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 9

A. General rules for the interpretation of the Combined Nomenclature 11

C. General rules applicable both to nomenclature and to duties 11

Section I

Live animals; animal products

1 Live animals 13

2 Meat and edible meat offal 16

3 Fish and crustaceans, molluscs and other aquatic invertebrates 30

4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 38

5 Products of animal origin, not elsewhere specified or included 42

Section II

Vegetable products

6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 44

7 Edible vegetables and certain roots and tubers 46

8 Edible fruit and nuts; peel of citrus fruit or melons 54

9 Coffee, tea, maté and spices 60

10 Cereals 64

11 Products of the milling industry; malt; starches; inulin; wheat gluten 65

12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 68

13 Lac; gums, resins and other vegetable saps and extracts 72

14 Vegetable plaiting materials; vegetable products not elsewhere specified or included 73

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 74

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 79

17 Sugars and sugar confectionery 83

18 Cocoa and cocoa preparations 86

19 Preparations of cereals, flour, starch or milk; pastrycooks' products 88

20 Preparations of vegetables, fruit, nuts or other parts of plants 91

21 Miscellaneous edible preparations 95

22 Beverages, spirits and vinegar 98

23 Residues and waste from the food industries; prepared animal fodder 105

24 Tobacco and manufactured tobacco substitutes 110

Section V

Mineral products

25 Salt; sulphur; earths and stone; plastering materials, lime and cement 118

26 Ores, slag and ash 122

27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 124

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 152

29 Organic chemicals 157

30 Pharmaceutical products 165

31 Fertilisers 170

32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 172

33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations 177

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 179

35 Albuminoidal substances; modified starches; glues; enzymes 182

36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 184

37 Photographic or cinematographic goods 185

38 Miscellaneous chemical products 188

Section VII

Plastics and articles thereof; rubber and articles thereof

39 Plastics and articles thereof 196

40 Rubber and articles thereof 203

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 205

42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 210

43 Furskins and artificial fur; manufactures thereof 213

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 215

45 Cork and articles of cork 222

46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 224

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 225

48 Paper and paperboard; articles of paper pulp, of paper or of paperboard 227

49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 232

Section XI

Textiles and textile articles

50 Silk 233

51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric 236

52 Cotton 238

53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 239

54 Man-made filaments; strip and the like of man-made textile materials 240

55 Man-made staple fibres 243

56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 244

57 Carpets and other textile floor coverings 245

58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 246

59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 248

60 Knitted or crocheted fabrics 251

61 Articles of apparel and clothing accessories, knitted or crocheted 252

62 Articles of apparel and clothing accessories, not knitted or crocheted 262

63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags 270

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 272

65 Headgear and parts thereof 278

66 Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof 279

67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 280

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 281

69 Ceramic products 285

70 Glass and glassware 289

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 295

Section XV

Base metals and articles of base metal

72 Iron and steel 299

73 Articles of iron or steel 308

74 Copper and articles thereof 317

75 Nickel and articles thereof 318

76 Aluminium and articles thereof 319

78 Lead and articles thereof 320

81 Other base metals; cermets; articles thereof 321

82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 322

83 Miscellaneous articles of base metal 324

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 326

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 346

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 372

87 Vehicles other than railway or tramway rolling stock, and parts and accessories thereof 374

88 Aircraft, spacecraft, and parts thereof 384

89 Ships, boats and floating structures 385

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 386

91 Clocks and watches and parts thereof 394

92 Musical instruments; parts and accessories of such articles 395

Section XIX

Arms and ammunition; parts and accessories thereof

93 Arms and ammunition; parts and accessories thereof 396

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 397

95 Toys, games and sports requisites; parts and accessories thereof 411

96 Miscellaneous manufactured articles 418

FOREWORD

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (2) established 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 (3), 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 complementary 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 (4). 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 (5).

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 (6).

A. General rules for the interpretation of the Combined Nomenclature

General rule 5(b) Packing containers normally used for marketing beverages, jam, mustard, spices, etc., are to be classified 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 Regulation (EU) 2015/2447 (7), ‘working days’ means all days other than Saturdays, Sundays and the published public holidays of the European Central Bank.

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 (Mongolian 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 (subheading 0102 31 00 ). 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 (subheading 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-chevrotain (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). 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 gallopavo), 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. 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 invertebrates (Chapter 3) and microbial cultures (heading 3002 ); 2. frogs.

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 antioxidants added for stopping the degradation of those products, remain classified in this chapter.

Additional note 1(A)(d) and additional 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. 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: 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 hindquarters, 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 paragraphs (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 forequarters’ 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 classified in subheading 0201 20 90 . 0201 20 50 Unseparated or separated hindquarters The terms ‘unseparated hindquarters’ and ‘separated hindquarters’ 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. 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 paragraphs (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 forequarters’ 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 hindquarters’ 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 . 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 additional 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 additional note 2(A) to this chapter. This subheading does not include shank with bone in from the forelegs, nor mini spare ribs nor ‘riblets’ (subheading 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. 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 paragraphs (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 paragraphs (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 paragraphs (e) and (f) of additional note 3(A) to this chapter. 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’ (subheadings 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 paragraphs (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 . 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 paragraph, 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 additional 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’ 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. 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. 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: 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 commercially 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. 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. 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. 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. 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. 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 additional 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). 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 paragraphs (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 additional 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 additional 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 . 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.

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 classification. 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). 0301 19 00 Other This subheading includes: 1. the Chaetodontidae; 2. the Labridae; 3. the Scaridae (parrot fish, false parrot fish and scarichthys). 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 , Oncorhynchus clarki , Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster ) 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 (Oncorhynchus 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 (Oncorhynchus 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 (Oncorhynchus masou); 7. salmon of the species Oncorhynchus rhodurus. 0302 19 00 Other Among the other freshwater salmonidae included here are: 1. lake whitefish or white fish, vendace and powan (Coregonus 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 . 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 ( Scyliorhinus 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). 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, Lepidotrigla 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. 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 paragraph, (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 ). 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. 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. 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. 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). 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 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, Solecurtidae, 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 verrucosa). 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.);

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 emulsifiers (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 mechanical 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: (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 thermophilus 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. 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 approximately 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). 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 paragraph, (3). 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 pigmentation 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. 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). This subheading includes products consisting of pasteurised liquid whole birds’ eggs (at least 99 % by weight) containing small amounts of added water and citric acid which prevents decolourisation. Such products have the organoleptic properties identical to that of a fresh bird’s egg.

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; 4. ornamental parts intended, after working, for the manufacture 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 ‘gerissene 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 paragraph, (3). 0506 90 00 Other See the HS Explanatory Note to heading 0506 , second paragraph, (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), paragraphs (i) to (iv). 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 invertebrates, 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).

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 themselves 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 microscopic 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 afforestation. They are generally supplied without balled roots. 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 rangiferina, Cladonia silvatica and Cladonia alpestris). 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.

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 paragraph), — 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, — 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 (sweetcorn), 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). Non-exhaustive list of sprouts together with their CN codes: CN code Description (Latin name) 0703 10 19 Sprouts of onion (Allium cepa) 0703 20 00 Sprouts of garlic (Allium sativum) 0703 90 00 Sprouts of leeks (Allium porrum) 0704 90 90 Broccoli sprouts (Brassica oleracea var. italica) 0704 90 90 Rocket sprouts (Eruca sativa; syn. Eruca vesicaria ssp. sativa (Miller) Thell., Brassica eruca L.) 0706 90 90 Beetroot sprouts (Beta vulgaris ssp. vulgaris) 0706 90 90 Sprouts of radishes (Raphanus sativus) 0708 10 00 Sprouts of peas (Pisum sativum) 0708 20 00 Azuki bean sprouts (Phaseolus angularis) 0708 20 00 Mung bean sprouts (Vigna radiata) 0708 20 00 Rice bean sprouts (Phaseolus pubescens) 0708 90 00 Chickpea sprouts (Cicer arietinum) 0708 90 00 Dragon's-teeth sprouts (Lotus maritimus) 0708 90 00 Lentil sprouts (Lens culinaris) 0708 90 00 Pigeon pea sprouts (Cajanus cajan) 0709 99 50 Fennel sprouts (Foeniculum vulgare var. azoricum) 0709 99 60 Sweetcorn sprouts (Zea mays var. saccharata) 0709 99 90 Basil sprouts (Ocimum spp.) 0709 99 90 Black mustard sprouts (Brassica nigra, syn.: Sinapis nigra L., Sisymbrium nigrum (L.) Prantl.) 0709 99 90 Blue giant hyssop sprouts (Agastache foeniculum) 0709 99 90 Borage sprouts (Borago officinalis) 0709 99 90 Chinese mahogany sprouts (Toona sinensis) 0709 99 90 Common glasswort sprouts (Salicornia europaea) 0709 99 90 Coriander sprouts (Coriandrum sativum) 0709 99 90 Cress sprouts (Lepidium sativum) 0709 99 90 Fenugreek sprouts (Trigonella foenum-graecum) 0709 99 90 Sprouts of green shiso or purple shiso (Perilla frutescens) 0709 99 90 Sunflower sprouts (Helianthus annuus) 0709 99 90 White mustard sprouts (Sinapis alba) 1107 10 19 Green malt of wheat (Triticum aestivum) 1107 10 99 Green malt of barley (Hordeum vulgare) 1107 10 99 Green malt of millet (Panicum miliaceum) 1107 10 99 Green malt of oats (Avena sativa) 1107 10 99 Green malt of rice (Oryza sativa) 1107 10 99 Green malt of rye (Secale cereale) 1214 90 90 Alfalfa sprouts (Medicago sativa)

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. 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 denomination), 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., significantly bigger and heavier than a multi-clove garlic bulb). The species Allium sativum and Allium ampeloprasum differ also regarding their respective ge