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The explanatory notes published by the WCO (‘the Explanatory Notes to the HS’) provide, with regard to heading 1302: ‘(A) Vegetable saps and extracts. The heading covers vegetable saps (vegetable products usually obtained by natural exudation or incision) and extracts (vegetable products extracted from the original vegetable material by solvents), provided that they are not specified or included in more specific headings of the Nomenclature (see list of exclusions at the end of Part (A) of this Explanatory Note). These saps and extracts differ from the essential oils, resinoids and extracted oleoresins of heading 33.01, in that, apart from volatile odoriferous constituents, they contain a far higher proportion of other plant substances (e.g., chlorophyll, tannins, bitter principles, carbohydrates and other extractive matter). The saps and extracts classified here include: … (21) Vanilla oleoresin (sometimes erroneously known as “vanilla resinoid” or “vanilla extract”). Saps are usually thickened or solidified. Extracts may be in liquid, paste or solid form. “Tinctures” are extracts still dissolved in the alcohol by means of which they are extracted; the so‑called “fluid extracts” are solutions of extracts in, for example, alcohol, glycerol or mineral oil. Tinctures and fluid extracts are generally standardised (for instance, pyrethrum extract may be standardised by adding mineral oil to produce commercial grades with a standard pyrethrins content of, e.g., 2%, 20% or 25%). Solid extracts are obtained by evaporating the solvent. Inert substances are sometimes added to certain extracts so that they can be more easily reduced to powder (e.g., belladonna extract, to which powdered gum Arabic is added), or to obtain a standard strength (for instance, certain quantities of starch are added to opium in order to obtain a product containing a known portion of morphine). The addition of such substances does not affect the classification of these solid extracts. However, extracts may not be subjected to additional extraction cycles or to purification processes, such as chromatographic purification, that increase or decrease certain compounds or compound classes to a degree that cannot be achieved solely by means of initial solvent extraction. … The vegetable saps and extracts of this heading are generally raw materials for various manufactured products. They are excluded from the heading when, because of the addition of other substances, they have the character of food preparations, medicaments, etc. They are also excluded from the heading when they are highly refined or purified, e.g., by means of chromatographic purification, ultrafiltration, or additional extraction cycles (e.g. liquid-liquid extraction) following initial extraction. … The heading excludes essential oils, resinoids and extracted oleoresins (heading 33.01). … Extracted oleoresins differ from the extracts provided for in this heading in that they (1) are obtained from natural cellular raw plant materials (almost always spices or aromatic plants), either by organic solvent extraction or by super-critical fluid extraction, and (2) contain volatile odoriferous principles together with non-volatile flavouring principles, which define the characteristic odour or flavour of the spice or aromatic plant. The heading further excludes the following vegetable products, classified under more specific headings of the Nomenclature: (a) Natural gums, resins, gum-resins and oleoresins (heading 13.01). …’