyl-2-picoline) and 2-vinylpyridine, of a purity by
weight of 90 % or more (subheading 2933 39);
17. quinoline of a purity by weight of 95 % or more,
calculated on the anhydrous product (as ascertained
by gas chromatography) (subheading 2933 49 90);
18. 1,2-dihydro-2,2,4-trimethylquinoline of a purity by
weight exceeding 85 %, calculated on the anhydrous
product (subheading 2933 49 90);
19. acridine of a purity by weight of 95 % or more,
calculated on the anhydrous product (as ascertained
by gas chromatography) (subheading 2933 99 80);
20. the derivatives of the fatty acids and of the fatty
alcohols of items 9, 13 and 14 above (for example,
salts, esters (other than those of glycerine), amines,
amides, nitriles), provided that they satisfy the criteria
set for the corresponding fatty acids and alcohols.
Note 1(b) See the HS General Explanatory Note to this chapter, (A),
final paragraph.  
Note 1(d) The aqueous solutions permitted are only those that are true
solutions, even if because of insufficient water the substance 
is only partly dissolved.  
Note 1(f) As regards the addition of a stabiliser, anti-dusting agent,
colouring agent or odoriferous substances, see the HS 
General Explanatory Note to this chapter, (A), penultimate 
paragraph.  ▼B
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Note 1(g) As regards the addition of a stabiliser, anti-dusting agent,
colouring agent or odoriferous substances, see the HS 
General Explanatory Note to this chapter, (A), penultimate 
paragraph. 
Note 5 The provisions of this note apply only to the classification,
as between headings, of the products concerned (see the HS 
General Explanatory Note to this chapter, (G)). 
For classification as between the subheadings within a 
heading, the provisions of subheading note 1 to this 
chapter are to be applied.  
I. HYDROCARBONS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DE ­
RIVATIVES  
2902 Cyclic hydrocarbons 
2902 19 00 Other  
This subheading includes: azulene (bicyclo[5,3,0]decapentaene) 
and its alkyl derivatives such as, for example, chamazulene 
(7-ethyl-1,4-dimethylazulene), guaiazulene (7-isopropyl-1, 
4-dimethylazulene), vetiverazulene (2-isopropyl-4,8-dimethyl ­
azulene).  
2903 Halogenated derivatives of hydrocarbons  
2903 39 28 Perfluorinated saturated fluorides  
This subheading includes carbon tetrafluoride (tetrafluor ­
omethane).  
2903 39 39 Other unsaturated fluorides 
This subheading includes tetrafluoroethylene and 
trifluoroethylene.  
2903 81 00 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)),
including lindane (ISO, INN)  
This subheading includes lindane (ISO, INN). Lindane is 
the gamma-isomer of hexachlorocyclohexane (HCH (ISO)) 
with a purity of 99 % or more. Only this gamma-isomer of 
HCH has insecticidal properties. Lindane is used in agri ­
culture and for the treatment of wood.  
II. ALCOHOLS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DE ­
RIVATIVES  
2905 Acyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives  
2905 14 90 Other  
This subheading covers only secbutyl alcohol (butan-2-ol) 
and isobutyl alcohol (2-methylpropan-1-ol)  
2905 19 00 Other 
This subheading includes pentanol (amyl alcohol) or the 
following: n -amyl (pentan-1-ol), secamyl (pentan-2-ol), 
tertamyl (2-methylbutan-2-ol, amylene hydrate), isoamyl 
(3-methylbutan-1-ol), secisoamyl (3-methylbutan-2-ol), 2- 
methylbutan-1-ol, neopentyl (neoamyl, 2,2-dimethylpropan- 
1-ol), pentan-3-ol.▼B
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2905 44 11 to 
2905 44 99  D-glucitol (sorbitol)
These subheadings cover only D-glucitol (sorbitol) 
complying with the provisions of note 1 to this chapter. 
Forms of D-glucitol (sorbitol) which do not so comply, 
are classified in subheadings 3824 60 11 to 3824 60 99.  
2906 Cyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives  
2906 11 00 Menthol  
This subheading covers only: (–)-paramenthol-3, ((–)-trans- 
1,2-cis-1,5-isopropyl-2-methyl-5-cyclohexanol), (±)-para ­
menthol-3, and (+)-paramenthol-3. 
The subheading does not include neomenthol, isomenthol or 
neoisomenthol (subheading 2906 19 00).  
VI. KETONE-FUNCTION COMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS
2914 Ketones and quinones, whether or not with other oxygen
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives 
2914 50 00 Ketone-phenols and ketones with other oxygen function  
For the purposes of this subheading, ‘other oxygen function’ 
means any of the oxygen functions specified in the 
preceding headings of this chapter other than the alcohol, 
aldehyde and phenol functions.  
2914 61 00 to 
2914 69 80 Quinones 
These subheadings cover the products referred to in the HS 
Explanatory Note to heading 2914, parts (E) and (F). For 
the purposes of these subheadings, ‘quinones’ is to be 
understood in a broad sense, i.e., ‘quinones whether or 
not with other oxygen function’; they consequently cover 
quinones without other oxygen function (other than the 
quinone function), quinone-alcohols, quinone-phenols, 
quinone aldehydes, and quinones with other oxygen 
function (other than those mentioned above).  
VII. CARBOXYLIC ACIDS AND THEIR
ANHYDRIDES, HALIDES, PEROXIDES AND 
PEROXYACIDS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DE ­
RIVATIVES  
2915 Saturated acyclic monocarboxylic acids and their
anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated deriva­
tives 
As regards the purity criteria for fatty acids and their deri ­
vates, see the general explanatory note to this chapter, 
note 1(a), items 13 and 20.  
2916 Unsaturated acyclic monocarboxylic acids, cyclic mono­
carboxylic acids, their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives  ▼B
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As regards the purity criteria for fatty acids and their deriva ­
tives, see the general explanatory note to this chapter, 
note 1(a), items 13, 14 and 20.  
IX. NITROGEN-FUNCTION COMPOUNDS
2921 Amine-function compounds  
2921 42 00 Aniline derivatives and their salts 
See the HS Explanatory Note to subheadings 2921 42 to 
2921 49. 
2921 43 00 Toluidines and their derivatives; salts thereof 
See the HS Explanatory Note to subheadings 2921 42 to 
2921 49. 
2921 44 00 Diphenylamine and its derivatives; salts thereof 
See the HS Explanatory Note to subheadings 2921 42 to 
2921 49. 
2921 45 00 1-Naphthylamine (alpha-naphthylamine), 2-naphthy ­
lamine (beta-naphthylamine) and their derivatives; salts
thereof
See the HS Explanatory Note to subheadings 2921 42 to 
2921 49. 
2921 49 00 Other 
See the HS Explanatory Note to subheadings 2921 42 to 
2921 49. 
2923 Quaternary ammonium salts and hydroxides; lecithins
and other phosphoaminolipids, whether or not 
chemically defined 
2923 20 00 Lecithins and other phosphoaminolipids  
See the HS Explanatory Note to heading 2923, fourth para ­
graph, (2). 
The other phosphoaminolipids of this subheading are esters 
(phosphatides) similar to lecithins. These include cephalin, 
the nitrogenous organic bases of which are colamine and 
serine, and sphingomyelin, the nitrogenous bases of which 
are choline and sphingosine.  
2925 Carboxyimide-function compounds (including saccharin
and its salts) and imine-function compounds  
2925 11 00 Saccharin and its salts 
See the HS Explanatory Note to heading 2925, (A), first 
paragraph, (1).  
X. ORGANO-INORGANIC COMPOUNDS, HETERO ­
CYCLIC COMPOUNDS, NUCLEIC ACIDS AND
THEIR SALTS, AND SULPHONAMIDES  
2930 Organo-sulphur compounds  
Organo-sulphur compounds as defined in note 6 to this 
chapter are to be classified in this heading, whether or not 
they contain other non-metals or metals directly linked to 
carbon atoms.  ▼B
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2932 Heterocyclic compounds with oxygen hetero-atom(s) only 
2932 20 10 to 
2932 20 90 Lactones 
See the HS Explanatory Note to subheading 2932 20. 
See also the HS Explanatory Note to heading 2932, first 
paragraph, (B). 
2933 Heterocyclic compounds with nitrogen hetero-atom(s)
only 
2933 11 10 and 
2933 11 90 Phenazone (antipyrin) and its derivatives  
See the HS Explanatory Note to subheadings 2933 11, 
2933 21 and 2933 54. 
2933 21 00 Hydantoin and its derivatives 
See the HS Explanatory Note to subheadings 2933 11, 
2933 21 and 2933 54. 
2933 49 10 Halogen derivatives of quinoline; quinolinecarboxylic
acid derivatives  
See the HS Explanatory Note to heading 2933, first para­
graph, (D). 
For the purposes of this subheading, the term ‘halogen deri­
vatives of quinoline’ covers only such derivatives of 
quinoline in which one or more hydrogen atom(s) of the 
aromatic ring system have been substituted with the 
corresponding number of halogen atoms.  
►M15 The term ‘quinolinecarboxylic acid derivatives’
includes derivatives of quinolinecarboxylic acid in which
one or more hydrogen atom(s) of the aromatic ring system
and/or the acid function has/have been substituted. Quinoli­
nedicarboxylic acid derivatives are also covered by this
term.
4-Hydroxyquinoline-3-carboxylic acids (enol tautomers)
and 4-oxo-1,4-dihydroquinoline-3-carboxylic acids (keto
tautomers) can be all considered as quinolinecarboxylic
acid derivatives of subheading 2933 49 10. Substitution on
any atom of the ring (including nitrogen) in either the enol
or the keto tautomer does not remove quinolinecarboxylate
moiety from the molecule.
In addition, since the carboxylic acid moiety plays no role 
in the keto-enol tautomerisation, also e.g. the 4-hydroxyqui­
noline-2-carboxylic acids and other regioisomers are 
covered by the term ‘quinolinecarboxylic acid’. 
Examples:
  
2933 52 00 Malonylurea (barbituric acid) and salts its  
See the HS Explanatory Note to subheadings 2933 11, 
2933 21 and 2933 54. ▼B
◄
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2933 54 00 Other derivatives of malonylurea (barbituric acid); salts
thereof 
See the HS Explanatory Note to subheadings 2933 11, 
2933 21 and 2933 54.  
2933 79 00 Other lactams 
See the HS Explanatory Note to subheading 2933 79. 
See also the HS Explantory Note to heading 2933, first 
paragraph, (G), (2) to (7).  
XI. PROVITAMINS, VITAMINS AND HORMONES
2936 Provitamins and vitamins, natural or reproduced by
synthesis (including natural concentrates), derivatives 
thereof used primarily as vitamins, and intermixtures 
of the foregoing, whether or not in any solvent 
The products of this heading may be: 
— stabilised in oily form; 
— stabilised by coating, for example, with gelatin, wax, 
fats, rubber of various kinds or derivatives of cellulose 
in the form of microcapsules; 
— adsorbed on silicon dioxide. 
Classification in this heading is not affected by the addition 
of plasticisers or anti-caking agents. 
Ion-exchanger adsorbates are, however, excluded from this 
heading and are classified according to their composition 
and use. 
2936 90 00 Other, including natural concentrates 
See the HS Explanatory Note to subheading 2936 90.  
2937 Hormones, prostaglandins, thromboxanes and leuko­
trienes, natural or reproduced by synthesis; derivatives 
and structural analogues thereof, including chain 
modified polypeptides, used primarily as hormones 
See note 8 to this chapter for the definition of the term 
‘hormones’ and of the expression ‘used primarily as 
hormones’. 
This heading covers only products satisfying the criteria 
given in the HS Explanatory Note to heading 2937, first 
paragraph, (I) to (VI), and second paragraph.  
2937 11 00 Somatotropin, its derivatives and structural analogues 
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (A), (1).  ▼B
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2937 12 00 Insulin and its salts  
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (A), (2).  
2937 19 00 Other 
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (A), (3) to (20). 
2937 21 00 to 
2937 29 00 Steroidal hormones, their derivatives and structural 
analogues 
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (B). 
See also, in the HS Explanatory Note to heading 2937, the 
‘List of steroids used primarily for their hormone function’ 
as regards the substances listed as ‘corticosteroid’.  
2937 21 00 Cortisone, hydrocortisone, prednisone (dehydrocor­
tisone) and prednisolone (dehydrohydrocortisone) 
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (B), (1), (a), (b), (c) and (d).  
2937 22 00 Halogenated derivatives of corticosteroidal hormones  
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (B), (2). 
2937 23 00 Oestrogens and progestogens 
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (B), (3). 
See also, in the HS Explanatory Note to heading 2937, the 
‘List of steroids used primarily for their hormone function’ 
as regards the substances listed as ‘oestrogen’ or ‘proges­
togen’. 
2937 29 00 Other 
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (B), (1), (e) and (f), and (B), (4).  
2937 50 00 Prostaglandins, thromboxanes and leukotrienes, their de­
rivatives and structural analogues 
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (C).  
2937 90 00 Other 
See the HS Explanatory Note to heading 2937, list of 
products which are to be classified as products of 
heading 2937, (D).  ▼B
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XII. GLYCOSIDES AND ALKALOIDS, NATURAL
OR REPRODUCED BY SYNTHESIS, AND THEIR
SALTS, ETHERS, ESTERS AND OTHER DERIVA ­
TIVES  
2938 Glycosides, natural or reproduced by synthesis, and
their salts, ethers, esters and other derivatives  
Glycosides of this heading are composed of a sugar part and 
a non-sugar part (aglycone). These parts are bonded to each 
other via the anomeric carbon atom of the sugar. Thus, 
products such as vaccinin and hamamelitannin of 
heading 2940 are not considered to be glycosides. 
The most common naturally-occurring glycosides are the O- 
glycosides. However, there are also naturally occuring N- 
glycosides, S-glycosides and C-glycosides, in which the 
sugar's anomeric carbon is linked to the aglycone via a 
nitrogen atom, a sulphur atom or a carbon atom (for 
example, sinigrin, aloin, scoparin). 
The following products are excluded from this heading: 
(a)nucleosides and nucleotides of heading 2934 (see the
HS Explanatory Note to heading 2934, third paragraph,
(D), (5));
(b)alkaloids of heading 2939 (for example, tomatine);
(c)antibiotics of heading 2941 (for example, toyocamycin).
2938 90 10 Digitalis glycosides 
In addition to the compounds mentioned in the HS 
Explanatory Note to heading 2938, third paragraph, (2), 
this subheading includes: 
— acetyldigitoxin, acetyldigoxin, acetylgitoxin; 
— desacetyllanatoside A, B, C and D; 
— digifolein, diginatin, diginin, digipurpurin,  Digitalinum 
verum and germanicum ; 
— gitalin, gitaloxin, gitonin, gitoxin, glucoverodoxin; 
— lanafolein, lanatoside A, B, C and D; 
— trigonin, verodoxin.  
2938 90 90 Other 
This subheading includes the compounds mentioned in the 
HS Explanatory Note to heading 2938, third paragraph, (4) 
to (9), and last two paragraphs.  
2939 Alkaloids, natural or reproduced by synthesis, and their
salts, ethers, esters and other derivatives  ▼B
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2939 69 00 Other 
This subheading includes the following alkaloids of rye 
ergot: ergotaminine; ergosine and ergosinine; ergocristine 
and ergocristinine; ergocryptine and ergocryptinine; ergo­
cornine and ergocorninine; ergobasine and ergobasinine, 
and their derivatives, for example, dihydroergotamine, dihy­
droergotoxine, methylergobasine.  
2939 71 00 Cocaine, ecgonine, levometamfetamine, metamfetamine
(INN), metamfetamine racemate; salts, esters and other 
derivatives thereof 
This subheading includes alkaloids reproduced by synthesis.  
2939 79 Other 
See the explanatory note to subheading 2939 71 00.  
XIII. OTHER ORGANIC COMPOUNDS
2941 Antibiotics 
2941 10 00 Penicillins and their derivatives with a penicillanic acid
structure; salts thereof  
See the HS Explanatory Note to subheading 2941 10. 
Some examples of penicillins are: benzylpenicillin sodium 
(phenacetylpenine sodium), amylpenicillin sodium ( n- 
carboxyhexenylpenine sodium), the biosynthesis penicillins 
and the sustained-release penicillins such as procaine peni­
cillin and benzathine dipenicillin.  
2941 20 30 and 
2941 20 80 Streptomycins and their derivatives; salts thereof  
See the HS Explanatory Note to subheading 2941 20. 
In addition to streptomycin, these subheadings include 
mannosidostreptomycin and the salts of all these products, 
for example, their sulphates and pantothenates.  
2941 30 00 Tetracyclines and their derivatives; salts thereof  
See the HS Explanatory Note to subheading 2941 30. 
This subheading includes oxytetracycline and tetracycline 
hydrochloride.  
2941 40 00 Chloramphenicol and its derivatives; salts thereof 
See the HS Explanatory Note to subheading 2941 40.  
2941 50 00 Erythromycin and its derivatives; salts thereof 
See the HS Explanatory Note to subheading 2941 50. 
The salts of erythromycin include the hydrochloride, 
sulphate, citrate, palmitate, stearate and glucoheptonate; 
with acid chlorides it gives corresponding esters, and with 
acid anhydrides it forms monoesters such as glutarate, 
maleate and phthalate.  ▼B
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CHAPTER 30  
PHARMACEUTICAL PRODUCTS  
General 
The description of a product as a medicament in Union legislation 
(other than that relating specifically to classification in the Combined 
Nomenclature) or in the national legislation of the Member States, or in 
any pharmacopoeia, is not the deciding factor in so far as its classifi ­
cation in this chapter is concerned.  
Additional note 1 1. Herbal medicinal preparations are preparations based on 
one or more active substances, produced by subjecting a 
plant or parts thereof to a process such as drying, 
crushing, extraction or purification. 
Active substance means a chemically defined substance, 
a chemically defined group of substances (for example, 
alkaloids, polyphenols, anthocyanins) or a plant extract. 
These active substances must have medicinal properties 
for the prevention or the treatment of specific diseases, 
ailments or their symptoms. 
2. Homeopathic medicinal preparations are prepared from
products, substances or compositions called homeopathic
stocks (mother tinctures). The degree of dilution must be
indicated (for example, D6).
3. Vitamins or mineral preparations are preparations based
on vitamins of heading 2936, on minerals including trace
elements and mixtures thereof. They are used to treat or
prevent specific diseases, ailments or their symptoms.
Such preparations contain a much higher amount of
vitamins or minerals, generally at least three times
higher than the recommended daily allowance (RDA).
As regards the recommended daily allowance (RDA) for 
certain vitamins and minerals, see, for example, the table 
in the Annex XIII to Regulation (EU) No 1169/2011 of 
the European Parliament and of the Council of 
25 October 2011 on the provision of food information 
to consumers (OJ L 304, 22.11.2011, p. 58) reproduced 
below:  
Vitamins and minerals RDA 
Vitamin A 800μg 
Vitamin D 5μg 
Vitamin E 12mg 
Vitamin K 75μg 
Vitamin C 80mg 
Thiamin 1,1 mg 
Riboflavin 1,4 mg 
Niacin 16 mg  ▼B
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Vitamins and minerals RDA 
Vitamin B  6 1,4 mg 
Folic acid 200μg 
Vitamin B  12 2,5 μg 
Biotin 50μg 
Pantothenic acid 6mg 
Potassium 2 000 mg 
Chloride 800 mg 
Calcium 800 mg 
Phosphorus 700 mg 
Magnesium 375 mg 
Iron 14 mg 
Zinc 10 mg 
Copper 1 mg 
Manganese 2 mg 
Fluoride 3,5 mg 
Selenium 55μg 
Chromium 40μg 
Molybdenum 50μg 
Iodine 150μg 
4.Recommended daily allowance (RDA) for adults with a
weight of 70 kg, on essential amino acids, according to the
joint WHO/FAO/UNU expert Consultation 2007:
Essential Amino Acid RDA (mg) 
Histidine 700 
Isoleucine 1 400 
Leucine 2 730 
Lysine 2 100 
Methionine + Cysteine 1 050 
Cysteine 287 
Methionine 728 
Phenylalanine + Tyrosine 1 750 
Threonine 1 050 
Tryptophan 280 
Valine 1 820  ▼B
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Recommended daily allowance (RDA) for adults with a 
weight of 70 kg, on essential fatty acids, according to the 
joint WHO/FAO/UNU expert Consultation 2007. 
Types of essential 
fatty acids  Name of essential 
fatty acid  RDA (g) 
n-3 polyunsaturated
fatty acidslinolenic 
acid (ALA)  2 
long-chain n-3 
polyunsaturated 
fatty acids  EPA plus DHA  0,25 
n-6 polyunsaturated
fatty acidslinoleic acid 10 
Heading 3004 does not cover, inter alia, food supplements 
or dietary preparations (see also note 1(a) to this chapter).  
3001 Glands and other organs for organo-therapeutic uses,
dried, whether or not powdered; extracts of glands or 
other organs or of their secretions for organo-thera ­
peutic uses; heparin and its salts; other human or 
animal substances prepared for therapeutic or prophy­
lactic uses, not elsewhere specified or included  
3001 20 90 Other 
This subheading includes intrinsic factor (dried purified 
extracts of pyloric mucous membrane of swine).  
3001 90 20 to 
3001 90 98 Other 
In addition to the glands and other organs mentioned in the 
HS Explanatory Note to heading 3001, (A), these 
subheadings include the hypophysis, the suprarenal 
capsules and the thyroid gland.  
3001 90 91 Heparin and its salts 
See the HS Explanatory Note to heading 3001, (C).  
3002 Human blood; animal blood prepared for therapeutic,
prophylactic or diagnostic uses; antisera, other blood 
fractions and immunological products, whether or not 
modified or obtained by means of biotechnological 
processes; vaccines, toxins, cultures of micro-organisms 
(excluding yeasts) and similar products 
3002 12 00 Antisera and other blood fractions 
This subheading covers the products described in the HS 
Explanatory Note to heading 3002, (C), (1), second and 
third paragraph. 
This subheading includes ‘normal’ sera, plasma, fibrinogen, 
fibrin and, provided that it is prepared for therapeutic or 
prophylactic uses, blood albumin (for example, obtained 
by fractionating the plasma of human blood).  ▼B
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Blood albumin not prepared for therapeutic or prophylactic 
uses is, therefore, excluded (note 1(h) to this chapter) 
(heading 3502). 
It does not include sera used as reagents to determine blood 
groups or blood factors (heading 3006).  
3002 13 00 to 
3002 19 00 Immunological products and Other 
These subheadings cover the products described in the HS 
Explanatory Notes to heading 3002 (C), (2).  
3002 20 00 Vaccines for human medicine 
For the interpretation of the term ‘vaccines’, see the HS 
Explanatory Note to heading 3002, (D), (1).  
3002 30 00 Vaccines for veterinary medicine  
See the explanatory note to subheading 3002 20 00.  
3002 90 50 Cultures of micro-organisms 
See the HS Explanatory Note to heading 3002, (D), (3).  
3002 90 90 Other 
This subheading includes toxins and, in so far as they are 
‘similar products’, the symbiotic parasites used to treat 
certain diseases, such as  Plasmodium (the malarial 
parasite) and Trypanosoma cruzi . 
3003 Medicaments (excluding goods of heading 3002, 3005 or
3006) consisting of two or more constituents which have 
been mixed together for therapeutic or prophylactic 
uses, not put up in measured doses or in forms or 
packings for retail sale 
3003 10 00 Containing penicillins or derivatives thereof, with a peni ­
cillanic acid structure, or streptomycins or their deriva ­
tives 
This subheading also includes combinations of penicillin 
and streptomycin  
3004 Medicaments (excluding goods of heading 3002, 3005 or
3006) consisting of mixed or unmixed products for thera­
peutic or prophylactic uses, put up in measured doses 
(including those in the form of transdermal administra­
tion systems) or in forms or packings for retail sale 
See additional note 1 to this chapter. 
Unlike the previous heading, this heading covers ‘unmixed 
products’. For the interpretation of the term ‘unmixed prod ­
ucts’, see note 3(a) to this chapter and the HS Explanatory 
Note to heading 3004, fourth and fifth paragraphs.  ▼B
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The terms ‘in measured doses (including those in the form 
of transdermal administration systems)’ and ‘forms or 
packings for retail sale for therapeutic or prophylactic 
uses’ are defined in the HS Explanatory Note to 
heading 3004, first and second paragraphs. 
Medicaments put up in packings for long-term administra ­
tion or for hospitals and similar establishments are included 
here. In this case, a larger number of units of the product is 
contained and the intended long-term administration or 
hospital use is generally indicated on the packing. 
The fact that medicaments containing, for example, anti ­
biotics, hormones or lyophilised products, and put up in 
ampoules or bottles must still have added to them 
pyrogen-free water or another diluent before being admin ­
istered, does not exclude them from this heading.  
►M8 This heading includes, inter alia, hormone,
co-enzyme and co-factors preparations. These preparations
are based on hormones of heading 2937, on enzyme
co-factors and mixtures thereof. Such preparations contain
a sufficient quantity of active substances to provide thera ­
peutic or prophylactic effect against a specific disease or
ailment. The daily dose is recommended on the label,
packaging or on the accompanying user directions.
The index of Anatomical Therapeutic Chemicals (WHO 
ATC-DDD index) (https://www.whocc.no/atc_ddd_index/), 
developed by the World Health Organisation (WHO), 
indicates the Defined Daily Dose (DDD) providing thera ­
peutic or prophylactic effect when applied in quantities 
equal to or exceeding the amounts listed in that index. 
The following table shows the DDD for α-lipoic acid and 
melatonin:  
Name of the 
active 
substance  Defined Daily 
Dose Unit Administration 
route 
α-lipoic acid 
or thioctic 
acid 0,6 g oral 
0,6 g parenteral  
Melatonin 2 mg oral ◄ 
3005 Wadding, gauze, bandages and similar articles (for
example, dressings, adhesive plasters, poultices), 
impregnated or coated with pharmaceutical substances 
or put up in forms or packings for retail sale for 
medical, surgical, dental or veterinary purposes  
3005 10 00 Adhesive dressings and other articles having an adhesive
layer 
This subheading does not cover liquid dressings (sub­
heading 3005 90 99). 
3006 Pharmaceutical goods specified in note 4 to this chapter  ▼B
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3006 10 10 to 
3006 10 90  Sterile surgical catgut, similar sterile suture materials 
(including sterile absorbable surgical or dental yarns) 
and sterile tissue adhesives for surgical wound closure; 
sterile laminaria and sterile laminaria tents; sterile 
absorbable surgical or dental haemostatics; sterile 
surgical or dental adhesion barriers, whether or not 
absorbable 
The terms of these subheadings are to be interpreted strictly. 
They do not, therefore, cover sterile suture clips 
(heading 9018).  ▼B
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CHAPTER 31  
FERTILISERS 
3103 Mineral or chemical fertilisers, phosphatic  
3103 11 00 and 
3103 19 00 Superphosphates  
See the HS Explanatory Note to heading 3103, (A), (1).  
3105 Mineral or chemical fertilisers containing two or three of 
the fertilising elements nitrogen, phosphorus and 
potassium; other fertilisers; goods of this chapter in 
tablets or similar forms or in packages of a gross 
weight not exceeding 10 kg 
See note 6 to this chapter for the definition of ‘other 
fertilisers’ used in this heading.  
3105 10 00 Goods of this chapter in tablets or similar forms or in 
packages of a gross weight not exceeding 10 kg 
The term ‘similar forms’ applies to goods put up in 
measured quantities. Consequently, fertilisers put up in the 
usual, industrial forms (for example, granules) are not to be 
considered as ‘similar forms’.  
3105 20 10 and 
3105 20 90 Mineral or chemical fertilisers containing the three ferti ­
lising elements nitrogen, phosphorus and potassium  
The expression ‘containing the three fertilising elements 
nitrogen, phosphorus and potassium’ means that the 
elements indicated are in sufficient quantity to exercise a 
real fertilising action and are not simply impurities. 
Nitrogen may be present in the form of nitrates, ammonium 
salts, urea, calcium cyanamide or other organic compounds. 
Phosphorus is generally present in the form of phosphates 
which are more or less soluble or, occasionally, in organic 
form. 
Potassium is present in the form of salts (carbonate, 
chloride, sulphate, nitrate, etc.). 
In trade, the nitrogen, phosphorus and potassium content is 
expressed, respectively, as N, P  2 O 5 and K  2 O. 
These subheadings include the fertilisers referred to in the 
HS Explanatory Note to heading 3105, (B) and (C), 
provided that they contain the three fertilising elements 
nitrogen, phosphorus and potassium. They are sometimes 
called ‘NPK fertilisers’. 
The double phosphates of ammonium and potassium, which 
are chemically defined compounds, are excluded from these 
subheadings (subheading 2842 90 80). 
3105 51 00 and 
3105 59 00 Other mineral or chemical fertilisers containing the two 
fertilising elements nitrogen and phosphorus  ▼B
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As regards the interpretation of the term ‘containing the two 
fertilising elements nitrogen and phosphorus’, the 
explanatory note to subheadings 3105 20 10 and 
3105 20 90 applies,  mutatis mutandis . 
3105 51 00 Containing nitrates and phosphates  
This subheading includes fertilisers containing both nitrates 
and phosphates of any cations, including ammonium but 
excluding potassium. 
The product described in the HS Explanatory Note to 
heading 3105, (B), (2), but obtained without adding 
potassium salts, is an example of a fertiliser which falls in 
this subheading. 
3105 59 00 Other 
This subheading includes: 
1.mixtures of mineral salts containing phosphates of any
cations (excluding potassium) and of ammonium salts
other than nitrates;
2.phospho-nitrogenous fertilisers in which the nitrogen is
present in a form other than nitric or ammoniacal, i.e. in
the form of calcium cyanamide, urea or other organic
compounds;
3.phospho-nitrogenous fertilisers of the types described in
the HS Explanatory Note to heading 3105, (C), (1) and (3).
3105 60 00 Mineral or chemical fertilisers containing the two ferti ­
lising elements phosphorus and potassium  
As regards the interpretation of the term ‘containing the two 
fertilising elements phosphorus and potassium’, the 
explanatory note to subheadings 3105 20 10 and 
3105 20 90 applies,  mutatis mutandis . 
This subheading includes fertilisers made up of the 
following mixtures: 
— calcined natural phosphates and potassium chloride; 
— superphosphates and potassium sulphate. 
This subheading does not cover the chemically defined 
potassium phosphates of subheading 2835 24 00, even if 
they could be used as fertilisers.  
3105 90 20 and 
3105 90 80 Other 
These subheadings include: 
1. all fertilisers containing the two fertilising elements
nitrogen and potassium. However, these subheadings do
not cover chemically defined potassium nitrate, even if it
is intended to be used as a fertiliser (sub ­
heading 2834 21 00);
2.fertilisers with a single fertilising element, other than
those falling in headings 3102 to 3104.▼B
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CHAPTER 32  
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR 
DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING 
MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER 
MASTICS; INKS 
Note 4 The term ‘solutions’ used both in this note and in note 6(a) 
to Chapter 39 does not apply to colloidal solutions.  
3201 Tanning extracts of vegetable origin; tannins and their
salts, ethers, esters and other derivatives 
3201 20 00 Wattle extract  
Wattle tanning extract is obtained from the bark of different 
species of acacia (in particular  Acacia decurrens , Acacia 
pycnantha , Acacia mollissima ). 
Black cutch, an extract from  Acacia catechu , is classified in 
subheading 3203 00 10.  
3201 90 20 Sumach extract, vallonia extract, oak extract or chestnut 
extract 
Vallonias are the cupules (acorn cups) of certain species of 
oak (for example, of Quercus valonea ). 
3201 90 90 Other 
This subheading includes, as tanning extracts of vegetable 
origin: 
1. extracts from the bark of pines, mangrove, eucalyptus,
willow and birch;
2.extracts from the wood of tizerah and urunday
(Astronium balansae Engl .);
3. extracts from the fruits of myrobolans and divi-divi; and
4.extracts from the leaves of gambier.
3202 Synthetic organic tanning substances; inorganic tanning
substances; tanning preparations, whether or not 
containing natural tanning substances; enzymatic prep­
arations for pre-tanning 
3202 10 00 Synthetic organic tanning substances  
See the HS Explanatory Note to heading 3202, (I), (A).  
3202 90 00 Other 
This subheading includes the products referred to in the HS 
Explanatory Note to heading 3202, (I), (B) and (II).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 222 
3203 00 Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal black), 
whether or not chemically defined; preparations as 
specified in note 3 to this chapter based on colouring 
matter of vegetable or animal origin  
3203 00 10 Colouring matter of vegetable origin and preparations
based thereon 
Extracts of certain varieties of Persian berries are not used 
mainly as colouring matter and, consequently, are not 
included in this subheading. This applies particularly to 
extracts of berries of the  Rhamnus cathartica  which are 
used for medicinal purposes and for this reason are clas ­
sified in subheading 1302 19 70. 
This subheading includes black cutch ( Acacia catechu ). 
Black cutch is a dyeing extract obtained from the catechu, 
a variety of acacia.  
3204 Synthetic organic colouring matter, whether or not
chemically defined; preparations as specified in note 3 
to this chapter based on synthetic organic colouring 
matter; synthetic organic products of a kind used as 
fluorescent brightening agents or as luminophores, 
whether or not chemically defined  
3204 11 00 to 
3204 19 00 Synthetic organic colouring matter and preparations 
based thereon as specified in note 3 to this chapter 
These subheadings cover: 
1. synthetic organic colouring matter, whether or not mixed
together and whether or not diluted with mineral
substances which have no dyeing properties, but
containing only small quantities of surface-active
products or other additives to encourage penetration
and fixation of the dye (see the HS Explanatory Note
to heading 3204, part (I), second paragraph, (A) and (B);
and
2.the preparations specified in note 3 to this chapter,
namely the products described in the HS Explanatory
Note to heading 3204, part (I), second paragraph, (C)
to (E).
With regard to colouring matter of subheadings 3204 11 00 
to 3204 19 00 which, in view of their utilisation, may 
belong to two or more categories falling within different 
subheadings, see the HS Explanatory Note to 
subheadings 3204 11 to 3204 19, eleventh paragraph, to 
determine their classification.  
3204 11 00 Disperse dyes and preparations based thereon 
See the HS Explanatory Note to subheadings 3204 11 to 
3204 19, second paragraph.  ▼B
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3204 12 00 Acid dyes, whether or not premetallised, and prep­
arations based thereon; mordant dyes and preparations 
based thereon 
See the HS Explanatory Note to subheadings 3204 11 to 
3204 19, third and fourth paragraphs.  
3204 13 00 Basic dyes and preparations based thereon 
See the HS Explanatory Note to subheadings 3204 11 to 
3204 19, fifth paragraph.  
3204 14 00 Direct dyes and preparations based thereon 
See the HS Explanatory Note to subheadings 3204 11 to 
3204 19, sixth paragraph.  
3204 15 00 Vat dyes (including those usable in that state as
pigments) and preparations based thereon  
See the HS Explanatory Note to subheadings 3204 11 to 
3204 19, seventh paragraph. 
3204 16 00 Reactive dyes and preparations based thereon 
See the HS Explanatory Note to subheadings 3204 11 to 
3204 19, eighth paragraph.  
3204 17 00 Pigments and preparations based thereon 
See the HS Explanatory Note to subheadings 3204 11 to 
3204 19, ninth paragraph.  
3204 19 00 Other, including mixtures of colouring matter of two or 
more of the subheadings 3204 11 to 3204 19 
See the HS Explanatory Note to subheadings 3204 11 to 
3204 19, tenth to twelfth paragraphs.  
3204 20 00 Synthetic organic products of a kind used as fluorescent
brightening agents 
This subheading covers the products described in the HS 
Explanatory Note to heading 3204, (II), (1).  
3204 90 00 Other 
This subheading covers synthetic organic products of a kind 
used as luminophores, which are described in the HS 
Explanatory Note to heading 3204, (II), (2), and the 
following three paragraphs.  
3206 Other colouring matter; preparations as specified in
note 3 to this chapter, other than those of heading 3203, 
3204 or 3205; inorganic products of a kind used as 
luminophores, whether or not chemically defined 
See note 5 to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 224 
Nucleate pigments, i.e., pigments consisting of grains or 
inert material (generally, of silica) each of which, by 
means of special technical processes, has been coated with 
an individual layer of inorganic colouring matter, are clas ­
sified in the heading appropriate to the colouring matter 
constituting the coating. 
Thus, for example, pigments of the above type in which the 
coating consists of basic silico-chromate of lead are clas ­
sified in subheading 3206 20 00; those in which the coating 
consists of copper borate or calcium plumbate are classified 
in subheading 3206 49 70.  
3206 11 00 and 
3206 19 00 Pigments and preparations based on titanium dioxide 
See the HS Explanatory Note to heading 3206, (A), (1), 
and, in so far as they concern preparations of these 
subheadings, the four paragraphs following (13). 
See also the HS Explanatory Note to subheading 3206 19.  
3206 20 00 Pigments and preparations based on chromium
compounds  
See the HS Explanatory Note to heading 3206, (A), (2), 
and, in so far as they concern preparations of this 
subheading, the four paragraphs following (13). 
This subheading includes: 
1. molybdenum red, consisting of mixed crystals of lead
molybdate, lead chromate and, usually, lead sulphate;
2. mixed crystals of lead sulphate, lead chromate, barium
chromate, zinc chromate or strontium chromate;
3.pigments based on ferrous chromate (‘Siderin’ yellow),
potassium dichromate and calcium dichromate or chrome
oxide.
3206 41 00 Ultramarine and preparations based thereon 
See the HS Explanatory Note to heading 3206, (A), (3), 
and, in so far as they concern preparations of this 
subheading, the four paragraphs following (13).  
3206 42 00 Lithopone and other pigments and preparations based 
on zinc sulphide 
See the HS Explanatory Note to heading 3206, (A), (4), 
and, in so far as they concern preparations of this 
subheading, the four paragraphs following (13).  
3206 49 10 Magnetite 
This subheading covers only finely ground magnetite.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 225 
Magnetite of which 95 % or more by weight passes through 
a sieve with a mesh of 0,045 mm is regarded as finely 
ground.  
3206 49 70 Other 
In addition to the products referred to in the HS Explanatory 
Note to heading 3206, (A), (5) to (13) and, in so far as they 
concern preparations of this subheading, the four paragraphs 
following point (13), this subheading includes: 
1. manganese blue which is a pigment with a basis of
barium manganate and barium sulphate;
2.artificial ochre which is a pigment obtained from
artificial iron oxides; and
3.yellow pigment with a basis of nickel titanate.
In the case of pigments consisting of finely ground ores, the 
expression ‘ finely ground’ is to be interpreted in the same 
manner as for magnetite of subheading 3206 49 10.  
3206 50 00 Inorganic products of a kind used as luminophores  
See the HS Explanatory Note to heading 3206, (B).  
3207 Prepared pigments, prepared opacifiers and prepared
colours, vitrifiable enamels and glazes, engobes (slips), 
liquid lustres and similar preparations, of a kind used 
in the ceramic, enamelling or glass industry; glass frit 
and other glass, in the form of powder, granules or 
flakes 
3207 10 00 Prepared pigments, prepared opacifiers, prepared
colours and similar preparations 
This subheading covers the products described in the HS 
Explanatory Note to heading 3207, first paragraph, (1). 
This subheading includes: 
1. the pigment known as cobalt aluminate, consisting of
a non-stoichiometric mixture of aluminium oxide and
cobalt oxide;
2.the pigment known as cobalt silicate, consisting of
a non-stoichiometric mixture of silica and cobalt oxide;
3.mixtures of chromium oxide and cobalt oxide;
4.mixtures of iron oxide, chromium oxide and zinc oxide;
5. mixtures of antimonates of lead and iron;
6.yellow vanadium consisting of zirconium oxide and
small quantities of vanadium pentoxide;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 226 
7. vanadium blue consisting of zirconium silicate and
small quantities of vanadium trioxide;
8. yellow praseodymium, consisting of zirconium silicate
and praseodymium oxide;
9. iron red, consisting of zirconium silicate and ferric
oxide;
10. prepared opacifiers with a basis of tin oxide, zirconium
oxide, zirconium silicate, etc.
3207 20 10 Engobes (slips) 
See the HS Explanatory Note to heading 3207, first para ­
graph, (3). 
3207 20 90 Other 
This subheading basically covers vitrifiable compositions. 
These are products which are generally in the form of 
powders, granules or flakes which when heated vitrify to 
produce a smooth homogeneous surface on ceramic or metal 
goods. This surface may be glossy or matt, coloured or 
white, transparent or opaque. 
These products can be made up as follows: 
1. from mixtures, reduced to powder, of glass frit of
subheading 3207 40 85 with other materials such as
silica, feldspar, kaolin, pigments, etc.;
2.from mixtures, reduced to powder, of silica, feldspar,
kaolin, calcium carbonate, magnesium carbonate, etc.
(i.e., the components of glass frit which are insoluble
in water) and, possibly, of pigments.
These two types of vitrifiable compositions produce
transparent coatings, either coloured or uncoloured;
3. from the products mentioned at 1 and 2 above, with the
addition of opacifiers. In this case, the opaque coatings
obtained are white or coloured;
4. from frits in the form of powders, granules or flakes
— constituted and obtained as indicated in the
explanatory note to subheadings 3207 40 40 and
3207 40 85 — but which contain, in addition, coloured
pigments or opacifiers and sometimes oxides, to facilitate
adhesion of the coating to metallic surfaces.
The coloured pigments used for the manufacture of products 
of this subheading include oxides and salts of cobalt, nickel, 
copper, iron, manganese, uranium and chromium. 
Tin oxide, zirconium oxide and zirconium silicate, titanium 
oxide and arsenious anhydride may be added as opacifiers. 
Nickel and cobalt oxide may be added to facilitate the 
adherence of the coating to metallic surfaces.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 227 
3207 30 00 Liquid lustres and similar preparations 
In addition to the products referred to in the HS Explanatory 
Note to heading 3207, first paragraph, (4), this subheading 
covers preparations with a basis of silver, dispersed in 
collodion or terpineol, which are applied to mica or glass 
in the electrical and ceramic industries.  
3207 40 40 and 
3207 40 85 Glass frit and other glass, in the form of powder, 
granules or flakes 
These subheadings cover: 
1. glass frit, i.e., the product obtained by suddenly cooling
in water the liquid mass or paste resulting from the
fusion of the original components of glass. These
components include, for example, silica, sodium
carbonate, magnesium carbonate, barium carbonate,
potassium carbonate, calcium carbonate, sodium
sulphate, potassium sulphate, sodium nitrate, potassium
nitrate, lead oxides (litharge and red lead), kaolin,
feldspar, borax and boric acid.
Glass frit of these subheadings is used principally for the 
preparation of vitrifiable compositions. It can be distin ­
guished from the frits of subheadings 3207 20 10 and 
3207 20 90 by the fact that it does not contain 
pigments, opacifiers or oxides facilitating the adherence 
of the coating to metallic surfaces, and that it produces, 
after heat vitrification, a surface more or less transparent 
but not uniformly opaque or coloured; 
2. powder and granules of glass obtained by crushing and
grinding broken and waste glassware. These products, as
well as certain types of frits of paragraph 1 above, are
used in the preparation of abrasive papers and cloths, are
sintered to form discs, plates, tubes, etc. and employed
for various laboratory purposes;
3. ‘enamel glass’ in the form of powder, granules, etc.
which is a special glass used for the ornamentation of
glass articles. Normally it melts between 540 and 600 °C
in a transparent mass, generally coloured. When in bulk
it falls in heading 7001 00, when in bars, rods or tubes it
falls in subheading 7002 20 90 or 7002 39 00;
4.glass in flakes, whether coloured or silvered, used for
decoration and obtained by crushing small spherical
bubbles of blown glass;
5. vitrite, also known as foam glass, in powder or granules
obtained from a white, grey or black spongy mass,
depending on the impurities which it contains, and
used principally for the manufacture of electrical insu ­
lators (for example, bases of electrical bulbs).▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 228 
These subheadings do not cover glass-microspheres for 
coating cinema screens, electronic display panels, etc. (sub ­
heading 7018 20 00).  
3212 Pigments (including metallic powders and flakes)
dispersed in non-aqueous media, in liquid or paste 
form, of a kind used in the manufacture of paints 
(including enamels); stamping foils; dyes and other 
colouring matter put up in forms or packings for retail 
sale 
3212 10 00 Stamping foils 
See note 6 to this chapter and the HS Explanatory Note to 
heading 3212, (B). 
3212 90 00 Other 
See the HS Explanatory Note to heading 3212, parts (A) 
and (C). 
Metallic powders and flakes, as referred to in part (A) of the 
HS Explanatory Note to heading 3212, include: 
1. zinc powder, which is incompatible with acid binders but
is an excellent rust-inhibitive pigment;
2. lamellar stainless steel and nickel powders, used in
certain acid-resistant anticorrosive paints;
3. lead powder, a basic reaction pigment, used as a rust
inhibitor (possibly mixed with red lead or basic lead
sulphate) in oil paints or oil varnishes applied as a
priming coat to large steel sections (hangar structures,
bridges, viaducts, etc.);
4. copper and bronze powders whose lamellar particles
‘leaf’ in varnishes based on alcohol, natural or artificial
resins to form decorative coatings.▼B
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CHAPTER 33  
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR 
TOILET PREPARATIONS 
3301 Essential oils (terpeneless or not), including concretes
and absolutes; resinoids; extracted oleoresins; concen­
trates of essential oils in fats, in fixed oils, in waxes or 
the like, obtained by enfleurage or maceration; terpenic 
by-products of the deterpenation of essential oils; 
aqueous distillates and aqueous solutions of essential oils  
Some constituents of essential oils, by nature, spoil the 
fragrance and are preferably removed, such as terpenic 
hydrocarbons (for example, pinene, camphene, limonene). 
Essential oils may be deterpenated by various methods 
according to their composition, in particular by fractional 
distillation in a vacuum, fractional crystallisation by 
cooling to a low temperature, separation by means of 
solvents, etc. 
Essential oils which still retain their terpenic constituents 
and essential oils which, by their nature, do not contain 
terpenic constituents (for example, wintergreen oil and 
mustard oil) are referred to as ‘not deterpenated’.  
3301 12 10 to 
3301 19 80 Essential oils of citrus fruit 
These oils are obtained, almost entirely, from the peel of the 
fruit. They have a pleasant odour which is similar to that of 
the fruit used in their preparation. Orange-blossom oils or 
neroli oil are not regarded as essential oils of citrus fruit and 
are classified in subheading 3301 29 41 or 3301 29 91. 
A deterpenated essential oil is an essential oil where the 
content of the monoterpenic hydrocarbons has been 
partially or completely removed.  
3301 90 10 Terpenic by-products of the deterpenation of essential 
oils 
See the HS Explanatory Note to heading 3301, (C).  
3301 90 90 Other 
This subheading includes: 
1.concentrates of essential oils in fats, in fixed oils, or in
waxes or the like (see the HS Explanatory Note to
heading 3301, (B));
2. aqueous distillates and aqueous solutions of essential oils
(see the HS Explanatory Note to heading 3301, (D), first
to fourth paragraphs).▼B
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3304  Beauty or make-up preparations and preparations for 
the care of the skin (other than medicaments), 
including sunscreen or suntan preparations; manicure 
or pedicure preparations  
3304 30 00 Manicure or pedicure preparations  
This subheading covers preparations used for fingernail and 
toenail care, cuticle and corn care or treatment. However, 
preparations used for the care of the skin, for example, hand 
creams, are excluded (generally, subheading 3304 99 00).  
3304 99 00 Other 
This subheading covers products (other than medicaments) 
put up for the care of the skin, presented in waddings, felt 
and nonwovens, such as moisturisers, toners and cleansers. 
Nevertheless, if the waddings, felt and nonwovens are 
impregnated, coated or covered with products providing 
the essential character of perfume, cosmetics, soap or 
detergent, they are excluded from this heading 
(headings 3307 and 3401, respectively).  
3305 Preparations for use on the hair 
3305 90 00 Other  
This subheading includes hair lotion which is a product 
applied to the hair, in liquid form, to produce an effect 
upon either the hair-shaft or the scalp. It is, generally, an 
aqueous or alcoholic solution.  ▼B
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CHAPTER 34  
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING 
PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL 
WAXES, PREPARED WAXES, POLISHING OR SCOURING 
PREPARATIONS, CANDLES AND SIMILAR ARTICLES, 
MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL 
PREPARATIONS WITH A BASIS OF PLASTER 
3401 Soap; organic surface-active products and preparations
for use as soap, in the form of bars, cakes, moulded 
pieces or shapes, whether or not containing soap; 
organic surface-active products and preparations for 
washing the skin, in the form of liquid or cream and 
put up for retail sale, whether or not containing soap; 
paper, wadding, felt and nonwovens, impregnated, 
coated or covered with soap or detergent  
3401 11 00 For toilet use (including medicated products) 
This subheading covers the products described in the HS 
Explanatory Note to heading 3401, (I), seventh paragraph, 
(1), and those products referred to in parts (II) and (IV) 
which are for toilet use.  
3401 20 90 Other 
This subheading includes soap in liquid or paste form.  
3401 30 00 Organic surface-active products and preparations for 
washing the skin, in the form of liquid or cream and 
put up for retail sale, whether or not containing soap 
See the HS Explanatory Note to heading 3401, (III).  
3403 Lubricating preparations (including cutting-oil prepara­
tions, bolt- or nut-release preparations, anti-rust or 
anti-corrosion preparations and mould-release prepara ­
tions, based on lubricants) and preparations of a kind 
used for the oil or grease treatment of textile materials, 
leather, furskins or other materials, but excluding prep ­
arations containing, as basic constituents, 70 % or more 
by weight of petroleum oils or of oils obtained from 
bituminous minerals 
3403 19 80 Other 
This subheading includes preparations for lubricating 
machines, appliances and vehicles. 
This subheading covers the preparations referred to in the 
HS Explanatory Note to heading 3403, first paragraph, (A), 
which contain by weight less than 70 % of petroleum oils or 
oils obtained from bituminous materials.  ▼B
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This subheading does not include such preparations 
containing by weight 70 % or more of petroleum oils or 
of oils obtained from bituminous minerals. When such oils 
are the basic constituent of the preparation, they fall in 
subheadings 2710 12 11 to 2710 19 99 and in other cases 
in subheading 3403 19 10. 
This subheading includes, inter alia, preparations based on 
synthetic lubricants. In particular, this refers to preparations 
based on one or more of the following constituents: 
— poly(alphaolefins) or poly(isobutylenes) of which less 
than 60 % by volume distils at 300 °C, after conversion 
to 1 013 mbar when a reduced-pressure distillation 
method is used, 
— long chain alkylaromatics, 
— esters, 
— polyglycols, 
— silicones.  
3403 91 00 and 
3403 99 00 Other 
These subheadings cover preparations of the type referred to 
in heading 3403 which do not contain petroleum oils or oils 
obtained from bituminous materials. The expression 
‘petroleum oils or oils obtained from bituminous materials’ 
means the products defined in note 2 to Chapter 27. 
These subheadings include: 
1. lubricating preparations consisting of molybdenum
disulphide and polypropylene glycol and other lubri ­
cating preparations with a basis of molybdenum
disulphide, whether concentrated or in the form of
pencils, rods, small plates, sheets and the like;
2.mould-release preparations consisting of an aqueous
dispersion of polyethylene wax and aminoalcohol soap;
3.lubricating preparations with a basis of sodium soap or
calcium soap and borax, intended to protect and lubricate
steel wires during wire-drawing operations;
4. preparations for lubricating machines, appliances and
vehicles.
3405 Polishes and creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring pastes and 
powders and similar preparations (whether or not in 
the form of paper, wadding, felt, nonwovens, cellular 
plastics or cellular rubber, impregnated, coated or 
covered with such preparations), excluding waxes of 
heading 3404 
3405 10 00 Polishes, creams and similar preparations, for footwear
or leather  ▼B
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The primary materials used in the manufacture of products 
for footwear consist generally of waxes (animal, vegetable, 
mineral or artificial), volatile solvents (spirits of turpentine, 
white spirit, etc.), colouring material and various other 
substances (alcohol, borax, artificial oils, emulsifiers, etc.). 
Leather dyes, particularly those for suede footwear, are not 
products of the nature of polishes and creams and fall in 
subheading 3212 90 00 (if they are, as is generally the case, 
put up in forms or in packings of a kind sold by retail). 
Also excluded from this subheading are whitenings for 
footwear, which fall in subheading 3210 00 90. Greases 
for footwear fall generally in subheading 3403 11 00 or 
3403 91 00.  
3405 20 00 Polishes, creams and similar preparations, for the main­
tenance of wooden furniture, floors or other woodwork 
Products intended for the maintenance of wood (floors, 
furniture, woodwork) have cleansing properties and leave 
on the surfaces to which they are applied a thin protective 
skin which, after drying and in some cases polishing, 
brighten their colour or give them a glossy appearance. 
Products of this type are generally put up in cans, bottles, 
pads or aerosols. During manufacture, in addition to waxes, 
solvents, colouring materials and special additives going 
into the composition of polishes and creams for footwear, 
certain of the following products are frequently used: fatty 
acids, vegetable oils (for example, palm oil, linseed oil) or 
mineral oils, soaps or surface-active agents, resins (copal, 
rosin or colophony, etc.), silicones, perfumes (for example, 
essence of pine, rosemary), insecticides, etc., but not 
abrasives. 
3405 30 00 Polishes and similar preparations for coachwork, other
than metal polishes 
Products intended for the maintenance of vehicle bodywork 
generally consist of a waxy emulsion or solution containing 
silicones, oils, emulsifying agents and, possibly, soft 
abrasives. 
3405 40 00 Scouring pastes and powders and other scouring prep ­
arations 
Scouring powders for baths, washbasins, tiles, etc. consist of 
very finely divided abrasive mixtures (for example, 
pumice-stone, sandstone) and pulverised cleansers (for 
example, surface-active agents with active anions, soap 
powder, sodium phosphate, anhydrous sodium carbonate). 
They are generally put up in tins or packets. Scouring 
pastes are scouring products made by binding the powders 
with, for example, a wax solution.  
3405 90 10 Metal polishes 
Metal polishes are intended to restore, by surface treatment, 
the original appearance to corroded, soiled or weathered 
metals. This result is obtained by abrasion (a mechanical 
polishing action by an abrasive) and by the chemical or 
cleansing action of acids or alkalis on the oxides, 
sulphides and various tarnishes.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 234 
The primary materials used in the manufacture of metal 
polishes are very finely divided abrasives (for example, 
pumice stone, chalk, kieselguhr, tripolite, bentonite, silica), 
acids (for example, oxalic acid, oleic acid, phosphoric acid, 
sulphuric acid), volatile solvents (for example, white spirit, 
trichlorethylene, denatured alcohol), alkalis (for example, 
ammonia, soda), surface-active products such as fatty 
sulphonic alcohols, fats, soaps and in some cases 
colouring material and synthetic perfumes. 
Metal polishes are presented in the form of powder, pastes, 
various compositions (creams or emulsions) and liquids. 
Depending on the type, they are presented in bottles, cans, 
metal tubes, tins, packets or in the form of small lumps, 
cones, sticks, etc.  
3405 90 90 Other 
This subheading includes in particular: 
1.polishes for glass, generally comprising water, alcohol, a
small quantity of ammonia or acid (for example, oxalic,
tartaric) and a soft abrasive;
2.products for polishing, finishing and fine-grinding other
materials.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 235 
CHAPTER 35  
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; 
ENZYMES 
3501 Casein, caseinates and other casein derivatives; casein
glues 
3501 10 10 to 
3501 10 90 Casein 
These subheadings cover the caseins referred to in the HS 
Explanatory Note to heading 3501, (A), (1). These caseins 
— irrespective of the method of precipitation used to obtain 
them — are classified in these subheadings when they 
contain by weight 15 % or less of water; otherwise they 
are classified in heading 0406. 
These subheadings do not cover products of the type 
‘cagliata’ as described in the explanatory note to 
subheadings 0406 10 30 to 0406 10 80, third paragraph.  
3501 10 90 Other 
The caseins of this subheading are used, in particular, in the 
manufacture of dietetic products (for example, biscuits, 
bread); they can also be used in preparations of animal 
foodstuffs. 
3501 90 10 Casein glues 
Casein glues, also known as cold glues, are preparations 
with a basis of caseins and chalk to which are added 
small quantities of other products such as borax and 
natural ammonium chloride. They can also contain fillers, 
for example, feldspar. 
Although it can be used as a glue, calcium caseinate without 
other materials added falls in subheading 3501 90 90.  
3501 90 90 Other 
This subheading includes caseinates and other derivatives of 
casein referred to in the HS Explanatory Note to 
heading 3501, (A), (2) and (A), (3) respectively. 
Caseinates are put up in the form of white or light yellow 
powders, and are almost odourless.  
3504 00 Peptones and their derivatives; other protein substances
and their derivatives, not elsewhere specified or 
included; hide powder, whether or not chromed 
3504 00 10 Concentrated milk proteins specified in additional note 1
to this chapter 
Concentrated milk proteins are generally obtained by 
removing part of the lactose and mineral salts from 
skimmed milk by means of, for example, ultrafiltration. 
They are composed essentially of casein and whey 
proteins (lactoglobulins, lactalbumins, etc.) in the ratio of 
approximately 4:1. Their protein content is calculated by 
multiplying the nitrogen content by a conversion factor of 
6,38. ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 236 
When the protein content of a concentrated milk protein 
amounts to 85 % or less of the dry matter, the product is 
covered by subheading 0404 90. 
This subheading does not cover products of the type 
‘cagliata’ as described in the explanatory note to 
subheadings 0406 10 30 to 0406 10 80, third paragraph.  
3504 00 90 Other 
This subheading includes plant-based products with a high 
protein content of more than 85 % by weight calculated on 
the dry matter. Products which are excluded are generally 
classified under headings 2106 or 2309.  
3506 Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable for 
use as glues or adhesives, put up for retail sale as 
glues or adhesives, not exceeding a net weight of 1 kg 
3506 10 00 Products suitable for use as glues or adhesives, put up
for retail sale as glues or adhesives, not exceeding a net 
weight of 1 kg 
See the HS Explanatory Note to heading 3506, first para ­
graph, (A), concerning the presentation of these products. 
This subheading includes methylcellulose glue in flakes or 
lumps which can be dissolved in water to produce an 
adhesive particularly suitable for wallpaper.  
3506 99 00 Other 
In addition to the products mentioned in the HS Explanatory 
Note to heading 3506, first paragraph, (B), (1) to (3), this 
subheading includes glues based on lichen, flour paste and 
glues based on agar-agar.  
3507 Enzymes; prepared enzymes not elsewhere specified or
included 
3507 90 90 Other  
In addition to the products mentioned in the HS Explanatory 
Note to heading 3507 (excluding rennet and concentrates 
thereof, lipoprotein lipase and  Aspergillus alkaline protease), 
this subheading includes penicillinase, asparaginase and 
kallidinogenase (INN) (kallikrein).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 237 
CHAPTER 36  
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; 
PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS 
3603 00 Safety fuses; detonating fuses; percussion or detonating 
caps; igniters; electric detonators  
3603 00 20 Safety fuses 
This subheading covers only the products described in the 
HS Explanatory Note to heading 3603, second para ­
graph, (A). 
3603 00 30 Detonating fuses 
This subheading covers only the products described in the 
HS Explanatory Note to heading 3603, second para ­
graph, (B). 
3604 Fireworks, signalling flares, rain rockets, fog signals and
other pyrotechnic articles  
3604 10 00 Fireworks  
See the HS Explanatory Note to heading 3604, first para ­
graph, (1), (a). 
3604 90 00 Other 
In addition to the products referred to in the HS Explanatory 
Note to heading 3604, first paragraph, (1), (b), and (2), 
and second paragraph, this subheading includes amorces 
which are used in safety lamps, known as flame safety 
lamps, intended to reveal the presence of firedamp in 
mine galleries. These amorces are arranged on narrow 
strips of textile approximately 4 mm in width and about 
35 cm long. Each strip generally carries about 30 amorces 
and is usually put up coiled in a roll.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 238 
CHAPTER 37  
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS 
3702 Photographic film in rolls, sensitised, unexposed, of any
material other than paper, paperboard or textiles; 
instant print film in rolls, sensitised, unexposed 
3702 32 10 Microfilm; film for the graphic arts  
Microfilm of this subheading does not normally differ from 
cinematographic film but is used for the frame-by-frame 
reproduction of documents. It is also used for the repro ­
duction of computer program listings, in which case it is 
identified by the letters COM. Microfilm is usually put up 
in widths of 8 mm, 16 mm and 35 mm and in lengths of 
approximately 30 m, 61 m, 122 m and 305 m. 
Film for the graphic arts is used in the printing industry for 
the photomechanical reproduction of illustrations and textual 
matter (for example, photolithography, heliogravure, photo ­
chromotypography, photostat reproduction).  
3702 96 10 Microfilm; film for the graphic arts  
See the explanatory note to subheading 3702 32 10.  
3702 97 10 Microfilm; film for the graphic arts  
See the explanatory note to subheading 3702 32 10.  
3705 Photographic plates and film, exposed and developed,
other than cinematographic film  
3705 00 90 Other  
This subheading covers microfilms and reproductions, in 
reduced form, of documents (for example, business papers, 
archive documents, industrial drawings), obtained by a 
photographic process. 
Microfilm is film in the flat (microfiches) or in rolls 
consisting of a series of micro-images. Microfiches remain 
classified in this subheading, even if framed. 
This subheading does not cover microcopies on photo ­
graphic paper, exposed and developed (in the form of 
microcards, books, etc.) which fall in 
subheading 4911 91 00. 
3706 Cinematographic film, exposed and developed, whether
or not incorporating soundtrack or consisting only of 
soundtrack  
Within this heading, the term ‘sound films’ means only 
those which incorporate both visual images and soundtrack 
on the same band. In the case of sound films in two bands, 
whether or not presented together, each band is classified in 
its appropriate subheading, i.e., film stock consisting only of  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 239 
soundtrack is classified in subheading 3706 10 20 or in 
subheading 3706 90 52 depending on its width, while film 
stock containing the visual images falls within one of the 
subheadings mentioned or in subheading 3706 90 91 or 
3706 90 99 (application of additional note 1 to this chapter).  
3706 10 20 Consisting only of soundtrack; negatives; intermediate
positives 
This subheading includes: 
1.original film negatives;
2.intermediate positive films printed from the original
negatives; in the black-and-white process they are
known as ‘duplicating positives’, ‘maroon positives’,
‘lavender mauve positives’, ‘master positives’, ‘master­
prints ’, ‘fine-grain masterprints’, or ‘lavender positives’,
or ‘duplicating positives’, whereas in the colour process
they are called ‘duplicating positives’, ‘interpositives’ or
‘intermediate positives’; these are put up on a base which
is lightly tinted in mauve or maroon, or on a non-tinted
base; these films are not normally used for projection but
are intended for making duplicates of original negatives.
Nevertheless, they can be used exceptionally for viewing,
for editing work or post-synchronisation of a film.
Also classified as intermediate positives are the three
positive black and white separations produced by
means of filters (blue, green and red) from the original
coloured negatives and used to obtain, by means of
similar filters, a coloured internegative intended for
printing positive copies;
3.duplicates of negatives printed from intermediate positive
films and intended for printing positive copies; they are
known as ‘duplicating negatives’ in black-and-white
processing and ‘internegatives’ in colour processing (  1);
4. reversible internegatives which, in colour processing, are
obtained directly by inversion from the original negative
and from which will be printed copies intended for
exhibition;
5.‘matrix films’ (red, green, blue) which, in colour
processing, are obtained from negatives and from
which copies will be printed.
Where they are of a width of 35 mm or more, all these 
films — with the exception of ‘matrix films’ — usually 
have the typical perforations for negatives (barrel-shaped). 
This makes it possible to distinguish intermediate positive 
films with an untinted backing from positive films intended 
for projection which have perforations typical of positives.  
_____________  
( 1 ) Corresponding terms: — Dupe negative: contretype négatif (French) — Dup Negativ 
(German) — controtipi negativi (Italian) — duplicaat-negatief (Dutch); — Intermediate 
negative, internegative: internégatif (French) — Zwischennegativ (German) — inter ­
negativi (Italian) — internegatief (Dutch).▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 240  
Nevertheless, it should be noted that films from certain 
countries (the former USSR, in particular) show a unique type 
of perforation (Dubray-Howell) that is very similar to normal 
positive perforations and is also found in original negative 
films, in intermediate positives and negatives and also in 
positive copies intended for showing or projection. 
‘Matrix films’ have perforations typical of positives but can 
be recognised by their thickness (almost double that of 
positives), by their dominant maroon colour and the slight 
relief of the images.  
3706 10 99 Other positives 
This subheading covers films intended for projection. 
Positive films with two or more image bands are to be 
classified and assessed for duty according to the width 
and length of the film after splitting, i.e. the width and 
length of the film as it will be projected. 
For example, a film with a width of 35 mm (four bands of 
8 mm trimmings) and a length of 100 m is to be considered 
as an 8 mm film of a length of 400 m.
  
3706 90 52 Consisting only of soundtrack; negatives; intermediate
positives; newsreels  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 241 
See the explanatory note to subheading 3706 10 20. 
For the definition of the term ‘newsreels’, see additional 
note 2 to this chapter.  
3706 90 91 and 
3706 90 99 Other, of a width of 
See the explanatory note to subheading 3706 10 99.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 242 
CHAPTER 38  
MISCELLANEOUS CHEMICAL PRODUCTS 
3801 Artificial graphite; colloidal or semi-colloidal graphite;
preparations based on graphite or other carbon in the 
form of pastes, blocks, plates or other 
semi-manufactures 
3801 10 00 Artificial graphite  
See the HS Explanatory Note to heading 3801, (1).  
3801 20 10 and 
3801 20 90 Colloidal or semi-colloidal graphite  
See the HS Explanatory Note to heading 3801, (2).  
3801 20 90 Other 
This subheading covers colloidal graphite in aqueous 
suspension or in other non-oil suspension. 
3801 30 00 Carbonaceous pastes for electrodes and similar pastes
for furnace linings 
See the HS Explanatory Note to heading 3801, (3), (b).  
3802 Activated carbon; activated natural mineral products;
animal black, including spent animal black 
3802 10 00 Activated carbon 
Activated carbon of this subheading has an iodine number 
of 300 or more (milligrams of iodine absorbed per gram of 
carbon), as determined by the ASTM D 4607-86 method.  
3802 90 00 Other 
Generally, activated diatomite of this subheading, calcined 
with sintering agents such as sodium chloride or sodium 
carbonate (see the HS Explanatory Note to heading 3802, 
part (A), third paragraph, (b), (1)), has the following char ­
acteristics: 
— it is white and remains white after undergoing further 
calcination; 
— its pH as a 10 % suspension in water is between 7,5 and 
10,5; 
— its ignition loss at 900 °C is less than 0,5 %; 
— its sodium content expressed as Na  2 O is higher than 
1,5 %.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 243 
This subheading covers activated bentonites corresponding 
to the description of activated earth (see the HS Explanatory 
Note to heading 3802, part (A), third paragraph, (b)(3)). 
Activated bentonites falling in this subheading are differ ­
entiated from naturally occuring bentonites falling in 
subheading 2508 10 00 by a pH of generally less than 6 
(acid bentonites), or higher than 9,5 (for a 5 % aqueous 
suspension and after standing for 1 hour) with a sodium 
carbonate content in excess of 2 % or an aggregate 
content of exchangeable sodium and calcium exceeding 
80 meq/100 g (activated sodium bentonites). 
Organophilic bentonites, obtained by the addition of, for 
example, stearylamine, are generally covered by 
subheading 3824 99 96. 
Natural bentonites simply mixed with small quantities of 
sodium carbonate are covered by subheading 3824 99 96.  
3803 00 Tall oil, whether or not refined  
3803 00 10 Crude  
See the HS Explanatory Note to heading 3803, first two 
paragraphs. 
3804 00 00 Residual lyes from the manufacture of wood pulp,
whether or not concentrated, desugared or chemically 
treated, including lignin sulphonates, but excluding tall 
oil of heading 3803 
This heading includes concentrated sulphite lye. 
Concentrated sulphite lye is obtained by strongly concen ­
trating the residual lyes from the manufacture of wood pulp 
by the sulphite process, sometimes after suitable chemical 
treatment to modify its degree of acidity or alkalinity, ash 
content, colour and colloidal properties.  
3805 Gum, wood or sulphate turpentine and other terpenic
oils produced by the distillation or other treatment of 
coniferous woods; crude dipentene; sulphite turpentine 
and other crude para-cymene; pine oil containing 
alpha-terpineol as the main constituent  
3805 10 10 Gum turpentine 
This subheading covers only the product obtained 
exclusively and directly from the distillation (by steam 
extraction) of the oleoresins tapped from growing coniferous 
trees. 
3805 10 30 Wood turpentine  
This subheading covers the product mentioned in the HS 
Explanatory Note to heading 3805, second paragraph, (2), (a).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 244 
3805 10 90 Sulphate turpentine  
This subheading covers the product mentioned in the HS 
Explanatory Note to heading 3805, second paragraph, (2), (b).  
3805 90 10 Pine oil  
This subheading covers the product mentioned in the HS 
Explanatory Note to heading 3805, second paragraph, (5).  
3805 90 90 Other 
This subheading includes turpentine from which the 
beta-pinene has been almost entirely removed by fractional 
distillation followed by mixing with other fractions. This 
product is marketed under the description ‘reconstituted 
spirits of turpentine’. 
3806 Rosin and resin acids, and derivatives thereof; rosin 
spirit and rosin oils; run gums 
3806 10 00 Rosin and resin acids 
See the HS Explanatory Note to heading 3806, part (A).  
3806 20 00 Salts of rosin, of resin acids or of derivatives of rosin or 
resin acids, other than salts of rosin adducts  
See the HS Explanatory Note to heading 3806, part (B).  
3806 30 00 Ester gums 
See the HS Explanatory Note to heading 3806, part (C).  
3806 90 00 Other 
This subheading includes: 
1.derivates of rosin or of resin acids mentioned in the HS
Explanatory Note to heading 3806, part (D), (I), as well
as disproportionated (dismutated) rosin in which part of
the resin acid is dehydrogenated and part is hydro ­
genated, technical resin amines (for example, dehydro ­
abietylamine) and technical resin nitriles;
2. rosin spirit and the rosin oils referred to in the HS
Explanatory Note to heading 3806, part (D), (II);
3.run gums referred to in the HS Explanatory Note to
heading 3806, part (D), (III).
3807 00  Wood tar; wood tar oils; wood creosote; wood naphtha; 
vegetable pitch; brewers' pitch and similar preparations 
based on rosin, resin acids or on vegetable pitch  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 245 
3807 00 10 Wood tar 
See the HS Explanatory Note to heading 3807, second para ­
graph, (A), (1). 
3807 00 90 Other 
This subheading covers the products referred to in the HS 
Explanatory Note to heading 3807, second paragraph, (A), 
(2) and (3), and (B), (C) and (D).
3808 Insecticides, rodenticides, fungicides, herbicides,
anti-sprouting products and plant-growth regulators, 
disinfectants and similar products, put up in forms or 
packings for retail sale or as preparations or articles (for 
example, sulphur-treated bands, wicks and candles, and 
fly-papers) 
3808 91 10 to 
3808 91 90 Insecticides 
See the HS Explanatory Note to heading 3808, (I), after the 
three asterisks. 
3808 92 10 to 
3808 92 90 Fungicides 
See the HS Explanatory Note to heading 3808, (II), after the 
three asterisks. 
3808 92 10 Preparations based on copper compounds  
This subheading includes: 
1.Bordeaux mixture, made from copper sulphate and
slaked lime, used in agriculture as a fungicide;
2.preparations made from basic copper chloride and basic
copper sulphate, copper oxychloride, copper silicate,
copper acetoarsenite, copper oxide(s), copper hydroxide
or copper carbonate, used for the same purpose;
3.preparations based on copper naphthenate or copper
phosphate used for protecting textiles and wood against
fungus;
4.chelates of organic copper salts with metallic soaps.
The preparations of this subheading may take the form of 
powders, solutions or tablets, in bulk or put up for retail 
sale, and may contain, besides copper compounds, ad ­
ditional active substances such as compounds of zinc or 
mercury. 
3808 93 90 Plant-growth regulators 
This subheading covers substances which, when applied to 
plants, alter their physiological processes in a desired 
direction. They are applied to the whole plant, to parts of 
the plant or to the soil. 
Their action can influence, for example: 
(a) overall growth;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 246 
(b) plant height (stem lengthening or shortening);
(c) size or form of tubers;
(d) internodal length (improvement of resistance to loding);
(e) fruiting and size of fruit;
(f) level of plant reserves (carbohydrates, proteins, fats);
(g) time of flowering or fruit-ripening;
(h) plant sterility;
(ij) number of female flowers. 
Plant-growth regulators fall into four major categories: 
1. auxins which act on root formation, stalk growth and
fruit development. The most important is indol-3-
ylacetic acid;
2. gibberellins which promote, in particular, bud growth
and blossoming. They are all derived from gibberellic
acid;
3. cytokinins which promote, in particular, cell division and
retard ageing of the plant. The best-known are kinetin (6-
furfurylaminopurine) and zeatin;
4. growth retarders.
This subheading does not include: 
(a) fertilisers;
(b) soil improvers (conditioners);
(c) herbicides, whether or not selective (sub ­
headings 3808 93 11 to 3808 93 27);
(d) anti-sprouting products (subheading 3808 93 30).
3808 94 10 to 
3808 94 90 Disinfectants 
See the HS Explanatory Note to heading 3808, (IV), after 
the three asterisks, first three paragraphs.  
3809 Finishing agents, dye carriers to accelerate the dyeing or
fixing of dyestuffs and other products and preparations 
(for example, dressings and mordants), of a kind used in 
the textile, paper, leather or like industries, not 
elsewhere specified or included  
3809 10 10 to 
3809 10 90 With a basis of amylaceous substances  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 247 
In addition to the starch-based products and preparations 
described in the HS Explanatory Note to heading 3809, 
third paragraph, (A), (1) and (11), and (B), (1) and (2), 
these subheadings cover mixtures of starch with borax or 
with carboxymethylcellulose (used for stiffening linen) and 
of mixtures of soluble starch and kaolin (used in paper 
manufacture).  
3809 91 00 to 
3809 93 00 Other 
These subheadings cover the products and preparations 
described in the HS Explanatory Note to heading 3809, 
third paragraph, (A), (B) and (C), only if amylaceous 
substances do not form the basis of these products and 
preparations, in particular: 
1. various dressings used in the textile industry to render
fabrics crease-resistant or unshrinkable. These include
urea-formaldehyde, melamine-formaldehyde and glyox ­
aldiurea, precondensed, provided that they do not have
the characteristics either of polycondensation products
within the meaning of Chapter 39 or of chemically
defined compounds (Chapter 29). Furthermore, these
subheadings cover aqueous compounds (for example,
dimethylalurea, trimethylolmelamine) to which a
perfume has been added to mask the odour of formal ­
dehyde caused by the partial decomposition of the
product;
2.dressings which, besides waterproofing fabrics, impart to
them a considerable resistance to oil and dirt while
leaving them permeable to air;
3.anti-static dressings, i.e., preparations which prevent the
accumulation of static electricity in textile fibres or
fabrics. These are generally preparations formed by
precondensed water-soluble polyelectrolytes which, after
a brief treatment at moderate temperature, are capable of
forming on the fibre reticulated polycondensates that are
sufficiently insoluble to withstand repeated washing or
dry-cleaning. This category includes products formed
by a basic, water-soluble, linear polyamide prepared
from a dicarboxylic (for example, adipic, succinic or
terephthalic) acid with polyamines containing one or
more secondary amine groups (for example,
diethylene-triamine, triethylenetetramine) and an
alkylant (capable of reticulating the polyamide and thus
rendering it insoluble by appropriate treatment under
heat) consisting, for example, of particular dihalides
(diiodides of polyethylene glycol of relatively low
molecular weight, epichlorohydrin, etc.);
4.fire-resistant dressings which reduce the flammability of
textiles and leather in particular. These are generally
preparations based on ammonium salts, boric acid, chlor ­
inated paraffins, antimony oxide, zinc oxide, other
metallic oxides and certain organic compounds of
nitrogen and/or phosphorus.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 248 
3811 Anti-knock preparations, oxidation inhibitors, gum
inhibitors, viscosity improvers, anti-corrosive prep ­
arations and other prepared additives, for mineral oils 
(including gasoline) or for other liquids used for the 
same purposes as mineral oils 
3811 11 10 Based on tetraethyl-lead 
This subheading covers preparations in which tetraethyl-lead 
is the only anti-knock constituent.  
3811 11 90 Other 
This subheading includes preparations in which 
tetramethyl-lead or ethylmethyl-lead or a mixture of 
tetraethyl- and tetramethyl-lead is the sole or principal 
anti-knock constituent.  
3815 Reaction initiators, reaction accelerators and catalytic
preparations, not elsewhere specified or included  
3815 11 00 to 
3815 19 90 Supported catalysts 
These are catalysts of a widely used type which are 
deposited on a support, generally by impregnation, 
coprecipitation or mixing. They usually consist either of 
one or more active substances deposited on a support or 
of mixtures with a basis of active substances. The active 
substances are usually very finely divided metals, metallic 
oxides or other metallic compounds. The metals most 
commonly used are those belonging to group VIII of the 
periodic table (especially cobalt, nickel, palladium and 
platinum) and molybdenum, chromium, copper and zinc. 
The support generally consists of alumina, silica gel, fossil 
meal, whether or not activated, ceramic materials, etc. 
They are used in industrial processes for the production of 
organic and inorganic compounds and in petroleum refining 
(for example, in ammonia synthesis, hydrogenation of fats, 
hydrogenation of olefins). 
This category of catalysts also includes the following prod ­
ucts: 
1. certain preparations, based on compounds of transition
metals, the function of which is to facilitate oxidation,
and consequently elimination in the form of carbon
dioxide in the course of combustion, of carbon residues
(as in boilers and burners);
2.‘post-combustion ’ catalysts intended to be introduced
into the exhaust systems of motor vehicles in order to
reduce the polluting effect of the exhaust gases by
converting the carbon monoxide into carbon dioxide
and by converting other toxic products (for example,
heterocyclic compounds) resulting from the combustion
of petrol.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 249 
3815 90 10 and 
3815 90 90  Other 
These subheadings cover mixtures based on compounds, the 
nature and proportions of which vary according to the 
chemical reaction to be catalysed. They are frequently 
used in the manufacture of plastics, often under the name 
of initiators, transfer agents, terminators or telomers, and 
reticulating (or cross-linking) agents. 
They include the following: 
1.‘radical’ catalysts
These are preparations, based on organic substances,
which decompose slowly under reaction conditions and
produce fragments that, by colliding with the initial
monomers, favour the establishment of a bond and the
formation of new free radicals capable of repeating the
process and propagating the chain.
Amongst these are:
(a)preparations based on organic peroxides of the type
R–O–O–R′ (organic solutions of peroxides such as
acetyl and dibenzoyl peroxides). During the reaction,
RO· and R ′O· radicals are formed and act as
activators;
(b) preparations, based on azo-compounds (such as
azobisisobutyronitrile), which decompose in the
course of the reactions, releasing nitrogen and
forming free radicals;
(c)redox preparations (for example, a mixture of
potassium peroxide and dodecylmercaptan), in
which the formation of activating radicals is due to
a redox reaction;
2.ionic catalysts
These are generally organic solutions of compounds
which generate ions capable of attaching themselves to
the double bond and reproducing active sites in the
resulting product.
They include:
(a)ziegler-type catalysts for the production of poly ­
olefins (for example, a mixture of titanium and trie ­
thylaluminium);
(b)ziegler-natta-type catalysts (stereocatalysts, orien ­
tating catalysts), such as a mixture of titanium trich ­
loride and trialkylaluminium, for the preparation of
isotactic polypropylene and ethylene-olefin block
copolymers;
(c)catalysts for the preparation of polyurethanes (for
example, a mixture of triethylenediamine and tin
compounds);
(d)catalysts for the preparation of amino-plastics (for
example, phosphoric acid in an organic solvent);
3.catalysts for polycondensation reactions
These are preparations based on various compounds (for
example, a mixture of calcium acetate, antimony trioxide,
titanium alcoholates, etc.).▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 250  
3821 00 00 Prepared culture media for the development or main ­
tenance of micro-organisms (including viruses and the 
like) or of plant, human or animal cells 
This heading does not cover eggs whether or not fertilised 
which, although from certified pathogen-free flocks, have 
not been prepared for the culture of micro-organisms 
(heading 0407 or 0408).  
3823 Industrial monocarboxylic fatty acids; acid oils from
refining; industrial fatty alcohols 
3823 11 00 Stearic acid 
For the purposes of this subheading, stearic acid means 
mixtures of fatty acids which are solid at normal 
temperature and have a pure stearic acid content of 30 % 
or more but less than 90 %, calculated on the weight of the 
dry product. 
Products of this type having a stearic acid content of 90 % 
by weight or more fall in subheading 2915 70 50.  
3823 12 00 Oleic acid  
For the purposes of this subheading, oleic acid means 
mixtures of fatty acids which are liquid at normal 
temperature and have a pure oleic acid content of 70 % 
or more but less than 85 %, calculated on the weight of 
the dry product. 
Products having an oleic acid content of 85 % or more by 
weight fall in subheading 2916 15 00.  
3823 13 00 Tall oil fatty acids  
See the HS Explanatory Note to heading 3823, part (A), 
second paragraph, (3). 
Products of this type containing by weight less than 90 % of 
fatty acids fall in heading 3803 00.  
3823 70 00 Industrial fatty alcohols 
See the HS Explanatory Note to heading 3823, part (B). 
This subheading covers only industrial fatty alcohols 
(mixtures of acyclic alcohols) in which none of the 
alcohol components comprises 90 % or more by weight 
of the dry product. 
Products of this type in which one of the fatty alcohol 
components comprises 90 % by weight or more generally 
fall in heading 2905.  
3824 Prepared binders for foundry moulds or cores; chemical
products and preparations of the chemical or allied 
industries (including those consisting of mixtures of 
natural products), not elsewhere specified or included  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 251 
3824 10 00 Prepared binders for foundry moulds or cores 
See the HS Explanatory Note to heading 3824, part (A).  
3824 30 00 Non-agglomerated metal carbides mixed together or with
metallic binders  
This subheading covers powders ready to be converted into 
‘hard metals’ by sintering. They are composed of mixtures 
of different metal carbides (tungsten, titanium, tantalum and 
niobium carbides), with or without a metallic binder (cobalt 
or nickel powder), and often contain small quantities of 
paraffin wax (about 0,5 % by weight). Even a simple 
mixture of one of the above carbides with a metallic 
binder falls in this subheading, whereas each of these 
carbides, taken separately, falls in heading 2849.  
3824 40 00 Prepared additives for cements, mortars or concretes  
See the HS Explanatory Note to heading 3824, part (B), 
seventh paragraph, (3).  
3824 50 10 Concrete ready to pour 
This subheading includes concrete to which water has 
already been added. It is usually transported in 
concrete-mixer lorries.  
3824 50 90 Other 
This subheading includes: 
1.concrete not yet mixed with water;
2. mortar.
3824 60 11 to 
3824 60 99  Sorbitol other than that of subheading 2905 44  
These subheadings include the ‘non-crystallisable’ varieties 
of sorbitol (D-glucitol), which are generally obtained from 
glucose syrup containing a proportion of other oligos ­
accharides by hydrogenation at high pressure. Their 
sorbitol (D-glucitol) content ranges from 60 to 80 % of 
the dry matter, the remaining constituents being essentially 
partly hydrogenated polyalcohols and oligosaccharides. For 
this reason, the tendency of sorbitol (D-glucitol) to cryst ­
allise is greatly reduced (hence, the designation used: 
non-crystallisable sorbitol (D-glucitol)). 
Sorbitol meeting the requirements of note 1 to Chapter 29 is 
classified in subheadings 2905 44 11 to 2905 44 99.  
3824 71 00 to 
3824 79 00 Mixtures containing halogenated derivatives of methane, 
ethane or propane 
See the HS Explanatory Note to subheadings 3824 71 to 
3824 79. 
3824 99 10 Petroleum sulphonates, excluding petroleum sulphonates
of alkali metals, of ammonium or of ethanolamines; 
thiophenated sulphonic acids of oils obtained from 
bituminous minerals, and their salts  ▼B
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This subheading includes: 
1. petroleum sulphonates of calcium or of barium, which
generally have a mineral oil content of 55 to 70 % by
weight. They are widely used in the manufacture of
additives for mineral oils;
2. thiophenated sulphonic acids of oils obtained from
bituminous minerals, prepared by dry distillation of
certain bituminous shales followed by sulphuric acid
treatment, intended for use in pharmacy and having a
total sulphur content generally greater than 9 % by
weight, as well as their salts, particularly those of
calcium.
3824 99 15 Ion-exchangers 
See the HS Explanatory Note to heading 3824, part (B), 
seventh paragraph, (14). 
This subheading includes ion-exchangers based on 
sulphonated carbon, as well as certain types of clay 
provided that they have undergone particular treatments 
that render them suitable for use as ion-exchangers 
(mainly cationic); among these is glauconite, which takes 
the form of a gel of alumino-silicates obtained from a sandy 
marl of marine origin. It is used principally for 
water-softening. Other products used for the same 
purposes are based on montmorillonite and kaolinite. 
This subheading also includes synthetic ion-exchangers, 
such as artificial zeolites and those based on aluminium 
oxide or silica gel. 
This subheading does not cover: 
(a) pure silica gel (subheading 2811 22 00);
(b)pure alumina, whether or not activated (sub ­
heading 2818 20 00 or 2818 30 00);
(c)artificial zeolites, not containing binders (sub ­
heading 2842 10 00), in accordance with part (B),
seventh paragraph (14), of the HS Explanatory Note
to heading 3824
(d)activated clay (subheading 3802 90 00).
3824 99 20 Getters for vacuum tubes 
This subheading covers articles known as ‘getters’. These 
are divided into ‘flash getters’ and ‘bulk getters’. 
The first category are volatilised in the tube during its 
manufacture; they include: products composed both of 
barium and of aluminium, magnesium, tantalum, thorium, 
etc., in the form of wire or pellets; compositions consisting 
of a mixture of barium and strontium carbonates on 
tantalum wire.  ▼B
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The second category are merely heated but not volatilised 
and have only a contact absorption action. They are 
generally composed of pure metals (tantalum, tungsten, 
zirconium, niobium, thorium) in the form of wire, wafers, 
etc., and cannot therefore be classified in this subheading.  
3824 99 30 Naphthenic acids, their water-insoluble salts and their
esters 
Naphthenic acids are mixtures of monocarboxylic alicyclic 
acids recovered during the refining of crude oil of certain 
origins (principally, the former USSR). 
This subheading also includes the water-insoluble salts of 
naphthenic acids (for example, the salts of aluminium, 
barium, lead, chromium, calcium, manganese, cobalt, zinc) 
and the esters of those acids.  
3824 99 45 Anti-scaling and similar compounds 
This subheading covers products mentioned in the HS 
Explanatory Note to heading 3824, (B), seventh paragraph, 
(15), and preparations which dissolve calcareous deposits.  
3824 99 50 Preparations for electroplating  
This subheading covers, for example, special preparations 
for metallising baths, polishing baths and products for 
electrography.  
3824 99 55 Mixtures of mono-, di- and tri-, fatty acid esters of
glycerol (emulsifiers for fats)  
See the HS Explanatory Note to heading 3824, (B), seventh 
paragraph, (11).  
3824 99 65 Auxiliary products for foundries (other than those of
subheading 3824 10 00)  
In addition to the products mentioned in the HS Explanatory 
Note to heading 3824, (B), seventh paragraph, (6) and (43), 
this subheading also includes: 
1. preparations for coating foundry core boxes and pattern
plates, based on calcium carbonate, waxes and a
colouring agent;
2.preparations based on dextrin and sodium carbonate,
intended for use, after emulsification, as coatings for
steelworks moulds;
3.sand coated with a thin layer of synthetic resin, intended
for the manufacture of foundry cores;
4.products for degassing steel;
5.separating agents for moulding (other than those falling
in heading 3403).
3824 99 70 Fireproofing, waterproofing and similar protective prep ­
arations used in the building industry  ▼B
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This subheading includes: 
1. products for protection against fire (for example, based
on ammonium compounds which, under the influence of
heat, swell and thus form an insulating layer for building
sections);
2. products (generally, silicate-based) for impregnating the
exterior of buildings as protection against water;
3. products added to concrete, to prevent the stopping-up of
ground-water.
3824 99 92 and 
3824 99 93 Chemical products or preparations, predominantly 
composed of organic compounds, not elsewhere 
specified or included  
For the classification of chemical products or preparations 
of these subheadings the amount of water is not to be taken 
into account. 
The term ‘organic compounds’ applies to all organic 
products, regardless of where they are classified. 
These subheadings include oxo oils and their fractions 
subjected to partial or complete esterification, alkoxylation, 
condensation or hydrolysis. They are Heavy Oxo 
Fraction (HOF) by-products of oxo processes (including 
oxo synthesis) which include the by-products of hydrofor ­
mylation (Fischer Tropsch reaction from alkenes to alde ­
hydes) and the distillation residues from the preparation of 
oxo alcohols. They mainly contain aldehydes, ethers, 
ether-alcohols, alcohols, esters and carboxylic acids with 
some possible minor amounts of other substances (for 
instance, olefins and paraffins). 
These subheadings do not cover Light Oxo Fraction (LOF) 
by-products of oxo processes which are mainly composed of 
olefins and paraffins (heading 2710).  ▼B
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SECTION VII  
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES 
THEREOF 
CHAPTER 39 
PLASTICS AND ARTICLES THEREOF 
Note 6 The term ‘solutions’, used both in this note and in note 4 to 
Chapter 32, does not apply to colloidal solutions.  
I. PRIMARY FORMS
For the definition of the term ‘primary forms’, see note 6 to 
this chapter and the HS General Explanatory Note to this 
chapter, ‘Primary Forms’. 
3901 Polymers of ethylene, in primary forms  
3901 10 10 and 
3901 10 90 Polyethylene having a specific gravity of less than 0,94  
These subheadings cover only homopolymers of ethylene, 
i.e., polymers in which ethylene accounts for 95 % or more
by weight of the total polymer content.
The specific gravity of the polyethylene must be determined 
by using an additive-free polymer. 
Liquid polyethylene is covered, only if it meets the 
conditions laid down in note 3(a) to this chapter. Otherwise, 
it falls in subheadings 2710 12 11 to 2710 19 99. 
Polyethylene waxes are classified in heading 3404.  
3901 20 10 and 
3901 20 90 Polyethylene having a specific gravity of 0,94 or more  
See the explanatory note to subheadings 3901 10 10 and 
3901 10 90. 
3901 90 30 and 
3901 90 80 Other 
In accordance with note 4 and subheading note 1 to this 
chapter, these subheadings cover: 
1. copolymers of ethylene and monomers other than vinyl
acetate (for example, copolymers of ethylene and
propylene) plus blends of polymers of similar
composition in which ethylene is the predominant
comonomer;
2.chemically modified polyethylene as set out in note 5 to
this chapter (for example, chlorinated polyethylene and
chlorosulphonated polyethylene).
3902  Polymers of propylene or of other olefins, in primary 
forms 
3902 10 00 Polypropylene 
The explanatory note to subheadings 3901 10 10 and 
3901 10 90, first paragraph, applies,  mutatis mutandis . ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 256 
This subheading does not cover liquid polypropylene which 
does not conform to note 3(a) to this chapter (for example, 
tripropylene or tetrapropylene) (subheadings 2710 12 11 to 
2710 19 99).  
3902 20 00 Polyisobutylene 
This subheading covers the product referred to in the HS 
Explanatory Note to heading 3902, third and fourth para ­
graphs. 
This subheading does not cover liquid polyisobutylene 
which does not conform to note 3(a) to this chapter (for 
example, tri-isobutylene) (subheadings 2710 12 11 to 
2710 19 99). 
3902 30 00 Propylene copolymers  
This subheading includes a copolymer or a blend of 
polymers consisting of 45 % ethylene, 35 % propylene 
and 20 % isobutylene, by weight, since the propylene and 
isobutylene, the polymers of which fall in heading 3902, 
account for 55 % of the copolymer and, taken as a 
whole, they predominate over the ethylene. Furthermore, it 
is the propylene, the copolymers of which are expressly 
mentioned in this instance, which is the predominant 
monomer over the isobutylene (application of note 4 and 
of subheading note 1 to this chapter). 
If, in the example given, the percentages of propylene and 
isobutylene are reversed, the copolymer in question falls in 
subheadings 3902 90 10 to 3902 90 90.  
3902 90 10 to 
3902 90 90 Other 
These subheadings include products known commercially as 
poly(alpha-olefins), generally obtained by weak polymer ­
ization of dec-1-ene, followed by hydrogenation of the 
product formed and separation by distillation of the 
fractions rich in C  20 -, C  30 -, C  40 -, and C  50 -hydrocarbons. 
These fractions are mixed to form the different types of 
commercial poly(alpha-olefins). 
They are liquids which do not necessarily meet the criterion 
set out in note 3(c) to this chapter but do correspond to the 
provisions of note 3(a) to the same chapter and are used as 
substitutes for mineral oils in the preparation of synthetic 
and semi-synthetic lubricating oils giving such products a 
higher viscosity index, a lower pour point, improved 
thermal stability, a higher flash-point and less volatility.  
3903 Polymers of styrene, in primary forms  
This heading does not cover styrenated polyesters 
(heading 3907). 
3903 11 00 and 
3903 19 00 Polystyrene 
The explanatory note to subheadings 3901 10 10 and 
3901 10 90, first paragraph, applies,  mutatis mutandis . 
3904 Polymers of vinyl chloride or of other halogenated 
olefins, in primary forms  ▼B
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A vinyl polymer is a polymer of which the monomer shows 
the formula:
  
where the C–X-bond is neither a carbon-carbon nor 
a carbon-hydrogen bond.  
3904 10 00 Poly(vinyl chloride), not mixed with any other
substances  
The explanatory note to subheadings 3901 10 10 and 
3901 10 90, first paragraph, applies,  mutatis mutandis . 
3904 21 00 and 
3904 22 00 Other poly(vinyl chloride)  
The explanatory note to subheadings 3901 10 10 and 
3901 10 90, first paragraph, applies,  mutatis mutandis . 
3904 30 00 Vinyl chloride-vinyl acetate copolymers  
This subheading covers only: 
1.the copolymers of vinyl chloride in which the vinyl
chloride is the predominant monomer;
2. blends of poly(vinyl chloride) and poly(vinyl acetate) in
which the vinyl chloride is the predominant monomer.
3904 40 00 Other vinyl chloride copolymers  
This subheading includes the copolymers of vinyl chloride 
and ethylene in which the vinyl chloride is the predominant 
comonomer.  
3904 61 00 Polytetrafluoroethylene  
The explanatory note to subheadings 3901 10 10 and 
3901 10 90, first paragraph, applies,  mutatis mutandis . 
3904 69 80 Other 
This subheading includes poly(chlorotrifluoroethylene) and 
poly(vinylidene fluoride).  
3906 Acrylic polymers in primary forms  
3906 10 00 Poly(methyl methacrylate)  
The explanatory note to subheadings 3901 10 10 and 
3901 10 90, first paragraph, applies,  mutatis mutandis . 
3906 90 90 Other 
This subheading includes poly(acrylonitrile) and polyacrylic 
elastomers (ACM) in primary forms (non-vulcanised). 
This subheading does not include: 
(a) acrylic polymers which form ion-exchangers
(heading 3914 00 00);
(b)copolymers of acrylonitrile which comply with note 4
to Chapter 40 (Chapter 40).▼B
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3907 Polyacetals, other polyethers and epoxide resins, in
primary forms; polycarbonates, alkyd resins, polyallyl 
esters and other polyesters, in primary forms 
For the definition of the prefix ‘poly’, in the sense of this 
heading, see subheading note 1(a)(1) to this chapter.  
3907 20 11 to 
3907 20 99 Other polyethers 
These subheadings also include chemically modified poly ­
ethers (other than polyacetals) (see the HS Explanatory Note 
to heading 3907, (2)). 
3907 40 00 Polycarbonates 
This subheading includes copolymers containing a 
component formed by a polycarbonate and a component 
formed by poly(ethylene terephthalate) if the polycarbonate 
predominates (see the HS General Explanatory Note to the 
subheadings of this chapter, (B), (1), sixth paragraph).  
3907 61 00 and 
3907 69 00 Poly(ethylene terephthalate)  
The explanatory note to subheadings 3901 10 10 and 
3901 10 90 applies,  mutatis mutandis . 
These subheadings include copolymers containing a 
component formed by a polycarbonate and a component 
formed by poly(ethylene terephthalate) if the poly(ethylene 
terephthalate) predominates (see the HS General 
Explanatory Note to the subheadings of this chapter, (B), 
(1), sixth paragraph). 
3907 61 00 Having a viscosity number of 78 ml/g or higher  
Poly(ethylene terephthalate) having a viscosity number of 
78 ml/g or higher is generally used for the production of 
bottles. 
The viscosity number is calculated in accordance with ISO 
Standard 1628-5, using dichloroacetic acid as solvent.  
3908 Polyamides in primary forms  
3908 10 00 Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6,12 
The explanatory note to subheadings 3901 10 10 and 
3901 10 90 applies,  mutatis mutandis . 
3909 Amino-resins, phenolic resins and polyurethanes, in
primary forms 
For the classification of copolymers made up of monomers 
of resins referred to in this heading and for the classification 
of their blends, see note 4 to this chapter.  
3911 Petroleum resins, coumarone-indene resins, polyter ­
penes, polysulphides, polysulphones and other products 
specified in note 3 to this chapter, not elsewhere 
specified or included, in primary forms  
3911 10 00 Petroleum resins, coumarone, indene or
coumarone-indene resins and polyterpenes  ▼B
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The polyterpenes of this subheading are restricted to 
polymers and polymer blends in which one or more 
terpene monomers account for 95 % or more by weight 
of the total polymer content.  
3911 90 11 to 
3911 90 19 Condensation or rearrangement polymerisation 
products, whether or not chemically modified 
These subheadings include the products referred to in the 
HS Explanatory Note to heading 3911, first paragraph, (2) 
to (5). 
3912 Cellulose and its chemical derivatives, not elsewhere
specified or included, in primary forms  
3912 11 00 and 
3912 12 00 Cellulose acetates 
See the HS Explanatory Note to heading 3912, (B), second 
paragraph, (1). 
3912 20 11 to 
3912 20 90 Cellulose nitrates (including collodions)  
See the HS Explanatory Note to heading 3912, (B), second 
paragraph, (2).  
3912 20 11 Collodions and celloidin 
Collodion is a solution of nitrocellulose containing 12 % by 
weight of nitrogen in a mixture of ether and alcohol. On 
drying, this solution leaves an elastic layer of nitrocellulose, 
the flexibility of which may be increased by adding castor 
oil. A collodion may also be obtained by dissolving nitro ­
cellulose in acetone. Collodion is used to prepare photo ­
graphic emulsions and in medicine. 
Celloidin is obtained from collodion by partial evaporation 
of the solvents. It is a solid.  
3912 20 19 Other 
This subheading covers non-plasticised cellulose nitrates 
(nitrocellulose) other than collodions and celloidin, even if 
for reasons of safety they are dampened — generally, with 
ethyl or butyl alcohol — or rendered harmless in some 
other manner.  
3912 31 00 to 
3912 39 85 Cellulose ethers 
See the HS Explanatory Note to heading 3912, (B), second 
paragraph, (4). 
3912 31 00 Carboxymethylcellulose and its salts 
Carboxymethylcellulose is obtained through the reaction of 
monochloroacetic acid with alkali cellulose. It is used 
mainly as a thickener and as a colloid protective agent.  
3912 39 85 Other 
This subheading includes methylcellulose, ethylcellulose, 
benzyl-cellulose and hydroxyethylcellulose.  
3912 90 10 Cellulose esters 
This subheading includes cellulose propionate and cellulose 
butyrate.  ▼B
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3912 90 90 Other 
This subheading includes cellulose, not specified or 
included elsewhere, in primary forms. 
Because of its usual commercial form, regenerated cellulose 
is not generally classified here. In the form of fine and 
transparent film, it falls in heading 3920 or 3921 and, in 
the form of textile fibres, in Chapter 54 or 55. 
This subheading includes blends of cellulose esters and 
cellulose ethers (see subheading note 1 to this chapter).  
3913 Natural polymers (for example, alginic acid) and
modified natural polymers (for example, hardened 
proteins, chemical derivatives of natural rubber), not 
elsewhere specified or included, in primary forms  
3913 10 00 Alginic acid, its salts and esters 
See the HS Explanatory Note to heading 3913, first para ­
graph, (1) 
3913 90 00 Other 
See the HS Explanatory Note to heading 3913, first para ­
graph, (2) to (4). 
II. WASTE, PARINGS AND SCRAP;
SEMI-MANUFACTURES; ARTICLES
3915 Waste, parings and scrap, of plastics  
The term ‘plastics’ is defined in note 1 to this chapter. 
This heading includes: 
1. waste, parings and scrap of a single thermosetting
material (already hardened), converted into a primary
form;
2. waste, parings and scrap of mixed plastics (thermoplastic,
thermosetting (already hardened) or both), converted into
a primary form.
3916 Monofilament of which any cross-sectional dimension
exceeds 1 mm, rods, sticks and profile shapes, whether 
or not surface-worked but not otherwise worked, of 
plastics 
3916 90 10 Of condensation or rearrangement polymerisation
products, whether or not chemically modified 
This subheading includes monofilaments, rods, sticks and 
profile shapes of polyesters, polyamides or of polyurethanes.  ▼B
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3916 90 50 Of addition polymerisation products 
For the definition of the term ‘addition polymerisation prod ­
ucts’, see the HS General Explanatory Note to this chapter, 
‘Polymers’, second paragraph, (1). 
This subheading includes monofilaments, rods, sticks and 
profile shapes of polymers of propylene or of styrene, or 
of acrylic polymers.  
3917 Tubes, pipes and hoses, and fittings therefor (for 
example, joints, elbows, flanges), of plastics 
For the definition of the term ‘tubes, pipes and hoses’, see 
note 8 to this chapter.  
3917 29 00 Of other plastics 
This subheading includes tubes, pipes and hoses made from 
condensation or rearrangement polymerisation products, 
whether or not chemically modified, such as phenolic 
resins, amino-resins, alkyd resins and other polyesters, 
polyamides, polyurethanes and silicones. 
This subheading includes products made from addition 
polymerisation products, such as polytetrahaloethylenes, 
polyisobutylene, polymers of styrene, vinylidene chloride, 
vinyl acetate or other vinyl esters and acrylic polymers.  
3918 Floor coverings of plastics, whether or not self-adhesive,
in rolls or in the form of tiles; wall or ceiling coverings 
of plastics, as defined in note 9 to this chapter 
This heading includes non-perforated sheeting of plastics, in 
rolls or in the form of tiles, of a kind used to cover, for 
example, tennis courts and terraces.  
3919 Self-adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastics, whether or not in rolls 
For the definition of the term ‘self-adhesive’, see the HS 
Explanatory Note to heading 3919, first paragraph. This 
heading does not cover flat shapes of plastics, which 
adhere only to smooth surfaces such as glass. 
The goods of this heading frequently have a protective 
release sheet or strip of paper or plastics. This protective 
sheet or strip is not taken into account in determining the 
classification.  
3919 10 12 to 
3919 10 80 In rolls of a width not exceeding 20 cm 
These subheadings include adhesive strips with a tab, 
wound on disposable dispensers which serve principally as 
presentation for retail sale and which are generally not 
reusable.  ▼B
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3919 10 12 to 
3919 10 19  Strips, the coating of which consists of unvulcanised 
natural or synthetic rubber 
These subheadings cover only self-adhesive strips, for 
example, strips recognisable as being intended for use 
solely or mainly as a means of sticking. Such strips are 
generally used for packaging goods and for similar 
purposes. 
3920 Other plates, sheets, film, foil and strip, of plastics, 
non-cellular and not reinforced, laminated, supported 
or similarly combined with other materials  
See note 10 to this chapter. 
This heading does not include strip of an apparent width not 
exceeding 5 mm (Chapter 54). 
This heading includes ‘stone paper’ consisting of rock 
powder (approx. 80 % by weight of calcium carbonate) 
and plastic (approx. 20 % by weight of plastic resin) 
where the plastic gives the product its essential character 
because of its flexibility as the rock powder acts only as a 
filler material. Stone paper is a paper-like material that can 
be processed like paper (i.e. through printing, cutting, 
folding and affixing) as it has a density range similar to 
paper made from cellulose. It is suitable for instance for 
stationery, bags, packaging, adhesives, grease proof paper, 
wrappers and containers. 
3920 20 80 Of a thickness exceeding 0,10 mm 
This subheading includes decorative strip, of a kind used for 
packaging purposes, which is coloured, silky in appearance 
and produced by the extrusion of polymers of propylene. 
The resultant molecular orientation of the polymers of 
propylene causes the product to fibrillate (split) when the 
strip is pulled longitudinally by hand giving the erroneous 
impression that it is a fibre-based product. 
The thickness of this strip is about 0,13 mm, it may be 
printed and is suitable for curling. It is generally rolled on 
spools or tubular reels and marketed under the name ‘plastic 
bolducs’. It is used for the same purposes as bolducs clas ­
sified in heading 5806. This decorative strip is usually 
knotted when used to tie packages. 
This subheading includes other strip, of a kind used for 
packaging purposes, which is either uncoloured or 
coloured in the mass, and produced by the extrusion of 
polymers of propylene. 
This decorative strip, unlike that mentioned above, is not 
silky in appearance, it is thicker and more rigid and is not 
suitable for curling. The surface may be raised or dimpled 
and may be printed. 
This strip is placed under tension around the article to be 
packaged and the ends are then heat-sealed or joined by 
means of a metal or plastic clip.  ▼B
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This subheading does not include strip of polypropylene of 
an apparent width not exceeding 5 mm (sub ­
heading 5404 90 10).  
3920 43 10 and 
3920 43 90 Containing by weight not less than 6 % of plasticisers 
See subheading note 2 to this chapter and the HS 
Explanatory Note to subheadings 3920 43 and 3920 49.  
3920 49 10 and 
3920 49 90 Other 
See the HS Explanatory Note to subheadings 3920 43 and 
3920 49. 
3920 73 10 Film in rolls or in strips, for cinematography or photo ­
graphy 
This subheading covers sheets suitable for use in cinemato ­
graphy or photography as a support for light-sensitive 
materials.  
3921 Other plates, sheets, film, foil and strip, of plastics 
See the explanatory note to heading 3920.  
3921 90 41 High-pressure laminates with a decorative surface on
one or both sides  
This subheading includes laminated sheets consisting of 
layers of fibrous sheet material (for example, paper) 
impregnated with thermosetting resins and bonded together 
by means of heat and a pressure of not less than 5 MPa; the 
outer layer or layers having decorative colours or designs 
(for example, a wood imitation). 
Sheets with decorative layers on both sides are used 
vertically, for example, as partitions in displays or shop 
windows; sheets with one decorative layer are chiefly 
used as coatings for chipboard.  
3923 Articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures, of 
plastics  
3923 90 00 Other 
This subheading includes netting extruded in tubular form 
which is intended for packaging, is sold in indeterminate 
lengths and, after being cut to length, is commonly used 
to manufacture sacks and bags for packing certain fruit 
and vegetables, such as apples, oranges, potatoes and 
onions. 
3924 Tableware, kitchenware, other household articles and
hygienic or toilet articles, of plastics  
3924 90 00 Other  
This subheading includes sponges of regenerated cellulose 
cut into shapes other than rectangular (including square) as 
well as sponges cut into rectangles (including squares) with 
ground edges or otherwise worked.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 264 
This subheading does not cover: 
(a) natural sponges (subheadings 0511 99 31 and
0511 99 39);
(b) sponges simply cut into rectangles (including squares)
(heading 3921).
3925 Builders' ware of plastics, not elsewhere specified or
included 
See note 11 to this chapter.  
3925 20 00 Doors, windows and their frames and thresholds for 
doors 
See the HS Explanatory Note to subheading 3925 20.  
3925 90 10 Fittings and mountings intended for permanent instal­
lation in or on doors, windows, staircases, walls or 
other parts of buildings 
See note 11(ij) to this chapter.  
3926 40 00 Statuettes and other ornamental articles 
This subheading includes ornamental articles for the home 
and garden consisting of rock powder (approx. 59 % by 
weight of calcium carbonate), plastic (approx. 39 % by 
weight of unsaturated polyester) and a small amount of 
other additives where the plastic gives the articles their 
essential character. The rock powder is in this case a filler 
material.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 265 
CHAPTER 40  
RUBBER AND ARTICLES THEREOF  
General  
For the purposes of note 4(a) to this chapter, the term ‘non-thermo ­
plastic substances’ means substances which cannot be softened 
repeatedly by heat treatment such that they can be shaped by 
moulding or extrusion.  
4001 Natural rubber, balata, gutta-percha, guayule, chicle and
similar natural gums, in primary forms or in plates, 
sheets or strip  
4001 21 00 Smoked sheets 
See the HS Explanatory Note to heading 4001, part (B), (1), 
first paragraph. 
4001 29 00 Other 
See the HS Explanatory Note to heading 4001, part (B), 
(1), second and fourth paragraphs. 
This subheading includes pale crepes, brown crepes, ribbed 
and air-dried sheets, re-agglomerated rubber granules and 
free-flowing powders of natural rubber.  
4002 Synthetic rubber and factice derived from oils, in
primary forms or in plates, sheets or strip; mixtures of 
any product of heading 4001 with any product of this 
heading, in primary forms or in plates, sheets or strip  
4002 99 10 Products modified by the incorporation of plastics 
This subheading covers the products referred to in note 4(c) 
to this chapter, with the exception of de-polymerised natural 
rubber (subheading 4002 99 90).  
4002 99 90 Other 
This subheading includes carboxylated acrylonitrile-butadiene 
rubbers (XNBR), acrylonitrile-isoprene rubbers (NIR) and 
factice from oils.  
4005 Compounded rubber, unvulcanised, in primary forms or
in plates, sheets or strip 
4005 20 00 Solutions; dispersions other than those of
subheading 4005 10  
See the HS Explanatory Note to heading 4005, fourth para ­
graph, (B) and fifth paragraph, (2).  
4005 91 00 Plates, sheets and strip 
See the HS Explanatory Note to heading 4005, fourth para ­
graph, (B) and fifth paragraph, (3) and (4).  ▼B
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This subheading also covers plates, sheets and strip of 
unvulcanised rubber, uncut or simply cut into rectangular 
(including square) shapes, covered on one side with a 
layer of adhesive substance. The application of the 
adhesive is regarded as merely surface-working within the 
meaning of note 9 to this chapter. Such goods, incor ­
porating a release layer of paper, textile material, etc., to 
protect the adhesive, remain in this heading.  
4005 99 00 Other 
See the HS Explanatory Note to heading 4005, fourth para ­
graph, (B) and fifth paragraph, (5).  
4009 Tubes, pipes and hoses, of vulcanised rubber other than
hard rubber, with or without their fittings (for example, 
joints, elbows, flanges)  
4009 12 00 With fittings 
The tubes, pipes and hoses of this subheading can have 
fittings of any material.  
4009 22 00 With fittings 
See the explanatory note to subheading 4009 12 00.  
4009 32 00 With fittings 
See the explanatory note to subheading 4009 12 00.  
4009 42 00 With fittings 
See the explanatory note to subheading 4009 12 00.  
4011 New pneumatic tyres, of rubber  
4011 20 10 With a load index not exceeding 121 
The load index is always indicated on the tyre. It is defined 
in Regulation (EC) No 661/2009 of the European 
Parliament and of the Council of 13 July 2009 concerning 
type-approval requirements for the general safety of motor 
vehicles, their trailers and systems, components and separate 
technical units intended therefor (OJ L 200, 31.7.2009, 
p. 8).
4011 20 90 With a load index exceeding 121  
See the explanatory note to subheading 4011 20 10.  
4011 80 00 Of a kind used on construction, mining or industrial
handling vehicles and machines 
See the HS Explanatory Note to subheadings 4011 80.  ▼B
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4015 Articles of apparel and clothing accessories (including
gloves, mittens and mitts), for all purposes, of vulcanised 
rubber other than hard rubber 
4015 11 00 Surgical 
See the HS Explanatory Note to subheading 4015 11. 
This subheading is not limited to surgical gloves in sterile 
packs. It also includes gloves which are EN 455-1 and 
EN 455-2-compliant or equivalent.  
4015 19 00 Other 
This subheading includes: 
1.mittens and gauntlets for industrial use;
2.gloves, for radiologists, made opaque to X-rays by
means of a lead-carbonate-based mixture.
4015 90 00 Other  
In addition to the products referred to in the HS Explanatory 
Note to heading 4015 (with the exception of gloves, mittens 
and mitts), this subheading also includes clothing used as 
protection against radiation or atmospheric pressure, for 
example, pressurised suits for airmen), provided that they 
are not combined with breathing apparatus. If so combined, 
they fall in heading 9020 00 00.  
4016 Other articles of vulcanised rubber other than hard
rubber 
4016 91 00 Floor coverings and mats 
See the HS Explanatory Note to heading 4016, second para ­
graph, (2). 
4016 99 52 to 
4016 99 97 Other 
In addition to the products referred to in the HS Explanatory 
Note to heading 4016, second paragraph, (7) to (14), these 
subheadings also include pumicing blocks which, when 
covered with (replaceable) emery paper, are used to 
hand-polish certain articles.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 268 
SECTION VIII  
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES 
THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, 
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL 
GUT (OTHER THAN SILKWORM GUT) 
CHAPTER 41 
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER 
4101 Raw hides and skins of bovine (including buffalo) or
equine animals (fresh, or salted, dried, limed, pickled 
or otherwise preserved, but not tanned, 
parchment-dressed or further prepared), whether or 
not dehaired or split 
4101 20 10 to 
4101 20 80 Whole hides and skins, unsplit, of a weight per skin not 
exceeding 8 kg when simply dried, 10 kg when 
dry-salted, or 16 kg when fresh, wet-salted or 
otherwise preserved 
The hides and skins of these subheadings are regarded as 
whole whether or not the head and legs have been removed; 
however, they must not be split, i.e., the original thickness 
of the skin must not have been divided into two or more 
layers. 
4101 20 10 Fresh 
This subheading covers hides and skins which have been 
simply removed from the animal. Chilled hides and skins 
are also included under this subheading.  
4101 20 30 Wet-salted 
This subheading covers hides and skins which have been 
preserved from putrefaction by the simple addition of salt.  
4101 20 50 Dried or dry-salted 
This subheading covers dried hides and skins (preserved by 
the simple means of drying, with or without the addition of 
antiseptics) and dry-salted hides and skins.  
4101 20 80 Other 
This subheading covers limed hides and skins (soaked in 
lime water or covered by a paste containing lime), pickled 
hides and skins (steeped in weak solutions of hydrochloric 
or sulphuric acid or other chemicals to which salt has been 
added) and hides and skins preserved by other means.  
4101 50 10 to 
4101 50 90 Whole hides and skins, of a weight exceeding 16 kg 
See the explanatory note to subheadings 4101 20 10 to 
4101 20 80. 
4101 50 10 Fresh 
See the explanatory note to subheading 4101 20 10.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 269 
4101 50 30 Wet-salted 
See the explanatory note to subheading 4101 20 30.  
4101 50 50 Dried or dry-salted 
See the explanatory note to subheading 4101 20 50.  
4101 50 90 Other 
See the explanatory note to subheading 4101 20 80.  
4101 90 00 Other, including butts, bends and bellies 
Butts comprise the hide covering the back and hindquarters; 
this is the thickest, strongest, and therefore most valuable, 
part of the hide. 
Bends are obtained by dividing the butts in two along the 
line of the backbone.  
4102 Raw skins of sheep or lambs (fresh, or salted, dried, 
limed, pickled or otherwise preserved, but not tanned, 
parchment-dressed or further prepared), whether or not 
with wool on or split, other than those excluded by 
note 1(c) to this chapter 
4102 10 10 Of lambs 
This subheading covers skins having a maximum surface 
area of 0,75 m  2. 
4102 10 90 Other 
This subheading covers skins having a surface area of more 
than 0,75 m  2. 
4102 21 00 Pickled 
For pickled skins, see the explanatory note to 
subheading 4101 20 80. 
4103 Other raw hides and skins (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned, 
parchment-dressed or further prepared), whether or 
not dehaired or split, other than those excluded by 
note 1(b) or 1(c) to this chapter 
4103 20 00 Of reptiles  
This subheading includes the skins of pythons, boas, alli ­
gators, caymans, iguanas, gavials and lizards.  
4104 Tanned or crust hides and skins of bovine (including
buffalo) or equine animals, without hair on, whether 
or not split, but not further prepared 
See notes 2(A) and 2(B) to this chapter.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 270 
4104 11 10 to 
4104 19 90  In the wet state (including wet-blue) 
The hides and skins simply tanned are especially recog ­
nisable by their flesh side where, particularly on the 
edges, a certain number of original subcutaneous fibres 
are visible. For this reason, the flesh side has a fibrous 
and rough surface. Hides and skins partially tanned (pre- 
tanned) are classified with hides and skins not further 
prepared than tanned. 
The processes intended to complete the tanning proper 
during which the products used for the tanning and any 
remaining water are removed from the skins (for example, 
washing, wringing, pressing, drying and stretching) do not 
change the classification of these leathers. This applies also 
to simple splitting of hides and skins not further prepared 
than tanned. 
4104 11 10 to 
4104 11 90 Full grains, unsplit; grain splits 
These subheadings cover hides and skins bearing the 
original grain surface as exposed by removal of the 
epidermis, with none of the surface removed, for example, 
by buffing or snuffing. 
These subheadings cover only hides and skins with an outer 
surface (hair side) of the skin.  
4104 41 11 to 
4104 49 90 In the dry state (crust) 
See note 2(B) to this chapter and the HS General 
Explanatory Note to Chapter 41, (II), third paragraph.  
4104 41 11 to 
4104 41 90 Full grains, unsplit; grain splits 
See the explanatory note to subheadings 4104 11 10 to 
4104 11 90. 
4104 41 11 East India kip, whole, whether or not the heads and legs
have been removed, each of a net weight of not more 
than 4,5 kg, not further prepared than vegetable tanned, 
whether or not having undergone certain treatments, but 
obviously unsuitable for immediate use for the manu­
facture of leather articles  
This subheading covers kip (calf) skins simply tanned using 
vegetable substances which may have undergone 
preservative treatment to facilitate their transport over long 
distances, for example, with vegetable oil. 
These skins are characterised by a firm and compact 
structure and a light biscuit colour due to the vegetable 
tanning. The hair side of the skin is smooth and evenly 
glazed and the flesh side is generally well cleaned by 
scraping. Before they can be used in the manufacture of 
leather articles, skins of this type must be completely 
reworked (detanned, in effect) and can thus be regarded as 
pre-tanned.  ▼B
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These skins (known as Madras skins or East India (EI) 
skins) are imported mainly from India or Pakistan. They 
are usually packed, in sixes, in pressed bales wrapped in 
straw matting and jute sacking.  
4104 49 11 East India kip, whole, whether or not the heads and legs
have been removed, each of a net weight of not more 
than 4,5 kg, not further prepared than vegetable tanned, 
whether or not having undergone certain treatments, but 
obviously unsuitable for immediate use for the manu­
facture of leather articles  
See the explanatory note to subheading 4104 41 11.  
4105 Tanned or crust skins of sheep or lambs, without wool 
on, whether or not split, but not further prepared 
See notes 2(A) and 2(B) to this chapter.  
4105 10 00 In the wet state (including wet-blue) 
See the explanatory note to subheadings 4104 11 10 
to4104 19 90. 
4105 30 10 and 
4105 30 90 In the dry state (crust) 
See note 2(B) to this chapter and the HS General 
Explanatory Note to Chapter 41, (II), third paragraph.  
4105 30 10 Vegetable pre-tanned Indian hair sheep, whether or not
having undergone certain treatments, but obviously 
unsuitable for immediate use for the manufacture of 
leather articles  
This subheading covers vegetable pre-tanned skins which 
require further tanning before finishing. 
Skins simply tanned using vegetable substances may have 
undergone preservative treatment to facilitate their transport 
over long distances, for example, with vegetable oil. 
These skins are characterised by a firm and compact 
structure and a light biscuit colour due to the vegetable 
tanning. 
These skins (known as Madras skins or East India (EI) 
skins) are imported mainly from India or Pakistan. They 
are usually packed, in sixes, in pressed bales wrapped in 
straw matting and jute sacking.  
4105 30 90 Other 
This subheading includes skins (of sheep and lambs) which 
have been tanned using a mixture of salt, alum, egg-yolk 
and flour (alum-tanned leather). These skins are used mainly 
for glove-making or in the manufacture of high-quality 
footwear.  ▼B
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4106 Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split, but not 
further prepared  
See notes 2(A) and 2(B) to this chapter.  
4106 21 00 In the wet state (including wet-blue) 
See the explanatory note to subheadings 4104 11 10 to 
4104 19 90. 
4106 22 10 and 
4106 22 90 In the dry state (crust) 
See note 2(B) to this chapter and the HS General 
Explanatory Note to Chapter 41, (II), third paragraph.  
4106 22 10 Vegetable pre-tanned Indian goat or kid, whether or not
having undergone certain treatments, but obviously 
unsuitable for immediate use for the manufacture of 
leather articles  
The explanatory note to subheading 4105 30 10 applies,  
mutatis mutandis . 
4106 31 00 In the wet state (including wet-blue) 
See the explanatory note to subheadings 4104 11 10 to 
4104 19 90. 
4106 32 00 In the dry state (crust) 
See note 2(B) to this chapter and the HS General 
Explanatory Note to Chapter 41, (II), third paragraph.  
4106 40 10 Vegetable pre-tanned 
This subheading covers vegetable pre-tanned hides and 
skins which require further tanning before finishing. 
These hides and skins are characterised by a firm and 
compact structure and a light biscuit colour due to the 
vegetable tanning.  
4106 91 00 In the wet state (including wet-blue) 
See the explanatory note to subheadings 4104 11 10 to 
4104 19 90. 
4106 92 00 In the dry state (crust) 
See note 2(B) to this chapter and the HS General 
Explanatory Note to Chapter 41, (II), third paragraph.  
4107 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of bovine 
(including buffalo) or equine animals, without hair on, 
whether or not split, other than leather of heading 4114  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 273 
The leather covered by this heading may be further dressed 
(curried, dyed, grained or stamped, treated to give a suede 
finish, printed, glazed, satin finished, etc.), or 
parchment-dressed (see the HS General Explanatory Note 
to this chapter, (III)).  
4107 11 11 to 
4107 11 90 Full grains, unsplit 
These subheadings cover leather that has not been split (i.e., 
the original thickness has not been separated into several 
layers), whether or not it has been reduced to an even 
thickness by scraping and removal of any roughness or 
adhering particles on the flesh side.  
4107 11 11 Boxcalf 
Boxcalf is calf-leather tanned by chrome or sometimes by a 
combination process, then coloured and polished and used 
for shoe uppers or certain leather goods (for example, 
handbags, briefcases); this skin is very soft.  
4107 12 11 Boxcalf 
See the explanatory note to subheading 4107 11 11.  
4107 91 10 and 
4107 91 90 Full grains, unsplit 
See the explanatory note to subheadings 4107 11 11 to 
4107 11 90. 
4107 91 10 Sole-leather  
Because of its use which calls for stoutness and durability, 
the leather known as sole-leather is not fed. The currying 
method used for this leather is known as water currying, as 
opposed to fat currying which is used for stuffed leathers. 
The main treatments given to this leather amount to 
cleaning of the leather side, exposure to air, repeated 
hammering and pressure rolling. 
See also the HS Explanatory Note to heading 4107, third 
paragraph. 
4112 00 00 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of sheep or lamb, 
without wool on, whether or not split, other than leather 
of heading 4114 
The explanatory note to heading 4107 applies,  mutatis 
mutandis . 
4113 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of other animals, 
without wool or hair on, whether or not split, other 
than leather of heading 4114 
The explanatory note to heading 4107 applies,  mutatis 
mutandis . ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 274 
4115  Composition leather with a basis of leather or leather 
fibre, in slabs, sheets or strip, whether or not in rolls; 
parings and other waste of leather or of composition 
leather, not suitable for the manufacture of leather 
articles; leather dust, powder and flour 
Composition leather is made from a basis of leather or 
leather fibre. Feltable materials such as cellulosic, 
synthetic or cotton fibres are sometimes added to give the 
composition leather special properties. The proportion of 
such fibres must, however, be well under 50 % in order 
for the goods to be classified under heading 4115 (‘slabs, 
sheets or strip, whether or not rolled’). The leather fibres 
consist of chromium crease splinters, vegetable whitenings, 
parings or other waste. Natural latex is the most commonly 
used binding agent. 
The main field of application for composition leather is in 
the shoe industry, which uses it to make stiffenings, 
counters, insoles, midsoles and outsoles for slippers. Other 
uses are found in the leather goods industry (for example, 
for the backing of suitcases, school satchels, dividers for 
briefcases and wallets) and the technical sector (cuffs, 
sealing materials, etc.).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 275 
CHAPTER 42  
ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL 
GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF 
ANIMAL GUT (OTHER THAN SILKWORM GUT) 
4202 Trunks, suitcases, vanity cases, executive-cases, brief­
cases, school satchels, spectacle cases, binocular cases, 
camera cases, musical instrument cases, gun cases, 
holsters and similar containers; travelling-bags, 
insulated food or beverages bags, toilet bags, rucksacks, 
handbags, shopping-bags, wallets, purses, map-cases, 
cigarette-cases, tobacco-pouches, tool bags, sports bags, 
bottle-cases, jewellery boxes, powder boxes, cutlery cases 
and similar containers, of leather or of composition 
leather, of sheeting of plastics, of textile materials, of 
vulcanised fibre or of paperboard, or wholly or mainly 
covered with such materials or with paper 
For the definition of the term ‘outer surface’, see additional 
note 1 to this chapter and the HS Explanatory Note to 
subheadings 4202 11, 4202 21, 4202 31 and 4202 91. 
This heading includes covers for rackets which envelop the 
entire racket, whether or not fitted with a handle or a 
shoulder strap. 
However, this heading does not include headcovers for 
tennis rackets, badminton rackets, golf clubs, etc., when 
made from textile fabric (usually coated with plastics), 
whether or not they are fitted with a pocket to contain 
balls (heading 6307).  
4202 11 10 and 
4202 11 90 With outer surface of leather or of composition leather  
For the definition of the term ‘composition leather’, see the 
HS Explanatory Note to heading 4115, (I)  
4202 12 11 and 
4202 12 19 Of sheeting of plastics 
If a container has an outer material that is a combination of 
materials where the outer layer being visible to the naked 
eye is plastic sheeting (for example, woven fabric of textile 
fibres in combination with plastic sheeting), it is irrelevant 
for classification purposes whether the sheeting was manu ­
factured separately before creating the combined material or 
whether the plastic layer is the result of applying a coating 
or covering of plastics to the material (for example, woven 
fabric of textile fibres), provided that the resultant outer 
layer being visible to the naked eye has the same visual 
appearance as an applied layer of manufactured plastic 
sheeting. 
4202 22 10 Of sheeting of plastics 
See the explanatory note to subheadings 4202 12 11 and 
4202 12 19.  ▼B
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4202 31 00 to 
4202 39 00  Articles of a kind normally carried in the pocket or in 
the handbag  
See the HS Explanatory Note to subheadings 4202 31, 
4202 32 and 4202 39. 
These subheadings also include mobile phone cases which, 
by their nature and design, are normally carried in the 
pocket or in the handbag. 
Mobile phone cases of these subheadings are covered by the 
first part of the heading text and, consequently, may be 
made of any material. 
They may be designed to fit a specific mobile phone or 
different models of mobile phones having the same 
measurements. 
They may or may not have a closing mechanism. They 
encase the mobile phone by covering the back, the sides 
and the front side of the mobile phone in order to protect it. 
Simple cases covering only the back and the sides of the 
mobile phone are however excluded, as they do not have 
the characteristics of cases of heading 4202 and are clas ­
sified according to their constituent material. 
However, these subheadings do not include cases, whether 
or not with stands, for tablet Computers, mini-tablet 
Computers or e-books, because, due to their size, they are 
not considered as being articles normally carried in the 
pocket or in the handbag (classification under subheadings 
4202 91 80 to 4202 99 00, according to the constituent 
material). These cases are covered by the first part of the 
heading text and may consist of any material.  
4202 32 10 Of sheeting of plastics 
See the explanatory note to subheadings 4202 12 11 and 
4202 12 19.  
▼M1
4202 91 to 
4202 99  Other 
These subheadings include so-called ‘writing cases’ (see 
also the Harmonized System Explanatory Notes to heading 
4202, paragraph 4, which includes ‘writing-cases’ as an 
example of ‘similar containers’ covered by the second part 
of heading 4202). 
Writing cases are typically reinforced and designed for 
prolonged use. They usually have one or more pockets 
and loops to hold a notepad, papers, writing instruments 
and supplies etc. 
Writing cases may be closed with a zip all round or by 
means of an elastic band, a closing buckle or a flap with 
a snap fastener. The presence and type of a closing device is 
however not a decisive criterion for classification of writing 
cases under heading 4202. Writing cases without a closing 
device are also to be classified under this heading.  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 277 
Examples of writing cases of subheadings 4202 91 to 
4202 99 are shown below:  
Figure 1 Figure 2 Figure 3
  
▼M9
4202 91 80 and 
4202 92 19 and 
4202 92 98 and 
4202 99 00  Other 
These subheadings include so-called ‘garment bags’ 
designed for transporting clothes. These bags are made of 
durable materials and are suitable for prolonged use. They 
are equipped with carrying handle(s). Generally, in order to 
make the transport of the bags easier, they can be folded 
and their halves interconnected by means of buttons, 
clutches or zippers. Apart from usually having a zip 
fastener at the front, they are typically equipped with ad ­
ditional closings, compartments, pockets etc. 
However, simple ‘garment bags’ which serve for storing 
and/or protection and/or short term transport of clothes 
(for example, after dry cleaning) are excluded (classification 
according to their constituent material, generally heading 
3926 or heading 6307). See also the HS Explanatory note 
to heading 6307 (6). These bags are generally not equipped 
with carrying handles and usually contain only a zip 
fastener at the front for placing the clothes and an 
opening for inserting a cloth-hanger.  
▼B
4202 92 11 to 
4202 92 19 Of sheeting of plastics 
See the explanatory note to subheadings 4202 12 11 and 
4202 12 19. 
4203 Articles of apparel and clothing accessories, of leather or 
of composition leather 
4203 10 00 Articles of apparel 
This subheading covers articles of apparel, including 
working clothes, made of leather or of composition 
leather, such as coats, overcoats, jackets, trousers and 
aprons. It also covers skins and assemblies of skins consti ­
tuting incomplete or unfinished articles but recognisable 
nevertheless as articles of apparel.  ▼M1
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 27 8 
4203 21 00 to 
4203 29 90  Gloves, mittens and mitts 
These subheadings include gloves, mittens and mitts not 
further worked than cut to shape. 
Pieces of leather cut to a given shape and intended for the 
manufacture of gloves but in which the thumb and fingers 
have not yet been cut to shape are classified in 
subheading 4205 00 90. 
4203 21 00 Specially designed for use in sports 
See the HS Explanatory Note to subheading 4203 21. 
This subheading also includes fencing-gloves, cricket 
gloves, baseball gloves and gloves with cut-away backs 
for racing cyclists.  
4203 29 10 Protective for all trades  
Protective gloves, mittens and mitts falling in this 
subheading are generally intended for the protection of the 
hands whilst working. For this reason, unlike fashion 
gloves, they are in many cases made from thick, tough 
leather which has normally not undergone any treatment 
subsequent to tanning. Protective gloves often have a 
rough surface; they may have cuffs which protect the 
wrist and forearm. 
Protective gloves of which only the palm and fingerfronts 
are of leather are classified in this subheading.  
4203 29 90 Other 
This subheading also covers gloves, mittens and mitts which 
although used in sport do not correspond to the functional 
design features characteristic of gloves specially designed 
for use in sport given in the HS Explanatory Note to 
subheading 4203 21. 
Gloves of the type where the palm and fingerfronts and the 
parts between the fingers are of leather and the back is of 
another material also fall in this subheading.  
4203 30 00 Belts and bandoliers 
This subheading includes money belts and similar belts of 
leather with one or more pockets with a fastening.  ▼B
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4203 40 00 Other clothing accessories  
This subheading includes braces, wristbands, neck ties and 
braces for tyrolean breeches. 
This subheading does not include shoelaces which are not 
regarded as clothing accessories and are classified in 
subheading 4205 00 90. Wristbands constituting ‘imitation’ 
or costume jewellery (heading 7117) and watch straps 
(heading 9113) are also excluded from this subheading.  
4205 00 Other articles of leather, or of composition leather  
4205 00 11 Conveyor or transmission belts or belting 
This subheading covers the products described in the HS 
Explanatory Note to heading 4205, second paragraph, (1), 
except conveyor buckets.  
4205 00 19 Other 
This subheading covers conveyer buckets and the products 
described in the HS Explanatory Note to heading 4205, 
second paragraph, (2).  
4205 00 90 Other 
See the HS Explanatory Note to heading 4205, third 
paragraph.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 280  
CHAPTER 43  
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF 
4301 Raw furskins (including heads, tails, paws and other
pieces or cuttings, suitable for furriers' use), other than 
raw hides and skins of heading 4101, 4102 or 4103  
For the definition of the term ‘raw furskins’, see the HS 
Explanatory Note to heading 4301, penultimate paragraph.  
4301 80 00 Other furskins, whole, with or without head, tail or paws  
This subheading includes skins of seal (for example, of 
whitecoat pups of harp seal or of pups of hooded seal 
(blue-backs)), of sea otters or of nutria (coypu). 
The skins of whitecoat harp seal pups are completely white. 
The skins of hooded seal pups (blue-backs) are white with a 
broad blue-grey dorsal band extending from head to tail. 
Fur seal pelts are often presented incorrectly as ‘sea otter’. 
Fur seals have a fine, silky, dense pelt which is shiny black 
and covers golden groundhair shading into reddish brown or 
orange on the neck and belly. 
The fur of the sea otter is brown to black with a sprinkling 
of white hairs, while the groundhair is very fine but also 
very strong. 
As the mammae are on the back, almost the only part of the 
nutria pelt used is the belly fur and, for this reason, when 
preparing the pelts and skinning the animal, the incision is 
made along the back. The pelt, which is blackish brown on 
the belly and lighter on the back and flanks, has abundant 
pointed coarse hairs and fine, thick, woolly groundhair. 
This subheading also includes furskins of cheetah, jaguar, 
lynx, panther (or leopard) and puma.  
4301 90 00 Heads, tails, paws and other pieces or cuttings, suitable
for furriers' use  
This subheading covers not only discarded parts (heads, tails 
and paws) but also clippings and trimming. These pieces are 
used to make up mats which are then used for lower-quality 
furs. 
4302 Tanned or dressed furskins (including heads, tails, paws
and other pieces or cuttings), unassembled, or assembled 
(without the addition of other materials) other than 
those of heading 4303  ▼B
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4302 11 00 to 
4302 19 99  Whole skins, with or without head, tail or paws, not 
assembled 
These subheadings include hides and skins (for example, of 
sheep) from which not more than the head, paws and tail 
have been removed, whether or not straightened at the 
edges, not cut or otherwise worked to shape; they may be 
dyed and are suitable for use as rugs.  
4302 19 41 Of whitecoat pups of harp seal or of pups of hooded seal 
(blue-backs) 
See the explanatory note to subheading 4301 80 00.  
4302 20 00 Heads, tails, paws and other pieces or cuttings, not
assembled 
The ‘pieces or cuttings’ of this subheading are clippings 
resulting from the making-up of furs or the assembling of 
furskins or parts thereof into squares, rectangles, trapezia or 
crosses. 
4302 30 10 ‘Dropped’ furskins 
See the HS Explanatory Note to heading 4302, first para ­
graph, (2), second subparagraph. 
‘Dropped’ furskins, sometimes referred to as ‘stranded’ 
furskins may also be obtained by: 
— cutting skins diagonally into narrow strips and reass ­
embling them in their original order, 
— step-cutting skins and reassembling, 
to produce a longer but narrower skin.  
4302 30 25 to 
4302 30 99 Other 
Subject to the condition that no other materials have been 
added, these subheadings include: 
1. pieces or cuttings of subheading 4302 20 00 or whole
skins, assembled into sacs, plates, crosses or similar
semi-manufactures;
2.bodies intended for making up into fur jackets or coats,
and generally consisting of three distinct assemblies of
furskins, one in the form of an isosceles trapezium with a
long curved base-line from which the back will be cut,
and the others in rectangular shape from which the front
and sleeves will be cut.
4302 30 51 Of whitecoat pups of harp seal or of pups of hooded seal 
(blue-backs) 
See the explanatory note to subheading 4301 80 00.  
4303 Articles of apparel, clothing accessories and other
articles of furskin  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 282 
4303 10 10 and 
4303 10 90  Articles of apparel and clothing accessories  
See note 4 to this chapter.  
4303 10 10 Of furskins of whitecoat pups of harp seal or of pups of 
hooded seal (blue-backs) 
This subheading covers articles of apparel and clothing 
accessories made of skins of subheading 4302 19 41 or 
4302 30 51. 
4303 90 00 Other 
See the HS Explanatory Note to heading 4303, third and 
fourth paragraphs.  ▼B
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SECTION IX  
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND 
ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO 
OR OF OTHER PLAITING MATERIALS; BASKETWARE AND 
WICKERWORK 
CHAPTER 44 
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL 
4401 Fuel wood, in logs, in billets, in twigs, in faggots or in 
similar forms; wood in chips or particles; sawdust and 
wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms  
4401 11 00 and 
4401 12 00 Fuel wood, in logs, in billets, in twigs, in faggots or in 
similar forms 
No limiting size has been assigned to logs and billets which 
are to be regarded as fuel wood. It is the condition of the 
wood and its mode of presentation which distinguishes it 
from wood falling in heading 4403 (see the HS Explanatory 
Note to heading 4401, exclusion (b)). 
These subheadings do not include sawdust, wood waste or 
scrap, even when these are clearly for use as fuel (sub ­
heading 4401 31 00, 4401 39 00, 4401 40 10 or 
4401 40 90). 
4401 21 00 and 
4401 22 00 Wood in chips or particles 
See notes 1(a) and 1(c) to this chapter and the HS 
Explanatory Note to heading 4401, first paragraph, (B).  
4401 31 00 and 
4401 39 00 Sawdust and wood waste and scrap, agglomerated in 
logs, briquettes, pellets or similar forms  
See notes 1(a) and 1(c) to this chapter. 
These subheadings do not include wood flour as defined in 
additional note 1 to this chapter (heading 4405 00 00)  
4401 40 10 and 
4401 40 90 Sawdust and wood waste and scrap, not agglomerated  
See the explanatory note to subheadings 4401 31 00 and 
4401 39 00. 
4403 Wood in the rough, whether or not stripped of bark or
sapwood, or roughly squared  
4403 11 00 and 
4403 12 00 Treated with paint, stains, creosote or other preserv­
atives 
See the HS Explanatory Note to subheadings 4403 11 and 
4403 12.  ▼B
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The injection and impregnation of wood are treatments, to 
preserve the wood better (for durability) or to endow it with 
certain special properties (for example, to make it 
fire-resistant or to protect it from the effects of shrinkage). 
The injection or impregnation treatment serves to ensure the 
long-term preservation for example of the poles of 
coniferous wood. 
This treatment involves either soaking for long periods in 
open vats of hot liquid, the poles being left in the liquid 
until it cools down, or treatment in an autoclave through the 
action of a vacuum or pressure. 
Among the products used are organic products such as 
creosote, dinitrophenols and dinitrocresols. 
Painted or varnished poles of wood also fall in this 
subheading.  
4403 21 10 Sawlogs 
Sawlogs are characterised by physical properties such as: 
— cylindrical and straight-grained without major bending, 
— a diameter of not less than 15 cm. 
They will in general be sawn (or chipped) lengthwise for the 
manufacture of sawnwood or railway sleepers (cross-ties) or 
be used for the production of sheets for veneering (mainly 
by peeling or slicing). 
4403 23 10 Sawlogs 
See the explanatory note to subheading 4403 21 10.  
4403 25 10 Sawlogs 
See the explanatory note to subheading 4403 21 10.  
4403 41 00 to 
4403 49 85 Other, of tropical wood 
See also the HS General Subheading Explanatory Note to 
this chapter for the names of certain tropical woods. See 
also the Annex to the HS Explanatory Notes to this chapter.  
4403 49 35 Okoumé and sipo 
Okoumé is obtained almost exclusively from the forests of 
Gabon. This wood is soft and salmon-pink in colour with a 
fibrous texture and an irregular grain, slightly resembling 
mahogany but much lighter in colour. The tree yields 
well-formed cylindrical logs admirably suited for slicing 
and peeling and is chiefly used in the manufacture of 
veneer sheet.  ▼B
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4403 95 10 Sawlogs 
See the explanatory note to subheading 4403 21 10.  
4403 97 00 Of poplar and aspen ( Populus  spp.)  
This subheading covers all species of the genus  Populus . 
Poplar wood is pale in colour, light and very soft. It is used 
in joinery (interiors of furniture, packing cases) and for 
making plywood. After the conifers, it is the principal 
source of cellulose for paper pulp.  
4404 Hoopwood; split poles; piles, pickets and stakes of wood,
pointed but not sawn lengthwise; wooden sticks, roughly 
trimmed but not turned, bent or otherwise worked, 
suitable for the manufacture of walking sticks, 
umbrellas, tool handles or the like; chipwood and the 
like 
Chipwood and the like mainly differs from the veneer sheet 
of heading 4408 by its smaller size and the type of wood 
used (normally, the common softer woods).  
4404 20 00 Non-coniferous 
This subheading includes wood shavings which resemble 
coiled chipwood (usually of beech or hazel) used in the 
manufacture of vinegar or the clarification of other liquids.  
4405 00 00 Wood wool; wood flour 
For the definition of the term ‘wood flour’, see additional 
note 1 to this chapter.  
4406 Railway or tramway sleepers (cross-ties) of wood 
4406 11 00 and 
4406 12 00 Not impregnated 
See the HS Explanatory Note to subheadings 4406 11 to 
4406 92. 
4406 91 00 and 
4406 92 00 Other 
See the HS Explanatory Note to subheadings 4406 11 to 
4406 92. 
4407 Wood sawn or chipped lengthwise, sliced or peeled,
whether or not planed, sanded or end-jointed, of a 
thickness exceeding 6 mm 
For the definition of the terms ‘sliced’ and ‘peeled’, see the 
HS Explanatory Note to heading 4408, second and third 
paragraphs. 
4407 11 20 and 
4407 12 20 Planed 
These subheadings do not cover: 
(a) ‘hit or miss’ dressed timber, i.e., timber which has been
planed to remove excrescences and some of the rough
saw marks (subheadings 4407 11 90, 4407 12 90 and
4407 19 90);▼B
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(b) wood sawn lengthwise, which, having regard to the
peculiarities of the wood in question and of the state
of development of techniques for processing that type of
wood, bears no marks of having been sawn, provided
that this absence of saw marks is the result of a process
purely incidental to the sawing which is necessary for
technical reasons and is not intended to facilitate the
subsequent use of the wood by removing those traces
(subheadings 4407 11 90, 4407 12 90 and 4407 19 90).
4407 19 20 Planed 
See the explanatory note to subheadings 4407 11 20 and 
4407 12 20. 
4407 11 90 and 
4407 12 90 Other 
These subheadings do not include complete sets of boards 
of sawn, sliced or peeled wood of a thickness exceeding 
6 mm intended for use in making packing cases or crates. 
Such sets of boards fall in heading 4415, whether or not 
certain accessories such as corner or foot reinforcements are 
included. See also the explanatory notes to heading 4415.  
4407 19 90 Other 
See the explanatory note to subheadings 4407 11 90 and 
4407 12 90. 
4407 21 10 to 
4407 29 98 Of tropical wood 
See the HS General Subheading Explanatory Note to this 
chapter for the names of certain tropical woods. See also the 
Annex to the HS Explanatory Notes to this chapter.  
4408 Sheets for veneering (including those obtained by slicing
laminated wood), for plywood or for similar laminated 
wood and other wood, sawn lengthwise, sliced or peeled, 
whether or not planed, sanded, spliced or end-jointed, of 
a thickness not exceeding 6 mm 
4408 31 11 to 
4408 39 95 Of tropical wood 
See the HS Explanatory Notes to this chapter for the names 
of certain tropical woods. See also the Annex to the HS 
Explanatory Notes to this chapter.  
4409 Wood (including strips and friezes for parquet flooring,
not assembled) continuously shaped (tongued, grooved, 
rebated, chamfered, V-jointed, beaded, moulded, 
rounded or the like) along any of its edges, ends or 
faces, whether or not planed, sanded or end-jointed  
4409 10 11 Mouldings for frames for paintings, photographs,
mirrors or similar objects  
See the HS Explanatory Note to heading 4409, fifth para ­
graph, (4).  ▼B
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This subheading excludes moulded wood built up by super ­
imposing a moulding on another piece of moulded or 
unmoulded wood (heading 4418 or 4421).  
4409 10 18 Other 
This subheading includes: 
1.drawn woods and rounded woods for making pegs,
described in the HS Explanatory Note to heading 4409,
fifth paragraph, (5);
2.strips and friezes for parquet flooring, continuously
shaped.
Strips and friezes which have not been worked beyond
planing, sanding or end-jointing (for example,
finger-jointing), fall in heading 4407 or 4408. Plywood
or veneered strips and friezes fall in heading 4412.
4409 29 10 Mouldings for frames for paintings, photographs,
mirrors or similar objects  
See the explanatory note to subheading 4409 10 11.  
4409 29 91 and 
4409 29 99 Other 
See the explanatory note to subheading 4409 10 18.  
4410 Particle board, oriented strand board (OSB) and similar
board (for example, waferboard) of wood or other 
ligneous materials, whether or not agglomerated with 
resins or other organic binding substances 
4410 11 50 Surface-covered with decorative laminates of plastics  
This subheading includes particle board of wood covered 
with high-pressure laminates of subheading 3921 90 41.  
4410 11 90 Other 
This subheading includes particle board covered with 
plastics, paint, paper, textile materials or metal, other than 
those referred to in subheadings 4410 11 30 and 
4410 11 50. 
4410 90 00 Other 
Examples of ligneous materials other than wood covered by 
this subheading are bagasse, bamboo, cereal straw and flax 
or hemp shives. 
4411 Fibreboard of wood or other ligneous materials, whether
or not bonded with resins or other organic substances  ▼B
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4411 12 10 to 
4411 14 90  Medium density fibreboard (MDF) 
See the HS Explanatory Note to heading 4411, second para ­
graph, (A), first subparagraph. 
4411 12 10 Not mechanically worked or surface covered  
For the purposes of classification in this subheading, 
sanding is not to be considered as mechanical working.  
4411 13 10 Not mechanically worked or surface covered  
See the explanatory note to subheading 4411 12 10  
4411 14 10 Not mechanically worked or surface covered  
See the explanatory note to subheading 4411 12 10  
4411 92 10 and 
4411 92 90 Of a density exceeding 0,8 g/cm  3 
See the HS Explanatory Note to heading 4411, second para ­
graph, (B), (1). 
4411 92 10 Not mechanically worked or surface covered  
See the explanatory note to subheading 4411 12 10.  
4411 93 10 and 
4411 93 90  Of a density exceeding 0,5 g/cm  3 but not exceeding 0,8 g/cm  3 
See the HS Explanatory Note to heading 4411, second para ­
graph, (B), (2).  
4411 93 10 Not mechanically worked or surface covered  
See the explanatory note to subheading 4411 12 10.  
4411 94 10 and 
4411 94 90 Of a density not exceeding 0,5 g/cm  3 
See the HS Explanatory Note to heading 4411, second para ­
graph, (B), (2) and (3). 
4411 94 10 Not mechanically worked or surface covered  
See the explanatory note to subheading 4411 12 10.  
4412 Plywood, veneered panels and similar laminated wood  
Plywood of coniferous species often has defects (for 
example, hollows) on the outer ply which, during the manu ­
facturing process, are repaired by materials such as 
wood-inlays, plastic filler-compounds, etc. 
Such materials are not considered as additional substances 
and do not give the plywood the character of articles of 
other headings.  ▼B
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Plywood of this heading may be unsanded or further 
prepared by sanding. The term ‘unsanded’ includes ‘touch- 
sanded’; the purpose of touch-sanding the outer ply is 
merely to deal with irregularities due to patching, 
plugging or filling. 
See also the HS Explanatory Note to subheadings 4412 10, 
4412 31, 4412 33, 4412 34 and 4412 39. 
Plywood, veneered panels and similar laminated wood, used 
as flooring panels (see in particular the fourth paragraph of 
the HS Explanatory Note to this heading), only cover those 
panels which have a top layer of wood with a thickness of 
less than 2,5 mm (thin veneer). 
Example of a typical three-layer product:
  
If they have a top layer of wood with a thickness of 2,5 mm 
or more, they are excluded from this heading (sub ­
heading 4418 73 10, 4418 73 90, 4418 74 00 or 
4418 75 00).  
4412 94 10 and 
4412 94 90 Blockboard, laminboard and battenboard  
For the interpretation of the terms ‘blockboard, laminboard 
and battenboard’, see the HS Explanatory Note to 
heading 4412, first paragraph, (3), first subparagraph.  
4413 00 00 Densified wood, in blocks, plates, strips or profile shapes 
The species of wood most commonly densified are beech, 
hornbeam, robinia and poplar.  
4415 Packing cases, boxes, crates, drums and similar
packings, of wood; cable-drums of wood; pallets, box 
pallets and other load boards, of wood; pallet collars 
of wood  ▼B
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4415 10 10 Cases, boxes, crates, drums and similar packings 
This subheading includes complete sets of boards 
— unassembled — of wood, sawn, sliced or peeled, 
intended for making up into packing cases, crates, etc., 
presented in a single consignment, whether or not the 
bottoms, sides, lids and fastenings are arranged in a series. 
Incomplete sets are classified as follows: 
1. parts of packings, such as bottoms, lids, etc., nailed
together or assembled in any other manner, made of
wooden boards, sawn, sliced or peeled, fall in
subheading 4421 99 99;
2.unassembled boards are classified according to their
characteristics (heading 4407 or 4408).
See also the HS Explanatory Note to heading 4415, (I).  
4415 10 90 Cable-drums  
See the HS Explanatory Note to heading 4415, (II).  
4415 20 20 and 
4415 20 90 Pallets, box pallets and other load boards; pallet collars  
See the HS Explanatory Note to heading 4415, (III) 
and (IV). 
4416 00 00 Casks, barrels, vats, tubs and other coopers' products 
and parts thereof, of wood, including staves 
Casks and barrels have a body which bulges in the middle 
and have two closed ends. Vats and tubs usually have only 
one closed end and may have a removable lid. 
The species most commonly used are chestnut and oak. 
Parts include staves and heads of barrels, and other coopers' 
products. 
Staves are planed planks, more or less bent, pared or 
chamfered at one end at least, with a groove known as a 
‘croze’, for assembly. 
The heads are cut to a circular shape of the required circum ­
ference and bevelled on both sides to enable them to be 
inserted into the croze.  
4417 00 00 Tools, tool bodies, tool handles, broom or brush bodies 
and handles, of wood; boot- or shoe-lasts and trees, of 
wood 
See note 5 to this chapter.  ▼B
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This heading includes paint-brush and shaving-brush 
handles.  
4418 Builders' joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels, 
shingles and shakes  
4418 20 10 to 
4418 20 80 Doors and their frames and thresholds  
These subheadings include solid laminated wood panels 
with thick cores, provided that they have been further 
worked to an extent which identifies them exclusively for 
use as doors (for example, by the cutting of recesses for 
handles, locks or hinges). 
These subheadings do not include unworked panels, 
sometimes known as ‘solid-core doorblanks’, even if their 
edges are veneered (heading 4412).  
4418 40 00 Shuttering for concrete constructional work  
Shuttering of this subheading is an assembly used for all 
types of concrete constructional work (for example, for 
foundations, walls, floors, columns, pillars, props, tunnel 
sections, etc.). 
Generally, shuttering is manufactured from resinous wood 
(planks, beams, etc.). However, plywood panels used as 
shuttering (to obtain smooth surfaces) are excluded from 
this subheading even if coated on one or both sides and 
their use as concrete shuttering is unmistakable 
(heading 4412). 
4418 50 00 Shingles and shakes  
See the HS Explanatory Note to heading 4418, seventh and 
eighth paragraphs. 
4418 73 10 to 
4418 79 00 Assembled flooring panels 
See the HS Explanatory Note to heading 4418, sixth 
paragraph. 
4418 73 10 and 
4418 74 00 For mosaic floors  
These subheadings include flooring panels consisting of a 
layer known as the wear-layer made of blocks, strips, 
friezes, etc., assembled on an appropriate backing of 
wood, particle board, paper, plastics, cork, etc. 
See the explanatory note to heading 4412. 
See also the HS Explanatory Note to subheading 4418 74.  
4418 75 00 Other, multilayer  
See the explanatory note to subheadings 4418 73 10 and 
4418 74 00.  ▼B
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4418 99 10 Glue-laminated timber  
See the HS Explanatory Note to heading 4418, fourth 
paragraph.  
4418 99 90 Other 
This subheading includes the cellular wood panels described 
in the HS Explanatory Note to heading 4418, fifth 
paragraph. 
4420 Wood marquetry and inlaid wood; caskets and cases for 
jewellery or cutlery, and similar articles, of wood; 
statuettes and other ornaments, of wood; wooden 
articles of furniture not falling in Chapter 94  
4420 90 10 Wood marquetry and inlaid wood 
This subheading covers panels of wood marquetry and 
inlaid wood. 
Marquetry usually consists of thin pieces of wood or other 
materials (base metal, shell, ivory, etc.) glued to a wooden 
backboard for decorative purposes.  
4421 Other articles of wood  
4421 99 99 Other  
This subheading includes: 
1.assemblies of planks consisting of a part of wooden
packing cases (lids, etc.);
2.wooden racks (shelves), whether or not assembled,
provided that they do not have the character of furniture;
3.garden fencing, etc., made of trellis work nailed
cross-wise and then stretched out (accordion system);
4.skewers and pointed sticks of many types, used in the
presentation of certain foods (rolled herrings, etc.).▼B
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CHAPTER 45  
CORK AND ARTICLES OF CORK 
4501 Natural cork, raw or simply prepared; waste cork;
crushed, granulated or ground cork 
4501 10 00 Natural cork, raw or simply prepared 
See the HS Explanatory Note to heading 4501, (1).  
4501 90 00 Other 
See the HS Explanatory Note to heading 4501, (2) and (3).  
4502 00 00 Natural cork, debacked or roughly squared, or in 
rectangular (including square) blocks, plates, sheets or 
strip (including sharp-edged blanks for corks or 
stoppers) 
This heading includes wallcoverings, in rolls, consisting of 
thin natural cork backed with paper.  
4503 Articles of natural cork  
4503 10 10 and 
4503 10 90 Corks and stoppers  
See the HS Explanatory Note to subheading 4503 10.  
4504 Agglomerated cork (with or without a binding
substance) and articles of agglomerated cork 
4504 10 11 For sparkling wine, including those with discs of natural
cork 
This subheading includes cylindrical corks and stoppers for 
bottles of sparkling wine. The diameter of these corks and 
stoppers is markedly greater than the neck of the bottle, so 
that they are tightly compressed when inserted into the 
bottle. Once used (i.e., when the bottle has been uncorked), 
they take on the form shown in the explanatory note to 
subheadings 2204 21 06 to 2204 21 09. 
The upper part of these corks and stoppers often consists of 
agglomerated cork and the lower part (i.e., the part which 
enters into contact with the sparkling wine) of natural cork:
  ▼B
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4504 10 19 Other 
This subheading includes cylindrical corks and stoppers of 
agglomerated cork for bottles other than those intended for 
sparkling wine. 
This subheading does not include thin cork discs used as 
seals in crown corks (subheadings 4504 10 91 and 
4504 10 99). 
4504 10 91 and 
4504 10 99 Other 
These subheadings also include agglomerated cork discs for 
crown corks. 
4504 90 20 Corks and stoppers  
This subheading includes agglomerated corks and stoppers 
which are not cylindrical. Such corks and stoppers are, for 
example, conical and may also have a hole in the middle:
  ▼B
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CHAPTER 46  
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER 
PLAITING MATERIALS; BASKETWARE AND WICKERWORK 
4601 Plaits and similar products of plaiting materials, whether
or not assembled into strips; plaiting materials, plaits 
and similar products of plaiting materials, bound 
together in parallel strands or woven, in sheet form, 
whether or not being finished articles (for example, 
mats, matting, screens) 
4601 21 10 to 
4601 29 90 Mats, matting and screens of vegetable materials  
These subheadings include: 
1. coarse mats of straw woven or bound together in parallel
strands, or woven in sheet form, such as mats used for
protection in horticulture;
2.chinese mats and mats made in the same way and used
for the same purposes.
Chinese mats and matting are taken to be mats and
matting made directly from stems and strips of plants
of the family Cyperaceae ( Lepironia mucronata ); they
are presented in the natural state or coloured (usually
red). These mats and matting are woven; the chain (or
warp) which joins together the stems or strips of
vegetable material consists of widely spaced twine or
thread. The mats are usually made individually and
may be edged with a strip of textile material; they are
often dispatched from the country of origin in rolls
made-up of a number of mats sewn end to end;
3. coarse matting such as that used for protection in
horticulture;
4.screens (for example, of straw or of rushes) used for the
same purposes as the coarse mats referred to above, but
also suitable for use in the construction of fences and
causeways.
4602 Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made up 
from goods of heading 4601; articles of loofah 
4602 11 00 Of bamboo 
This subheading includes articles referred to in the HS 
Explanatory Note to heading 4602, first paragraph, (i) and 
(ii), for example, carpets of vegetable material made up of 
small mats of mats or matting of subheading 4601 21, 
bound together.  
4602 19 10 Straw envelopes for bottles 
See the HS Explanatory Note to heading 4602, second para ­
graph, (8).  ▼B
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4602 19 90 Other 
This subheading includes: 
1.articles referred to in the HS Explanatory Note to
heading 4602, first paragraph, (ii), for example, carpets
of vegetable material made up of small mats of mats or
matting of subheading 4601 29, bound together;
2.articles of loofah. Loofah, known also as vegetable
sponge, is classified in subheading 1404 90 00 and is
composed of the cellular tissue of a variety of gourd
(Luffa cylindrica ).▼B
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SECTION X  
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; 
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; 
PAPER AND PAPERBOARD AND ARTICLES THEREOF  
CHAPTER 47 
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; 
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD  
General  
For the definition of the terms ‘semi-bleached’ and ‘bleached’, see the 
HS General Explanatory Note to this chapter, fourth paragraph.  
A pulp is considered semi-bleached or bleached if, after manufacture, it 
has been subjected to a treatment of varying intensity intended to 
increase its whiteness (brightness) by a process of some kind, in 
particular by removal or modification to varying extents of the 
colouring matter in the pulp or by simple incorporation of fluorescent 
agents.  
4701 00 Mechanical wood pulp 
4701 00 10 Thermo-mechanical wood pulp 
See the HS Explanatory Note to heading 4701, fourth para ­
graph, last subparagraph.  
4701 00 90 Other 
See the HS Explanatory Note to heading 4701, fourth para ­
graph, first three subparagraphs.  
4703 Chemical wood pulp, soda or sulphate, other than 
dissolving grades 
See note 1 to this chapter.  
4703 11 00 Coniferous 
This subheading covers in particular pulps made from pine, 
fir or spruce. 
4703 19 00 Non-coniferous 
The pulps of this subheading are usually made from poplar 
and aspen as well as harder woods such as beech, chestnut, 
eucalyptus and a number of tropical woods. The fibres are 
generally shorter than in coniferous pulps.  
4703 21 00 Coniferous 
See the explanatory note to subheading 4703 11 00.  
4703 29 00 Non-coniferous 
See the explanatory note to subheading 4703 19 00.  
4704 Chemical wood pulp, sulphite, other than dissolving
grades 
The explanatory notes to heading 4703 and to its 
subheadings apply, mutatis mutandis , to this heading.  ▼B
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4706 Pulps of fibres derived from recovered (waste and scrap)
paper or paperboard or of other fibrous cellulosic 
material  
See the HS General Explanatory Note to this chapter, third 
paragraph.  
4706 10 00 Cotton linters pulp 
Cotton linters pulp, which generally has a high alpha 
cellulose content (98 to 99 % by weight) and a very low 
ash content (approximately 0,05 % by weight), is distin ­
guishable from cotton linters merely compressed in the 
form of sheets or slabs falling in subheading 1404 20 00 
by the fact that its fibres, which have been cooked under 
pressure for several hours in a solution of caustic soda, are 
more or less digested, whereas the fibres of cotton linters of 
subheading 1404 20 00, not having undergone the same 
process, usually retain their original structure and length.  
4707 Recovered (waste and scrap) paper or paperboard  
This heading does not include rolls of paper, the outer 
layers of which have been partially soaked in water or 
otherwise damaged (Chapter 48).  
4707 10 00 Unbleached kraft paper or paperboard or corrugated 
paper or paperboard 
See the HS Explanatory Note to subheadings 4707 10, 
4707 20 and 4707 30. 
4707 20 00 Other paper or paperboard made mainly of bleached
chemical pulp, not coloured in the mass 
See the HS Explanatory Note to subheadings 4707 10, 
4707 20 and 4707 30. 
This subheading includes waste (for example, cuttings and 
trimmings) from the manufacture or processing of paper or 
from printing works and used punched cards and tape. This 
class of paper for recycling is usually made up almost 
entirely of paper without printing.  
4707 30 10 and 
4707 30 90 Paper or paperboard made mainly of mechanical pulp 
(for example, newspapers, journals and similar printed 
matter) 
See the HS Explanatory Note to subheadings 4707 10, 
4707 20 and 4707 30.  ▼B
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CHAPTER 48  
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER 
OR OF PAPERBOARD  
General  
Rolls of paper, the outer layers of which have been partially soaked in 
water or otherwise damaged, remain classified in the appropriate 
subheading of headings 4801 to 4811.  
4801 00 00 Newsprint, in rolls or sheets 
See note 4 to this chapter and the HS Explanatory Note to 
heading 4801.  
4802 Uncoated paper and paperboard, of a kind used for
writing, printing or other graphic purposes, and 
non-perforated punchcards and punch-tape paper, in 
rolls or rectangular (including square) sheets, of any 
size, other than paper of heading 4801 or 4803; 
handmade paper and paperboard  
See note 5 to this chapter.  
4802 10 00 Handmade paper and paperboard 
See the HS General Explanatory Note to this chapter, (B), 
and the HS Explanatory Note to heading 4802, second and 
third paragraphs.  
4802 40 10 and 
4802 40 90 Wallpaper base 
Wallpaper base may be of white or coloured paper, sized, 
machine-finished, with a thick but flexible structure and a 
rough surface. This paper is suitable for coating and/or 
printing on one side, the other side is for the paste or 
other adhesive. This base paper has to stand up to the 
processes of wallpaper manufacture and paperhanging.  
4803 00 Toilet or facial tissue stock, towel or napkin stock and
similar paper of a kind used for household or sanitary 
purposes, cellulose wadding and webs of cellulose fibres, 
whether or not creped, crinkled, embossed, perforated, 
surface-coloured, surface-decorated or printed, in rolls 
or sheets  
4803 00 10 Cellulose wadding 
See the HS Explanatory Note to heading 4803, first para ­
graph, (2), second subparagraph. 
The open formation of the web reveals small holes when 
light is shone through it.  ▼B
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4803 00 31 and 
4803 00 39  Creped paper and webs of cellulose fibres (tissues), 
weighing, per ply 
For the definition of the term ‘creped paper’, see the HS 
Explanatory Note to heading 4808, first paragraph, (2). 
The closed formation of the web means a more compact and 
homogeneous structure than that of cellulose wadding.  
4804 Uncoated kraft paper and paperboard, in rolls or sheets,
other than that of heading 4802 or 4803 
For the definition of the term ‘kraft paper and paperboard’, 
see note 6 to this chapter. 
Kraft paper and kraft paperboard have great mechanical 
strength. They usually contain no fillers and are sized to a 
fairly high degree, are almost always opaque, in most cases 
machine-glazed (i.e., calendered on one surface only) and 
generally bear visible wire-marks. 
Kraft paper and kraft paperboard are excellent packing and 
wrapping materials. They are also used as paper wrappings 
for electrical cables, as the flat surface sheet for corrugated 
paperboard, for making paper yarn and for the production of 
tarred, bituminised or asphalted paper or paperboard.  
4804 11 11 to 
4804 19 90 Kraftliner  
See subheading note 1 to this chapter and the corresponding 
HS Subheading Explanatory Notes.  
4804 21 10 to 
4804 29 90 Sack kraft paper 
See subheading note 2 to this chapter and the corresponding 
HS Subheading Explanatory Notes.  
4804 31 51 Kraft electro-technical insulating paper  
This subheading includes capacitor paper and cable paper. 
Capacitor paper is thin paper used in the dielectric of elec ­
trical capacitors. The fibres used to make this paper undergo 
considerable refining to reduce the porosity of the sheet to a 
minimum, and all foreign bodies (especially metal) are 
carefully removed. 
Cable paper is intended for insulating electrical cables used 
in transformer coils or as insulators for other electrical 
engineering uses. It needs to have very good insulating 
properties and accordingly to be free from any metallic or 
acidic particles or other electrically conductive impurities.  
4804 41 91 Saturating kraft  ▼B
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Paper and paperboard of this type consist mainly of wood 
fibres, weigh more than 185 g but less than 225 g per m  2 
and are generally supplied in rolls in widths of more than 
125 cm but less than 165 cm. They have a porosity index, 
measured with a Gurley porosimeter in accordance with the 
standard laid down by the Technical Association of the Pulp 
and Paper Industry (TAPPI), of less than 13 seconds per 
100 cm  3air and 40 seconds per 300 cm  3air. 
Saturating kraft behaves like blotting paper. It is possible to 
run a finger over a newly drawn line on the paper without 
the ink smudging. 
Saturating kraft is specially designed to be impregnated with 
synthetic resins for the high-pressure manufacture of 
laminated sheets.  
4805 Other uncoated paper and paperboard, in rolls or 
sheets, not further worked or processed than as 
specified in note 3 to this chapter 
4805 11 00 Semi-chemical fluting paper 
See subheading note 3 to this chapter.  
4805 12 00 Straw fluting paper 
See subheading note 4 to this chapter.  
4805 19 10 Wellenstoff 
See the HS Explanatory Note to subheading 4805 19.  
4805 24 00 and 
4805 25 00 Testliner (recycled liner board)  
See subheading note 5 to this chapter.  
4805 30 00 Sulphite wrapping paper 
See subheading note 6 to this chapter.  
4805 40 00 Filter paper and paperboard 
See the HS Explanatory Note to subheading 4805 40.  
4805 50 00 Felt paper and paperboard 
See the HS Explanatory Note to subheading 4805 50.  
4806 Vegetable parchment, greaseproof papers, tracing
papers and glassine and other glazed transparent or 
translucent papers, in rolls or sheets 
4806 10 00 Vegetable parchment 
See the HS Explanatory Note to heading 4806, first four 
paragraphs.  ▼B
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4806 20 00 Greaseproof papers 
See the HS Explanatory Note to heading 4806, fifth to 
eighth paragraphs. 
4806 30 00 Tracing papers 
See the HS Explanatory Note to heading 4806, ninth 
paragraph.  
4806 40 10 and 
4806 40 90 Glassine and other glazed transparent or translucent 
papers 
See the HS Explanatory Note to heading 4806, tenth and 
eleventh paragraphs.  
4808 Paper and paperboard, corrugated (with or without
glued flat surface sheets), creped, crinkled, embossed 
or perforated, in rolls or sheets, other than paper of 
the kind described in heading 4803 
4808 10 00 Corrugated paper and paperboard, whether or not
perforated 
See the HS Explanatory Note to heading 4808, (1).  
4808 40 00 Kraft paper, creped or crinkled, whether or not
embossed or perforated  
See the HS Explanatory Note to heading 4808, (2), (3) and (4).  
4808 90 00 Other  
See the HS Explanatory Note to heading 4808, (2), (3) and (4).  
4809 Carbon paper, self-copy paper and other copying or
transfer papers (including coated or impregnated 
paper for duplicator stencils or offset plates), whether 
or not printed, in rolls or sheets 
4809 20 00 Self-copy paper 
See the HS Explanatory Note to heading 4816, (A), (2). 
However, the products of this subheading must satisfy the 
dimensional criteria in note 8 to this chapter.  
4809 90 00 Other 
This subheading covers the products mentioned in the HS 
Explanatory Note to heading 4816, (A), (1), and other 
copying or transfer papers, such as heat-transfer papers 
and coated or impregnated paper for duplicator stencils or 
offset plates. However, the products of this subheading must 
satisfy the dimensional criteria in note 8 to this chapter.  
4810 Paper and paperboard, coated on one or both sides with
kaolin (China clay) or other inorganic substances, with 
or without a binder, and with no other coating, whether 
or not surface-coloured, surface-decorated or printed, in 
rolls or rectangular (including square) sheets, of any size  ▼B
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4810 13 00 to 
4810 19 00  Paper and paperboard of a kind used for writing, 
printing or other graphic purposes, not containing 
fibres obtained by a mechanical or chemi-mechanical 
process or of which not more than 10 % by weight of 
the total fibre content consists of such fibres 
See the HS Explanatory Note to subheadings 4810 13, 
4810 14, 4810 19, 4810 22 and 4810 29. 
4810 22 00 to 
4810 29 80 Paper and paperboard of a kind used for writing, 
printing or other graphic purposes, of which more 
than 10 % by weight of the total fibre content consists 
of fibres obtained by a mechanical or chemi-mechanical 
process 
See the HS Explanatory Note to subheadings 4810 13, 
4810 14, 4810 19, 4810 22 and 4810 29. 
4810 22 00 Lightweight coated paper 
See subheading note 7 to this chapter.  
4810 92 10 to 
4810 92 90 Multi-ply 
See the HS Explanatory Note to heading 4805, second para ­
graph, (2). 
4811 Paper, paperboard, cellulose wadding and webs of
cellulose fibres, coated, impregnated, covered, 
surface-coloured, surface-decorated or printed, in rolls 
or rectangular (including square) sheets, of any size, 
other than goods of the kind described in heading 4803, 
4809 or 4810 
This heading includes certain floor coverings, not suitable as 
wallcoverings, on a base of paper or paperboard. 
This heading excludes products suitable for use both as 
floor coverings and as wallcoverings (heading 4823).  
4811 10 00 Tarred, bituminised or asphalted paper and paperboard 
This subheading includes damp-proofing sheets consisting 
of two sheets of creped paper impregnated with asphalt 
with a thin sheet of aluminium foil sandwiched between 
them. 
This subheading excludes roofing boards consisting of a 
substrate of paperboard completely enveloped in, or 
covered on both sides by, a layer of asphalt or similar 
material (heading 6807).  
4811 51 00 and 
4811 59 00 Paper and paperboard, coated, impregnated or covered 
with plastics (excluding adhesives) 
Paper and paperboard coated or covered with plastics fall in 
these subheadings only if the thickness of the plastics is not 
more than half of the total thickness (see note 2(g) to this 
chapter).  ▼B
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4811 60 00 Paper and paperboard, coated, impregnated or covered
with wax, paraffin wax, stearin, oil or glycerol 
This subheading includes paraffined paper and paperboard 
which is intended for the manufacture of containers for milk 
or fruit juice or of record sleeves, etc., and which bears on 
one side print or illustrations relating to the goods to be 
contained within.  
4811 90 00 Other paper, paperboard, cellulose wadding and webs of
cellulose fibres  
This subheading includes continuous forms. These forms 
consist of sheets, generally folded, or in rolls, perforated 
transversely at regular intervals, giving a succession of 
forms which can be separated at the perforations. They 
contain printed matter which requires completion. These 
articles may also have lateral guide holes permitting their 
use in particular in fast printers or accounting machines. 
This subheading does not include continuous manifold 
business forms (subheading 4820 40 00). 
4816 Carbon paper, self-copy paper and other copying or
transfer papers (other than those of heading 4809), 
duplicator stencils and offset plates, of paper, whether 
or not put up in boxes 
4816 20 00 Self-copy paper 
See the HS Explanatory Note to heading 4816, (A), (2). 
Products of this subheading cannot be of the dimensions 
set out in note 8 to this chapter (heading 4809).  
4816 90 00 Other 
See the HS Explanatory Note to heading 4816, (A), (1) and 
(3) and (B), (1). Products of this subheading cannot be of
the dimensions set out in note 8 to this chapter
(heading 4809).
This subheading also includes offset plates (see the HS 
Explanatory Note to heading 4816, (B), (2), second 
sentence). These products are not subject to any dimensional 
conditions. 
4818 Toilet paper and similar paper, cellulose wadding or
webs of cellulose fibres, of a kind used for household 
or sanitary purposes, in rolls of a width not exceeding 
36 cm, or cut to size or shape; handkerchiefs, cleansing 
tissues, towels, tablecloths, serviettes, bedsheets and 
similar household, sanitary or hospital articles, articles 
of apparel and clothing accessories, of paper pulp, 
paper, cellulose wadding or webs of cellulose fibres  
4818 90 10 and 
4818 90 90 Other 
These subheadings include invalid-bed liners.  ▼B
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4819 Cartons, boxes, cases, bags and other packing
containers, of paper, paperboard, cellulose wadding or 
webs of cellulose fibres; box files, letter trays, and 
similar articles, of paper or paperboard of a kind used 
in offices, shops or the like 
4819 20 00 Folding cartons, boxes and cases, of non-corrugated 
paper or paperboard 
See the HS Explanatory Note to heading 4819, (A), second 
paragraph. 
4819 60 00 Box files, letter trays, storage boxes and similar articles,
of a kind used in offices, shops or the like  
See the HS Explanatory Note to heading 4819, (B).  
4820 Registers, account books, notebooks, order books,
receipt books, letter pads, memorandum pads, diaries 
and similar articles, exercise books, blotting pads, 
binders (loose-leaf or other), folders, file covers, 
manifold business forms, interleaved carbon sets and 
other articles of stationery, of paper or paperboard; 
albums for samples or for collections and book covers, 
of paper or paperboard  
4820 40 00 Manifold business forms and interleaved carbon sets 
See the HS Explanatory Note to heading 4820, first para ­
graph, (4) and (5). 
See also the explanatory note to subheading 4811 90 00.  
4823 Other paper, paperboard, cellulose wadding and webs of
cellulose fibres, cut to size or shape; other articles of 
paper pulp, paper, paperboard, cellulose wadding or 
webs of cellulose fibres 
4823 20 00 Filter paper and paperboard 
See the HS Explanatory Note to heading 4823, second para ­
graph, (1). 
4823 90 85 Other 
See the HS Explanatory Note to heading 4823, second para ­
graph, (3) and (6) to (17). 
This subheading includes products suitable for use both as 
floor coverings and as wallcoverings. 
This subheading also includes condenser paper which is an 
electrical insulating paper used in condensers as a dielectric. 
It is extremely thin (generally, 0,006 to 0,02 mm), of a very 
regular thickness and completely without pores. It is 
generally made from soda or sulphate pulp, and 
sometimes from rag pulp. Condenser paper is chemically 
neutral, is free of even the smallest metallic particles and 
has high mechanical and dielectric strength (no dielectric 
losses).  ▼B
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CHAPTER 49  
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER 
PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, 
TYPESCRIPTS AND PLANS 
4901 Printed books, brochures, leaflets and similar printed
matter, whether or not in single sheets 
4901 99 00 Other  
See note 3 to this chapter.  
4905 Maps and hydrographic or similar charts of all kinds,
including atlases, wall maps, topographical plans and 
globes, printed 
4905 10 00 Globes  
See the HS Explanatory Note to heading 4905, last 
paragraph before the exclusions, and exclusion (f).  
4905 91 00 and 
4905 99 00 Other 
These subheadings include topographically accurate maps 
published for advertising purposes, whether or not they 
contain advertising material (for example, road maps 
published by tyre or car manufacturers, petroleum 
companies, etc.).  
4907 00 Unused postage, revenue or similar stamps of current or
new issue in the country in which they have, or will 
have, a recognised face value; stamp-impressed paper; 
banknotes; cheque forms; stock, share or bond 
certificates and similar documents of title  
4907 00 10 Postage, revenue and similar stamps 
See the HS Explanatory Note to heading 4907, (A).  
4908 Transfers (decalcomanias) 
4908 10 00 Transfers (decalcomanias), vitrifiable  
See the HS Explanatory Note to heading 4908, third 
paragraph. 
4911 Other printed matter, including printed pictures and
photographs  
4911 10 10 and 
4911 10 90 Trade advertising material, commercial catalogues and 
the like 
See the HS Explanatory Note to heading 4911, fifth para ­
graph, (1). 
4911 10 10 Commercial catalogues  
This subheading covers publications describing or illustrating 
products and indicating the price and the order number.  
4911 91 00 Pictures, designs and photographs  
This subheading includes products of heading 3703 which 
have been exposed and developed.  ▼B
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This subheading also includes artistic screen prints (art 
serigraphy), even if signed and numbered by the artist.  
4911 99 00 Other 
This subheading does not include printed matter, such as 
travel tickets and boarding passes, that incorporate one or 
more magnetic stripes (subheading 8523 21 00).  ▼B
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SECTION XI  
TEXTILES AND TEXTILE ARTICLES  
General  
1. As pointed out in the HS Explanatory Notes (see the HS General
Explanatory Note to this section, last paragraph of the introduction),
section XI is divided into two parts:
(a) in the first part (Chapters 50 to 55), textile products are grouped
according to the textile material of which they are made, the
classification of products consisting of a mixture of textile
materials being governed by note 2 to this section;
(b) in the second part (Chapters 56 to 63), with the exception of
headings 5809 00 00 and 5902, no distinction is made either at
chapter or heading level between the textile materials of which
the articles are made. However, many headings in Chapters 56 to
63 of the Combined Nomenclature have been subdivided on the
basis of constituent textile materials. In cases of this kind, clas ­
sification in these subheadings must be in accordance with the
provisions of subheading note 2 to this section.
2. Subheading note 2 to this section provides the rules for determining
the classification of textile products containing two or more textile
materials in the headings of Chapters 56 to 63. These goods are to be
classified in the subheading appropriate to goods of that one textile
material which predominates in weight, account being taken, where
appropriate, of the provisions of note 2(B) to this section.
In applying these rules, however, provisions (a) to (c) of subheading
note 2(B) to this section must be taken into consideration.
3. Guidelines for the interpretation of note 2 to this section can be
found in the HS Explanatory Notes (see, for example, part (I)(A)
of the General Explanatory Note to this section).
In applying note 2, no account is to be taken of the following:
(a) yarns contained in selvedges, provided that the latter do not
constitute an essential part of the finished product, as, for
example, selvedges of certain fabrics used for umbrellas or
shawls;
(b) separating yarns incorporated in fabric, to indicate where it
should be cut;
(c) yarns (‘truth’ yarns) contained in the ends of fabrics, if these
yarns are of a textile material different from that of which the
fabric itself is made.
4. See subheading notes 1(a) to 1(h) to this section, for the meaning of
the terms ‘unbleached’, ‘bleached’ and ‘coloured’ when applied to
yarn and of the terms ‘unbleached’, ‘bleached ’, ‘dyed ’, ‘of yarns of
different colours’ and ‘printed’ when applied to woven fabric.
5. For a description of the various weaves, see the Subheading
Explanatory Note in part (I)(C) of the HS General Explanatory
Note to this section.▼B
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CHAPTER 50  
SILK 
5004 00 Silk yarn (other than yarn spun from silk waste) not put
up for retail sale  
5004 00 10 Unbleached, scoured or bleached 
Unbleached silk yarns consist of one or more twisted grège 
threads; they have not yet been discharged (degummed). 
The unbleached silk yarns may contain up to 30 % of 
sericin (natural gum), and in most cases still have their 
natural, slightly yellowish colour. Unbleached silk yarns 
are usually further treated, but can be directly worked into 
fabrics. 
The scouring of the unbleached silk yarns discharges 
(degums) them, the single threads being freed from the 
sericin with which they are covered. This is generally 
done with hot soapy water or dilute potash lye. 
The natural dyes still present are destroyed by bleaching.  
5005 00 Yarn spun from silk waste, not put up for retail sale 
5005 00 10 Unbleached, scoured or bleached 
The explanatory note to subheading 5004 00 10 applies,  
mutatis mutandis . 
5007 Woven fabrics of silk or of silk waste 
5007 20 11 to 
5007 20 71 Other fabrics, containing 85 % or more by weight of silk 
or of silk waste other than noil silk 
See the HS Explanatory Note to subheading 5007 20.  
5007 20 11 and 
5007 20 19 Crêpes 
These subheadings cover fabrics which are usually light and 
whose grained or crinkled appearance in the finished state 
results from the use of crêpe yarns, i.e., high-twist yarns 
(usually 2 000 to 3 600 turns per metre), which have a 
natural tendency to loop. 
These yarns may be used in the warp or the weft or in both, 
either alone or combined with low-twist yarns. Yarns of 
opposite twist are often alternated i.e., yarns with a ‘S’ 
twist are followed by yarns with a ‘Z’ twist in order to 
orientate in an opposite direction the twisting tendency of 
the adjoining yarns, thus ensuring the balance of the 
crimping. 
These subheadings cover true crêpes, i.e., those in which at 
least either the warp or the weft is for the most part of crêpe 
yarn. The most well-known are crêpe de chine, marocain, 
georgette, satin crêpe, charmeuse crêpe and chiffon crêpe.  ▼B
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Fabrics which are crêped on one side only or on a part of 
their surface (bands, stripes or patterns) are also classified in 
these subheadings. 
These subheadings do not cover fabrics in which the crêpe 
effect is obtained otherwise than by using crêpe yarns, for 
example, those in which the crêped appearance results from 
the combined use of special weaves (for example, ‘sable’) 
and of yarns of different size and twist.  
5007 20 21 to 
5007 20 39 Pongee, habutai, honan, shantung, corah and similar far 
eastern fabrics, wholly of silk (not mixed with noil or 
other silk waste or with other textile materials)  
The fabrics of these subheadings have various individual 
characteristics in their nature, weave and appearance. 
They are most frequently woven on locally made 
hand-looms in simple weaves (plain, twill, satin) from raw 
(not thrown) silk filaments assembled without twist. Their 
selvedges are usually faulty. They are folded in wallet form: 
the two ends of the length are placed together within the 
length which is then folded around them. With some types 
(particularly, from China), a different method of folding is 
sometimes used: one end below, one end above, the length 
being refolded back on itself with four folds to the yard 
(0,91 m). 
However, they may also be put up differently, for example, 
rolled up. 
These fabrics include: 
1. Habutai; Japanese fabric of plain or twill weave, woven
from single yarn without twist. The term ‘habutai’
usually denotes plain-woven fabric and ‘twilled
habutai’ twill-woven.
In the unbleached state, these fabrics are rough to the 
touch and of a greyish-white or off-white shade. When 
they have been scoured (for example, by bleaching), i.e., 
when the silk gum has been removed, these fabrics are 
white or off-white and may be used for making up into 
articles without further processing. 
Bleaching of these fabrics is usually completed by sizing 
or filling which gives them a fuller consistency, a 
brighter appearance and increased weight; 
2. Pongee; Chinese fabrics called shantung, honan, assan,
antung, ninghai, according to the province in which they
originated. These fabrics are relatively thick and heavier
than the Japanese fabrics mentioned above; in the
unbleached state, they are of a yellowish or reddish
shade and, in the scoured state, they are of a similar
colour to flax or batiste that is unbleached or merely
washed. They can be ribbed or not, the ribbed effect
being produced by a grosgrain weave (plain weave)
using yarns of different thicknesses;▼B
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3. Tussah (or tussore); a fabric originating in a region of
north-east India, woven with silk from a wild silk-worm.
The term has been extended to include Chinese fabrics
and now includes fabrics of a comparable type manu ­
factured in several Far Eastern countries from silk
produced by a wild silkworm which feeds on oak leaves;
4. Corah; a fabric produced in the Calcutta area which
greatly resembles Japanese habutai but differs from it
in that it is less regular and is made from thicker yarn.
One of its characteristics is the presence of a braid
passed through the selvedge.
5007 20 41 Diaphanous fabrics (open weave)  
Diaphanous fabrics (open weave) are those in which the 
spaces between both the individual warp threads and the 
individual weft threads are at least as large as the 
diameter of the yarns used.  
5007 20 61 Of a width exceeding 57 cm but not exceeding 75 cm  
This subheading covers, in particular, fabric widths used for 
making ties.  ▼B
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CHAPTER 51  
WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND 
WOVEN FABRIC 
5102 Fine or coarse animal hair, not carded or combed  
5102 11 00 Of Kashmir (cashmere) goats 
See the HS Explanatory Note to subheading 5102 11.  
5103 Waste of wool or of fine or coarse animal hair, including 
yarn waste but excluding garnetted stock 
5103 10 10 Not carbonised 
For the interpretation of the term ‘not carbonised’ see the 
HS Explanatory Note to heading 5101, third paragraph, (B).  
5103 10 90 Carbonised 
For the interpretation of the term ‘carbonised’ see the HS 
Explanatory Note to heading 5101, third paragraph, (C).  
5105 Wool and fine or coarse animal hair, carded or combed
(including combed wool in fragments)  
5105 21 00 Combed wool in fragments 
For the definition of the term ‘combed wool in fragments’, 
see the HS Explanatory Note to heading 5105, seventh 
paragraph. 
5105 31 00 Of Kashmir (cashmere) goats 
See the HS Explanatory Note to subheading 5102 11.  
5106 Yarn of carded wool, not put up for retail sale 
▼M16
5106 10 10 Unbleached 
Unbleached wool yarns are yarns made from wool which 
has been thoroughly cleaned by several processes. They are 
not bleached, dyed or printed, and therefore still have the 
natural colouring of the wool. 
See also subheading note 1(a) to this section.  
▼B
5106 20 10 Containing 85 % or more by weight of wool and fine
animal hair 
This subheading covers only yarn containing by weight 
85 % or more of a mixture of wool and fine animal hair, 
in which the wool predominates by weight over the fine 
animal hair; in the contrary case, the yarn is classified in 
heading 5108.  ▼B
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5106 20 91 Unbleached 
The explanatory note to subheading 5106 10 10 applies,  
mutatis mutandis . 
5107 Yarn of combed wool, not put up for retail sale 
5107 10 10 Unbleached 
See the explanatory note to subheading 5106 10 10.  
5107 20 10 and 
5107 20 30 Containing 85 % or more by weight of wool and fine 
animal hair 
These subheadings cover only yarn containing by weight 
85 % or more of a mixture of wool and fine animal hair, 
in which the wool predominates by weight over the fine 
animal hair; in the contrary case, the yarn is classified in 
heading 5108. 
5107 20 10 Unbleached 
The explanatory note to subheading 5106 10 10 applies,  
mutatis mutandis . 
5107 20 51 Unbleached 
The explanatory note to subheading 5106 10 10 applies,  
mutatis mutandis . 
5107 20 91 Unbleached 
The explanatory note to subheading 5106 10 10 applies,  
mutatis mutandis . 
5108 Yarn of fine animal hair (carded or combed), not put up
for retail sale  
5108 10 10 Unbleached  
The explanatory note to subheading 5106 10 10 applies,  
mutatis mutandis . 
5108 20 10 Unbleached 
The explanatory note to subheading 5106 10 10 applies,  
mutatis mutandis . ▼B
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CHAPTER 52  
COTTON 
5201 00 Cotton, not carded or combed 
5201 00 10 Rendered absorbent or bleached 
Cotton that is rendered absorbent can absorb a relatively 
large volume of moisture. 
Bleached cotton is cotton from which the coloured foreign 
substances which cannot be removed in any other way are 
removed by oxidation or reduction using various chemicals.  
5208 Woven fabrics of cotton, containing 85 % or more by
weight of cotton, weighing not more than 200 g/m  2 
5208 11 10 Fabrics for the manufacture of bandages, dressings and
medical gauzes 
These are fine, gauze-like fabrics in plain weave, generally 
subject to slippage. They are made from single yarns and 
have less than 28 threads per cm  2. 
5208 21 10 Fabrics for the manufacture of bandages, dressings and
medical gauzes 
See the explanatory note to subheading 5208 11 10.  
5209 Woven fabrics of cotton, containing 85 % or more by
weight of cotton, weighing more than 200 g/m  2 
5209 42 00 Denim 
See subheading note 1 to this chapter and the HS General 
Explanatory Note to this section, part (I), (C), Subheading 
Explanatory Notes.  
5211 Woven fabrics of cotton, containing less than 85 % by
weight of cotton, mixed mainly or solely with man-made 
fibres, weighing more than 200 g/m  2 
5211 42 00 Denim 
See subheading note 1 to this chapter and the HS General 
Explanatory Note to this section, part (I), (C), Subheading 
Explanatory Notes.  
5211 49 10 Jacquard fabrics 
Jacquard fabrics are fabrics with a textural design made by 
raising individual warp threads. In this way, finely drawn, 
very varied blotch patterns are produced. Jacquard fabrics 
are used mainly as upholstery fabrics, mattress covers and 
curtain material.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 315 
CHAPTER 53  
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN 
FABRICS OF PAPER YARN 
5308 Yarn of other vegetable textile fibres; paper yarn  
5308 10 00 Coir yarn 
Only coir yarn consisting of one or two plies is classified in 
this subheading. Coir yarn consiting of three or more plies 
falls in heading 5607, in accordance with note 3(A)(d) to 
this section.  ▼B
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CHAPTER 54  
MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE 
TEXTILE MATERIALS  
General  
For the definition of the term ‘high-tenacity yarns’, see note 6 to this 
section. 
Elastomeric yarn is defined in note 13 to this section.  
5401 Sewing thread of man-made filaments, whether or not
put up for retail sale 
5401 10 12 and 
5401 10 14 Core yarn 
The core yarn of these subheadings is a sewing yarn 
composed of several threads twisted together; each thread 
consisting of a synthetic filament coated with discontinuous 
natural, synthetic or artificial textile fibres. 
Bearing in mind their use, these yarns are ‘firm’ core-spun- 
yarns, i.e., they are yarns with a non-elastic core. 
As these yarns are mixed yarns, they will be classified here 
only when the ‘filament’ component predominates by 
weight (see note 2 to this section). This is usually the 
case with core yarns. 
On the other hand, these subheadings do not cover 
soft-core-yarns whose core is of elastomeric yarn whose 
weight content does not usually exceed 20 % (classification 
in accordance with note 2 to this section). 
Furthermore, these subheadings do not cover products 
consisting of a core of elastomeric yarn round which 
a ready-made yarn is wound in a spiral (sub ­
heading 5606 00 91).  
5401 10 16 Textured yarn 
See the HS Explanatory Note to subheadings 5402 31 to 
5402 39. 
5402 Synthetic filament yarn (other than sewing thread), not
put up for retail sale, including synthetic monofilament 
of less than 67 decitex 
5402 31 00 to 
5402 39 00 Textured yarn 
See the HS Explanatory Note to subheadings 5402 31 to 
5402 39. 
5402 46 00 Other, of polyesters, partially oriented  
See the HS Explanatory Note to subheading 5402 46.  ▼B
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5404 Synthetic monofilament of 67 decitex or more and of
which no cross-sectional dimension exceeds 1 mm; 
strip and the like (for example, artificial straw), of 
synthetic textile materials, of an apparent width not 
exceeding 5 mm 
See the HS Explanatory Note to heading 5404 for the 
description of monofilament and other products in this 
heading. 
5404 11 00 to 
5404 19 00 Monofilament 
Synthetic monofilament cut in convenient lengths with split 
ends (‘fleurees’) intended for use in brush-making remains 
classified in these subheadings. 
Multiple or cabled ‘yarn’, formed by the assembling and 
twisting together of synthetic monofilaments of these 
subheadings, is not classified in these subheadings and 
falls in heading 5401, 5402, 5406 or 5607 as appropriate. 
However, whatever their cross-sectional dimension, the 
single monofilaments of these subheadings are never 
regarded as ‘twine, cordage, ropes and cables’ of 
heading 5607. 
A table summarising the classification of synthetic mono ­
filament, strip and the like depending upon their 
cross-sectional dimension (or width) is given below:  
Synthetic monofilament of 
which the largest cross-sec ­
tional dimension is  — not exceeding 
1 mm and measuring  — less than 
67 decitex  heading 5402  
— not less than 
67 decitex  subheading 
5404 11 00, 
5404 12 00 or 
5404 19 00 
— exceeding 1 mm 
with the exception 
of the flat products 
referred to below  heading 3916  
Synthetic strip and the like 
(including strip folded in 
two, and flattened tubes) 
of which the apparent 
width (either in the folded 
or flattened state) is  — not exceeding 
5 mm subheading 
5404 90 10 or 
5404 90 90 
— exceeding 5 mm  generally, 
heading 3920  
Synthetic strip of an actual 
width greater than 5 mm, 
but slightly twisted and 
then compressed so as to 
have an apparent width 
not exceeding 5 mm  subheading 
5404 90 10 or 
5404 90 90  ▼B
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5404 90 10 Of polypropylene 
The explanatory note to subheading 3920 20 80 applies,  
mutatis mutandis , but the decorative strip of this subheading 
has an apparent width not exceeding 5 mm.  
5405 00 00 Artificial monofilament of 67 decitex or more and of
which no cross-sectional dimension exceeds 1 mm; 
strip and the like (for example, artificial straw), of 
artificial textile materials, of an apparent width not 
exceeding 5 mm 
The explanatory note to heading 5404 applies,  mutatis 
mutandis . 
5408 Woven fabrics of artificial filament yarn, including
woven fabrics obtained from materials of heading 5405 
5408 22 10 Of a width exceeding 135 cm but not exceeding 155 cm, 
plain weave, twill weave, cross twill weave or satin 
weave 
For the description of the terms ‘plain weave’, ‘twill weave’ 
and ‘cross twill weave’, see the Subheading Explanatory 
Notes in part (I)(C) of the HS General Explanatory Note 
to this section. 
With the satin (atlas) weave, the crossing points are 
scattered so that they do not touch each other. The result 
is thus a smooth, lustrous surface. Satin must be at least 
a five-thread twill. 
This weave pattern is shown, diagrammatically, below:
  ▼B
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CHAPTER 55  
MAN-MADE STAPLE FIBRES 
5516 Woven fabrics of artificial staple fibres  
5516 23 10 Jacquard fabrics of a width of 140 cm or more (mattress
tickings) 
The explanatory note to subheading 5211 49 10 applies,  
mutatis mutandis . ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 320  
CHAPTER 56  
WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, 
CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF  
General 
For the classification, within headings, of articles composed of two or 
more textile materials, see the general explanatory note to this section.  
5601 Wadding of textile materials and articles thereof; textile
fibres, not exceeding 5 mm in length (flock), textile dust 
and mill neps  
5601 21 10 to 
5601 29 00 Wadding of textile materials and articles thereof  
These subheadings include ‘cotton buds’, sticks of wood, 
plastics or rolled paper having at one or both ends a 
‘bud’ of wadding used for cleaning ears, nostrils, nails, 
etc., for applying antiseptics or skin lotions, and in beauty 
care. 
5601 21 10 Absorbent 
The explanatory note on the term ‘absorbent’ at 
subheading 5201 00 10 applies,  mutatis mutandis . 
5601 30 00 Textile flock and dust and mill neps 
See the HS Explanatory Note to heading 5601, (B) and (C).  
5602 Felt, whether or not impregnated, coated, covered or
laminated 
5602 10 11 and 
5602 10 19 Needleloom felt  
See the HS Explanatory Note to heading 5602, fourth 
paragraph. 
5602 10 31 and 
5602 10 38 Stitch-bonded fibre fabrics 
See the HS Explanatory Note to heading 5602, seventh 
paragraph. 
5606 00 Gimped yarn, and strip and the like of heading 5404 or 
5405, gimped (other than those of heading 5605 and 
gimped horsehair yarn); chenille yarn (including flock 
chenille yarn); loop wale-yarn 
5606 00 91 Gimped yarn 
The core of a gimped yarn may consist also of an elas ­
tomeric yarn (see note 13 to this section).  ▼B
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CHAPTER 57  
CARPETS AND OTHER TEXTILE FLOOR COVERINGS  
General  
For the classification, within headings, of articles composed of two or 
more textile materials, see the general explanatory note to this section.  
5701 Carpets and other textile floor coverings, knotted,
whether or not made up 
The preliminary and final stage of manufacture of knotted 
carpets, carpeting and rugs, as described in the HS 
Explanatory Note to heading 5701, is the simple weaving 
of a few weft threads with the warp threads, so that the ends 
or ‘heads’ of the carpet are held in place. These woven ends 
may sometimes be obtained by added borders. 
When the final stage of the manufacture of the carpet is 
reached, the warp is cut at some distance from the 
‘heads’. The fringe is thus obtained, consisting of the free 
ends of the warp. In good quality carpets, the fringe is 
sometimes divided into several groups which are knotted 
by pushing back the knots as close as possbile to the 
woven part in order to prevent the weft threads from 
sliding out of the fringe. Carpets may also be found with 
a fringe which has been added and which is not obtained 
therefore from the warp of the carpet itself. 
In most carpets, the pattern enables the background to be 
distinguished from the border. The border provides, in 
effect, a framework for the background and joins it to the 
selvedges and to the heads of the carpet. 
Handmade carpets of rectangular shape rarely have 
selvedges which are exactly parallel. Therefore, if the 
maximum rate is applicable, the dimensions of the carpet 
are to be taken from median lines, namely, straight lines 
passing through the middle of the opposite sides. 
In the calculation of the area of each carpet, fractions of a 
square decimetre are to be ignored.  
5702 Carpets and other textile floor coverings, woven, not
tufted or flocked, whether or not made up, including 
‘Kelem ’, ‘Schumacks’, ‘Karamanie’ and similar 
hand-woven rugs 
5702 10 00 ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar
hand-woven rugs 
This subheading includes heavy hand-woven fabrics. These 
are usually multi-coloured, with a flat surface without loops 
or pile. Some have lengthwise gaps between warp threads 
forming a break between weft threads of different colours.  ▼B
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They are suitable for use as floor or divan coverings, wall 
hangings or portières. 
They are exotic fabrics, originating mainly in the Middle 
East and may be in the piece, or more usually in sizes for 
use, hemmed, fringed or with sewn borders, or otherwise 
made up.  ▼B
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CHAPTER 58  
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; 
TAPESTRIES; TRIMMINGS; EMBROIDERY  
General  
For the classification, within headings, of articles composed of two or 
more textile materials, see the general explanatory note to this section.  
5801 Woven pile fabrics and chenille fabrics, other than
fabrics of heading 5802 or 5806 
Without prejudice to the provisions laid down in this 
section concerning the classification of articles composed 
of two or more textile materials, it should be noted that, 
in the case of chenille fabrics, only the textile materials 
making up the pile of the chenille yarn are to be taken 
into consideration. 
Imitations of velvet or plushes made on knitting machines 
fall in heading 5907 00 00 or in Chapter 60, as the case 
may be. 
5801 21 00 to 
5801 27 00 Of cotton 
See the HS Explanatory Note to subheadings 5801 22 and 
5801 32. 
5804 Tulles and other net fabrics, not including woven,
knitted or crocheted fabrics; lace in the piece, in strips 
or in motifs, other than fabrics of headings 6002 to 6006 
5804 10 10 and 
5804 10 90 Tulles and other net fabrics 
See the HS Explanatory Note to heading 5804, (I). 
Imitation tulle made on knitting machines (the Raschel 
machine, for example) falls in Chapter 60.  
5804 10 10 Plain 
For the purpose of this subheading, plain tulles and other 
net fabrics are those which have a single series of regular 
meshes of the same shape and size over the whole surface, 
with no pattern or filling-in of the meshes. In applying this 
definition, no account is to be taken of any minor open 
spaces which are inherent in the formation of the meshes.  
5804 21 00 and 
5804 29 00 Mechanically made lace  
See the HS Explanatory Note to heading 5804, (II). 
See the HS Explanatory Note to subheadings 5804 21, 
5804 29 and 5804 30 for the distinction between 
handmade lace and mechanically made lace.  ▼B
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Care should be taken to ensure that knitted fabric closely 
resembling lace, and in fact sold as lace in the trade, is not 
classified in heading 5804. Such fabric is manufactured on 
Raschel machines and may be recognised from the fact that 
the openwork is formed by the intersection of meshes 
resembling warp knitting and not by warp threads (straights) 
and weft threads (slants). 
For the filling of the opaque spaces of the design, the thread 
used is inserted in the meshes which form the sides of the 
small hexagons of the openwork where it is held in place by 
a type of chain stitch. The openwork does not therefore 
cease where the design begins; on the contrary, it forms 
the support for it (which is not always the case in mech ­
anically made lace). 
The indications given in the HS Explanatory Note to 
subheadings 5804 21, 5804 29 and 5804 30 which enable 
mechanically made lace to be recognised are also valid 
for Raschel ‘lace’: meshes or parts of meshes remain after 
cutting into strips, the flow of the outline threads and design 
threads, and the mechanical regularity of any defects, etc. 
Nevertheless, for the purposes of the Combined Nomen ­
clature, lace obtained from a Raschel machine is regarded 
as knitted and must therefore be classified in Chapter 60. 
Fabric imitating point lace (guipure) which has been 
produced in the same way as chemical embroidery is not 
classified as mechanically made lace and falls in 
heading 5810.  
5806 Narrow woven fabrics, other than goods of heading 5807;
narrow fabrics consisting of warp without weft 
assembled by means of an adhesive (bolducs) 
5806 20 00 Other woven fabrics, containing by weight 5 % or more
of elastomeric yarn or rubber thread  
See note 13 to this section, for the definition of the term 
‘elastomeric yarn’.  
5806 32 10 With real selvedges 
Narrow woven fabrics with real selvedges are those 
consisting of warp and weft, whose two longitudinal 
edges are formed by turning the weft thread. Since the 
thread is moved on without interruption, unravelling is 
prevented.  
5806 40 00 Fabrics consisting of warp without weft assembled by
means of an adhesive (bolducs) 
See the HS Explanatory Note to heading 5806, (B).  
5810 Embroidery in the piece, in strips or in motifs 
5810 10 10 and 
5810 10 90 Embroidery without visible ground 
See the HS Explanatory Note to subheading 5810 10.  ▼B
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CHAPTER 59  
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE 
FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR 
INDUSTRIAL USE  
General  
For the classification, within headings, of articles composed of two or 
more textile materials, see the general explanatory note to this section.  
Textile fabrics, partially covered by plastic dots applied in a regular 
pattern, giving anti-slip properties to the fabric, are not considered 
‘bearing designs’ within the meaning of Note 2(a)(4) to Chapter 59. 
The fabric is considered to be merely coated or covered, provided that 
the objective characteristics of the article do not give the indication that 
the product was neither coated nor covered but treated differently (e.g. 
printed).
  
5911 Textile products and articles, for technical uses, specified
in note 7 to this chapter 
This heading covers textile products, as defined in the HS 
Explanatory Note to heading 5911, whether in the piece or 
cut, as specifically listed in note 7(a) to this chapter, as well 
as textile articles (other than those of headings 5908 00 00 
to 5910 00 00) cut to shape, other than rectangular, 
assembled or otherwise made up, for technical uses, 
obtained from products in the piece referred to above or 
from other textile products. 
For the scope of the term ‘textile fabrics’, see note 1 to this 
chapter.  ▼B
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5911 10 00 Textile fabrics, felt and felt-lined woven fabrics, coated,
covered or laminated with rubber, leather or other 
material, of a kind used for card clothing, and similar 
fabrics of a kind used for other technical purposes, 
including narrow fabrics made of velvet impregnated 
with rubber, for covering weaving spindles (weaving 
beams) 
The products of this subheading must be in the piece, or cut 
simply to length or to rectangular shape; if in any other 
form, they fall in subheadings 5911 90 10 to 5911 90 99. 
The expression ‘similar fabric for other technical purposes’ 
means only textile fabrics, felt and felt-lined woven fabric, 
combined with other materials (for example, rubber, leather) 
as indicated in the subheading title. Such fabrics include 
printing blankets, combined with rubber, which are used 
to cover rotary cylinders and which are of a weight of 
1 500 g/m  2or less (irrespective of the respective proportions 
of textile material and rubber) or of a weight greater than 
1 500 g/m  2if they contain more than 50 % by weight of  
textile material. Blankets of a weight greater than 1 500 g/m  2 
and containing at least 50 % by weight of rubber fall in 
heading 4008. 
This subheading also covers transmission or conveyor 
belting, consisting of one or more sheet-woven strips of 
plaiting material sandwiched between two strips of 
polyamide fabric, the strips of plaiting material acting 
merely as a strengthening element, all the strips being 
heat-bonded by means of an adhesive, with a thickness of 
less than 3 mm, of indeterminate length or cut to length. 
Belting of this kind, either of a thickness of 3 mm or 
more, or endless or fitted with fasteners, falls in 
heading 5910 00 00. 
This subheading does not cover single warp and weft textile 
fabrics coated with plastics (heading 5903) or with rubber 
(heading 4008 or 5906).  
5911 20 00 Bolting cloth, whether or not made up 
See the HS Explanatory Note to heading 5911, (A), (2). 
These fabrics may be in the piece or made up according to 
intended use (for example, cut to shape, trimmed with tapes, 
furnished with metal eyelets). 
When presented in the piece, bolting cloth, not made up, 
must be indelibly marked in a way, which undoubtedly 
identifies the goods as being intended for bolting or 
similar industrial purposes: 
— A mark consisting of a rectangle and its diagonals must 
be reproduced at regular intervals along both edges of 
the fabric — without encroaching on the selvedges — 
in such a way that the distance between two consecutive 
marks, measured between the adjacent ends, of the 
rectangles, is not more than one metre and that the 
marks on one edge are staggered so as to be halfway  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 327 
between those on the other edge (the centre of each 
mark must be equidistant from the centre of the two 
nearest marks on the opposite edge). 
— The thickness of the lines forming the sides of the 
rectangle is 5 mm, and that of the diagonals 7 mm. 
The rectangle measured from the outer edge of the 
lines is at least 8 cm in length and 5 cm in width. 
— The marks must be printed in a single colour contrasting 
with the colour of the fabric and must be indelible. 
Each mark is so positioned that the long sides of the 
rectangle are parallel to the warp of the fabric (see sketch 
below):
  
The customs authorities may accept other markings where 
these markings undoubtedly identify the goods as being 
intended for industrial purposes like bolting, filtering etc. 
and not for clothes or similar purposes. 
This subheading does not include frames for screen printing, 
consisting of a fabric mounted on a support (sub ­
heading 5911 90 99), hand sieves and hand riddles 
(heading 9604 00 00).  
5911 90 10 to 
5911 90 99 Other 
These subheadings cover the textile products enumerated in 
the HS Explanatory Note to heading 5911, (A), with the 
exception of the textile fabrics specified in 
subheadings 5911 10 00, 5911 20 00 and 5911 40 00, 
together with the articles listed in the HS Explanatory 
Note to heading 5911, (B), with the exception of made-up 
bolting cloth falling in subheading 5911 20 00 and articles 
falling in subheadings 5911 31 11 to 5911 32 90. 
See the HS Explanatory Note to subheading 5911 90, for 
the classification of articles made up of joined spirals of 
monofilament, having similar uses to textile fabrics and 
felts of a kind used in papermaking or similar machines.  ▼B
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CHAPTER 60  
KNITTED OR CROCHETED FABRICS  
General  
For the classification, within headings, of articles composed of two or 
more textile materials, see the general explanatory note to this section.  
6002 Knitted or crocheted fabrics of a width not exceeding
30 cm, containing by weight 5 % or more of elastomeric 
yarn or rubber thread, other than those of heading 6001 
See note 13 to this section, for the definition of the term 
‘elastomeric yarn’.  
6003 Knitted or crocheted fabrics of a width not exceeding
30 cm, other than those of heading 6001 or 6002 
6003 30 10 Raschel lace 
Raschel lace is lace-like patterned knitted fabric made on a 
jacquard raschel machine. The patterned figures and back ­
ground can have varied fabric densities. Variations in the 
fabric's density can allow for a shading effect and a 
moulded structure to be created in the pattern.  
6004 Knitted or crocheted fabrics of a width exceeding 30 cm,
containing by weight 5 % or more of elastomeric yarn 
or rubber thread, other than those of heading 6001 
See note 13 to this section, for the definition of the term 
‘elastomeric yarn’.  
6005 Warp knit fabrics (including those made on galloon
knitting machines), other than those of headings 6001 
to 6004  
Warp knit fabrics are fabrics produced on warp knitting 
machines, raschel machines or crochet galloon machines. 
Unlike weft knits, they are produced as a result of warp 
threads becoming interlaced with each other by loops. 
Warp knits consist of one or more thread systems running 
lengthwise along the fabric. Adjacent threads become 
interlaced and at the same time form loops (multi-thread 
technique) (see also the HS General Explanatory Note to 
this chapter, A(II)). 
The crochet galloon machine belongs to the warp knitting 
group of machines. It operates with a warp system running 
lengthwise and with horizontal weft yarns. Crochet galloon 
machines are often used for making knitted bands for 
clothing manufacture (elastic bordering bands for the waist 
and leg, name tapes, shoulder straps, bordering bands, head ­
bands, zip tapes) and for making trimming ribbons for 
curtains and cushions.  ▼B
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CHAPTER 61  
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED 
OR CROCHETED  
General  
1. For the classification, within headings, of articles composed of two
or more textile materials, see the general explanatory note to this
section.
2. For the classification of garments put up in sets for retail sale, see
note 14 to this section.
3. When a component of a suit or an ensemble of heading 6103 or
6104 has applied trimmings or decorations which are not found on
the other component or components, all these garments remain clas ­
sified as suits or ensembles as long as these trimmings or decorations
are of minor importance and are limited to one or two places on the
garment (for example, on the collar and the sleeve ends or on the
lapels and pockets).
However, when these decorations are produced during the knitting of 
the garment, classification as suits or ensembles is excluded, except 
when the decoration is a logo or other similar symbol.  
4. Garments covering the upper part of the body, in distinction to
garments covering the lower part of the body and to garments
covering the entire body (for example, overcoats, dresses), are
garments that:
— from their objective characteristics (style, cut etc.) are clearly 
meant to be worn as, for example, anoraks, (suit) jackets and 
uppers of ensembles, shirts and blouses, uppers of pyjamas, pull ­
overs, cardigans and waistcoats, upper parts of ski suits etc. 
(unless otherwise specified, these garments need not completely 
cover the upper part of the body), and  
— do not extend below the mid-thigh area. However, mainly due to 
fashion, some parts of these garments can extend down below 
mid-thigh area (for example, fancy fashionable fringes, but also 
the traditional tails of tailcoats) and are negligible as far as the 
length of the garment is concerned, because they do not change 
the function of these garments, which is to cover the upper part 
of the body.  
6101 Men's or boys' overcoats, car coats, capes, cloaks,
anoraks (including ski jackets), windcheaters, 
wind-jackets and similar articles, knitted or crocheted, 
other than those of heading 6103 
The explanatory note to subheadings 6201 91 00 to 
6201 99 00 applies,  mutatis mutandis . 
6101 20 10 Overcoats, car coats, capes, cloaks and similar articles  
One characteristic of these ‘overcoats and similar articles’ is 
that, when worn, they should cover the body at least to 
mid-thigh.  ▼B
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In general, in the case of standard sizes (normal sizes) of 
men's garments (excluding boys'), this minimum length, 
measured from the collar seam at the nape (seventh 
vertebra) to the bottom edge, with the garment laid flat, 
corresponds to the measurements in centimetres in the 
table below (see sketch below).
  
The measurements shown in the table represent averages 
taken from a range of garments in the standard sizes 
(normal sizes) for men (excluding boys) — S ( small , 
small sizes), M ( medium , medium sizes) and L ( large , 
large sizes). 
Length in centimetres measured down the back of the 
garment, from the nape seam to the bottom edge of the 
garment — men's standard sizes (excluding boys')
  
Garments not long enough to be classified as overcoats or 
similar, with the exception of car coats (car coats and 
similar — see definition below) which also belong here, 
should be classified in subheading 6101 20 90, 6101 30 90 
or 6101 90 80. 
Car coats 
Car coats are loose-fitting outer garments with long sleeves 
and are worn over all other clothing for protection against 
the weather. They are generally made from non-lightweight 
textile fabrics other than those referred to in heading 5903, 
5906 or 5907 00 00. Car coats vary in length from below 
the crotch to mid-thigh. They can be single- or 
double-breasted. 
Car coats generally have the following features: 
— a complete opening at the front, fastened with buttons 
but sometimes with a zip or press studs, 
— a lining which may be detachable (which may be 
padded and/or quilted), 
— a centre back vent or side vents.  ▼B
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Optional features: 
— pockets, 
— collar. 
Car coats do not have the following features: 
— hood, 
— a drawstring or other means of tightening at the waist 
and/or at the bottom of the garment. However, this does 
not exclude a belt. 
The expression ‘and similar’, as far as car coats are 
concerned, includes also garments which have the same 
characteristics as car coats but have a hood.  
6101 30 10 Overcoats, car coats, capes, cloaks and similar articles  
See the explanatory note to subheading 6101 20 10.  
6101 90 20 Overcoats, car coats, capes, cloaks and similar articles  
See the explanatory note to subheading 6101 20 10.  
6102 Women's or girls' overcoats, car coats, capes, cloaks,
anoraks (including ski jackets), windcheaters, 
wind-jackets and similar articles, knitted or crocheted, 
other than those of heading 6104 
The explanatory note to subheadings 6201 91 00 to 
6201 99 00 applies,  mutatis mutandis . 
6102 10 10 Overcoats, car coats, capes, cloaks and similar articles  
The explanatory note to subheading 6101 20 10 applies,  
mutatis mutandis , whereby the corresponding measurements 
for women's garments (excluding girls') are as follows:  
Length in centimetres measured down the back of the 
garment, from the nape seam to the bottom edge of the 
garment — women's standard sizes (excluding girls')
  
6102 20 10 Overcoats, car coats, capes, cloaks and similar articles  
See the explanatory note to subheading 6102 10 10.  
6102 30 10 Overcoats, car coats, capes, cloaks and similar articles  
See the explanatory note to subheading 6102 10 10.  
6102 90 10 Overcoats, car coats, capes, cloaks and similar articles  
See the explanatory note to subheading 6102 10 10.  ▼B
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6104 Women's or girls' suits, ensembles, jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and brace 
overalls, breeches and shorts (other than swimwear), 
knitted or crocheted 
6104 41 00 to 
6104 49 00 Dresses 
The term ‘dresses’ means garments intended to cover the 
body, normally starting from the shoulders and possibly 
extending to the ankles or below, with or without sleeves. 
It must be possible to wear them without, at the same time, 
having to wear any other garment. This term also 
encompasses transparent dresses. The wearing of 
underwear does not exclude classification of these 
garments as a dress. Where the upper part of such 
garments consists of braces together with bibs on the front 
or the front and the back, they are considered to be dresses 
only if the dimensions, the cut and the position of the said 
bibs enable them to be worn as stated above. If this is not 
the case, these garments are to be classified as skirts in 
subheadings 6104 51 00 to 6104 59 00.  
6104 51 00 to 
6104 59 00 Skirts and divided skirts 
The term ‘skirts’ means garments intended to cover the 
lower part of the body, normally starting at the waist and 
possibly extending to the ankles or below. Skirts are 
garments which have to be worn with at least one other 
garment such as a T-shirt, shirt, blouse, shirt-blouse, 
pullover or any similar garment intended to cover the 
upper part of the body. Where such garments have braces, 
they do not cease essentially to be skirts. 
Where, in addition to braces, they have bibs at the front 
and/or on the back, such garments remain classified as skirts 
under these subheadings if the dimensions, the cut and the 
position of the said bibs are not sufficient to enable the 
garments to be worn without a garment of the types 
mentioned above. Divided skirts are garments with the 
above characteristics but which cover the legs separately. 
They have a cut and width, which distinguishes them 
from shorts or trousers.  
6106 Women's or girls' blouses, shirts and shirt-blouses,
knitted or crocheted 
Blouses  
Blouses for women or girls are lightweight garments 
intended to cover the upper part of the body, of fancy 
design and usually of a loose-fitting cut, with or without a 
collar, with or without sleeves, with any type of neckline or 
at least shoulder straps, with buttons or other means of 
fastening, the absence of buttons or fastening being 
permitted only in the case of a very low-cut garment, 
with or without decorative trimmings such as ties, jabots, 
cravats, lace or embroidery.  ▼B
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Shirts and shirt-blouses 
Shirts and shirt-blouses for women or girls are garments 
intended to cover the upper part of the body, with a full 
or partial opening from the neckline, with sleeves, generally 
with a collar, with or without pockets, but excluding pockets 
below the waist. The cut of these garments is based on that 
of shirts for men or boys and thus the opening is generally 
situated at the front. The two parts of the opening close or 
overlap, right over left. 
By application of note 9 to this chapter, shirts and 
shirt-blouses of this heading may have an opening whose 
edges do not overlap. 
The garments of this heading go below the waist, blouses 
generally being shorter than the other garments mentioned 
above. 
This heading does not include garments which, given their 
length, are identifiable for wear as dresses.  
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and similar articles, knitted 
or crocheted  
6107 21 00 to 
6107 29 00 Nightshirts and pyjamas  
These subheadings include men's or boys' pyjamas, knitted 
or crocheted, which — by their general appearance and 
nature of the fabric — are identifiable as intended for 
wear exclusively or mainly as nightwear. 
Pyjamas consist of two garments, namely: 
— a garment intended to cover the upper part of the body, 
generally a jacket-type garment, 
— a garment consisting of trousers or shorts of simple cut, 
with no opening or with an opening at the front. 
The components of these pyjamas must be of corresponding 
or compatible size and of matching cut, constituent fabric, 
colours, decorations and degree of finish, to show clearly 
that they are designed to be worn together by one person. 
Pyjamas must be identifiable as being comfortable for wear 
as nightwear by: 
— the nature of the fabric, 
— their generally loose-fitting cut, and 
— the absence of uncomfortable features such as large or 
bulky buttons and excessive applied decorations. 
One-piece nightwear of the overall type covering both the 
upper part and the lower part of the body and enveloping 
each leg separately are classified in subheading 6107 91 00 
or 6107 99 00.  ▼B
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6108 Women's or girls' slips, petticoats, briefs, panties, night­
dresses, pyjamas, négligés, bathrobes, dressing gowns 
and similar articles, knitted or crocheted  
6108 31 00 to 
6108 39 00 Nightdresses and pyjamas  
These subheadings include women's or girls' pyjamas, 
knitted or crocheted, which — by their general appearance 
and nature of the fabric — are identifiable as intended for 
wear exclusively or mainly as nightwear. 
Pyjamas consist of two garments, namely: 
— a garment intended to cover the upper part of the body, 
generally a jacket-type garment, or pullover or similar 
type of garment, 
— a garment consisting of trousers or shorts of simple cut, 
whether or not with an opening. 
The components of these pyjamas must be of corresponding 
or compatible size and of matching cut, constituent fabric, 
colours, decorations and degree of finish, to show clearly 
that they are designed to be worn together by one person. 
Pyjamas must be identifiable as being comfortable for wear 
as nightwear by: 
— the nature of the fabric, 
— their generally loose-fitting cut, and 
— the absence of uncomfortable features such as large or 
bulky buttons and excessive applied decorations. 
Sets of garments known as ‘babydolls’, which consist of a 
very short nightdress and matching briefs, are also 
considered to be pyjamas. 
One-piece nightwear of the overall type, covering both the 
upper part and the lower part of the body and enveloping 
each leg separately, are classfied in subheadings 6108 91 00 
to 6108 99 00.  
6109 T-shirts, singlets and other vests, knitted or crocheted
Garments of the type mentioned in additional note 2 to this 
chapter, having a partial front opening at the neckline, 
fastened or merely overlapping at all, are excluded from 
this heading. These generally fall in heading 6105 or 
6106, as appropriate, in accordance with the provisions of 
notes 4 and 9 to this chapter, or for men's or boys' 
sleeveless garments, heading 6114, in accordance with the 
provisions of the second sentence of note 4 to this chapter.  
6110 Jerseys, pullovers, cardigans, waistcoats and similar
articles, knitted or crocheted  
This heading covers garments intended to cover the upper 
part of the body, with or without sleeves, with any type of 
neckline, with or without collar, with or without pockets. 
These garments generally have welts or ribbing at the 
bottom, around the opening, the sleeve-ends or the 
armholes.  ▼B
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They can be made of any type of knitted or crocheted 
material, including light or fine-knit fabrics, of any textile 
fibre. 
They may have any form of decoration, including lace or 
embroidery. 
The following are examples of garments falling in this head ­
ing: 
1. jerseys and pullovers including sweatshirts (with a vee
neck, crew neck, round or boat neck or with a roll, polo
or turtleneck) that are put on by being pulled over the
head and generally have neither an opening in the
neckline nor a fastening system;
2. similar garments to those of the previous subparagraph,
with or without collar, but having a partial opening at
the neckline, for example, at the front or on the
shoulder, which is closed by buttons or other means
of fastening;
3. waistcoats and cardigans which have a full length
opening in the front with or without buttons or other
means of fastening, with or without collar;
4. garments known as ‘twinsets’ consisting of a pullover
with or without sleeves and a cardigan with long or
short sleeves. These garments must be of corresponding
sizes and of the same material and colours. Patterns and
decoration when present, must also be the same on both
garments;
5. garments described in any of the previous indents made
of lightweight material of the type used for T-shirts or
similar garments, having a drawstring, a ribbed
waistband or other means of tightening at the bottom.
This heading does not include:
(a) women's or girls' blouses (heading 6106);
(b) anoraks, windcheaters, wind-jackets and similar
articles (heading 6101 or 6102 as appropriate);
(c) T-shirts, singlets and other vests (heading 6109).
6110 12 10 and 
6110 12 90 Of Kashmir (cashmere) goats 
See the HS Explanatory Note to subheading 5102 11.  
6110 20 10 Lightweight fine knit roll, polo or turtleneck jumpers 
and pullovers 
The following garments are considered as lightweight roll, 
polo or turtleneck jumpers and pullovers: lightweight 
close-fitting, fine-knit garments covering the upper part of 
the body, in one or more colours, with or without sleeves 
and having a roll, polo or turtleneck without opening. 
The term ‘fine knit’ means fine knitting comprising at least 
12 stitches per cm both horizontally and vertically counted 
on one side of a sample measuring 10 cm by 10 cm.  ▼B
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Lightweight roll, polo or turtleneck jumpers and pullovers 
are usually knitted in single jersey (plain knit), ribbed knit 
(1 × 1) or interlock. 
Single jersey (plain knit) is the simplest form of weft knit 
(Figure 1), the stitches on the face appearing as small Vs or 
inverted Vs (Figure 2) and those on the reverse as inter ­
connected loops (Figure 3).
  
Fine knit of the ribbed 1 plain × 1 purl type (Figure 4), 
comprises alternatively in each row a plain stitch and a purl 
stitch (Figure 5); so that longitudinally on one side of the 
fabric there are ribs which correspond to troughs on the 
other side. The two surfaces of the knitted fabric have the 
same appearance (Figures 6 and 7).
  ▼B
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Interlock is a double ribbed knit, which is identical in 
appearance on both sides. This effect is achieved by inter ­
locking stitches from two 1 by 1 ribs (Figure 8), so that on 
either side of the fabric a stitch from one rib alternates with 
a stitch from the corresponding rib on the other side of the 
fabric (Figure 9). The ribs on the one side of the fabric, 
therefore, correspond to the ribs on the other side 
(Figures 10 and 11).
  ▼B
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6110 30 10  Lightweight fine knit roll, polo or turtleneck jumpers 
and pullovers 
See the explanatory note to subheading 6110 20 10.  
6111 Babies' garments and clothing accessories, knitted or
crocheted  
See note 6(a) to this chapter. 
This heading covers a range of garments which are intended 
for young children of a body height not exceeding 86 cm 
(in general, a young child approx. 18 months old). They 
include: coats, cloaks, quilted wraps, pixie suits, dressing 
gowns, two-piece suits, rompers, trousers, over-trousers, 
knickerbockers, play-suits, waistcoats, wind-jackets, 
dresses, skirts, boleros, jackets, anoraks, capes, tunics, 
blouses, shirt-blouses, shorts, etc. 
Some of these garments are layette articles. Among those 
layette articles are some the size of which cannot be 
defined, but they are classified in this heading, if they are 
clearly identifiable as garments meant for babies. 
This heading therefore includes: 
1. christening robes and gowns;
2.‘bournous capes’: small sleeveless robes with hoods;
3.pixie suits: garments with hoods and sleeves, forming
both a coat and a bag (completely closed at the bottom);▼B
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4. romper bags for babies, which may also be padded, with
sleeves or armholes. An example is illustrated in the
photograph below:
6112 Tracksuits, ski suits and swimwear, knitted or crocheted 
6112 11 00 to 
6112 19 00 Tracksuits 
See the HS Explanatory Note to heading 6112, (A).  
6112 31 10 to 
6112 39 90 Men's or boys' swimwear 
See the HS Explanatory Note to heading 6112, (C), 
mentioning that heading 6112 includes, inter alia, 
swimming shorts and trunks, whether or not elastic. 
Swimming shorts are garments which, because of their 
general appearance, cut and nature of fabric, are intended 
to be worn solely or mainly as swimwear and not as ‘shorts’ 
of heading 6103 or 6104. In general, they are entirely or 
mainly made of man-made fibres. 
Swimming shorts must have all of the following character ­
istics: 
— have inner briefs sewn to the garment or at least a lining 
in the front or the crotch; 
— be tight at the waist (for example, have a drawstring or a 
fully elasticated waist).  ▼B
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Swimming shorts may have pockets provided that 
— the outside pockets have a firm fastening system (for 
example, they have to have a zip fastening or 
velcro-type fastening to close the pocket completely, 
i.e. they may not be fastened at intervals);
— the inside pockets have the same firm fastening system 
as the outside pockets mentioned above. However, 
inside pockets when fixed to the waist may have 
merely an overlap closing system, provided that it 
ensures complete closure of the pocket opening. 
Swimming shorts cannot have any of the following char ­
acteristics: 
— a front opening even if closed by a closing system; 
— an opening at the waist even if closed by a closing 
system.  
6112 41 10 to 
6112 49 90 Women's or girls' swimwear 
The explanatory note to subheadings 6112 31 10 to 
6112 39 90 applies,  mutatis mutandis . 
6115 Pantyhose, tights, stockings, socks and other hosiery,
including graduated compression hosiery (for example, 
stockings for varicose veins) and footwear without 
applied soles, knitted or crocheted 
6115 10 10 and 
6115 10 90 Graduated compression hosiery (for example, stockings 
for varicose veins) 
See the HS Explanatory Note to subheading 6115 10.  
6117 Other made-up clothing accessories, knitted or
crocheted; knitted or crocheted parts of garments or of 
clothing accessories  
6117 80 10 and 
6117 80 80 Other accessories 
See the HS Explanatory Note to heading 6117, second para ­
graph, (12). 
These subheadings include knitted head-bands and wrist ­
bands, of the type used by sportsmen and sportswomen to 
absorb perspiration, and knitted earmuffs, whether or not 
linked.  ▼B
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CHAPTER 62  
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT 
KNITTED OR CROCHETED  
General  
1. For the classification, within headings, of articles composed of two
or more textile materials, see the general explanatory note to this
section.
2. For the classification of garments put up in sets for retail sale, see
note 14 to this section.
3. When a component of a suit or an ensemble of heading 6203 or
6204 has applied trimmings or decorations which are not found on
the other component or components, all these garments remain clas ­
sified as suits or ensembles as long as these trimmings or decorations
are of minor importance and are limited to one or two places on the
garment (for example, on the collar and the sleeve ends or on the
lapels and pockets).
However, when these decorations are produced during the weaving 
of the garment, classification as suits or ensembles is excluded, 
except when the decoration is a logo or other similar symbol.  
4. This chapter includes items of industrial and occupational clothing
which are referred to in subheadings of the Combined Nomenclature
and which because of their general aspect (simple or special cut or
design related to the function of the garment) and the nature of their
fabric, which is generally tough and non-shrink, make it clear that
they are designed to be worn solely or mainly in order to provide
protection (physical or health) for other clothing and/or persons
during industrial, professional or domestic activities.
Generally, cloth ing of this type does not incorporate decoration. For 
this purpose, descriptions and symbols referring to the activity 
carried out are not considered to be decoration.  
Clothing of this type is made of cotton, synthetic or artificial fibres, 
or of a mixture of these textile materials.  
In order to increase their strength, the two types of stitching the most 
often used when they are made up are the ‘safety’ seam and the 
double seam. 
Industrial and occupational garments are most often fastened by 
means of zips, press studs, ‘velcro’ strips or a crossed or knotted 
closure using laces or similar.  
Clothing of this type may include pockets which are generally 
stitched on. Slit projets are generally made of the same fabric as 
that of the garment and are not lined in the same way as other 
items of clothing.  ▼B
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Mention may be made among industrial and occupational clothing of 
clothing used by mechanics, factory workers, bricklayers, farmers, 
etc., which are generally two-piece garments, overalls, bib-and-brace 
overalls and trousers. For other activities, these may be aprons, dust 
coats, etc. (for doctors, nurses, charwomen, hairdressers, bakers, 
butchers, etc.)  
Only garments of a commercial size of 158 (height of body = 
158 cm) or more should be considered to be industrial and occupa ­
tional garments.  
Uniform and other similar official garments (judge's gowns, church 
vestments, for example) are not considered to be industrial and 
occupational garments.  
5. The general explanatory note to Chapter 61, item 4 applies,  mutatis
mutandis .
6201 Men's or boys' overcoats, car coats, capes, cloaks,
anoraks (including ski jackets), windcheaters, 
wind-jackets and similar articles, other than those of 
heading 6203 
6201 11 00 to 
6201 19 00 Overcoats, raincoats, car coats, capes, cloaks and similar 
articles  
One characteristic of these ‘overcoats and similar articles’ is 
that, when worn, they should cover the body at least to 
mid-thigh. 
In general, in the case of standard sizes (normal sizes) of 
men's garments (excluding boys'), this minimum length, 
measured from the collar seam at the nape (seventh 
vertebra) to the bottom edge, with the garment laid flat, 
corresponds to the measurements in centimetres in the 
table below (see sketch below).
  
The measurements shown in the table represent averages 
taken from a range of garments in the standard sizes 
(normal sizes) for men (excluding boys) — S ( small , 
small sizes), M ( medium , medium sizes) and L ( large , 
large sizes). 
Length in centimetres measured down the back of the 
garment, from the nape seam to the bottom edge of the 
garment — men's standard sizes (excluding boys')  ▼B
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Garments not long enough to be classified as overcoats or 
similar, with the exception of car coats (car coats and 
similar — see definition below) which also belong here, 
should be classified in subheadings 6201 91 00 to 
6201 99 00.  
Car coats  
Car coats are loose-fitting outer garments with long sleeves 
and are worn over all other clothing for protection against 
the weather. They are more formal in appearance than 
parkas and are generally made from non-lightweight 
textile fabrics (for example, tweed, loden cloth) other than 
those referred to in heading 5602, 5603, 5903, 5906 or 
5907 00 00. Car coats vary in length from below the 
crotch to mid-thigh. They can be single- or double-breasted. 
Car coats generally have the following features: 
— a complete opening at the front, fastened with buttons 
but sometimes with a zip or press studs, 
— a lining which may be detachable (which may be 
padded and/or quilted), 
— a centre back vent or side vents. 
Optional features: 
— pockets, 
— a collar. 
Car coats do not have the following features: 
— a hood, 
— a drawstring or other means of tightening at the waist 
and/or at the bottom of the garment. However, this does 
not exclude a belt. 
The expression ‘and similar’, as far as car coats are 
concerned, includes also garments which have the same 
characteristics as car coats but have a hood. 
These subheadings include garments known as ‘parkas’ 
which are distinctively styled garments designed to 
provide protection against the cold, wind and rain. They 
are loose-fitting outer garments with long sleeves. Parkas 
of these subheadings are made from non-lightweight, 
close-woven fabrics other than those referred to in 
heading 5903, 5906 or 5907 00 00. Parkas vary in length 
from mid-thigh to knee. 
Parkas must also have all the following features: 
— a hood;  ▼B
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— a complete opening at the front fastened by a zip, press 
studs or velcro, often covered by a protective flap; 
— a lining which is normally quilted or of simulated fur 
fabric; 
— a drawstring or other tightening facility at the waist, 
except for a belt; 
— outer pockets.  
6201 91 00 to 
6201 99 00 Other 
These subheadings include anoraks, windcheaters, 
wind-jackets and similar articles as described below: 
1.Anoraks (including ski jackets) and similar articles
Anoraks are garments designed to protect against wind,
cold and rain. They have many features in common with
parkas but differ, among other things, as regards their
length. This can vary from well below waist length to
mid-thigh, but not further down.
Anoraks of these subheadings are made from
close-woven fabrics (other than those referred to in
heading 5903, 5906 or 5907 00 00).
Anoraks have the following features:
— a hood (sometimes concealed in the collar of the
garment); 
— a complete opening at the front fastened by a zip, 
press studs or velcro, often covered by a protective 
flap; 
— a lining (which may be quilted or padded); 
— long sleeves. 
In addition, anoraks usually have at least one of the 
following: 
— a drawstring or other means of tightening at the waist 
and/or at the bottom of the garment; 
— sleeve-ends, close-fitting, elasticated or tightened by 
some other means; 
— a collar; 
— pockets. 
In relation to anoraks, the term ‘and similar articles’ 
includes: 
(a) garments which have the features of an anorak
except for either:
— a hood, or
— a lining.▼B
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It also includes garments defined above as anoraks 
which have only a partial opening and fastening 
system at the front. It does not include garments 
which have neither a hood nor a lining; 
(b) garments without a lining which have long sleeves
and may extend well below the hips but not beyond
mid-thigh. They are made from close-woven textile
fabrics (other than those referred to in heading 5903,
5906 or 5907 00 00) and are proofed or treated to
provide adequate protection particularly against the
rain.
They have a hood but generally do not open for the 
full length of the garment at the front. Where there is 
only a partial opening, a fastening system may not 
be present but, in that case, a protective gusset must 
be incorporated at the opening. They usually have 
elastication or a tightening facility at the sleeve ends 
and bottom of the garment. 
Garments which would otherwise be covered by the term 
‘anoraks (including ski jackets) and similar articles’ but 
have neither a hood nor a lining could however be 
covered by the term ‘and similar articles’ when this is 
used in relation to windcheaters. 
2.Windcheaters, wind-jackets and similar articles
(a) Windcheaters are garments designed to afford some
protection against the weather. They extend to the
hips or just below. They are made from
close-woven fabrics. They are usually shower-proof
but, unlike anoraks, they do not have a hood.
Windcheaters have the following features: 
— long sleeves; 
— a complete opening at the front fastened by a zip; 
— a lining, neither quilted nor padded; 
— a collar; 
— a means of tightening the lower part of the 
garment (normally, at the bottom). 
In addition, their sleeve-ends may be close-fitting, 
elasticated or tightened by some other means. 
(b) Wind-jackets (commonly referred to as ‘blousons’)
are outer garments covering the upper part of the
body. They are usually of a full, loose-fitting cut
which gives the garment a bloused look, and
extend to the waist or just below. They have long
sleeves which extend below the bottom of the
garment. The textile fabrics from which they are
made need not be weather-protective.▼B
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Wind-jackets have the following features: 
— a close-fitting neckline, with or without a collar; 
— a complete or partial opening at the front with 
any means of fastening; 
— sleeve-ends, normally close-fitting, elasticated or 
tightened by some other means; 
— elastication or some other form of tightening at 
the bottom of the garment. 
In addition wind-jackets may have: 
— outer pockets; and/or 
— a lining; and/or 
— a hood. 
In relation to wind-jackets, the term ‘and similar 
articles’ includes garments which have all the 
features described at (b) above except for one of 
the following: 
— no close-fitting necklines; or 
— no opening at the front, with a close-fitting or 
other neckline; or 
— an opening at the front with no means of 
fastening. 
These subheadings exclude: 
(a) overcoats, raincoats, car coats, capes, cloaks and
similar articles falling in subheadings 6201 11 00 to
6201 19 00;
(b) overcoats, raincoats, car coats, capes, cloaks and
similar articles falling in subheadings 6202 11 00 to
6202 19 00;
(c) jackets and blazers falling in subheadings 6203 31 00
to 6203 39 90 or 6204 31 00 to 6204 39 90;
(d) anoraks, windcheaters, waister jackets and the like,
of textile fabrics of heading 5903, 5906 or
5907 00 00, or of nonwovens of heading 5603,
falling in heading 6210.
6202 Women's or girls' overcoats, car coats, capes, cloaks,
anoraks (including ski jackets), windcheaters, 
wind-jackets and similar articles, other than those of 
heading 6204 
6202 11 00 to 
6202 19 00 Overcoats, raincoats, car coats, capes, cloaks and similar 
articles  
The explanatory note to subheadings 6201 11 00 to 
6201 19 00 applies,  mutatis mutandis , whereby the 
corresponding measurements for women's garments 
(excluding girls') are as follows:  ▼B
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Length in centimetres measured down the back of the 
garment, from the nape seam to the bottom edge of the 
garment — women's standard sizes (excluding girls')
  
6202 91 00 to 
6202 99 00  Other  
The explanatory note to subheadings 6201 91 00 to 
6201 99 00 applies,  mutatis mutandis . 
6204  Women's or girls' suits, ensembles, jackets, blazers, 
dresses, skirts, divided skirts, trousers, bib and brace 
overalls, breeches and shorts (other than swimwear)  
6204 41 00 to 
6204 49 90  Dresses  
The explanatory note to subheadings 6104 41 00 to 
6104 49 00 applies,  mutatis mutandis . 
6204 51 00 to 
6204 59 90  Skirts and divided skirts  
The explanatory note to subheadings 6104 51 00 to 
6104 59 00 applies,  mutatis mutandis . 
6206  Women's or girls' blouses, shirts and shirt-blouses  
Blouses  
Blouses for women or girls are lightweight garments 
intended to cover the upper part of the body, of fancy 
design and usually of a loose-fitting cut, with or without a 
collar, with or without sleeves, with any type of neckline or 
at least shoulderstraps, with or without an opening. They 
can also have trimmings, such as ties, jabots, cravats, lace or  
embroidery.  
Shirts and shirt-blouses  
The provisions of the explanatory note to heading 6106 for 
women's or girls' shirts and shirt-blouses, knitted or 
crocheted, apply,  mutatis mutandis , to the shirts and shirt- 
blouses of this heading. 
The garments of this heading go below the waist, blouses 
generally being shorter than the other garments mentioned 
above. 
This heading doest not include garments which, given their 
length, are identifiable for wear as dresses.  
6207  Men's or boys' singlets and other vests, underpants, 
briefs, nightshirts, pyjamas, bathrobes, dressing gowns 
and similar articles  ▼B
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6207 21 00 to 
6207 29 00  Nightshirts and pyjamas  
These subheadings include men's or boys' pyjamas, other 
than knitted or crocheted, which — by their general 
appearance and nature of the fabric — are identifiable as 
intended for wear exclusively or mainly as nightwear. 
Pyjamas consist of two garments, namely: 
— a garment intended to cover the upper part of the body, 
generally a jacket-type garment, 
— a garment consisting of trousers or shorts of simple cut, 
with no opening or with an opening at the front. 
The components of these pyjamas must be of corresponding 
or compatible size and of matching cut, constituent fabric, 
colours, decorations and degree of finish to show clearly 
that they are designed to be worn together by one person. 
Pyjamas must be identifiable as being comfortable for wear 
as nightwear by: 
— the nature of the fabric, 
— their generally loose-fitting cut, and 
— the absence of uncomfortable features, such as large or 
bulky buttons and excessive applied decorations. 
One-piece nightwear of the overall type, covering both the 
upper part and the lower part of the body and enveloping 
each leg separately, is classified in subheadings 6207 91 00 
to 6207 99 90. 
6208 Women's or girls' singlets and other vests, slips,
petticoats, briefs, panties, nightdresses, pyjamas, 
négligés, bathrobes, dressing gowns and similar articles 
6208 21 00 to 
6208 29 00 Nightdresses and pyjamas  
These subheadings include women's or girls' pyjamas, other 
than knitted or crocheted, which — by their general 
appearance and nature of the fabric — are identifiable as 
intended for wear exclusively or mainly as nightwear. 
Pyjamas consist of two garments, namely: 
— a garment intended to cover the upper part of the body, 
generally a jacket-type garment or pullover or similar 
type of garment, 
— a garment consisting of trousers or shorts of simple cut, 
whether or not with an opening. 
The components of these pyjamas must be of corresponding 
or compatible size and of matching cut, constituent fabric, 
colours, decorations and degree of finish to show clearly 
that they are designed to be worn together by one person.  ▼B
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Pyjamas must be identifiable as being comfortable for wear 
as nightwear by: 
— the nature of the fabric, 
— their generally loose-fitting cut, and 
— the absence of uncomfortable features, such as large or 
bulky buttons and excessive applied decorations. 
Sets of garments known as ‘babydolls’, which consist of a 
very short nightdress and matching briefs, are also 
considered to be pyjamas 
One-piece nightwear of the overall type, covering both the 
upper part and the lower part of the body and enveloping 
each leg separately, is classified in subheadings 6208 91 00 
to 6208 99 00.  
6209 Babies' garments and clothing accessories 
The explanatory note to heading 6111 applies,  mutatis 
mutandis . 
6210 Garments, made up of fabrics of heading 5602, 5603, 
5903, 5906 or 5907 00 00 
The explanatory notes to subheadings 6201 11 00 to 
6201 19 00 and to subheadings 6202 11 00 to 6202 19 00 
apply, mutatis mutandis . 
6210 10 92 Single-use gowns, of a kind used by patients or surgeons
during surgical procedures 
Patient and surgical gowns are single-use products, usually 
closed at the back, and used in healthcare institutions. The 
gowns are used to prevent the transfer of potentially 
infectious agents (dry, wet or airborne) through direct 
contact from the surgical team to the patient and vice 
versa. The gowns are usually made of multiple layers of 
non-wovens and may be partially laminated with a plastic 
film to provide additional strength and protection in areas 
likely to be exposed to bodily fluids (for example, forearms 
and abdomen). Surgical gowns may be impregnated with 
fluorocarbons or silicon, to improve repellence.
  
6211 Tracksuits, ski suits and swimwear; other garments  
6211 11 00 and 
6211 12 00 Swimwear 
See the HS Explanatory Note to heading 6211, first para ­
graph.  ▼B
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The explanatory note to subheadings 6112 31 10 to 
6112 39 90 applies,  mutatis mutandis . 
6211 32 31 With an outer shell of a single identical fabric  
For the application of this subheading, the components of a 
tracksuit must be of the same fabric construction, style, 
colour and composition; they must also be of corresponding 
or compatible size. 
When a component of such a tracksuit has applied 
trimmings or decorations which are not found on the other 
component, these garments remain classified under this 
subheading as long as these trimmings or decorations are 
of minor importance and are limited to one or two places on 
the garment (for example, on the collar and the sleeve-ends). 
However, when these trimmings or decorations are 
produced during the weaving of the garment, classification 
under this subheading is excluded, except when the 
decoration is a logo or other similar symbol.  
6211 32 41 and 
6211 32 42 Other 
For the purposes of these subheadings, the upper and lower 
component parts of a tracksuit must be put up together.  
6211 33 31 With an outer shell of a single identical fabric  
See the explanatory note to subheading 6211 32 31.  
6211 33 41 and 
6211 33 42 Other 
See the explanatory note to subheadings 6211 32 41 and 
6211 32 42. 
6211 42 31 With an outer shell of a single identical fabric  
See the explanatory note to subheading 6211 32 31.  
6211 42 41 and 
6211 42 42 Other 
See the explanatory note to subheadings 6211 32 41 and 
6211 32 42. 
6211 43 31 With an outer shell of a single identical fabric  
See the explanatory note to subheading 6211 32 31.  
6211 43 41 and 
6211 43 42 Other 
See the explanatory note to subheadings 6211 32 41 and 
6211 32 42. 
6212 Brassières, girdles, corsets, braces, suspenders, garters
and similar articles and parts thereof, whether or not 
knitted or crocheted  
6212 20 00 Girdles and panty girdles  ▼B
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This subheading covers panty girdles, whether or not knitted 
or crocheted, cut in the form of briefs with or without legs 
or high-waisted briefs with or without legs. 
They must present the following characteristics: 
(a) hug the waist and hips and have side panels of 8 cm or
higher (measured from the leg to the top),
(b) have vertical elasticity and restricted horizontal elas ­
ticity. Reinforcements or a stomach insert, even with
applied lace, ribbons, trimmings or the like, are
acceptable if the elasticity remains vertical,
(c) be composed of the following textile materials:
— blends of cotton with an elastomer yarn content of
at least 15 %, or 
— blends of man-made fibres with an elastomer yarn 
content of at least 10 %, or 
— blends of cotton (not more than 50 %) and a high 
proportion of man-made fibres with an elastomer 
yarn content of at least 10 %.  
6217 Other made-up clothing accessories; parts of garments
or of clothing accessories, other than those of 
heading 6212  
6217 10 00 Accessories  
The explanatory note to subheadings 6117 80 10 and 
6117 80 80 applies,  mutatis mutandis . ▼B
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CHAPTER 63  
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING 
AND WORN TEXTILE ARTICLES; RAGS  
General  
For the classification, within headings, of articles composed of two or 
more textile materials, see the general explanatory note to this section.  
I. OTHER MADE-UP TEXTILE ARTICLES
6305  Sacks and bags, of a kind used for the packing of goods  
Some sacks and bags of textile material are classified, for 
example, in headings 4202 and 6307. Sacks and bags 
falling in heading 4819 when made of paper fall in this 
heading when made of woven paper yarn. 
Sacks of textile material lined with paper are generally clas ­
sified in this heading, while paper sacks lined with textile 
material fall in subheading 4819 40 00.  
6305 10 10 Used 
This subheading covers only articles which have been used 
at least once in the transport of goods and which have 
retained clear traces of such use, for example, traces of 
the product which they contained, dirt, stains, holes, tears, 
repair marks, overstretched seams, traces of bindings or 
sewing at the opening.  
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, 
sailboards or landcraft; camping goods 
6306 90 00 Other 
This subheading includes camping goods such as inflatable 
textile chairs, inflatable textile lounge chairs and similar 
articles that are generally designed to be taken along to 
different places (for example, camping grounds, the beach, 
etc.) and to be used there temporarily. Due to their objective 
characteristics these inflatable articles are easy to transport 
because they are lightweight, easy and quick to set-up and 
to pack away. 
See also the CN Explanatory Note to Chapter 94, General.  ▼B
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Examples of some of these inflatable articles:
  
6307 Other made-up articles, including dress patterns 
6307 90 92 Single-use drapes made up of fabrics of heading 5603, of
a kind used during surgical procedures  
This subheading includes single-use made-up surgical 
drapes, specifically designed for use during surgical oper ­
ations to prevent the transfer of potentially infectious agents 
(dry, wet or airborne) through direct contact from the 
surgical team to the patient and vice versa. Surgical 
drapes usually consist of multiple layers of nonwovens, 
and are made up by hemming. 
Surgical drapes are used to provide a microbiologically 
clean working area around the patient. Surgical drapes 
may be impregnated with fluorocarbons or silicon to 
improve repellence. They may also be partially laminated 
with a plastic film to provide additional strength and 
protection in areas likely to be exposed to bodily fluids. 
In addition, they may be covered with paper tissue as a 
comfort layer in contact with the patient's skin. Drapes 
used on patients may have openings or windows, to 
facilitate access to the patient.  ▼B
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This subheading does not include: 
— drapes which are impregnated or coated with phar ­
maceutical substances or put up in forms or packings 
for retail sale for medical, surgical, dental or veterinary 
purposes (heading 3005), and 
— articles having the clear characteristics of toilet linen (for 
example, hand or face towels, facecloths) or kitchen 
linen such as tea towels or glass cloth (heading 6302).  
6307 90 98 Other 
This subheading includes: 
1.headcovers for tennis rackets, badminton rackets, golf
clubs etc., when made from textile fabric (usually,
coated with plastics) whether or not they are fitted with
a pocket to contain balls. However, covers which
envelop the entire racket, whether or not fitted with a
handle or a shoulder strap, are excluded (heading 4202);
2.turbans consisting of a length of fancy woven fabric
(usually, cotton or a mixture of cotton and silk)
between 4 and 5 m long and approximately 50 cm
wide. They are hemmed on all sides, sometimes with
fringed ends, and are normally presented individually
folded and packaged.▼B
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SECTION XII  
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, 
WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND 
PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE 
THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR  
CHAPTER 64 
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES  
General  
1. For the definition of the terms ‘outer soles’ and ‘uppers’, see the HS
General Explanatory Note to this chapter, parts (C) and (D).
Moreover, for ‘uppers ’ consisting of two or more materials (note 4(a) 
and additional note 1 to Chapter 64), the following applies:  
(a) The ‘upper’ is the part of the footwear which covers the sides
and top of the foot and may also cover the leg. It reaches down,
and is attached, to the sole. It may even go into the sole.
The constituent materials of the upper are materials whose 
surface is partly or totally exposed on the outside surface of 
the footwear. Therefore, a lining is not an upper. The materials 
of the upper are attached to each other.  
After removal of the accessories and reinforcements, when calcu­
lating the total surface area of the materials forming the upper, 
no account is to be taken of the areas which lie beneath over ­
lapping sections where the materials have been attached to each 
other.
  
For example, leather material (A), textile material (B), the 
area (C) is the part of the textile material (B) that lies beneath 
the overlapping leather material (A). No account is to be taken of 
the textile area (C) when calculating the total surface area of the 
materials forming the upper.  
No account is to be taken of any fastening systems, e.g. laces, 
velcro-type strap closing etc. (see the HS General Explanatory 
Note to this chapter, (D), last paragraph).  ▼B
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(b) The ‘lining’ can be made of any material. It can consist of one or
more materials. The lining is in contact with the foot and serves
as cushioning, protection or merely as decoration. The lining is
not exposed on the outside surface of the footwear, with the
exception of a padding for example around the collar.
(c) ‘Accessories’ and ‘reinforcements’ are defined in note 4(a) to
Chapter 64 and in additional note 1 to Chapter 64 and in the
HS General Explanatory Note to this chapter, (D), last paragraph.
Accessories generally have an ornamental function and 
reinforcements have a protective or strengthening function. 
Since reinforcements are attachments to the upper aiming to 
give additional strength, they are attached to the external 
surface of the upper and not merely to the lining. However, a 
section of lining may appear underneath the reinforcement, 
provided that its reinforcement function is not thereby reduced. 
Besides being attached to the upper, the reinforcement or 
accessory may also be attached to, or go into, the sole. A 
material is not considered an accessory or reinforcement, but is 
considered a part of the upper, provided that the method of 
assembling of the materials underneath is not durable (sewn 
seams are an example of a durable method of assembling).  
Within the meaning of note 4(a), ‘similar attachments’ can also 
be e.g. logos or toe caps.  
In determining the material of the ‘upper’, the tongue that is partly or 
completely covered (inner tongue) is not taken into account.  
See the diagram below, with the broken line indicating the inner 
tongue.
  
The diagrams and text below give an example of how to determine 
the material of the ‘upper’:  ▼B
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The shoe in the above diagrams is a leather-and-textile shoe. In order 
to determine the material of the ‘upper’ within the meaning of 
Chapter 64 and to eliminate ‘accessories’ and ‘reinforcements’, the 
following considerations are made:  
1 and 2. Removing the leather toecap (1) and toe vamp (2) has 
revealed textile material underneath (which is not lining 
material). As the leather sections 1 and 2 have a protective 
function, they are considered to be reinforcements. Since 
the textile material underneath the leather sections 1 and 2 
is partly exposed on the surface, the textile material has to 
be counted as part of the upper.  
3. Removing the leather section (3) has revealed an area of
textile (marked A on the diagram) and an area of lining
material lying underneath section 3. As the textile does not
extend all the way under section 3, and, as the lining is not
considered to be an upper, and, as there is mainly lining
material under the leather, the leather section does not
reinforce any upper material, and, thus, has to be counted
as part of the upper.▼B
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4. This leather section (4) has been sewn onto a textile
section, and also overlaps (A) the leather section 3. As
there is a partly exposed textile material underneath
section 4 and a partly exposed leather section 3 underneath
the overlap (A), and, as the leather section 4 is giving
additional strength to the side of the upper, section 4 is
considered to be reinforcement. Thus, leather section 3 and
the textile material beneath section 4 with the exception of
the textile area beneath section 3 have to be counted as
parts of the upper.
5. Removing this leather section (5) has revealed partly
exposed textile material underneath. As the leather
section 5 is reinforcing the upper part of the heel, and,
as there is partly exposed textile material underneath it,
the leather is considered to be a reinforcement.
6. Removing the leather heel counter (6) has revealed an area
of lining material and partly exposed textile material. As
the textile does not extend all the way under the leather,
the leather heel counter 6 has no reinforcing function on an
upper-material and, therefore, the counter is considered to
be part of the upper (and not a reinforcement).
7. Removing this leather section (7) has revealed partly
exposed textile material underneath it. As the leather
section 7 is giving additional strength to the side of the
upper, the leather is considered to be reinforcement.
8. Removing the leather logo (8) has revealed partly exposed
textile material underneath it. Therefore and as a logo is a
‘similar attachment’ within the meaning of note 4(a) to
Chapter 64, it is not part of the upper.
Having calculated the percentages of the leather sections 
and the percentages of the textile areas that have been 
identified as parts of the upper, the textile predominates 
(70 % textile material). The shoe will therefore be clas ­
sified as footwear with uppers of textile materials.  
2. The term ‘rubber’ is defined in note 1 to Chapter 40 for the purpose
throughout the Combined Nomenclature; note 3(a) to this chapter
broadens the scope for the purpose of this chapter.
3. The term ‘plastics’ is defined in note 1 to Chapter 39 for the purpose
throughout the Combined Nomenclature; note 3(a) to this chapter
broadens the scope for the purpose of this chapter.
4. The term ‘leather’ is defined in note 3(b) to Chapter 64 for the
purpose of this chapter.▼B
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5. The term ‘textile materials’ is defined in the HS General Explanatory
Note to this chapter, (E) and (F). Thus, the fibres (for example,
textile flock), yarns, fabrics, felts, nonwovens, twine, cordage,
ropes, cables, etc., as defined in Chapters 50 to 60 are ‘textile
materials’ within the meaning of Chapter 64. As far as the fabrics
of Chapter 59 are concerned, the notes to Chapter 59 are only
applicable subject to the provisions of note 3(a) to Chapter 64.
6402 Other footwear with outer soles and uppers of rubber or
plastics 
6402 12 10 to 
6402 19 00 Sports footwear 
See subheading note 1 to this chapter.  
6402 12 10 and 
6402 12 90 Ski-boots, cross-country ski footwear and snowboard 
boots 
These subheadings cover boots and footwear used for all 
types of skiing. 
6402 19 00 Other 
Subheading note 1(a) to this chapter covers only footwear 
that is designed for a specific sporting activity and of which 
the fixed or removable attachments as enumerated in the 
subheading note make it difficult to use these shoes for 
any other purpose, in particular for walking on asphalt 
roads, because of the height or stiffness or slipperiness 
etc. of the attachments.  
6402 20 00 Footwear with upper straps or thongs assembled to the
sole by means of plugs 
For the application of this subheading, it is not necessary 
that the plugs are visible on the outer sole, which is in 
contact with the ground; they can also be attached to the 
inner sole and/or the midsole. Side-pieces coming up from 
the sole are not considered as being a part of the sole.  
6402 99 31 and 
6402 99 39 Footwear with a vamp made of straps or which has one 
or several pieces cut out 
The vamp is taken to mean that part of the upper which 
covers the fore-part of the foot.  
6402 99 31 With sole and heel combined having a height of more
than 3 cm 
For the purposes of this subheading, it is irrelevant if the 
heel can be distinguished from the sole or if the heel is an 
indistinguishable part of the sole (e.g. wedged sole, plateau 
sole). 
The diagrams below give an example of how to measure: 
A is the point where the upper begins 
B > 3 cm  ▼B
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6403 Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather 
‘Leather ’ is to be taken to mean only skins and hides of 
headings 4107 and 4112 to 4114 (see note 3(b) to this 
chapter). Therefore, footwear with furskin uppers or with 
uppers of composition leather, for example, is excluded 
from this heading and classified in heading 6405.  
6403 12 00 and 
6403 19 00 Sports footwear 
See subheading note 1 to this chapter.  
6403 12 00 Ski-boots, cross-country ski footwear and snowboard
boots 
See the explanatory note to subheadings 6402 12 10 and 
6402 12 90. 
6403 19 00 Other 
See the explanatory note to subheading 6402 19 00.  
6403 59 11 to 
6403 59 39 Footwear with a vamp made of straps or which has one 
or several pieces cut out 
See the explanatory note to subheadings 6402 99 31 and 
6402 99 39.  ▼B
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6403 59 11 With sole and heel combined having a height of more
than 3 cm 
The explanatory note to subheading 6402 99 31 applies,  
mutatis mutandis . 
6403 99 11 to 
6403 99 38 Footwear with a vamp made of straps or which has one 
or several pieces cut out 
See the explanatory note to subheadings 6402 99 31 and 
6402 99 39. 
6403 99 11 With sole and heel combined having a height of more
than 3 cm 
The explanatory note to subheading 6402 99 31 applies,  
mutatis mutandis . 
6404 Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials  
6404 11 00 Sports footwear; tennis shoes, basketball shoes, gym 
shoes, training shoes and the like  
For the purposes of this subheading, the term ‘sports 
footwear’ is taken to mean all footwear which fulfil the 
conditions set out in subheading note 1 to this chapter. 
Subheading note 1(a) to this chapter covers only footwear 
that is designed for a specific sporting activity and of which 
the fixed or removable attachments as enumerated in the 
subheading note make it difficult to use these shoes for 
any other purpose, in particular for walking on asphalt 
roads, because of the height or stiffness or slipperiness 
etc. of the attachments. 
The term ‘tennis shoes, basketball shoes, gym shoes, 
training shoes and the like’ of this subheading covers 
shoes which, by virtue of their shape, cut and look, show 
that they are designed for a sporting activity, for example, 
sailing, squash, table tennis, volleyball. However, footwear 
worn mainly or exclusively for, for example, white water 
canoeing, walking, trekking, hiking, mountain climbing is 
excluded. 
All these shoes have a non-slip outer sole and a fastening 
device which gives the foot stability in the shoe (for 
example, laces, self-adhesive fasteners). 
Minor constituents, for example, decorative strips or 
stitching, labels (even if sewn on), embroidery, printed or 
coloured laces, do not exclude classification of these shoes 
in this subheading. 
Shoes which, because of their size, are meant to be worn by 
children and young people can also be covered by this 
subheading.  ▼B
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6406 Parts of footwear (including uppers whether or not
attached to soles other than outer soles); removable 
insoles, heel cushions and similar articles; gaiters, 
leggings and similar articles, and parts thereof  
Most parts of footwear included in this heading are 
mentioned in the HS Explanatory Note to heading 6406. 
This heading includes wooden soles for sandals (‘health 
sandals’ and other), without uppers and without straps, 
laces or thongs. 
See note 2 to this chapter for a list of the articles which are 
not to be considered as parts of footwear within the meaning 
of this heading. 
Parts of footwear may be of any material except asbestos, 
and may include metal.  
6406 90 30 Assemblies of uppers affixed to inner soles or to other 
sole components, but without outer soles  
This subheading covers articles not yet constituting 
footwear, consisting of uppers of footwear and one or 
more sole components (especially the inner sole), but not 
yet having an outer (second) sole.  ▼B
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CHAPTER 65  
HEADGEAR AND PARTS THEREOF 
6504 00 00 Hats and other headgear, plaited or made by assembling
strips of any material, whether or not lined or trimmed  
The term ‘hats and other headgear, lined and trimmed’ is 
taken to mean those which are wholly or partly lined, 
whether or not those linings or trimmings are of the same 
material as the headgear. 
The following, for example, are considered as trimmings: 
linings, headbands (of leather or of any other material), rim 
bands, hat bands, braids, buckles, buttons, cabochons, 
badges, feathers, ornamental stitching, artificial flowers, 
lace, bows of woven fabric or of ribbon, etc.  
6505 00 Hats and other headgear, knitted or crocheted, or made
up from lace, felt or other textile fabric, in the piece (but 
not in strips), whether or not lined or trimmed; hairnets 
of any material, whether or not lined or trimmed  
For the classification of turbans, see the explanatory note to 
subheading 6307 90 98. 
6505 00 10 Of fur felt or of felt of wool and fur, made from the hat 
bodies, hoods or plateaux of heading 6501 00 00 
‘Fur felt’ means felt made from the fur of rabbit, hare, 
muskrat, coypu, beaver, otter or similar furs of short length. 
‘Felt of wool and fur’ can be made from a close mixture of 
wool and fur, in any proportion, or of another combination 
of these two products (for example, wool felt covered with a 
layer of fur). 
Felts of fur and felts of wool and fur can also contain other 
fibres (for example, synthetic or regenerated textile fibres).  
6505 00 30 and 
6505 00 90 Other 
These subheadings include articles of felt of wool, whether 
or not other fibres are added (for example, synthetic or 
regenerated textile fibres), it being understood that articles 
made of felt of wool and fur fall in subheading 6505 00 10. 
‘Felt of wool’ means felt made from wool or fur having a 
certain similarity with wool (for example, hair of vicuna, 
camel, calf, cow, etc.).  
6506 Other headgear, whether or not lined or trimmed  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 364 
6506 99 10  Of fur felt or of felt of wool and fur made from the hat 
bodies, hoods or plateaux of heading 6501 00 00 
The explanatory note to subheading 6505 00 10 applies,  
mutatis mutandis . 
6506 99 90 Other 
See the explanatory note to subheadings 6505 00 30 and 
6505 00 90. 
6507 00 00 Headbands, linings, covers, hat foundations, hat frames, 
peaks and chinstraps, for headgear 
This heading does not include knitted headbands of the type 
used by sportsmen and sportswomen to absorb perspiration 
(subheadings 6117 80 10 and 6117 80 80).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 365 
CHAPTER 66  
UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, 
WHIPS, RIDING-CROPS AND PARTS THEREOF 
Note 1(c) Umbrellas and sun umbrellas intended as toys are usually
distinguishable from the umbrellas and sun umbrellas of this 
chapter by their constituent material, their workmanship, 
which is usually cruder, their small size and the fact that 
they cannot effectively be used as protection against the rain 
or the sun (see also the HS Explanatory Note to 
heading 9503, (D), last paragraph). Without prejudice to 
these criteria, the length of the shafts of umbrellas and 
sun umbrellas intended as toys rarely exceeds 25 cm.  
6601 Umbrellas and sun umbrellas (including walking-stick
umbrellas, garden umbrellas and similar umbrellas)  
As far as the distinction between the articles of this heading 
and those which are intended as toys is concerned, see the 
explanatory note to note 1(c) to this chapter. 
This heading also includes: 
1. small-size sun umbrellas and umbrellas which are
actually intended to protect children from the sun or
the rain;
2.small sun umbrellas designed to be fixed on to prams for
protection against the sun.
Umbrellas and sun umbrellas which, by the nature of the 
materials used in their manufacture, are usable only as 
carnival articles are excluded from this heading and are 
classified in heading 9505.  
6601 10 00 Garden or similar umbrellas  
See the HS Explanatory Note to subheading 6601 10.  
6603 Parts, trimmings and accessories of articles of
heading 6601 or 6602 
6603 20 00 Umbrella frames, including frames mounted on shafts
(sticks) 
This subheading includes: 
1.frames mounted on shafts (or sticks), i.e., the skeleton of
the umbrella, sun umbrella, etc., with or without fittings
or trimmings (or accessories);
2.assembled frames, without shafts (or sticks), with or
without fittings or trimmings (or accessories), i.e., the
complete system of ribs and spokes, which slides along
the shafts and allows the umbrella, sunshade, etc., to be
opened or closed, at the same time acting as a stretcher
and support for the covering.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 366 
However, simple frames of ribs and spokes not constituting 
the complete system of ribs and spokes are excluded from 
this subheading and are classified in subheading 6603 90 90.  
6603 90 10 Handles and knobs 
This subheading covers handles (including handle blanks 
identifiable as such) and knobs which fit on to the end 
which is held in the hand, of umbrellas or sun umbrella 
shafts, of walking sticks, seat-sticks, whips, riding crops 
and similar articles.  
6603 90 90 Other 
In addition to the frames mentioned in the last paragraph of 
the explanatory note to subheading 6603 20 00, this 
subheading covers unassembled ribs and spokes as well as 
the articles mentioned in the HS Explanatory Note to 
heading 6603, second paragraph, (3) to (5).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 367 
CHAPTER 67  
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF 
FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF 
HUMAN HAIR 
6702 Artificial flowers, foliage and fruit and parts thereof;
articles made of artificial flowers, foliage or fruit  
See note 3 to this chapter. Assembly by heating the material 
to render it self-adhesive or using sliding devices which 
adhere to the stem by friction are regarded as ‘similar 
methods’ in the sense of note 3 to this chapter.  
6703 00 00 Human hair, dressed, thinned, bleached or otherwise
worked; wool or other animal hair or other textile 
materials, prepared for use in making wigs or the like  
Natural tresses of unworked human hair, whether or not 
washed or scoured, having merely been cut and not 
having undergone any other process are excluded from 
this heading (heading 0501 00 00).  ▼B
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SECTION XIII  
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR 
SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND 
GLASSWARE  
CHAPTER 68 
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR 
SIMILAR MATERIALS  
General  
This chapter covers not only articles ready for use but also, under some 
headings, semi-manufactures which may require further processing 
before they can be used for the purpose intended (for example, 
mixtures with a basis of asbestos or with a basis of asbestos and 
magnesium carbonate of heading 6812).  
6802 Worked monumental or building stone (except slate) and
articles thereof, other than goods of heading 6801; 
mosaic cubes and the like, of natural stone (including 
slate), whether or not on a backing; artificially 
coloured granules, chippings and powder, of natural 
stone (including slate) 
For the definition of the term ‘worked monumental or 
building stone’, see note 2 to this chapter.  
6802 10 00 Tiles, cubes and similar articles, whether or not
rectangular (including square), the largest surface area 
of which is capable of being enclosed in a square the side 
of which is less than 7 cm; artificially coloured granules, 
chippings and powder  
For details on the articles covered by this subheading, see 
the HS Explanatory Note to heading 6802, seventh 
paragraph. 
6802 21 00 to 
6802 29 00 Other monumental or building stone and articles 
thereof, simply cut or sawn, with a flat or even surface  
These subheadings cover stone and articles of stone 
(including unfinished articles), simply cut or sawn, which 
have one or more flat or even surfaces. The latter may be 
dressed with a chisel, pick or bush hammer.  
6802 93 10 Polished, decorated or otherwise worked, but not carved,
of a net weight of 10 kg or more 
In addition to articles of stone of which all or part of the 
surface has been polished, this subheading includes: 
1. articles of stone, all or part of the surface of which has
been planed, sanded or ground;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 369 
2. articles of decorated stone. These are articles of stone
covered with motifs and decoration which are coloured,
varnished or otherwise flat-worked, for example, where
designs are produced by dressing a polished surface with
a chisel;
3. articles of encrusted stone, bearing mosaics, metal
ornaments or simple chiselled inscriptions;
4. articles of stone which have mouldings or grooves, for
example, linear ornamentation, such as fillets, plinths,
chamfers, mouldings and beadings;
5. articles of turned stone as pediments, balustrades and the
like.
6802 93 90 Other 
This subheading includes carved granite articles covered 
with ornamental motifs, either sunken or in relief, such as 
leaves, garlands and chimeras, carried out in a more 
elaborate way than the decorations covered by the 
preceding subheadings. 
Statues, high-reliefs and bas-reliefs (other than original 
works of sculpture or statuary) are also classified in this 
subheading. 
6802 99 10 Polished, decorated or otherwise worked, but not carved,
of a net weight of 10 kg or more 
See the explanatory note to subheading 6802 93 10.  
6802 99 90 Other 
The explanatory note to subheading 6802 93 90 applies,  
mutatis mutandis . 
6803 00 Worked slate and articles of slate or of agglomerated 
slate 
6803 00 10 Roofing and wall slates 
The products of this subheading may be rectangular 
(including square), polygonal, rounded or of any other 
shape. They are of uniform thickness, not normally 
exceeding 6 mm.  
6804 Millstones, grindstones, grinding wheels and the like,
without frameworks, for grinding, sharpening, polishing, 
trueing or cutting, hand sharpening or polishing stones, 
and parts thereof, of natural stone, of agglomerated 
natural or artificial abrasives, or of ceramics, with or 
without parts of other materials 
Waste and scrap of hand-polishing stones, whetstones, 
oilstones, hones, millstones, grindstones, grinding wheels 
and the like made of natural or agglomerated artificial 
abrasives are not covered by this heading (sub ­
heading 2530 90 00).  ▼B
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6804 10 00 Millstones and grindstones for milling, grinding or
pulping 
See the HS Explanatory Note to subheading 6804 10.  
6804 21 00 to 
6804 23 00 Other millstones, grindstones, grinding wheels and the 
like 
See the HS Explanatory Note to heading 6804, first para ­
graph, (2) and (3). 
6804 21 00 Of agglomerated synthetic or natural diamond 
This subheading covers articles of synthetic or natural 
diamond agglomerated in some way. The process may 
involve mineral agglomerating agents which set hard (for 
example, cement) or less rigid binders (for example, 
rubber or plastics) or ceramic firing.  
6804 22 12 to 
6804 22 90 Of other agglomerated abrasives or of ceramics  
The explanatory note to subheading 6804 21 00 applies,  
mutatis mutandis . 
6804 22 12 to 
6804 22 50 Of artificial abrasives, with binder  
Examples of artificial abrasives are corundum, silicon 
carbide (carborundum) and boron carbide.  
6804 30 00 Hand sharpening or polishing stones  
See the HS Explanatory Note to heading 6804, first para ­
graph, (4). 
6806 Slag-wool, rock-wool and similar mineral wools;
exfoliated vermiculite, expanded clays, foamed slag and 
similar expanded mineral materials; mixtures and 
articles of heat-insulating, sound-insulating or 
sound-absorbing mineral materials, other than those of 
heading 6811 or 6812 or of Chapter 69 
6806 10 00 Slag-wool, rock-wool and similar mineral wools
(including intermixtures thereof), in bulk, sheets or rolls  
See the HS Explanatory Note to heading 6806, first three 
paragraphs. 
‘Similar mineral wools’ include those obtained from 
mixtures of rock or slag which have undergone the 
processes set out in the HS Explanatory Note to 
heading 6806, first paragraph.  
6806 20 10 Expanded clays 
See the HS Explanatory Note to heading 6806, sixth 
paragraph. 
6806 20 90 Other 
This subheading includes:  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 371 
1. exfoliated vermiculite and similar expanded mineral
products other than clays (expanded chlorite, perlite
and obsidian). See the HS Explanatory Note to
heading 6806, fourth and fifth paragraphs.
However, expanded chlorite and perlite are included here
only if the expansion process has been stopped when
hollow granules have been obtained, i.e., before the
granules burst to form concave lamellae. This lamellar
product is generally used as a filtering agent and not as a
heat or sound insulator; it therefore falls in
subheading 3802 90 00 (see the HS Explanatory Note
to heading 3802);
2. slag or rock ‘foams’ which, when in the form of blocks,
slabs and the like, are similar to multicellular glass
falling in heading 7016. In such cases, they can be
distinguished from multicellular glass using the criteria
for distinguishing wools of subheading 6806 10 00 and
wools of heading 7019;
3. granulated blast-furnace slag which has been consider ­
ably expanded by foaming and which has an apparent
density in the dry state of not more than 300 kg/m  3.
6806 90 00 Other 
See the HS Explanatory Note to heading 6806, text 
following the asterisks.  
6807 Articles of asphalt or of similar material (for example,
petroleum bitumen or coal tar pitch)  
6807 10 00 In rolls 
The roofing and facing products included under this 
subheading consist of at least three layers; a middle layer 
of paper or paperboard or of other materials (for example, 
glass wool, jute fabric, aluminium foil, felt, nonwoven 
fabric) sandwiched between two layers of asphalt or 
similar materials. These covering layers may also contain 
or be coated with other materials (for example, sand).  
6809 Articles of plaster or of compositions based on plaster 
6809 11 00 and 
6809 19 00 Boards, sheets, panels, tiles and similar articles, not 
ornamented 
These subheadings cover flat products of all kinds, used 
mainly for partitions and ceilings. 
Articles which are simply perforated or covered with a thin 
layer of paper or other material on one or both sides are not 
regarded as ornamented. They may also have a simple 
coating of paint or varnish. Any ornamentation, consisting, 
for example, of motifs either sunken or in relief or of 
surface decoration or decoration in the mass, entails classifi ­
cation of such boards, panels, etc. in subheading 6809 90 00.  ▼B
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These subheadings also include square panels consisting of 
a perforated square of plaster on the outer surface of the 
panel, with two rectangular cavities to the depth of the 
plaster filled with strips of mineral wool and backed, on 
the interior surface, by paper covered in aluminium foil; 
these panels are for covering walls and ceilings to give 
thermal and sound insulation.  
6810 Articles of cement, of concrete or of artificial stone, 
whether or not reinforced 
Concrete is made from a mixture of cement, aggregates 
(sand, gravel) and water, which becomes extremely hard 
as it sets. 
Reinforced concrete also contains metal rods (reinforcing 
bars) or steel mesh. 
When lighter aggregates are used (for example, expanded 
clays, crushed pumice, vermiculite, granulated slag) ‘light 
concrete’ is obtained.  
6810 11 10 Of light concrete (with a basis of crushed pumice,
granulated slag, etc.) 
This subheading includes building blocks and bricks of 
porous concrete with a density in hardened form not 
exceeding 1,7 kg/dm  3. Light concrete is a good heat 
insulator but is not as strong as higher-density concrete.  
6810 99 00 Other 
This subheading does not include: 
1. ‘stone paper’ (see the explanatory note to heading 3920);
2.ornamental articles for the home and garden consisting of
rock powder and plastic, where the plastic gives the
articles their essential character (see the explanatory
note to subheading 3926 40 00).
6812 Fabricated asbestos fibres; mixtures with a basis of
asbestos or with a basis of asbestos and magnesium 
carbonate; articles of such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, 
footwear, gaskets), whether or not reinforced, other 
than goods of heading 6811 or 6813 
6812 80 10 and 
6812 80 90 Of crocidolite  
See the HS Explanatory Note to heading 2524, second 
paragraph. 
6812 80 10 Fabricated fibres; mixtures with a basis of asbestos or
with a basis of asbestos and magnesium carbonate  
For the definition of the term ‘fabricated fibres’, see the HS 
Explanatory Note to heading 6812, first paragraph. 
However, waste from crocidolite articles is classified in 
subheading 2524 10 00. 
The mixtures of this subheading are described in the HS 
Explanatory Note to heading 6812, second paragraph. 
Waste in the form of fragments or dust from articles with a 
basis of asbestos or asbestos and magnesium carbonate also 
falls in this subheading.  ▼B
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6812 80 90 Other 
This subheading includes paper, millboard and felt made of 
crocidolite fibre, paper pulp and possibly a filler if they 
contain 35 % or more crocidolite by weight. Otherwise, 
they are classified in Chapter 48. 
See also the HS Explanatory Note to heading 6812.  
6812 92 00 Paper, millboard and felt 
Paper, millboard and felt made of asbestos fibre, paper pulp 
and possibly a filler fall in this subheading if they contain 
by weight 35 % or more of asbestos. Otherwise, they are 
classified in Chapter 48. 
See also the HS Explanatory Note to heading 6812.  
6812 99 10 Fabricated asbestos fibres; mixtures with a basis of
asbestos or with a basis of asbestos and magnesium 
carbonate  
For the definition of the term ‘fabricated asbestos’, see the 
HS Explanatory Note to heading 6812, first paragraph. 
However, waste from asbestos articles is classified in 
subheading 2524 90 00. 
The mixtures of this subheading are described in the HS 
Explanatory Note to heading 6812, second paragraph. 
Waste in the form of fragments or dust from articles with a 
basis of asbestos or asbestos and magnesium carbonate also 
falls in this subheading.  
6814 Worked mica and articles of mica, including agglom­
erated or reconstituted mica, whether or not on a 
support of paper, paperboard or other materials 
6814 10 00 Plates, sheets and strips of agglomerated or reconstituted
mica, whether or not on a support  
The plates, sheets and strips of this subheading are put up in 
rolls of indeterminate length or may be simply cut into 
squares or rectangles. Articles cut to any other shape are 
classified in subheading 6814 90 00.  
6814 90 00 Other 
This subheading includes sheets or splittings of mica cut to 
shape for a specific use. They differ from the sheets and 
splittings falling in heading 2525, according to the various 
characteristics listed in the HS Explanatory Note to 
heading 2525. 
This subheading also includes sheets and splittings of mica, 
even if not cut to shape as described above, which have 
undergone a process excluding them from heading 2525, 
such as polishing or bonding to a support.  ▼B
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CHAPTER 69  
CERAMIC PRODUCTS  
I. GOODS OF SILICEOUS FOSSIL MEALS OR OF
SIMILAR SILICEOUS EARTHS, AND REFRACTORY
GOODS 
6901 00 00 Bricks, blocks, tiles and other ceramic goods of siliceous
fossil meals (for example, kieselguhr, tripolite or 
diatomite) or of similar siliceous earths  
See the HS Explanatory Notes to this chapter, General to 
sub-chapter I, paragraph (A). 
This heading includes insulating bricks obtained by shaping 
and firing moler earth.  
6902 Refractory bricks, blocks, tiles and similar refractory
ceramic constructional goods, other than those of 
siliceous fossil meals or similar siliceous earths  
The two main characteristics of the refractory products 
covered by this heading are that they should have 
a pyrometer-cone equivalent of at least 1 500 °C 
(determined in accordance with ISO Recommendations 
R 528-1966 and R 1146-1969) and that they are actually 
designed for uses requiring that degree of refractoriness. 
See also the HS Explanatory Notes to this chapter, General 
to subchapter I, paragraph (B).  
6902 10 00 Containing, by weight, singly or together, more than
50 % of the elements Mg, Ca or Cr, expressed as 
MgO, CaO or Cr 2 O 3 
See the HS Explanatory Note to subheading 6902 10.  
6903 Other refractory ceramic goods (for example, retorts,
crucibles, muffles, nozzles, plugs, supports, cupels, 
tubes, pipes, sheaths and rods), other than those of 
siliceous fossil meals or of similar siliceous earths  
The first paragraph of the explanatory note to heading 6902 
applies in its entirety to this heading. Accordingly, this 
heading excludes sintered alumina thread guides for 
looms, tools and handles of tools in the same or other 
refractory materials, beads of refractory aluminosilicate as 
a support medium for chemicals serving as catalysts in 
various manufacturing processes, etc.  
II. OTHER CERAMIC PRODUCTS
General  
For the definitions of the terms ‘porcelain’ or ‘china’, ‘pot ­
tery’, ‘earthenware’ and ‘stoneware’ as used in the headings 
and subheadings of this subchapter, see the HS Explanatory 
Notes to this chapter, General to sub-chapter II.  ▼B
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6904 Ceramic building bricks, flooring blocks, support or
filler tiles and the like  
The criteria for distinguishing building bricks from flags and 
tiles for paving or facing, are set out in the HS Explanatory 
Note to heading 6907.  
6905 Roofing tiles, chimney pots, cowls, chimney liners, archi ­
tectural ornaments and other ceramic constructional 
goods 
6905 10 00 Roofing tiles 
See the HS Explanatory Note to heading 6905, second para ­
graph, (1). 
Roofing tiles can be distinguished from tiles for paving and 
facing by the fact that they generally have tongues, brackets 
or other means by which they can be interlocked.  
6905 90 00 Other 
This subheading covers the articles referred to in the HS 
Explanatory Note to heading 6905, second paragraph, (2), 
(3) and (4).
6909 Ceramic wares for laboratory, chemical or other
technical uses; ceramic troughs, tubs and similar recep­
tacles of a kind used in agriculture; ceramic pots, jars 
and similar articles of a kind used for the conveyance or 
packing of goods 
6909 11 00 to 
6909 19 00 Ceramic wares for laboratory, chemical or other 
technical uses 
See the HS Explanatory Note to heading 6909, second para ­
graph, (1) and (2). 
6909 12 00 Articles having a hardness equivalent to 9 or more on
the Mohs scale 
See the HS Explanatory Note to subheading 6909 12.  
6909 90 00 Other 
See the HS Explanatory Note to heading 6909, second para ­
graph, (3) and (4). 
6912 00 Ceramic tableware, kitchenware, other household
articles and toilet articles, other than of porcelain or 
china  
For classification in the various subheadings of this heading, 
see also the HS Explanatory Notes to this chapter and, in 
particular, the General Note to sub-chapter II, ‘Other 
ceramic products’.  ▼B
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For the classification of tableware, kitchenware and other 
household articles of a decorative nature and particularly 
those incorporating decorative designs in relief and the 
like, see the HS Explanatory Note to heading 6913, (B). 
1. Beer mugs are generally classified in this heading;
however, they are classified in heading 6913 if:
— their rims are so shaped or worked that it is awkward
to drink from them; 
— they are difficult to hold and convey to the mouth 
because of their shape; 
— the designs in relief are of such a nature or so 
numerous as to make cleaning difficult; 
— they are of unusual shape (for example, the shape of 
a skull or female bust); 
— they are decorated in non-durable colours. 
2. Articles which are in the shape of beer mugs, having
decorative designs in relief or the like but with a
capacity of less than 0,2 litre, generally fall in
heading 6913.
6912 00 21 and 
6912 00 81 Of common pottery 
These subheadings cover products obtained from 
ferruginous and calcareous clay (brick earth) which, when 
fractured, present an earthy, matt and coloured (generally, 
brown, red or yellow) appearance. 
Their fragment is heterogeneous; the diameter of the 
non-homogeneous element (particles, inclusions, pores) rep ­
resentative of the structure of the general mass should be 
greater than 0,15 mm. These elements are therefore visible 
to the naked eye. 
In addition, their porosity (coefficient of water absorption) is 
not less than 5 % by weight. Porosity is to be measured by 
the following method:  
Determination of the coefficient of water absorption  
O b j e c t a n d d e f i n i t i o n 
The object of the test is to determine the coefficient of water 
absorption of the ceramic material. This coefficient 
represents a percentage calculated in relation to the initial 
weight of the ceramic material. 
P r e p a r a t i o n o f t e s t p i e c e s a n d c a r r y i n g o u t 
o f t e s t s 
There should be a minimum of three test pieces for each 
item to be tested. They should be taken from the enamelled 
parts of the same article and must not have more than one 
enamelled surface.  ▼B
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The surface area of the test piece should be about 30 cm  2 
and its maximum thickness about 8 mm, including the 
enamel. 
Dry the test pieces in a kiln at 105 °C for 3 hours and, after 
cooling in a dryer, determine their weight (Wd) to the 
nearest 0,05 g. Then immediately immerse the test pieces 
in distilled water in such a way that they do not touch the 
bottom of the container. 
Boil in water for 2 hours, and then leave the test pieces in 
the water for 20 hours. Remove them and wipe off the 
surface water with a clean and slightly damp cloth. Dry 
any cavities and holes with a slightly damp thin brush. 
Ascertain the ‘wet’ weight Ww. The coefficient of water 
absorption of the test pieces is obtained by multiplying 
the increase in weight by 100 and dividing by the dry 
weight:
  
E v a l u a t i o n o f r e s u l t s 
The average of the coefficients of water absorption of the 
different test pieces, expressed as a percentage, is the water 
absorption coefficient of the ceramic material.  
6912 00 23 and 
6912 00 83 Stoneware 
These subheadings include products obtained from clay 
usually coloured in the mass; they are characterised by a 
compact, opaque fragment which is kilned at a sufficiently 
high temperature for vitrification to occur. Translucency is 
to be determined on a fragment having a thickness of at 
least 3 mm by the following test:  
Translucency test  
D e f i n i t i o n 
The outline of an object must be visible through a test piece 
between 2 and 4 mm thick placed in a dark room 50 cm 
from a new lamp enclosed in a box and emitting a beam of 
light of between 1 350 and 1 500 lumens. The lamp must be 
changed after 50 hours' use. 
T e s t i n g a p p a r a t u s (see sketch below) 
The apparatus consists of a box painted internally in white 
mat finish. At one of the ends is placed the lamp (A). A 
hole is made at the opposite end so that the outline of the 
object (B) may be seen through the test piece (C). 
The dimensions of the box are as follows: 
— length: length of the lamp, plus 50 cm; 
— width and height: approximately 20 cm; 
The diameter of the hole is approximately 10 cm.  ▼B
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In addition, their porosity (coefficient of water absorption) is 
3 % or less by weight. Porosity is to be measured by the 
method set out in the explanatory note to 
subheading 6912 00 21.  
6912 00 25 and 
6912 00 85 Earthenware or fine pottery 
These subheadings cover products made by firing a mixture 
of selected clays (‘fine pottery’), sometimes mixed with 
feldspar and with varying amounts of chalk (hard 
earthenware, mixed earthenware, soft earthenware). 
Earthenware products are characterized by a white or 
light-coloured fragment (slightly greyish, cream or ivory) 
and fine pottery products by a coloured fragment ranging 
from yellow to brown or reddish-brown. Their fragment, 
which has a fine grain, is homogeneous; the diameter of 
the non-homogeneous elements (particles, inclusions, 
pores) representative of the structure of the general mass 
should be less than 0,15 mm; these elements are therefore 
not visible to the naked eye. 
In addition, their porosity (coefficient of water absorption) is 
5 % or more by weight. Porosity is to be measured by the 
method set out in the explanatory note to 
subheading 6912 00 21. 
6912 00 29 and 
6912 00 89 Other 
These subheadings cover products which correspond neither 
to the criteria laid down for the products falling in the other 
subheadings of this heading nor to those applying to 
porcelain (heading 6911).  ▼B
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6913 Statuettes and other ornamental ceramic articles  
This heading includes ornamental plates. 
A plate is regarded as ornamental when, at the same time: 
1. it has on its outside face a decorative design (flowers,
plants, landscapes, animals, people, mythological figures,
symbols or reproductions of works of art or religious
works, etc.) which by reason of the area covered
makes it obviously suitable for ornamentation; and
2.it is not part of a table service; and
3. it meets one or more of the following conditions:
(a)it is pierced right through its outer edge by one or
more holes designed for passing an attachment for
hanging;
(b) it is imported with its stand which is suitable for its
display and cannot be used separately;
(c)it is of a shape, dimension or weight which
obviously makes it unsuitable to serve a useful
purpose;
(d)the material used for its manufacture or decoration
(paint, metal, in particular) makes it unsuitable for
culinary or alimentary use;
(e)its useful surface is not smooth (thus making
cleaning difficult).
6913 90 10 Of common pottery 
See the explanatory note to subheadings 6912 00 21 and 
6912 00 81. 
6913 90 93 Earthenware or fine pottery  
See the explanatory note to subheadings 6912 00 25 and 
6912 00 85. 
6913 90 98 Other 
See the explanatory notes to subheadings 6912 00 23 and 
6912 00 83 or 6912 00 29 and 6912 00 89.  ▼B
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CHAPTER 70  
GLASS AND GLASSWARE  
General  
The term ‘optical glass’ covers various types of special glass used in 
manufacturing optical instruments, especially for use, for example, in 
photography, astronomy, microscopy, navigation, weapons systems 
(telescopic sights etc.), laboratory equipment and for making certain 
types of ophthalmic lenses to correct defects of vision. There is a 
wide variety of optical glass but their usual common feature is their 
extreme transparancy and clarity, although they are sometimes tinted so 
that they absorb certain frequencies of light to a small degree. They are 
perfectly homogenous, i.e. normally without bubbles or unevenness, and 
have refractive indices and scattering properties unusual in other types 
of glass.  
Sheets of glass set in frames of wood, metal, etc., are considered to 
have lost the essential character of glass and fall in various headings, for 
example:  
1. for framing pictures (headings 4414 00, 8306, etc.);
2. for machinery or vehicles (section XVI or XVII);
3. for doors, windows of buildings, etc. (headings 4418, 7610, etc.).
7001 00 Cullet and other waste and scrap of glass; glass in the 
mass 
7001 00 10 Cullet and other waste and scrap of glass  
See the HS Explanatory Note to heading 7001, first para ­
graph, (A). 
The term ‘cullet’ denotes broken glass for reuse in 
glassmaking. 
7001 00 91 and 
7001 00 99 Glass in the mass 
See the HS Explanatory Note to heading 7001, first para ­
graph, (B), and the second and third paragraphs.  
7002 Glass in balls (other than microspheres of heading 7018),
rods or tubes, unworked  
This heading covers only semi-manufactures in the 
unworked state, i.e., not worked after moulding, drawing 
or blowing except for cutting in the case of rods and 
tubes or fusing/moulding of extremities to render them 
smooth or roughly level and make the articles less 
dangerous to handle, whether or not the products 
fashioned in this way can be used without further working.  ▼B
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7002 10 00 Balls 
See the HS Explanatory Note to heading 7002, first para ­
graph, (1), and the penultimate and last paragraphs.  
7002 32 00 Of other glass having a linear coefficient of expansion
not exceeding 5 × 10  –6per Kelvin within a temperature 
range of 0 °C to 300 °C 
The basic characteristics of this glass are the absence of 
lead, an extremely small amount of potassium and 
alkaline-earth oxides and a considerable amount of boric 
oxide. Such glass has a high thermal conductivity and 
remarkable elasticity, making it resistant to sudden 
changes in temperature; as a result, it is particularly 
suitable for the manufacture of kitchenware, tableware, 
laboratory glassware, glass for light fittings, etc.  
7003 Cast glass and rolled glass, in sheets or profiles, whether
or not having an absorbent, reflecting or non-reflecting 
layer, but not otherwise worked  
This heading does not include float glass (heading 7005). 
For the definition of the term ‘worked’, see note 2(a) to this 
chapter.  
7003 12 10 to 
7003 19 90 Non-wired sheets 
For the definition of the term ‘wired’, see the HS 
Explanatory Note to heading 7003, penultimate paragraph 
before the exclusions.  
7003 12 10 to 
7003 12 99 Coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent, reflecting or 
non-reflecting layer  
For the definition of the term ‘absorbent or reflecting layer’, 
see note 2(c) to this chapter. For the definition of the term 
‘opacified’, see the HS Explanatory Note to heading 7003, 
second paragraph, (B). 
Flashed glass is a translucent glass normally made of a 
white opaline layer and a tinted layer; the two layers are 
pressed against each other when still soft so that they fuse.  
7003 20 00 Wired sheets 
See the explanatory note to subheadings 7003 12 10 to 
7003 19 90. 
7003 30 00 Profiles  
Glass profiles are made by a continuous process in which 
the glass is formed immediately on leaving the furnace and 
during the rest of the continuous process. The glass is 
subsequently cut to the desired sizes but is not further 
worked after manufacture.  ▼B
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7004 Drawn glass and blown glass, in sheets, whether or not
having an absorbent, reflecting or non-reflecting layer, 
but not otherwise worked  
For the definition of the term ‘worked’, see note 2(a) to this 
chapter.  
7004 20 10 to 
7004 20 99 Glass, coloured throughout the mass (body tinted), 
opacified, flashed or having an absorbent, reflecting or 
non-reflecting layer  
See the explanatory note to subheadings 7003 12 10 to 
7003 12 99. 
7005 Float glass and surface ground or polished glass, in
sheets, whether or not having an absorbent, reflecting 
or non-reflecting layer, but not otherwise worked 
For the definition of the term ‘worked’, see note 2(a) to this 
chapter.  
7005 10 05 to 
7005 10 80 Non-wired glass, having an absorbent, reflecting or 
non-reflecting layer  
See the explanatory notes to subheadings 7003 12 10 to 
7003 19 90 and to subheadings 7003 12 10 to 7003 12 99, 
first paragraph, first sentence.  
7005 21 25 to 
7005 21 80 Coloured throughout the mass (body tinted), opacified, 
flashed or merely surface ground 
For the definition of the term ‘opacified’, see the HS 
Explanatory Note to heading 7003, second paragraph, (B).  
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and
other containers, of glass, of a kind used for the 
conveyance or packing of goods; preserving jars of 
glass; stoppers, lids and other closures, of glass 
7010 90 21 Made from tubing of glass 
These containers are of circular cross-section and have a 
regular, uniform wall thickness which is generally below 
2 mm. They bear no embossed marks, such as numbers, 
logos, lines or roughening. The visual examination shows 
almost no optical distortion in the glass. 
The volumetric capacity of these containers generally ranges 
from 1 to 100 millilitres. 
They are used primarily for the packaging of pharmaceutical 
or diagnostic products. 
7013 Glassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes (other than that of 
heading 7010 or 7018) 
7013 10 00 Of glass ceramics 
For the definition of ‘glass ceramics’, see the HS General 
Explanatory Note to this chapter, final paragraph, (2).  ▼B
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7013 22 10 and 
7013 22 90  Of lead crystal  
For the definition of the term ‘lead crystal’, see subheading 
note 1 to this chapter.  
7013 33 11 to 
7013 33 99 Of lead crystal  
For the definition of the term ‘lead crystal’, see subheading 
note 1 to this chapter.  
7013 41 10 and 
7013 41 90 Of lead crystal  
For the definition of the term ‘lead crystal’, see subheading 
note 1 to this chapter.  
7013 42 00 Of glass having a linear coefficient of expansion not
exceeding 5 × 10  –6per Kelvin within a temperature 
range of 0 °C to 300 °C 
See the explanatory note to subheading 7002 32 00.  
7013 91 10 and 
7013 91 90 Of lead crystal  
For the definition of the term ‘lead crystal’, see subheading 
note 1 to this chapter.  
7015 Clock or watch glasses and similar glasses, glasses for 
non-corrective or corrective spectacles, curved, bent, 
hollowed or the like, not optically worked; hollow glass 
spheres and their segments, for the manufacture of such 
glasses 
7015 10 00 Glasses for corrective spectacles  
See the HS Explanatory Note to heading 7015, (C).  
7015 90 00 Other 
See the HS Explanatory Note to heading 7015, (A) and (B).  
7016 Paving blocks, slabs, bricks, squares, tiles and other 
articles of pressed or moulded glass, whether or not 
wired, of a kind used for building or construction 
purposes; glass cubes and other glass smallwares, 
whether or not on a backing, for mosaics or similar 
decorative purposes; leaded lights and the like; multi­
cellular or foam glass in blocks, panels, plates, shells 
or similar forms  
Rolled glass squares (for example, opal glass or glass 
resembling marble) do not fall in this heading but are clas ­
sified in heading 7003 or 7005 as appropriate.  
7017 Laboratory, hygienic or pharmaceutical glassware,
whether or not graduated or calibrated 
7017 10 00 Of fused quartz or other fused silica 
The products covered by this subheading have a silica 
content of not less than 99 % by weight. Very pure 
quartz sand rock crystal or compounds of volatile silicon 
are used as a raw material for products of this kind. 
Glassware made from quartz sand is opaque or at most 
translucent. However, glassware made from rock crystal or 
volatile silicon is perfectly clear and transparent.  ▼B
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7017 20 00 Of other glass having a linear coefficient of expansion
not exceeding 5 × 10  –6per Kelvin within a temperature 
range of 0 °C to 300 °C 
See the explanatory note to subheading 7002 32 00.  
7018 Glass beads, imitation pearls, imitation precious or
semi-precious stones and similar glass smallwares, and 
articles thereof other than imitation jewellery; glass eyes 
other than prosthetic articles; statuettes and other 
ornaments of lamp-worked glass, other than imitation 
jewellery; glass microspheres not exceeding 1 mm in 
diameter 
7018 10 11 and 
7018 10 19 Glass beads 
These subheadings include: 
1. the articles described in the HS Explanatory Note to
heading 7018, second paragraph, (A);
2.similar articles known commercially as ‘glass beads’,
consisting of glass beads of larger sizes (up to approxi ­
mately the size of a walnut). These articles, mostly
intended for the manufacture of necklaces and bracelets,
are put up in very varied forms (for example, spheres,
hemispheres, teardrops, dice, cylinders, small tubes,
cones, polyhedrons) and are also pierced right through.
Small tubes are regarded as glass beads for the purposes of 
these subheadings if their external diameter and length do 
not exceed 4 mm and 24 mm respectively. They should not 
be confused with special standardised tubes of lead glass of 
the type used for the manufacture of incandescent lamps and 
tungsten lamps; tubes of this type are usually colourless and 
fall in heading 7002. 
The articles falling in these subheadings are normally put up 
in bulk, in bags, in boxes, etc. 
These subheadings also include glass beads of identical size 
and colour strung together without separating knots and 
without means of fastening, for convenience of transport 
and for packing purposes. Such strings are usually tied in 
bundles by the free ends of their threads and do not, 
therefore, constitute assemblies normally ready for use. 
The following are excluded from these subheadings: 
(a) strings of beads (whether or not tied in bundles) in
which beads of different sizes or colour are arranged
in a regular fashion (for example, by alternating the
colours or sizes in a regular fashion or by stringing
the beads in order of size) or in which the beads are
separated by knots (heading 7117);▼B
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(b) strings of beads (even if containing only beads of
identical size, colour or manufacture) which include
fastenings or similar mechanisms or which are in short
lengths suitable for wear as necklaces (heading 7117).
7018 10 11 Cut and mechanically polished 
Cut and mechanically polished beads falling in this 
subheading are distinguished from ‘heat-polished’ beads of 
subheading 7018 10 19 by their perfectly smooth facets and 
sharp edges. Furthermore, the ends of the holes are often 
faceted (sometimes, also polished) and have sharp-cut edges 
corresponding to the adjacent facets, whereas the ends of the 
holes in ‘heat-polished’ beads are often rounded and do not 
meet the facets in a sharp edge. 
It is mainly the articles referred to in the first paragraph, 
item 2, of the explanatory note to subheadings 7018 10 11 
and 7018 10 19 which are most often cut and mechanically 
polished. 
7018 10 30 Imitation pearls 
This subheading covers the articles described in the HS 
Explanatory Note to heading 7018, second paragraph, (B). 
As regards strings of imitation pearls, the explanatory note 
to subheadings 7018 10 11 and 7018 10 19 applies,  mutatis 
mutandis . 
7018 10 51 and 
7018 10 59 Imitation precious or semi-precious stones 
These subheadings cover the articles described in the HS 
Explanatory Note to heading 7018, second paragraph, (C).  
7018 10 51 Cut and mechanically polished 
The cut and mechanically polished imitation precious and 
semi-precious stones of this subheading are distinguished 
from similar ‘heat-polished’ articles of 
subheading 7018 10 59 by their perfectly smooth facets 
and sharp edges. 
7018 10 90 Other 
This subheading includes imitation coral, beads and 
cabochons (other than imitation pearls or imitation 
precious and semi-precious stones) for the heads of 
hat-pins, drops for ear-clips and small glass tubes for 
making up into fringes. 
With regard to the distinction between the small glass tubes 
falling in this subheading and those regarded as glass beads 
for the purposes of subheadings 7018 10 11 and 7018 10 19, 
see the second paragraph of the explanatory note to those 
subheadings. 
7018 20 00 Glass microspheres not exceeding 1 mm in diameter  
This subheading covers the articles described in the HS 
Explanatory Note to heading 7018, second paragraph, (H).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 386 
►M3 This subheading also includes hollow glass micro ­
spheres. ◄
7018 90 10 Glass eyes; articles of glass smallware  
See the HS Explanatory Note to heading 7018, second para ­
graph, (E) and (F). 
7018 90 90 Other 
This subheading covers the objects described in the HS 
Explanatory Note to heading 7018, second paragraph, (G).  
7019 Glass fibres (including glass wool) and articles thereof
(for example, yarn, woven fabric) 
Glass fibres include two main categories: 
(a) textile glass fibres (filament glass fibres) produced from
textile glass, i.e. glass products in which the filaments
are largely parallel to each other; textile glass fibres are
mostly used for reinforcement of other materials, e.g.
composites, plastics;
(b) glass wool fibres; glass wool fibres (random oriented
fibres) produced by a rotary spinning process and are
mostly used for insulation purposes.
There are two types of textile glass fibre: 
(a) (continuous) filament glass fibre consisting of a large
number of continuous parallel filaments with diameters
usually between 3 and 34 μm (microns); after forming,
those continuous filaments are held together in a strand
by size (also called ‘sizing’) designed to facilitate
subsequent production steps (chopping, winding,
twisting, weaving, etc.); the intermediate products are
then used in the production of certain commercial
glass fibre articles (chopped strands, rovings, yarns,
etc.);
(b) discontinuous filament glass fibre (staple glass fibre)
consisting of filaments cut or broken in short lengths
during the production process and pulled into a
continuous strand of loosely assembled fibres; they are
usually used in woven fabrics, for example, for the
covering of walls in the construction and building
sector.
Textile glass fibres can be further processed into the 
following articles of this heading: 
— mats and scrims with chemically bonded fibres, i.e. 
chopped strand mats, continuous strand mats and 
typical non-woven products like thin sheets (voiles), 
laid scrims, etc., 
— fabrics with mechanically bonded fibres, i.e. woven 
fabrics, non-crimp fabrics, knitted fabrics, stitched 
fabrics, needled fabrics like woven rovings, open 
mesh fabrics, screens.  ▼B
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7019 11 00  Chopped strands, of a length of not more than 50 mm  
See the HS Explanatory Note to subheading 7019 11.  
7019 12 00 Rovings 
See the HS Explanatory Note to subheading 7019 12.  
7019 19 90 Of staple fibres 
See the HS Explanatory Note to subheading 7019 19. 
This subheading includes yarns made from staple fibres.  
7019 31 00 Mats 
See the HS Explanatory Note to subheading 7019 31.  
7019 32 00 Thin sheets (voiles) 
See the HS Explanatory Note to subheading 7019 32.  
▼M2
7019 39 00 Other 
This subheading includes multi-axial glass fibre fabrics 
which consist of separate layers of parallel glass filament 
yarns and where the layers are laid on top of one another at 
different angles. The layers are bound together with a 
synthetic thread by mechanical bonding. These fabrics are 
used, for example, in boat and ship building or for making 
blades for wind turbines.  
▼B
7019 90 00 Other 
This subheading includes bulk fibres which are a mass of 
individual filaments of different lengths jumbled together 
(glass wadding and glass wool) and which are used for 
heat insulation or sound-proofing and usually presented in 
bales or paper sacks.  
7020 00 Other articles of glass 
7020 00 07 and 
7020 00 08 Glass inners for vacuum flasks or for other vacuum 
vessels 
See the HS Explanatory Note to heading 7020, second para ­
graph, (4). 
7020 00 08 Finished 
The term ‘finished’ applies only to glass inners ready for 
cladding or being otherwise sheathed.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 388 
SECTION XIV  
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS 
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS 
METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN  
CHAPTER 71 
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS 
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS 
METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN  
I. NATURAL OR CULTURED PEARLS AND
PRECIOUS OR SEMI-PRECIOUS STONES
7101  Pearls, natural or cultured, whether or not worked or 
graded but not strung, mounted or set; pearls, natural 
or cultured, temporarily strung for convenience of 
transport 
7101 10 00 Natural pearls 
See the HS Explanatory Note to heading 7101, first four 
paragraphs. 
7101 21 00 and 
7101 22 00 Cultured pearls 
See the HS Explanatory Note to heading 7101, fifth 
paragraph. 
7101 21 00 Unworked 
See the HS Explanatory Note to heading 7101, sixth 
paragraph. 
7101 22 00 Worked 
See the HS Explanatory Note to heading 7101, sixth 
paragraph. 
7102 Diamonds, whether or not worked, but not mounted or 
set 
7102 10 00 Unsorted 
See the HS Explanatory Note to subheading 7102 10.  
7102 21 00 and 
7102 29 00 Industrial 
See the HS Explanatory Notes to subheadings 7102 21 and 
7102 29. 
7102 21 00 Unworked or simply sawn, cleaved or bruted 
See the HS Explanatory Note to subheadings 7102 21 and 
7102 29, third paragraph. 
Bruting is the process of grinding the blank against another 
diamond to reduce it to the required size.  ▼B
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7102 31 00 and 
7102 39 00  Non-industrial 
See the HS Explanatory Note to subheadings 7102 31 and 
7102 39. 
7102 31 00 Unworked or simply sawn, cleaved or bruted 
See the HS Explanatory Note to subheadings 7102 31 and 
7102 39, second paragraph. 
Bruting is the process of grinding the blank against another 
diamond to reduce it to the required size.  
7103 Precious stones (other than diamonds) and semi-precious
stones, whether or not worked or graded but not strung, 
mounted or set; ungraded precious stones (other than 
diamonds) and semi-precious stones, temporarily strung 
for convenience of transport 
7103 10 00 Unworked or simply sawn or roughly shaped  
See the HS Explanatory Note to subheading 7103 10. 
This subheading does not include stones prepared as 
doublets or triplets (subheading 7103 91 00 or 7103 99 00).  
7103 91 00 and 
7103 99 00 Otherwise worked 
See the HS Explanatory Note to subheadings 7103 91 and 
7103 99. 
Stones prepared as doublets or triplets are to be taken to 
mean stones obtained by superimposing one stone (upper 
part of the doublet or triplet) and either one or two other 
stones (generally, of lesser quality) on another substance 
(reconstituted stones or glass, for example). 
As regards stones which are not considered as otherwise 
worked for the purposes of these subheadings, and also 
stones which, even if not set or mounted, fall in Chapter 90 
or 91, see the HS Explanatory Note to heading 7103, third 
and fifth paragraphs. 
Rough stones (commonly called ‘blanks’) fall in 
subheading 7103 10 00. 
7103 91 00 Rubies, sapphires and emeralds  
Rubies are a type of corundum whose red colour is due to 
traces of chromium salts. 
Sapphire is also a type of corundum whose dark blue colour 
is due to the presence of traces of cobalt salts. 
Emerald is a type of beryl. It is generally found in the form 
of a prism and derives its green colour from traces of 
chromium oxide. Slightly harder than quartz but less so 
than corundum and diamond, the emerald owes its high 
value to its colour and transparency. It is most frequently 
cut into rectangles or squares.  ▼B
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7104  Synthetic or reconstructed precious or semi-precious 
stones, whether or not worked or graded but not 
strung, mounted or set; ungraded synthetic or recon ­
structed precious or semi-precious stones, temporarily 
strung for convenience of transport 
7104 10 00 Piezoelectric quartz  
See the HS Explanatory Note to subheading 7104 10. 
This subheading does not include: 
(a) piezoelectric crystals manufactured from chemical
compounds such as Seignette or Rochelle salt (double
tartrate of potassium and sodium tetrahydrate), barium
titanate, ammonium orthomonophosphate, or rubidium
orthomonophosphate (subheading 3824 99 96);
(b)piezoelectric crystals manufactured from natural stones
(for example, quartz, tourmaline) (heading 7103);
(c)piezoelectric crystals manufactured from synthetic
stones other than quartz (subheading 7104 20 00 or
7104 90 00);
(d)mounted piezo-electric crystals (subheading 8541 60 00).
7104 20 00 Other, unworked or simply sawn or roughly shaped 
The explanatory note to subheading 7103 10 00 applies,  
mutatis mutandis . 
7104 90 00 Other 
The HS Explanatory Note to subheadings 7103 91 and 
7103 99 applies,  mutatis mutandis . 
7105 Dust and powder of natural or synthetic precious or
semi-precious stones 
7105 10 00 Of diamonds 
See the HS Explanatory Note to heading 7105, second, 
third and fourth paragraphs.  
7105 90 00 Other 
This subheading includes dust and powder derived from 
precious stones of the garnet type.  
II. PRECIOUS METALS AND METALS CLAD WITH
PRECIOUS METAL 
7106 Silver (including silver plated with gold or platinum),
unwrought or in semi-manufactured forms, or in 
powder form 
7106 10 00 Powder  
For the definition of the term ‘powder’, see subheading 
note 1 to this chapter. 
Powdery products which do not correspond to the grain size 
laid down in the subheading note 1 to this chapter are 
regarded as granules of subheading 7106 91 00.  ▼B
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Waste from the working of silver or its alloys, fit only for 
the recovery of the metal or for use in the manufacture of 
chemicals, such as filings, sweepings and dust, is not 
regarded as powder. This waste is classified in 
heading 7112. 
However, filings which have been separated from foreign 
matter and made homogeneous in grain size (for example, 
by sieving) are regarded as powder of this subheading, 
provided that they meet the requirements mentioned above.  
7106 91 00 Unwrought  
This subheading includes the products described in the HS 
Explanatory Note to heading 7106, fourth paragraph, (II). 
Bars which for the purposes of marketing have a smooth 
surface and a hallmark remain classified in this subheading. 
Grains of silver and its alloys are classified in this 
subheading, provided that they do not meet the requirements 
of subheading note 1 to this chapter. 
This subheading excludes bars obtained by drawing or 
rolling (subheading 7106 92 00).  
7108 Gold (including gold plated with platinum), unwrought
or in semi-manufactured forms, or in powder form  
7108 11 00 Powder  
The explanatory note to subheading 7106 10 00 applies,  
mutatis mutandis . 
7108 12 00 Other unwrought forms 
The explanatory note to subheading 7106 91 00 applies,  
mutatis mutandis . 
7108 20 00 Monetary 
See the HS Explanatory Note to subheading 7108 20.  
7110 Platinum, unwrought or in semi-manufactured forms, or
in powder form 
For the purposes of classifying alloys in the subheadings of 
this heading, see subheading note 3 to this chapter.  
7110 11 00 to 
7110 19 80 Platinum 
For the definition of the term ‘platinum’ in the context of 
these subheadings, see subheading note 2 to this chapter.  
7110 11 00 Unwrought or in powder form 
The explanatory notes to subheadings 7106 10 00 and 
7106 91 00 apply, mutatis mutandis . ▼B
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7110 21 00 Unwrought or in powder form 
The explanatory notes to subheadings 7106 10 00 and 
7106 91 00 apply, mutatis mutandis . 
7110 31 00 Unwrought or in powder form 
The explanatory notes to subheadings 7106 10 00 and 
7106 91 00 apply, mutatis mutandis . 
7110 41 00 Unwrought or in powder form 
The explanatory notes to subheadings 7106 10 00 and 
7106 91 00 apply, mutatis mutandis . 
7112 Waste and scrap of precious metal or of metal clad with 
precious metal; other waste and scrap containing 
precious metal or precious-metal compounds, of a kind 
used principally for the recovery of precious metal  
Waste and residues of precious metal or of metal clad with 
precious metal which have been melted down and cast into 
ingots, blocks or similar forms are classified as unwrought 
metal and not in this heading.  
III. JEWELLERY, GOLDSMITHS' AND SILVER ­
SMITHS' WARES AND OTHER ARTICLES
7113 Articles of jewellery and parts thereof, of precious metal 
or of metal clad with precious metal  
See notes 2(A) and 9 to this chapter.  
7114 Articles of goldsmiths' or silversmiths ' wares and parts 
thereof, of precious metal or of metal clad with precious 
metal 
See notes 2(A) and 10 to this chapter.  
7116 Articles of natural or cultured pearls, precious or
semi-precious stones (natural, synthetic or reconstructed) 
See note 2(B) to this chapter.  
7117 Imitation jewellery  
See note 11 to this chapter.  
7117 11 00 and 
7117 19 00 Of base metal, whether or not plated with precious metal 
These subheadings include: 
1. chain of base metal, cut into lengths each of which is
suitable for finishing into a single piece of imitation or
costume jewellery by, for example, attaching fasteners.
Such lengths will not normally exceed two metres;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 393 
2. ornamental motifs of base metal, covered by the HS
Explanatory Note to heading 7117, second paragraph,
(b), examples of which are given below:
▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 394 
SECTION XV  
BASE METALS AND ARTICLES OF BASE METAL  
General 
Waste or scrap from non-ferrous metals which has been melted down 
and cast into ingots, pigs, blocks or similar forms is classified as 
unwrought metal and not as waste or scrap. It is consequently classified, 
for example, in heading 7601 (aluminium), 7801 (lead), 7901 (zinc) or 
in subheading 8104 11 00 or 8104 19 00 (magnesium).  
The expression ‘metal’ is taken to include also metal which has an 
amorphous (non-crystalline) structure, such as metallic glasses and 
powder metallurgy products.  
CHAPTER 72 
IRON AND STEEL  
General  
A. There is a number of ways of distinguishing between forged and
rolled products, where this distinction needs to be made
(headings 7207, 7214, 7216, 7218, 7224 and 7228).
If the whole piece is available, it should first of all be examined for
the way the cross-section varies:
— if the variations are not regularly repeated, the product is forged;
— if, on the other hand, there are regularly repeated variations, or if
the cross-section is constant, the product may be forged or 
rolled. In this case, all the following criteria should be examined:  
1.dimensions of the cross-section
If these are large (cross-section with an area of more than
150 000 mm  2), the product is probably forged. If they are
small (minimum dimension less than 15 mm), the product
is probably rolled;
2.shape of the cross-section
If it is simple (for example, square, rectangular, round,
hexagonal, etc.), the product may be either rolled or forged,
whereas products of a more complex shape are almost always
obtained by rolling;
3.length
If a product is more than 5 m long, it is almost certainly
rolled; if it is shorter, it may be either rolled or forged;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 395 
4.dimensional tolerances
The tolerances in the dimensions of the cross-section are 
stricter in rolled products than in forged products;  
5.metallographic aspect
Since, normally, the reduction ratio of rolled products is 
significantly greater than for forged products, it is almost 
always possible to distinguish between them by examination 
under a microscope.  
The principal factors to be examined are inclusions and 
structure:  
(a) inclusions in rolled products are thin, very elongated and
almost perfectly parallel to the direction of rolling; in
forged products, on the other hand, they are less
elongated (almost elliptical in shape) and are not
perfectly parallel;
(b) the structure of rolled products examined after annealing,
if the product has been hardened and tempered, has
almost perfectly rectilinear division marks parallel to
the direction of rolling. In forged products, on the other
hand, this is much less common and sometimes almost
non-existent;
6.quantity
Forged products are generally delivered in small quantities.  
Rolling can be carried out either hot or cold. Depending on 
the shape of the piece to be rolled and on the shape and 
positioning of the rollers, the process can be used to 
produce flat products, such as sheet and plate or hoop and 
strip, or bars and rods of round or polygonal cross-section, or 
sections of varying cross-sections, tubes, pipes, etc.  
B. For the definition of certain types of plastic deformation (such as
rolling, forging, stamping), see the HS General Explanatory Note to
Chapter 72, part (IV), (A) and (B).
C. For the difference between hot-rolled or hot-drawn products and
products obtained or finished in the cold state, see the HS General
Explanatory Note to Chapter 72, part (IV), (B), final paragraph.
Some of the above differences between hot-rolled and cold-rolled 
products may be diminished or eliminated when cold-rolled products 
are annealed; equally, in the case of hot-rolled products which have 
a light cold-finishing, the differences are limited to surface hardness 
and appearance.  ▼B
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Hot-rolled or hot-drawn bars, rods, shapes, angles and sections may 
be cold-finished by drawing or other processes — notably, rectifi ­
cation or calibration — giving the product a better finish. This 
operation renders them classifiable as ‘cold-formed or cold-finished’.  
However, cold dressing and rough scaling are not considered to be 
rectification or calibration processes, and therefore do not affect the 
classification of bars, rods, angles, shapes and sections, not further 
worked than hot-rolled or extruded. Similarly, such bars and rods, 
when twisted, are not to be considered as cold-finished.  
D. For the definition of cladding, see the HS General Explanatory Note
to this chapter, part (IV), (C), (2), (e).
Base metals clad with precious metals, whatever the thickness of the 
cladding, fall in Chapter 71 (see the HS Explanatory Notes to 
Chapter 71).  
E. For comments on surface treatments, see the HS General
Explanatory Note to Chapter 72, part (IV), (C), (2), (d).
F. Unfinished forgings no longer having the rough appearance of
pieces roughly shaped by forging of heading 7207, 7218 or 7224
are to be classified in the headings appropriate to the finished
articles, which are generally in Chapters 82, 84, 85 and 87. Thus,
iron or steel forgings for the manufacture of crankshafts are proper
to heading 8483.
I. PRIMARY MATERIALS; PRODUCTS IN
GRANULAR OR POWDER FORM
7201 Pig iron and spiegeleisen in pigs, blocks or other
primary forms 
Pig iron and spiegeleisen are defined in notes 1(a) and 1(b) 
to this chapter. 
Pig iron as defined in note 1(a) to this chapter which 
contains by weight more than 6 % but not more than 
30 % of manganese is to be classified as spiegeleisen (sub ­
heading 7201 50 90). If an alloy having this percentage of 
manganese contains another element in a proportion higher 
than those listed in note 1(a), for example, a silicon content 
of more than 8 %, it must be classified with the ferro-alloys; 
in the case given as an example, it would be classified in 
subheadings 7202 21 00 to 7202 29 90 (ferro-silicon). (If it 
contains more than 30 % manganese and 8 % silicon, it 
must be regarded as a ferro-silicon-manganese falling in 
subheading 7202 30 00, and if it contains an additional 
alloy element in the proportions laid down in note 1(c), it 
must be classified in subheading 7202 99 80).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 397 
Pig iron as defined in note 1(a) to this chapter which is not 
spiegeleisen, and which must therefore be classified in 
subheadings 7201 10 11 to 7201 50 90, is that which 
contains 6 % or less of manganese. In this type of pig 
iron, a distinction is made between non-alloy pig iron (sub ­
headings 7201 10 11 to 7201 20 00), and alloy pig iron 
(subheading 7201 50 10 or 7201 50 90), depending on the 
content of alloy element. 
Alloy pig iron is defined in subheading note 1(a) to this 
chapter; non-alloy pig iron may not contain by weight, 
taken separately or together, more than: 
— 0,2 % of chromium, 
— 0,3 % of copper, 
— 0,3 % of nickel, 
— 0,1 % of each of the following elements: aluminium, 
molybdenum, titanium, tungsten, vanadium.  
7201 50 10 Alloy pig iron containing by weight not less than 0,3 %
but not more than 1 % of titanium and not less than 
0,5 % but not more than 1 % of vanadium  
The products of this subheading are used mainly for the 
production of components which need to be particularly 
wear-resistant, such as crankshafts, brake drums, pump 
pistons, rolling cylinders, drop-forging dies, piping elbows, 
ingot moulds. 
7201 50 90 Other 
This subheading includes the following types of pig iron: 
1. those containing nickel (from 0,5 to 3,5 %), for the
manufacture of articles with a high resistance to stress;
2. ‘Ni-Hard’ (containing 3,3 to 5 % nickel and 1,4 to 2,6 %
chromium), for the manufacture of articles with a high
resistance to wear;
3. those with a high content of nickel, chromium, silicon or
copper, for the manufacture of articles which must resist
corrosion;
4.those also containing nickel or chromium, for the manu ­
facture of heat-resistant articles;
5.those containing copper.
7202 Ferro-alloys  
Note 1(c) to this chapter defines ‘ferro-alloys’, specifying in 
particular the limits of contents of non-ferrous alloy 
elements and of the element iron.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 398 
For the classification of ferro-alloys in the subheadings of 
heading 7202, see subheading note 2 to this chapter. 
Thus, for example, a ferro-alloy containing more than 30 % 
of manganese and 8 % or less of silicon is classified in 
subheadings 7202 11 20 to 7202 19 00; if, however, it 
contains more than 30 % manganese and more than 8 % 
silicon, it is classified in subheading 7202 30 00. Similarly, 
a ferro-silico-mangano-aluminium alloy must contain more 
than 8 % silicon, more than 30 % manganese and more than 
10 % aluminium to be classified in subheading 7202 99 80. 
If a binary, ternary or quaternary ferro-alloy is not 
specifically named, it is classified in 
subheading 7202 99 80. 
Waste products of the iron and steel industry, which are 
melted down and roughly recast in the form of ingots 
(teemed waste), and have the composition of a ferro-alloy 
and are used as addition products in the manufacture of 
special steels, are classified in the subheadings of 
heading 7202 according to the constituent material. 
This heading does not cover residues from the fusion of 
non-ferrous metals, which, because of the presence of 
sulphur or phosphorous or some other impurity, cannot be 
used as ferro-alloys (generally, heading 2620).  
7202 11 20 to 
7202 19 00 Ferro-manganese 
Ferro-manganese takes the form of rough pieces with a 
white gleaming fracture. It is brittle and very hard. It is 
used for deoxidating, desulphurising and recarburising 
steel and, by the addition of manganese, as an alloying 
element.  
7202 11 20 and 
7202 11 80 Containing by weight more than 2 % of carbon 
These subheadings include those types of ferro-manganese 
known as high carbon (high carbon ferro-manganese). The 
most commonly used quality contains 6 to 7 % of carbon; 
the manganese content must be greater than 30 % but is 
generally between 70 and 80 %.  
7202 19 00 Other 
This subheading covers ferro-manganese with a medium 
(1,25 to 1,5 %) or low (less than 0,75 %) carbon content; 
the manganese content may vary from 80 to 90 %. 
Such products are used in the manufacture of manganese 
alloy steel requiring a low carbon content.  
7202 21 00 to 
7202 29 90 Ferro-silicon  
Ferro-silicon has a shiny grey fracture and is brittle. In 
trade, there are types containing from 10 % to almost 
96 % silicon, with a low carbon content (0,1 to 0,2 %).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 399 
It is used either for refining steel or for the manufacture of 
steels which contain silicon (particularly ‘electrical sheet 
and plate’), or (instead of silicon, which is more expensive) 
as a reducer (silicon-thermal process) in other metallurgical 
processes, for example, in magnesium metallurgy.  
7202 30 00 Ferro-silico-manganese  
Ferro-silico-manganese, also known simply as 
silico-manganese, is used in various forms containing 
more than 8 % and up to 35 % of silicon, more than 
30 % and up to 75 % of manganese and up to 3 % of 
carbon. 
Its uses are similar to those of ferro-silicon, but the 
combined effect of silicon and manganese minimizes the 
inclusion of non-metallic substances and ultimately 
reduces the oxygen content.  
7202 41 10 to 
7202 49 90 Ferro-chromium  
Ferro-chromium takes the form of very hard crystalline 
masses, the crystals being sometimes very developed. 
It generally contains 60 to 75 % of chromium; the carbon 
content is 4 to 10 % in common ferro-chromium and may 
be as low as 0,01 % with a corresponding reduction in 
brittleness. It is used for producing chromium steels.  
7202 50 00 Ferro-silico-chromium  
Ferro-silico-chromium generally contains 30 % of silicon 
and 50 % of chromium and the carbon content may be 
high or very low as in the case of ferro-chromium. 
It is used for the same purpose as ferro-chromium; the 
presence of silicon facilitates the deoxidating of steel.  
7202 60 00 Ferro-nickel  
Ferro-nickel falling in this subheading contains less than 
0,5 % of sulphur and is generally used as an alloying 
element in the manufacture of nickel steel. 
Ferro-nickel with a sulphur content of 0,5 % or more cannot 
be used in that state for the manufacture of nickel steels; it 
is regarded as an intermediate product of nickel metallurgy 
and is, therefore, classified in heading 7501. 
However, certain alloys known in the trade as cast nickel 
and used for casting particular articles to resist corrosion or 
high temperatures are classified in this subheading. This is 
the case with, for example, certain types of austenitic cast 
iron, commercially known under various registered trade 
names, and containing up to 36 % of nickel, 6 % of 
chromium, 6 % of silicon, more than 2 % of carbon and 
sometimes small quantities of other elements (aluminium, 
manganese, copper, etc.). For the purposes of the 
Combined Nomenclature, these products cannot be 
considered as pig iron because of their nickel content, 
which is above 10 %, nor as steel, because their carbon 
content is above 2 %.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 400 
7202 99 80 Other 
This subheading includes ferro-silico calcium, 
ferro-mangano-titanium, ferro-silico-nickel, ferro-silico- 
alumino-calcium, ferro-aluminium, ferro-silico-aluminium 
and ferro-silico-mangano-aluminium. 
Ferro-aluminium generally contains between 12 and 30 % 
of aluminium. 
Certain types of ferro-aluminium are sometimes used 
directly for the casting of special parts because of their 
high corrosion-resistance, even at high temperature, and 
because of their magnetic and thermal properties. 
Ferro-silico-aluminium is used in various types of alloys 
containing, for example: 
— 45 % silicon and 20 to 25 % aluminium; 
— 65 to 75 % silicon, over 10 % and up to 15 % 
aluminium and 3 to 4 % titanium; 
— 20 to 25 % silicon, 20 to 25 % manganese and over 10 
to 12 % aluminium. 
Ferro-silico-mangano-aluminium generally contains 20 % 
silicon, 35 % manganese and 10 to 12 % aluminium.  
7203 Ferrous products obtained by direct reduction of iron
ore and other spongy ferrous products, in lumps, 
pellets or similar forms; iron having a minimum purity 
by weight of 99,94 %, in lumps, pellets or similar forms 
7203 90 00 Other 
In addition to the products mentioned in the second part of 
heading 7203, which are covered in the penultimate 
paragraph of the HS Explanatory Note to this heading, 
this subheading includes spongy ferrous products obtained 
by means other than the direct reduction of iron ore, i.e., 
those obtained from molten pig iron by the atomisation 
technique.  
7204 Ferrous waste and scrap; remelting scrap ingots of iron
or steel  
In addition to the waste and scrap described in the HS 
Explanatory Note to heading 7204, (A), this heading also 
includes used cut-up rails of less than 1,5 m in length (see 
the explanatory note to subheading 7302 10 90).  
7204 41 10 Turnings, shavings, chips, milling waste, sawdust and
filings  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 401 
This subheading does not include milling waste and filings 
separated from foreign bodies (for example, by magnetic 
processes) and which are made homogeneous in grain size 
(for example, by screening). Depending on their grain size 
(see note 8(b) to Section XV and note 1(h) to this chapter), 
these products fall in subheading 7205 10 00, 7205 21 00 or 
7205 29 00.  
7204 49 10 Fragmentised (shredded) 
Fragmentised (shredded) waste and scrap covers products of 
which 95 % by weight have no dimension greater than 
200 mm. 
7204 49 90 Other 
This subheading includes waste and scrap in bulk which 
contain, for example, a mixture of cast iron, tinned iron 
and different kinds of steel.  
7204 50 00 Remelting scrap ingots 
Remelting scrap ingots with the chemical composition of 
a ferro-alloy used as additions in the production of special 
steel are classified in the appropriate subheadings of 
heading 7202.  
7205 Granules and powders, of pig iron, spiegeleisen, iron or
steel 
7205 21 00 and 
7205 29 00 Powders 
The products of these subheadings may be mixed either 
with alloying elements for certain of the purposes 
mentioned in the HS Explanatory Note to heading 7205, (B), 
or with protective elements (for example, zinc) to prevent 
the risk of spontaneous combustion of the iron.  
II. IRON AND NON-ALLOY STEEL
7208  Flat-rolled products of iron or non-alloy steel, of a width 
of 600 mm or more, hot-rolled, not clad, plated or 
coated 
The term ‘re-rolling’ for the purposes of the subheadings of 
this heading is limited to the process by which the metal is 
passed between inversely rotating rolls and is thereby 
reduced in thickness. This process may also have the 
effect of improving the metal surface or its mechanical 
properties. The term ‘re-rolling’ does not however cover 
the ‘skin-pass’ process which causes a slight reduction is 
thickness or other processes under which the metal is 
shaped but not reduced in thickness.  
7208 90 20 and 
7208 90 80 Other 
These subheadings cover hot-rolled flat products which have 
undergone one or more of the surface treatments mentioned 
in the HS Explanatory Note to heading 7208, second para ­
graph, (3) to (5) and/or cut to shape other than square or 
rectangular.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 402 
These subheadings also cover hot-rolled flat products which, 
after rolling, have undergone working such as corrugating, 
perforation, bevelling or rounding at the edges. 
However, products with patterns in relief resulting directly 
from rolling, are not considered as having undergone 
working in the meaning of these subheadings.  
7209 Flat-rolled products of iron or non-alloy steel, of a width 
of 600 mm or more, cold-rolled (cold-reduced), not clad, 
plated or coated  
7209 90 20 and 
7209 90 80 Other 
The explanatory note to subheadings 7208 90 20 and 
7208 90 80 applies,  mutatis mutandis . 
7210 Flat-rolled products of iron or non-alloy steel, of a width 
of 600 mm or more, clad, plated or coated  
For the purposes of this heading, clad products are those 
which have undergone cladding as defined in the HS 
General Explanatory Note to this chapter, part (IV), (C), 
(2), (e), and plated or coated products are those which 
have undergone one of the treatments included in the part 
mentioned above of the HS General Explanatory Note, (d), 
(iv) and (v).
7210 12 20 Tinplate  
This subheading does not include varnished tinplate (sub ­
heading 7210 70 10).  
7210 20 00 Plated or coated with lead, including terne-plate  
For the purposes of this subheading, ‘terne-plate’ is 
understood to mean flat-rolled products with a thickness 
of less than 0,5 mm which are coated, by means of elec ­
trolysis or by immersion in a molten metal bath, with a 
layer made up of lead-tin alloy. The amount of lead on 
the two surfaces may not exceed 120 g/m  2of the product. 
7210 30 00 Electrolytically plated or coated with zinc  
See the HS Explanatory Note to subheadings 7210 30, 
7210 41 and 7210 49.  
7210 41 00 Corrugated 
See the HS Explanatory Note to heading 7208, sixth 
paragraph.  
7210 61 00 Plated or coated with aluminium-zinc alloys  
This subheading includes flat-rolled products plated or 
coated with alloys in which aluminium predominates by 
weight over zinc. Other alloy elements are permitted.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 403 
7210 90 80 Other 
In addition to enamelled sheets or plates, this subheading 
includes silvered, gilded or platinum-plated sheets and 
plates, i.e., coated with precious metals on one or both 
sides, by processes other than cladding. The processes 
involved are mainly electrolytic depositions, spraying and 
evaporation under vacuum (see the HS General Explanatory 
Note to this chapter, part (IV), (C), 2, (d), (iv)).  
7211 Flat-rolled products of iron or non-alloy steel, of a width 
of less than 600 mm, not clad, plated or coated 
This heading does not cover flat-rolled products of a shape 
other than square or rectangular, even if their width is less 
than 600 mm (heading 7208).  
7212 Flat-rolled products of iron or non-alloy steel, of a width 
of less than 600 mm, clad, plated or coated 
The explanatory notes to heading 7210 and its subheadings 
apply, mutatis mutandis . 
7212 10 10 Tinplate, not further worked than surface-treated 
This subheading does not include tinplate, not further 
worked than varnished (subheading 7212 40 20). 
7212 50 61 Plated or coated with aluminium-zinc alloys  
The explanatory note to subheading 7210 61 00 applies,  
mutatis mutandis . 
7214 Other bars and rods of iron or non-alloy steel, not 
further worked than forged, hot-rolled, hot-drawn or 
hot-extruded, but including those twisted after rolling 
7214 10 00 Forged 
For the difference between forged and rolled products, see 
the general explanatory note to this chapter, (A).  
7215 Other bars and rods of iron or non-alloy steel  
7215 50 11 to 
7215 50 80 Other, not further worked than cold-formed or 
cold-finished  ▼B
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Hot-rolled bars may be cold-finished by drawing or other 
process — notably, rectification or calibration — giving the 
product a better finish. The amelioration of the finish is the 
reduction of the tolerances on the diameter and on the oval ­
isation and the elimination from the surface of any default 
such as micro-cracks or decarburised zones. This operation 
renders them classifiable as ‘cold-formed’ or ‘cold-finished’. 
They generally have a smooth and rather homogeneous 
surface. They are free from grooves and other superficial 
defects, although the sized bars can have very weak to 
average roughness, according to the degree of rectification. 
Surface treatments in addition to that mentioned above, such 
as polishing, are excluded (see the explanatory note to 
subheading 7215 90 00).  
7215 90 00 Other 
This subheading covers forged, hot-rolled or hot-drawn bars 
and rods and those obtained by cold-working, which have 
undergone: 
1. surface treatment in addition to that mentioned in the HS
Explanatory Note to heading 7214, fourth paragraph, (1)
to (3), for example, polishing, burnishing, artificial
oxidation, phosphatising, oxalating, coating and
cladding; or
2. mechanical working such as perforation or calibration.
7216 Angles, shapes and sections of iron or non-alloy steel  
This heading does not include perforated angles and 
‘Halfen’ angles, shapes and sections, which fall in 
heading 7308 and are described in the explanatory note to 
that heading.  
7216 32 11 With parallel flange faces  
This subheading covers only sections in which both the 
inner and outer flange faces are parallel. 
The sections have the following shape:
  
7216 32 91 With parallel flange faces  
See the explanatory note to subheading 7216 32 11.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 405 
7216 50 91 Bulb flats 
This subheading covers products having a uniform solid 
cross-section along their whole length as illustrated below, 
their width is generally under 430 mm. The height ‘a’ of the 
bulb is usually one-seventh of the width ‘b’ of the bulb flat.
  
7216 69 00 Other 
This subheading covers angles, shapes and sections which 
have been cold-formed or cold-finished by drawing with 
reduction in thickness.  
7216 91 10 and 
7216 91 80 Cold-formed or cold-finished from flat-rolled products  
The explanatory note to subheading 7215 90 00 applies,  
mutatis mutandis . 
7216 91 10 Profiled (ribbed) sheets 
Profiled (ribbed) sheets are mainly used as façade cladding. 
They are typically shaped as below: 
This subheading does not include profiled sheets with 
mounting devices (subheading 7308 90 59).
  
7216 99 00 Other 
The explanatory note to subheading 7215 90 00 applies,  
mutatis mutandis . 
III. STAINLESS STEEL
7219  Flat-rolled products of stainless steel, of a width of 
600 mm or more  
7219 90 20 and 
7219 90 80 Other 
These subheadings cover hot-rolled or cold-rolled flat 
products which have undergone one or more of the 
surface treatments mentioned in the HS General Explanatory 
Note to this chapter, part (IV), (C), (2), (d) and (e) or cut to 
shape other than square or rectangular.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 406 
These subheadings also cover hot-rolled or cold-rolled flat 
products which have undergone, after rolling, operations 
such as perforating, bevelling or edge-rounding.  
7220 Flat-rolled products of stainless steel, of a width of less 
than 600 mm 
This heading does not cover flat-rolled products of a shape 
other than square or rectangular, even if their width is less 
than 600 mm (heading 7219).  
IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS
AND RODS, OF ALLOY OR NON-ALLOY STEEL
7225 Flat-rolled products of other alloy steel, of a width of
600 mm or more  
7225 11 00 Grain-oriented  
Grain-oriented flat-rolled products are those whose magnetic 
properties are markedly better parallel to the rolling 
direction than perpendicular to the rolling direction (‘Goss 
texture’). Such products are generally coated with an insu ­
lating layer usually consisting of a glass-like film (mainly of 
magnesium silicates).  
7226 Flat-rolled products of other alloy steel, of a width of less 
than 600 mm 
7226 11 00 Grain-oriented  
See the explanatory note to subheading 7225 11 00.  
7226 99 10 Electrolytically plated or coated with zinc  
See the HS Explanatory Note to subheadings 7210 30, 
7210 41 and 7210 49. 
7226 99 30 Otherwise plated or coated with zinc  
See the HS Explanatory Note to subheadings 7210 30, 
7210 41 and 7210 49. 
7227 Bars and rods, hot-rolled, in irregularly wound coils, of
other alloy steel  
7227 90 95 Other  
This subheading includes welding wire, other than that of 
heading 8311. 
7228 Other bars and rods of other alloy steel; angles, shapes
and sections, of other alloy steel; hollow drill bars and 
rods, of alloy or non-alloy steel  
7228 40 10 and 
7228 40 90 Other bars and rods, not further worked than forged 
For the distinction between forged and rolled products, see 
the general explanatory note to this chapter, (A).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 407 
CHAPTER 73  
ARTICLES OF IRON OR STEEL 
7301 Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements; welded 
angles, shapes and sections, of iron or steel 
This heading covers sheet piling and welded angles, shapes 
and sections which have undergone working such as 
drilling, twisting, etc., provided that such working has not 
conferred on them the character of products covered 
elsewhere.  
7301 20 00 Angles, shapes and sections 
This subheading does not cover perforated angles and 
‘Halfen’ angles, shapes and sections (heading 7308).  
7302 Railway or tramway track construction material of iron
or steel, the following: rails, check-rails and rack rails, 
switch blades, crossing frogs, point rods and other 
crossing pieces, sleepers (cross-ties), fish-plates, chairs, 
chair wedges, sole plates (base plates), rail clips, 
bedplates, ties and other material specialised for 
jointing or fixing rails  
7302 10 10 Current-conducting, with parts of non-ferrous metal 
This subheading covers only current-conducting rails, 
excluding running rails, the contact surface of which is of 
non-ferrous metal (aluminium, copper) or which are 
equipped with connecting pieces made of non-ferrous 
metals. 
Conductor rails falling in this subheading also commonly 
called ‘third (or fourth) rails’, have the same cross-section as 
a running rail or have a double T or rectangular or trap ­
ezoidal etc. cross-section, and are made of steel which is 
generally softer than that of running rails, because their 
mechanical properties can be sacrificed to the electrical 
qualities: the electrical resistivity, which in the steel of 
running rails is about 0,19 × 10  –6ohm m, is only 
0,11 ohm m for steel with a low carbon content (0,08 % 
approximately) and manganese content (0,20 %) and even 
0,10 ohm m for Armco iron (practically pure iron: 99,9 %). 
Conductor rails can have an upper, lateral or lower contact 
and are often protected by a coating of resin which leaves 
uncovered the side on which the skid runs.  
7302 10 22 and 
7302 10 28 Vignole rails 
The Vignole rail, named after its inventor, is the type of rail 
commonly used for general and high-speed railway tracks or 
mountain railways or regional networks. 
They have the following shape:  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 408 
7302 10 40 Grooved rails  
Grooved rails are special-purpose rails for tramways and for 
industrial uses such as cranes and overhead transporters. 
The profile of the rail is designed in such a way that the 
flange of the wheel fits into the hollow space of the groove. 
They have the following shape:
  
7302 10 90 Used 
This subheading does not include used rails regarded as 
scrap of heading 7204, for example, twisted rails and 
cut-up rails of less than 1,5 m in length.  
7303 00 Tubes, pipes and hollow profiles, of cast iron 
7303 00 10 Tubes and pipes of a kind used in pressure systems  
This subheading includes cast-iron tubes and pipes 
commonly used as supply lines (often buried) for gas and 
water and which can withstand a pressure of at least 
10,13 bar. Such tubes and pipes are manufactured almost 
exclusively from particularly high-strength ductile cast iron 
(minimum tensile strength: 420 MPa) and must possess 
particularly good mechanical properties (in particular 
plastic deformation) if they are not to fracture as a result 
of gradual shifts in the soil. They therefore have a yield 
point of at least 300 MPa.  
7304 Tubes, pipes and hollow profiles, seamless, of iron (other
than cast iron) or steel 
Articles of this heading, of a length which does not exceed 
twice the greatest external dimension of the cross-section, 
are not considered as tubes or pipes. They are considered to 
be either tube or pipe fittings (heading 7307) or washers 
(heading 7318).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 409 
This heading covers also articles which are threaded 
regardless of the ratio of the threaded part as compared to 
the overall length of the article (see also the HS Explanatory 
Note to Chapter 73, General, (1)).  
7304 31 20 Precision tubes 
The products of this subheading are characterised by their 
smooth, shiny or polished internal or external surfaces and 
by the fact that their tolerances are stricter than those for 
hot-finished tubes. 
Tubes meeting the requirements of ISO Standard 3304 and 
the related national standards are used for applications such 
as hydraulic or pneumatic circuits, shock absorbers, 
hydraulic or pneumatic screws, and generally for the 
fabrication of parts for motor vehicles, motors or machines. 
However, tubes meeting the provisions of ISO 
Standards 6759 and 9329 and the relevant national 
standards are used as conduits in pressure vessels: boilers, 
superheaters, heat-exchangers and feedwater heaters for 
power stations, where the tolerances imposed on precision 
tubing are required.  
7304 39 10 Unworked, straight and of uniform wall-thickness, for
use solely in the manufacture of tubes and pipes with 
other cross-sections and wall-thicknesses  
This subheading includes seamless steel tubes, usually 
obtained by piercing and hot-rolling or by piercing and 
hot-drawing; they are usually called ‘blanks’. They are 
intended to be transformed into tubes of other shapes and 
wall-thickness with more reduced dimensional tolerances. 
They are presented with the ends roughly cut off and 
deburred, but are otherwise unfinished. Their exterior and 
interior surfaces are rough and not descaled. They are not 
oiled, zinc-coated or painted.  
7304 39 52 and 
7304 39 58 Threaded or threadable tubes (gas pipe) 
These tubes are obtained by hot-rolling and calibration. 
They have an external diameter of 13,5 to 165,1 mm, and 
are delivered with smooth ends or threaded ends with 
sleeves. They have either an unfinished surface or a 
surface with a layer of zinc or other protective product, 
for example, plastic or bitumen. 
Hot-finishing gives them mechanical properties which 
enable them to be cut to the length at which they are to 
be used, bent and where necessary threaded  in situ . 
They are used mainly for the distribution of steam, water or 
gas in buildings. 
They meet the requirements of ISO Standard 65 and the 
relevant national standards.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 410  
7304 49 10 Unworked, straight and of uniform wall-thickness, for
use solely in the manufacture of tubes and pipes with 
other cross-sections and wall-thicknesses  
See the explanatory note to subheading 7304 39 10.  
7304 51 81 Precision tubes 
See the explanatory note to subheading 7304 31 20.  
7304 59 10 Unworked, straight and of uniform wall-thickness, for
use solely in the manufacture of tubes and pipes with 
other cross-sections and wall-thicknesses  
See the explanatory note to subheading 7304 39 10.  
7305 Other tubes and pipes (for example, welded, riveted or
similarly closed), having circular cross-sections, the 
external diameter of which exceeds 406,4 mm, of iron 
or steel  
The explanatory note to heading 7304 applies,  mutatis 
mutandis . 
7306 Other tubes, pipes and hollow profiles (for example,
open seam or welded, riveted or similarly closed), of 
iron or steel 
The explanatory note to heading 7304 applies,  mutatis 
mutandis . 
7306 30 11 and 
7306 30 19 Precision tubes, with a wall thickness 
These subheadings cover both precision tubes not further 
worked than calibrated and precision tubes welded and 
cold-drawn. 
1.Tubes not further worked than calibrated
These tubes are generally obtained by continuous
welding, without filler metal, by electrical resistance or
induction welding, from coiled flat-rolled products,
hot-rolled or cold-rolled, after cold forming in the longi ­
tudinal direction.
For the most part, their surfaces are free of scale and
oiled, as a result of lubrication during forming, welding
and calibrating. There is no external weld seam, this
having been ground down immediately after welding.
In some cases, the weld seam is also removed from the
internal surface of the product.
Following cold working and calibration, these products
are delivered in the work-hardened state, unless heat
treatment for the regeneration of the structure is not
required.
They are mainly used for the manufacture of parts of
motor vehicles or machines, metal furniture, bicycle
frames, perambulators, gates and balustrades.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 411 
2.Welded, drawn tubes
7306 30 41 and 
7306 30 49  Threaded or threadable tubes (gas pipe)  
These tubes are made by the weld-forging process after hot 
working. For the other characteristics and uses, see the 
explanatory note to subheadings 7304 39 52 and 
7304 39 58. 
7306 50 20 Precision tubes 
See the explanatory note to subheadings 7306 30 11 and 
7306 30 19. 
7307 Tube or pipe fittings (for example, couplings, elbows, 
sleeves), of iron or steel  
7307 11 10 and 
7307 11 90  Of non-malleable cast iron 
The expression ‘ non-malleable ’ includes lamellar graphite 
cast iron. 
These subheadings cover cast-iron fittings, such as elbows, 
bends, sleeves, ties, collars and tees. They are connected to 
tubes or pipes of cast iron or steel by screwing, contact or 
by mechanical assembly.  
▼M16
7307 19 10 Of cast iron 
This subheading includes fittings of malleable cast iron, 
which is an intermediate product between lamellar 
graphite iron (grey iron) and cast steel. Malleable cast 
iron can be easily cast and becomes tough and malleable 
after suitable heat treatment. During the heat treatment, the 
carbon partly disappears or changes its make-up; it finally 
deposits in the form of nodules which do not impair metallic 
cohesion to such an extent as the graphite flakes in grey cast 
iron. 
Where the carbon content is 2 % or less by weight, the 
products are regarded as being of cast steel and fall in 
subheading 7307 19 90 (see note 1 to this chapter).  They meet the requiements of ISO Standard 3306 and 
the relevant national standards. ▼B
These tubes can be distinguished from welded precision
tubes not further worked than calibrated, by the fact that
no trace of a weld seam exists on either the external or
the internal surface of the tube and that their dimensional
tolerances are stricter.
Their uses are the same as those in subheadings
7304 31 20 and 7304 51 81.
They meet the requirements of ISO Standard 3305, or
those of ISO Standards 6758 and 9330 if they are used
for pressure vessels.
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 412 
See also the explanatory note to subheadings 7307 11 10 
and 7307 11 90, second paragraph. 
This subheading also includes fittings of spheroidal graphite 
cast iron.  
__________  
7307 23 10 Elbows and bends  
This subheading includes elbows and bends of constant 
thickness throughout their generating lines, as described in 
ISO Standard 3419-1981 and in the relevant national stan­
dards. 
Their ends are cut square and, in products with thicker 
walls, are chamfered to facilitate welding to the tubes. 
The fittings are presented with either 45° or 90° bends 
(known as elbows) or with 180° bends (known as bends). 
This subheading also covers elbows and bends the thickness 
of which is not constant.  
7307 23 90 Other 
This subheading covers mainly tees and crosses, sleeves, 
plugs and concentric or eccentric reducers described in 
ISO Standard 3419-1981 and in the relevant national stan­
dards. 
With respect to the finishing of the ends, see the 
explanatory note to subheading 7307 23 10.  
7307 93 11 Elbows and bends  
See the explanatory note to subheading 7307 23 10.  
7307 93 19 Other 
See the explanatory note to subheading 7307 23 90.  
7307 93 91 Elbows and bends  
See the explanatory note to subheading 7307 23 10.  
7307 93 99 Other 
See the explanatory note to subheading 7307 23 90.  
7308 Structures (excluding prefabricated buildings of
heading 9406) and parts of structures (for example, 
bridges and bridge-sections, lock-gates, towers, lattice 
masts, roofs, roofing frameworks, doors and windows 
and their frames and thresholds for doors, shutters, 
balustrades, pillars and columns), of iron or steel; 
plates, rods, angles, shapes, sections, tubes and the like, 
prepared for use in structures, of iron or steel 
In addition to the products mentioned in the HS Explanatory 
Note to heading 7308, this heading includes:  ▼M16
▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 413 
1. perforated angles (‘handy angles’ or ‘Dexion slotted
angles’) prepared for use in the assembly of metal
structures such as racks, sets of shelves, furniture,
stairs, scaffolding, roofing frameworks, presented
separately or in sets;
2. ‘Halfen’ angles, shapes and sections of approximately
omega cross-section with slits at irregular intervals
along the back, slightly humped to permit insertion of
an anchor strip, intended for embedding in concrete
floors, ceilings or walls, for the purpose of securing by
means of special bolts various types of equipment
(machines, railway track, conveyor track, monorails,
mobile cranes, piping, etc.).
7308 90 59 Other 
This subheading includes panels with an insulating core 
between a wall of profiled (ribbed) sheet as classified in 
subheading 7216 91 10 and a wall of sheet other than 
profiled (ribbed).  
7310 Tanks, casks, drums, cans, boxes and similar containers,
for any material (other than compressed or liquefied 
gas), of iron or steel, of a capacity not exceeding 300 l, 
whether or not lined or heat-insulated, but not fitted 
with mechanical or thermal equipment  
7310 21 11 Cans of a kind used for preserving food 
This subheading covers cans having the following character ­
istics: 
— the body of the can 
— is either printed with the name of the food, or 
— is delivered blank and is later provided with a label; 
— the top of the can is always opened completely, and can 
have for example a ring which allows the opening of the 
top. 
The top may, however, be supplied separately.  
7310 21 19 Cans of a kind used for preserving drink 
This subheading covers cans having the following character ­
istics: 
— the body of the can is always printed with the name of 
the drink, 
— the top is always opened partially, and can have for 
example a ring pushing or pulling a latch. 
The top may, however, be supplied separately.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 414 
7311 00 Containers for compressed or liquefied gas, of iron or
steel 
This heading does not cover portable tyre inflators 
comprising, in addition to a compressed-air reservoir, a 
pressure gauge, a filling tube, an adapter nozzle and air 
inlet and outlet valves, and in which the pressure gauge is 
used for measuring the pressure of the tyre and not the 
pressure inside the reservoir (subheading 9026 20 40 or 
9026 20 80). 
7312 Stranded wire, ropes, cables, plaited bands, slings and
the like, of iron or steel, not electrically insulated  
7312 10 61 to 
7312 10 69 Stranded wire 
Stranded wire consists of circular cross-section wires twisted 
in one or more layers around a core. Stranded wire may be 
round-strand, flat-strand or triangular strand, depending on 
the cross-section.  
7312 10 81 to 
7312 10 98 Ropes and cables (including locked coil ropes) 
Ropes generally consist of a number of strands twisted in 
one or more layers around a core. 
Locked coil ropes have one or more outer layers consisting 
wholly or partly of interlocking wires, thus providing a 
surface impervious to water or foreign bodies. They 
always have a circular cross-sectional shape.  
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets,
cotters, cotter-pins, washers (including spring washers) 
and similar articles, of iron or steel  
7318 11 00 Coach screws 
Coach screws are a special kind of wood screw which 
differs from the latter because they have a hexagonal head 
or a square head and may have a fixed cap. 
There are two types of coach screws: 
— screws used to secure railway lines to sleepers of wood 
which are, in principle, large wood screws with a 
hexagonal or square unslotted head (see example A); 
— screws used for assembling rafters and for similar heavy 
woodwork which, in view of their use, have a diameter 
of the shank which is more than 5 mm (see example B ). ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 415 
Example A
  
Example B  
7318 14 91 Spaced-thread screws 
This subheading covers hardened screws with head and 
fixing thread (V-thread) for driving into sheet metal. The 
thread, which is not metric, extends from the shank end to 
the head. The shank end is pointed or a journal. They 
typically have the following appearance:
  
7318 15 20 For fixing railway track construction material  
This subheading includes: 
1.hook bolts which generally have a square or trapezoidal
head, with or without a square neck, and which are used
for metal sleepers;
2.fish bolts which generally have a square or round head
and oval neck, and which are used to join rails to one
another;
3.other bolts for fixing railway track construction material,
which are generally supplied with nuts attached and
which have a shank thickness not less than 18 mm.
7318 15 35 to 
7318 15 48 Without heads 
These subheadings include goods which typically have the 
following appearance:  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 416 
7318 15 95 Other 
This subheading includes screws and bolts with square 
socket heads or square, octagonal or triangular heads,
  
round-headed screws and bolts of various types, for 
example:
  
7318 16 92 and 
7318 16 99 Other, with an inside diameter 
The inside diameter must be measured at the root of the 
thread. The diameter of bolts, on the other hand, must be 
measured at the crest of the thread.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 417 
7320 Springs and leaves for springs, of iron or steel 
7320 10 11 Laminated springs and leaves therefor 
Laminated springs are hot-worked leaf-springs with a cross- 
section tapering from the mid-point to either end.  
7320 20 81 Coil compression springs 
Coil compression springs are designed to react to pressure 
and are, therefore, open-coiled.  
7320 20 85 Coil tension springs 
Coil tension springs are designed to react to tension and are, 
therefore, close-coiled.  
7320 20 89 Other 
This subheading includes coil torsion springs and volute 
springs. Coil torsion springs typically have the following 
appearance:
  
Volute springs typically have the following appearance:
  
7320 90 30 Discs springs  
Discs springs typically have the following appearance:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 418 
7324 Sanitary ware and parts thereof, of iron or steel  
7324 10 00 Sinks and washbasins, of stainless steel  
Stainless steel is defined in note 1(e) to Chapter 72. The 
articles of this subheading are usually made of stainless steel 
of the austenitic type containing approximately 18 % 
chromium and 8 % nickel. 
They are produced either by the deep drawing of a sheet of 
stainless steel to give a one-piece sink or by the joining of 
one or more sink units with one or two smooth or chan ­
nelled draining boards.  
7326 Other articles of iron or steel  
7326 20 00 Articles of iron or steel wire  
This subheading includes products consisting of one or 
more steel wires sandwiched between two strips of paper 
or plastic, not cut to length. These goods are generally 
supplied on spools for use with automatic bag-closing 
machines. 
When cut into short lengths (suitable for sealing bags, 
sachets, etc.), these products are classified in heading 8309 
(see the HS Explanatory Note to heading 8309, second 
paragraph, (9)).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 419 
CHAPTER 74  
COPPER AND ARTICLES THEREOF 
7406 Copper powders and flakes  
7406 20 00 Powders of lamellar structure; flakes  
Powders of lamellar structure can be distinguished by 
microscope. They are extremely fine-grained, usually 
shiny, a little oily and are generally used as pigments for 
paints. 
Flakes can be distinguished by the naked eye or through a 
magnifying glass. They appear as small, fine, irregular 
scales and are generally used as a coating material.  
7407 Copper bars, rods and profiles  
This heading includes profiles with a closed contour (hollow 
profiles), provided that they do not comply with the defi ­
nition of tubes and pipes.  
7411 Copper tubes and pipes  
The explanatory note to heading 7304 applies,  mutatis 
mutandis . ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 420  
CHAPTER 75  
NICKEL AND ARTICLES THEREOF 
7507 Nickel tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves) 
7507 11 00 and 
7507 12 00 Tubes and pipes  
The explanatory note to heading 7304 applies,  mutatis 
mutandis . ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 421 
CHAPTER 76  
ALUMINIUM AND ARTICLES THEREOF 
7602 00 Aluminium waste and scrap  
This heading does not cover unwrought waste and scrap 
which has been remelted (heading 7601).  
7602 00 11 Turnings, shavings, chips, milling waste, sawdust and
filings; waste of coloured, coated or bonded sheets and 
foil, of a thickness (excluding any backing) not exceeding 
0,2 mm 
This subheading covers turnings, shavings, chips or 
sawdust, milling waste and filings which constitute the 
waste from products which have been worked on by lathe, 
milling machine, plane, drill, saw, grinding machine or file. 
This subheading also covers waste of coloured, coated or 
bonded sheets and foil, of a thickness (excluding any 
backing) not exceeding 0,2 mm. 
This waste must undergo a special treatment, before 
recovery of the metal, for the removal of foreign substances 
(grease, oil, coatings, paper, etc.)  
7602 00 19 Other (including factory rejects)  
This subheading covers all aluminium waste not covered by 
subheading 7602 00 11. 
‘Factory rejects’ is to be taken to mean new articles, 
finished or unfinished, which because of a manufacturing 
fault (for example, a defect in the metal structure or a defect 
resulting from processing) can be used only for the recovery 
of the metal.  
7602 00 90 Scrap 
Aluminium scrap is to be taken to mean old aluminium 
articles which have become unfit for their original use 
because they have been broken, cut or become worn, 
together with scrap from these articles.  
7603 Aluminium powders and flakes  
7603 20 00 Powders of lamellar structure; flakes  
See the explanatory note to subheading 7406 20 00.  
7608 Aluminium tubes and pipes  
The explanatory note to heading 7304 applies,  mutatis 
mutandis . ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 422 
CHAPTER 78  
LEAD AND ARTICLES THEREOF 
7801 Unwrought lead 
7801 91 00 Containing by weight antimony as the principal other
element 
This subheading includes lead-antimony alloys used mainly 
for the manufacture of accumulator plates (Pb 92 to 94 %, 
Sb 6 to 8 %) and ternary alloys (lead-antimony-tin) in 
which the weight of antimony exceeds that of tin, used 
for printing type (Pb 55 to 88 %, Sb 10 to 30 %, Sn 2 
to 25 %). 
Antimony makes lead harder and more brittle.  
7801 99 90 Other 
This subheading includes: 
1.lead-tin-antimony alloys with up to 20 % of tin and
10 % of antimony used as anti-friction alloys;
2.lead-tin alloys used for soldering;
3.lead-arsenic alloys (arsenic hardens lead and makes it
easier to obtain spherical lead shot).
7806 00 Other articles of lead  
7806 00 10 Containers with an anti-radiation lead covering, for the
transport or storage of radioactive materials ( Euratom ) 
With the exception of the containers for transport referred to 
in subheading 8609 00 10, this subheading covers all types 
of receptacles made of or armoured with lead, for the 
transport or storage of radioactive materials, so that the 
radiation emitted cannot damage objects or persons in the 
immediate vicinity. These receptacles range from simple 
cylindrical drums with a cap or simple small boxes with a 
lid, wholly of lead, to large containers, whether or not 
coated inside with stainless steel and covered or reinforced 
on the outside by steel bands and fitted with hooks, 
supports, double walls, flanges, special valves, cooling 
water circulators, shelves, whether or not pivoting, etc. 
In certain cases, they may comprise two or more separable 
concentric casings or a number of separable components. 
They are designed to be heat-proof, shock-proof and 
water-resistant, to resist corrosion from their contents and, 
moreover, to be easily decontaminated inside and out.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 423 
This subheading does not include small cylindrical lead 
receptacles intended as pulse counters for radioactive 
materials (subheading 7806 00 80).  
7806 00 80 Other 
In addition to the articles mentioned in the HS Explanatory 
Note to heading 7806, second and third paragraphs, this 
subheading includes: 
1. lead bricks or plates (not being articles of heading 7804),
worked in such a way as to enable them to be fitted
together to form walls or roofs providing protection
against radiation;
2.small cylindrical lead receptacles, whether or not
separable into several component parts, which act as
pulse counters for radioactive materials. They contain
an opening for the Geiger-Müller counter and the scintil ­
lation counter to be inserted and are often fitted with
windows for the insertion of samples;
3.lead frames intended to hold special thick glass panes,
constituting the windows of warm cells, i.e., areas where
substances of high radioactivity are treated;
4.devices for the collimation of radiation;
5.lead tubes and pipes are generally produced by extrusion.
Lead tubes, pipes and fittings (including S-bends for
drainage traps) are chiefly used as conduits for water,
gas or acids (for example, sulphuric acid or hydrogen
chloride), as sheaths for electric cables, etc.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 424 
CHAPTER 81  
OTHER BASE METALS; CERMETS; ARTICLES THEREOF 
8101 Tungsten (wolfram) and articles thereof, including waste
and scrap 
8101 10 00 Powders  
This subheading covers tungsten powders, as obtained by 
the hydrogen reduction of tungsten trioxide (or tungstic 
anhydride). 
8101 94 00 Unwrought tungsten, including bars and rods obtained 
simply by sintering 
This subheading includes: 
1. ingots, bars and rods, usually prism-shaped, obtained by
sintering powder, which have not yet been hammered,
rolled or drawn;
2.tungsten powder, compressed into tablets, lozenges, etc.,
solely for reasons of dosage or transport.
8102 Molybdenum and articles thereof, including waste and
scrap 
8102 10 00 Powders  
This subheading covers molybdenum powder obtained by 
the reduction of pure molybdenum oxide or ammonium 
molybdate.  
8102 94 00 Unwrought molybdenum, including bars and rods
obtained simply by sintering 
The explanatory note to subheading 8101 94 00 applies,  
mutatis mutandis . 
8103 Tantalum and articles thereof, including waste and scrap 
8103 20 00 Unwrought tantalum, including bars and rods obtained 
simply by sintering; powders 
As regards unwrought tantalum, the explanatory note to 
subheading 8101 94 00 applies,  mutatis mutandis . 
Tantalum powder is obtained by the reduction of tantalum 
oxide or by the electrolysis of fused tantalum-potassium 
fluoride.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 425 
CHAPTER 82  
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE 
METAL; PARTS THEREOF OF BASE METAL 
8202 Handsaws; blades for saws of all kinds (including
slitting, slotting or toothless saw blades) 
8202 20 00 Bandsaw blades  
This subheading covers blades ready for use (endless saws) 
and blades put up in bands of an indeterminate length 
(provided that they are clearly intended for use as 
bandsaw blades). 
Bandsaw blades for working metal are fine-toothed saw 
blades with regularly set teeth. 
Bandsaw blades for working materials other than metal are 
relatively rough-toothed saw blades with off-set teeth (i.e., 
the individual teeth are slightly inclined, in alternating 
sequence, to the right and left of the longitudinal axis of 
the blade). 
This subheading does not include toothless blades whose 
cutting action is achieved by the presence of abrasives 
(for example, diamond powder, artificial corundum) on the 
blade (heading 6804).  
8202 31 00 With working part of steel 
This subheading does not include: 
(a) toothless rotary saw blades (subheading 8202 99 20);
(b) toothless cutting discs whose cutting action is achieved
by the presence of abrasives (for example, diamond
powder, artificial corundum) on the surface
(heading 6804).
▼M4
8205 40 00 Screwdrivers 
This subheading includes sets consisting of a screwdriver 
(without the tip) and interchangeable screwdriver bits, put 
up for retail sale. The sets are classified under this 
subheading (regardless of the number of the bits) by 
virtue of general rule 3(b) for the interpretation of the 
Combined Nomenclature. However, separately presented 
screwdriver bits are classified under subheading 8207 90 30.  
▼B
8207 Interchangeable tools for hand tools, whether or not
power-operated, or for machine tools (for example, for 
pressing, stamping, punching, tapping, threading, 
drilling, boring, broaching, milling, turning or screw 
driving), including dies for drawing or extruding 
metal, and rock-drilling or earth-boring tools  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 426 
8207 13 00 to 
8207 19 90  Rock-drilling or earth-boring tools 
In general, tools covered by these subheadings have as their 
working part plates, tips, etc. falling in heading 8209 00. 
However, tools having as their working part plates, rods, 
tips, etc., unmounted, consisting of a layer of synthetic 
diamond on a support of cermets are classified in 
subheading 8207 19 10. 
8207 40 10 Tools for tapping 
Tools for tapping are used to form internal threads. 
This subheading also includes tools for forming threads 
without removing material.  
8207 40 30 Tools for threading 
Tools for threading are used to form external threads. 
This subheading also includes tools for forming threads 
without removing material.  
8207 70 31 Shank type 
Shank type tools have a cylindrical or conical shank 
allowing them to be clamped in the tool holder. 
They typically have the following appearance:
  
8212 Razors and razor blades (including razor blade blanks
in strips) 
8212 20 00 Safety razor blades, including razor blade blanks in
strips  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 427 
In addition to blanks in strips, this subheading includes: 
1. unfinished blades, i.e., unsharpened blades, whether or
not perforated;
2. blades in strips sharpened on one side only, unperforated,
which are inserted in coils in the razor.
8215 Spoons, forks, ladles, skimmers, cake-servers,
fish-knives, butter-knives, sugar tongs and similar 
kitchen or tableware  
8215 10 20 Containing only articles plated with precious metal  
This subheading does not include articles with minor orna ­
mentation of precious metal (for example, a petal motif 
reproduced on the handle of a piece of cutlery).  
8215 10 30 Of stainless steel 
Stainless steel is defined in note 1(e) to Chapter 72.  
8215 10 80 Other 
The explanatory note to subheading 8215 10 20 applies,  
mutatis mutandis . 
8215 20 10 Of stainless steel 
Stainless steel is defined in note 1(e) to Chapter 72.  
8215 91 00 Plated with precious metal  
The explanatory note to subheading 8215 10 20 applies,  
mutatis mutandis . 
8215 99 10 Of stainless steel 
Stainless steel is defined in note 1(e) to Chapter 72.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 428 
CHAPTER 83  
MISCELLANEOUS ARTICLES OF BASE METAL 
8302 Base-metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows, 
blinds, coachwork, saddlery, trunks, chests, caskets or 
the like; base-metal hat-racks, hat-pegs, brackets and 
similar fixtures; castors with mountings of base metal; 
automatic door closers of base metal 
8302 20 00 Castors 
For the purposes of this subheading, ‘castors’ are wheels 
with mountings of base metal. The mountings serve to fix 
the wheel to the product concerned, without further 
processing and without the addition of other components. 
Parts of base metal which are parts of the wheel itself (for 
example, the rim or the ball bearing) are not considered 
‘mountings of base metal’ of heading 8302. 
The castors of this subheading may swivel or be fixed. They 
typically have the following appearance:
  
Castors which do not have mountings of base metal or 
which do not satisfy the conditions of note 2 to Chapter 83 
may be classified as parts or accessories or according to 
their constituent material.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 429 
SECTION XVI  
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL 
EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND 
REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS 
AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH 
ARTICLES 
Note 4 Unless otherwise indicated, transmission can also be made
by means of devices (whether or not built into the individual 
components) which use infra-red rays, radio waves or laser 
beams etc. over short distances.  
Additional note 1 A. Tools for the assembly or maintenance of machines  
To be classified with the appropriate machines, assembly 
or maintenance tools must satisfy the following three 
conditions concerning their nature, intended use and 
presentation: 
1. they must be tools, i.e., hand tools of
heading 4417 00 00 or 8205 or, for example, tools
falling in subheading 8203 20 00, 8203 30 00,
8203 40 00, 8204 11 00, 8204 12 00, 9603 29 80,
9603 30 90, 9603 40 10, 9603 40 90, 9603 90 91 or
9603 90 99.
Measuring and checking instruments of Chapter 90
are excluded in all cases;
2.they must be intended for the assembly or main ­
tenance of the appropriate machine. Where the tools
are identical, only those which must be used simulta ­
neously are to be classified with their machines.
Where they are different, only one of each kind of
tool is allowed;
3.they must be presented for customs clearance at the
same time as the appropriate machines.
B.Interchangeable tools
To be classified with the appropriate machines, inter ­
changeable tools must fulfil three conditions:
1. they must be tools, i.e., tools falling in heading 8207
or, for example, tools falling in headings 4016, 5911
and 6909 or in subheading 4205 00 11, 4205 00 19,
6804 10 00, 6804 21 00, 6804 22 12, 6804 22 18,
6804 22 30, 6804 22 50, 6804 22 90, 6804 23 00 or
9603 50 00.
Moulds (heading 8480) and accessories, including
accessory apparatus (of, for example, heading 8466),
are not considered as tools and consequently do not
qualify under this additional note;
2. they must form part of the normal equipment of the
appropriate machines.
The following are considered part of the normal
equipment of a machine:▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 430  
(a) any number of identical tools which can be
accommodated on the machine simultaneously;
(b) one of each kind of tool if the tools are
different;
3. they must normally be sold with the appropriate
machine and be presented for customs clearance
with it.
Additional note 3  A machine in a disassembled or unassembled state may be 
imported in several consignments over a period of time, if 
this is necessary for convenience of trade or transport. 
In order to be able to declare the different constituent parts 
under the same tariff heading or subheading as the 
assembled machine, the declarant must make a request in 
writing to the customs post not later than the first 
consignment and attach: 
(a) a diagram or, if necessary several diagrams, of the
machine showing the serial numbers of the most
important constituent parts;
(b)a general inventory containing an indication of the
characteristics and approximate weights of the
different parts and the serial numbers of the principal
parts referred to above.
The application may be accepted only in fulfilment of a 
contract for the supply or a machine which can be 
regarded as complete for the purposes of the Combined 
Nomenclature. 
All the constituent parts must be imported through the same 
entry point within the allowed time. However, in special 
cases, the competent authorities may authorise importation 
through several points of entry. This time limit may not be 
exceeded unless a reasoned and justified request for an 
extension is made to the competent authorities. 
Upon each partial importation, a list of the parts making up 
the consignment with references to the aforementioned 
general inventory must be provided. The customs 
declaration for each consignment must contain descriptions 
of both the part or parts making up the consignment and the 
complete machine.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 431 
CHAPTER 84  
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL 
APPLIANCES; PARTS THEREOF  
General  
For the purposes of subheadings 8407 34 10, 8407 90 50 and 
8408 20 10, ‘for the industrial assembly’ applies only to the 
series-assembly of new vehicles in factories which manufacture or 
assemble motor vehicles (including subcontractors).  
These subheadings can be applied only to engines actually used in the 
production of new vehicles of the kinds referred to in the subheadings. 
Consequently, they do not cover similar engines used as spare parts.  
8402 Steam or other vapour generating boilers (other than
central heating hot water boilers capable also of 
producing low pressure steam); superheated water 
boilers 
8402 19 90 Other 
This subheading includes hybrid firetube water-tube boilers 
and also special tank-boiler variants, such as electrically 
heated steam boilers equipped with electric-heating 
cartridges instead of firing plant.  
8405 Producer gas or water gas generators, with or without 
their purifiers; acetylene gas generators and similar 
water process gas generators, with or without their 
purifiers 
8405 10 00 Producer gas or water gas generators, with or without 
their purifiers; acetylene gas generators and similar 
water process gas generators, with or without their 
purifiers 
This subheading does not include: 
(a) town gas generators (coking ovens), as used in
gasworks (heading 8417);
(b)electrolytic gas generators (for example, for the
generation of nitrogen dioxide, hydrogen sulphide or
prussic acid, depending upon the electrolyte used) are
to be classified in heading 8543.
8407 Spark-ignition reciprocating or rotary internal
combustion piston engines  
8407 21 10 to 
8407 29 00 Marine propulsion engines 
These subheadings do not cover engines used on board 
water craft for purposes other than propulsion.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 432 
8408 Compression-ignition internal combustion piston engines
(diesel or semi-diesel engines)  
8408 10 11 to 
8408 10 99 Marine propulsion engines 
See the explanatory note to subheadings 8407 21 10 to 
8407 29 00. 
8409 Parts suitable for use solely or principally with the
engines of heading 8407 or 8408 
In addition to the exclusions referred to in the HS 
Explanatory Note to heading 8409, the following are also 
excluded from this heading: 
(a) piping and tubing, of unhardened vulcanised rubber
(heading 4009);
(b)flexible tubing and piping, of base metal
(heading 8307);
(c)gaskets and similar joints (generally, classified
according to their constituent material or in
heading 8484).
8409 99 00 Other  
This subheading does not include exhaust-gas turbochargers 
used to compress the atmospheric air needed for combustion 
in order to boost the power of internal-combustion piston 
engines. As turbine-driven air compressors driven by an 
exhaust-gas turbine, they fall in heading 8414.  
8411 Turbojets, turbopropellers and other gas turbines  
8411 11 00 to 
8411 12 80 Turbojets 
These subheadings do not cover so-called after-burning 
auxiliary appliances, presented separately (sub ­
heading 8411 91 00). 
8411 99 00 Other 
This subheading includes rotor (fan) blades for gas turbines, 
whether or not the gas turbine functions as a prime mover in 
combination with an electric generator.  
8412 Other engines and motors  
8412 21 20 to 
8412 29 89 Hydraulic power engines and motors 
These subheadings include motors for hydraulic 
transmission. 
8412 21 20 and 
8412 21 80 Linear acting (cylinders)  
These subheadings cover hydrauylic positioning and locking 
actuators used to adjust the position of seats for the crew of 
aircraft.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 433 
8413 Pumps for liquids, whether or not fitted with a
measuring device; liquid elevators  
8413 50 20 Hydraulic units 
See the HS Explanatory Note to heading 8412, (B), (6).  
8413 60 20 Hydraulic units 
See the HS Explanatory Note to heading 8412, (B), (6).  
8413 70 51 to 
8413 70 75 Radial flow pumps  
In radial flow pumps, the liquid is propelled at right angles 
to the axis of the impeller.  
8413 70 81 and 
8413 70 89 Other centrifugal pumps 
These subheadings include, in particular, axial-flow 
centrifugal pumps in which the liquid is propelled along 
the axis of the impeller. They also include hybrid types of 
radial-flow and axial-flow pumps (for example, radial intake 
and axial outflow or axial intake and radial outflow).  
8413 81 00 and 
8413 82 00 Other pumps; liquid elevators 
These subheadings do not cover: 
(a) so-called medical suction pumps for drawing off secre ­
tions, which, in addition to the pump, also consist of a
suction device and are used in operating theatres or
emergency accident ambulances (mobile operating
theatres) (heading 9018);
(b)medical pumps which are to be worn, carried or
implanted in the body, fitted with a supply reservoir
and acting as medicine dispensers incorporating an
energy source to drive the pump, in a common
housing (heading 9021).
8414 Air or vacuum pumps, air or other gas compressors and
fans; ventilating or recycling hoods incorporating a fan, 
whether or not fitted with filters 
For the purposes of this heading, pumps and compressors 
also include motor pumps, turbopumps, motor compressors 
and turbo-compressors. 
8414 10 89 Other 
This subheading includes liquid-ring vacuum pumps and 
membrane vacuum pumps.  
8414 20 20 and 
8414 20 80 Hand- or foot-operated air pumps  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 434 
Only those pumps which are hand- or foot-operated, i.e., 
operated solely by human effort, as described in the HS 
Explanatory Note to heading 8414, (A), fall in these 
subheadings. They must be designed, in particular, for the 
inflation of pneumatic tyres (for example, for cycles, motor 
vehicles, etc.) and similar goods, for example, air 
mattresses, air cushions and inflatable boats.  
8414 51 00 to 
8414 59 95 Fans 
Only those goods displaying the characteristics described in 
the HS Explanatory Note to heading 8414, (B), and 
complying with the following conditions are considered to 
be fans for the purposes of these subheadings: 
1. the air or gas pressure must not exceed 2 bar;
2.they must incorporate only one rotating surface (one
stage).
Air compressors not satisfying the above conditions are 
classified in subheadings 8414 80 11 to 8414 80 80.  
8414 59 35 Centrifugal fans 
Centrifugal fans are those in which air or other gas to be 
moved is taken in axially and discharged radially.  
8414 80 11 and 
8414 80 19 Turbo-compressors 
In a turbo-compressor, the vane wheel shaft is driven by an 
external motor and the air or the other gas to be pumped is 
set in motion by the vane wheel. Turbo-compressors may be 
single-stage or multi-stage, axial or radial. Simple two-stage 
compressors are used, for example, in vacuum cleaners.  
8414 80 11 Single-stage 
This subheading also includes exhaust-gas turbochargers for 
internal-combustion piston engines, where they are used to 
compress the atmospheric air needed for combustion in 
order to increase power output. They are single-stage air 
turbo- compressors (blowers) used to generate an over ­
pressure of more than 2 bar and are driven by an 
exhaust-gas turbine installed adjacent to the compressor 
casing. The exahust-gas turbine is supplied with exhaust 
gases from the internal-combustion piston engine on 
which it is mounted.  
8414 90 00 Parts 
This subheading also includes parts of exhaust-gas turbo ­
chargers for internal combustion engines. However, parts of 
the exhaust-gas turbine used with exhaust-gas turbochargers 
are classified in heading 8411 as parts of a gas turbine 
without combustion chamber.  
8418 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps other 
than air-conditioning machines of heading 8415  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 435 
8418 69 00 Other 
This subheading includes ‘chill dryers’ which are devices 
used to dry the air in swimming-pool buildings and other 
damp premises. Basically, they consist of a refrigerating unit 
and a motor-driven fan. The fan ingests the moist air, which 
is then ducted to the refrigerator-unit evaporator, where it is 
condensed on the cold walls. The resultant condensate water 
is caught in a trough. The dried air is led for reheating 
across the heated refrigerator-unit condenser and fed back 
into the room. 
In the case of the chill dryers used to dry compressed air in 
the compressed-air systems also covered by this subheading, 
the dried compressed air is normally reheated by means of 
an additionally installed air-air heat exchanger. This heat 
exchanger conducts the heat from the damp compressed 
air entering on the input side of the chill dryer via walls 
to the dried, compressed air. 
These appliances are not provided with devices for adjusting 
the temperature of the air. 
However, this subheading does not cover devices producing 
dry ices (slab ice) by means of the rapid reduction of the 
pressure of high-pressure carbon dioxide with resultant 
supercooling (heading 8479).  
8419 Machinery, plant or laboratory equipment, whether or
not electrically heated (excluding furnaces, ovens and 
other equipment of heading 8514), for the treatment of 
materials by a process involving a change of 
temperature such as heating, cooking, roasting, distilling, 
rectifying, sterilising, pasteurising, steaming, drying, 
evaporating, vaporising, condensing or cooling, other 
than machinery or plant of a kind used for domestic 
purposes; instantaneous or storage water heaters, 
non-electric  
8419 20 00 Medical, surgical or laboratory sterilisers  
The apparatus covered by this subheading, intended as 
equipment for clinics, operating theatres, medical centres, 
etc., consists of receptacles in which medical and surgical 
instruments as well as cotton wool, absorbent lint and other 
dressings are subjected to a temperature of 100 °C or more 
in order to destroy the micro-organisms they may be 
carrying. 
They are usually in the form of a paralleliped or a cylinder 
standing on a pedestal and containing removable grids. 
Generally, the container is of steel or aluminium and lined 
with insulating material. The door may be glazed to allow 
the instruments placed in the interior to be seen. Some 
appliances are in the form of cabinets or other furniture. 
In this case, a steriliser proper may incorporate a rack for 
storing instruments or other articles to be sterilised; this will 
not affect its classification in this subheading.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 436 
These appliances are heated by spirit, petroleum, gas or 
electricity and sterilisation is effected by boiling water 
(vats), steam under pressure (autoclaves) or hot dry air 
(ovens), depending on the design of the appliance.  
8419 50 20 and 
8419 50 80 Heat-exchange units 
Heat-exchange units are used: 
1. to bring about a change of temperature in fluids or gases
without changing their state, this change of temperature
being in some cases sufficient to cause sterilisation or
pasteurisation;
2.to vaporise or condense fluids.
This subheading includes: 
1. condensers for nitrogen and other gases;
2.devices called ‘freezers’, for the cooling and condensing
of solvents used mainly in dyeing and dry-cleaning;
3. cooling apparatus for liquids, vapour or gas, used in
various industries (for example, dairies, breweries);
4.continuous pasteurisation apparatus, used notably in
dairies (plate pasteurisers).
This subheading does not cover: 
(a) instantaneous or storage water heaters of
subheading 8419 11 00 or 8419 19 00;
(b)apparatus in which:
— the thermal exchange is used to transform a liquid or
gaseous substance into a solid state (for example, 
spray drying); 
— the thermal exchange between the two fluids does 
not take place through a wall (for example, a free 
air-flow tower). 
Such apparatus is generally classified in subheading 
8419 89 10 or 8419 89 98. 
8419 89 10 Cooling towers and similar plant for direct cooling
(without a separating wall) by means of recirculated 
water  
This subheading covers cooling towers in which the water 
to be cooled releases its heat directly into the air by means 
of evaporation. The heated water is pumped up, then trickles 
down freely inside the cooling tower and in so doing is 
cooled by the rising air (chimney effect).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 437 
8419 89 98 Other 
This subheading covers apparatus for smoking raw 
sausages, even when the sausage undergoes thermal 
treatment during smoking which results in the partial or 
total cooking of the sausage. The apparatus consists of a 
large chamber heated by steam coils; hot or cold smoke is 
blown into the chamber from outside by a fan. It is also 
equipped with a humidifier and with coils containing cold 
water for cooling. The raw sausages are conveyed into the 
chamber, suspended on moving frames. 
Items of equipment known as ‘tableware dispensers’ for the 
holding and dispensing of tableware to diners in canteens or 
self-service restaruants are excluded from this subheading, 
even where they are equipped with an electrical heating 
device or water-bath heating for warming the tableware 
(heading 9403). 
8421 Centrifuges, including centrifugal dryers; filtering or
purifying machinery and apparatus, for liquids or gases  
8421 39 35 By a catalytic process 
This subheading includes catalytic exhaust gas purifiers for 
fitting in the exhaust systems of motor vehicles or in flue 
gas lines of industrial plant, to remove the nitrogen oxide 
and, possibly, other pollutants (for example, carbon 
monoxide and hydrocarbons) from the exhaust or flue 
gases by means of a chemical reaction in order to reduce 
air pollution. Catalytic converters fitted in motor vehicles 
consist of a housing containing a ceramic honeycomb 
(monolithic support) composed of channels coated with 
activated catalytic material. In industrial plant, flue gas 
purifiers consist of a support frame containing a large 
number of catalytic components. Monolithic supports and 
catalytic components presented separately, however, are 
classified as catalysts in heading 3815.  
8421 39 85 Other 
In addition to apparatus operating by an electrostatic and 
thermic process, this subheading includes gas-purifying 
apparatus which separates the gas mixture into its individual 
components by a retaining process.  
8422 Dishwashing machines; machinery for cleaning or
drying bottles or other containers; machinery for 
filling, closing, sealing or labelling bottles, cans, boxes, 
bags or other containers; machinery for capsuling 
bottles, jars, tubes and similar containers; other 
packing or wrapping machinery (including heat-shrink 
wrapping machinery); machinery for aerating beverages  
8422 90 10 Of dishwashing machines  
Programmed time switches for dishwashing machines 
presented separately are classified according to their charac ­
teristics (for example, heading 9107 00 00).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 438 
8423 Weighing machinery (excluding balances of a sensitivity
of 5 cg or better), including weight-operated counting or 
checking machines; weighing-machine weights of all 
kinds 
8423 20 10  Using electronic means for gauging weight 
These scales are considered to be ‘electronic scales’ if 
microprocessors are built into the scales' measuring 
instrument, for example, in order to calculate the cost of 
the amount weighed using the unit price (for example, 
price per kilogram) entered into the scale.  
8423 20 90 Other 
This subheading covers electromechanical scales for 
conveyors. The design and method of operation of such 
scales correspond to those of electromechanical scales 
described in the explanatory note to subheading 8423 81 80.  
8423 30 10 Using electronic means for gauging weight 
The explanatory note to subheading 8423 20 10 applies  
mutatis mutandis . 
8423 30 90 Other 
This subheading covers electromechanical constant weight 
scales and scales for discharging a predetermined weight of 
material into a bag or container, including hopper scales. 
The design and method of operation of these scales 
correspond to those of the electromechanical scales 
described in the explanatory note to subheading 8423 81 80.  
8423 81 21 to 
8423 81 29 Using electronic means for gauging weight 
The explanatory note to subheading 8423 20 10 applies  
mutatis mutandis . 
8423 81 80 Other 
This subheading covers electromechanical scales in which 
the weight of objects is converted into an electrical signal 
(current) by means of a transducer fitted into the scales, the 
current then being measured by a measuring device incor ­
porated in the scales. As a rule the measuring transducers in 
such scales consist of load cells or bars with strain gauges 
(electrical resistances) connected to form an electrical 
bridge. The force exerted by the mass to be weighed 
deforms the load cells, causing a change in the length of 
the strain gauge (contraction or elongation) and thus a 
change of resistance which is proportional to the mass to 
be weighed and which is passed in the form of a change of 
current to the measuring device on the scale by the 
resistance-measuring bridge.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 439 
In addition to the measuring instrument, known as 
a weighing-out unit, scale display or weighing indicator, 
which is normally contained in a single casing, electromech ­
anical scales can also have other units which are wired up 
together (for example, keyboard, memory unit, printer, 
VDU, controller and card reader for controlling access to 
the scales). In weighing systems of this kind, several scales 
may be connected to a common measuring instrument (also 
known as ‘remote weighing terminals’). 
The above scales may also be equipped with an interface 
through which the scales can be connected to an automatic 
data-processing unit.  
8423 82 20 Using electronic means for gauging weight, excluding 
machines for weighing motor vehicles  
The explanatory note to subheading 8423 20 10 applies  
mutatis mutandis . 
8423 82 81 and 
8423 82 89 Other 
The explanatory note to subheading 8423 81 80 applies  
mutatis mutandis . 
8423 89 20 Using electronic means for gauging weight 
The explanatory note to subheading 8423 20 10 applies  
mutatis mutandis . 
8423 89 80 Other 
The explanatory note to subheading 8423 81 80 applies  
mutatis mutandis . 
8424 Mechanical appliances (whether or not hand-operated)
for projecting, dispersing or spraying liquids or 
powders; fire extinguishers, whether or not charged; 
spray guns and similar appliances; steam or sand ­
blasting machines and similar jet projecting machines 
8424 30 10 Compressed air operated 
This subheading includes sand-blasting machines incor ­
porating an air compressor used for cleaning sparking 
plugs or trimming monolithic electrical condensers. 
Trimming denotes the removal of the conductive condenser 
material by applying a jet of sand to attain the desired 
capacitance in the condenser.  
8424 89 70 Other 
This subheading includes ‘ washing machines’ for cleaning 
motor vehicles, metal parts or other articles by the spraying 
of water, petrol or other fluids; they are fitted with a pump, 
hoses with nozzles as well as, where appropriate, a feed 
device, heating apparatus etc., to form a complete unit.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 440  
However, this subheading does not include high-pressure 
water cleaning appliances (subheadings 8424 30 01 and 
8424 30 08).  
8426 Ships' derricks; cranes, including cable cranes; mobile
lifting frames, straddle carriers and works trucks fitted 
with a crane  
8426 41 00 and 
8426 49 00 Other machinery, self-propelled  
See the HS Explanatory Note to heading 8426, ‘self- 
propelled and other “mobile” machines’, (b), (2). 
In order to distinguish between the self-propelled machinery 
of these subheadings, on the one hand, and powered 
vehicles for special purposes of heading 8705, on the 
other hand, the self-propelled machines falling in these 
subheadings generally have the following characteristics: 
1. they are propelled by an engine forming part of the
lifting device;
2.they have a maximum speed of 20 km per hour;
3.they have a single cabin forming part of the lifting
device;
4.they do not usually move when laden or, if they do, only
when the movement is limited and incidental to their
lifitng function.
8428 Other lifting, handling, loading or unloading machinery 
(for example, lifts, escalators, conveyors, teleferics)  
This heading does not include caterpillar lifts with cater ­
pillar track systems used to move wheelchairs with their 
occupants up or downstairs, these fall in heading 8714 as 
accessories for wheelchairs.  
8428 90 90 Other 
This subheading includes: 
1.roller tables or roller conveyors, power-driven or not,
intended for feeding the stock into the rolling stand
and removing it therefrom or for transporting the stock
from one stand to another;
2.pinch rolls with an analogous function to the above
machines, consisting of two series of rollers between
which the stock passes;
3. roller cooling beds which are situated at the end of the
rolling-mill lines on which the stock (for example, bars
and wire) is conveyed slowly while being allowed to
cool in the ambient air;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 441 
4. lifting or tilting tables for rolling-mills with several
superimposed sets of rolls (three high and double two
high stands). Such apparatus comprises a table tilting
on an axis situated at the furthest extremity of the
rolling-mill. The tables are fitted with power-driven
rollers. After passing through one set of rollers, the
stock arrives on the table which then tilts and aligns
with the next set of rolls between which the stock is
pushed by means of power-driven rollers;
5. transfers used in parallel-stand rolling-mills for trans ­
ferring, for example, bars from the roller table of the
first stand to that of the second stand;
6. tilting and turn-over devices;
7. machinery designed for the remote handling of highly
radioactive substances.
This subheading does not include automatic ingot manipu ­
lators and machinery (for example, cranes and overhead 
travelling cranes), which, although used for feeding 
rolling-mills, does not participate directly in the work of 
the latter (subheading 8426 12 00, 8426 41 00, 8426 49 00 
or 8426 99 00).  
8429 Self-propelled bulldozers, angledozers, graders, levellers,
scrapers, mechanical shovels, excavators, shovel loaders, 
tamping machines and roadrollers 
8429 30 00 Scrapers 
See the HS Explanatory Note to heading 8429, second para ­
graph, (C). 
This subheading does not cover combination scrapers, 
which consist of a tractor (even with only a single axle) 
and a scraper proper. Each element must, by application 
of note 2 to Chapter 87, be classified in its own appropriate 
heading (heading 8701 for the tractor and 
subheading 8430 69 00 for the scraper).  
8432 Agricultural, horticultural or forestry machinery for soil
preparation or cultivation; lawn or sports-ground rollers  
8432 39 11 Central driven precision spacing seeders 
This subheading covers machines which place the seed or 
individual grains in the soil in rows with controlled uniform 
spacing. These machines can also place seeds simulta ­
neously in several rows. 
8433 Harvesting or threshing machinery, including straw or
fodder balers; grass or hay mowers; machines for 
cleaning, sorting or grading eggs, fruit or other agri ­
cultural produce, other than machinery of heading 8437  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 442 
8433 11 10 to 
8433 19 90  Mowers for lawns, parks or sports grounds  
See the HS Explanatory Note to heading 8433, part (A), 
penultimate paragraph, with reference to riding 
lawnmowers. 
8438 Machinery, not specified or included elsewhere in this
chapter, for the industrial preparation or manufacture 
of food or drink, other than machinery for the extraction 
or preparation of animal or fixed vegetable fats or oils  
8438 80 10 For the preparation of tea or coffee  
This subheading includes machines for blending various teas 
and coffee-grinding machines. 
This subheading does not include machines for the 
industrial preparation of ready-made tea or coffee (sub ­
heading 8419 81 20), coffee-roasting machines (sub ­
heading 8419 89 98), machines for manufacturing coffee 
powder (instant coffee) (subheading 8419 39 00).  
8439 Machinery for making pulp of fibrous cellulosic material
or for making or finishing paper or paperboard 
8439 30 00 Machinery for finishing paper or paperboard 
In addition to the machinery referred to in the HS 
Explanatory Note to heading 8439, part III, this subheading 
also covers machines giving a parchment finish. 
This subheading does not cover: 
(a) machines which having analogous functions to those
referred to above, operate not on the paper or
paperboard sheets, but on products of these materials.
For example, machines for waxing paper cups and
containers, etc., by immersion (subheading 8479 89 97).
Machines which make paper or paperboard products
such as paper cups, boxes, containers, etc., fall in
heading 8441;
(b) machines which, while operating on paper or
paperboard in sheets, make products which are no
longer paper or paperboard for the purposes of the
Combined Nomenclature. This is the case, for
example, with machines for coating paper with
abrasives or for applying photosensitive emulsions (sub ­
heading 8479 89 97).
8441 Other machinery for making up paper pulp, paper or 
paperboard, including cutting machines of all kinds  ▼B
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8441 10 20 Other slitting and cross-cutting machines 
This subheading covers machines which produce sheets of a 
specific format from continuous webs of paper either by 
cross-cutting only or by slitting and cross-cutting 
simultaneously.  
8441 10 30 Guillotines 
This subheading covers machines which cut piles of paper 
with a single blade, while a beam placed above the cutting 
table holds the paper firmly in place along the cut. 
This subheading also covers machines with a single knife 
and a revolving cutting table for trimming book blocks, 
whereby the book blocks are turned 90° after the first and 
second cuts. 
8441 10 70 Other 
This subheading includes machines with three knives set at 
90° to each other which are used for trimming book blocks. 
Two knives simultaneously trim the top and bottom edges 
of the book blocks and then the third knife trims the 
fore-edge or vice versa. 
This subheading also includes hand- or pedal-operated 
machines.  
8442 Machinery, apparatus and equipment (other than the
machine tools of headings 8456 to 8465) for preparing 
or making plates, cylinders or other printing 
components; plates, cylinders and other printing 
components; plates, cylinders and lithographic stones, 
prepared for printing purposes (for example, planed, 
grained or polished)  
8442 30 00 Machinery, apparatus and equipment 
This subheading includes phototypesetting and composing 
machines, which compose by successively photographing 
characters mounted on revolving discs or the face of 
special matrices or the characters created on a cathode-ray 
tube by a matrix of very small overlapping dots. This 
subheading also includes composing machines using a 
laser beam projected onto photographic film.  
This subheading also includes machines for typefounding 
and typesetting (for example, linotypes, monotypes, inter ­
types), with or without founding device. 
Type-founding may be a hand operation, or may be done 
mechanically by means of more or less complex machines. 
The apparatus and machines covered include: 
1. matrices, small plates, usually of copper or nickel,
impressed by means of a punch. They are used for
casting separate printing types;▼B
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2. tables for levelling, by hand planing, the face of printing
type. These consist essentially of a perfectly smooth table
slit down the centre and fitted with a clamping device
which holds the type in place;
3. automatic typefounders. In these, the printing type is
made letter by letter, but is not set. They usually
consist of an electrically heated crucible containing the
molten metal, of a mould cooling device to accelerate the
hardening, and of mechanisms for planing and levelling
the type;
4. typecasting machines for rules, spacing material (fur ­
niture), etc., operating by extrusion;
5. composing sticks (or setting sticks) used to start the
composition, and on which one or more lines of type
are set by hand. They consist mainly of a small well
planed wooden or metal plate, with flanges on two
adjacent sides and often with a mobile clamping slide.
The subheading includes galleys, similar, but larger,
which hold the type for a whole page;
6. chases, cast iron or steel frames to hold several pages for
printing. One, two or four pages are held in place in the
chase by means of metal quoins (special metal wedges)
or by mechanical wedging devices (nut or screw type,
etc.) which also fall in this heading.
In addition to the above typefounding and typesetting 
machines and apparatus, there is a whole group of other 
machines which mechanically cast the type and also set it. 
This is done either as two distinct operations on two 
different but complementary machines (the first machine 
produces a perforated paper band which controls the second 
machine whose function is to cast the type either separately 
or in line blocks), or as one operation on the same machine. 
These machines, often very complex, include: 
1. casting and setting machines for separate types
(monotype) which, operating from a band previously
perforated on a precomposing machine, select, by
means of pneumatic relays, special matrices contained
within the machine which produces the individual type
characters and sets them in a galley (itself incorporated
in the machine).
These machines are used in conjunction with a precom ­
posing machine having a keyboard perforator which 
produces the precomposition on a paper tape. These 
precomposing machines are also classified here; 
2. keyboard machines for casting and setting separate types,
all operations being carried out on the same machine
(Rototype, etc.);▼B
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3. typefounders for lineset type. The matrices, after being
set in lines by hand, are incorporated in the machine
which casts the type and delivers it in the form of a
line of type (slug);
4. machines for setting and founding lines of type. These
are complex keyboard machines of various types
(Intertype, Linograph, etc.) which both set and cast the
type in the form of lines on the same machine. Some of
these machines are fitted with a device to enable them to
operate from paper bands previously perforated on a
separate machine which is also covered by this heading.
This subheading covers the machinery, apparatus and 
equipment for preparing or making plates, cylinders or 
other printing components described in the HS Explanatory 
Note to heading 8442, (A), (1) to (3).  
This subheading does not, however, cover: 
(a) general-purpose automatic data-processing machines
which are used for photocomposition in addition to
having bookkeeping and payroll accounting functions,
for example, and for this purpose are connected by
cable (on-line) to a phototypesetting and composing
machine in order to control it and supply it with
type-setting data (heading 8471 — see note 5(A) to
this chapter);
(b)stand-alone telegraphic transmitter and receiver
apparatus (heading 8517).
8442 50 00 Plates, cylinders and other printing components; plates,
cylinders and lithographic stones, prepared for printing 
purposes (for example, planed, grained or polished) 
Natural lithographic stone consists of a kind of limestone 
with fine homogeneous grains. Artificial lithographic stone 
is usually made from cement and calcium carbonate which 
has been ground and compressed. 
Lithographic stones of these subheadings are: 
— covered with illustrations, either hand drawn or photo ­
graphically transferred; or 
— planed or grained so as to be rendered suitable, without 
further treatment, for drawings or writing. 
Limestone (known as ‘lithographic stone’) in the crude state 
is excluded from these subheadings and falls in 
subheading 2530 90 00. 
8443 Printing machinery used for printing by means of plates,
cylinders and other printing components of 
heading 8442; other printers, copying machines and 
facsimile machines, whether or not combined; parts 
and accessories thereof  ▼B
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8443 39 00 Other 
This subheading includes blueprinters and diazocopiers 
which are used for copying translucent originals onto photo ­
sensitive paper. As a result of light passing through the 
translucent original, the diazo compound or the photosen ­
sitive iron salts in the copying paper are broken down in the 
illuminated areas. The non-illuminated areas are rendered 
visible by developing. This apparatus normally provides 
bluish copies, in which the individual lines are not quite 
as sharp as the original. 
This subheading also includes contact type machines and 
thermocopying apparatus. 
This subheading includes non-impact printers, provided that 
they are not capable of connecting to an automatic 
data-processing machine or to a network, such as: 
1. thermal printers, in which an electrically heated thermal
print head produces the desired characters on
heat-sensitive paper by means of a dot matrix;
2.electrostatic printers, in which the moving, statically
charged metal tips of the write head produce invisible
characters made up of small electrostatically charged dots
on electrographic paper. Toner fluid is used to ink the
charged dots and produce visible characters.
The printers listed above are controlled by data media (for 
example, CD ROM, diskettes, magnetic tapes or semicon ­
ductor media) or by machines other than automatic 
data-processing machines (for example, digital cameras, 
video camera recorders or telephones for cellular networks).  
8443 91 10 to 
8443 99 90 Parts and accessories 
In addition to the parts and accessories mentioned in the HS 
Explanatory Note to heading 8443, these subheadings 
include: 
1. automatic feeders for feeding tinplate printing machines;
2. tensioning systems, usually pneumatic, for maintaining
the tension of the paper drawn from the reel holders;
3. anti-offsetting devices, other than those of the spray type;
4. print chains, pin-heads, type heads and daisy wheels.
8443 99 10 Electronic assemblies  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 447 
Electronic assemblies consist of one or more printed circuits 
fitted with electronic integrated circuits of heading 8542. 
They may also contain discrete active elements, discrete 
passive elements, articles of heading 8536 or other electrical 
or electromechanical devices, provided that they do not lose 
their character as electronic assemblies. 
This subheading does not include: 
(a) mechanisms (without electronic components);
(b) modules (composed of mechanisms and electronic
assemblies), such as cassette, compact disc or DVD
drives for data, video or audio reproduction consisting
of mechanisms and electronic control and signal
processing assemblies.
8445 Machines for preparing textile fibres; spinning, doubling
or twisting machines and other machinery for producing 
textile yarns; textile reeling or winding (including 
weft-winding) machines and machines for preparing 
textile yarns for use on the machines of heading 8446 
or 8447  
8445 90 00 Other 
In addition to the machines described in the HS Explanatory 
Note to heading 8445, (E), this subheading also includes 
machines for assembling warp yarn on the beam from 
warper drums, machines for interlacing and supplying the 
thread during weaving and threading machines for 
embroidery. 
‘Hand knotters’, on the other hand, which are small tools 
held in the hand for knotting broken threads, fall in 
heading 8205.  
8446 Weaving machines (looms) 
This heading covers the weaving machines described in the 
HS Explanatory Note to heading 8446, including Axminster 
carpet looms, chenille looms, pile fabric looms, terry fabric 
looms, crepe looms, linen looms, sail looms, transmission 
belt looms and strap looms.  
8447 Knitting machines, stitch-bonding machines and
machines for making gimped yarn, tulle, lace, 
embroidery, trimmings, braid or net and machines for 
tufting 
8447 20 20 and 
8447 20 80 Flat knitting machines; stitch-bonding machines 
These subheadings include crochet machines which are, in 
fact, chain knitting machines used for making ornamental 
trimmings, fringes, curtains, net, lace, etc. (such as galloon 
braiding looms, lace frames, curtain machines and ribbon 
looms).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 448 
8447 90 00 Other 
In addition to the machines described in the HS Explanatory 
Note to heading 8447, (C), this subheading includes: 
1. hand embroidery machines (embroidery machines with
pantograph shuttles), automatic shuttle embroidery
machines, equipped with jacquard or similar mech ­
anisms, embroidery machines with a number of
needles, and multi-head automatic embroidery machines
(with several machine heads on one table and equipped
with a jacquard or similar mechanism);
2. bobbin lace machines, which produce lace consisting of
one or several threads (bobbin lace) using bobbins;
3.braiding and spindle machines, which, by interlacing
threads by means of feeders (spindles) equipped with
bobbins of thread and making circular and sinusoidal
trajectories, produce articles in the piece (for example,
flat or round braids) or in shapes (piping, braids, rovings,
tubular braids, piping for garments), or cover buttons,
wooden articles, fluting, etc., with threads (for example,
round braid looms, tubular plait looms, packing braid
looms).
However, special braiding machines intended for
covering cable wire or other electrical conductors or
which braid or twist flexible wire conductors, fall in
heading 8479;
4.machines for making trimmings (other than the
braid-making machines referred to in 3 above), includ ­
ing:
(a)machines for making pompons and chenille;
(b) machines for making round and fancy chenille and
machines for making chenille garlands for Christmas
trees;
(c) fringe twisting and cutting machines.
However, balancing machines, i.e., weaving machines for 
making ribbons or trimmings, fall in heading 8446 and 
crochet machines for making trimmings fall in 
subheading 8447 20 20 or 8447 20 80.  
8448 Auxiliary machinery for use with machines of
heading 8444, 8445, 8446 or 8447 (for example, 
dobbies, jacquards, automatic stop motions, shuttle 
changing mechanisms); parts and accessories suitable 
for use solely or principally with the machines of this 
heading or of heading 8444, 8445, 8446 or 8447 (for 
example, spindles and spindle flyers, card clothing, 
combs, extruding nipples, shuttles, healds and 
heald-frames, hosiery needles)  
8448 11 00 and 
8448 19 00 Auxiliary machinery for machines of heading 8444, 
8445, 8446 or 8447  ▼B
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These subheadings do not include: 
(a) machines for removing the remaining threads from the
quills of weaving machines and blade cleaners (sub ­
heading 8479 89 97);
(b) equipment for checking the regularity of threads by
rolling onto a drum or board (subheading 9017 80 90);
(c) thread cleaners using electronic processes — photo ­
electric cells, for example (subheading 9031 80 20 or
9031 80 80).
8451 Machinery (other than machines of heading 8450) for
washing, cleaning, wringing, drying, ironing, pressing 
(including fusing presses), bleaching, dyeing, dressing, 
finishing, coating or impregnating textile yarns, fabrics 
or made-up textile articles and machines for applying 
the paste to the base fabric or other support used in 
the manufacture of floor coverings such as linoleum; 
machines for reeling, unreeling, folding, cutting or 
pinking textile fabrics 
8451 90 00 Parts 
This subheading does not include: 
(a) special cones and bobbins for dyeing machinery and
apparatus (classified according to their constituent
material, see note 1(c) to Section XVI);
(b) blades and cutters for cropping machines
(heading 8208);
(c) electrostatic devices for flocking machines
(heading 8543).
8452 Sewing machines, other than book-sewing machines of
heading 8440; furniture, bases and covers specially 
designed for sewing machines; sewing machine needles  
8452 10 11 and 
8452 10 19 Sewing machines (lock-stitch only), with heads of a 
weight not exceeding 16 kg without motor or 17 kg 
including the motor; sewing machine heads (lock-stitch 
only), of a weight not exceeding 16 kg without motor or 
17 kg including the motor 
1. These subheadings cover sewing machines and sewing
machine heads having both the following characteristics:
(a)they must be lock-stitch only (running-stitch, zig-zag
stitch, decorative stitch), i.e., operate with two
threads, one inserted on the needle and one carried
underneath by a shuttle;
(b) the head must not exceed 16 kg in weight without
motor or 17 kg, including the motor (in the case of
an incomplete head to be classified as complete in
accordance with general interpretative rule 2(a) of
the Combined Nomenclature, it is the weight in the
complete state which counts).▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 450 
2. The sewing machine head comprises the working unit of
the machine (including, where relevant, the motor incor ­
porated in or mounted on the head) and consists essen ­
tially of an arm containing the needle-driving mechanism
and a base containing the shuttle mechanism and
possibly a device for lifting the presser foot. The
frame, table, cover and other furniture (including the
pedal board) do not form part of the head.
3. It should be noted, however, that on some portable
sewing machines the base is designed to serve also as
a stand. In this case, it is regarded as a sewing machine
and not as a sewing machine head.
8456 Machine tools for working any material by removal of
material, by laser or other light or photon beam, ultra ­
sonic, electrodischarge, electrochemical, electron beam, 
ionic-beam or plasma arc processes; water-jet cutting 
machines 
8456 11 10 Of a kind used solely or principally for the manufacture
of printed circuits, printed circuit assemblies, parts of 
heading 8517, or parts of automatic data processing 
machines 
This subheading includes machines for trimming electrical 
resistors in printed circuits using a laser beam. The 
conductive material which constitutes the resistors on the 
insulating substrate of the printed circuits is removed by 
means of a laser beam until the desired resistance is 
attained.  
8456 30 11 Wire-cut 
These machines are equipped with an electrode which 
consists of a small-diameter wire which is wound between 
two spools set on opposite sides of the workpiece.  
8457 Machining centres, unit construction machines (single
station) and multi-station transfer machines, for 
working metal 
8457 10 10 Horizontal  
This subheading covers machining centres where the tooling 
is set exclusively in a horizontal spindle and cuts the 
workpiece from the side.  
8457 10 90 Other 
This subheading includes machining centres where the 
tooling is applied to the workpiece from above (vertical 
spindle machining centres), those using both vertical and 
horizontal spindles (combined machining centres) or those 
working through the use of a pivoting head (universal 
machining centres).  ▼B
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8458 Lathes (including turning centres) for removing metal  
This heading covers lathes specially designed for working 
metals and which operate by removing the material with the 
help of turning tools. In general, the article to be shaped is 
driven in a rotary movement around its own axis. However, 
lathes in which the tool itself or the tool and the article are 
rotated are also covered by this heading. 
In addition to the lathes referred to in the HS Explanatory 
Note to heading 8458, third paragraph, this heading includes 
special relieving lathes for axles, bark-stripping lathes and 
spindle or axle turning machines, as well as universal lathes. 
These universal lathes resemble slide lathes but are differ ­
entiated by a particular mechanism which enables them to 
perform other functions such as drilling, milling and cutting 
into lengths, in addition to turning.  
8459 Machine tools (including way-type unit head machines)
for drilling, boring, milling, threading or tapping by 
removing metal, other than lathes (including turning 
centres) of heading 8458 
8459 10 00 Way-type unit head machines 
See the HS Explanatory Note to heading 8459, third para ­
graph, (1). 
8459 31 00 and 
8459 39 00 Other boring-milling machines  
See the HS Explanatory Note to heading 8459, third para ­
graph, (3), third subparagraph.  
8460 Machine tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing metal 
or cermets by means of grinding stones, abrasives or 
polishing products, other than gear cutting, gear 
grinding or gear finishing machines of heading 8461 
8460 12 00 and 
8460 19 00 Flat-surface grinding machines  
These subheadings include the flat-surface grinding 
machines referred to in the HS Explanatory Note to 
heading 8460, third paragraph, (3). 
These machines are equipped with measuring or setting 
devices. These devices include: 
1. direct reading linear instruments, for example, slide rules
and verniers, on which the space between two successive
graduations corresponds to a movement of an element of
the machine not exceeding 1/100th mm (0,01 mm);▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 452 
2. profile projectors for checking work in progress. These
projectors consist of a graduated ground-glass screen on
which a greatly enlarged image of the article and tool is
projected so that any travel of the article or tool, as well
as the progress of the working process, can be assessed
by reference to the graduations on the screen. The work
can also be checked by placing on the screen a drawing
of the article to be obtained traced on a transparent sheet
on a scale corresponding to the magnification factor of
the profile projectors; in this case, the machine operator's
task is to make the image on the article coincide with the
drawing seen on the screen;
3. devices limiting the travel of the tool holder or
workpiece holder by means of an adjustable device
whose positioning is controlled by means of a slip gauge;
4. electronic checking and control devices for honing and
lapping machines which are adjusted by means of a
graduated scale on the actual final dimensions of the
article and which allow the tool to be slowed down
and stopped when the dimensions of the article
approach and attain the previously determined
dimensions.
8460 22 00 to 
8460 29 90 Other grinding machines 
See the explanatory note to subheadings 8460 12 00 and 
8460 19 00. 
8460 22 00 Centreless grinding machines, numerically controlled  
Centreless grinding machines are used for grinding the 
external diameters of workpieces. In the centreless 
process, the workpiece is not fixed but rests on a rail 
between the rotating grinding disc and a guide disc (also 
driven). The diameter required is determined by the distance 
between the grinding disc and the guide disc.  
8460 23 00 Other cylindrical grinding machines, numerically 
controlled  
This subheading includes internal cylindrical grinding 
machines used for grinding internal diameters of hollow 
workpieces (for example, the bore). The workpiece is held 
in a chuck and worked with a grinding wheel small enough 
to enter the hollow bore of the workpiece.  
8460 24 00 Other, numerically controlled  
This subheading includes universal grinding machines. 
These are a combination of external and internal grinding 
machines and can therefore work simultaneously on both 
the external and internal diameters of a workpiece.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 453 
8460 29 10 For cylindrical surfaces  
For internal cylindrical grinding machines, the explanatory 
note to subheading 8460 23 00 applies,  mutatis mutandis . 
For centreless grinding machines and universal grinding 
machines, the explanatory notes to subheading 8460 22 00 
and to subheading 8460 24 00 apply,  mutatis mutandis . 
8461 Machine tools for planing, shaping, slotting, broaching,
gear cutting, gear grinding or gear finishing, sawing, 
cutting-off and other machine tools working by 
removing metal or cermets, not elsewhere specified or 
included 
8461 30 10 and 
8461 30 90 Broaching machines 
These subheadings cover broaching machines (see the HS 
Explanatory Note to heading 8461, third paragraph, (4)); 
these are machine tools consisting of a multiple-toothed 
cutting tool, called a broach, used for working the interior 
or exterior surfaces of an article. In these machines, the 
article is fixed and the broach, secured to the slide, is 
pulled or pushed across the work piece in an even, linear 
cutting motion. 
The internal broach works and calibrates the internal 
surfaces of a rough or pre-worked article traversed by the 
tool. The external broach produces plane or profile surfaces.  
8461 40 11 and 
8461 40 19 For cutting cylindrical gears  
Only gears which are obtained from cylindrical blanks and 
which retain that form after cutting are considered as cylin ­
drical gears for the purposes of these subheadings. 
These subheadings include machines for making 
straight-toothed gear wheels, worm gear wheels, worm 
gears, ratchet wheels and sprocket wheels.  
8461 40 31 and 
8461 40 39 For cutting other gears  
These subheadings include machines for making racks, 
helical gears and worm gears other than cylindrical gears.  
8461 40 71 and 
8461 40 79 Fitted with a micrometric adjusting system, in which the 
positioning in any one axis can be set up to an accuracy 
of at least 0,01 mm 
See the explanatory note to subheadings 8460 12 00 and 
8460 19 00 for measuring and setting devices.  
8470 Calculating machines and pocket-size data-recording,
reproducing and displaying machines with calculating 
functions; accounting machines, postage-franking 
machines, ticket-issuing machines and similar 
machines, incorporating a calculating device; cash 
registers  ▼B
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8470 10 00 Electronic calculators capable of operation without an
external source of electric power and pocket-size 
data-recording, reproducing and displaying machines 
with calculating functions  
This subheading includes, for example: 
1. electronic calculators incorporating a time-and-date
display and an alarm or, for example, in addition, a
stopwatch device, timer or musical keys;
2.pocket-sized, battery-powered electronic machines which,
in addition to performing arithmetical operations, have a
memory that can store data for a telephone directory,
scheduler, memo pad, calendar, etc. (sometimes known
as ‘digital diaries’);
3. small, pocket-sized, electronic devices (also called ‘mini ­
computers’ ), which can be used to form words and
sentences which are translated into a chosen foreign
language, depending on the memory modules used with
these devices; they can also perform simple calculations.
They have an alphanumeric keyboard and a rectangular
display.
This subheading does not cover: 
(a) wrist watches and pocket watches incorporating a small
electronic calculator (heading 9101 or 9102);
(b)cigarette lighters incorporating a small electronic
calculator and also possibly an electronic timepiece
(heading 9613).
(c)similar devices without calculating functions
(heading 8543).
8470 30 00 Other calculating machines 
This subheading includes non-electronic calculating 
machines mentioned in the HS Explanatory Note to 
heading 8470, part (A), which for the purposes of calcu ­
lation employ mechanical devices, generally rack gearing, 
irrespective of whether they are operated by hand, motor or 
electromagnetically.  
8470 90 00 Other 
In addition to the machines listed in the HS Explanatory 
Note to heading 8470, parts (B) and (D), this subheading 
includes machines for issuing labels showing the selling 
price calculated from the weight and unit price, and 
machines used for issuing motorway toll tickets which at 
the same time total the amounts involved. 
This subheading does not include separately presented 
printers (heading 8443).  
8471 Automatic data-processing machines and units thereof;
magnetic or optical readers, machines for transcribing 
data onto data media in coded form and machines for 
processing such data, not elsewhere specified or included  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 455 
8471 70 30 Optical, including magneto-optical  
See additional note 2 to this chapter.  
8472 Other office machines (for example, hectograph or
stencil duplicating machines, addressing machines, 
automatic banknote dispensers, coin-sorting machines, 
coin-counting or -wrapping machines, pencil-sharpening 
machines, perforating or stapling machines) 
This heading includes typewriters fitted with a special 
device for typing address plates in stencil.  
8472 90 90 Other 
In addition to the machines described in the HS Explanatory 
Note to heading 8472, fifth paragraph, (2), (3), (5), (7) to 
(11), and (16) to (22), this subheading includes: 
1. machines for the double-sided coating (facing) of
contracts, data sheets, plans, identity cards or other
documents with transparent film, in order to protect
these documents from aging, falsification, soiling or
crumpling;
However, similar machines not used in offices (so-called
heat-seal presses), which employ heat and pressure for
the purpose of applying thermoplastic transparent film
made of synthetic material to the surface or reverse
side of pictures, photographs, art prints or other printed
products, are excluded from this subheading and fall in
heading 8477;
2.electric engraving machines as used, for example, in
drawing offices.
This subheading does not include: 
(a) printers of heading 8443;
(b)pocket-sized, battery-powered electronic machines
which, in addition to performing arithmetical operations,
have a memory that can store data for a telephone
directory, scheduler, memo pad, calendar, etc.
(sometimes known as ‘digital diaries’) (sub ­
heading 8470 10 00).
8473 Parts and accessories (other than covers, carrying cases
and the like) suitable for use solely or principally with 
machines of headings 8470 to 8472 
In addition to the parts, assemblies and accessories 
mentioned in the HS Explanatory Note to heading 8473, 
this heading includes: 
1. magnetic heads in Winchester or thin-film technology for
peripheral magnetic disk storage units, whether or not
incorporated on support arms or in housings;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 456 
2. data-storage assemblies (so-called Head/Disk/Assemblies
(HDAs)) designed for permanent installation in disk
storage units and consisting of several magnetic disks
rigidly mounted on a support spindle, of data-head
arms with read/write heads, of control, access and posi ­
tioning mechanisms, incorporated in a single hermetically
sealed housing;
3. print and write cassettes, made up in the form of clearly
interchangeable accessories and containing, in a special
housing, both ribbons and correction tapes.
8473 21 10 Electronic assemblies  
See the explanatory note to subheading 8443 99 10.  
8473 29 10 Electronic assemblies  
See the explanatory note to subheading 8443 99 10.  
8473 30 20 and 
8473 30 80 Parts and accessories of the machines of heading 8471 
These subheadings do not cover keyboards for automatic 
data-processing machines, in their own housing (sub ­
heading 8471 60 60).  
8473 30 20 Electronic assemblies  
See the explanatory note to subheading 8443 99 10.  
8473 30 80 Other parts and accessories of the machines of heading 
8471 
This subheading does not include cases, whether or not with 
stands, for tablet Computers (tablet) or mini-tablet 
Computers (mini-tablet) (heading 4202 or, if they do not 
have a front cover, according to their constituent material). 
Such cases are principally designed to protect the back, the 
sides and the front of a tablet or a mini-tablet and are, 
therefore, not considered an accessory of the machines of 
heading 8471 because they do not increase the range of 
operations of a tablet or a mini-tablet nor do they perform 
a particular service relative to the main function of the 
machine.  
8473 40 10 Electronic assemblies  
See the explanatory note to subheading 8443 99 10.  
8473 40 80 Other 
The types of address plates covered by this subheading are 
those that are used in addressing machines and that contain 
the addresses to be duplicated, namely by embossing, typing 
or stamping. Consequently, the plates in question may be 
made of metal or synthetic material or may take the form of 
small mounted plates (cards, stencils) made of paperboard, 
etc. 
This subheading also covers address plates that have not yet 
been embossed, typed on or stamped, provided that they are 
recognizable as address plates for addressing machines. 
However, goods of this type made of paper or paperboard, 
i.e., small stencils which are mounted in paperboard frames
and which can therefore be inserted in the addressing
machines, are covered by heading 4816.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 457 
8473 50 20 Electronic assemblies  
See the explanatory note to subheadings 8443 99 10.  
8474 Machinery for sorting, screening, separating, washing,
crushing, grinding, mixing or kneading earth, stone, 
ores or other mineral substances, in solid (including 
powder or paste) form; machinery for agglomerating, 
shaping or moulding solid mineral fuels, ceramic paste, 
unhardened cements, plastering materials or other 
mineral products in powder or paste form; machines 
for forming foundry moulds of sand 
8474 80 90 Other 
This subheading includes 3D printers for making articles 
from the materials referred to in the heading 8474.  
8477 Machinery for working rubber or plastics or for the 
manufacture of products from these materials, not 
specified or included elsewhere in this chapter 
In addition to the machines mentioned in the HS 
Explanatory Note to heading 8477, this heading includes: 
1. machines for removing rubber soles and rubber heels,
which, although used in the shoe industry, are not
intended for working leather, skins or hides;
2. machines for cutting blocks of foam plastic, foam rubber,
latex foam and similar materials, using a band knife or
saw blade.
8479 Machines and mechanical appliances having individual
functions, not specified or included elsewhere in this 
chapter  
8479 40 00 Rope- or cable-making machines 
This subheading includes: 
1.machines and appliances for making string, cord, rope or
cable from textile fibre, such as:
(a)stranding machines, which make strands by twisting
two or more single threads (cable yarn);
(b) rope or cable twisting machines, which twist two or
more strands to make large-diameter rope or cable;
(c)combined stranding and rope or cable twisting
machines, chiefly used for making heavier cord and
smaller-diameter rope or cable;▼B
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2. machines and appliances for making wire ropes and
cables, other than electric cables, working on the same
principle as the machines and appliances described in
item 1 above;
3. machines and appliances for cabling or braiding electric
wires and machines for making coaxial cables.
The subheading does not include machines carrying out 
operations prior to stranding, for example, combing, 
spreading, doubling, successive drawing or spinning, or 
twisting frames of a type used in spinning mills; some 
machines of this type can also be used for making fine 
cord by twisting rope yarn (heading 8445).  
8479 89 97 Other 
This subheading includes: 
1.garage door opening systems, which are mechanical
devices for automatically opening and closing up-and-
over garage doors by radio remote control. They are
fitted to the garage ceiling and consist chiefly of an
electric servomotor with drive spindle, a connecting rail
with power-transmitting device and an operating arm
fixed to the garage door. The servomotor is connected
by a cable to the radio RC receiver, which switches on
the power supply to the servomotor when it receives
control signals from the radio RC transmitter in the
vehicle. The radio transmitters and receivers necessary
for the remote control of these systems are, however,
excluded from this subheading and are classified in
heading 8526 in accordance with their own
characteristics;
2. certain machines and appliances for the manufacture of
printed circuit boards (by machining and cutting larger
sheets of paper-base laminate, glass-fibre fabric, ceramic
or other insulating material), such as:
(a)brushing machines and ultrasonic washing machines
for cleaning the sheets of insulating material;
(b) rolling or pouring machines for applying photoresist,
bonding agent or adhesive to the sheets of insulating
material;
3. printed circuit board assembly machines for mounting
active, passive or connecting components on printed
circuits (pick-and-place machines). These components
are automatically fed to the machine on tapes (belts).
The machines position the components exactly at the
intended locations and mount them on the printed
circuit. After the components have been mounted, they
are fixed to the printed circuit by, for example, soldering,
contact bonding. Apart from the assembly of semicon ­
ductor devices, these machines are also able to pick and
place other components on substrates.▼B
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This subheading does not include machines and apparatus of 
a kind used solely or principally for the manufacture of 
semiconductor boules or wafers, semiconductor devices, 
electronic integrated circuits or flat panel displays 
(heading 8486).  
8481 Taps, cocks, valves and similar appliances for pipes,
boiler shells, tanks, vats or the like, including pressure- 
reducing valves and thermostatically controlled valves  
▼M16
__________  
8486 Machines and apparatus of a kind used solely or prin­
cipally for the manufacture of semiconductor boules or 
wafers, semiconductor devices, electronic integrated 
circuits or flat panel displays; machines and apparatus 
specified in note 9(C) to this chapter; parts and acces­
sories 
This heading excludes, inter alia: 
(a) machines and appliances for the manufacture of printed
circuit boards as defined in note 5 to Chapter 85;
(b) electrical machines and devices for testing wafers or
integrated circuits by electrical measurement and for
detecting and locating defects, including those
equipped with a device for defect marking or a
sorting device for assigning the products tested to
specific storage containers (Chapter 90).
8486 20 00 Machines and apparatus for the manufacture of semi­
conductor devices or of electronic integrated circuits  
See the HS Explanatory Note to heading 8456, third para­
graph. 
In addition to the machines mentioned in the HS 
Explanatory Note to heading 8486, part (B), this 
subheading includes: 
1. machine tools for scribing or scoring semiconductor
wafers;
2. apparatus for rapid heating of semiconductor wafers;
3. machine tools for working any material, whereby the
removal of material is by means of laser or other light- 
or photon-beam processes;
4. appliances for drying printed or washed insulating
substrate and continuous dryers for wafers.▼B
▼B
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8486 40 00 Machines and apparatus specified in note 9(C) to this
chapter 
In addition to the machines mentioned in the HS 
Explanatory Note to heading 8486, part (D), this 
subheading includes: 
1. die attach apparatus and tape automated bonders for the
assembly of semiconductor devices or electronic inte­
grated circuits;
2. photographic cameras, being pattern-generating apparatus
of a kind used for producing masks or reticles from
photoresist-coated substrates;
3. marking-out instruments, being pattern-generating
apparatus of a kind used for producing masks or
reticles from photoresist-coated substrates;
4.certain machines and appliances for the manufacture of
hybrid integrated circuits (by machining and cutting
larger sheets of ceramic or other insulating material),
such as:
(a)brushing machines and ultrasonic washing machines
for cleaning the sheets of insulating material;
(b) rolling or pouring machines for applying photoresist,
bonding agent or adhesive to the sheets of insulating
material.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 461 
CHAPTER 85  
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS 
THEREOF; SOUND RECORDERS AND REPRODUCERS, 
TELEVISION IMAGE AND SOUND RECORDERS AND 
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH 
ARTICLES 
8501 Electric motors and generators (excluding generating
sets) 
This heading includes rotary electric windscreen-wiper 
motors, without arms or wiper blades but with appropriate 
transmission mechanisms (spur gear and oscillating 
connecting rod) which convert the rotary motion into an 
oscillating one.  
8502 Electric generating sets and rotary converters  
In addition to the electrical machinery described in the HS 
Explantory Note to heading 8502, parts (I) and (II), this 
heading includes cascade converters, Ward-Leonard sets 
and rotary dephasers.  
8502 39 20 Turbo-generators 
Turbo-generators are driven directly by gas or steam 
turbines. They have a solid cylindrical rotor with longi ­
tudinal grooves in which the induction windings are 
mounted. The rotor may be in one piece or consist of a 
number of solid sections. 
Turbo-generators are generally air-cooled, but high-capacity 
types are hydrogen-cooled.  
8503 00 Parts suitable for use solely or principally with the
machines of heading 8501 or 8502 
This heading does not include branch circuit plates for 
electric motors (heading 8536).  
8504 Electrical transformers, static converters (for example,
rectifiers) and inductors 
In addition to the products referred to in the HS Explanatory 
Note to heading 8504, this heading includes: 
1. adjustable transformers (for example, cursor trans ­
formers) and variable ratio transformers;
2. field dispersion transformers for fluorescent tubes;
3. special transformers for communications;
4. compensation coils;
5.output coils;
6. smoothing inductors;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 462 
7. moving core coils for modifying inductance;
8. ballasts (chokes) for electrical discharge lamps and
tubes;
9. Pupin coils;
10. Godefroy coils;
11. stabilised power packs (rectifier with a regulator).
This heading also includes selenium rectifying elements, 
whether single (selenium plates, in particular) or multiple. 
However, this heading does not include silicon or 
germanium single-crystal rectifiers constituting discrete 
components (for example, rectifier diodes) or rectifiers 
constituting integrated circuits, especially microcircuits, 
whether or not equipped with cooling or insulating 
devices, etc. Note 8 to this chapter assigns such components 
to heading 8541 or to heading 8542 (see also note 2 to this 
chapter). 
Furthermore, this heading does not include: 
(a) commutators for multiple-point transformers 
(heading 8536); 
(b) rectifying lamps, tubes and valves such as phanotrons,
thyratrons, ignitrons and high-voltage rectifying tubes
for X-ray equipment (subheading 8540 89 00);
(c) voltage regulators of heading 9032.
8504 40 30 Of a kind used with telecommunication apparatus,
automatic data-processing machines and units thereof 
This subheading includes static converters for telecommuni ­
cation apparatus or for automatic data-processing machines 
and units thereof, which: 
— generally, have stabilising circuits; 
— have a typical output voltage of, for example, 3,3, 5, 12, 
24, 48 or 60 V. 
Static converters for telecommunication apparatus or for 
automatic data-processing machines and units thereof serve 
to convert, for example, the alternating current (AC) drawn 
from the mains supply into the requisite direct current (DC). 
Used with automatic data-processing machines, a so-called 
Uninterruptible Power Supply (UPS) ensures a ‘back-up’ of 
energy (with a ‘power good’ signal) in the event of a power 
failure, thus preventing data loss.  
8504 90 05 Electronic assemblies of machines of
subheading 8504 50 20 
For the definition of the expression ‘electronic assemblies’, 
see the explanatory note to subheading 8443 99 10.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 463 
8504 90 91  Electronic assemblies of machines of subheading 
8504 40 30 
For the definition of the expression ‘electronic assemblies’, 
see the explanatory note to subheading 8443 99 10.  
8505 Electromagnets; permanent magnets and articles
intended to become permanent magnets after magneti­
sation; electromagnetic or permanent magnet chucks, 
clamps and similar holding devices; electromagnetic 
couplings, clutches and brakes; electromagnetic lifting 
heads 
8505 90 29 Other 
This subheading includes electric operating magnets fitted to 
the doors of private cars and forming part of a central 
door-locking system. Such systems are connected to the 
vehicle power supply and are actuated by control signals 
from an electrical control device belonging to the system. 
If one of the doors is opened or closed manually, the other 
vehicle doors will be simultaneously locked or unlocked 
electromagnetically. 
However, this subheading does not include 
solenoid-operated injection valves for spark-ignition or 
compression-ignition internal combustion piston engines, 
the valve bodies and valve needles of which are equipped 
with a magnet winding and magnet keeper respectively 
(subheading 8409 91 00 or 8409 99 00). 
8506 Primary cells and primary batteries  
8506 10 11 Cylindrical cells 
Cylindrical cells have a circular cross-section. Positive and 
negative poles are at opposite ends. The length of cylin ­
drical cells is greater than their diameter:
  
8506 10 91 Cylindrical cells  
See the explanatory note to subheading 8506 10 11.  
8506 50 10 Cylindrical cells  
See the explanatory note to subheading 8506 10 11.  ▼B
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8506 50 30 Button cells 
The height of button cells is less than or equal to the 
diameter:
  
8507 Electric accumulators, including separators therefor,
whether or not rectangular (including square) 
8507 20 20 and 
8507 20 80 Other lead-acid accumulators  
With the exception of accumulators of a kind used for 
starting piston engines (see subheadings 8507 10 20 and 
8507 10 80), these subheadings cover the electric lead-acid 
accumulators mentioned in the HS Explanatory Note to 
heading 8507, third paragraph, (1). 
These accumulators are used, for example, for driving 
electric vehicles and for supplying power to telecommuni ­
cation installations.  
8507 30 20 and 
8507 30 80 Nickel-cadmium 
The accumulators of these subheadings are used particularly 
in safety lamps for miners and often as replacements for dry 
batteries in equipment such as portable radios, television 
sets, electric razors and other electrical equipment.  
8507 80 00 Other accumulators 
This subheading includes silver-zinc and silver-cadmium 
accumulators.  
8507 90 30 and 
8507 90 80 Parts 
These subheadings do not include connecting parts of 
accumulator elements (subheading 8536 90 95).  
8509 Electromechanical domestic appliances, with
self-contained electric motor, other than vacuum 
cleaners of heading 8508 
8509 80 00 Other appliances 
This subheading includes electrical manicure and pedicure 
sets with self-contained electric motor, connected via a cable 
to the power-supply unit (mains unit) belonging to the 
appliance.  ▼B
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8510 Shavers, hair clippers and hair-removing appliances,
with self-contained electric motor  
8510 10 00 Shavers  
Shavers incorporating hair clippers fall in this subheading.  
8511 Electrical ignition or starting equipment of a kind used
for spark-ignition or compression-ignition internal 
combustion engines (for example, ignition magnetos, 
magneto-dynamos, ignition coils, sparking plugs and 
glow plugs, starter motors); generators (for example, 
dynamos, alternators) and cut-outs of a kind used in 
conjunction with such engines 
8511 40 00 Starter motors and dual purpose starter-generators 
The equipment of this subheading usually operates on 6, 12 
or 24 V and has special devices for attachment to motors. 
This subheading includes: 
1. starter motors with sliding armature, starter motors with
sliding feeder, starter motors with a helicoidal motion,
and starter motors with a sliding pinion and a helicoidal
motion;
2.equipment which is the result of combining in one unit a
starter motor and a generator.
8512 Electrical lighting or signalling equipment (excluding
articles of heading 8539), windscreen wipers, defrosters 
and demisters, of a kind used for cycles or motor 
vehicles 
8512 30 10 Burglar alarms of a kind used for motor vehicles 
See the HS Explanatory Note to heading 8512, second para ­
graph, (11). 
8512 90 90 Other 
This subheading includes frames and reflectors for head ­
lights, and wiper arms, with or without wiper blades, for 
electric windscreen wipers. 
However, the subheading does not include lamp holders 
(subheading 8536 61 10 or 8536 61 90). 
8514 Industrial or laboratory electric furnaces and ovens
(including those functioning by induction or dielectric 
loss); other industrial or laboratory equipment for the 
heat treatment of materials by induction or dielectric 
loss ▼B
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8514 20 80 Dielectric furnaces and ovens  
Microwave ovens of a type designed to be used in 
restaurants, canteens, etc., differ from domestic appliances 
of heading 8516 in their power output and oven capacity. 
Such ovens having a power output of more than 1 000 W or 
an oven capacity of more than 34 litres are considered to be 
for industrial use. For microwave ovens combined in a 
single housing with a grill or another type of oven, the 
aforementioned power output applies only to the 
microwave. The classification of such a combination is 
not influenced by the oven capacity criterion. 
Microwave ovens having a power output of not more than 
1 000 W and an oven capacity of not more than 34 litres 
are considered to be for domestic use (heading 8516).  
8516 Electric instantaneous or storage water heaters and
immersion heaters; electric space-heating apparatus 
and soil-heating apparatus; electrothermic hairdressing 
apparatus (for example, hairdryers, hair curlers, curling 
tong heaters) and hand dryers; electric smoothing irons; 
other electrothermic appliances of a kind used for 
domestic purposes; electric heating resistors, other than 
those of heading 8545 
8516 10 11 and 
8516 10 80 Electric instantaneous or storage water heaters and 
immersion heaters 
These subheadings include: 
1. water heaters operating both as instantaneous water
heaters and water storage heaters;
2.electric boilers which produce only hot water, or hot
water and low-pressure steam simultaneously.
These subheadings do not include electrically heated steam 
boilers and ‘superheated water’ boilers (heading 8402) and 
electrically heated electric boilers for central heating 
(heading 8403). 
8516 21 00 to 
8516 29 99 Electric space-heating apparatus and electric soil-heating 
apparatus 
These subheadings include: 
1. electric heating equipment for saunas;
2.battery-operated heating devices for warming and
defrosting iced-up door locks on motor vehicles by the
presence of a heating element in the lock. These small
portable devices may incorporate a lamp of the type
falling in heading 8513 to illuminate the working area.
8516 50 00 Microwave ovens 
See the explanatory note to subheading 8514 20 80.  ▼B
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8516 60 10 Cookers (incorporating at least an oven and a hob) 
Cookers consist of at least a hob and an oven (which may 
also include a microwave unit or grill).  
8516 79 70 Other 
In addition to the appliances described in the HS 
Explanatory Note to heading 8516, part (E), (5) to (20), 
this subheading includes: 
1. saunas with infra-red radiators (individual cubicles);
2.foot-heating plates;
3. electrically heated shoe trees;
4.devices for cleaning contact lenses, consisting of two
small electrically heated compartments with screw-on
lids to hold the contact lenses and heat up the
cleansing fluid.
8516 80 20 and 
8516 80 80 Electric heating resistors  
These subheadings include wire, cables, tapes and the like, 
which are insulated and provide heat for heating ceilings, 
walls, pipes, containers, etc. 
However, these subheadings do not include heating resistors 
connected to parts of equipment, for example, base plates 
for smoothing irons and plates for electric cookers (sub ­
heading 8516 90 00). 
8517 Telephone sets, including telephones for cellular
networks or for other wireless networks; other 
apparatus for the transmission or reception of voice, 
images or other data, including apparatus for communi­
cation in a wired or wireless network (such as a local- or 
wide-area network), other than transmission or 
reception apparatus of heading 8443, 8525, 8527 or 8528 
8517 12 00 Telephones for cellular networks or for other wireless
networks 
See the HS Explanatory Note to heading 8517, part (I), (B). 
This subheading includes telephones for cellular networks, 
so called ‘mobile phones’. 
‘Mobile phones’ have the following characteristics: 
— they are ‘pocket-sized’, i.e. they are of dimensions that 
do not exceed 170 mm × 100 mm × 45 mm, when 
measured in their most compact form, 
— they are capable of operating without an external source 
of electric power,  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 468 
— they have both a microphone, and an earphone and/or a 
loudspeaker, either in the same unit or in the form of a 
detachable headset presented together with the ‘mobile 
phone’, for the transmission and reception of voice 
enabling voice communication, 
— they incorporate other components such as an amplifier 
and an antenna for telephony, which provide for 
dual-way short-range transmission of voice within a 
network consisting of base stations of 
subheading 8517 61 and using mobile telephony 
frequency bands, 
— they are able to do telephony communication using 
cellular networks when equipped with a SIM (Subscriber 
Identity Module) of various types (physical or software) 
that has been activated. They may provide that 
emergency calls may be made without the SIM. 
‘Mobile phones’ may also have other features such as 
sending and receiving SMS (Short Message Service) and 
MMS (Multimedia Messaging Service) messages; emails; 
packet switching for access to the Internet; sending and 
receiving positioning signals; navigating, routing, maps, 
instant messaging, VOIP (voice over Internet Protocol); 
PDA (Personal Digital Assistant); gaming; receiving radio 
or television signals; capturing, recording and reproducing 
sound and images. 
Irrespective of such additional features, the mobile 
telephony function is generally the principal function of 
mobile phones that meet all of the above listed character ­
istics. This is the case, for example, when the telephony 
function takes precedence over all other functions, 
including when incoming calls are normally notified to the 
user regardless of secondary functions used.  
8517 18 00 Other 
In addition to the telephone sets described in the HS 
Explanatory Note to heading 8517, part (I), (A), this 
subheading includes push-button, telephone sets incor ­
porating a magnetic card reader, a data display, an electronic 
circuit-board with microprocessor, several data stores, a 
clock and a modulator-demodulator (modem). These 
appliances can be used not only as telephone sets but also 
(for example, in supermarkets) as data terminals, for 
example, for verifying magnetic credit cards or cheques or 
for the transmission of sales data over telephone lines to 
automatic data-processing machines.  
8517 62 00 Machines for the reception, conversion and transmission
or regeneration of voice, images or other data, including 
switching and routing apparatus  
This subheading covers two groups of machines: 
1. machines for the reception, conversion and transmission
of voice, images or other data;▼B
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2. machines for the regeneration of voice, images or other
data.
These machines include: 
1. network interface cards;
2. modems;
3. repeaters;
4. hubs;
5. bridges (including switches);
6. routers.
This subheading includes apparatus consisting of all the 
elements required for transmission and reception, in one 
cabinet or housing. Such is the case, for example, with 
walkie-talkies, which contain the batteries or accumulators 
required for their operation, or with transmitter-receiver 
apparatus, the power supply unit of which would be 
separate and connected to the apparatus by cable only. 
This subheading also includes units in which the transmitter 
and receiver elements are located in different furniture units 
or housings, provided that they constitute a functional unit. 
In order to be regarded as constituting a functional unit, 
transmitter-receiver apparatus must be installed near each 
other (for example, in the same building or on the same 
vehicle) and have certain elements in common, such as 
the aerial. 
This subheading also includes so-called ‘wireless headsets’ 
designed to be used solely or principally with telephones for 
cellular networks (mobile phones), intended to be hung on 
the ear to provide a hands-free option. They enable the user 
to control telephone functions, such as answering, ending 
and dialling (for example, redialling the last call), within 
approximately 10 m from the mobile phone and have 
means for adjusting the earphone sound volume. These 
headsets incorporate a radio transmitter/receiver to 
communicate with a mobile phone by means of wireless 
technology, for example, ‘Bluetooth’  
8517 69 10 Videophones  
See the HS Explanatory Note to heading 8517, 
part (II), (C). 
This subheading also includes closed-circuit television 
systems consisting of one camera, a panel with several 
call buttons, and one or more monitors connected to a 
communication post, and coaxial cables for linking the 
different elements, presented in the form of a set put up 
for retail sale. 
Products of this subheading may also be combined with an 
electrical door opener, a signalling device or a light source.  ▼B
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8517 69 30 Reception apparatus for radio-telephony or radio-tel ­
egraphy 
This subheading includes: 
1. fixed reception apparatus (including those used mainly in
large installations), and special devices such as secrecy
devices (for example, spectrum inverters); certain
receivers, termed ‘diversity receivers’, employ multiple
receiver technique to overcome fading;
2.radiotelephony receivers for motor vehicles, ships,
aircraft, trains, etc.;
3.receivers for radiotelegraphic staff location systems;
4.radio receivers for simultaneous interpretation at multi ­
lingual conferences;
5.special receivers for distress signals from ships, aircraft,
etc.;
6.telemetric signal receivers;
7. ‘facsimile ’ radiotelegraphic apparatus for receiving, on
sensitised paper, copies of documents, newspapers,
plans, messages, etc.
8517 69 90 Other  
This subheading includes: 
1.fixed transmitters. Certain types, used mainly in large
installations, include special devices such as secrecy
devices (for example spectrum inverters) and multiplex
devices (used for sending more than two messages simul ­
taneously);
2.radiotelephony transmitters for motor vehicles, ships,
aircraft, trains, etc.;
3.transmitters used in radiotelegraphic staff location
systems;
4.radio transmitters for simultaneous interpretation at
multilingual conferences;
5. automatic transmitters for distress signals from ships,
aircraft, etc.;
6.‘facsimile ’ radiotelegraphic apparatus for transmitting
copies of documents, newspapers, plans, messages, etc.;
7.transmitters of telemetric signals.
8518 Microphones and stands therefor; loudspeakers, whether
or not mounted in their enclosures; headphones and 
earphones, whether or not combined with a microphone, 
and sets consisting of a microphone and one or more 
loudspeakers; audio-frequency electric amplifiers; 
electric sound amplifier sets  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 471 
This heading includes separately presented wireless micro ­
phones, headphones, earphones and loudspeakers, whether 
or not combined. 
This heading does not include: 
1. separately presented cordless handsets for line telephone
sets (see the HS Explanatory Note to subheading
8517 62);
2. separately presented wireless headsets (combination of a
headphone and a microphone) with dialling capability
(see the explanatory note to subheading 8517 62 00).
8519 Sound recording or reproducing apparatus  
8519 81 15 Pocket-size cassette-players  
For the determination of the measurements of such 
apparatus, subheading note 1 to Chapter 85 applies, and 
the dimensions of the cabinet are to be taken into 
account; protuberances, such as control buttons, closing 
devices and securing clips, are to be ignored.  
8519 81 35 Other 
This subheading does not include sound reproducing 
apparatus, so-called ‘MP3 players’, using optical media 
and incorporating devices which can be subsequently 
activated for the reception of radio-broadcast signals by 
means of software (heading 8527). 
8519 81 45 Other 
The explanatory note to subheading 8519 81 35 applies,  
mutatis mutandis . 
8519 81 95 Other 
The explanatory note to subheading 8519 81 35 applies,  
mutatis mutandis . 
8522 Parts and accessories suitable for use solely or prin­
cipally with the apparatus of heading 8519 or 8521 
8522 90 41 and 
8522 90 49 Electronic assemblies  
See the explanatory note to subheading 8443 99 10  
8523 Discs, tapes, solid-state non-volatile storage devices, 
‘smart cards’ and other media for the recording of 
sound or of other phenomena, whether or not 
recorded, including matrices and masters for the 
production of discs, but excluding products of 
Chapter 37 
If media of this heading are presented together with other 
articles, the following classification principles should be 
applied:  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 472 
1. if the media and the other articles make up a set put up
for retail sale under general interpretative rule 3(b), the
set should be classified by application of that rule, or
2. if the media and the other articles do not make up a set
put up for retail sale under general interpretative
rule 3(b), then the media should be classified in the
appropriate subheading.
8523 21 00 Cards incorporating a magnetic stripe 
This subheading also includes printed matter, such as travel 
tickets and boarding passes, that incorporate one or more 
magnetic stripes.  
8523 29 15 Unrecorded 
This subheading also covers tapes which have to be cut to 
size before use. 
8523 41 10 Discs for laser reading systems of a recording capacity
not exceeding 900 megabytes, other than erasable 
This subheading covers recordable compact discs (CD-Rs). 
CD-Rs are usually made of colourless transparent polycar ­
bonate with a thickness of 1,2 mm. The top side is coated
with a reflective layer of golden or silver colour and can be
printed. The underside is covered with a layer of dye and a
protective layer. They have a diameter of 8 or 12 cm, or can
have the form of a card.
Their recording capacity can be checked with reading/ 
writing machines and corresponding recording software. 
Although recording on such discs can be done in one or 
several steps, the recorded information cannot be erased.  
8523 41 30 Discs for laser reading systems of a recording capacity
exceeding 900 megabytes but not exceeding 18 gigabytes, 
other than erasable  
This subheading covers recordable digital versatile discs 
(DVD-/+Rs). 
In contrast to the CD-Rs of subheading 8523 41 10, DVD-/ 
+Rs consist of two 0,6 mm-thick polycarbonate layers glued
together. This physical difference can be identified by
examining the outside edge of the disc. They have a
diameter of 8 or 12 cm.
Their recording capacity can be checked with reading/ 
writing machines and corresponding recording software. 
Although recording on such discs can be done in one or 
several steps, the recorded information cannot be erased.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 473 
8523 41 90 Other 
This subheading includes: 
1.optical discs on which the recorded information can be
erased and new data can be recorded (‘rewritable
compact discs’ (CD-RWs) and ‘rewritable digital
versatile discs’ (DVD-/+RWs)). They can be identified
by the disc recording software of an automatic
data-processing machine;
2.rewritable DVD-RAMs and ‘MiniDiscs’ which are both
housed in cartridges.
8523 52 00 ‘Smart cards’ 
See the HS Explanatory Note to heading 8523, (C), (2). 
This subheading also includes electronic proximity cards/ 
tags usually consisting of a coil which is activated by a 
signal from a reader and produces a voltage to power a 
microcircuit, a code generator which on receiving a signal 
from the coil generates data, and a signal transmission 
antenna.  
8525 Transmission apparatus for radio-broadcasting or
television, whether or not incorporating reception 
apparatus or sound recording or reproducing apparatus; 
television cameras, digital cameras and video camera 
recorders  
This heading includes thermal-imaging cameras with 
infra-red imagers which capture heat-radiation and convert 
it into images that represent the temperatures of individual 
surfaces or objects in different shades of grey or in different 
colours but which cannot measure temperatures or represent 
the measured values in figures.  
8525 60 00 Transmission apparatus incorporating reception
apparatus 
This subheading also includes units in which the transmitter 
and receiver elements are located in different furniture units 
or housings, provided that they constitute a functional unit. 
In order to be regarded as constituting a functional unit, 
transmitter-receiver apparatus must be installed near each 
other (for example, in the same building or on the same 
vehicle) and have certain elements in common, such as 
the aerial.  
8525 80 11 to 
8525 80 99 Television cameras, digital cameras and video camera 
recorders  
See the HS Explanatory Note to heading 8525, (B). 
These subheadings do not cover electronic reading devices 
for the visually handicapped (see the explanatory note to 
subheading 8543 70 90).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 474 
8525 80 30 Digital cameras  
Digital cameras of this subheading are always capable of 
still-image recording, whether on an internal storage 
medium or on interchangeable media. Most of them have 
the design of a traditional photographic camera. 
Digital cameras that are only capable of recording still 
images remain classified in this subheading. 
Cameras of this subheading may also have video-capture 
capability to record continuous periods of video. 
However, when such apparatus are capable, using the 
maximum storage capacity, of capturing video in a quality 
of 800 x 600 pixels (or higher) at 23 frames per second (or 
higher) for a continuous period of at least 30 minutes 
(regardless of the fact that the captured video images may 
be recorded in separate files of a duration of less than 30 
minutes) they are always to be classified in subheadings 
8525 80 91 or 8525 80 99. 
If one or more of the above criteria is not fulfilled, the 
apparatus is to be classified by application of note 3 to 
Section XVI (see also Commission Implementing 
Regulation (EU) No 458/2014). 
Compared to the video camera recorders of subheadings 
8525 80 91 and 8525 80 99, many digital cameras (when 
functioning as video cameras) do not offer a zoom 
function during video recording. Unaffected by the storage 
capacity, some cameras automatically terminate the 
recording of video after a certain period of time.  
8525 80 91 and 
8525 80 99 Video camera recorders  
Video camera recorders of these subheadings are always 
capable of recording continuous periods of video, whether 
on an internal storage medium or on interchangeable media. 
In general, the digital video camera recorders of these 
subheadings have a design which differs from digital 
cameras of subheading 8525 80 30. They often have a 
foldable viewfinder and are frequently presented together 
with a remote control. Most video camera recorders offer 
a zoom function during video recording. However, the fact 
that video cameras integrated, for example, into sports 
goggles have no optical zoom function does not prevent 
the classification of such products under subheadings 
8525 80 91 and 8525 80 99 (see Case C-178/14,  Vario 
Tek, ECLI:EU:C:2015:152, para 17 - 29). 
Digital video camera recorders that are only capable of 
recording video are always classified in these subheadings. 
Apparatus with both video recording and still image 
recording capability are to be classified by reference to 
the explanatory note to subheading 8525 80 30.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 475 
These subheadings include remotely controlled apparatus for 
capturing and recording video and still images which are 
specifically designed to be used with multi-rotor helicopters 
(so-called drones), for example, through dedicated contact 
elements. These apparatus are used for capturing video and 
aerial still images of the environment and allow the user to 
visually control the flight of the drone. Such apparatus are 
always classified under these subheadings regardless of the 
length of the video recording as the video recording is the 
principal function. See also the HS classification opinion 
8525 80/3.  
8525 80 99 Other 
This subheading covers video camera recorders (so-called 
‘camcorders’) for the recording not only of sound and 
images taken by the camera but also of signals from 
external sources, for example, DVD-players, automatic 
data-processing machines or television receivers. The 
images thus recorded can be reproduced by means of an 
external television receiver or monitor. 
This subheading also includes ‘camcorders’ in which the 
video input is obstructed by a plate or in another way, or 
in which the video interface can be subsequently activated 
as video input by means of software. The apparatus is 
nevertheless designed to record television programmes or 
other externally incoming signals. 
However, ‘camcorders’ with which only the images taken 
by the camera can be recorded and reproduced by means of 
an external television receiver or monitor fall in 
subheading 8525 80 91.  
8527 Reception apparatus for radio broadcasting, whether or
not combined, in the same housing, with sound 
recording or reproducing apparatus or a clock 
For transmission apparatus incorporating reception 
apparatus, see the explanatory note to subheading 
8525 60 00. 
8527 12 10 and 
8527 12 90 Pocket-size radio cassette players  
See the explanatory note to subheading 8519 81 15.  
8527 13 10 With laser reading system 
This subheading includes radio-broadcast receivers, 
combined with a sound recording or reproducing apparatus 
with a laser reading system, whether or not combined with 
other sound recording or reproducing apparatus (for 
example of the cassette-type) or a clock. 
This subheading also includes sound reproducing apparatus, 
so-called ‘MP3 players’, using optical media and incor ­
porating devices which can be subsequently activated for 
the reception of radio-broadcast signals by means of 
software.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 476 
8527 13 99 Other 
The explanatory note to subheading 8527 13 10 applies,  
mutatis mutandis . 
8527 21 20 With laser reading system 
The explanatory note to subheading 8527 13 10 applies,  
mutatis mutandis . 
8527 21 70 With laser reading system 
The explanatory note to subheading 8527 13 10 applies,  
mutatis mutandis . 
8527 91 11 to 
8527 91 99 Combined with sound recording or reproducing 
apparatus 
Stereo systems (hi-fi systems) containing a radio receiver, 
put up in sets for retail sale, consisting of modular units in 
their own separate housings, for example, in combination 
with a CD player, a cassette recorder, an amplifier with 
equalizer, always fall in these subheadings as the radio 
receiver gives them their essential character.  
8527 91 11 and 
8527 91 19 Within the same housing one or more loudspeakers 
These subheadings cover apparatus from which the loud ­
speakers are inseparable. 
However, these subheadings do not cover apparatus with 
detachable loudspeakers, even if the loudspeakers can be 
attached with fastening devices (subheading 8527 91 35, 
8527 91 91 or 8527 91 99). 
8527 91 35 to 
8527 91 99 Other 
If loudspeakers for stereo systems (hi-fi systems) are 
specially designed for and packed together with other 
components of the sets, they are included in these 
subheadings. 
8527 91 35 With laser reading system 
The explanatory note to subheading 8527 13 10 applies,  
mutatis mutandis . 
8528 Monitors and projectors, not incorporating television
reception apparatus; reception apparatus for television, 
whether or not incorporating radio-broadcast receivers 
or sound or video recording or reproducing apparatus 
According to general rule 3(c) for the interpretation of the 
Combined Nomenclature, video surveillance systems, 
consisting of a limited number of television cameras and 
one monitor, fall within this heading when put up in a set 
for retail sale. 
The components of such video surveillance systems are to 
be classified separately when the system is not put up in a 
set for retail sale (see the HS General Explanatory Note to 
Section XVI, (VII)).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 477 
This heading does not cover electronic reading devices for 
the visually handicapped (see the explanatory note to 
subheading 8543 70 90).  
8528 62 00 to 
8528 69 80 Projectors  
These subheadings do not include products comprising a 
projector and a screen in the same housing (sub ­
headings 8528 52 10 to 8528 59 00 or, when incorporating 
reception apparatus for television, subheading 8528 72 10).  
8528 71 11 to 
8528 71 19 Video tuners 
These subheadings include apparatus incorporating a video 
tuner which converts high-frequency television signals into 
signals usable by video recording or reproducing apparatus 
or monitors. 
The apparatus incorporates selector circuits, which permit 
tuning to a special channel or carrier frequency, and 
demodulation circuits. The apparatus may also be 
equipped with a decoding device (colour) or with 
separator circuitry for synchronisation. It is generally 
designed to operate with an individual aerial or a shared 
aerial (high-frequency cable distribution). 
The output signal can be used as an input signal for 
monitors or for recording or reproducing apparatus. It 
consists of the original camera signal (i.e., not modulated 
for transmission purposes). 
Analogue video tuners within the meaning of these 
subheadings may be in the form of modules comprising, 
at least, the radio frequency circuits (RF block), intermediate 
frequency circuits (IF block) and demodulation circuits 
(DEM block) where the output is a separate audio and 
composite video baseband signal (CVBS). 
Digital video tuners within the meaning of these 
subheadings may be in the form of modules comprising, 
at least, the RF block, IF block, DEM block and an 
MPEG decoder for digital television where the output is a 
separate audio and digital video signal. 
Modules incorporating both an analogue and a digital video 
tuner component fall under these subheadings when one of 
the components is to be classified as a complete or finished 
video tuner by application of general rule 2(a) for the inter ­
pretation of the Combined Nomenclature. 
A module not fulfilling the above conditions is to be clas ­
sified as a ‘part’ under heading 8529.  
8528 71 11 Electronic assemblies for incorporation into automatic
data-processing machines 
For the definition of the expression ‘electronic assemblies’, 
see the explanatory note to subheading 8443 99 10.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 478 
8528 72 10 Television projection equipment  
This subheading includes projection equipment incor­
porating reception apparatus for television. Such 
equipment projects the image via an optical system onto a 
screen. It may be based on cathode-ray-tube or flat-panel 
(for example, DMD, LCD, plasma) technology. 
The projection screen may be either incorporated in the 
same housing as the television receiver or may be separate.  
8528 72 30 With integral tube 
This subheading includes apparatus combining tuner and 
monitor functions in the same housing, with possible simul ­
taneous use of certain elements of each. Domestic television 
receivers generally belong to this category. 
The diagonal measurement of the screen means the active 
part of the picture tube measured in a straight line.  
8529 Parts suitable for use solely or principally with the
apparatus of headings 8525 to 8528  
8529 90 20 to 
8529 90 97 Other 
These subheadings include: 
1. dials;
2.tuning blocks;
3. diaphragms for television cameras;
4.so-called PAL-Secam adapters. These are decoder boards
(printed circuit boards mounted with electrical
components) for subsequent incorporation in television
receivers designed for the reception of PAL signals, so
as to make these sets suitable for the dual reception of
PAL/Secam signals.
These subheadings do not include waveguides (classification 
of the tubes according to their constituent material).  
8529 90 41 and 
8529 90 49 Cabinets and cases  
The terms ‘cabinets’ and ‘cases’ include housings not 
equipped with electric or electronic components (for 
example, printed circuit boards, loudspeakers, cables, etc.). 
‘Cabinets and cases’ equipped with electric or electronic 
components are excluded (for example, subheading 
8529 90 92 or 8529 90 97). 
Parts of ‘cabinets and cases’ are excluded from these 
subheadings. 
8529 90 65 Electronic assemblies  
See the explanatory note to subheading 8443 99 10.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 479 
8529 90 92 For television cameras of subheadings 8525 80 11 and
8525 80 19 and apparatus of headings 8527 and 8528  
This subheading includes so-called ‘LCD modules’ 
consisting of a thin-film transistor (TFT) liquid-crystal 
layer sandwiched between two sheets or plates of glass or 
plastic, not combined with touch-screen facilities, used in 
the manufacture of monitors and/or reception apparatus for 
television of heading 8528. 
The modules are equipped with one or more printed or 
integrated circuits, with control electronics for pixel- 
addressing only. They are not equipped with electronics 
(such as a video converter or a scaler) for video processing. 
The modules can be equipped with a backlight unit and/or 
inverters. 
This subheading does not include liquid-crystal devices 
consisting of a liquid-crystal layer sandwiched between 
two sheets or plates of glass or plastics, whether or not 
fitted with electrical connections (i.e. for the supply of 
power), presented in the piece or cut to special shapes (sub ­
heading 9013 80 20).  
8531 Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or fire 
alarms), other than those of heading 8512 or 8530 
8531 10 30 and 
8531 10 95 Burglar and fire alarms and similar apparatus 
See the HS Explanatory Note to heading 8531, third para ­
graph, (E). 
These subheadings do not include burglar alarms of a kind 
used for motor vehicles (subheading 8512 30 10).  
8531 20 20 to 
8531 20 95 Indicator panels incorporating liquid crystal devices 
(LCD) or light-emitting diodes (LED) 
These subheadings include variable electroluminescent 
diode readouts used principally as numerical and/or alpha ­
numerical signals or display panels, for example, made up 
of cells or various light-emitting diodes. Each sign contains 
a certain number of light-emitting diodes in the form of 
components which are either discrete or attached to a 
single microchip. These devices are mounted on a printed 
circuit with a driver/decoder. Each digit or assembly of 
digits is covered by transluscent material which amplifies 
the intensity of the light points produced by the diodes in 
order to produce figures or letters as a function of the pulse 
applied to the circuit by an input signal.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 480  
8531 90 00 Parts 
This subheading includes anti-theft tags (such as those 
consisting of a diode and an antenna, so-called ‘microwave 
tags’, or those consisting of a microchip-resonant circuit, 
so-called ‘frequency division’ tags) attached to goods 
which, when they come within the signal field of a 
burglar alarm system installed at a shop exit, of a type 
falling in subheading 8531 10, influence the receiving elec ­
tronics of the system and trigger off an alarm. 
This subheading also includes tags which combine two 
different technologies, such as acousto-magnetic with 
microwave or acousto-magnetic with radio frequency. 
However, this subheading does not include: 
— tags consisting of a wire, strip or combination of two 
strips, so-called ‘magnetic tags’ or ‘acousto-magnetic 
tags’, of magnetic materials intended to be used within 
the control zone of an Electronic Article 
Surveillance (EAS) system (heading 8505), 
— tags which have embedded in them one or more elec ­
tronic integrated circuits in the form of chips and an 
antenna but with no other active or passive circuit 
elements (‘smart cards’), so-called ‘Radio Frequency 
Identification’ tags (RFID) (subheading 8523 52), 
— tags containing one or more electronic integrated circuits 
in the form of chips with an embedded antenna and one 
or more capacitors but no other active or passive circuit 
elements (subheading 8523 59), 
— tags in the form of a printed circuit (see note 6 to 
Chapter 85), so-called ‘radio frequency tags’ 
(heading 8534 00).  
8534 00 Printed circuits  
This heading includes: 
1.paper tags in the form of a printed circuit, to prevent the
theft of, for example, library books;
2.flexible electrical conductors in the form of printed
circuits.
8536 Electrical apparatus for switching or protecting elec­
trical circuits, or for making connections to or in elec ­
trical circuits (for example, switches, relays, fuses, surge 
suppressors, plugs, sockets, lamp holders and other 
connectors, junction boxes), for a voltage not 
exceeding 1 000 V; connectors for optical fibres, 
optical-fibre bundles or cables  
In addition to the apparatus described in the HS Explanatory 
Note to heading 8536, this heading includes: 
1. distribution frames for telephone exchanges;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 481 
2. intersection or junction plates for overhead tram cables;
3. junction plates for electric motors;
4. commutators for multiple point transformers;
5. connecting parts for accumulator elements;
6. so-called inductive proximity switches, i.e., electronic
switches incorporating a free-radiating induction coil
for the contactless actuation (closure) of the switch
when a metal object comes within the stray field of the
induction coil. Such switches are used, for example, in
machine tools, conveyor machinery and weighing
balances instead of mechanically operated electrical
terminal switches;
7. on-off switches housed alongside an intensity modulation
device (dimmer) in a single housing. By means of this
equipment, it is possible not only to switch
mains-operated lamps on and off, but also to vary their
intensity continuously;
8. so-called contact pads for connecting electrical circuits.
These consist of two superposed resilient films of
plastics in which are embedded, at regular intervals, a
large number of electrically conductive contact points of
silicone rubber. These contact pads are incorporated, for
example, under the keys of telephone sets. Each time a
key is pressed the appropriate contact points on the two
films touch, and electrical contact is established;
9. electronic switches which operate by contactless means,
using semiconductor components (for example, tran ­
sistors, thyristors, integrated circuits).
However, this heading does not include: 
(a) insulation and sheathing for electric lines (generally, 
heading 7326);
(b) control equipment for railways and other communication 
routes (heading 8530).
8536 50 11 Push-button switches  
This subheading does not cover touch-sensitive switches 
(subheading 8536 50 19). 
8536 69 10 to 
8536 69 90 Other 
These subheadings include electromechanical plugs (so- 
called male type connectors) and sockets (so-called female 
type connectors) which permit connection, for example, 
between appliances, cables and connector boards. 
The connectors may have a plug or socket on both sides or 
a plug or socket on one side and another contact device on 
the other (for example, crimp, clamp, soldered or 
screw-type) see the examples in figures 1 and 2.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 482 
Figure 1 : 
On one side the cable is connected to the connector by 
means of a crimp/clamp connection. On the other side the 
connection is made by plugging the male-type/female type 
connector.
  
Figure 2 : 
On one side, the cable is connected to the connector by 
means of a crimp/clamp connection. On the other side, the 
connection is made by plugging the female-type connector. 
In addition, this connector is also fitted with an additional 
connection in the form of a male-type connector. 
These subheadings also include plug-in couplings 
comprising a plug and socket pair (two pieces). The plug 
and the socket pieces each have one socket and one other 
contact device.
  
These subheadings do not include connection or contact 
elements with which an electrical connection is solely estab ­
lished by other means (for example, crimp, screw-type, 
soldered or clamp terminals). These are covered by 
subheading 8536 90 (see the examples in figures 3 to 7). 
However plugs and sockets, threaded internally or 
externally, are included.  
Figures 3 and 4 : 
On one side the cable is connected to the connector by 
means of a crimp/clamp connection. On the other side the 
connection is made by using a screw or a bolt and nut.
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 483 
Figures 5, 6 and 7 : 
The electrical connection is not made by plugging. There is 
no male or female type connector present. The electrical 
connection is made by screwing or clamping.
  
8536 69 10 For coaxial cables 
This subheading covers only plugs and sockets used for 
coaxial connections (see the examples in figures 1 to 6).
  
Figure 5 
Threaded coaxial plug
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 484 
Figure 6 
Coaxial adapter
  
8536 69 30 For printed circuits  
This subheading covers plugs and sockets that are intended 
to be directly attached to a printed circuit board (PCB) or 
flexible printed circuit on at least one side of the plug or 
socket (see the examples below).
  
1. This USB connector is not intended to be directly
attached to a PCB and is therefore excluded from this
subheading.
2.This USB receptacle is intended to be directly attached to
a PCB and is therefore included within this subheading.
▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 485 
1.This connector is not intended to be directly attached to a
PCB and is therefore excluded from this subheading.
2. This connector is intended to be directly attached to a
PCB and is therefore included within this subheading.
▼M16
8536 70 00 Connectors for optical fibres, optical-fibre bundles or
cables 
See note 7 to this chapter. 
See the HS Explanatory Note to heading 8536, (IV).  
8536 90 01 Prefabricated elements for electrical circuits  
This subheading includes ready-to-mount elements for the 
transmission of electricity. Such elements provide a degree 
of spatial flexibility in the power supply for lamps and 
electrically powered machines and equipment. The contact 
points across which the current is delivered are of the clamp 
or sliding variety. 
Typical applications are shown in the diagrams below:
  ▼B
▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 486 
8536 90 10 Connections and contact elements for wires and cables 
This subheading covers all terminal devices fitted to the 
ends of wires or cables for establishing an electrical 
connection by means other than plugging (for example, 
crimp, screw-type, soldered or clamp terminals).  
8537 Boards, panels, consoles, desks, cabinets and other bases,
equipped with two or more apparatus of heading 8535 
or 8536, for electric control or the distribution of elec ­
tricity, including those incorporating instruments or 
apparatus of Chapter 90, and numerical control 
apparatus, other than switching apparatus of 
heading 8517 
This heading includes assemblies on a support (for example, 
panel, box) of identical items of equipment to those of 
heading 8536 (for example, light switches).  
8537 10 91 Programmable memory controllers  
This subheading includes panel cabinets incorporating appli ­
cation memory for the electrical control of machines. They 
are fitted not only with equipment of heading 8535 or 8536 
(for example, relays) but also, for example, with transistors 
or triacs of heading 8541 as switching devices and which, 
in addition to these switching elements, also include micro ­
processors (for example, for logic processing and the 
management of inputs and outputs), interfaces and a 
power supply unit (power pack). 
8537 10 98 Other 
This subheading includes: 
1.remote cable control units for video recorders. These are
electrical control pads (with push-button switches and
other electrical components mounted on a board) which
are used to execute, via a connecting cable, all the
functions of the linked-up video recorder;
2.electrical control devices for automatic vending
machines. These consist of a control pad incorporating,
in addition to relays and electrical switches, triacs and
integrated circuits.
This subheading does not include: 
(a) electrical control devices known as ‘joysticks’ within the
meaning of note 5(C) to Chapter 84 (heading 8471);
(b)cordless infra-red devices for the remote control of
television receivers, video recorders or other electrical
equipment (heading 8543).
8538 Parts suitable for use solely or principally with the
apparatus of heading 8535, 8536 or 8537  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 487 
8538 90 11 Electronic assemblies  
See the explanatory note to subheading 8443 99 10.  
8538 90 91 Electronic assemblies  
See the explanatory note to subheading 8443 99 10.  
8539 Electric filament or discharge lamps, including sealed
beam lamp units and ultraviolet or infra-red lamps; 
arc lamps; light-emitting diode (LED) lamps 
With the exception of certain arc lamps (see the explanatory 
note to subheadings 8539 41 00 and 8539 49 00) which are 
specially equipped or mounted, only lamps and tubes as 
such and parts thereof which are identifiable in accordance 
with note 2(b) to section XVI, fall in this heading. 
Apparatus fitted with such lamps (consisting, for example, 
of a simple reflector with a support or base) is classified in 
its appropriate heading, as lighting equipment 
(heading 9405), heating equipment (heading 7321, for 
example) or medical equipment (heading 9018), etc.  
8539 21 30 to 
8539 29 98 Other filament lamps, excluding ultraviolet or infra-red 
lamps 
These subheadings do not include: 
(a) resistance lamps with carbon filaments and variable
resistance lamps with iron filaments in hydrogen
(heading 8533);
(b) electric lamp sets of a specific length comprising a fixed
number of fancy lights, mainly used for decorating
Christmas trees (heading 9405).
8539 31 10 to 
8539 39 80 Discharge lamps, other than ultraviolet lamps 
These subheadings include: 
1. xenon tubes;
2.spectral discharge lamps;
3.glow discharge lamps;
4.alphanumeric tubes.
8539 41 00 and 
8539 49 00 Ultraviolet or infra-red lamps; arc lamps  
These subheadings include: 
1. ultraviolet tubes and lamps. In addition to the uses
referred to in the HS Explanatory Note to heading 8539,
part (D), first paragraph, the following may be
mentioned:
(a)actino-chemical printing;▼B
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(b) vitaminisation;
(c) sterilisation;
(d) photochemistry;
(e) production of ozone.
2. infra-red lamps and tubes. In addition to the uses referred
to in the HS Explanatory Note to heading 8539, part (D),
second paragraph, the following may be mentioned:
(a) space heating;
(b) equipment for infra-red emitters (for example, in
anti-theft apparatus);
(c) scientific research (for example, spectral analysis).
3. arc lamps described in the HS Explanatory Note to
heading 8539, part (E).
Carbon-electrode arc lamps are installed, for example, in
cinematographic projection equipment of heading 9007
or used in document-reproducing equipment.
Subheading 8539 41 00 includes electric arc lamps equipped 
with special supports as well as guidable light equipment 
consisting of one or more arc lamps mounted on a mobile 
support, intended for use particularly in photographic 
or cinematographic studios. 
These subheadings do not include: 
(a) luminescent diodes (heading 8541);
(b) electroluminescent devices, generally in strips, plates or
panels, and based on electroluminescent substances (for
example, zinc sulphide) placed between two layers of
conductive material (heading 8543).
8539 90 10 and 
8539 90 90 Parts 
These subheadings include: 
1. bases for incandescent and discharge electric lamps and
bulbs;
2.tungsten filaments, spiral, cut to length and ready for
mounting;
3.metal electrodes for discharge lamps and tubes;
4. glass parts (excluding insulating parts of subheading
8547 90 00) intended for mounting inside lamps or tubes;
5.supporting brackets for filaments.
8540 Thermionic, cold cathode or photocathode valves and
tubes (for example, vacuum or vapour or gas-filled 
valves and tubes, mercury arc rectifying valves and 
tubes, cathode ray tubes, television camera tubes)  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 489 
8540 11 00 Colour 
This subheading covers the cathode ray tubes described in 
the HS Explanatory Note to heading 8540, fourth paragraph, 
(2), and which comply with the conditions set out below: 
1. slit mask;
2. gap between two lines of the same colour at the centre of
the screen not less than 0,4 mm.
For the diagonal measurement of the screen, see the
explanatory note to subheading 8528 72 30.
8540 60 00 Other cathode ray tubes 
This subheading covers the cathode ray tubes described in 
the HS Explanatory Note to heading 8540, fourth paragraph, 
(2), (d), other than those covered by subheadings 8540 11 
and 8540 12. 
8540 71 00 and 
8540 79 00 Microwave tubes (for example, magnetrons, klystrons, 
travelling wave tubes, carcinotrons), excluding 
grid-controlled tubes 
These subheadings cover the tubes described in the HS 
Explanatory Note to heading 8540, fourth paragraph, (4). 
These subheadings do not include Geiger-Müller counter 
tubes (subheading 9030 90 00).  
8540 81 00 and 
8540 89 00 Other valves and tubes 
In addition to the lamps, tubes and valves for rectifying 
electric current referred to in the HS Explanatory Note to 
heading 8540, fourth paragraph, (1), these subheadings 
include phanotrons, thyratrons, ignitrons and high-voltage 
rectifying tubes for X-ray apparatus.  
8541 Diodes, transistors and similar semiconductor devices;
photosensitive semiconductor devices, including photo­
voltaic cells whether or not assembled in modules or 
made up into panels; light-emitting diodes (LED); 
mounted piezoelectric crystals  
8541 40 90 Other 
This subheading includes photovoltaic cells assembled in 
modules or made up into panels incorporating bypass 
diodes (but no blocking diodes). The bypass diodes are 
not elements which supply the power directly to, for 
example, a motor (see the HS Explanatory Notes to 
headings 8501 and 8541). 
8541 90 00 Parts 
In addition to the parts mentioned in the HS Explanatory 
Note to heading 8541, this subheading includes: 
1. supports and housings for piezoelectric crystals;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 490  
2. housings of metal, steatite, etc., for mounted
semiconductors.
This subheading does not include: 
(a) electrical connectors for conducting current between
pins (or contacts) and electrodes (heading 8536);
(b) graphite parts (subheading 8545 90 90).
8542 Electronic integrated circuits  
This heading includes interchangeable pre-programmed 
memory modules in the form of a monolithic integrated 
circuit for electronic translation devices falling in 
subheadings 8470 10 00 and 8543 70 10. 
This heading does not include discs (sometimes referred to 
as wafers) which, for the purposes of their applications in 
the field of electronics, consist of doped chemical elements, 
whether or not polished and whether or not epitaxially 
coated, provided that they have not been selectively doped 
or diffused to create discrete regions (heading 3818 00).  
8542 31 11 to 
8542 31 90 Processors and controllers, whether or not combined 
with memories, converters, logic circuits, amplifiers, 
clock and timing circuits, or other circuits  
These subheadings include: 
1. microprocessors, also called micro processing units
(MPUs), which are integrated circuits that can be
defined as devices that perform the primary instruction,
execution and system control functions. They consist of
the following main parts:
— the arithmetic logic unit (ALU);
— the instruction decoder and programme counter;
— the control unit;
— the input/output (I/O) unit, for communications with
other devices. 
A microprocessor can operate only if, apart from the 
internal memory, an external memory or other device 
is being used. 
They may have one or more micro-program-memories 
(RAM or ROM) for loading or storing micro-instruc ­
tions, thereby increasing the number of primary 
instructions in the control unit. 
The micro-programmed ROM that a microprocessor may 
contain is dedicated to storing binary basic-instructions 
and is not to be considered as a real program memory 
storing the instructions to be executed. 
These products may contain an instruction cache memory 
or micro-peripheral functions.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 491 
Microprocessors entirely processed for a specific appli ­
cation, based on ‘full custom’, ‘gate array’ or ‘standard 
cell’ designs, are included. 
The processing capacity of microprocessors means the 
length of each word which the accumulator of the arithmetic 
and logic unit can process in a single micro-instruction 
cycle; 
2. microcontrollers and microcomputers which are inte ­
grated circuits, consisting of at least the following main
parts:
— a microprocessor, also called micro processing 
unit (MPU); 
— a program memory (for example, RAM, ROM, 
PROM, EPROM, E  2 ROM, flash E  2 PROM) linked 
to the instruction decoder and containing a program 
defining an instruction sequence; 
— a data memory (for example, RAM or E  2 PROM), not 
accessible from outside the chip contrary to micro ­
processors; 
— an external bus (for data, addresses or instructions). 
Microcontrollers are programmed, or further 
programmable, to perform specific functions and only 
for certain use (for example, for television receivers, 
video recording or reproducing apparatus or microwave 
ovens). 
Microcomputers are capable of operating independently 
(stand alone) and for general use (for example, main ­
frames, minicomputers and personal computers). Micro ­
computers are freely programmable in accordance with 
the requirements of the user. 
Microcontrollers, entirely processed for a specific appli ­
cation, based on ‘full custom’, ‘gate array’ or ‘standard 
cell’ designs, are included. 
The processing capacity of microcontrollers or micro ­
computers means the length of each word which the 
accumulator of the arithmetic logic unit can process in 
a single micro-instruction cycle; 
3. control circuits which are integrated circuits used to
influence a process or the performance of a machine
(for example, an automatic data-processing machine).
Control circuits (for example, for disk storage units,
memories, electric motors or cathode ray tubes) are
generally capable of interpreting signals and, in
accordance with the interpretation, determining the
timing and sequence of certain functions (for example,
input, processing, storage and output in an automatic
data-processing system).▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 492 
8542 31 11 and 
8542 31 19  Goods specified in note 9(b)(3 and 4) to this chapter 
See the HS Explanatory Note to heading 8542, (III).  
8542 32 11 and 
8542 32 19 Goods specified in note 9(b)(3 and 4) to this chapter 
See the HS Explanatory Note to heading 8542, (III).  
8542 32 45 Static random-access memories (S-RAMs), including
cache random-access memories (cache-RAMs) 
Cache random-access memories (cache-RAMs) are static 
random-access memories with an access time faster than 
the main memory. Cache-RAMs are generally used as 
temporary buffer memories to accommodate the speed 
differential between a central processing unit and the main 
memory. 
8542 32 61 to 
8542 32 75 Electrically erasable, programmable, read only 
memories (E  2PROMs), including flash E  2PROMs 
E 2 PROMs are in general byte-erasable memories. 
Flash E  2 PROMs are memories also called ‘flash Memories’, 
‘flash EPROMs’ or ‘flash EEPROMs’. 
Flash memories may be based on EPROM or E  2 PROM- 
technology and are electrically erasable, either totally 
(bulk-wise) or by sector (page- or block-wise). 
Programming, reading and erasure of these memories can be 
accomplished at a dual power supply or at a single power 
supply. 
Flash memories based on EPROM technology have an array 
structure composed of one transistor cell. 
Flash memories based on E  2 PROM technology have an 
array structure composed of two or more transistor cells 
or of one transistor cell combined with another transistor 
per sector (page or block). The latter type further differ ­
entiates from EPROM-technology based memories because 
they contain a number of characteristic E  2PROM elements 
(for example, an E  2 PROM command-set). 
8542 32 90 Other memories  
This subheading includes content addressable memories 
(CAMs) and ferroelectric memories.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 493 
Content addressable memories (CAMs) are content 
associative storage devices. Storage locations of these 
devices are identified by their contents or by part of their 
contents, rather than by their names or positions (addresses). 
Ferroelectric memories are non-volatile memories obtained 
by combining ferroelectric and semiconductor material. The 
ferroelectric material is able to retain electric polarisation in 
the absence of an applied electric field. 
These devices are both electrically programmable and 
erasable.  
8542 39 11 to 
8542 39 90 Other 
These subheadings include: 
1. full custom logic circuits which are defined by and
produced for a single user. The manufacturing process
involves routing and placement of cells (logic gates),
using fully customised diffusion masks. Full custom
logic circuits are designed to perform
application-specific functions. They are known as
application-specific integrated circuits, so called ASICs;
2.gate arrays which are integrated logic circuits, consisting
of a fixed and regular arrangement of uncommitted logic
elements (transistor cells of, for example, AND-,
NAND-, OR- or NOR- gates). Gate arrays are
programmed in accordance with user-specific intercon ­
nection of these logic elements by one or more metalli ­
sation patterns;
3. standard cells which are integrated logic circuits,
consisting of a user-specific arrangement of predefined
subcircuits and fixed subcircuits. These subcircuits may
contain any integrated function (for example, a logic
function or a memory function);
4.programmable logic circuits which are integrated circuits,
consisting of fixed logic elements. The eventual function
of these circuits is determined by the user by blowing
fusible links or by electrically programming the intercon ­
nections between the logic elements;
5. standard logic circuits which are integrated logic circuits
consisting of less than 150 logic gates (for example,
AND, NAND, OR, NOR). These devices may integrate
several functions or sets of identical and independent
functions;
6. interface circuits which are integrated circuits which
perform a link function (for example, by code
conversion, by conversion between bit-serial and
bit-parallel or by synchronization) to interconnect
programs, integrated circuits, peripherals or systems
with different characteristics;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 494 
7. microperipherals which are integrated circuits performing
specific functions to complement microprocessors,
microcontrollers or microcomputers and improve their
external communication, control and interface features.
Technical specifications of a microperipheral clearly
express its relationship with and dedication to a micro ­
processor, microcontroller or microcomputer.
Communications, control and interface features may
consist of bus controllers, memory controllers (DRAM
controllers, memory management units (MMUs), direct
memory access controllers) or peripheral interface
controllers (graphic controllers, local area network
controllers, universal asynchronous receiver/transmitter
controllers, keyboard controllers, mass storage
controllers);
8. smartpower circuits which are integrated analogue
circuits which combine digital and analogue circuitry
(power transistors) to control logic output signals and
power output signals. These devices are able to
provide, for example, internal power dissipation
protection, fault management or diagnostic capabilities.
These subheadings do not include programmable read only 
memories (PROMs) (subheading 8542 32 90).  
8542 39 11 and 
8542 39 19 Goods specified in note 9(b)(3 and 4) to this chapter 
See the HS Explanatory Note to heading 8542, (III).  
8543 Electrical machines and apparatus, having individual
functions, not specified or included elsewhere in this 
chapter  
8543 70 90 Other 
This subheading includes: 
1.electrostatic devices (for example, for flocking
machines);
2.electroluminescent devices, generally in the form of
strips, plates or panels;
3.thermo-electric generators consisting of a thermopile
comprising a variable number of thermocouples and a
heat source (for example, butane gas), producing direct
current by the Seebeck effect;
4.static electricity eliminator devices;
5.demagnetising equipment;
6. shock-wave generators;
7. digital flight-data recorders (flight recorders) in the form
of a fire-proof, crash-proof electronic apparatus for the
continuous in-flight recording of specific flight data;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 495 
8. cordless infra-red devices for the remote control of
television receivers, video recorders or other electrical
equipment;
9. electronic sound-effect devices used as peripherals for
electric guitars for the production of various effects (for
example, sound duplication, sound distortion, echoing).
These devices are not housed in the guitar casing but
are wired between the guitar and the power amplifier;
10. electronic reading devices for the visually handicapped.
These devices comprise, in a single housing, a camera,
which scans the original text (for example, newspaper
or book) and a monitor which reproduces the text in
magnified form.
This subheading also covers small electronic devices not 
mounted on a base-plate (including so-called ‘minicom ­
puters’), which can be used to form words and sentences 
which are translated into a chosen foreign language 
depending on the memory modules used with these 
devices. They have an alphanumeric keyboard and a 
rectangular display. However, this subheading does not 
cover similar devices with calculating functions 
(heading 8470). 
This subheading does not include: 
(a) electrostatic filters and electromagnetic water purifiers
(heading 8421);
(b) ultraviolet irradiation equipment for treating milk
(heading 8434);
(c) equipment for cleaning various articles ultrasonically
(metal parts, in particular) and ultrasonic generators
(heading 8479);
(d) ultrasonic welding equipment (heading 8515);
(e) ultraviolet irradiation equipment for medical purposes,
even if a practitioner is not needed to use them
(heading 9018);
(f) electric regulators for regulating electric or non-electric
variables, falling in heading 9032.
8544 Insulated (including enamelled or anodised) wire, cable
(including coaxial cable) and other insulated electric 
conductors, whether or not fitted with connectors; 
optical-fibre cables, made up of individually sheathed 
fibres, whether or not assembled with electric conductors 
or fitted with connectors 
This heading does not include: 
(a) flexible electrical conductors, in the form of printed
circuits (heading 8534 00);▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 496 
(b) separately presented connectors and adapters, for cables
or other electrical conductors (heading 8535 or 8536);
(c) connectors for optical-fibre cables (sub ­
heading 8536 70 00).
8544 42 10 Of a kind used for telecommunications 
See the HS Explanatory Note to heading 8544. 
For the purposes of this subheading, the expression ‘of a 
kind used for telecommunication’ includes electrical 
conductors fitted with connectors used in telecommunication 
networks, for example, to connect an automatic 
data-processing (ADP) machine with a modem. 
However, this subheading does not include: 
(a) electrical conductors fitted with connectors, to be used
for connecting different apparatus (for example, a DVD
player with a monitor, or an ADP machine with a
monitor, a printer, a keyboard, a projector, etc.);
(b)electrical conductors designed to be inserted into
machines, for example, an ADP machine or a unit
thereof, to connect different internal parts of the
machine;
(c)electrical conductors which serve only to supply power
(for example, power cables).
8544 49 20 Of a kind used for telecommunications, for a voltage not
exceeding 80 V 
The explanatory note to subheading 8544 42 10 applies,  
mutatis mutandis . 
▼M5
8544 70 00 Optical fibre cables 
This subheading also includes optical-fibre cables, designed 
for example for telecommunication use, made up of one or 
more optical fibres of heading 9001 which are individually 
coated with a dual layer of acrylate polymer. The coating 
consists of an inner layer of soft acrylate and an outer layer 
of hard acrylate, the latter may be coloured or coated by a 
layer of different colours to permit the identification of the 
fibres. The optical fibres are individually sheathed by the 
dual layer coating; they do not form an optical fibre cable of 
heading 8544 by themselves until placed in a protective 
casing. 
The dual layer coating of the individual optical fibres 
provides protection and structural integrity, for example by 
protecting the individual fibres against fracture and abrasion.  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 497 
Example of the structure of an individually sheathed optical 
fibre of heading 9001:
  
1. Optical fibre core (Glass fibre core);
2.Optical fibre cladding (Glass);
3.Inner layer of soft acrylate coating;
4.Outer layer of hard acrylate coating;
5.Colour coding identification.
Examples of optical fibre cables of heading 8544 made up 
of individually sheathed fibres placed in a protective casing:
  
▼B
8545 Carbon electrodes, carbon brushes, lamp carbons,
battery carbons and other articles of graphite or other 
carbon, with or without metal, of a kind used for elec­
trical purposes  ▼M5
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 49 8 
8545 90 90 Other 
This subheading includes: 
1.carbons for lightning arresters;
2. contacts for electrical control equipment or for rheostats.
This subheading does not include compositions of paste for 
electrodes with a basis of carbonised material 
(heading 3824). 
8547 Insulating fittings for electrical machines, appliances or
equipment, being fittings wholly of insulating material 
apart from any minor components of metal (for 
example, threaded sockets) incorporated during 
moulding solely for purposes of assembly, other than 
insulators of heading 8546; electrical conduit tubing 
and joints therefor, of base metal lined with insulating 
material  
8547 20 00 Insulating fittings of plastics 
This subheading includes insulating parts obtained by 
compressing glass fibres steeped in resin or by super ­
imposing or compressing layers of paper or woven 
materials previously impregnated with artificial resins, 
provided that the products in question are hard and rigid 
(see the HS General Explanatory Note to Chapter 39, ‘Com ­
binations of plastics and materials other than textiles’, (d)).  
8547 90 00 Other 
This subheading includes insulating fittings of paper or 
paperboard, asbestos cement and mica, as well as the 
conduit tubing and joints therefor referred to in the HS 
Explanatory Note to heading 8547, (B).  
8548 Waste and scrap of primary cells, primary batteries and 
electric accumulators; spent primary cells, spent primary 
batteries and spent electric accumulators; electrical parts 
of machinery or apparatus, not specified or included 
elsewhere in this chapter  
8548 90 90 Other 
This subheading includes: 
1.electric coils without magnetic cores which are equally
suitable for use in machines or apparatus falling in
different headings, for example, for transformers of
heading 8504 and for electromagnets of heading 8505
(application of note 2(c) to Section XVI);
2.delay lines used, for example, in automatic
data-processing machines or television receivers;
3.electronic filters used for the selective transmission of
different frequencies of electromagnetic, electromech ­
anical or electro-acoustic vibrations;
4. elements of ferrite or other ceramics (for example, those
used in circulators for ultra-high-frequency transmission
apparatus or as a high-frequency filter in electrical
cables), which are electrical parts, equally suitable for
use in machines or apparatus falling within different
headings of this chapter.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 499 
SECTION XVII  
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT 
EQUIPMENT 
Additional note 2 The explanatory note to additional note 3 to section XVI 
applies,  mutatis mutandis . 
CHAPTER 86 
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND 
PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES 
AND FITTINGS AND PARTS THEREOF; MECHANICAL 
(INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING 
EQUIPMENT OF ALL KINDS 
8602 Other rail locomotives; locomotive tenders  
8602 10 00 Diesel-electric locomotives  
Most diesel engines used for traction are diesel-electric 
engines. 
8603 Self-propelled railway or tramway coaches, vans and
trucks, other than those of heading 8604  
8603 10 00 Powered from an external source of electricity  
See the HS Explanatory Note to heading 8603, third para ­
graph, (A). 
8606 Railway or tramway goods vans and wagons, not
self-propelled  
8606 91 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
To be classified in this subheading, the railway and tramway 
goods vans, goods wagons and trucks must incorporate, as 
an integral part, protective shielding which ensures effective 
protection against radiation.  
8606 91 80 Other 
This subheading includes insulated or refrigerated vans and 
wagons, other than those of subheading 8606 10 00. 
Insulated vans and wagons are vehicles which have a 
cooling source (ice, dry ice, eutectic plates, liquefied gas, 
etc.) other than a refrigerating device. 
Refrigerated vans and wagons are insulated vehicles 
equipped with a refrigerating device (functioning by 
compression, absorption or some other means).  
8607 Parts of railway or tramway locomotives or rolling stock  
8607 11 00 to 
8607 19 90 Bogies, bissel-bogies, axles and wheels, and parts thereof 
These subheadings include: 
1. bogies and bissel-bogies for locomotives;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 500 
2. bissel-bogies which are a combination of a bogie and a
bissel and which are also used for locomotives;
3. motor bogies (bogies with a built-in electric motor) for
rail-cars, railway coaches, vans, trucks and locomotives;
4. bogies for coaches and goods vans.
These subheadings also include parts of bogies and 
bissel-bogies, such as hydraulic shock absorbers for bogies. 
However, springs are excluded from these subheadings 
(heading 7320). 
These subheadings also include the axles, assembled or not, 
and the wheels and parts thereof referred to in the HS 
Explanatory Note to heading 8607, second paragraph, (2) 
and (3). 
Rubber tyres and tyre-cases are not classified as parts of 
wheels in these subheadings (heading 4011 or 4012, as 
appropriate).  
8607 21 10 to 
8607 29 00 Brakes and parts thereof 
These subheadings do not include devices called ‘railbrakes’ 
(heading 8608 00 00). 
Certain parts of brakes are also excluded from these 
subheadings, for example, taps, cocks and valves, such as 
an engine driver's compressed air-brake control valve (sub ­
heading 8481 20 90).  
8607 91 10 to 
8607 99 80 Other 
In addition to the parts referred to in the HS Explanatory 
Note to heading 8607, second paragraph, (4) and (8) to 
(11), these subheadings also include driving and coupling 
rods for locomotives.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 501 
CHAPTER 87  
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING 
STOCK, AND PARTS AND ACCESSORIES THEREOF  
General 
1. Throughout the Combined Nomenclature, ‘new vehicles’ means
vehicles which have never been registered.
2. Throughout the Combined Nomenclature, ‘used vehicles’ means
vehicles which have been registered at least once.
8701 Tractors (other than tractors of heading 8709) 
8701 10 00 Single axle tractors 
This subheading covers the items of equipment described in 
the HS Explanatory Note to heading 8701, sixth and 
seventh paragraphs, including tracked pedestrian-controlled 
tractors. Tractors of this type are used mainly in 
horticulture. 
Interchangeable implements intended for use with 
pedestrian-controlled tractors (harrows, ploughs, etc.) are 
still classified separately, even if they are mounted on 
a pedestrian-controlled tractor. 
However, if the implements or tools are permanently 
attached to a chassis with an engine and, together with 
the latter, form a single mechanical unit, that unit is clas ­
sified in the heading which covers the working unit. This 
applies to motorised ploughs and motorised cultivators 
(heading 8432). 
8701 30 00 Track-laying tractors  
This subheading includes tractor-type vehicles with extra 
wide tracks for levelling and smoothing the snow on ski 
slopes etc. 
Machines and working tools designed for fitting to this type 
of vehicle, as interchangeable equipment (pusher-blades, 
rotary snow-ploughs, etc.) remain classified in their 
respective headings (headings 8430, 8479, etc.) even if 
presented with the vehicle, and whether or not mounted 
on it.  
8701 91 10 to 
8701 95 90 Other, of an engine power 
These subheadings include so-called ‘all-terrain vehicles’, 
designed to be used as tractors, with the following char ­
acteristics: 
— a handlebar with two grips incorporating the controls for 
steering the vehicle; the steering is achieved by turning 
the two front wheels and is based on a motor-car-type 
steering system (Ackerman principle), 
— brakes on all wheels,  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 502 
— an automatic clutch and a reverse gear, 
— an engine specially designed for use in difficult terrain 
and capable in low ratio of delivering sufficient power 
to tow attached equipment, 
— power transmission to the wheels by shafts and not with 
a chain, 
— tyres having a deep tread design suitable for rough 
terrain, 
— a coupling device of any kind, for example a towing 
hitch, designed to enable the vehicle to pull or push at 
least twice its dry weight, 
— a towing capacity of a non-braked trailer of twice its dry 
weight or more. This can be proved by technical docu ­
mentation, user manual, certificate from the manu ­
facturer or from a national authority, specifying 
exactly in kilograms the towing capacity of the 
all-terrain vehicle and its dry weight (the weight of the 
vehicle without any liquids, passengers or cargo). 
If they meet all of the above characteristics and are in 
accordance with the explanatory note to 
subheading 8701 91 10, the vehicles are to be classified as 
agricultural or forestry tractors. Otherwise, they fall under 
subheadings 8701 91 90, 8701 92 90, 8701 93 90, 
8701 94 90 and 8701 95 90. 
If they do not meet the above characteristics, the so-called 
‘all-terrain vehicles’ are to be classified in heading 8703. 
These subheadings also exclude so-called ‘Quads’ 
(heading 8703 or subheading 9503 00 10 (see the 
explanatory note to that subheading)).  
8701 91 10 Agricultural tractors and forestry tractors, wheeled  
These subheadings cover agricultural or forestry tractors 
having at least three wheels and obviously intended, given 
their construction and equipment, to be used for agricultural, 
horticultural or forestry purposes. 
Vehicles of this type normally have a maximum speed of 
45 km/h. 
Their engines are capable of delivering maximum pulling 
force, for example when using a locking differential. 
Their tyres have a deep tread design suitable for agricul ­
tural, horticultural or forestry purposes. 
Agricultural tractors are generally equipped with a hydraulic 
device enabling agricultural machinery (harrows, ploughs, 
etc.) to be raised or lowered, a power take-off enabling 
the power from the engine to be used to operate other 
machines or implements, and a coupling device for 
trailers. They may also be fitted with a hydraulic device 
intended to operate handling equipment (hay loaders, 
manure loaders, etc.) when these may be considered to be 
accessories.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 503 
These subheadings also include specially built agricultural 
tractors, such as raised-chassis tractors (straddle tractors) 
used in vineyards and nurseries, and hill tractors and 
tool-carrying tractors. 
Even if mounted on the tractor at the time of presentation, 
interchangeable agricultural equipment remains classified in 
its respective heading (heading 8432, 8433, etc.). 
A particular feature of forestry tractors is the presence of a 
permanently attached winch enabling timber to be hauled. 
In accordance with note 2 to this chapter, tractors falling in 
these subheadings may also incorporate certain characteris ­
tics enabling them, in line with their main purpose, to carry 
agricultural or forestry machinery, tools, fertilisers, seeds, 
etc. 
These subheadings do not include lawnmowers (referred to 
as ride-on lawnmowers or garden tractors), fitted with a 
permanent cutting device and no more than one power 
take-off solely for the purpose of driving the cutting 
equipment (see the explanatory note to 
subheadings 8433 11 10 to 8433 19 90).  
8701 92 10 and 
8701 93 10 Agricultural tractors and forestry tractors, wheeled  
See the explanatory note to subheading 8701 91 10.  
8701 94 10 and 
8701 95 10 Agricultural tractors and forestry tractors, wheeled  
See the explanatory note to subheading 8701 91 10.  
8701 91 90 Other 
This subheading includes: 
1.public works tractors;
2. single-axled tractors for articulated motor vehicles.
8701 92 90 and 
8701 93 90 Other 
See the explanatory note to subheading 8701 91 90.  
8701 94 90 and 
8701 95 90 Other 
See the explanatory note to subheading 8701 91 90.  
8703 Motor cars and other motor vehicles principally
designed for the transport of persons (other than those 
of heading 8702), including station wagons and racing 
cars 
This heading includes ‘multipurpose vehicles’, such as 
motor vehicles which can transport both persons and goods:  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 504 
1. Of the pick-up type:
This type of vehicle usually has more than one row of
seats and is formed by two separate areas, namely a
closed cabin for the transport of persons and an open
or covered area for the transport of goods.
However, such vehicles are to be classified in
heading 8704, if the maximum inner length at the floor
of the area for the transport of the goods is more than
50 % of the length of the wheelbase of the vehicle or if
they have more than two axles.
2. Of the van-type:
The van-type vehicle with more than one row of seats
must fulfil the indications given in the HS Explanatory
Note to heading 8703.
However, van-type vehicles with one row of seats, and
no presence of permanent anchor points and fittings for
installing seats and safety equipment in the rear part of
the vehicle, whether or not they have a permanent panel
or barrier between the area for persons and the load area
or windows in the side panels, are to be classified in
heading 8704.
8703 21 10 to 
8703 24 90 Other vehicles, with only spark-ignition internal 
combustion reciprocating piston engine 
For the definition of cylinder capacity, see the HS 
Explanatory Note to subheadings 8407 31, 8407 32, 
8407 33 and 8407 34. 
These subheadings include ‘station wagons’ and ‘multi ­
purpose vehicles’ referred to in the HS Explanatory Note 
to heading 8703, third and fourth paragraphs. 
These subheadings also include small racing cars (called 
‘skelters’ or ‘go-carts’) without a body, fitted with 
a spark-ignition internal combustion reciprocating piston 
engine and capable of reaching relatively high speeds.  
8703 31 10 to 
8703 33 90 Other vehicles, with only compression-ignition internal 
combustion piston engine (diesel or semi-diesel) 
These subheadings include ‘station wagons’ and ‘multi ­
purpose vehicles’ referred to in the HS Explanatory Note 
to heading 8703, third and fourth paragraphs.  
8704 Motor vehicles for the transport of goods 
The explanatory note to heading 8703 applies,  mutatis 
mutandis . 
For the definition of cylinder capacity, see the HS 
Explanatory Note to subheadings 8407 31, 8407 32, 
8407 33 and 8407 34. 
This heading includes four-wheel drive, articulated chassis, 
all-terrain vehicles in which the front section houses a diesel 
engine and a cab fitted with controls. The rear 
section consists of a two-wheeled chassis, without 
equipment, but designed to be fitted with a variety of 
equipment.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 505 
This heading does not, however, include such vehicles when 
fitted with agricultural or other special purpose equipment 
(heading 8705).  
8704 10 10 and 
8704 10 90 Dumpers designed for off-highway use  
1. These subheadings mainly cover vehicles fitted with a
front or rear tipping body or a bottom-opening body
that have been specially designed to transport sand,
gravel, earth, stones, etc., and are intended for use in
quarries, mines, or on building sites, at roadworks,
airports and ports. Examples illustrating various types
of dumper are given at the end of this note.
2.These subheadings also cover smaller vehicles of the
type used on construction sites for carrying earth,
rubble, fresh cement and concrete, etc. These have a
fixed or articulated chassis and two-or four-wheel
drive, the dumper hopper being located above one axle
and the driver's seat above the other. The driver's seat is
not usually inside a cab.
▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 506 
8704 21 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
The explanatory note to subheading 8606 91 10 applies,  
mutatis mutandis . 
8704 21 31 to 
8704 21 99 Other 
These subheadings include ‘multipurpose vehicles’ referred 
to in the HS Explanatory Note to heading 8704, fourth 
paragraph. 
8704 22 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
The explanatory note to subheading 8606 91 10 applies,  
mutatis mutandis . 
8704 23 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
The explanatory note to subheading 8606 91 10 applies,  
mutatis mutandis . 
8704 31 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
The explanatory note to subheading 8606 91 10 applies,  
mutatis mutandis . 
8704 31 31 to 
8704 31 99 Other 
These subheadings include the ‘multipurpose vehicles’ 
referred to in the HS Explanatory Notes to heading 8704, 
fourth paragraph.  
8704 32 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
The explanatory note to subheading 8606 91 10 applies,  
mutatis mutandis . 
8707 Bodies (including cabs), for the motor vehicles of
headings 8701 to 8705 
8707 10 10 For industrial assembly purposes 
For the purposes of this subheading, the expression ‘for 
industrial assembly’ applies only to bodies used in 
a motor-vehicle assembly or manufacturing plant (or 
bodies used by subcontractors in subassemblies) for the 
production of new vehicles. 
This subheading can be applied only to bodies actually used 
in the production of new vehicles covered by the 
subheading itself. Consequently, it does not apply to 
similar bodies for use as spare parts.  
8707 90 10 For the industrial assembly of: Pedestrian-controlled
tractors of subheading 8701 10; Vehicles of heading 8704 
with either a compression-ignition internal combustion 
piston engine (diesel or semi-diesel) of a cylinder 
capacity not exceeding 2 500 cm  3or with 
spark-ignition internal combustion piston engine of a 
cylinder capacity not exceeding 2 800 cm  3; Special 
purpose motor vehicles of heading 8705  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 507 
See the explanatory note to subheading 8707 10 10. 
For the definition of ‘cylinder capacity’, see the HS 
Explanatory Note to subheadings 8407 31, 8407 32, 
8407 33 and 8407 34.  
8708 Parts and accessories of the motor vehicles of
headings 8701 to 8705 
The explanatory note to subheading 8707 10 10 applies,  
mutatis mutandis , to parts and accessories intended for 
industrial assembly.  
8708 70 91 Wheel centres in star form, cast in one piece, of iron or 
steel 
The wheel centres of this subheading are generally used on 
motor buses or on vehicles for the transport of goods. They 
are star-shaped, usually with five or six branches, and are 
designed for use with detachable rims.  
8708 70 99 Other 
In addition to the parts and accessories referred to in the HS 
Explanatory Note to heading 8708, second paragraph, (K), 
this subheading includes wheel-balance weights.  
8708 80 55 Anti-roll bars; other torsion bars 
Anti-roll bars are springs for vehicles for transmitting 
suspension forces from one side of the vehicle to the other. 
They consist mostly of steel bars of circular cross-section, 
generally bent to form an approximate U shape. 
They typically have the following appearance:
  
Torsion bars are steel bars which are generally round, but 
may sometimes be square or bundles of a number of 
rectangular bars. 
Torsion bars are linear, i.e. the torque applied at one end of 
the bar is proportional to the angle of torsion it produces. 
They typically have the following appearance:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 508 
8708 99 10 to 
8708 99 97  Other 
These subheadings do not include: 
(a) chassis of motor vehicles of headings 8702 to 8704, not
fitted with an engine, but fitted with a cab
(heading 8702, 8703 or 8704);
(b) headrests for motor car seats (heading 9401 or 9404).
8709 Works trucks, self-propelled, not fitted with lifting or
handling equipment, of the type used in factories, ware­
houses, dock areas or airports for short-distance 
transport of goods; tractors of the type used on 
railway station platforms; parts of the foregoing vehicles  
8709 11 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
The explanatory note to subheading 8606 91 10 applies,  
mutatis mutandis . 
8709 19 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
The explanatory note to subheading 8606 91 10 applies,  
mutatis mutandis . 
8712 00 Bicycles and other cycles (including delivery tricycles), 
not motorised 
This heading includes incomplete bicycles that have the 
essential characteristics of complete bicycles (general 
rule 2(a) for the interpretation of the Combined Nomencla ­
ture). 
An incomplete bicycle, whether or not assembled, is to be 
classified under heading 8712 00 if it consists of the frame, 
the fork and at least two of the following components: 
— a set of wheels; 
— a crank-gear (see the explanatory note to 
subheading 8714 96 30); 
— a steering unit (including handlebar and handlebar 
stems); 
— a brake system.  
8713 Carriages for disabled persons, whether or not
motorised or otherwise mechanically propelled  
8713 90 00 Other  
Motorised vehicles specifically designed for disabled 
persons are distinguishable from vehicles of heading 8703, 
mainly because they have: 
— a maximum speed of 10 km per hour, i.e. a fast walking 
pace; 
— a maximum width of 80 cm;  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 509 
— two sets of wheels touching the ground; 
— special features to alleviate the disability (for example, 
footrests for stabilising the legs). 
Such vehicles may have: 
— an additional set of wheels (anti-tips); 
— steering and other controls (for example, a joystick) that 
are easy to manipulate; such controls are usually 
attached to one of the armrests; they are never in the 
form of a separate, adjustable steering column. 
This subheading includes electrically-driven vehicles similar 
to wheelchairs which are only for the transport of disabled 
people. They can have the following appearance:
  
However, motor-driven scooters (mobility scooters) fitted 
with a separate, adjustable steering column are excluded 
from this subheading. They can have the following 
appearance and are classified in heading 8703:
  ▼B
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8714  Parts and accessories of vehicles of headings 8711 to 
8713 
8714 91 10 to 
8714 99 90 Other 
These subheadings include parts and accessories intended 
for the manufacture, equipping or repair of: 
1. side-cars for motorcycles and bicycles;
2. cycles fitted with an auxiliary motor, i.e., cycles which
may be propelled by means of pedals and which are
fitted with an auxiliary motor (having a cylinder
capacity not exceeding 50 cm  3);
3. other cycles (including delivery tricycles) not fitted with
a motor.
8714 94 20 Brakes  
This subheading includes coaster braking hubs and hub 
brakes. 
Braking hubs are generally of the back-pedal type. 
However, in drum hub brakes, the braking action is 
produced manually, via a cable or a rod. 
They typically have the following appearance:
  
8714 94 90 Parts 
This subheading includes brake levers. 
However, this subheading does not include rubber brake 
blocks (subheading 4016 99 97) or brake guides (generally, 
subheading 8307 10 00 or 8307 90 00). 
8714 96 30 Crank-gear 
A crank gear normally consists of: 
— a bracket-bearing axle (see image 1), 
— one or several gearings (also referred to as sprockets, 
chain-rings or chain-wheels) usually attached to the 
right crank/pedal arm (see image 2), and 
— a left crank/pedal arm (see image 3).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 511 
By application of general rule 2(a) for the interpretation of 
the Combined Nomenclature, an article remains classified as 
an incomplete article, whether or not assembled, under this 
subheading, for example, when it consists of: 
— one or several gearings usually attached to the right 
crank/pedal arm, 
— one or several gearings usually attached to the right 
crank/pedal arm and the left crank/pedal arm, or 
— one or several gearings usually attached to the right 
crank/pedal arm and the bracket-bearing axle. 
Image 1
  
Image 2
  
Image 3
  
8714 99 50 Derailleur gears  
Derailleur gears of this subheading are mechanisms that 
enable the chain of a bicycle to be moved on the front 
sprockets or on the rear sprockets. A complete derailleur 
gear set usually consists of at least one derailleur (front or 
rear, see images) and a shift lever attached to the derailleur 
by a cable. When a rider operates the lever while pedalling, 
the change in cable tension moves the derailleur from side 
to side, ‘derailing’ the chain onto different sprockets.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 512 
This subheading also covers front or rear derailleurs 
presented separately, as well as sets consisting of these 
derailleurs with cables or shift levers unassembled. 
However, presented separately, shift levers and cables are 
to be classified in subheading 8714 99 90 as parts.
  
Front derailleur
  
Rear derailleur  
8714 99 90 Other; parts 
This subheading includes child seats intended for the 
transport of children on ‘adult bicycles’. They can be 
either mounted on the luggage carrier, the frame or can be 
fitted on or to the handlebars. These seats are suitable for 
use principally with bicycles and are therefore considered as 
an accessory for a bicycle.  
8716 Trailers and semi-trailers; other vehicles, not mech­
anically propelled; parts thereof  
8716 10 92 and 
8716 10 98 Trailers and semi-trailers of the caravan type, for 
housing or camping 
In the descriptions, the term ‘weight’ is to be taken to mean 
the weight of the vehicle with all of the permanent fixtures 
and fittings.  
8716 39 10 Specially designed for the transport of highly radioactive
materials ( Euratom ) 
The explanatory note to subheading 8606 91 10 applies,  
mutatis mutandis . ▼B
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CHAPTER 88  
AIRCRAFT, SPACECRAFT, AND PARTS THEREOF 
Subheading 
note 1  Permanently fitted items of equipment do not include, for 
example, emergency equipment (for example, lifeboats, 
parachutes and escape chutes) and interchangeable 
equipment for weapons systems. 
Where an incomplete or unfinished machine is classified as 
a complete article under general rule 2(a) for the interpre ­
tation of the Combined Nomenclature, the normal operating 
weight is to be used for determining the appropriate 
subheading. 
8802 Other aircraft (for example, helicopters, aeroplanes);
spacecraft (including satellites) and suborbital and 
spacecraft launch vehicles 
8802 11 00 and 
8802 12 00 Helicopters  
These subheadings cover only machines in which lift and 
propulsion are achieved by means of one or more 
engine-driven rotors. 
8802 11 00 Of an unladen weight not exceeding 2 000 kg 
This subheading covers multi-rotor helicopters (so-called 
‘drones’) of different sizes which can operate autonomously 
(to a pre-programmed destination) or are remotely piloted 
by the user. 
However, if they have the character of toys or recreational 
models, they are classified under heading 9503. See the 
Explanatory notes to the Combined Nomenclature to that 
heading.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 514 
CHAPTER 89  
SHIPS, BOATS AND FLOATING STRUCTURES 
Additional note 1 The expression ‘vessels, designed as seagoing’ means 
vessels which, by reason of their construction and 
equipment, are capable of operating at sea even in bad 
weather (winds of about force 7 on the Beaufort scale). 
Such vessels are generally fitted with watertight decks and 
weatherproof superstructures. 
The expression ‘hull of an overall length’ means the length 
of the hull measured between the foremost point of the bow 
and the aftermost point of the stern, but not including 
projections whether or not moulded with the hull (for 
example, rudders, bowsprits, fishing platforms or diving 
boards). 
The expression ‘seagoing vessels’ means ships and 
hovercraft which satisfy the above conditions, whether or 
not they are actually used mainly in coastal waters, in 
estuaries or on lakes, etc. 
It is further to be noted that: 
1. vessels of less than 12 m in length which are designed as
seagoing are covered by the term ‘fishing boats’ only
when they are specifically designed and equipped for
professional fishing, even though they may occasionally
be used for pleasure purposes;
2.the term ‘lifeboats’ covers vessels placed on seagoing
ships for taking off the crew and passengers if the
ships are in danger; it also covers lifeboats placed at
suitable points along the coast and intended for going
to the assistance of ships in distress.
8901 Cruise ships, excursion boats, ferry-boats, cargo ships,
barges and similar vessels for the transport of persons or 
goods  
Half-hulls and thirds of hulls do not fall in this heading but 
are classified by reference to their constituent material (for 
example, heading 7308).  
8901 90 10 Seagoing 
Vessels designed for carrying barges or lighters also fall in 
this subheading. The traditional-type containers are replaced, 
in these ships, by barges or lighters which come by water 
for loading direct onto the mother ship, which is itself 
divided into vertical compartments in which three or four 
lighters or barges can be stacked. Such ships are fitted with 
travelling-gantry cranes, submersible lifting platforms or 
other means of loading, handling and unloading barges.  ▼B
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Only the mother ship is classifiable in this subheading; the 
barges are used successively as boats for inland navigation, 
as ‘containers’ for the sea voyages and again as boats for 
inland navigation, and are to be classified in 
subheading 8901 90 90.  
8904 00 Tugs and pusher craft 
For the classification of half-hulls and thirds of hulls, see 
the explanatory note to heading 8901.  
8904 00 91 and 
8904 00 99 Pusher craft 
Craft designed for use both as pusher craft and as tugs, as 
described in the HS Explanatory Note to heading 8904, 
second paragraph, are in all cases classifiable in these 
subheadings. 
8905 Light-vessels, fire-floats, dredgers, floating cranes, and
other vessels the navigability of which is subsidiary to 
their main function; floating docks; floating or 
submersible drilling or production platforms  
For the classification of half-hulls and thirds of hulls, see 
the explanatory note to heading 8901.  
8906 Other vessels, including warships and lifeboats other
than rowing boats 
For the classification of half-hulls and thirds of hulls, see 
the explanatory note to heading 8901.  ▼B
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SECTION XVIII  
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, 
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS 
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL 
INSTRUMENTS; PARTS AND ACCESSORIES THEREOF  
CHAPTER 90 
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, 
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS 
AND APPARATUS; PARTS AND ACCESSORIES THEREOF 
9001 Optical fibres and optical-fibre bundles; optical-fibre
cables other than those of heading 8544; sheets and 
plates of polarising material; lenses (including contact 
lenses), prisms, mirrors and other optical elements, of 
any material, unmounted, other than such elements of 
glass not optically worked 
This heading includes articles used with visible light and 
articles used with the invisible part of the spectrum (infra- 
red and ultraviolet). 
The heading does not include, however, electronic ‘optical’ 
elements, for example, electrostatic lenses, electromagnetic 
lenses and so-called field lenses (generally, Chapter 85).  
9001 10 10 and 
9001 10 90 Optical fibres, optical-fibre bundles and cables 
These subheadings do not include connectors and adapters 
for connecting optical fibres, optical-fibre bundles and 
optical-fibre cables. 
See also the explanatory note to subheading 8536 70 00.  
9001 20 00 Sheets and plates of polarising material 
This subheading includes foils of polarising material in 
rolls, for example, for use in the manufacture of LCD 
modules.
  ▼B
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9001 90 00 Other 
This subheading includes: 
1. rubies and other optical elements for lasers;
2. Fresnel lenses of plastics, intended for use, for example,
after fitting with a mounting, as magnifying screens for
television receivers.
9004 Spectacles, goggles and the like, corrective, protective or
other 
Cords, chains and the like (for example, ‘spectacle cords’ or 
‘spectacle chains’) for the products of this heading, whether 
or not with end loops, are to be considered as neither parts 
nor accessories, because they are neither integral 
components nor do they add to or improve the functionality 
of these products. Therefore, they are to be classified 
according to their constituent material (for example, 
heading 5609, 6307, 7117, 7315 or 7616).  
9005 Binoculars, monoculars, other optical telescopes, and
mountings therefor; other astronomical instruments 
and mountings therefor, but not including instruments 
for radio astronomy 
This heading includes apparatus using image intensifiers for 
night vision. 
9006 Photographic (other than cinematographic) cameras;
photographic flashlight apparatus and flashbulbs other 
than discharge lamps of heading 8539  
9006 59 00 Other 
This subheading covers cameras of a kind used for 
preparing printing plates or cylinders. 
See the HS Explanatory Note to heading 9006, part (I), 
third paragraph, (17).  
9010 Apparatus and equipment for photographic (including
cinematographic) laboratories, not specified or included 
elsewhere in this chapter; negatoscopes; projection 
screens  
9010 50 00 Other apparatus and equipment for photographic
(including cinematographic) laboratories; negatoscopes  
This subheading includes printed circuit board exposure 
apparatus which copies photographic negatives of the 
circuit patterns of printed circuits by exposure onto boards 
of insulating material from which printed circuit boards are 
made. The apparatus basically comprises an exposure 
chamber fitted with ultraviolet lamps, into which the photo ­
graphic negative and the board of insulating material are 
placed and in which the board is exposed in contact with 
the negative in a vacuum.  ▼B
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9013 Liquid crystal devices not constituting articles provided
for more specifically in other headings; lasers, other than 
laser diodes; other optical appliances and instruments, 
not specified or included elsewhere in this chapter  
9013 80 90 Other 
This subheading includes magnifying screens for television 
sets, consisting of an optical element (Fresnel lens) of 
plastics, a frame and a system of metal rods specially 
designed to fix the screen in front of the television set.  
9017 Drawing, marking-out or mathematical calculating
instruments (for example, drafting machines, 
pantographs, protractors, drawing sets, slide rules, disc 
calculators); instruments for measuring length, for use in 
the hand (for example, measuring rods and tapes, 
micrometers, callipers), not specified or included 
elsewhere in this chapter  
9017 10 90 Other 
This subheading includes drafting tables equipped with 
pantographs or the like.  
9017 20 05 to 
9017 20 90 Other drawing, marking-out or mathematical calculating 
instruments 
These subheadings include: 
1. coordinatographs not designed for photogrammetry;
2. lettering stencils clearly identifiable as being specialised
as drawing or marking-out instruments.
9018 Instruments and appliances used in medical, surgical,
dental or veterinary sciences, including scintigraphic 
apparatus, other electromedical apparatus and 
sight-testing instruments  
9018 50 10 Non-optical 
In addition to ultrasonic diagnostic equipment for general 
use, this subheading includes special appliances for 
ultrasonic examination of the eyes (such as those for deter ­
mining the thickness of the cornea and eye lens or the 
length of the eyeball).  
9018 90 84 Other 
This subheading includes: 
1.electrical defibrillators for delivering current pulses to
restore the natural heart function. With these instruments,
which are equipped with a pulse generator and two defi ­
brillation electrodes, the patient's electrocardiogram
(ECG) signal coming from the electrodes is displayed
on a screen or printed out on a built-in printer;▼B
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2. medical appliances for blowing gases into the human
abdominal cavity in order to make it possible to
examine various organs with an endoscope. Attached to
these appliances, which are provided with measuring
instruments and displays, are two hoses which are
connected at their ends to a stopcock and a long needle;
3. medical suction pumps for pumping out secretions,
comprising the pump and a suction device and used in
operating theatres or in ambulances;
4. contraceptive appliances known as ‘intra-uterine devices
(IUDs)’, made of plastics together with copper wire,
copper in colloidal form or a hormone insert.
This subheading does not cover so-called ‘tourniquets’. 
These generally consist of a strap and a buckle system. 
They are used, by tightening the strap, to control the 
blood circulation to an extremity for a short period. Other 
kinds of tourniquets may have, for example, a rod for 
tightening. Due to their simple construction and materials 
used, they are not similar to instruments and appliances 
covered by the present subheading although they fulfill a 
medical purpose (generally, classified according to the 
constituent material of the strap). See in particular the HS 
Explanatory Note to heading 9018, fourth paragraph.
  
9021 Orthopaedic appliances, including crutches, surgical
belts and trusses; splints and other fracture appliances; 
artificial parts of the body; hearing aids and other 
appliances which are worn or carried, or implanted in 
the body, to compensate for a defect or disability  
For the purposes of this heading, the expression ‘to 
compensate for a defect or disability’ means only appliances 
which actually take over or substitute for the function of the 
defective or disabled part of the body. 
This heading does not include appliances, which simply 
alleviate the effects of the defect or disability. 
This heading also excludes appliances identifiable for 
ostomy use (subheading 3006 91 00).  ▼B
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9021 10 10 Orthopaedic appliances 
This subheading includes ‘orthopaedic appliances’ which 
are specially designed for a particular orthopaedic purpose, 
in distinction to ordinary products that might be used for 
different purposes (for example, products for overstrained 
joints, ligaments or tendons caused by sporting activities, 
type writing, and products which simply alleviate pain in 
the defective or disabled part of the body, for example, 
caused by inflammation). 
The ‘orthopaedic appliances’ must completely prevent a 
specific movement of the defective or disabled part of the 
body (for example, joints, ligaments or tendons) in order to 
exclude further injuries or (an aggravation of) bodily 
deformities as distinct from ordinary products that allow 
undesired movements, yet avoid reflex movements (i.e. 
movements carried out subconsciously) through their 
relative inflexibility caused by, for example, flexible 
splints, pressure pads, non-elastic textile materials, 
restrictions through ‘Velcro-type’ straps. 
See also Note 6 to Chapter 90 and the judgment in Joined 
Cases C-260/00 to C-263/00, Lohmann GmbH & Co. KG 
and Medi Bayreuth Weihermüller & Voigtmann GmbH & 
Co. KG v  Oberfinanzdirektion Koblenz , paragraphs 36, 37, 
39, 40, 43 and 45, (ECLI:EU:C:2002:637).  
Examples of products falling under subheading 
9021 10 10:
  ▼B
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Examples of products falling under Section XI:
  
9021 39 90 Other 
This subheading includes: 
1. plates which remain permanently in the body, for
example, to replace part or the whole of a bone);
2. woven strips of man-made fibre, which are implanted in
the knee joint to replace the ligaments in the case of
chronic knee-joint ligament instabilities.
9021 40 00 Hearing aids, excluding parts and accessories 
This subheading includes the appliances covered by the HS 
Explanatory Note to heading 9021, part (IV), even if in the 
form of spectacles.  
9021 50 00 Pacemakers for stimulating heart muscles, excluding
parts and accessories 
This subheading includes only cardiac pacemakers proper. 
Subject to notes 1 and 2 to this chapter, parts and acces ­
sories for such pacemakers, such as casings, casing halves, 
casing covers and electrodes fall in subheading 9021 90 90. 
Separately presented primary batteries and electric accumu ­
lators for pacemakers are classified in heading 8506 or 
8507. Chargers with a transformer primary for charging 
the accumulator in the implanted pacemaker by inducing a 
current in the secondary in the pacemaker fall in 
heading 8504.  
9021 90 90 Other 
This subheading includes the following appliances which 
compensate for a defect or a disability:  ▼B
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1. appliances implanted in the human body as medicament
dispensers and accommodating in a common housing a
‘medicinal pump’, the power source for the pump and
the reservoir for the medicament;
2. ‘annular prostheses’, i.e., stainless steel rings covered
with two layers of plastics and a man-made fibre
fabric. These are surgically attached to the heart valve
in order to restore the heart valve's ability to close, for
example, in the case of mitral insufficiency;
3. ‘umbrella’ filters for implanting in the cardiac vein (vena
cava inferior) in order to prevent thromboses and
embolisms from migrating to the heart. They consist of
a very small, umbrella-shaped frame made of a stainless
steel alloy, which is covered with a thin layer of
synthetic elastic material and opens like an umbrella in
the vein;
4. permanent ureter dilators of plastics. These barbed,
rod-shaped appliances are inserted into the ureter to
permit urine to flow.
9022 Apparatus based on the use of X-rays or of alpha, beta 
or gamma radiation, whether or not for medical, 
surgical, dental or veterinary uses, including radi ­
ography or radiotherapy apparatus, X-ray tubes and 
other X-ray generators, high-tension generators, control 
panels and desks, screens, examination or treatment 
tables, chairs and the like  
9022 12 00 Computed tomography apparatus  
See the HS Explanatory Note to subheading 9022 12. 
However, video recording systems, which are not incor ­
porated in X-ray apparatus and which digitise, edit and 
store analogue video signals supplied by an external video 
camera fall in heading 8543. They essentially comprise an 
analogue-to-digital converter, a process computer, monitors 
and a magnetic tape or disk memory.  
9022 90 20 Parts and accessories of apparatus based on the use of
X-rays
This subheading includes beryllium windows for X-ray 
tubes. 
9025 Hydrometers and similar floating instruments, thermom ­
eters, pyrometers, barometers, hygrometers and 
psychrometers, recording or not, and any combination 
of these instruments  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 523 
9025 11 20 and 
9025 11 80  Liquid-filled, for direct reading  
Thermometers ‘for direct reading’ are of a kind in which the 
temperature is indicated on a scale by the level of the fluid 
in the thermometer.  
9026 Instruments and apparatus for measuring or checking
the flow, level, pressure or other variables of liquids or 
gases (for example, flow meters, level gauges, mano ­
meters, heat meters), excluding instruments and 
apparatus of heading 9014, 9015, 9028 or 9032 
9026 20 20 to 
9026 20 80 For measuring or checking pressure 
These subheadings include tyre inflators incorporating a 
pressure gauge and are regarded as pressure gauges even 
if they are not designed to be connected to an external 
supply source but incorporate their own compressed-air 
reservoir. 
9027 Instruments and apparatus for physical or chemical
analysis (for example, polarimeters, refractometers, spec ­
trometers, gas or smoke analysis apparatus); 
instruments and apparatus for measuring or checking 
viscosity, porosity, expansion, surface tension or the 
like; instruments and apparatus for measuring or 
checking quantities of heat, sound or light (including 
exposure meters); microtomes  
9027 10 10 Electronic  
This subheading includes laser air-particle counters. These 
are electronic devices which determine or monitor the dust 
content of filtered air, for example, in industrial plants or in 
the medical field. The dust particles contained in the air 
sample cause a laser beam to produce scattered light in 
the measurement chamber of the device which, after being 
concentrated into a beam by a lens system, is picked up by 
a photodiode and converted into an electrical signal. With 
the aid of pre-programmed reference data, the proportion of 
dust particles is determined and the measurement result is 
shown on the instrument's digital display or printed out on 
an external tape printer. Via an interface, the measurement 
result in the form of an electrical signal can also be sent by 
cable to an automatic data-processing machine.  
9027 30 00 Spectrometers, spectrophotometers and spectrographs
using optical radiation (UV, visible, IR) 
This subheading includes microprocessor-controlled elec­
tronic devices (multichannel optical analysers) for 
measuring and analysing the wavelengths of optical 
signals for spectral analyses. The wavelengths of the 
optical signals, measured by detectors, are converted into 
digital electrical signals and compared with reference 
values (analysed). The result of the comparison is 
evaluated by computer and displayed on external monitors 
which can be connected up to the equipment.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 524 
9027 50 00 Other instruments and apparatus using optical radiation
(UV, visible, IR) 
This subheading includes electronic devices used in hospital 
chemical laboratories for the fully automatic analysis of 
blood sera. They consist essentially of the analyser proper 
(with sample preparation device, reagent metering 
mechanism and photometric measurement system using a 
halogen lamp as the light source and photodiodes as the 
detectors), a control and evaluation device (with micropro ­
cessors and screen for displaying the measurement results) 
and a printer for recording the results. All three devices are 
interconnected by electric cables.  
9027 80 99 Other 
This subheading includes climatic testing cupboards 
equipped with a pressure chamber, an electric heater, an 
air humidifier and an electric unit, in which electronic 
components are exposed to specific pressure, temperature 
and humidity conditions, simulating the influences and en ­
vironmental conditions occurring in their subsequent use, in 
order to test their service life, insulation, etc.  
9030 Oscilloscopes, spectrum analysers and other instruments
and apparatus for measuring or checking electrical 
quantities, excluding meters of heading 9028; 
instruments and apparatus for measuring or detecting 
alpha, beta, gamma, X-ray, cosmic or other ionising 
radiation 
In accordance with general rule 3(b) for the interpretation of 
the Combined Nomenclature, instruments and apparatus 
which can be used for measuring or checking both electrical 
and non-electrical quantities still fall in heading 9030 if 
their nature determines that they are mainly used for 
measuring or checking electrical quantities. This is the 
case, for example, with cathode ray oscilloscopes and 
oscillographs and light-beam and UV-beam oscillographs 
(subheading 9030 20 00). 
However, instruments and apparatus whose essential 
character cannot be determined because they are used for 
measuring or checking both electrical and non-electrical 
quantities to the same extent do not fall in this heading. 
Accordingly, in accordance with general rule 3(c) for the 
interpretation of the Combined Nomenclature, instruments 
for testing motor vehicle engines and ignition systems by 
measuring electrical quantities such as voltage and 
resistance and non-electrical quantities such as speed of 
rotation, contact angle and state of contact breaker points 
fall in heading 9031.  
9030 20 00 Oscilloscopes and oscillographs 
This subheading includes light-beam and UV-beam oscillo ­
graphs for measuring and recording rapid variations of elec ­
trical quantities. These instruments, also known as 
light-beam recorders, UV recorders or loop oscillographs, 
record the signals produced by the periodic phenomenon 
under study by means of a light or UV beam on photo ­
sensitive paper.  ▼B
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9030 39 00 Other, with a recording device  
This subheading includes electrical testing devices or 
systems which determine the serviceability of printed 
circuits or other electronic components and display any 
defects such as short circuits or breaks by measuring or 
checking electrical quantities like capacitance, inductance, 
impedance, resistance and voltage. 
These devices or systems usually comprise a measuring and 
checking unit (with input keyboard, program memory and 
CRT terminal), which carries out the measurements and 
compares the results with reference values and displays 
them, a control unit (with automatic data-processing 
machine or microprocessors), an output printer for printing 
out the test results and a device for sorting the tested 
components according to specific actual values and 
separates out defective ones. 
The subheading does not, however, include electrical 
devices for checking whether the packages of electronic 
components are hermetically sealed (heading 9031).  
9030 82 00 For measuring or checking semiconductor wafers or
devices 
This subheading covers electrical testing devices or systems 
which measure or check electrical quantities such as voltage, 
frequency, etc., to determine the serviceability of wafers, 
chips and other semiconductor devices and to display any 
defects such as deviations from previously set values. 
The devices or systems usually comprise a measuring and 
checking unit (with input keyboard, program memory and 
CRT terminal), which carries out the measurement and 
compares the results with reference values and displays 
them, a control unit (with automatic data-processing 
machine or microprocessors), an output printer for printing 
out the test results and a device for sorting the tested 
components according to specific actual values and 
separates out defective ones. 
The subheading does not, however, include electrical 
devices for checking whether the packages of integrated 
circuits or other electronic components are hermetically 
sealed (heading 9031).  
9031 Measuring or checking instruments, appliances and
machines, not specified or included elsewhere in this 
chapter; profile projectors  
9031 20 00 Test benches 
Test benches for checking fuel-injection pumps of diesel 
engines have, as essential components which are all fixed 
to the same stand, an electric motor and a device comprising 
injectors and graduated glass tubes for checking the output 
of the injection pump elements; they may additionally be 
fitted with an auxiliary appliance (a stroboscope) for 
checking the exact timing of fuel injections.  ▼B
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9031 80 20 For measuring or checking geometrical quantities  
Examples of geometrical quantities are: length, distance, 
diameter, radius, curvature, angle, tilt, volume, and surface 
roughness. 
This subheading also includes spirit levels. 
This subheading does not include interferometers for 
checking plane surfaces, used in laboratories (sub ­
heading 9027 50 00).  ▼B
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CHAPTER 91  
CLOCKS AND WATCHES AND PARTS THEREOF 
9102 Wristwatches, pocket-watches and other watches,
including stopwatches, other than those of heading 9101  
This heading includes combinations of a watch with an 
electronic calculating machine which together have the 
appearance of a wrist-watch or pocket-watch. 
It does not include electronic calculators with a time-and- 
date display and an alarm (subheading 8470 10 00, 
8470 21 00 or 8470 29 00). 
9111 Watch cases and parts thereof  
Watch straps, bands or bracelets attached to watch cases are 
classified with the watch-cases. However, when presented 
with watch-cases but not attached thereto, they are classified 
under their respective heading in the same way as watch 
straps, bands or bracelets presented separately 
(heading 9113). 
9114 Other clock or watch parts  
9114 10 00 Springs, including hairsprings 
This subheading covers all springs used in clock or watch 
movements. 
Examples, other than mainsprings and hairsprings, are: 
1. friction springs;
2. controlling springs;
3.ratchet springs, balance springs, tension springs and cross
springs.
This subheading does not include springs for clock cases 
and for cases of a similar type which constitute parts of 
general use within the meaning of note 2 to section XV. 
Mainsprings mounted in their barrels fall in 
subheading 9114 90 00. 
9114 90 00 Other 
This subheading includes: 
1.assemblies of electric or electronic components forming a
recognisable part of a clock — for example, an electronic
chime;
2. articles known as ‘balance screws’ or ‘balance cup
screws’;
3. wedges, generally of plastics, set between the case and
the movement of a watch;
4.quartz oscillators for watches (quartz resonators
connected with an electronic microcircuit for maintaining
oscillations).▼B
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CHAPTER 92  
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH 
ARTICLES 
9207 Musical instruments, the sound of which is produced, or
must be amplified, electrically (for example, organs, 
guitars, accordions)  
9207 10 30 Digital pianos 
In contrast to synthesisers and keyboards, the range and key 
width of digital pianos correspond exactly to those of 
acoustic pianos (heading 9201). They use sound sampling 
to reproduce the sound of acoustic pianos as accurately as 
possible. The action, including that of the pedals, 
corresponds to that of acoustic pianos. As a rule, they 
have built-in amplifiers and loudspeakers.  
9207 10 50 Synthesisers 
Synthesisers differ from the other musical instruments of 
subheading 9207 10 in that, in addition to providing 
pre-programmed sounds (or ‘pre-sets’), which may also be 
modulated, they allow the players to programme their own 
sounds. Synthesisers may also have other built-in electronic 
components, such as samplers, amplifiers, loudspeakers, 
sequencers, echo, flanging, distortion and other effect 
units, and electronic percussion.  
9207 10 80 Other 
This subheading includes keyboards which are instruments 
that allow the player to use pre-programmed sounds (or 
‘pre-sets’) only. The player cannot generate and 
programme his own sounds. Keyboards may also have 
built-in amplifiers and loudspeakers.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 529 
SECTION XIX  
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF  
CHAPTER 93 
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 
9305 Parts and accessories of articles of headings 9301 to 
9304 
9305 91 00 Of military weapons of heading 9301 
This subheading covers the parts referred to in the HS 
Explanatory Note to heading 9305, (1) to (7), provided 
that, according to their type and manufacture, they are mani ­
festly unsuitable for use as parts of hunting, sporting, 
target-shooting or other weapons of headings 9302 00 00, 
9303 and 9304 00 00.  
9306 Bombs, grenades, torpedoes, mines, missiles and similar
munitions of war and parts thereof; cartridges and other 
ammunition and projectiles and parts thereof, including 
shot and cartridge wads  
9306 21 00 Cartridges 
A cartridge constitutes a whole composed of the projectile 
(shot or bullet) that is launched from a firearm, the case 
containing the explosive charge, and the metal base 
enclosing the detonating cap.  
9306 30 10 For revolvers and pistols of heading 9302 and for
sub-machine guns of heading 9301  
Cartridges falling in this subheading and intended for use in 
firearms have the common characteristic of being short and 
compact. 
Examples of parts are: cases, whether or not incorporating a 
percussion cap; bases, of brass; bullets. Unworked or only 
roughly shaped parts are also classified in this subheading.  
9306 30 30 For military weapons 
This subheading includes rifle and carbine cartridges (other 
than practice rounds and the like, without powder charge 
(subheading 9306 30 90)), bulleted, blank, incendiary, 
armour-piercing, etc.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 530 
SECTION XX  
MISCELLANEOUS MANUFACTURED ARTICLES  
CHAPTER 94 
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, 
CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND 
LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR 
INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES 
AND THE LIKE; PREFABRICATED BUILDINGS  
General  
For the purposes of this Chapter the term ‘furniture’ implies that these 
products are generally designed to remain in private dwellings or 
gardens etc. See also the definition of the term ‘furniture’ in the HS 
Explanatory Note to Chapter 94, General, second paragraph, (A).  
Consequently, inflatable articles (such as inflatable chairs, inflatable 
lounge chairs etc.) that are generally designed to be taken along to 
different places (for example, camping grounds, the beach, etc.) and 
to be used there temporarily are not furniture within the meaning of 
Chapter 94, but depending on their constituent material are camping 
goods of heading 6306 or articles of Chapters 39 or 40.  
Due to their objective characteristics these inflatable articles are easy to 
transport, because they are lightweight, easy and quick to set-up and to 
pack away.  
Examples of some of these inflatable articles:
  ▼B
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9401  Seats (other than those of heading 9402), whether or not 
convertible into beds, and parts thereof 
This heading includes sets of a table and chairs, where the 
table is designed for other purposes than dining while sitting 
on the seats (chairs, stools, deck-chairs, armchairs, couches 
etc.). Generally, these tables are too small for dining and 
they are inferior to the seats e.g. in size. Consequently, the 
seats give the set its essential character within the meaning 
of GIR 3(b). (See also the CN Explanatory Notes to heading 
9403). 
Examples of sets falling under heading 9401:
  ▼B
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For the purposes of this heading, any reference to bamboo 
applies only to vegetable materials of heading 1401. On the 
other hand, for the purposes of this heading, any reference to 
wood or wooden applies also to bamboo plates of heading 
4412. (See also note 1(b) and note 6 to Chapter 44).  
9401 10 00 Seats of a kind used for aircraft 
Seats of this subheading are usually manufactured from light 
but hard-wearing materials (for example, duralumin). 
In most cases, they can be distinguished from seats intended 
for other means of transport by differences in their 
construction (adjustable position, special means for fixing 
to the floor or walls, safety belts or places provided for 
their installation, etc.). 
Ejector seats for aircraft are not regarded as seats of 
heading 9401 and are classified as parts of aircraft 
(heading 8803). 
9401 90 10 Of seats of a kind used for aircraft 
This subheading does not cover hydraulic positioning and 
locking actuators used to adjust the position of seats for the 
crew of aircraft (subheading 8412 21 20 or 8412 21 80).  
9403 Other furniture and parts thereof  
Tables made of different materials are classified according 
to the material of which the support (legs and frame) is 
made, unless, by application of general rule 3(b) for the 
interpretation of the Combined Nomenclature, the material 
from which the top is made gives the table its essential 
character, for example by being of a higher value (this 
could be the case, if the top is made of precious metal, 
glass, marble, rare wood).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 533 
This heading includes sets of table and chairs where the 
table is designed for dining (‘dining tables’) while sitting 
on the seats (chairs, stools, deck-chairs, armchairs, couches 
etc.). These sets are classified within the meaning of GIR 
3(c), because neither the table nor the seats can be 
considered more essential for the set within the meaning 
of GIR 3(b). (See also the HS Classification Opinion to 
subheading 9403 60 and the CN Explanatory Notes to 
heading 9401). 
Examples of sets falling under heading 9403:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 534 
This heading also includes storage cubes made of various 
materials, for example, wood or paperboard, which may be 
covered with, for example, imitation leather or textile 
material, whether or not foldable, with a lid. They are 
designed to be placed on the floor, for storing objects and 
to be used as a seat. 
Examples:
  
This heading does not include baskets and bags for laundry. 
For the purposes of Chapter 94 the term ‘furniture’ means 
any ‘movable’ articles (not included under other more 
specific headings of the Nomenclature), which are 
constructed for placing on the floor or ground, and which 
are used, mainly with a utilitarian purpose, to equip private 
dwellings, hotels, theatres, etc. 
Baskets and bags for laundry are classified according to 
their constituent material. For example, baskets for laundry 
of iron or steel are classified as other household articles 
under heading 7323 (which includes baskets for laundry, 
see the HS Explanatory Note (HSEN) to heading 
7323 (A) (3)), and baskets for laundry of plaiting 
materials are classified under heading 4602 (which 
includes baskets of all kinds, see the HSEN to heading 
4602 (1)).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 535 
Examples of baskets and bags for laundry which are to be 
classified according to their constituent material:
  
The Explanatory Note to heading 9401 regarding the 
references to ‘bamboo’ and ‘wood or wooden’, applies 
mutatis mutandis.  
This heading does not include ‘information displays’ such 
as ‘street boards’ and ‘roll-ups’. 
They are to be classified in other headings of the Nomen ­
clature under which they are more specifically included (for 
example, street boards with writing or drawing surfaces 
corresponding to products of heading 9610) or according 
to their constituent material: 
(a) under a heading specifically covering these articles (for
example, plates of base metal corresponding to products
of heading 8310 are classified under this heading), or
(b)under a heading covering various articles of this
material (for example, heading 3926 or heading 7616).
Example of a street board to be classified in heading 9610:
  ▼B
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Street board with a blackboard surface. 
Example of a street board to be classified in heading 8310:
  
Street board made solely of base metal. 
Examples of ‘information displays’ which are to be clas ­
sified according to their constituent material, under a 
heading covering various articles of this material:
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 537 
9404 Mattress supports; articles of bedding and similar
furnishing (for example, mattresses, quilts, eiderdowns, 
cushions, pouffes and pillows) fitted with springs or 
stuffed or internally fitted with any material or of 
cellular rubber or plastics, whether or not covered  
9404 10 00 Mattress supports  
See the HS Explanatory Note to heading 9404, (A).  
9404 90 10 and 
9404 90 90 Other 
These subheadings include the articles listed in the HS 
Explanatory Note to heading 9404, (B), (2). 
These subheadings also cover electrically heated cushions 
fitted internally with expanded or foam plastics, sponge 
rubber, cotton wool, felt or flannel.  
9405 Lamps and lighting fittings including searchlights and
spotlights and parts thereof, not elsewhere specified or 
included; illuminated signs, illuminated nameplates and 
the like, having a permanently fixed light source, and 
parts thereof not elsewhere specified or included  
9405 40 10 Searchlights and spotlights  
See the HS Explanatory Note to heading 9405, (I), third and 
fourth paragraphs. 
9405 50 00 Non-electrical lamps and lighting fittings  
See also the HS Explanatory Note to heading 9405, 
parts (I)(5) and (I)(6). 
This subheading includes lanterns of any material 
(excluding those materials referred to in Note 1 to 
Chapter 71) whether or not they have a fixture or specific 
fitting for holding a candle or a tea light. They usually have 
holes for ventilation at the top and an ‘opening’ through 
which a candle can be placed. 
This subheading also includes candelabra (see figure 1 and 
2), candlesticks (see figure 3 and 4) and candle brackets (see 
figure 5), including candelabra, candlesticks and candle 
brackets for tea lights. However, so-called ‘tea light 
holders’, made of various materials (glass, ceramics, 
wood, plastic etc.), in the form of receptacles of various 
shapes, without any fixture or specific fitting to hold a 
candle or a tea light in a fixed position, are excluded 
from this subheading and are to be classified according to 
their constituent material (see figures 6 to 12). The fact that 
a candle or a tea light may be placed tightly in a recess of 
the receptacle is not sufficient for classification in this 
subheading (see also Commission Regulation (EC) 
No 141/2002 (  1) and Commission Implementing Regulation 
(EU) No 774/2011 (  2 )). 
_____________  
( 1 ) Commission Regulation (EC) No 141/2002 of 25 January 2002 concerning the clas ­
sification of certain goods in the Combined Nomenclature (OJ L 24, 26.1.2002, p. 11). 
( 2 ) Commission Implementing Regulation (EU) No 774/2011 of 2 August 2011 concerning the 
classification of certain goods in the Combined Nomenclature (OJ L 201, 4.8.2011, p. 6).▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 538 
Examples of products of subheading 9405 50 00:  
Figure 1
  
Figure 2
  
Figure 3
  ▼B
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Figure 4
  
Figure 5
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 540 
Examples of products which are to be classified according 
to their constituent material:  
Figure 6
  
Figure 7
  
Figure 8
  
Figure 9
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 541 
Figure 10
  
Figure 11
  
Figure 12
  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 542 
9406 Prefabricated buildings 
This heading includes so-called ‘ poly-tunnels’, consisting of 
constructive elements (typically steel or aluminium tubes), 
walls and roof (typically made of plastics or glass), used in 
horticulture, allowing the plants to be grown under cover. 
They are designed for long-term outdoor use, are of stable 
construction and weatherproof. They have to be of a size to 
enable a person to enter. They may be also designed to be 
equipped with additional features, such as heating or air 
conditioning. 
However, ‘poly-tunnels’ used in horticulture that do not 
have the character of a prefabricated building (e.g. they 
are of an unstable construction, designed for short term 
use, they can be dismantled and moved easily) are to be 
classified according to the constituent material of their 
constructive elements (typically steel or aluminium tubes) 
which gives the article its essential character within the 
meaning of general rule 3 (b). 
Examples of products falling under heading 9406:
  
Image 1
  
Image 2 
Examples of products which are to be classified according 
to the constituent material of their constructive element 
(tubes):
  
Image 3  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 543 
Image 4
  
Image 5  
9406 90 10 Mobile homes 
Mobile homes have, for example, the following character ­
istics: 
— the outer surface can consist of different materials 
(wood, plastics, aluminium etc.); 
— they generally have a length from 7 to 11 m, a width 
from 3 to 4 m, a height from 3 to 4 m and a weight 
from 1 to 4,5 t; 
— they may have a sloping roof on two sides; 
— their interior is completely furnished for residential 
requirements; 
— they have a single or double axle in the middle, 
equipped with wheels of small dimension and a tow 
bar which allows only short-distance moving on the 
premises of location; 
— moving on public roads has to be effected by means of 
loading on trailers or lorries, since they are neither 
equipped with electric signal lights nor have any 
braking systems and therefore cannot be registered for 
public traffic.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 544 
CHAPTER 95  
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND 
ACCESSORIES THEREOF 
Note 4 Combinations to be classified under heading 9503 by virtue
of this note consist of one or more articles of heading 9503 
combined with one or more items of other headings put up 
together for retail sale and the combinations have the 
essential character of toys. 
Such combinations derive the essential character of toys, not 
only from the packaging but also from the importance, 
value and use of their components. 
The classification of such combinations in the relevant 
subheading is determined by the items of heading 9503 
contained in the combination; the other components are 
not taken into account. 
For example: 
— a plastic doll filled with sweets is to be classified under 
subheading 9503 00 21, 
— a figurine representing a clown, a circus tent, toy 
animals and a key ring is to be classified under 
subheading 9503 00 70 as a set of toys comprising a 
figurine, tent and toy animals.  
9503 00 Tricycles, scooters, pedal cars and similar wheeled toys;
dolls' carriages; dolls; other toys; reduced-size (‘scale’) 
models and similar recreational models, working or not; 
puzzles of all kinds 
To distinguish between toys representing human beings and 
toys representing animals or non-human creatures, no 
account shall be taken of: 
— their colour (for example, a purple or green skin colour 
does not give them the character of a non-human crea ­
ture), and 
— the background of the characters represented by them or 
their skills and abilities (for example, their place of birth 
or their ability to fly). 
Where a toy is wearing a mask (whether or not with, for 
example, animal ears) leaving large or recognisable parts of 
the human face visible or identifiable, or if the mask can be 
removed and reveals humanoid features, it is to be seen as a 
toy representing a human being. 
This heading includes: 
1. inflatable articles, in different forms and sizes, intended
for play in the water, such as waist rings, animal shapes,
etc., decorated or not, whether or not designed to sit in or
on;▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 545 
2. inflatable boats designed for children to play in;
3. multi-rotor helicopters (so-called ‘drones’) of different
sizes. They can be distinguished from articles of
heading 8802 for example by reference to their low
weight, the limited height, distance or time they can
fly, their maximum speed, their inability to fly auton ­
omously or the inability to carry a load/cargo.
They are remotely controlled in an easy way and are not 
equipped with sophisticated electronic apparatus (e.g. 
Global Positioning Systems, night flight requirements/ 
nocturnal visibility). 
This heading does not include: 
(a) inflatable arm rings, neck rings, belts or similar articles,
not constructed for security or rescuing purposes,
providing buoyancy for a person, i.e. to keep them
afloat, for example while learning to swim
(heading 9506);
(b) inflatable mattresses (generally, constituent material);
(c) articles which, on account of their design, are intended
exclusively for animals (for example, fabric ‘mice’
containing cat-mint, buffalo hide shoes ‘for chewing’,
plastic bones).
See also note 5 to this chapter. 
(d) combinations consisting of a keyring and a toy, which
are joined together in a way that facilitates handling the
keys attached (for example, a chain or swivel clips), and
which, by their size/nature and design, are mainly
intended to hold keys and are normally carried in the
pocket or in the handbag (generally, constituent material
of the keyring).
9503 00 10 Tricycles, scooters, pedal cars and similar wheeled toys;
dolls' carriages  
This subheading includes wheeled toys powered by internal 
combustion piston engines designed to be ridden by 
children, so-called ‘Quad vehicles’, provided that the 
following limits are not exceeded: 
— a speed not exceeding 20 km per hour; 
— a net weight not exceeding 50 kg; 
— a cylinder capacity not exceeding 49 cm  3 ; 
— one-speed transmission; 
— only one back-wheel brake system. 
Unlike most of the wheeled toys classified in this 
subheading, a ‘Quad vehicle’ is designed for being used 
on rough terrain.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 546 
Whenever one of the above criteria is not met, the ‘Quad 
vehicles’ must be classified in heading 8703. 
This subheading also includes scooters fitted with an 
auxiliary motor, provided that the following limits are not 
exceeded: 
— a speed not exceeding 20 km per hour; 
— a net weight not exceeding 12 kg; 
— one-speed transmission; 
— only one hand brake or a foot brake on the rear wheel. 
Whenever one of the above criteria is not met, scooters 
fitted with an auxiliary motor must be classified in 
heading 8711.  
9503 00 21 Dolls 
See the HS Explanatory Note to heading 9503, (C), first 
two paragraphs. 
See also the explanatory note to subheadings 9503 00 81 to 
9503 00 99. 
This subheading includes, by application of general 
rule 2(a) for the interpretation of the Combined Nomen ­
clature, unassembled or disassembled dolls.  
9503 00 29 Parts and accessories 
See the HS Explanatory Note to heading 9503, (C), third 
paragraph. 
9503 00 35 and 
9503 00 39  Other construction sets and constructional toys 
These subheadings include construction sets and construc ­
tional toys other than reduced-size (‘scale’) model assembly 
kits, which have the character of toys. Such goods have the 
following characteristics: 
— they consist of two or more individual components 
presented together in a packing; 
— the individual components are mutually complementary 
and are not suitable for playing with on their own 
merits. An assembly instruction may be provided with 
these construction sets.  
►M13 These subheadings also include building blocks.
Due to their objective characteristics the blocks are designed 
for building a structure. They may include, for example, 
pins and holes to hold them together or may merely 
comprise plain surfaces which are placed one on the other.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 547 
Examples of building blocks:
  
Example of blocks having a rim that fits into the opening of 
another block to build a structure (tower):
  
See also the HS Explanatory Notes to heading 9503(D) (iii). 
See also the CN Explanatory Notes to subheadings 
9503 00 61 and 9503 00 69 and to subheadings 9503 00 95 
and 9503 00 99. ◄ 
9503 00 41 and 
9503 00 49 Toys representing animals or non-human creatures 
These subheadings include, by application of general 
rule 2(a) for the interpretation of the Combined Nomen ­
clature, unassembled or disassembled toys representing 
animals or non-human creatures.  
▼M13
9503 00 61 and 
9503 00 69  Puzzles 
These subheadings include puzzles comprising blocks in the 
form of cubes.  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 548 
Example of cubes that display part of a different puzzle on 
each of their six sides:
  
See also the example of a puzzle in the form of cubes 
classified in Commission Regulation (EC) No 1056/2006 
of 12 July 2006. 
See also the CN Explanatory Notes to subheadings 
9503 00 95 and 9503 00 99.  
▼B
9503 00 70 Other toys, put up in sets or outfits 
‘Sets’ of this subheading consist of two or more different 
types of articles (principally, for amusement), put up in the 
same packing for retail sale without repacking.  
Articles of the same subheading, except for items covered 
by subheadings 9503 00 95 or 9503 00 99 (since these 
subheadings may include miscellaneous articles of 
different types), are not to be considered different types of 
articles. 
Apart from the articles forming a set, simple accessories or 
objects of minor importance intended to be used with the 
articles (for example, a plastic carrot or a plastic brush for a 
toy animal) can be present. 
By virtue of note 4 to Chapter 95, this subheading includes 
sets intended for the amusement of children, consisting of 
articles of heading 9503 combined with one or more items 
which, if presented separately, would be classified in other 
headings, provided that the combinations have the essential 
character of toys. Examples are: 
— sets consisting of toys in the form of injection moulds 
and moulds for modelling pastes, together with other 
items such as tubes or tablets of paint, modelling 
pastes, pencils and chalks,  ▼M13
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 549 
►M12 — creativity kits/sets designed for children to
make mosaics. They consist of pre-printed cardboard
papers/cards and various self-adhesive ornaments to be
attached to the cards (for example, small coloured pieces
of foam and colourful plastic sequins). They may also
contain other small articles, such as a stand. They are
designed for the amusement of children and also for
developing their colour and shape perception and their
fine motor skills.
Examples of products:
  
◄ 
— cosmetic sets for children, containing articles of 
heading 9503 combined with preparations of 
heading 3304. 
However, cosmetic sets for children containing preparations 
of heading 3304 which do not contain any articles of 
heading 9503 are excluded (heading 3304).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 550  
‘Outfits’ of this subheading consist of two or more different 
articles put up in the same packing for retail sale, without 
repacking, and are specific to a particular type of recreation, 
work, person or profession, such as instructional and 
educational toys.  
9503 00 75 and 
9503 00 79 Other toys and models, incorporating a motor 
For the purposes of these subheadings, the term ‘motor’ 
means any motor or engine of headings 8406 to 8408, 
8410 to 8412 or 8501, for example, pneumatic power 
engines and motors, flywheels, spring-operated or 
weight-operated motors.  
9503 00 81 to 
9503 00 99 Other 
These subheadings include humanoid figurines, for example, 
in the form of film, fairy-tale or comic-book characters, 
Indians, astronauts or soldiers, not with movable parts and 
not with detachable clothing, fixed on a base-plate, pedestal 
or a similar base which enables the figurine to maintain its 
pose unsupported. 
Such figurines often form part of a collection series. 
Because they are small, light and robustly made, they are, 
however, usually used as toys by children. Their recreational 
function therefore outweighs their ornamental value. 
These subheadings include, by application of general 
rule 2(a) for the interpretation of the Combined Nomen ­
clature, unassembled or disassembled humanoid figurines 
(tin soldiers and the like).  
9503 00 87 Portable interactive electronic education devices
primarily designed for children 
This subheading includes portable devices (weighing not 
more than 10 kg) designed usually with the appearance of 
so-called laptops, tablets, smartphones and similar articles. 
They are, in particular, intended to be used by children for 
playful learning activities due to their design and simple 
operation. 
These devices support learning by means of interaction 
between the child and the device. They enable the child 
to make a choice between various input options, based on 
one or more subjects, themes, etc. The devices are able to 
respond to these inputs and to provide feedback based on 
pre-programmed information. The child can consequently 
assess the level of its own success and learn from the 
experience.  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 551 
9503 00 95 and 
9503 00 99  Other 
These subheadings include blocks in the form of cubes 
displaying different images (for example, numbers, letters, 
patterns, images of animals). They are designed for the 
amusement of small children. Contrary to building blocks 
they are not designed with the objective of building a 
structure. 
Example of a toy consisting of several cubes displaying 
different images on each of their sides:
  
The cubes displayed in the photographs are not classified as 
a puzzle, because the cubes primarily serve other purposes 
(counting, amusement etc.). Only one of the six sides of 
each cube serves as a puzzle. 
These subheadings do not include: 
(A) Building blocks
The main objective of building blocks is the building of 
structures. 
See also the CN Explanatory Notes to subheadings 
9503 00 35 and 9503 00 39.  ▼M13
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 552 
(B) Puzzles
See also the CN Explanatory Notes to subheadings 
9503 00 61 and 9503 00 69.  
▼B
9504 Video game consoles and machines, articles for funfair,
table or parlour games, including pintables, billiards, 
special tables for casino games and automatic bowling 
alley equipment 
9504 90 10 Electric car racing sets, having the character of
competitive games 
The products of this subheading include tracks which have 
two or more lanes for simultaneously racing two or more 
cars. 
9505 Festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes 
In addition to the HS Explanatory Note to heading 9505, (A), 
products to be classified as festive articles must be of a 
decorative value (design and ornament) and exclusively 
designed, manufactured and recognised as festive articles. 
These products are used during a specific day or period 
during the year. 
These products are, according to their construction and 
design (imprints, ornaments, symbols or inscriptions), 
intended to be used for a specific festivity. 
A ‘festivity’ is a specific day or period during the year, set 
aside by a community, with characteristic symbols and asso ­
ciated customs. Some of these festivals began in antiquity 
with the ritual observance of specific religious events; others 
are accorded wide celebration and are important in national 
life. Examples of such events are Christmas, Easter, 
Halloween, St. Valentine, birthdays and weddings. 
The following products are also considered to be festive 
articles: 
— figurines decorated with festive outfits, representing 
seasonal themes or engaged in seasonal activities; 
— artificial Halloween pumpkins (whether smiling or not); 
— articles traditionally used at Easter festivities (for 
example, artificial Easter eggs (not used for packing 
purposes), yellow Easter chicks and Easter bunnies);  ▼M13
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 553  
— printed paper decorations, which are associated with a 
particular festivity, to put around cakes; 
— ceramic articles having festive designs and decorative 
functions. 
Articles with utilitarian functions are excluded, even if they 
have the design or ornamentation appropriate to a specific 
festivity. 
This heading does not include: 
(a) toys, including stuffed animals and games; 
(b) permanent magnets with decoration (so-called ‘fridge 
magnets’); 
(c) photo frames; 
(d) artificial Easter eggs used for packing purposes; 
(e) statues of angels; 
(f) miniature shaped decorations (for example, in the form 
of a handbag or a bell) used as packaging for chocolate 
or candies; 
(g) containers and boxes (for example, in the form of a 
Christmas tree or Father Christmas); 
(h) candle light holders with festive decorations; 
(ij) ceramic articles having festive designs and utilitarian 
functions; 
(k) tablecloths, table covers and serviettes having festive 
decorations; 
(l) clothes and costumes.  
►M20  This heading also includes transparent balloons 
made of plastics combined/decorated with battery operated 
LED garlands. After filling the balloon with air, the end is 
tightened in a knot. Additional decorative elements can be 
added inside (such as feathers, confetti, etc.) or attached on 
the outside, for example, ribbons. The balloons can be 
equipped with a handle, which is attached to the base of 
the balloon, to hold them in the hand or a string linked to a 
weight to use them as a room decoration. They are made of 
more resistant material than simple balloons and are thus 
suitable for repetitive use. The balloons serve as enter­
tainment articles or as decorative items in a room for 
various occasions such as weddings, birthdays, public or 
private events. 
Simple balloons with LED lasting for a short period, for 
example 24 hours, with an inscription identifying an 
occasion, for example, ‘Merry Christmas’ remain classified 
under this heading. However, simple balloons with LED 
lasting for a short period but without an inscription are 
excluded (classification as ‘other toys’ under heading 
9503). ◄  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 554  
9506  Articles and equipment for general physical exercise, 
gymnastics, athletics, other sports (including table 
tennis) or outdoor games, not specified or included 
elsewhere in this chapter; swimming pools and 
paddling pools  
This heading does not include resistance bands, fitness 
bands or similar products without handles. They are 
usually packed individually or in packs of two or more 
for retail sale. They are available in different colours and 
sizes and may have imprints. According to their objective 
characteristics, these bands are not identifiable as articles f or 
general physical exercise. Consequently, they are to be clas­
sified according to their constituent material, for example in 
heading 4008 as ‘strips of non-cellular rubber’ (see also 
note 1 and note 9 to Chapter 40).
  
9506 11 10  Cross-country skis  
The products of this subheading are very light and narrower 
than downhill skis.  
9506 11 80  Other skis  
This subheading includes ski-jumpers' skis. They are skis 
considerably longer and wider than ordinary snow skis. 
The face, which has no edges, has several grooves cut in it.  
9506 29 00  Other  
This subheading includes inflatable arm rings, neck rings, 
belts or similar articles, not constructed for security or 
rescuing purposes, providing buoyancy for a person 
learning to swim. 
This subheading does not include: 
(a) lifebelts and lifejackets (constituent material); 
(b) inflatable articles constructed for play (heading 9503).  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 555  
9506 31 00  Clubs, complete  
Golf clubs have a steel, aluminium or carbon fibre shaft 
with, at one end, a grip of leather or rubber and, at the 
other, the head of steel or wood. The various heads have 
a different loft, so as to produce a different trajectory.  
9506 32 00  Balls  
Golf balls have hemispherical grooves to make the ball fly 
true. Competition balls have a maximum weight of 45,93 g 
and a diameter of at least 42,67 mm.  
9506 40 00  Articles and equipment for table tennis  
Table-tennis balls, which are spherical, are made of 
celluloid or similar materials, weigh 2,7 g and have a 
diameter of 40 mm and a circumference of about 12,6 cm. 
Table-tennis nets are 15,25 cm high and 183 cm wide.  
9506 59 00  Other  
This subheading includes badminton rackets which are 
smaller and lighter than tennis rackets; they have thinner, 
very flexible shafts. 
This subheading also includes squash rackets.  
9506 61 00  Lawn-tennis balls  
Lawn-tennis balls, which are of rubber covered in felt, are 
seamless. They range from 6,35 to 7,30 cm in diameter. 
They have a minimum weight of 56,00 g and a maximum 
weight of 59,40 g.  
9506 62 00  Inflatable  
This subheading includes inflatable gymnastic balls intended 
for general physical exercise.  
9506 69 10  Cricket and polo balls  
Cricket balls consist of a leather casing which contains 
compressed tow, sawdust and cork. They have a circum­
ference from 20,50 to 22,90 cm. They weigh from 133 to 
163 g. 
Polo balls are made of wood, bamboos or plastics; they 
range from 7,6 to 8,9 cm in diameter and weigh from 
120 to 135 g.  
9506 69 90  Other  
This subheading includes ‘juggling balls’ of all sizes, design 
and weight, whether for children or adults.  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 556  
This subheading also includes so-called ‘anti-stress balls’ 
which have the shape of a ball and can be decorated in 
various ways. They are usually made of plastic or rubber 
and are intended to be kneaded in the hand.
  
However, other ‘anti-stress items’ intended to be kneaded in 
the hand, but not having the shape of a ball, are classified 
under heading 9503.
  
9506 70 10  Ice skates  
This subheading includes skating boots when the skates are 
attached to them.  
9506 70 30  Roller skates  
This subheading includes skating boots when the skates are 
attached to them.  ▼B
 02019XC0329(02) — EN — 06.07.2020 — 007.001 — 557  
9506 91 10  Exercising apparatus with adjustable resistance mech ­
anisms  
This subheading covers exercising apparatus such as, for 
example, rowing machines, ergometric bicycles, stepper 
and treadmills, which can be adjusted by a mechanism 
according to the effort the user wishes to expend.  
9506 99 10  Cricket and polo equipment, other than balls  
This subheading includes cricket bats (of hard wood, with a 
maximum width of 10,8 cm and a maximum length of 
96,5 cm) and polo mallets.  
9506 99 90  Other  
This subheading includes ‘frisbees’, whether for children or 
adults.  
9507  Fishing rods, fish-hooks and other line fishing tackle; 
fish landing nets, butterfly nets and similar nets; decoy 
‘birds’ (other than those of heading 9208 or 9705) and 
similar hunting or shooting requisites  
9507 10 00  Fishing rods  
See the HS Explanatory Note to heading 9507, (3).  
9507 90 00  Other  
This subheading includes: 
1. fish-landing nets, butterfly nets and similar nets referred 
to in the HS Explanatory Note to heading 9507, (2); 
2. line-fishing tackle (other than rods) referred to in the HS 
Explanatory Note to heading 9507, (3); 
3. hunting and shooting lures and requisites referred to in 
the HS Explanatory Note to heading 9507, (4).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 558 
CHAPTER 96  
MISCELLANEOUS MANUFACTURED ARTICLES 
9601 Worked ivory, bone, tortoiseshell, horn, antlers, coral, 
mother-of-pearl and other animal carving material, 
and articles of these materials (including articles 
obtained by moulding) 
For the definition of the term ‘worked’, see the HS 
Explanatory Note to heading 9601, second paragraph.  
9602 00 00 Worked vegetable or mineral carving material and
articles of these materials; moulded or carved articles 
of wax, of stearin, of natural gums or natural resins or 
of modelling pastes, and other moulded or carved 
articles, not elsewhere specified or included; worked, 
unhardened gelatin (except gelatin of heading 3503) 
and articles of unhardened gelatin 
For the definition of the term ‘worked’, see the HS 
Explanatory Note to heading 9601, second paragraph, 
which applies, mutatis mutandis . 
Agglomerated meerschaum and agglomerated amber 
presented in the form of plates, rods, sticks and similar 
forms, not further worked than simply moulded, fall in 
heading 2530.  
9603 Brooms, brushes (including brushes constituting parts of 
machines, appliances or vehicles), hand-operated mech­
anical floor sweepers, not motorised, mops and feather 
dusters; prepared knots and tufts for broom or brush 
making; paint pads and rollers; squeegees (other than 
roller squeegees)  
9603 10 00 Brooms and brushes, consisting of twigs or other
vegetable materials bound together, with or without 
handles  
See the HS Explanatory Note to heading 9603, (A).  
9603 21 00 to 
9603 29 80 Toothbrushes, shaving-brushes, hairbrushes, nail 
brushes, eyelash brushes and other toilet brushes for 
use on the person, including such brushes constituting 
parts of appliances 
Eyelash brushes generally consist of several tufts of hair 
mounted at right angles to the handle. 
Clothes brushes and shoe brushes are not included in these 
subheadings (subheading 9603 90 91). 
9603 40 90 Paint pads and rollers 
See the HS Explanatory Note to heading 9603, (F), first two 
paragraphs. 
9603 90 10 Hand-operated mechanical floor sweepers, not motorised  
See the HS Explanatory Note to heading 9603, (C).  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 559 
9606 Buttons, press-fasteners, snap-fasteners and press studs,
button moulds and other parts of these articles; button 
blanks  
9606 30 00 Button moulds and other parts of buttons; button blanks  
See the HS Explanatory Note to heading 9606, fourth para ­
graph, (1), (2) and (3). 
9608 Ballpoint pens; felt-tipped and other porous-tipped pens
and markers; fountain pens, stylograph pens and other 
pens; duplicating stylos; propelling or sliding pencils; 
pen-holders, pencil-holders and similar holders; parts 
(including caps and clips) of the foregoing articles, 
other than those of heading 9609 
9608 10 10 to 
9608 10 99 Ballpoint pens 
See the HS Explanatory Note to heading 9608, (1). 
Articles falling in these subheadings may incorporate an 
electronic timepiece (usually, with a digital display).  
9608 30 00 Fountain pens, stylograph pens and other pens  
See the HS Explanatory Note to heading 9608, (3). 
This subheading includes so-called ‘touch pens’, which are 
styluses for touch screens of any material. There are 
generally two groups of the styluses: those for resistive 
screens and those for capacitive screens.  
9608 40 00 Propelling or sliding pencils  
See the HS Explanatory Note to heading 9608, (5).  
9608 91 00 Pen nibs and nib points  
This subheading also covers heads for special pens used 
with stencils.  
9608 99 00 Other 
This subheading includes balls for ballpoint pens; they are 
usually made of tungsten carbide but also of other metals 
(excluding those of steel, heading 7326 or 8482) and range 
from 0,6 to 1,25 mm in diameter. 
However, balls for pen nibs and nib points fall in 
subheading 9608 91 00, irrespective of their material (see 
the HS Explanatory Note to heading 9608, parts).  
9609 Pencils (other than pencils of heading 9608), crayons,
pencil leads, pastels, drawing charcoals, writing or 
drawing chalks and tailors' chalks  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 560 
9609 10 10 and 
9609 10 90  Pencils and crayons, with leads encased in a rigid sheath 
See the HS Explanatory Note to heading 9609, first para ­
graph, (B). 
9609 20 00 Pencil leads, black or coloured  
See the HS Explanatory Note to heading 9609, third para ­
graph, (7). 
9612 Typewriter or similar ribbons, inked or otherwise 
prepared for giving impressions, whether or not on 
spools or in cartridges; ink-pads, whether or not inked, 
with or without boxes  
9612 10 10 to 
9612 10 80 Ribbons  
See the HS Explanatory Note to heading 9612, first para ­
graph, (1). 
These subheadings include products which are ready-to-use 
heat-sensitive inked ribbons, i.e. which are suitable to be 
used in a typewriter or any other machine incorporating a 
device for printing, without a further manufacturing process. 
The length and width of inked ribbons that are ready-to-use 
are determined by the type of machine in which they are 
used. 
Products which are not ready-to-use are excluded from these 
subheadings (generally, Sections VI and VII).  
9612 20 00 Ink-pads  
See the HS Explanatory Note to heading 9612, first para ­
graph, (2). 
9613 Cigarette lighters and other lighters, whether or not
mechanical or electrical, and parts thereof other than 
flints and wicks 
This heading includes lighters incorporating an electronic 
mini-calculator and/or an electronic timepiece.  
9614 00 Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof  
9614 00 10 Roughly shaped blocks of wood or root, for the manu ­
facture of pipes 
See the HS Explanatory Note to heading 9614, first para ­
graph, (4). 
9615 Combs, hair-slides and the like; hairpins, curling pins,
curling grips, hair-curlers and the like, other than those 
of heading 8516, and parts thereof 
See the HS Explanatory Note to heading 9615, fourth para ­
graph.  ▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 561 
For the purposes of this heading, the expression "hair-slides 
and the like" includes goods made from solid materials, as 
articles of this heading are usually made of base metal or 
plastics. Therefore, this heading does not include headbands 
and hairbands. These are classified as follows: 
(a) Hairbands and headbands, consisting, for example, of a
tubular knitted, elasticated loop (see photo 1), or of a
rubber loop covered with textile (see photo 2), or of an
elasticated band completely covered by a woven textile
fabric (see photo 3), or of a loop made-up of an elastic
textile band (see photo 4) are classified as clothing
accessories under heading 6117 or 6217;
Examples:
  
(b) Hairbands and headbands, consisting of a loop or band
of a textile fabric of Section XI and having a decoration
of, for example, wooden beads, plastic pearls, or leather
or textile elements, are considered having the essential
character of other made-up clothing accessories and are
thus classified under heading 6117 or 6217, by appli ­
cation of GIR 3(b).
Examples:
(c) Hairbands and headbands consisting mainly of, for
example, plastic sequins, glued or stitched on a non-
elastic textile band and covering nearly all the visible
surface of the article and thus giving the article its
essential character, are classified under heading 7117,
by application of GIR 3(b) and Notes 9(a) and 11 to
chapter 71.
Example:
▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 562 
(d) Hairbands and headbands consisting wholly or partially
of natural or cultured pearls, precious or semi-precious
stones, precious metals or of metal clad with precious
metal, are classified under headings 7113 and 7116, by
application of Notes 1 and 9(a) to chapter 71. See also
the HS Explanatory Note to heading 9615, fourth
paragraph.
(e) Hairbands and headbands consisting wholly or partially
of fur or of artificial fur are classified under headings
4303 or 4304, by application of Notes 3 and 4 to
chapter 43.
Example:
(f) Hairbands and headbands consisting of other materials,
not textile covered, whether or not decorated (with the
exception of goods referred to under d) and e)) are
classified according to the constituent material of the
loop, as the essential character is given by the loop
and its function (for example, a plastic loop is classified
under heading 3926 (see photos 1 and 2) and a rubber
loop is classified under heading 4015 (see photo 3), by
application of GIR 3(b)).
Examples:
(g) Goods, which are classifiable under heading 7117 as
imitation jewellery and which can be used, for
example, as bracelets or ankle chains, remain clas ­
sifiable under that heading, even if they can be also
used as a headband or hairband.▼B
02019XC0329(02) — EN — 06.07.2020 — 007.001 — 563 
Example:
  
9619 00  Sanitary towels (pads) and tampons, napkins and napkin 
liners for babies, and similar articles, of any material  
9619 00 30 Of wadding of textile materials  
This subheading includes sanitary towels and tampons, 
napkins and napkin liners for babies, and similar sanitary 
articles, consisting of wadding, whether or not with knitted 
or loosely woven open-work covering. 
9619 00 79 Other 
This subheading includes panty shields.  ▼B