Official Journal L 198 , 20/07/1987 P. 0011 - 0409

Finnish special edition: Chapter 11 Volume 12 P. 0012

Swedish special edition: Chapter 11 Volume 12 P. 0012



Protocol of amendment to the International Convention on the Harmonized Commodity Description and Coding System (Done at Brussels on 24 June 1986) THE CONTRACTING PARTIES TO THE CONVENTION establishing a Customs Cooperation Council, signed in Brussels on 15 December 1950, and THE EUROPEAN ECONOMIC COMMUNITY, CONSIDERING that it is desirable to bring the International Convention on the Harmonized Commodity Description and Coding System (done at Brussels on 14 June 1983) into force on 1 January 1988, CONSIDERING that, unless Article 13 of the said Convention is amended, the entry into force of the Convention on that date will remain uncertain, HAVE AGREED AS FOLLOWS: Article 1 Paragraph 1 of Article 13 of the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983 (hereinafter referred to as "the Convention") shall be replaced by the following: "1. This Convention shall enter into force on the earliest 1 January which falls at least three months after the date on which a minimum of 17States or Customs or Economic Unions referred to in Article 11 have signed it without reservation of ratification or have deposited their instruments of ratification or accession, but not before 1 January 1988." Article 2 A. This Protocol shall enter into force at the same time as the Convention, provided that a minimum of 17 States or Customs or Economic Unions referred to in Article 11 of the Convention have deposited their instruments of acceptance of the Protocol with the Secretary-General of the Customs Cooperation Council. However, no State or Customs or Economic Union may deposit its instrument of acceptance of this Protocol unless it has previously signed, or signs at the same time, the Convention without reservation of ratification or has previously deposited, or deposits at the same time, its instrument of ratification of, or of accession to, the Convention. B. Any State or Customs or Economic Union becoming a Contracting Party to the Convention after the entry into force of this Protocol under paragraph A shall be a Contracting Party to the Convention as amended by the Protocol. -------------------------------------------------- ANNEX NOMENCLATURE OF THE HARMONIZED SYSTEM TABLE OF CONTENTS General rules for the interpretation of the harmonized system 1 Live animals 2 Meat and edible meat offal 3 Fish and crustaceans, molluscs and other aquatic invertebrates 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 5 Products of animal origin, not elsewhere specified or included 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 7 Edible vegetables and certain roots and tubers 8 Edible fruit and nuts; peel of citrus fruits or melons 9 Coffee, tea, maté and spices 10 Cereals 11 Products of the milling industry; malt; starches; inulin; wheat gluten 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 13 Lac; gums, resins and other vegetable saps and extracts 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 17 Sugars and sugar confectionery 18 Cocoa and cocoa preparations 19 Preparations of cereals, flour, starch or milk; pastrycooks' products 20 Preparations of vegetables, fruit, nuts or other parts of plants 21 Miscellaneous edible preparations 22 Beverages, spirits and vinegar 23 Residues and waste from the food industries; prepared animal fodder 24 Tobacco and manufactured tobacco substitutes 25 Salt; sulphur; earths and stone; plastering materials, lime and cement 26 Ores, slag and ash 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 29 Organic chemicals 30 Pharmaceutical products 31 Fertilisers 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations 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 35 Albuminoidal substances; modified starches; glues; enzymes 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 37 Photographic or cinematographic goods 38 Miscellaneous chemical products 39 Plastics and articles thereof 40 Rubber and articles thereof 41 Raw hides and skins (other than furskins) and leather 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) 43 Furskins and artificial fur; manufactures thereof 44 Wood and articles of wood; wood charcoal 45 Cork and articles of cork 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 47 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, type-scripts and plans 50 Silk 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric 52 Cotton 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 54 Man-made filaments 55 Man-made staple fibres 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof 57 Carpets and other textile floor coverings 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 60 Knitted or crocheted fabrics 61 Articles of apparel and clothing accessories, knitted or crocheted 62 Articles of apparel and clothing accessories, not knitted or crocheted 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags 64 Footwear, gaiters and the like; parts of such articles 65 Headgear and parts thereof 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 68 Articles of stone, plaster, cement, asbestos, mica or similar materials 69 Ceramic products 70 Glass and glassware 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 72 Iron and steel 73 Articles of iron or steel 74 Copper and articles thereof 75 Nickel and articles thereof 76 Aluminium and articles thereof 77 (Reserved for possible future use in the harmonized system) 78 Lead and articles thereof 79 Zinc and articles thereof 80 Tin and articles thereof 81 Other base metals; cermets; articles thereof 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 83 Miscellaneous articles of base metal 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 88 Aircraft, spacecraft, and parts thereof 89 Ships, boats and floating structures 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 91 Clocks and watches and parts thereof 92 Musical instruments; parts and accessories of such articles 93 Arms and ammunition; parts and accessories thereof 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 95 Toys, games, and sports requisites; parts and accessories thereof 96 Miscellaneous manufactured articles 97 Works of art, collectors' pieces and antiques 98 (Reserved for special uses by contracting parties) 99 (Reserved for special uses by contracting parties) GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM Classification of goods in the harmonized system shall be governed by the following principles: 1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shallbe taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to only part of the materials or substances contained in mixed or composite goods or to only part of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable. (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. 5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The rule does not, however, apply to containers which give the whole its essential character; (b) Subject to the provisions of rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. 6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings atthe same level are comparable. for the purposes of the rule the relative section and chapter notes also apply, unless the context otherwise requires. SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Notes 1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also coversproducts which have been dehydrated, evaporated or freeze-dried. CHAPTER 1 LIVE ANIMALS Note 1. This Chapter covers all live animals except: (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 03.01, 03.06 or 03.07; (b) Cultures of micro-organisms and other products of heading No 30.02; and (c) Animals of heading No 95.08. Heading No | HS Code | Description | 01.01 | | Live horses, asses, mules and hinnies: | | — Horses: | 0101.11 | — — Pure-bred breeding animals | 0101.19 | — — Other | 0101.20 | — Asses, mules and hinnies | 01.02 | | Live bovine animals: | 0102.10 | — Pure-bred breeding animals | 0102.90 | — Other | 01.03 | | Live swine: | 0103.10 | — Pure-bred breeding animals | | — Other: | 0103.91 | — — Weighing less than 50 kg | 0103.92 | — — Weighing 50 kg or more | 01.04 | | Live sheep and goats: | 0104.10 | — Sheep | 0104.20 | — Goats | 01.05 | | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: | | — Weighing not more than 185 grams: | 0105.11 | — — Fowls of the species Gallus domesticus | 0105.19 | — — Other | | — Other: | 0105.91 | — — Fowls of the species Gallus domesticus | 0105.99 | — — Other | 01.06 | 0106.00 | Other live animals | CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL Note 1. This Chapter does not cover: (a) Products of the kinds described in headings Nos 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption; (b) Guts, bladders or stomachs of animals (heading No 05.04) or animal blood (heading No 05.11 or 30.02); or (c) Animal fat, other than products of heading No 02.09 (Chapter 15). Heading No | HS Code | Description | 02.01 | | Meat of bovine animals, fresh or chilled: | 0201.10 | — Carcases and half-carcases | 0201.20 | — Other cuts with bone in | 0201.30 | — Boneless | 02.02 | | Meat of bovine animals, frozen: | 0202.10 | — Carcases and half-carcases | 0202.20 | — Other cuts with bone in | 0202.30 | — Boneless | 02.03 | | Meat of swine, fresh, chilled or frozen: | | — Fresh or chilled: | 0203.11 | — — Carcases and half-carcases | 0203.12 | — — Hams, shoulders and cuts thereof, with bone in | 0203.19 | — — Other | | — Frozen: | 0203.21 | — — Carcases and half-carcases | 0203.22 | — — Hams, shoulders and cuts thereof, with bone in | 0203.29 | — — Other | 02.04 | | Meat of sheep or goats, fresh, chilled or frozen: | 0204.10 | — Carcases and half-carcases of lamb, fresh or chilled | | — Other meat of sheep, fresh or chilled: | 0204.21 | — — Carcases and half-carcases | 0204.22 | — — Other cuts with bone in | 0204.23 | — — Boneless | 0204.30 | — Carcases and half-carcases of lamb, frozen | | — Other meat of sheep, frozen: | 0204.41 | — — Carcases and half-carcases | 0204.42 | — — Other cuts with bone in | 0204.43 | — — Boneless | 0204.50 | — Meat of goats | 02.05 | 0205.00 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | 02.06 | | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: | 0206.10 | — Of bovine animals, fresh or chilled | | — Of bovine animals, frozen: | 0206.21 | — — Tongues | 0206.22 | — — Livers | 0206.29 | — — Other | 0206.30 | — Of swine, fresh or chilled | | — Of swine, frozen: | 0206.41 | — — Livers | 0206.49 | — — Other | 0206.80 | — Other, fresh or chilled | 0206.90 | — Other, frozen | 02.07 | | Meat and edible offal, of the poultry of heading No 01.05, fresh, chilled or frozen: | 0207.10 | — Poultry not cut in pieces, fresh or chilled | | — Poultry not cut in pieces, frozen: | 0207.21 | — — Fowls of the species Gallus domesticus | 0207.22 | — — Turkeys | 0207.23 | — — Ducks, geese and guinea fowls | | — Poultry cuts and offal (including livers), fresh or chilled: | 0207.31 | — — Fatty livers of geese or ducks | 0207.39 | — — Other | | — Poultry cuts and offal other than livers, frozen: | 0207.41 | — — Of fowls of the species Gallus domesticus | 0207.42 | — — Of turkeys | 0207.43 | — — Of ducks, geese or guinea fowls | 0207.50 | — Poultry livers, frozen | 02.08 | | Other meat and edible meat offal, fresh, chilled or frozen: | 0208.10 | — Of rabbits or hares | 0208.20 | — Frogs' legs | 0208.90 | — Other | 02.09 | 0209.00 | Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked | 02.10 | | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: | | — Meat of swine: | 0210.11 | — — Hams, shoulders and cuts thereof, with bone in | 0210.12 | — — Bellies (streaky) and cuts thereof | 0210.19 | — — Other | 0210.20 | — Meat of bovine animals | 0210.90 | — Other, including edible flours and meals of meat or meat offal | CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Note 1. This Chapter does not cover: (a) Marine mammals (heading No 01.06) or meat thereof (heading No 02.08 or 02.10); (b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No 23.01); or (c) Caviar or caviar substitutes prepared from fish eggs (heading No 16.04). Heading No | HS Code | Description | 03.01 | | Live fish: | 0301.10 | — Ornamental fish | | — Other live fish: | 0301.91 | — — Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) | 0301.92 | — — Eels (Anguilla spp.) | 0301.93 | — — Carp | 0301.99 | — — Other | 03.02 | | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 03.04: | | — Salmonidae, excluding livers and roes: | 0302.11 | — — Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) | 0302.12 | — — Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 0302.19 | — — Other | | — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: | 0302.21 | — — Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 0302.22 | — — Plaice (Pleuronectes platessa) | 0302.23 | — — Sole (Solea spp.) | 0302.29 | — — Other | | — Tunas (of genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: | 0302.31 | — — Albacore or longfinned tunas (Thunnus alalunga) | 0302.32 | — — Yellowfin tunas (Thunnus albacares) | 0302.33 | — — Skipjack or stripe-bellied bonito | 0302.39 | — — Other | 0302.40 | — Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes | 0302.50 | — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes | | — Other fish, excluding livers and roes: | 0302.61 | — — Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 0302.62 | — — Haddock (Melanogrammus aeglefinus) | 0302.63 | — — Coalfish (Pollachius virens) | 0302.64 | — — Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 0302.65 | — — Dogfish and other sharks | 0302.66 | — — Eels (Anguilla spp.) | 0302.69 | — — Other | 0302.70 | — Livers and roes | 03.03 | | Fish, frozen, excluding fish fillets and other fish meat of heading No 03.04: | 0303.10 | — Pacific salmon (Oncorhynchus spp.), excluding livers and roes | | — Other salmonidae, excluding livers and roes: | 0303.21 | — — Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) | 0303.22 | — — Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 0303.29 | — — Other | | — Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: | 0303.31 | — — Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 0303.32 | — — Plaice (Pleuronectes platessa) | 0303.33 | — — Sole (Solea spp.) | 0303.39 | — — Other | | — Tunas (of genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: | 0303.41 | — — Albacore or longfinned tunas (Thunnus alalunga) | 0303.42 | — — Yellowfin tunas (Thunnus albacares) | 0303.43 | — — Skipjack or stripe-bellied bonito | 0303.49 | — — Other | 0303.50 | — Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes | 0303.60 | — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes | | — Other fish, excluding livers and roes: | 0303.71 | — — Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 0303.72 | — — Haddock (Melanogrammus aeglefinus) | 0303.73 | — — Coalfish (Pollachius virens) | 0303.74 | — — Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 0303.75 | — — Dogfish and other sharks | 0303.76 | — — Eels (Anguilla spp.) | 0303.77 | — — Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) | 0303.78 | — — Hake (Merluccius spp., Urophycis spp.) | 0303.79 | — — Other | 0303.80 | — Livers and roes | 03.04 | | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: | 0304.10 | — Fresh or chilled | 0304.20 | — Frozen fillets | 0304.90 | — Other | 03.05 | | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; fish meal fit for human consumption: | 0305.10 | — Fish meal fit for human consumption | 0305.20 | — Livers and roes, dried, smoked, salted or in brine | 0305.30 | — Fish fillets, dried, salted or in brine, but not smoked | | — Smoked fish, including fillets: | 0305.41 | — — Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 0305.42 | — — Herrings (Clupea harengus, Clupea pallasii) | 0305.49 | — — Other | | — Dried fish, whether or not salted but not smoked: | 0305.51 | — — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 0305.59 | — — Other | | — Fish, salted but not dried or smoked and fish in brine: | 0305.61 | — — Herrings (Clupea harengus, Clupea pallasii) | 0305.62 | — — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 0305.63 | — — Anchovies (Engraulis spp.) | 0305.69 | — — Other | 03.06 | | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine: | | — Frozen: | 0306.11 | — — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | 0306.12 | — — Lobsters (Homarus spp.) | 0306.13 | — — Shrimps and prawns | 0306.14 | — — Crabs | 0306.19 | — — Other | | — Not frozen: | 0306.21 | — — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | 0306.22 | — — Lobsters (Homarus spp.) | 0306.23 | — — Shrimps and prawns | 0306.24 | — — Crabs | 0306.29 | — — Other | 03.07 | | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine: | 0307.10 | — Oysters | | — Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: | 0307.21 | — — Live, fresh or chilled | 0307.29 | — — Other | | — Mussels (Mytilus spp., Perna spp.): | 0307.31 | — — Live, fresh or chilled | 0307.39 | — — Other | | — Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): | 0307.41 | — — Live, fresh or chilled | 0307.49 | — — Other | | — Octopus (Octopus spp.): | 0307.51 | — — Live, fresh or chilled | 0307.59 | — — Other | 0307.60 | — Snails, other than sea snails | | — Other: | 0307.91 | — — Live, fresh or chilled | 0307.99 | — — Other | CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes 1. The expression "milk" means full cream milk or partially or completely skimmed milk. 2. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No 04.06 provided that they have the three following characteristics: (a) A milkfat content, by weight of the dry matter, of 5 % or more; (b) A dry matter content, by weight, of at least 70 % but not exceeding 85 %; and (c) They are moulded or capable of being moulded. Heading No | HS Code | Description | 04.01 | | Milk and cream, not concentrated nor containing added sugar or other sweetening matter: | 0401.10 | — Of a fat content, by weight, not exceeding 1 % | 0401.20 | — Of a fat content, by weight, exceeding 1 % but not exceeding 6 % | 0401.30 | — Of a fat content, by weight, exceeding 6 % | 04.02 | | Milk and cream, concentrated or containing added sugar or other sweetening matter: | 0402.10 | — In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 % | | — In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: | 0402.21 | — — Not containing added sugar or other sweetening matter | 0402.29 | — — Other | | — Other: | 0402.91 | — — Not containing added sugar or other sweetening matter | 0402.99 | — — Other | 04.03 | | 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: | 0403.10 | — Yogurt | 0403.90 | — Other | 04.04 | | 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: | 0404.10 | — Whey, whether or not concentrated or containing added sugar or other sweetening matter | 0404.90 | — Other | 04.05 | 0405.00 | Butter and other fats and oils derived from milk | 04.06 | | Cheese and curd: | 0406.10 | — Fresh cheese (including whey cheese), not fermented, and curd | 0406.20 | — Grated or powdered cheese, of all kinds | 0406.30 | — Processed cheese, not grated or powdered | 0406.40 | — Blue-veined cheese | 0406.90 | — Other cheese | 04.07 | 0407.00 | Birds' eggs, in shell, fresh, preserved or cooked | 04.08 | | Bird's 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: | | — Egg yolks: | 0408.11 | — — Dried | 0408.19 | — — Other | | — Other: | 0408.91 | — — Dried | 0408.99 | — — Other | 04.09 | 0409.00 | Natural honey | 04.10 | 0410.00 | Edible products of animal origin, not elsewhere specified or included | CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes 1. This Chapter does not cover: (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides or skins (including furskins) other than goods of heading No 05.05 and parings and similar waste of raw hides or skins of heading No 05.11 (Chapter 41 or 43); (c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) Prepared knots or tufts for broom or brush making (heading No 96.03). 2. For the purposes of heading No 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3. Throughout the Nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory". 4. Throughout the Nomenclature, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Heading No | HS Code | Description | 05.01 | 0501.00 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 05.02 | | Pigs', hogs' or boars' bristles and hair; badger hair and other brush-making hair; waste of such bristles or hair: | 0502.10 | — Pigs', hogs' or boars' bristles and hair and waste thereof | 0502.90 | — Other | 05.03 | 0503.00 | Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material | 05.04 | 0504.00 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof | 05.05 | | 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 | — Feathers of a kind used for stuffing; down | 0505.90 | — Other | 05.06 | | 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 | — Ossein and bones treated with acid | 0506.90 | — Other | 05.07 | | Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products: | 0507.10 | — Ivory; ivory powder and waste | 0507.90 | — Other | 05.08 | 0508.00 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof | 05.09 | 0509.00 | Natural sponges of animal origin | 05.10 | 0510.00 | 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 | 05.11 | | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption: | 0511.10 | — Bovine semen | | — Other: | 0511.91 | — — Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 | 0511.99 | — — Other | SECTION II VEGETABLE PRODUCTS Note 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by theaddition of a binder in a proportion not exceeding 3 % by weight. CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE Notes 1. Subject to the second part of heading No 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use: nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2. Any reference in heading No 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No 97.01. Heading No | HS Code | Description | 06.01 | | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 12.12: | 0601.10 | — Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | 0601.20 | — Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots | 06.02 | | Other live plants (including their roots), cuttings and slips; mushroom spawn: | 0602.10 | — Unrooted cuttings and slips | 0602.20 | — Edible fruit or nut trees, shrubs and bushes, grafted or not | 0602.30 | — Rhododendrons and azaleas, grafted or not | 0602.40 | — Roses, grafted or not | | — Other: | 0602.91 | — — Mushroom spawn | 0602.99 | — — Other | 06.03 | | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: | 0603.10 | — Fresh | 0603.90 | — Other | 06.04 | | Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: | 0604.10 | — Mosses and lichens | | — Other: | 0604.91 | — — Fresh | 0604.99 | — — Other | CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS Notes 1. This Chapter does not cover forage products of heading No 12.14. 2. In headings Nos 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 3. Heading No 07.12 covers all dried vegetables of the kinds falling within headings Nos 07.01 to 07.11, other than: (a) Dried leguminous vegetables, shelled (heading No 07.13); (b) Sweet corn in the forms specified in headings Nos 11.02 to 11.04; (c) Flour, meal and flakes of potatoes (heading No 11.05); (d) Flour and meal of dried leguminous vegetables of heading No 07.13 (heading No 11.06). 4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading No 09.04). Heading No | HS Code | Description | 07.01 | | Potatoes, fresh or chilled: | 0701.10 | — Seed | 0701.90 | — Other | 07.02 | 0702.00 | Tomatoes, fresh or chilled | 07.03 | | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled: | 0703.10 | — Onions and shallots | 0703.20 | — Garlic | 0703.90 | — Leeks and other alliaceous vegetables | 07.04 | | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled: | 0704.10 | — Cauliflowers and headed broccoli | 0704.20 | — Brussels sprouts | 0704.90 | — Other | 07.05 | | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled: | | — Lettuce: | 0705.11 | — — Cabbage lettuce (head lettuce) | 0705.19 | — — Other | | — Chicory: | 0705.21 | — — Witloof chicory (Cichorium intybus var. foliosum) | 0705.29 | — — Other | 07.06 | | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled: | 0706.10 | — Carrots and turnips | 0706.90 | — Other | 07.07 | 0707.00 | Cucumbers and gherkins, fresh or chilled | 07.08 | | Leguminous vegetables, shelled or unshelled, fresh or chilled: | 0708.10 | — Peas (Pisum sativum) | 0708.20 | — Beans (Vigna spp., Phaseolus spp.) | 0708.90 | — Other leguminous vegetables | 07.09 | | Other vegetables, fresh or chilled: | 0709.10 | — Globe artichokes | 0709.20 | — Asparagus | 0709.30 | — Aubergines (egg-plants) | 0709.40 | — Celery other than celeriac | | — Mushrooms and truffles: | 0709.51 | — — Mushrooms | 0709.52 | — — Truffles | 0709.60 | — Fruits of the genus Capsicum or of the genus Pimenta | 0709.70 | — Spinach, New Zealand spinach and orache spinach (garden spinach) | 0709.90 | — Other | 07.10 | | Vegetables (uncooked or cooked by steaming or boiling in water), frozen: | 0710.10 | — Potatoes | | — Leguminous vegetables, shelled or unshelled: | 0710.21 | — — Peas (Pisum sativum) | 0710.22 | — — Beans (Vigna spp., Phaseolus spp.) | 0710.29 | — — Other | 0710.30 | — Spinach, New Zealand spinach and orache spinach (garden spinach) | 0710.40 | — Sweet corn | 0710.80 | — Other vegetables | 0710.90 | Mixtures of vegetables | 07.11 | | Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: | 0711.10 | — Onions | 0711.20 | — Olives | 0711.30 | — Capers | 0711.40 | — Cucumbers and gherkins | 0711.90 | — Other vegetables; mixtures of vegetables | 07.12 | | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: | 0712.10 | — Potatoes whether or not cut or sliced but not further prepared | 0712.20 | — Onions | 0712.30 | — Mushrooms and truffles | 0712.90 | — Other vegetables; mixtures of vegetables | 07.13 | | Dried leguminous vegetables, shelled, whether or not skinned or split: | 0713.10 | — Peas (Pisum sativum) | 0713.20 | — Chickpeas (garbanzos) | | — Beans (Vigna spp., Phaseolus spp.): | 0713.31 | — — Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek | 0713.32 | — — Small red (Adzuki) beans (Phaseolus or Vigna angularis) | 0713.33 | — — Kidney beans, including white pea beans (Phaseolus vulgaris) | 0713.39 | — — Other | 0713.40 | — Lentils | 0713.50 | — Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) | 0713.90 | — Other | 07.14 | | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pellets; sago pith: | 0714.10 | — Manioc (cassava) | 0714.20 | — Sweet potatoes | 0714.90 | — Other | CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUITS OR MELONS Notes 1. This Chapter does not cover inedible nuts or fruits. 2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruit and nuts. Heading No | HS Code | Description | 08.01 | | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: | 0801.10 | — Coconuts | 0801.20 | — Brazil nuts | 0801.30 | — Cashew nuts | 08.02 | | Other nuts, fresh or dried, whether or not shelled or peeled: | | — Almonds: | 0802.11 | — — In shell | 0802.12 | — — Shelled | | — Hazelnuts or filberts (Corylus spp.): | 0802.21 | — — In shell | 0802.22 | — — Shelled | | — Walnuts: | 0802.31 | — — In shell | 0802.32 | — — Shelled | 0802.40 | — Chestnuts (Castanea spp.) | 0802.50 | — Pistachios | 0802.90 | — Other | 08.03 | 0803.00 | Bananas, including plantains, fresh or dried | 08.04 | | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: | 0804.10 | — Dates | 0804.20 | — Figs | 0804.30 | — Pineapples | 0804.40 | — Avocados | 0804.50 | — Guavas, mangoes and mangosteens | 08.05 | | Citrus fruit, fresh or dried: | 0805.10 | — Oranges | 0805.20 | — Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | 0805.30 | — Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia) | 0805.40 | — Grapefruit | 0805.90 | — Other | 08.06 | | Grapes, fresh or dried: | 0806.10 | — Fresh | 0806.20 | — Dried | 08.07 | | Melons (including watermelons) and papaws (papayas), fresh: | 0807.10 | — Melons (including watermelons) | 0807.20 | — Papaws (papayas) | 08.08 | | Apples, pears and quinces, fresh: | 0808.10 | — Apples | 0808.20 | — Pears and quinces | 08.09 | | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh: | 0809.10 | — Apricots | 0809.20 | — Cherries | 0809.30 | — Peaches, including nectarines | 0809.40 | — Plums and sloes | 08.10 | | Other fruit, fresh: | 0810.10 | — Strawberries | 0810.20 | — Raspberries, blackberries, mulberries and loganberries | 0810.30 | — Black, white or red currants and gooseberries | 0810.40 | — Cranberries, bilberries and other fruits of the genus Vaccinium | 0810.90 | — Other | 08.11 | | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: | 0811.10 | — Strawberries | 0811.20 | — Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | 0811.90 | — Other | 08.12 | | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: | 0812.10 | — Cherries | 0812.20 | — Strawberries | 0812.90 | — Other | 08.13 | | Fruit, dried, other than that of headings Nos 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter: | 0813.10 | — Apricots | 0813.20 | — Prunes | 0813.30 | — Apples | 0813.40 | — Other fruit | 0813.50 | — Mixtures of nuts or dried fruits of this Chapter | 08.14 | 0814.00 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES Notes 1. Mixtures of the products of headings Nos 09.04 to 09.10 are to be classified as follows: (a) Mixtures of two or more of the products of the same heading are to be classified within that heading. (b) Mixtures of two or more of the products of different headings are to be classified within heading No 09.10. The addition of other substances to the products of headings Nos 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified within this chapter; those constituting mixed condiments or mixed seasonings are classified within heading No 21.03. 2. This Chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 12.11. Heading No | HS Code | Description | 09.01 | | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion: | | — Coffee, not roasted: | 0901.11 | — — Not decaffeinated | 0901.12 | — — Decaffeinated | | — Coffee, roasted: | 0901.21 | — — Not decaffeinated | 0901.22 | — — Decaffeinated | 0901.30 | — Coffee husks and skins | 0901.40 | — Coffee substitutes containing coffee | 09.02 | | Tea: | 0902.10 | — Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | 0902.20 | — Other green tea (not fermented) | 0902.30 | — Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | 0902.40 | — Other black tea (fermented) and other partly fermented tea | 09.03 | 0903.00 | Maté | 09.04 | | Pepper of the genus Piper ; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta: | | — Pepper: | 0904.11 | — — Neither crushed nor ground | 0904.12 | — — Crushed or ground | 0904.20 | — Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground | 09.05 | 0905.00 | Vanilla | 09.06 | | Cinnamon and cinnamon-tree flowers: | 0906.10 | — Neither crushed nor ground | 0906.20 | — Crushed or ground | 09.07 | 0907.00 | Cloves (whole fruit, cloves and stems) | 09.08 | | Nutmeg, mace and cardamoms: | 0908.10 | — Nutmeg | 0908.20 | — Mace | 0908.30 | — Cardamoms | 09.09 | | Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper: | 0909.10 | — Seeds of anise or badian | 0909.20 | — Seeds of coriander | 0909.30 | — Seeds of cumin | 0909.40 | — Seeds of caraway | 0909.50 | — Seeds of fennel or juniper | 09.10 | | Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices: | 0910.10 | — Ginger | 0910.20 | — Saffron | 0910.30 | — Turmeric (curcuma) | 0910.40 | — Thyme; bay leaves | 0910.50 | — Curry | | — Other spices: | 0910.91 | — — Mixtures referred to in Note 1 (b) to this Chapter | 0910.99 | — — Other | CHAPTER 10 CEREALS Notes 1. (a) The products specified in the headings of this Chapter are to be classified within those headings only if grains are present, whether or not in the ear or on the stalk. (b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, converted or broken remains classified within heading No 10.06. 2. Heading No 10.05 does not cover sweet corn (Chapter 7). Subheading Note 1. The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossingof Triticum durum which have the same number (28) of chromosomes as that species. Heading No | HS Code | Description | 10.01 | | Wheat and meslin: | 1001.10 | — Durum wheat | 1001.90 | — Other | 10.02 | 1002.00 | Rye | 10.03 | 1003.00 | Barley | 10.04 | 1004.00 | Oats | 10.05 | | Maize (corn): | 1005.10 | — Seed | 1005.90 | — Other | 10.06 | | Rice: | 1006.10 | — Rice in the husk (paddy or rough) | 1006.20 | — Husked (brown) rice | 1006.30 | — Semi-milled or wholly milled rice, whether or not polished or glazed | 1006.40 | — Broken rice | 10.07 | 1007.00 | Grain sorghum | 10.08 | | Buckwheat, millet and canary seed; other cereals: | 1008.10 | — Buckwheat | 1008.20 | — Millet | 1008.30 | — Canary seed | 1008.90 | — Other cereals | CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN Notes 1. This Chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading No 09.01 or 21.01); (b) Prepared flours, meals or starches of heading No 19.01; (c) Corn flakes and other products of heading No 19.04; (d) Vegetables, prepared or preserved, of heading No 20.01, 20.04 or 20.05; (e) Pharmaceutical products (Chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. (A) Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on the dry product: (a) A starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and (b) An ash content (after deduction of any added minerals) not exceeding that indicated in column (3). Otherwise, they fall within heading No 23.02. (B) Products falling within this Chapter under the above provisions shall be classified within heading No 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall within heading No 11.03 or 11.04. Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of | 315 micrometres (microns) | 500 micrometres (microns) | (1) | (2) | (3) | (4) | (5) | Wheat and rye | 45 % | 2,5 % | 80 % | — | Barley | 45 % | 3 % | 80 % | — | Oats | 45 % | 5 % | 80 % | — | Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % | Rice | 45 % | 1,6 % | 80 % | — | Buckwheat | 45 % | 4 % | 80 % | — | 3. For the purposes of heading No 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which: (a) In the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; (b) In the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm. Heading No | HS Code | Description | 11.01 | 1101.00 | Wheat or meslin flour | 11.02 | | Cereal flours other than of wheat or meslin: | 1102.10 | — Rye flour | 1102.20 | — Maize (corn) flour | 1102.30 | — Rice flour | 1102.90 | — Other | 11.03 | | Cereal groats, meal and pellets: | | — Groats and meal: | 1103.11 | — — Of wheat | 1103.12 | — — Of oats | 1103.13 | — — Of maize (corn) | 1103.14 | — — Of rice | 1103.19 | — — Of other cereals | | — Pellets: | 1103.21 | — — Of wheat | 1103.29 | — — Of other cereals | 11.04 | | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 10.06; germ of cereals, whole, rolled, flaked or ground: | | — Rolled or flaked grains: | 1104.11 | — — Of barley | 1104.12 | — — Of oats | 1104.19 | — — Of other cereals | | — Other worked grains (for example, hulled, pearled, sliced or kibbled): | 1104.21 | — — Of barley | 1104.22 | — — Of oats | 1104.23 | — — Of maize (corn) | 1104.29 | — — Of other cereals | 1104.30 | — Germ of cereals, whole, rolled, flaked or ground | 11.05 | | Flour, meal and flakes of potatoes: | 1105.10 | — Flour and meal | 1105.20 | — Flakes | 11.06 | | Flour and meal of the dried leguminous vegetables of heading No 07.13, of sago or of roots or tubers of heading No 07.14; flour, meal and powder of the products of Chapter 8: | 1106.10 | — Flour and meal of the dried leguminous vegetables of heading No 07.13 | 1106.20 | — Flour and meal of sago, roots or tubers of heading No 07.14 | 1106.30 | — Flour, meal and powder of the products of Chapter 8 | 11.07 | | Malt, whether or not roasted: | 1107.10 | — Not roasted | 1107.20 | — Roasted | 11.08 | | Starches; inulin: | | — Starches: | 1108.11 | — — Wheat starch | 1108.12 | — — Maize (corn) starch | 1108.13 | — — Potato starch | 1108.14 | — — Manioc (cassava) starch | 1108.19 | — — Other starches | 1108.20 | — Inulin | 11.09 | 1109.00 | Wheat gluten, whether or not dried | CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER Notes 1. Heading No 12.07 applies inter alia to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds,safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No 08.01 or 08.02 or to olives (Chapter 7 or 20). 2. Heading No 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings Nos 23.04 to 23.06. 3. For the purposes of heading No 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing". Heading No 12.09 does not, however, apply to the following even if for sowing: (a) Leguminous vegetables or sweet corn (Chapter 7); (b) Spices or other products of Chapter 9; (c) Cereals (Chapter 10); or (d) Products of headings Nos 12.01 to 12.07 or 12.11. 4. Heading No 12.11 applies inter alia to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading No 12.11 does not, however, apply to: (a) Medicaments of Chapter 30; (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or (c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading No 38.08. 5. For the purposes of heading No 12.12, the term "seaweeds and other algae" does not include: (a) Dead single-cell micro-organisms of heading No 21.02; (b) Cultures of micro-organisms of heading No 30.02; or (c) Fertilisers of heading No 31.01 or 31.05. Heading No | HS Code | Description | 12.01 | 1201.00 | Soya beans, whether or not broken | 12.02 | | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken: | 1202.10 | — In shell | 1202.20 | — Shelled, whether or not broken | 12.03 | 1203.00 | Copra | 12.04 | 1204.00 | Linseed, whether or not broken | 12.05 | 1205.00 | Rape or colza seeds, whether or not broken | 12.06 | 1206.00 | Sunflower seeds, whether or not broken | 12.07 | | Other oil seeds and oleaginous fruits, whether or not broken: | 1207.10 | — Palm nuts and kernels | 1207.20 | — Cotton seeds | 1207.30 | — Castor oil seeds | 1207.40 | — Sesamum seeds | 1207.50 | — Mustard seeds | 1207.60 | — Safflower seeds | | — Other: | 1207.91 | — — Poppy seeds | 1207.92 | — — Shea nuts (karite nuts) | 1207.99 | — — Other | 12.08 | | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard: | 1208.10 | — Of soya beans | 1208.90 | — Other | 12.09 | | Seeds, fruit and spores, of a kind used for sowing: | | — Beet seed: | 1209.11 | — — Sugar beet seed | 1209.19 | — — Other | | — Seeds of forage plants, other than beet seed: | 1209.21 | — — Lucerne (alfalfa) seed | 1209.22 | — — Clover (Trifolium spp.) seed | 1209.23 | — — Fescue seed | 1209.24 | — — Kentucky blue grass (Poa pratensis L.) seed | 1209.25 | — — Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed | 1209.26 | — — Timothy grass seed | 1209.29 | — — Other | 1209.30 | — Seeds of herbaceous plants cultivated principally for their flowers | | — Other: | 1209.91 | — — Vegetable seeds | 1209.99 | — — Other | 12.10 | | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin: | 1210.10 | — Hop cones, neither ground nor powdered nor in the form of pellets | 1210.20 | — Hop cones, ground, powdered or in the form of pellets; lupulin | 12.11 | | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: | 1211.10 | — Liquorice roots | 1211.20 | — Ginseng roots | 1211.90 | — Other | 12.12 | | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: | 1212.10 | — Locust beans, including locust bean seeds | 1212.20 | — Seaweeds and other algae | 1212.30 | — Apricot, peach or plum stones and kernels | | — Other: | 1212.91 | — — Sugar beet | 1212.92 | — — Sugar cane | 1212.99 | — — Other | 12.13 | 1213.00 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | 12.14 | | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets: | 1214.10 | — Lucerne (alfalfa) meal and pellets | 1214.90 | — Other | CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Note 1. Heading No 13.02 applies inter alia to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading No 17.04); (b) Malt extract (heading No 19.01); (c) Extracts of coffee, tea or mate (heading No 21.01); (d) Vegetable saps or extracts constituting alcoholic beverages or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22); (e) Camphor, glycyrrhizin or other products of heading No 29.14 or 29.38; (f) Medicaments of heading No 30.03 or 30.04 or blood-grouping reagents (heading No 30.06); (g) Tanning or dyeing extracts (heading No 32.01 or 32.03); (h) Essential oils, concretes, absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or (ij) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 40.01). Heading No | HS Code | Description | 13.01 | | Lac; natural gums, resins, gum-resins and balsams: | 1301.10 | — Lac | 1301.20 | — Gum Arabic | 1301.90 | — Other | 13.02 | | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: | | — Vegetable saps and extracts: | 1302.11 | — — Opium | 1302.12 | — — Of liquorice | 1302.13 | — — Of hops | 1302.14 | — — Of pyrethrum or of the roots of plants containing rotenone | 1302.19 | — — Other | 1302.20 | — Pectic substances, pectinates and pectates | | — Mucilages and thickeners, whether or not modified, derived from vegetable products: | 1302.31 | — — Agar-agar | 1302.32 | — — Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds | 1302.39 | — — Other | CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED Notes 1. This Chapter does not cover the following products which are to be classified within section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2. Heading No 14.01 applies inter alia to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends,bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No 44.04). 3. Heading No 14.02 does not apply to wood wool (heading No 44.05). 4. Heading No 14.03 does not apply to prepared knots or tufts for broom or brush making (heading No 96.03). Heading No | HS Code | Description | 14.01 | | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark): | 1401.10 | — Bamboos | 1401.20 | — Rattans | 1401.90 | — Other | 14.02 | | Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material: | 1402.10 | — Kapok | | — Other: | 1402.91 | — — Vegetable hair | 1402.99 | — — Other | 14.03 | | Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles: | 1403.10 | — Broomcorn (Sorghum vulgare var. technicum) | 1403.90 | — Other | 14.04 | | Vegetable products not elsewhere specified or included: | 1404.10 | — Raw vegetable materials of a kind used primarily in dyeing or tanning | 1404.20 | — Cotton linters | 1404.90 | — Other | SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Notes 1. This Chapter does not cover: (a) Pig fat or poultry fat of heading No 02.09; (b) Cocoa butter, fat and oil (heading No 18.04); (c) Edible preparations containing by weight more than 15 % of the products of heading No 04.05 (generally Chapter 21); (d) Greaves (heading No 23.01) and residues of headings Nos 23.04 to 23.06; (e) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) Factice derived from oils (heading No 40.02). 2. Heading No 15.09 does not apply to oils obtained from olives by solvent extraction (heading No 15.10). 3. Heading No 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall within heading No 15.22. Heading No | HS Code | Description | 15.01 | 1501.00 | Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted | 15.02 | 1502.00 | Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted | 15.03 | 1503.00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 15.04 | | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: | 1504.10 | — Fish-liver oils and their fractions | 1504.20 | — Fats and oils and their fractions, of fish, other than liver oils | 1504.30 | — Fats and oils and their fractions, of marine mammals | 15.05 | | Wool grease and fatty substances derived therefrom (including lanolin): | 1505.10 | — Wool grease, crude | 1505.90 | — Other | 15.06 | 1506.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 15.07 | | Soya-bean oil and its fractions, whether or not refined, but not chemically modified: | 1507.10 | — Crude oil, whether or not degummed | 1507.90 | — Other | 15.08 | | Ground-nut oil and its fractions, whether or not refined, but not chemically modified: | 1508.10 | — Crude oil | 1508.90 | — Other | 15.09 | | Olive oil and its fractions, whether or not refined, but not chemically modified: | 1509.10 | — Virgin | 1509.90 | — Other | 15.10 | 1510.00 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No 15.09 | 15.11 | | Palm oil and its fractions, whether or not refined, but not chemically modified: | 1511.10 | — Crude oil | 1511.90 | — Other | 15.12 | | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified: | | — Sunflower-seed or safflower oil and fractions thereof: | 1512.11 | — — Crude oil | 1512.19 | — — Other | | — Cotton-seed oil and its fractions: | 1512.21 | — — Crude oil, whether or not gossypol has been removed | 1512.29 | — — Other | 15.13 | | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: | | — Coconut (copra) oil and its fractions: | 1513.11 | — — Crude oil | 1513.19 | — — Other | | — Palm kernel or babassu oil and fractions thereof: | 1513.21 | — — Crude oil | 1513.29 | — — Other | 15.14 | | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified: | 1514.10 | — Crude oil | 1514.90 | — Other | 15.15 | | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: | | — Linseed oil and its fractions: | 1515.11 | — — Crude oil | 1515.19 | — — Other | | — Maize (corn) oil and its fractions: | 1515.21 | — — Crude oil | 1515.29 | — — Other | 1515.30 | — Castor oil and its fractions | 1515.40 | — Tung oil and its fractions | 1515.50 | — Sesame oil and its fractions | 1515.60 | — Jojoba oil and its fractions | 1515.90 | — Other | 15.16 | | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: | 1516.10 | — Animal fats and oils and their fractions | 1516.20 | — Vegetable fats and oils and their fractions | 15.17 | | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 15.16: | 1517.10 | — Margarine, excluding liquid margarine | 1517.90 | — Other | 15.18 | 1518.00 | Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included | 15.19 | | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: | | — Industrial monocarboxylic fatty acids: | 1519.11 | — — Stearic acid | 1519.12 | — — Oleic acid | 1519.13 | — — Tall oil fatty acids | 1519.19 | — — Other | 1519.20 | — Acid oils from refining | 1519.30 | — Industrial fatty alcohols | 15.20 | | Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes: | 1520.10 | — Glycerol (glycerine), crude; glycerol waters and glycerol lyes | 1520.90 | — Other, including synthetic glycerol | 15.21 | | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured: | 1521.10 | — Vegetable waxes | 1521.90 | — Other | 15.22 | 1522.00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes | SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by theaddition of a binder in a proportion not exceeding 3 % by weight. CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES Notes 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3. 2. Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No 19.02 or to the preparations of heading No 21.03 or 21.04. Subheading Notes 1. For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No 16.02. 2. The fish and crustaceans specified in the subheadings of heading No 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. Heading No | HS Code | Description | 16.01 | 1601.00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 16.02 | | Other prepared or preserved meat, meat offal or blood: | 1602.10 | — Homogenised preparations | 1602.20 | — Of liver of any animal | | — Of poultry of heading No 01.05: | 1602.31 | — — Of turkeys | 1602.39 | — — Other | | — Of swine: | 1602.41 | — — Hams and cuts thereof | 1602.42 | — — Shoulders and cuts thereof | 1602.49 | — — Other, including mixtures | 1602.50 | — Of bovine animals | 1602.90 | — Other, including preparations of blood of any animal | 16.03 | 1603.00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 16.04 | | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: | | — Fish, whole or in pieces, but not minced: | 1604.11 | — — Salmon | 1604.12 | — — Herrings | 1604.13 | — — Sardines, sardinella and brisling or sprats | 1604.14 | — — Tunas, skipjack and Atlantic bonito (Sarda spp.) | 1604.15 | — — Mackerel | 1604.16 | — — Anchovies | 1604.19 | — — Other | 1604.20 | — Other prepared or preserved fish | 1604.30 | — Caviar and caviar substitutes | 16.05 | | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: | 1605.10 | — Crab | 1605.20 | — Shrimps and prawns | 1605.30 | — Lobster | 1605.40 | — Other crustaceans | 1605.90 | — Other | CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY Note 1. This Chapter does not cover: (a) Sugar confectionery containing cocoa (heading No 18.06); (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 29.40; or (c) Medicaments or other products of Chapter 30. Subheading Note 1. For the purposes of subheadings 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99,5o. Heading No | HS Code | Description | 17.01 | | Cane or beet sugar and chemically pure sucrose, in solid form: | | — Raw sugar not containing added flavouring or colouring matter: | 1701.11 | — — Cane sugar | 1701.12 | — — Beet sugar | | — Other: | 1701.91 | — — Containing added flavouring or colouring matter | 1701.99 | — — Other | 17.02 | | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | 1702.10 | — Lactose and lactose syrup | 1702.20 | — Maple sugar and maple syrup | 1702.30 | — Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose | 1702.40 | — Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose | 1702.50 | — Chemically pure fructose | 1702.60 | — Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose | 1702.90 | — Other, including invert sugar | 17.03 | | Molasses resulting from the extraction or refining of sugar: | 1703.10 | — Cane molasses | 1703.90 | — Other | 17.04 | | Sugar confectionery (including white chocolate), not containing cocoa: | 1704.10 | — Chewing gum, whether or not sugar-coated | 1704.90 | — Other | CHAPTER 18 COCOA AND COCOA PREPARATIONS Notes 1. This Chapter does not cover the preparations of heading No 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04. 2. Heading No 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. Heading No | HS Code | Description | 18.01 | 1801.00 | Cocoa beans, whole or broken, raw or roasted | 18.02 | 1802.00 | Cocoa shells, husks, skins and other cocoa waste | 18.03 | | Cocoa paste, whether or not defatted: | 1803.10 | — Not defatted | 1803.20 | — Wholly or partly defatted | 18.04 | 1804.00 | Cocoa butter, fat and oil | 18.05 | 1805.00 | Cocoa powder, not containing added sugar or other sweetening matter | 18.06 | | Chocolate and other food preparations containing cocoa: | 1806.10 | — Cocoa powder, containing added sugar or other sweetening matter | 1806.20 | — Other preparations in block slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg | | — Other, in blocks, slabs or bars: | 1806.31 | — — Filled | 1806.32 | — — Not filled | 1806.90 | — Other | CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS Notes 1. This Chapter does not cover: (a) Except in the case of stuffed products of heading No 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No 23.09); or (c) Medicaments or other products of Chapter 30. 2. In this Chapter the expressions "flour" and "meal" mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any Chapter. 3. Heading No 19.04 does not cover preparations containing more than 8 % by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No 18.06. 4. For the purposes of heading No 19.04 the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11. Heading No | HS Code | Description | 19.01 | | Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of headings Nos 04.01 to 04.04, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included: | 1901.10 | — Preparations for infant use, put up for retail sale | 1901.20 | — Mixes and doughs for the preparation of bakers' wares of heading No 19.05 | 1901.90 | — Other | 19.02 | | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: | | — Uncooked pasta, not stuffed or otherwise prepared: | 1902.11 | — — Containing eggs | 1902.19 | — — Other | 1902.20 | — Stuffed pasta, whether or not cooked or otherwise prepared | 1902.30 | — Other pasta | 1902.40 | — Couscous | 19.03 | 1903.00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | 19.04 | | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared: | 1904.10 | — Prepared foods obtained by the swelling or roasting of cereals or cereal products | 1904.90 | — Other | 19.05 | | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: | 1905.10 | — Crispbread | 1905.20 | — Gingerbread and the like | 1905.30 | — Sweet biscuits; waffles and wafers | 1905.40 | — Rusks, toasted bread and similar toasted products | 1905.90 | — Other | CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS Notes 1. This Chapter does not cover: (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (b) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or (c) Homogenized composite food preparations of heading No 21.04. 2. Headings Nos 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 17.04) or chocolate confectionery (heading No 18.06). 3. Headings Nos 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8), which have been prepared or preserved by processes other than those referred to in Note 1 (a). 4. Tomato juice the dry weight content of which is 7 % or more is to be classified within heading No 20.02. 5. For the purposes of heading No 20.09, the expression "juices, unfermented and not containing added spirit" means juices ofan alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0,5 % vol. Subheading Notes 1. For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading No 20.05. 2. For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading No 20.07. Heading No | HS Code | Description | 20.01 | | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: | 2001.10 | — Cucumbers and gherkins | 2001.20 | — Onions | 2001.90 | — Other | 20.02 | | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: | 2002.10 | — Tomatoes, whole or in pieces | 2002.90 | — Other | 20.03 | | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: | 2003.10 | — Mushrooms | 2003.20 | — Truffles | 20.04 | | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen: | 2004.10 | — Potatoes | 2004.90 | — Other vegetables and mixtures of vegetables | 20.05 | | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: | 2005.10 | — Homogenised vegetables | 2005.20 | — Potatoes | 2005.30 | — Sauerkraut | 2005.40 | — Peas (Pisum sativum) | | — Beans (Vigna spp., Phaseolus spp.): | 2005.51 | — — Beans, shelled | 2005.59 | — — Other | 2005.60 | — Asparagus | 2005.70 | — Olives | 2005.80 | — Sweet corn (Zea mays var. saccharata) | 2005.90 | — Other vegetables and mixtures of vegetables | 20.06 | 2006.00 | Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | 20.07 | | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter: | 2007.10 | — Homogenised preparations | | — Other: | 2007.91 | — — Citrus fruit | 2007.99 | — — Other | 20.08 | | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: | | — Nuts, ground-nuts and other seeds, whether or not mixed together: | 2008.11 | — — Ground-nuts | 2008.19 | — — Other, including mixtures | 2008.20 | — Pineapples | 2008.30 | — Citrus fruit | 2008.40 | — Pears | 2008.50 | — Apricots | 2008.60 | — Cherries | 2008.70 | — Peaches | 2008.80 | — Strawberries | | — Other, including mixtures other than those of subheading 2008.19: | 2008.91 | — — Palm hearts | 2008.92 | — — Mixtures | 2008.99 | — — Other | 20.09 | | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter: | | — Orange juice: | 2009.11 | — — Frozen | 2009.19 | — — Other | 2009.20 | — Grapefruit juice | 2009.30 | — Juice of any other single citrus fruit | 2009.40 | — Pineapple juice | 2009.50 | — Tomato juice | 2009.60 | — Grape juice (including grape must) | 2009.70 | — Apple juice | 2009.80 | — Juice of any other single fruit or vegetable | 2009.90 | — Mixtures of juices | CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS Notes 1. This Chapter does not cover: (a) Mixed vegetables of heading No 07.12; (b) Roasted coffee substitutes containing coffee in any proportion (heading No 09.01); (c) Spices or other products of headings Nos 09.04 to 09.10; (d) Food preparations, other than the products described in heading No 21.03 or 21.04, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (e) Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see Note 2 to Chapter 22) exceeding 0,5 % vol (heading No 22.08); (f) Yeast put up as a medicament or other products of heading No 30.03 or 30.04; or (g) Prepared enzymes of heading No 35.07. 2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified within heading No 21.01. 3. For the purposes of heading No 21.04, the expression "homogenised composite food preparations" means preparationsconsisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients. Heading No | HS Code | Description | 21.01 | | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof: | 2101.10 | — Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 2101.20 | — Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté | 2101.30 | — Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 21.02 | | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 30.02); prepared baking powders: | 2102.10 | — Active yeasts | 2102.20 | — Inactive yeasts; other single-cell micro-organisms, dead | 2102.30 | — Prepared baking powders | 21.03 | | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | 2103.10 | — Soya sauce | 2103.20 | — Tomato ketchup and other tomato sauces | 2103.30 | — Mustard flour and meal and prepared mustard | 2103.90 | — Other | 21.04 | | Soups and broths and preparations therefor; homogenised composite food preparations: | 2104.10 | — Soups and broths and preparations therefor | 2104.20 | — Homogenised composite food preparations | 21.05 | 2105.00 | Ice cream and other edible ice, whether or not containing cocoa | 21.06 | | Food preparations not elsewhere specified or included: | 2106.10 | — Protein concentrates and textured protein substances | 2106.90 | — Other | CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR Notes 1. This Chapter does not cover: (a) Sea water (heading No 25.01); (b) Distilled or conductivity water or water of similar purity (heading No 28.51); (c) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 29.15); (d) Medicaments of heading No 30.03 or 30.04; or (e) Perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C. 3. For the purposes of heading No 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength byvolume not exceeding 0,5 % vol. Alcoholic beverages are classified within headings Nos 22.03 to 22.06 or heading No 22.08 as appropriate. Subheading Note 1. For the purposes of subheading No 2204.10, the expression "sparkling wine" means wine which, when kept at a temperatureof 20 °C in closed containers, has an excess pressure of not less than 3 bar. Heading No | HS Code | Description | 22.01 | | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: | 2201.10 | — Mineral waters and aerated waters | 2201.90 | — Other | 22.02 | | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 20.09: | 2202.10 | — Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | 2202.90 | — Other | 22.03 | 2203.00 | Beer made from malt | 22.04 | | Wine of fresh grapes, including fortified wines; grape must other than that of heading No 20.09: | 2204.10 | — Sparkling wine | | — Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | 2204.21 | — — In containers holding two litres or less | 2204.29 | — — Other | 2204.30 | — Other grape must | 22.05 | | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: | 2205.10 | — In containers holding two litres or less | 2205.90 | — Other | 22.06 | 2206.00 | Other fermented beverages (for example, cider, perry, mead) | 22.07 | | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength: | 2207.10 | — Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | 2207.20 | — Ethyl alcohol and other spirits, denatured, of any strength | 22.08 | | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages: | 2208.10 | — Compound alcoholic preparations of a kind used for the manufacture of beverages | 2208.20 | — Spirits obtained by distilling grape wine or grape marc | 2208.30 | — Whiskies | 2208.40 | — Rum and taffia | 2208.50 | — Gin and Geneva | 2208.90 | — Other | 22.09 | 2209.00 | Vinegar and substitutes for vinegar obtained from acetic acid | CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER Note 1. Heading No 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. Heading No | HS Code | Description | 23.01 | | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves: | 2301.10 | — Flours, meals and pellets, of meat or meat offal; greaves | 2301.20 | — Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | 23.02 | | Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants: | 2302.10 | — Of maize (corn) | 2302.20 | — Of rice | 2302.30 | — Of wheat | 2302.40 | — Of other cereals | 2302.50 | — Of leguminous plants | 23.03 | | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets: | 2303.10 | — Residues of starch manufacture and similar residues | 2303.20 | — Beet-pulp, bagasse and other waste of sugar manufacture | 2303.30 | — Brewing or distilling dregs and waste | 23.04 | 2304.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | 23.05 | 2305.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil | 23.06 | | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No 23.04 or 23.05: | 2306.10 | — Of cotton seeds | 2306.20 | — Of linseed | 2306.30 | — Of sunflower seeds | 2306.40 | — Of rape or colza seeds | 2306.50 | — Of coconut or copra | 2306.60 | — Of palm nuts or kernels | 2306.90 | — Other | 23.07 | 2307.00 | Wine lees; argol | 23.08 | | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included: | 2308.10 | — Acorns and horse-chestnuts | 2308.90 | — Other | 23.09 | | Preparations of a kind used in animal feeding: | 2309.10 | — Dog or cat food, put up for retail sale | 2309.90 | — Other | CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note 1. This Chapter does not cover medicinal cigarettes (Chapter 30). Heading No | HS Code | Description | 24.01 | | Unmanufactured tobacco; tobacco refuse: | 2401.10 | — Tobacco, not stemmed/stripped | 2401.20 | — Tobacco, partly or wholly stemmed/stripped | 2401.30 | — Tobacco refuse | 24.02 | | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: | 2402.10 | — Cigars, cheroots and cigarillos, containing tobacco | 2402.20 | — Cigarettes containing tobacco | 2402.90 | — Other | 24.03 | | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: | 2403.10 | — Smoking tobacco, whether or not containing tobacco substitutes in any proportion | | — Other: | 2403.91 | — — "Homogenised" or "reconstituted" tobacco | 2403.99 | — — Other | SECTION V MINERAL PRODUCTS CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT Notes 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. 2. This Chapter does not cover: (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 28.02); (b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No 28.21); (c) Medicaments or other products of Chapter 30; (d) Perfumery, cosmetic or toilet preparations (Chapter 33); (e) Setts, curbstones or flagstones (heading No 68.01); mosaic cubes or the like (heading No 68.02); roofing, facing or damp course slates (heading No 68.03); (f) Precious or semi-precious stones (heading No 71.02 or 71.03); (g) Cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of sodium chloride or of magnesium oxide, of heading No 38.23; optical elements of sodium chloride or of magnesium oxide (heading No 90.01); (h) Billiard chalks (heading No 95.04); or (ij) Writing or drawing chalks or tailors' chalks (heading No 96.09). 3. Any products classifiable within heading No 25.17 and any other heading of the chapter are to be classified within heading No 25.17. 4. Heading No 25.30 applies inter alia to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery. Heading No | HS Code | Description | 25.01 | 2501.00 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; sea water | 25.02 | 2502.00 | Unroasted iron pyrites | 25.03 | | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur: | 2503.10 | — Crude or unrefined sulphur | 2503.90 | — Other | 25.04 | | Natural graphite: | 2504.10 | — In powder or in flakes | 2504.90 | — Other | 25.05 | | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26: | 2505.10 | — Silica sands and quartz sands | 2505.90 | — Other | 25.06 | | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | 2506.10 | — Quartz | | — Quartzite: | 2506.21 | — — Crude or roughly trimmed | 2506.29 | — — Other | 25.07 | 2507.00 | Kaolin and other kaolinic clays, whether or not calcined | 25.08 | | Other clays (not including expanded clays of heading No 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths: | 2508.10 | — Bentonite | 2508.20 | — Decolourising earths and fuller's earth | 2508.30 | — Fire-clay | 2508.40 | — Other clays | 2508.50 | — Andalusite, kyanite and sillimanite | 2508.60 | — Mullite | 2508.70 | — Chamotte or dinas earths | 25.09 | 2509.00 | Chalk | 25.10 | | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk: | 2510.10 | — Unground | 2510.20 | — Ground | 25.11 | | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No 28.16: | 2511.10 | — Natural barium sulphate (barytes) | 2511.20 | — Natural barium carbonate (witherite) | 25.12 | 2512.00 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less | 25.13 | | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated: | | — Pumice stone: | 2513.11 | — — Crude or in irregular pieces, including crushed pumice ("bimskies") | 2513.19 | — — Other | | — Emery, natural corundum, natural garnet and other natural abrasives: | 2513.21 | — — Crude or in irregular pieces | 2513.29 | — — Other | 25.14 | 2514.00 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 25.15 | | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | | — Marble and travertine: | 2515.11 | — — Crude or roughly trimmed | 2515.12 | — — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2515.20 | — Ecaussine and other calcareous monumental or building stone; alabaster | 25.16 | | Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | | — Granite: | 2516.11 | — — Crude or roughly trimmed | 2516.12 | — — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | | — Sandstone: | 2516.21 | — — Crude or roughly trimmed | 2516.22 | — — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2516.90 | — Other monumental or building stone | 25.17 | | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No 25.15 or 25.16, whether or not heat-treated: | 2517.10 | — Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | 2517.20 | — Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 | 2517.30 | — Tarred macadam | | — Granules, chippings and powder, of stones of heading No 25.15 or 25.16, whether or not heat-treated: | 2517.41 | — — Of marble | 2517.49 | — — Other | 25.18 | | Dolomite, whether or not calcined; dolomite, roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite): | 2518.10 | — Dolomite not calcined | 2518.20 | — Calcined dolomite | 2518.30 | — Agglomerated dolomite (including tarred dolomite) | 25.19 | | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure: | 2519.10 | — Natural magnesium carbonate (magnesite) | 2519.90 | — Other | 25.20 | | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders: | 2520.10 | — Gypsum; anhydrite | 2520.20 | — Plasters | 25.21 | 2521.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | 25.22 | | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No 28.25: | 2522.10 | — Quicklime | 2522.20 | — Slaked lime | 2522.30 | — Hydraulic lime | 25.23 | | Portland cement, aluminous cement ("ciment fondu"), slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers: | 2523.10 | — Cement clinkers | | — Portland cement: | 2523.21 | — — White cement, whether or not artificially coloured | 2523.29 | — — Other | 2523.30 | — Aluminous cement ("ciment fondu") | 2523.90 | — Other hydraulic cements | 25.24 | 2524.00 | Asbestos | 25.25 | | Mica, including splittings; mica waste: | 2525.10 | — Crude mica and mica rifted into sheets or splittings | 2525.20 | — Mica powder | 2525.30