Commission Regulation (EC) No 2448/95 of 10 October 1995 amending Annex I to Council Regulation (EEC) No 2658/95 on the tariff and statistical nomenclature and on the Common Customs Tariff
Date: 1995-10-10
Institutions: European Commission
Subjects: common customs tariff, customs cooperation, foreign trade, statistics, tariff nomenclature













EUR-Lex - 31995R2448 - EN






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31995R2448

Commission Regulation (EC) No 2448/95 of 10 October 1995 amending Annex I to Council Regulation (EEC) No 2658/95 on the tariff and statistical nomenclature and on the Common Customs Tariff  


Official Journal L 259 , 30/10/1995 P. 0001 - 1003 





COMMISSION REGULATION (EC) No  2448/95of 10  October 1995amending Annex   I to Council Regulation (EEC) No  2658/87 on the tariff and statistical nomenclature and on the  Common Customs TariffTHE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No  2658/87 of 23  July 1987 on the tariff and  statistical nomenclature and on the Common Customs Tariff (), and in particular Articles  9 and 12  thereof, Whereas Regulation (EEC) No  2658/87 established a goods nomenclature, hereinafter called the  'combined nomenclature`, to meet, at one and the same time, the requirements both of the Common  Customs Tariff and of the external trade statistics of the Community; Whereas the combined nomenclature is, by virtue of Council Decision 87/369/EEC of 7  April 1987  concerning the conclusion of the International Convention on the Harmonized Commodity Description  and Coding System and of the Protocol of Amendment thereto (), based on the nomenclature appended  as an annex to that Convention, also known as the 'harmonized system`; Whereas it is necessary to amend the combined nomenclature to take account of: - changes in the harmonized system nomenclature pursuant to the Recommendation of 6  July 1993 of  the Customs Cooperation Council and the consequences thereof in regard to the Common Customs  Tariff; - changes in requirements relating to statistics and commercial policy, in particular by virtue of  Council Decision 94/800/EC of 22  December 1994 concerning the conclusion on behalf of the European  Community, as regards matters within its competence, of the agreements reached in the Uruguay Round  multilateral negotiations (1986-1994) () and Council Regulation (EC) No  3231/94 of 22  December  1994 concerning certain measures resulting from the conclusion of negotiations under Article XXIV:6  and other measures necessary for simplification purposes (), - the need to align or clarify texts, in particular to take account of the Accession of Austria,  Finland and Sweden; Whereas it is appropriate for the Commission to adopt by means of a Regulation to apply from 1   January 1996, a complete version of the combined nomenclature together with the corresponding  autonomous and conventional rates of duty of the Common Customs Tariff, as it results from Decision  94/800/EC and Regulation (EC) No  3231/94 as well as other measures adopted by the Council or by  the Commission (); Whereas the measures provided for in this Regulation are in accordance with the opinion of the  Tariff and Statistical Nomenclature Section of the Customs Code Committee, HAS ADOPTED THIS REGULATION : Article 1Annex  I to Regulation (EEC) No  2658/87 is hereby replaced by the  Annex to this Regulation. Article 2 This Regulation shall enter into force on 1   January 1996. This Regulation shall be binding in its entirety and directly applicable in all  Member States. Done at Brussels, 10   October 1995. For the Commission  M. MONTI  Member of the Commission  () OJ No  L  256, 7. 9.  1987, p.  1.  () OJ No  L  198, 20. 7. 1987, p.  1.  () OJ No  L  336, 23. 12. 1994, p.  1.  () OJ No  L  338, 28. 12. 1994, p.  1.  () Incorporated in Annex  I to this Regulation are amendments resulting from the adoption of the  following measure: Council Regulation (EC) No  1644/95 of 29  June 1995 (OJ No  L  156 of 7. 7.  1995, p.  3). ANNEX ICOMBINED NOMENCLATURE  Official Journal of the European Communities 24. 4. 95   ENOfficial Journal of the European Communities  24. 4. 95 EN      SUMMARY Page PART ONE -  PRELIMINARY PROVISIONS Section I - General rules A.General rules for the interpretation of the  combined nomenclature 11B.General rules concerning duties 12C.General rules applicable both to  nomenclature and to duties 13Section II - Special provisions A.Goods for certain categories of  ships, boats and other vessels and for drilling or production platforms 13B.Civil aircraft and  goods for use in civil aircraft 15C.Pharmaceutical products 16D.Standard rate of duty  16E.Containers and packing materials 17Signs, abbreviations and symbols 18Supplementary units  19PART TWO - SCHEDULE OF CUSTOMS DUTIES Section I Live animals; animal products Chapter  1Live  animals 23 2Meat and edible meat offal 27 3Fish and crustaceans, molluscs and other aquatic  invertebrates 48 4Dairy produce; birds' eggs; natural honey; edible products of animal origin, not  elsewhere specified or included 64 5Products of animal origin, not elsewhere specified or included  83Section II Vegetable products  6Live trees and other plants; bulbs, roots and the like; cut  flowers and ornamental foliage 86 7Edible vegetables and certain roots and tubers 89 8Edible  fruit and nuts; peel of citrus fruits or melons 98 9Coffee, tea, maté and spices 10910Cereals  113Chapter Page 11Products of the milling industry; malt; starches; inulin; wheat gluten 11912Oil  seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants;  straw and fodder 12513Lac; gums, resins and other vegetable saps and extracts 13114Vegetable  plaiting materials; vegetable products not elsewhere specified or included 133Section III Animal  or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable  waxes 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal  or vegetable waxes 135Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and  manufactured tobacco substitutes 16Preparations of meat, of fish or of crustaceans, molluscs or  other aquatic invertebrates 14817Sugars and sugar confectionery 15518Cocoa and cocoa preparations  16119Preparations of cereals, flour, starch or milk; pastrycooks' products 16420Preparations of  vegetables, fruit, nuts or other parts of plants 17021Miscellaneous edible preparations  19222Beverages, spirits and vinegar 19723Residues and waste from the food industries; prepared  animal fodder 21024Tobacco and manufactured tobacco substitutes 217Section V Mineral products  25Salt; sulphur; earths and stone; plastering materials, lime and cement 22126Ores, slag and ash  22827Mineral fuels, mineral oils and products of their distillation; bituminous substances;  mineral waxes 231Chapter Page Section VI Products of the chemical or allied industries 28Inorganic  chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive  elements or of isotopes 24229Organic chemicals 25830Pharmaceutical products 28431Fertilizers  28932Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring  matter; paints and varnishes; putty and other mastics; inks 29433Essential oils and resinoids;  perfumery, cosmetic or toilet preparations 30034Soap, 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 30435Albuminoidal substances; modified starches; glues; enzymes  30836Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible  preparations 31237Photographic or cinematographic goods 31438Miscellaneous chemical products  318Section VII Plastics and articles thereof; rubber and articles thereof 39Plastics and articles  thereof 32640Rubber and articles thereof 343Section VIII Raw hides and skins, leather, furskins  and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles  of animal gut (other than silkworm gut) 41Raw hides and skins (other than furskins) and leather  35242Articles of leather; saddlery and harness; travel goods, handbags and similar containers;  articles of animal gut (other than silkworm gut) 35743Furskins and artificial fur; manufactures  thereof 361Section IX Wood and articles of wood; wood charcoal; cork and articles of cork;  manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 44Wood  and articles of wood; wood charcoal 36445Cork and articles of cork 37846Manufactures of straw, of  esparto or of other plaiting materials; basketware and wickerwork 380Chapter Page Section X Pulp  of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard;  paper and paperboard and articles thereof 47Pulp of wood or of other fibrous cellulosic material;  recovered (waste and scrap) paper or paperboard 38248Paper and paperboard; articles of paper pulp,  of paper or of paperboard 38449Printed books, newspapers, pictures and other products of the  printing industry; manuscripts, typescripts and plans 402Section XI Textiles and textile articles  50Silk 40551Wool, fine or coarse animal hair; horsehair yarn and woven fabric 41352Cotton  41853Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 42954Man-made  filaments 43355Man-made staple fibres 43956Wadding, felt and nonwovens; special yarns; twine,  cordage, ropes and cables and articles thereof 44857Carpets and other textile floor coverings  45358Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery  45659Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind  suitable for industrial use 46060Knitted or crocheted fabrics 46661Articles of apparel and  clothing accessories, knitted or crocheted 46962Articles of apparel and clothing accessories, not  knitted or crocheted 48163Other made-up textile articles; sets; worn clothing and worn textile  articles; rags 494Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks,  seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith;  artificial flowers; articles of human hair 64Footwear, gaiters and the like; parts of such articles  50065Headgear and parts thereof 50666Umbrellas, sun umbrellas, walking-sticks, seat-sticks,  whips, riding crops and parts thereof 50867Prepared feathers and down and articles made of  feathers or of down; artificial flowers; articles of human hair 509Chapter Page Section XIII  Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass  and glassware 68Articles of stone, plaster, cement, asbestos, mica or similar materials  51169Ceramic products 51770Glass and glassware 523Section XIV Natural or cultured pearls,  precious or semi-precious stones, precious metals, metals clad with precious metal and articles  thereof; imitation jewellery; coins 71Natural or cultured pearls, precious or semi-precious stones,  precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coins  534Section XV Base metals and articles of base metal 72Iron and steel 54273Articles of iron or  steel 57674Copper and articles thereof 59375Nickel and articles thereof 60076Aluminium and  articles thereof 60477(Reserved for possible future use in the harmonized system) 78Lead and  articles thereof 61179Zinc and articles thereof 61480Tin and articles thereof 61781Other base  metals; cermets; articles thereof 62082Tools, implements, cutlery, spoons and forks, of base  metal; parts thereof of base metal 62483Miscellaneous articles of base metal 631Section XVI  Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and  reproducers, television image and sound recorders and reproducers, and parts and accessories of  such articles 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof  63585Electrical machinery and equipment and parts thereof; sound recorders and reproducers,  television image and sound recorders and reproducers, and parts and accessories of such articles  696Chapter Page Section XVII Vehicles, aircraft, vessels and associated transport equipment  86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track  fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic  signalling equipment of all kinds 73787Vehicles other than railway or tramway rolling-stock, and  parts and accessories thereof 74288Aircraft, spacecraft, and parts thereof 75689Ships, boats and  floating structures 759Section XVIII Optical, photographic, cinematographic, measuring, checking,  precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments;  parts and accessories thereof 90Optical, photographic, cinematographic, measuring, checking,  precision, medical or surgical instruments and apparatus; parts and accessories thereof  76291Clocks and watches and parts thereof 78292Musical instruments; parts and accessories of such  articles 788Section XIX Arms and ammunition; parts and accessories thereof 93Arms and ammunition;  parts and accessories thereof 791Section XX Miscellaneous manufactured articles 94Furniture;  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 79495Toys, games, and sports requisites; parts and  ac-cessories thereof 80196Miscellaneous manufactured articles 806Chapter Page Section XXI Works  of art, collectors' pieces and antiques 97Works of art, collectors' pieces and antiques  81298Complete industrial plant exported in accordance with Commission Regulation (EEC) No  518/79  81499(Reserved for special uses determined by the com-petent Community authorities)PART THREE -  TARIFF ANNEXES Section I - Agricultural annexes Annex 1 Agricultural components (EA), additionnal  duties for sugar (AD S/Z) and additional duties for flour (AD F/M) 821Annex 2 Products to which an  entry price applies 835Chapter Page Section II - Lists of pharmaceutical substances which qualify  for duty-free treatment Annex 3 List of International Non-proprietary Names (INNs), provided for  pharmaceutical substances by the World Health Organisation, which are free of duty 883Annex 4 List  of prefixes and suffixes which, in combination with the INNs of Annex  3, describe the salts,  esters or hydrates of INNs; these salts, esters and hydrates are free of duty, on condition that  they are classifiable in the same 6-digit HS-heading as the corresponding INN 975Annex 5 Salts,  esters and hydrates of INNs, which are not classified in the same HS-heading as the corresponding  INNs and which are free of duty 979Annex 6 List of pharmaceutical intermediates, i.e. compounds  used for the manufacture of finished pharmaceutical products, which are free of duty 981Section  III - Quotas Annex 7 WTO tariff quotas to be opened by the competent Community authorities 991 PART ONEPRELIMINARY PROVISIONS   SECTION IGENERAL RULES A. General rules for the  interpretation of the combined nomenclature Classification of goods in the combined nomenclature  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 falling 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 shall be 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 part only of  the materials or substances contained in mixed or composite goods or to part only 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 (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. This rule does not, however,  apply to containers which give the whole its essential character;  (b) subject to the provisions of rule 5  (a), 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 at the same level are  comparable. For the purposes of this rule the relative section and chapter notes also apply, unless  the context otherwise requires. B. General rules concerning duties 1. The customs duties applicable to imported goods originating  in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with  which the European Community has concluded agreements containing the most-favoured-nation tariff  clause shall be the conventional duties shown in column  4 of the schedule of duties. Unless the  context otherwise requires, these conventional duties are applicable to goods, other than those  referred to above, imported from any third country. The autonomous duties shown in column  3 are applicable when they are less than the conventional  duties. 2. Paragraph  1 shall not apply where special autonomous customs duties are provided for in respect  of goods originating in certain countries or where preferential customs duties are applicable in  pursuance of agreements. 3. Paragraphs  1 and  2 shall not preclude the Member States from applying customs duties other  than those of the Common Customs Tariff where the application of such other duties is justified by  Community law. 4. The duties expressed as percentage rates in columns  3 and 4 are ad valorem duties. 5. The symbol 'EA` in columns 3 and 4 indicates that the goods concerned are chargeable with an  'agricultural component` fixed in accordance with Annex  1. 6. The symbol 'AD S/Z` or 'AD F/M` in columns 3 and 4 in Chapters  17 to 19 indicates that the  maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of  sugar or for flour. This additional duty is fixed in accordance with the rules provisions of Annex   1. 7. In Chapter 22 the symbol 'ECU/% vol/hl` in columns 3 and 4 means that a specific duty, expressed  in Ecus, is to be calculated for each percentage volume of alcohol per hectolitre. Thus a beverage  having an alcohol content by volume of 40 % is to be charged as follows : - ECU  1/% vol/hl = ECU  1 × 40, giving a duty of ECU  40 per hectolitre, or - ECU  1/% vol/hl +  ECU  5/hl = ECU  1 × 40 plus ECU  5, giving a duty of ECU  45 per hectolitre.  Where, in addition, a minimum (MIN) value is shown, for example ECU  1,6/% vol/hl MIN ECU  9/hl,  it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with  the minimum duty, for example ECU  9 per hectolitre, and the higher of the two is to be applied. C. General rules applicable both to nomenclature and to duties 1. Unless provided otherwise, the  provisions relating to customs value shall be applied to determine, in addition to the value for  the assessment of ad valorem customs duties, the values by reference to which the scope of certain  headings or subheadings is defined. 2. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to  which the scope of certain headings or subheadings is defined, shall be taken to be  : (a) in the case of a reference to 'gross weight`, the aggregate weight of the goods and of all the  packing materials and packing containers;  (b) in the case of a reference to 'net weight` or simply to 'weight` without qualification, the  weight of the goods themselves without packing materials and packing containers of any kind. 3. Pursuant to Article  18  (1) of Regulation (EEC) No  2913/92 () and without prejudice to special  provisions drawn up in other fields, in particular for agriculture (), the equivalent in national  currencies of the ecu by reference to which certain specific customs duties are expressed, or which  is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the  first working day of October 1995 to be published in the 'C` series of the Official Journal of the  European Communities.  However, where a change in the bilateral central rate of one or more national currencies occurs  the provisions of Article  18 (2) of the abovementioned Regulation shall apply. SECTION IISPECIAL PROVISIONS A. Goods for certain categories of ships, boats  and other vessels and for drilling or production platforms 1. Customs duties shall be suspended in  respect of goods intended for incorporation in the ships, boats or other vessels listed in the  following schedule, for the purposes of their construction, repair, maintenance or conversion, and  in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of : (a) goods intended for incorporation in drilling or production platforms : 1. fixed, subheading ex  8430 49 00 operating in the territorial sea of Member States;     2. or floating or submersible, subheading 8905 20 00;  for the purposes of their construction,  repair, maintenance or conversion, and in respect of goods intended for equipping the said  platforms. Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of  machines and apparatus which do not affect permanently, and are not integral parts of the platforms  and which are used on board for the construction, repair, maintenance, conversion or equipping of  these platforms are regarded also as being used for incorporation in drilling or production  platforms;  (b) tubes, pipes, cables and their connection pieces, linking these drilling or production  platforms to the mainland. >TABLE>3. The suspensions shall be subject to conditions laid down in the relevant  Community provisions with a view to customs control of the use of such goods. B. Civil aircraft and goods for use in civil aircraft 1. Relief from customs duty is provided for   :  P civil aircraft,   P certain goods for use in civil aircraft and for incorporation therein in the course of their  manufacture, repair, maintenance, rebuilding, modification or conversion,   P ground flying-trainers and their parts, for civil use.  These goods are covered by subheading () with a footnote reference in the following terms  : Entry under this subheading is subject to conditions laid down in the relevant Community  provisions. See also Section  II, paragraph  B, of the Preliminary Provisions. 2. For the purposes of paragraph  1, 'civil aircraft` means aircraft other than aircraft used in  military or similar services in the Member States which carry a military or non-civil  registration. 3. For the application of paragraph  1, second indent, the expression 'for use in civil aircraft`  in all relevant subheadings () shall include goods for use in ground flying trainers for civil  use. C. Pharmaceutical products 1. Relief from customs duty is provided for pharmaceutical products of  the following categories :  (i) those pharmaceutical substances which are listed in Annex  3 and which are known by the  International Non-proprietary Names (INNs) provided for them by the World Health Organisation;  (ii) salts, esters and hydrates of INNs, which are described by the combination of INNs of Annex   3 with prefixes or suffixes of Annex  4, on condition that such products are classifiable in the  same 6-digit HS-headings as the corresponding INNs;  (iii) salts, esters and hydrates of INNs, which are listed in Annex  5 and which are not  classifiable in the same 6-digit HS-heading as the corresponding INNs;  (iv) the products which are listed in Annex  6 and which are used in the manufacture of  pharmaceutical products.  The subheadings concerned are within the following headings : 2818 30, 2833 22, 2841 10, 2842 10, 2842 90, 2843 30, 2843 90, 2844 40, 2845 90, 2846 90, 2902 19,  2902 90, 2903 22, 2903 30, 2903 44, 2903 47, 2903 49, 2903 51, 2903 59, 2903 62, 2903 69, 2904 10,  2904 90, 2905 22, 2905 29, 2905 39, 2905 49, 2905 50, 2906 11, 2906 19, 2906 21, 2906 29, 2907 19,  2907 29, 2908 10, 2908 20, 2908 90, 2909 19, 2909 20, 2909 30, 2909 49, 2909 50, 2910 90, 2911 00,  2912 19, 2912 29, 2912 49, 2914 19, 2914 29, 2914 39, 2914 40, 2914 50, 2914 69, 2914 70, 2915 29,  2915 39, 2915 50, 2915 60, 2915 70, 2915 90, 2916 15, 2916 19, 2916 20, 2916 39, 2917 13, 2917 19,  2917 20, 2917 34, 2917 39, 2918 11, 2918 16, 2918 17, 2918 19, 2918 22, 2918 23, 2918 29, 2918 30,  2918 90, 2919 00, 2920 10, 2920 90, 2921 12, 2921 19, 2921 29, 2921 30, 2921 42, 2921 45, 2921 49,  2921 59, 2922 11, 2922 19, 2922 29, 2922 30, 2922 41, 2922 42, 2922 49, 2922 50, 2923 10, 2923 20,  2923 90, 2924 10, 2924 21, 2924 29, 2925 19, 2925 20, 2926 90, 2927 00, 2928 00, 2929 90, 2930 20,  2930 30, 2930 40, 2930 90, 2931 00, 2932 19, 2932 29, 2932 99, 2933 11, 2933 19, 2933 21, 2933 29,  2933 39, 2933 40, 2933 51, 2933 59, 2933 69, 2933 79, 2933 90, 2934 10, 2934 20, 2934 30, 2934 90,  2935 00, 2936 10, 2936 21, 2936 22, 2936 23, 2936 24, 2936 25, 2936 26, 2936 27, 2936 28, 2936 29,  2937 10, 2937 21, 2937 22, 2937 29, 2937 91, 2937 92, 2937 99, 2938 10, 2938 90, 2939 10, 2939 29,  2939 41, 2939 42, 2939 49, 2939 50, 2939 61, 2939 62, 2939 69, 2939 90, 2940 00, 2941 10, 2941 20,  2941 30, 2941 40, 2941 50, 2941 90, 2942 00, 3001 20, 3001 90, 3002 10, 3002 90, 3003 31, 3003 40,  3003 90, 3004 31, 3102 70, 3203 00, 3204 12, 3204 13, 3204 19, 3204 90, 3402 12, 3402 13, 3507 90,  3808 40, 3824 90, 3901 90, 3902 90, 3904 61, 3905 99, 3906 90, 3907 10, 3907 20, 3907 30, 3907 60,  3907 99, 3908 10, 3909 10, 3909 40, 3910 00, 3911 90, 3912 20, 3912 31, 3912 39, 3912 90, 3913 90,  3914 00. D. Standard rate of duty 1. Customs duty shall be charged at the flat rate of 10 % ad valorem on  goods  :  P contained in consignments sent by one private individual to another, or  P contained in travellers' personal luggage,  provided that such importations are not of a commercial nature. This flat rate 10 % customs duty shall apply provided that the value of the goods subject to import  duty does not exceed ECU  200 per consignment or per traveller. Such flat rate assessment shall not apply to goods falling within Chapter  24 which are contained  in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article   31 or in  Article  46 of Council Regulation (EEC) No  918/83 (), as last amended by Regulation  (EEC) No  355/94 (). 2. Importations shall be treated as not being of a commercial nature if  :  (a) in the case of goods contained in consignments sent by one private individual to another, such  consignments :   P are of an occasional nature,   P contain goods exclusively for the personal use of the consignee or his family; which do not by  their nature or quantity reflect any commercial interest,   P are sent to the consignee by the consignor free of payment of any kind;  (b) in the case of goods contained in travellers' personal luggage, they :   P are of an occasional nature, and  P consist exclusively of goods for the personal use of the travellers or their families, or  of goods intended as presents; the nature and quantity of such goods must not be such as might  indicate that they are being imported for commercial reasons. 3. The flat rate of customs duty shall not apply to goods imported under the conditions set out in  paragraphs  1 and 2 if the person entitled has, before the said flat rate is applied to them,  requested that they be subject to the customs duties appropriate to them. All the goods making up  the consignment shall then be subject to the import duties which are appropriate to them, without  prejudice to the duty-free admission provided for pursuant to Articles  29 to 31 and 45 to 49 of  Regulation (EEC) No  918/83. For the purposes of the first subparagraph, import duties shall mean both customs duties and  charges having equivalent effect and other import charges provided for under the common  agricultural policy or under specific arrangements applicable to certain goods resulting from the  processing of agricultural products. 4. Member States may round off the amount in national currencies resulting from the conversion of  the sum of ECU  200. 5. Member States may maintain unchanged the equivalent in national currency of the sum of ECU  200  if, at the time of the annual adjustment provided for in the first paragraph of Article  18 (1) of  Regulation (EEC) No  2913/92 the conversion of this amount, before the rounding off provided for in  paragraph  4, results in a change of less than 5 % in the equivalent in national currency, or in a  reduction thereof. E. Containers and packing materials The following provisions are applicable to the containers and  packing materials referred to in general interpretative rule  5 (a) and (b) and put into free  circulation at the same time as the goods which they contain or with which they are presented. 1. When the containers and packing materials are classified with the goods in accordance with the  provisions of general interpretative rule  5, they shall be : (a) chargeable at the same rate of customs duty as the goods :   P where such goods are subject to an ad valorem customs duty, orP where they are to be  included in the dutiable weight of the goods;  (b) admitted free of customs duties :  P where the goods are free of customs duty, or  P where the goods are dutiable otherwise than by  reference to weight or value, or  P where the weight of the containers and packing materials is  not to be included in the dutiable weight of the goods. 2. Where containers and packing materials covered by the provisions of paragraph  1 (a) and (b)  contain or are presented with goods of several different tariff descriptions, the weight and value  of the containers and packing materials shall, for the purpose of determining their dutiable weight  or value, be apportioned among all the goods contained, in proportion to the weight or value of  those goods. Note : A heading number placed between square brackets in column  1 of the Schedule of Customs Duties  indicates that the heading has been deleted (for example, heading No  [1519]). SIGNS, ABBREVIATIONS AND SYMBOLS              Refers to new code numbers   Refers to code numbers used the previous year but with differing coverage AD F/M Additional duty on  flour AD S/Z Additional duty on sugar b/f Bottle flask EA Agricultural component INN International  non-proprietary name INNM International non-proprietary name modified ISO International  Organization for Standardization Kbit 1 024 bits kg/br Kilogram, gross kg/net Kilogram, net kg/net  eda Kilogram drained net weight 100 kg/net mas 100 Kilogram, net of dry matter MAX Maximum Mbit 1  048 576 bits MIN Minimum   SUPPLEMENTARY UNITSBRT Gross registered tonne (2  8316  m³)c/k Carats (1 metric carat=2×10 P4 kg)ce/el Number of cellsct/l Carrying capacity in  tonnes ()g Gramgi F/S Gram of fissile isotopeskg H2O2 Kilogram of hydrogen peroxidekg K2O  Kilogram of potassium oxidekg KOH Kilogram of potassium hydroxide (caustic potash)kg met.am.  Kilogram of methylamineskg N Kilogram of nitrogenkg NaOH Kilogram of sodium hydroxide (caustic  soda)kg/net eda Kilogram drained net weightkg P2O5 Kilogram of diphosphorus pentaoxidekg 90 %  sdt Kilogram of substance 90 % drykg U Kilogram of uranium1 000 kWh 1 000 kilowatt hoursl  Litre1 000 l 1 000 litresl alc. 100 % Litre pure (100 %) alcoholm Metrem² Square metrem³ Cubic  metre1 000 m³ 1 000 cubic metrespa Number of pairsp/st Number of items100 p/st Hundred items1  000 p/st Thousand itemsTJ Terajoule (gross calorific value)  PART TWO SCHEDULE OF  CUSTOMS DUTIESSECTION I LIVE ANIMALS; ANIMAL PRODUCTSNotes 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 covers products 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  0301, 0306 or 0307; (b) cultures of micro-organisms and other  products of heading No  3002; and (c) animals of heading No  9508. >TABLE>CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL Note 1. This chapter does not cover : (a)  products of the kinds described in heading Nos  0201 to 0208 or 0210, unfit or unsuitable for human  consumption; (b) guts, bladders or stomachs of animals (heading No 0504) or animal blood (heading  No 0511 or 3002); or (c) animal fat, other than products of heading No 0209 (Chapter  15).  Additional notes 1.  A. The following expressions shall have the meanings hereunder assigned to  them : (a) 'carcases of bovine animals`, for the purposes of subheadings 0201 10 and 0202 10, whole  carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with  or without the heads, with or without the feet and with or without the other offals attached. Where  carcases are imported without the heads, the latter must have been separated from the carcase at  the atloido-occipital joint. When imported without the feet, the latter must have been cut off at  the carpo-metacarpal or tarso-metatarsal joints; 'carcase` shall include the front part of the  carcase comprising all the bones and the scrag, neck and shoulder having more than 10  pairs of  ribs; (b) 'half-carcases of bovine animals`, for the purposes of subheadings 0201 10 and 0202 10,  the product resulting from the symmetrical division of the whole carcase through the centre of each  cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the  ischio-pubeic symphysis; 'half-carcase` shall include the front part of the half-carcase comprising  all the bones and the scrag, neck and shoulder having more than 10  ribs; (c) 'compensated  quarters`, for the purposes of subheadings 0201 20 20 and 0202 20 10 : portions composed of either  : - forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth  rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib,  or - forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth  rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and  the thigh and sirloin, and cut at the eighth cut rib. The forequarters and the hindquarters  constituting 'compensated quarters` must be imported at the same time and in equal numbers, and the  total weight of the forequarters must be the same as that of the hindquarters; however, a  difference between the weights of the two parts of the consignment is allowed provided that this  does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters). (d)  'unseparated forequarters`, for the purposes of subheadings 0201 20 30 and 0202 20 30 : the front  part of a carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four  pairs of ribs and a maximum of 10  pairs of ribs (the first four pairs of ribs must be whole, the  others may be cut) with or without the thin flank; (e) 'separated forequarters`, for the purposes  of subheadings 0201 20 30 and 0202 20 30 : the front part of a half-carcase comprising all the  bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10  ribs (the  first four ribs must be whole, the others may be cut) with or without the thin flank; (f)  'unseparated hindquarters`, for the purposes of subheadings 0201 20 50 and 0202 20 50 : the rear  part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a  minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin  flank; (g) 'separated hindquarters`, for the purposes of subheadings 0201 20 50 and 0202 20 50 :  the rear part of a half-carcase comprising all the bones and the thigh and sirloin, including the  fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without  the thin flank; (h)   11. 'crop` and 'chuck and blade` cuts, for the purposes of subheading 0202 30  50 : the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a  forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line  through the point where the first rib joins the first sternal segment to the point of reflection of  the diaphragm on the tenth rib; 22. 'brisket` cut, for the purposes of subheading 0202 30 50 : the  lower part of the forequarter comprising the brisket navel end and the brisket point end. B. In  determining the number of whole or cut ribs referred to in paragraph 1 A, only those attached to  the backbone shall be taken into consideration. 2.   A. The following expressions shall have the  meanings hereunder assigned to them : (a) 'carcases or half-carcases`, for the purposes of  subheadings 0203 11 10 and 0203 21 10 : slaughtered pigs in the form of carcases of domestic swine  which have been bled and eviscerated and from which the bristles and hooves have been removed.  Half-carcases are derived from whole carcases by division through the centre of each cervical,  dorsal, lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic  symphysis. These carcases and half-carcases may be with or without head, feet, flare fat, kidneys,  tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and  half-carcases of sows may be with or without udders (mammary glands); (b) 'hams` (legs), for the  purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31 : the posterior (caudal)  part of the half-carcase including bones, with or without foot, shank, rind or subcutaneous fat.  The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the last  lumbar vertebra; (c) 'fore-ends`, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19  30 and 0210 19 60 : the anterior (cranial) part of the half-carcase without the head, including  bones, with or without foot, shank, rind or subcutaneous fat.   The fore-end is separated from the  rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra. The upper  (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles,  (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is  separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral  column; (d) 'shoulders`, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and  0210 11 39 : the lower part of the fore-end whether or not containing the blade-bone and attached  muscles, including bones, with or without foot, shank, rind or subcutaneous fat.   The blade-bone  and attached muscles presented separately shall remain classified in this subheading as a part of  the shoulder; (e) 'loins`, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and  0210 19 70 : the upper part of the half-carcase, extending from the first cervical vertebra to the  caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or  rind.   The loin is separated from the lower part of the half-carcase by a cut just below the  vertebral column; (f) 'bellies`, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11  and 0210 12 19 : the lower part of the half-carcase situated between the ham (leg) and the  shoulder, commonly known as 'streaky`, with or without bones, but with the rind and the  subcutaneous fat; (g) 'bacon sides`, for the purposes of subheading 0210 19 10 : the pig  half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade bone,  sternum, vertebral column, pelvic bone and diaphragm; (h) 'spencers`, for the purposes of  subheading 0210 19 10 : the bacon side without the ham, whether or not boned; (ij) 'three-quarter  sides`, for the purposes of subheading 0210 19 20 : the bacon side without the fore-end, whether or  not boned; (k) 'middles`, for the purposes of subheading 0210 19 20 : the bacon side without the  ham and the fore-end, whether or not boned.   The subheading also includes cuts of middles  containing tissue of loin and belly in natural proportion to the entire middles. B. The parts of  the cuts defined in paragraph  2 A (f) fall within the same subheadings only if they contain rind  and subcutaneous fat.   If the cuts falling within subheadings 0210 11 11 and 0210 11 19 as well as  0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the  bones indicated under paragraph 2 A (g) have already been removed, the lines of cutting shall  follow those defined under paragraph 2 A (b), (c) and (d) accordingly; in any case, these cuts or  parts thereof shall contain bones. C. Subheadings 0206 30 31, 0206 49 91 and 0210 90 39, shall  include, in particular, heads or halves of heads of domestic swine, with or without the brains,  cheeks or tongues, and parts thereof.   The head is separated from the rest of the half-carcase by  a straight cut parallel to the cranium. The cheeks, snouts and ears as well as the meat attached to  the head, particularly to the rear part (including the chaps), are considered parts of heads. The  boneless meat of the fore-end (including the jowl) fall within subheading 0203 19 55, 0203 29 55,  0210 19 51 or 0210 19 81 as the case may be. D. For the purposes of subheadings 0209 00 11 and 0209  00 19, 'subcutaneous pig fat` shall have the meaning of the fatty tissue which accumulates under  the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in  any case, the weight of the fatty tissue shall exceed the weight of the rind.   Those subheadings  also include subcutaneous pig fat from which the rind has been removed. E. For the purposes of  subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the  water/protein ratio in the meat (nitrogen content ×6,25) is 2,8 or less shall be considered as  'dried or smoked`. The nitrogen content shall be determined according to ISO method 937-1978. 3.    A. For the purposes of heading No 0204, the following expressions shall have the meanings hereunder  assigned to them : (a) 'carcases`, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204  41, 0204 50 11 and 0204 50 51 : whole carcases of the slaughtered animals after having been bled,  eviscerated and skinned, imported with or without the heads, with or without the feet and with or  without the other offals attached. Where carcases are imported without the heads, the latter must  have been separated from the carcase at the atloido-occipital joint. When imported without the  feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; (b)  'half-carcases`, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41 , 0204 50 11  and 0204 50 51 : the product resulting from the symmetrical division of the whole carcase through  the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the  sternum and of the ischio-pubic symphysis; (c) 'short-forequarters`, for the purposes of  subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53 : the anterior part of the carcase  with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at  right angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut  ribs; (d) 'short-forequarters`, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13  and 0204 50 53 : the anterior part of the half-carcase with or without the breast including all the  bones and the shoulder, scrag and middle neck, cut at right-angles to the backbone with a minimum  of five and a maximum of seven whole or cut ribs; (e) 'chines and/or best ends`, for the purposes  of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55 : the remaining part of the  carcase after the legs and short forequarters have been removed with or without the kidneys; the  chines when separated from the best ends must include a minimum of five lumbar vertebrae; the best  ends when separated from the chines must include a minimum of five pairs of whole or cut ribs; (f)  'chine and/or best end`, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and  0204 50 55 : the remaining part of the half-carcase after the legs and short forequarters have been  removed with or without the kidney; the chine when separated from the best end must include a  minimum of five lumbar vertebrae; the best end when separated from the chine must include a minimum  of five whole or cut ribs; (g) 'legs`, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204  50 19 and 0204 50 59 : the rear part of the carcase comprising all the bones and the legs and cut  at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth  sacral vertebra through the ilium anterior to the ischio-pubic symphysis; (h) 'legs`, for the  purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59 : the rear part of the  half-carcase comprising all the bones and the leg cut at right-angles to the backbone at the sixth  lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to  the ischio-pubic symphysis. B. In determining the number of whole or cut ribs referred to in  paragraph 3 A, only those attached to the backbone shall be taken into consideration. 4. The  following expressions shall have the meanings hereunder assigned to them :   (a) 'poultry cuts,  with bone in`, for the purposes of subheadings 0207 13 20 to 0207 13 60, 0207 26 20 to 0207 26 70,  0207 35 21 to 0207 35 63, 0207 14 20 to 0207 14 60, 0207 27 20 to 0207 27 70 and 0207 36 21 to 0207  36 63 : the cuts specified therein, including all bones. Poultry cuts as referred to in (a) which  have been partly boned shall fall within subheading 0207 13 70, 0207 26 80, 0207 35 79, 0207 14 70  or 0207 36 79; (b) 'halves`, for the purposes of subheadings 0207 13 20, 0207 26 20, 0207 35 21,  0207 35 23, 0207 35 25, 0207 14 20, 0207 27 20, 0207 36 21, 0207 36 23 and 0207 36 25 : halves of  poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone; (c)  'quarters`, for the purposes of subheadings 0207 13 20, 0207 26 20, 0207 35 21, 0207 35 23, 0207 35  25, 0207 14 20, 0207 27 20, 0207 36 21, 0207 36 23 and 0207 36 25 : leg quarters, or breast  quarters, obtained by a transversal cut of a half; (d) 'whole wings, with or without tips`, for the  purposes of subheadings 0207 13 30, 0207 26 30, 0207 35 31, 0207 14 30, 0207 27 30 and 0207 36 31 :  poultry cuts consisting of the humerus, radius and ulna, together with the surrounding musculature.  The tip, including the carpal bones, may or may not have been removed. The cuts shall be made at  the joints; (e) 'breasts`, for the purposes of subheadings 0207 13 50, 0207 26 50, 0207 35 51, 0207  35 53, 0207 14 50, 0207 27 50, 0207 36 51 and 0207 36 53 : poultry cuts consisting of the sternum  and the ribs, distributed on both sides of it, together with the surrounding musculature; (f)  'legs`, for the purposes of subheadings 0207 13 60, 0207 35 61, 0207 35 63, 0207 14 60, 0207 36 61  and 0207 36 63 : poultry cuts consisting of the femur, tibia and fibula together with the  surrounding musculature. The two cuts shall be made at the joints; (g) 'turkey drumsticks`, for the  purposes of subheadings 0207 26 60 and 0207 27 60 : turkey cuts consisting of the tibia and fibula  together with the surrounding musculature. The two cuts shall be made at the joints; (h) 'turkey  legs, other than drumsticks`, for the purposes of subheadings 0207 26 70 and 0207 27 70 : turkey  cuts consisting of the femur together with the surrounding musculature or of the femur, tibia and  fibula together with the surrounding musculature. The two cuts shall be made at the joints; (ij)  'goose or duck paletots`, for the purposes of subheadings 0207 35 71 and 0207 36 71 : geese or  ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs,  backbone and sacrum) removed but with the femurs, tibias and humeri. 5. The duty rate applicable to  mixtures falling within this chapter shall be as follows :   (a) in mixtures where one of the  components represents at least 90 % by weight, the rate applicable to that component applies; (b)  in other mixtures, the rate applicable shall be that of the component which results in the highest  amount of import duty. 6.   (a) Uncooked seasoned meats fall within Chapter  16. 'Seasoned meat`  shall be uncooked meat that has been seasoned either in depth or over the whole surface of the  product with seasoning either visible to the naked eye or clearly distinguishable by taste. (b)  Products falling within heading No  0210 to which seasoning has been added during the process of  preparation remain classified therein provided that the addition of seasoning has not changed their  character. 7. For the purposes of heading No  0210, the terms 'meat and edible meat offal, salted,  in brine` mean meat and edible meat offal deeply and homogeneously impregnated with salt in all  parts, having a total salt content of not less than 1,2 % by weight. >TABLE>CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Notes 1.  This chapter does not cover : (a) marine mammals (heading No  0106) or meat thereof (heading No   0208 or  0210); (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  2301); or (c)  caviar or caviar substitutes prepared from fish eggs (heading No  1604). 2. In this chapter the  term 'pellets` means products which have been agglomerated either directly by compression or by the  addition of a small quantity of binder. >TABLE>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. For the purposes of heading No  0405 : (a) the term  'butter` means natural butter, whey butter or recombined butter (fresh, salted or rancid, including  canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more  than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water  content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium  chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;  (b) the expression 'dairy spreads` means a spreadable emulsion of the water-in-oil type, containing  milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 %  by weight. 3. Products obtained by the concentration of whey and with the addition of milk or milk  fat are to be classified as cheese in heading No  0406 provided that they have the three following  characteristics :   (a) a milk fat 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. 4. This chapter does not cover :   (a) products obtained from whey,  containing by weight more than 95  % lactose, expressed as anhydrous lactose calculated on the dry  matter (heading No  1702); or (b) albumins (including concentrates of two or more whey proteins,  containing by weight more than 80  % whey proteins, calculated on the dry matter) (heading No   3502) or globulins (heading No  3504). Subheading notes 1. For the purposes of subheading 0404 10,  the expression 'modified whey` means products consisting of whey constituents, i.e., whey from  which all or part of the lactose, proteins or minerals have been removed, whey to which natural  whey constituents have been added, and products obtained by mixing natural whey constituents. 2.  For the purposes of subheading 0405 10 the term 'butter` does not include dehydrated butter or ghee  (subheading 0405 90). Additional notes 1. The duty rate applicable to mixtures falling within  heading Nos  0401 to 0406 shall be as follows : (a) in mixtures where one of the components  represents at least 90  % by weight, the rate applicable to that component applies; (b) in other  mixtures, the rate applicable shall be that of the component which results in the highest amount of  import duty. 2. For the purposes of subheadings 0406 90 02 and 0406 90 03, the expression 'whole  cheeses` means whole cheeses of the following net weights:   - Emmentaler : not less than 60 kg but  not more than 130 kg, - Gruyère and Sbrinz : not less than 20 kg but not more than 45 kg, -  Bergkaese : not less than 20 kg but not more than 60 kg, - Appenzell : not less than 6 kg but not  more than 8 kg. >TABLE>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 0505 and parings and similar waste of raw hides  or skins of heading No 0511 (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 9603). 2. For the purposes of heading No 0501, 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. >TABLE>SECTION II VEGETABLE PRODUCTSNote 1. In this section the  term 'pellets` means products which have been agglomerated either directly by compression or by the  addition 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  0601, 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 0603 or 0604 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  9701. >TABLE>CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS Notes 1. This chapter  does not cover forage products of heading No  1214. 2. In heading Nos  0709 to 0712 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 0712 covers all dried vegetables of the kinds falling within heading Nos   0701 to 0711, other than : (a) dried leguminous vegetables, shelled (heading No 0713); (b) sweet  corn in the forms specified in heading Nos  1102 to 1104; (c) flour, meal, powder, flakes, granules  and pellets of potatoes (heading No  1105); (d) flour, meal and powder of dried leguminous  vegetables of heading No  0713 (heading No  1106). 4. However, dried or crushed or ground fruits of  the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading No 0904).  Additional note 1. For the purposes of subheading 0714 10 10 the expression 'pellets of flour and  meal` means pellets of which, when dispersed in water, at least 95  % by weight passes through a  woven metal wire cloth sieve with an aperture of 2  mm, calculated on the dry matter. >TABLE>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  under the same headings as the corresponding fresh fruits and nuts. 3. Dried fruit or dried nuts of  this chapter may be partially rehydrated, or treated for the following purposes : (a) for  additional preservation or stabilization (e.g., by moderate heat treatment, sulphuring, the  addition of sorbic acid or potassium sorbate); (b) to improve or maintain their appearance (e.g.,  by the addition of vegetable oil or small quantities of glucose syrup); provided that they retain  the character of dried fruit or dried nuts. Additional notes 1. The content of various sugars  expressed as sucrose (sugar content) of the products classified within this chapter corresponds to  the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex  to Regulation (EEC) No  558/93) at a temperature of 20 C and multiplied by the factor 0,95. 2. For  the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, 'tropical fruit` means guavas,  mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo  plums, passion fruit, carambola and pitahaya. 3. For the purposes of subheadings 0811 90 11, 0811  90 31, 0811 90 85, 0812 90 70 and 0813 50 31, 'tropical nuts` means coconuts, cashew nuts, Brazil  nuts, areca (or betel), cola and macadamia nuts. >TABLE>CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES Notes 1. Mixtures of the products of  heading Nos  0904 to 0910 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  0910. The addition of  other substances to the products of heading Nos  0904 to 0910 (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  2103. 2. This chapter does not cover cubeb pepper (Piper cubeba) or  other products of heading No  1211. Additional note 1. The rate of duty applicable to mixtures  referred to in note  1  (a) shall be the one applicable to the component having the highest duty  rate. >TABLE>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 or broken remains classified  within heading No  1006. 2. Heading No  1005 does not cover sweet corn (Chapter  7). Subheading  note 1. The term 'durum wheat` means wheat of the species Triticum durum and the hybrids derived  from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes  as that species. Additional notes 1. The following terms shall have the meanings hereunder assigned  to them : (a) 'round grain rice` (subheadings 1006 10 21, 1006 10 92, 1006 20 11, 1006 20 92, 1006  30 21, 1006 30 42, 1006 30 61 and 1006 30 92) : rice, the grains of which are of a length not  exceeding 5,2  mm and of a length/width ratio of less than 2; (b) 'medium grain rice` (subheadings  1006 10 23, 1006 10 94, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94)  : rice, the grains of which are of a length exceeding 5,2  mm but not exceeding 6,0  mm and of a  length/width ratio of less than 3; (c) 'long grain rice` (subheadings 1006 10 25, 1006 10 27, 1006  10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30  46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98) : rice, the grains of which are  of a length exceeding 6,0  mm; (d) 'paddy rice` (subheadings 1006 10 21, 1006 10 23, 1006 10 25,  1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96 and 1006 10 98) : rice which has retained its husk  after threshing; (e) 'husked rice` (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17,  1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98) : rice from which only the husk has been  removed. Examples of rice falling within this definition are those with the commercial descriptions  'brown rice`, 'cargo rice`, 'loonzain` and 'riso sbramato`; (f) 'semi-milled rice` (subheadings  1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48)  : rice from which the husk, part of the germ and the whole or part of the outer layers of the  pericarp, but not the inner layers, have been removed; (g) 'wholly milled rice` (subheadings 1006  30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98) :  rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the  germ in the case of long or medium grain rice, and at least part thereof in the case of round grain  rice, have been removed, but in which longitudinal white striations may remain on not more than 10   % of the grains; (h) 'broken rice` (subheading 1006 40) : grain fragments the length of which does  not exceed three-quarters of the average length of the whole grain. 2. The duty rate applicable to  mixtures falling within this chapter shall be as follows :   (a) in mixtures where one of the  components represents at least 90  % by weight the rate applicable to that component applies; (b)  in other mixtures, the rate applicable shall be that of the component which results in the highest  amount of import duty. >TABLE>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   0901 or 2101); (b) prepared flours, meals or starches of heading No  1901; (c) corn flakes and  other products of heading No  1904; (d) vegetables, prepared or preserved, of heading No 2001, 2004  or 2005; (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  2302. However, germ  of cereals, whole, rolled, flaked or ground, is always classified in heading No  1104. (B) Products  falling within this chapter under the above provisions shall be classified within heading No  1101  or 1102 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  1103 or 1104.   >TABLE>  3.For the purposes of  heading No  1103, 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. Additional notes 1.The duty rate applicable to mixtures falling within this chapter shall  be as follows : (a)in mixtures where one of the components represents at least 90  % by weight the  rate applicable to that component applies; (b)in other mixtures, the rate applicable shall be that  of the component which results in the highest amount of import duty. 2.For the purposes of heading  No 1106, the terms 'flour`, 'meal` and 'powder` mean products obtained by milling or some other  fragmentation process from dried leguminous vegetables of heading No 0713, from sago or roots or  tubers of heading No 0714 or from products of Chapter 8, of which :  (a)in the case of dried  leguminous vegetables, sago, roots, tubers and products of Chapter  8 (excluding nuts of heading  Nos 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an  aperture of 2 mm; (b)in the case of nuts of heading Nos 0801 and 0802, at least 50 % by weight  passes through a woven metal wire cloth sieve with an aperture of 2,5 mm. >TABLE>CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;   INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER Notes 1. Heading No 1207 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  0801  or 0802 or to olives (Chapter  7 or  20). 2. Heading No  1208 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  heading Nos  2304 to 2306. 3. For the purposes of heading No  1209, 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 1209 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 heading Nos  1201 to  1207 or 1211. 4. Heading No 1211 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 1211 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 3808. 5. For the purposes of heading No  1212, the  term 'seaweeds and other algae` does not include :   (a) dead single-cell micro-organisms of  heading No  2102; (b) cultures of micro-organisms of heading No  3002; or (c) fertilizers of  heading No  3101 or 3105. >TABLE>CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Note 1. Heading  No  1302 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  1704);  (b) malt extract (heading No   1901);  (c) extracts of coffee, tea or maté (heading No  2101); (d) vegetable saps or extracts  constituting alcoholic beverages (Chapter  22);  (e) camphor, glycyrrhizin or other products of  heading No  2914 or 2938;  (f) medicaments of heading No  3003 or 3004 or blood-grouping reagents  (heading No  3006);  (g) tanning or dyeing extracts (heading No  3201 or 3203);  (h) essential  oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous  solutions of essential oils or preparations based on odoriferous substances of a kind used for the  manufacture of beverages (Chapter  33); or  (ij) natural rubber, balata, gutta-percha, guayule,  chicle or similar natural gums (heading No  4001). >TABLE>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   1401 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  4404). 3. Heading No  1402 does not apply to wood wool (heading No  4405). 4. Heading  No  1403 does not apply to prepared knots or tufts for broom or brush making (heading No  9603). >TABLE>SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR  CLEAVAGE PRODUCTS;  PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESCHAPTER 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  0209; (b) cocoa butter,  fat and oil (heading No  1804); (c) edible preparations containing by weight more than 15 % of the  products of heading No  0405 (generally Chapter  21); (d) greaves (heading No  2301) and residues  of heading Nos  2304 to 2306; (e) fatty acids, 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  4002). 2. Heading No  1509 does not apply to oils  obtained from olives by solvent extraction (heading No  1510). 3. Heading No  1518 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   1522. Additional notes 1. For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10,  1512 11, 1512 21, 1513 11, 1513 21, 1514 10, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 60 10,  1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31 : (a) fixed vegetable oils, fluid  or solid, obtained by pressure, shall be considered as 'crude` if they have undergone no other  processing than : - decantation within the normal time limits, - centrifugation or filtration,  provided that, in order to separate the oils from their solid constituents, only mechanical force,  such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption  filtering process or any other physical or chemical process); (b) fixed vegetable oils, fluid or  solid, obtained by extraction shall continue to be considered as 'crude` when they cannot be  distinguished, by their colour, odour or taste, nor by recognized special analytical properties,  from vegetable oils and fats obtained by pressure; (c) the expression 'crude oils` shall be taken  to extend to de-gummed soya bean oil and to cotton seed oil from which the gossypol has been  removed. 2.   A. Heading Nos  1509 and 1510 cover only oils derived solely from the treatment of  olives the analytical characteristics of the acidic and sterol composition of which are as follows  :    >TABLE>>TABLE>  Heading Nos  1509 and 1510 do not cover chemically  altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other  oils. The presence of re-esterified olive oil or other oils is ascertained using the methods set  out in Annexes  V, VII, X  A and X  B to Regulation (EEC) No  2568/91. B.Subheading 1509 10 covers  only olive oils defined in Sections I and II obtained solely using mechanical or other physical  means under conditions, and particularly thermal conditions, that do not lead to deterioration of  the oil, and which have undergone no treatment other than washing, decantation, centrifugation or  filtration. Oils derived from olives using solvents fall within heading No  1510.   I.For the  purposes of subheading 1509 10 10, 'virgin lampante olive oil` whatever its acidity, means olive  oil with : (a)a wax content not exceeding 350  mg/kg; (b)an erythrodiol and uvaol content not  exceeding 4,5 %; (c)a content in saturated fatty acids at the 2-position in the triglycerides not  exceeding 1,3 %; (d)the sum of transoleic isomers lower than 0,10 % and the sum of translinoleic +  translinolenic isomers not exceeding 0,10 %; and (e)one of the following characteristics : 1.a  peroxide number not lower than 20  meq O2/kg; 2.a content in volatile halogenated solvents not  lower than 0,20  mg/kg or not lower than 0,10  mg/kg for any one solvent; 3.a K270 extinction  coefficient not lower than 0,250 and, after treatment of the oil with activated alumina, not higher  than 0,11. In point of fact some oils having a free fatty acid content, expressed as oleic acid, of  more than 3,3  g per 100  g may, after passage through activated alumina, in accordance with the  method set out in Annex  IX to Regulation (EEC) No  2568/91, have a K270 extinction coefficient  higher than 0,10. If so, after neutralization and decolorization in the laboratory, in accordance  with the method set out in Annex  XIII to the aforementioned Regulation, they must have the  following characteristics : -a K270 extinction coefficient not higher than 1,20, -an extinction  coefficient variation (delta K) in the 270  nm region, higher than 0,01 but not higher than 0,16,  i.e.  :     AEK = Km  P 0,5 (Km P4 + Km+4)  Km=the extinction coefficient at the wavelength of the  maximum of the absorption curve in the 270  nm region, and  Km P4 and Km+4=the extinction  coefficients at wavelengths 4  nm lower and higher than the Km wavelength;  4.organoleptic characteristics which include detectable defects exceeding the limits of  acceptability and a panel test score lower than 3,5 in accordance with Annex XII to Regulation  (EEC) No  2568/91; 5.a content in stigmastadienes not exceeding 0,50  mg/kg. II.For the purposes of  subheading 1509 10 90, 'virgin oil` means olive oil having the following characteristics :  (a)an  acid content, expressed as oleic acid, not exceeding 3,3  g per 100  g; (b)a peroxide number not  exceeding 20  meq O2/kg; (c)a wax content not exceeding 250  mg/kg; (d)a content in volatile  halogenated solvents not exceeding 0,20  mg/kg overall and not exceeding 0,10  mg/kg for each  solvent; (e)a K270 extinction coefficient not higher than 0,250 and, after treatment of the oil  with activated alumina, not higher than 0,10; (f)an extinction coefficient variation (AEK), in the  270  nm region, not higher than 0,01; (g)organoleptic characteristics which may include detectable  defects within the limits of acceptability and a panel test score not lower than 3,5 in accordance  with Annex  XII to Regulation (EEC) No  2568/91; (h)an erythrodiol and uvaol content not exceeding  4,5 %; (ij)a content in saturated fatty acids at the 2-position in the triglycerides not exceeding  1,3 %; (k)the sum of transoleic isomers not exceeding 0,05 % and the sum of translinolenic +  translinoleic isomers not exceeding 0,05 %; (l)a content in stigmastadienes not exceeding 0,15   mg/kg. C.Subheading 1509 90 covers olive oil obtained by the treatment of olive oils falling within  subheading 1509 10 10 or 1509 10 90, whether or not blended with virgin olive oil, having the  following characteristics :  (a)an acid content, expressed as oleic acid, not exceeding 1,5  g per  100  g; (b)a wax content not exceeding 350  mg/kg; (c)a K270 extinction coefficient (100) not  higher than 1,0; (d)an extinction coefficient variation (AEK), in the 270  nm region, not higher  than 0,13; (e)an erythrodiol and uvaol content not exceeding 4,5 %; (f)a content in saturated fatty  acids at the 2-position in the triglycerides not exceeding 1,5 %; (g)the sum of transoleic isomers  not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %.  D.For the purposes of subheading 1510 00 10, 'crude oils` means oils, particularly olive residue  oils, with the following characteristics :  (a)an acid content, expressed as oleic acid, greater  than 2  g per 100  g; (b)an erythrodiol and uvaol content not lower than 12 %; (c)a content in  saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %; (d)the sum of  transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not  exceeding 0,10 %. E.Subheading 1510 00 90 covers oils obtained by the treatment of oils falling  within subheading 1510 00 10, whether or not blended with virgin olive oil, and oils not having the  characteristics of the oils referred to in additional notes 2 B, 2 C and 2 D. The oils falling  within the subheading must have a content in saturated fatty acids at the 2-position in the  triglycerides not exceeding 2,0 %, the sum of transoleic isomers lower than 0,4 % and the sum of  translinoleic + translinolenic isomers lower than 0,35 %. 3.Subheadings 1522 00 31 and 1522 00 39  do not cover :  (a)residues resulting from the treatment of fatty substances containing oil having  an iodine index, determined in accordance with the method laid down in Annex  XVI to Regulation  (EEC) No  2568/91, lower than 70 or higher than 100; (b)residues resulting from the treatment of  fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which  the peak area representing the retention volume of betasitosterol (), determined in accordance with  Annex  V to Regulation (EEC) No  2568/91, is less than 93,0  % of the total sterol peak areas.  4.The analytical methods for the determination of the characteristics of the products referred to  above are those laid down in the Annexes to Regulation (EEC) No  2568/91. >TABLE>SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND  VINEGAR;  TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESNote 1. In this section the term 'pellets`  means products which have been agglomerated either directly by compression or by the addition 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 or heading No  0504. 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  1902 or to the  preparations of heading No  2103 or 2104. For preparations containing liver, the provisions of the  second sentence shall not apply in determining the subheadings within heading No  1601 or 1602.  Subheading notes 1. For the purposes of subheading 1602 10, the expression 'homogenized  preparations` means preparations of meat, meat offal or blood, finely homogenized, put up for  retail sale as infant food or for dietetic purposes, in containers of a net weight content not  exceeding 250  g. 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   1602. 2. The fish and crustaceans specified in the subheadings of heading No  1604 or 1605 under  their common names only, are of the same species as those mentioned in Chapter  3 under the same  name. Additional notes 1. For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602  50 10, 1602 90 61, 1602 90 72 and 1602 90 74, the term 'uncooked` shall apply to products which  have not been subjected to any heat treatment or which have been subjected to a heat treatment  insufficient to ensure the coagulation of meat proteins in the whole of the product and which  therefore, in the case of subheadings 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74 show traces  of a pinkish liquid on the cut surface when the product is cut along a line passing through its  thickest part. 2. For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49  15, the expression 'parts thereof` applies only to prepared or preserved meat which, due to the  size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained  from hams, shoulders, loins, or collars of domestic swine, as the case may be. >TABLE>CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY Note 1. This chapter does not cover :  (a) sugar confectionery containing cocoa (heading No  1806); (b) chemically pure sugars (other than  sucrose, lactose, maltose, glucose and fructose) or other products of heading No  2940; 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 polarimeter reading of less than 99,5 %. Additional notes 1. For the purposes of  subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, 'raw sugar` means sugar, not  flavoured or coloured or containing any other added substances, containing, in the dry state, less  than 99,5 % by weight of sucrose determined by the polarimetric method. 2. For the purposes of  subheading 1701 99 10, 'white sugar` means sugar, not flavoured or coloured or containing any other  added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by  the polarimetric method. 3. For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and  1702 90 30, 'isoglucose` means the product obtained from glucose or its polymers with a content by  weight in the dry state of at least 10 % fructose. 4. For the purposes of subheading 1702 90 80,  'inulin syrup` means the immediate product, other than that falling within subheading 1702 60 90,  obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 %  fructose in free form or as sucrose. 5. When imported in the form of an assortment, goods falling  within subheading 1704  90 are subject to an agricultural component (EA) fixed according to the  average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the  assortment as a whole. >TABLE>CHAPTER 18 COCOA AND COCOA PREPARATIONS Notes 1. This chapter does not cover the  preparations of heading No  0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004. 2. Heading No   1806 includes sugar confectionery containing cocoa and, subject to note  1 to this chapter, other  food preparations containing cocoa. Additional notes 1. When imported in the form of an assortment,  goods falling within subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an  agricultural component (EA) fixed according to the average content in milk fats, milk proteins,  sucrose, isoglucose, glucose and starch of the assortment as a whole. 2. Subheadings 1806 90 11 and  1806 90 19 do not cover chocolates made entirely of one type of chocolate. >TABLE>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   1902, 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  2309); or (c) medicaments or other products of Chapter  30. 2. For the  purposes of heading No  1901, the terms 'flour` and 'meal` mean:   (a) cereal flour and meal of  Chapter  11; and (b) flour, meal and powder of vegetable origin of any chapter, other than flour,  meal or powder of dried vegetables (heading No  0712), of potatoes (heading No  1105) or of dried  leguminous vegetables (heading No  1106). 3. Heading No 1904 does not cover preparations containing  more than 6 % by weight of cocoa calculated on a totally defatted basis or coated with chocolate or  other food preparations containing cocoa of heading No 1806 (heading No 1806). 4. For the purposes  of heading No  1904, 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. Additional notes 1. Goods  of subheadings 1905 30, 1905 40 and 1905 90, presented in the form of an assortment, are subject to  an agricultural component (EA) fixed according to the average content in milk fats, milk proteins,  sucrose, isoglucose, glucose and starch of the assortment as a whole. 2. The expression 'sweet  biscuits` in subheading 1905 30 applies only to products having a water content of not more than 12  % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be  taken into consideration in determining these contents). 3. Subheading 1905 30 does not cover  waffles and wafers with a water content of more than 10 % by weight (subheading 1905 90 40). >TABLE>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  2104. 2. Heading Nos  2007 and 2008 do not apply to fruit jellies,  fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No   1704) or chocolate confectionery (heading No  1806). 3. Heading Nos  2001, 2004 and 2005 cover, as  the case may be, only those products of Chapter  7 or of heading No  1105 or 1106 (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  2002. 5. For the purposes of heading No   2009, the expression 'juices, unfermented and not containing added spirit` means juices of an  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 'homogenized vegetables` means  preparations of vegetables, finely homogenized, put up for retail sale as infant food or for  dietetic purposes, in containers of a net weight content not exceeding 250  g. 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  2005. 2. For the purposes of subheading 2007 10, the  expression 'homogenized preparations` means preparations of fruit, finely homogenized, put up for  retail sale as infant food or for dietetic purposes, in containers of a net weight content not  exceeding 250  g. 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  2007.  Additional notes 1. For the purposes of heading No  2001, vegetables, fruit, nuts and other edible  parts of plants prepared or preserved by vinegar or acetic acid must have a content of free,  volatile acid of 0,5 % by weight or more, expressed as acetic acid. 2. The content of various  sugars expressed as sucrose (sugar content) of the products classified within this chapter  corresponds to the figure indicated by a refractometer (used in accordance with the method  prescribed in the Annex to Regulation (EEC) No  558/93 at a temperature of 20 C and multiplied by  the factor : - 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99,  or - 0,95 in respect of products of the other headings. 3. The products classified within  subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar  when the 'sugar content` thereof exceeds by weight the percentages given hereunder, according to  the kind of fruit or edible part of plant concerned :   - pineapples and grapes : 13 %, - other  fruits, including mixtures of fruit, and other edible parts of plants : 9  %. 4. For the purposes  of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008  60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38  and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to  them :   - 'actual alcoholic strength by mass` : the number of kilograms of pure alcohol contained  in 100  kg of the product - '%  mas` : the symbol for alcoholic strength by mass. 5. The added  sugar content of products classified under heading No  2009 corresponds to the 'sugar content` less  the figures given hereunder, according to the kind of juice concerned :   - lemon or tomato juice :  3, - apple juice : 11, - grape juice : 15, - other fruit or vegetable juices, including mixtures of  juices : 13. 6. For the purposes of subheadings 2009 60 51 and 2009 60 71, 'concentrated grape  juice (including grape must)` means grape juice (including grape must) for which the figure  indicated by a refractometer (used in accordance with the method prescribed in the Annex to  Regulation (EEC) No  558/93) at a temperature of 20 C is not less than 50,9  %. 7. For the purposes  of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 59,  2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92,  2008 92 94, 2008 92 97, 2008 99 36, 2008 99 38, 2009 80 36, 2009 80 73, 2009 80 88, 2009 80 97,  2009 90 92, 2009 90 95 and 2009 90 97, 'tropical fruit` means guavas, mangoes, mangosteens, papaws  (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola  and pitahaya. 8. For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93,  2008 19 11, 2008 19 51, 2008 19 59, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51,  2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94 and 2008 92 97, 'tropical nuts` means coconuts,  cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts. >TABLE>CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS Notes 1. This chapter does not cover  : (a) mixed vegetables of heading No  0712; (b) roasted coffee substitutes containing coffee in any  proportion (heading No  0901); (c) flavoured tea (heading No  0902); (d) spices or other products  of heading Nos  0904 to  0910; (e) food preparations, other than the products described in heading  No  2103 or  2104, 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); (f)  yeast put up as a medicament or other products of heading No  3003 or 3004; or (g) prepared enzymes  of heading No  3507. 2. Extracts of the substitutes referred to in note  1  (b) are to be  classified within heading No  2101. 3. For the purposes of heading No  2104, the expression  'homogenized composite food preparations` means preparations consisting of a finely homogenized  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. Additional notes  1. For the purposes of subheadings 2106 10 20 and 2106 90 92, the term 'starch` also covers starch  breakdown products. 2. For the purposes of subheading 2106 90 10, the term 'cheese fondues` shall  be taken to mean preparations containing 12 % or more but less than 18 % of milk fats and made from  melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch  and spices and put up in immediate packings of a net capacity of 1  kg or less. Entry under the  aforementioned subheading is furthermore subject to the production of a certificate issued in  accordance with the conditions laid down in the relevant Community provisions. 3. For the purposes  of subheading 2106 90 30, 'isoglucose` means the product obtained from glucose or its polymers with  a content by weight in the dry state of at least 10 % fructose. >TABLE>CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR Notes 1. This chapter does not cover :  (a) products of this chapter (other than those of heading No  2209) prepared for culinary purposes  and thereby rendered unsuitable for consumption as beverages (generally heading No  2103); (b) sea  water (heading No  2501); (c) distilled or conductivity water or water of similar purity (heading  No  2851); (d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No   2915); (e) medicaments of heading No  3003 or 3004; or (f) 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   2202, the term 'non-alcoholic beverages` means beverages of an alcoholic strength by volume not  exceeding 0,5 %  vol. Alcoholic beverages are classified within heading Nos  2203 to 2206 or  heading No  2208 as appropriate. Subheading note 1. For the purposes of subheading 2204 10, the  expression 'sparkling wine` means wine which, when kept at a temperature of 20 C in closed  containers, has an excess pressure of not less than 3  bar. Additional notes  1. For the purposes  of heading Nos  2204 and 2205 and subheading 2206 00 10 : (a) 'actual alcoholic strength by volume`  means the number of volumes of pure alcohol contained at a temperature of 20 C in 100  volumes of  the product at that temperature; (b) 'potential alcoholic strength by volume` means the number of  volumes of pure alcohol at a temperature of 20 C capable of being produced by total fermentation of  the sugars contained in 100  volumes of the product at that temperature; (c) 'total alcoholic  strength by volume` means the sum of the actual and potential alcoholic strengths; (d) 'natural  alcoholic strength by volume` means the total alcoholic strength by volume of a product before any  enrichment; (e) '% vol` is the symbol for alcoholic strength by volume.  2. For the purposes of  subheading 2204 30 10, 'grape must in fermentation` means the product derived from the fermentation  of grape must, having an actual alcoholic strength by volume of more than 1 %  vol and less than  three-fifths of its total alcoholic strength by volume.  3. For the purposes of subheadings 2204 21  and 2204 29 :   A. 'total dry extract` means the content in grams per litre of all the substances  in a product which, under given physical conditions, do not volatilize. The total dry extract must  be determined with the densimeter at 20 C; B.   (a) the presence in the products falling within  subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 of the quantities of total dry  extract per litre indicated in I, II, III and IV does not affect their classification :  I.  products of an actual alcoholic strength by volume of not more than 13 %  vol : 90  g or less of  total extract per litre;  II. products of an actual alcoholic strength by volume of more than 13 %   vol but not more than 15 %  vol : 130  g or less of total dry extract per litre; III. products of  an actual alcoholic strength by volume of more than 15 % vol but not more than 18 %  vol : 130  g  or less of total dry extract per litre;  IV. products of an actual alcoholic strength by volume of  more than 18 %  vol but not more than 22 %  vol : 330  g or less of total dry extract per litre.  Products with a total dry extract exceeding the maximum quantity shown above in each category are  to be classified in the next following category, except that if the total dry extract exceeds 330   g/l the products are to be classified in subheadings 2204 21 99 and 2204 29 99; (b) the above rules  do not apply to products falling within subheadings 2204 21 93, 2204 21 97, 2204 29 93 and 2204 29  97.  4. Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include  :   (a) grape must with fermentation arrested by the addition of alcohol, that is to say a product  : - having an actual alcoholic strength by volume of not less than 12 %  vol but less than 15 %   vol,  and - obtained by the addition to unfermented grape must having a natural alcoholic strength  by volume of not less than 8,5 %  vol of a product derived from the distillation of wine; (b) wine  fortified for distillation, that is to say a product :   - having an actual alcoholic strength by  volume of not less than 18 %  vol but not more than 24 %  vol, - obtained exclusively by the  addition to wine containing no residual sugar of an unrectified product derived from the  distillation of wine and having a maximum actual alcoholic strength by volume of 86 %  vol,  and -  having a maximum volatile acidity of 1,5  g/l, expressed as acetic acid; (c) liqueur wine, that is  to say a product :   - having a total alcoholic strength by volume of not less than 17,5 %  vol and  an actual alcoholic strength by volume of not less than 15 %  vol but not more than 22 %  vol,  and  - obtained from grape must or wine, which must come from vine varieties approved in the third  country of origin for the production of liqueur wine and have a minimum natural alcoholic strength  by volume of 12 %  vol, - by freezing,  or - by the addition during or after fermentation : - of a  product derived from the distillation of wine, or - of concentrated grape must or, in the case of  certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is  traditional, of grape must concentrated by direct heat, which, apart from this operation,  corresponds to the definition of concentrated grape must, or - of a mixture of these products.  However, certain quality liqueur wines appearing on a list to be adopted may be obtained from  unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by  volume of 12 %  vol.  5. For the purposes of subheadings 2204 21 11 to 2204 21 78, 2204 21 81, 2204  21 82 and 2204 29 12 to 2204 29 58, 2204 29 81 and 2204 29 82, 'quality wines produced in specified  regions` are wines produced in the European Community which comply with the provisions of Council  Regulation (EEC) No  823/87 of 16  March 1987 laying down special provisions relating to quality  wines produced in specified regions (OJ No  L  84, 27. 3. 1987, p.  59) and the provisions adopted  in implementation of the aforesaid Regulation and defined in national regulations.  6. For the  purposes of subheadings 2204 30 92 and 2204 30 96, 'concentrated grape must` means grape must for  which the figure indicated by a refractometer (used in accordance with the method prescribed in the  Annex to Regulation (EEC) No  558/93) at a temperature of 20 C is not less than 50,9 %.  7. Only  vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an  actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products falling  within heading No  2205.  8. For the purposes of subheading 2206 00 10, the expression 'piquette`  means the product obtained by the fermentation of untreated grape marc macerated in water or by the  extraction of fermented grape marc with water.  9. For the purposes of subheadings 2206 00 31 and  2206 00 39, the following are regarded as 'sparkling` :   - fermented beverages in bottles with  'mushroom` stoppers held in place by ties or fastenings, - fermented beverages otherwise put up,  with an excess pressure of not less than 1,5  bar, measured at a temperature of 20 C. 10. For the  purposes of subheadings 2209 00 11 and 2209 00 19, the expression 'wine vinegar` means vinegar  obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60   g/l, expressed as acetic acid. >TABLE>CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER  Note 1. Heading No 2309 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. Additional notes 1. Subheading 2303 10 19 includes  only residues from the manufacture of starch from maize and does not cover blends of such residues  with products derived from other plants or products derived from maize otherwise than in the course  of the production of starch by the wet process.  These residues may, however, contain residues from  the extraction of maize germ oil by the wet milling process, screenings from maize used in the wet  process in a proportion not exceeding 15 % by weight and residues of maize steep-water, from the  wet process, including residues of steep-water used for the manufacture of alcohol or of other  starch derived products. Their starch content may not exceed 28 % by weight on the dry product in  accordance with the method contained in Annex  I . I to Commission Directive 72/199/EEC and their  fat content cannot exceed 4,5 % by weight on the dry product determined in accordance with method   A contained in Annex  I to Commission Directive 84/4/EEC. 2. Subheading 2306 70 00 includes only  residues from the extraction of oil from the maize (corn) germs, excluding products containing  components from parts of maize grains which have been added after processing and have not been  subjected to the oil extraction process. 3. For the purposes of subheadings 2307 00 11, 2307 00 19,  2308 90 11 and 2308 90 19, the following expressions shall have the meanings hereby assigned to  them :   - 'actual alcoholic strength by mass` : the number of kilograms of pure alcohol contained  in 100  kg of the product, - 'potential alcoholic strength by mass` : the number of kilograms of  pure alcohol capable of being produced by total fermentation of the sugars contained in 100  kg of  the product, - 'total alcoholic strength by mass` : the sum of the actual and potential alcoholic  strengths by mass, - '% mas` : the symbol for alcoholic strength by mass. 4. For the purposes of  subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression 'milk products`  means the products falling within heading Nos  0401, 0402, 0404, 0405 and 0406 and within  subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90  51. >TABLE>CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note 1. This chapter does  not cover medicinal cigarettes (Chapter 30). >TABLE>SECTION V MINERAL PRODUCTSCHAPTER 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 crystallization), 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  2802); (b) earth  colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No  2821);  (c) medicaments or other products of Chapter  30; (d) perfumery, cosmetic or toilet preparations  (Chapter  33); (e) setts, curbstones or flagstones (heading No  6801); mosaic cubes or the like  (heading No  6802); roofing, facing or damp course slates (heading No  6803); (f) precious or  semi-precious stones (heading No  7102 or 7103); (g) cultured crystals (other than optical  elements) weighing not less than 2,5  g each, of sodium chloride or of magnesium oxide, of heading  No  3824; optical elements of sodium chloride or of magnesium oxide (heading No  9001); (h)  billiard chalks (heading No  9504); or (ij) writing or drawing chalks or tailors' chalks (heading  No  9609). 3. Any products classifiable within heading No  2517 and any other heading of the  chapter are to be classified within heading No  2517. 4. Heading No  2530 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. >TABLE>CHAPTER 26 ORES, SLAG AND ASH Notes 1. This chapter does not cover : (a) slag or  similar industrial waste prepared as macadam (heading No  2517); (b) natural magnesium carbonate  (magnesite), whether or not calcined (heading No  2519); (c) basic slag of Chapter  31; (d) slag  wool, rock wool or similar mineral wools (heading No  6806); (e) waste or scrap of precious metal  or of metal clad with precious metal; other waste or scrap containing precious metal or precious  metal compounds, of a kind used principally for the recovery of precious metal (heading No  7112);  or (f) copper, nickel or cobalt mattes produced by any process of smelting (Section  XV). 2. For  the purposes of heading Nos  2601 to 2617, the term 'ores` means minerals of mineralogical species  actually used in the metallurgical industry for the extraction of mercury, of the metals of heading  No  2844 or of the metals of Section  XIV or  XV, even if the are intended for non-metallurgical  purposes. Heading Nos  2601 to 2617 do not, however, include minerals which have been submitted to  processes not normal to the metallurgical industry. 3. Heading No  2620 applies only to ash and  residues of a kind used in industry either for the extraction of metals or as a basis for the  manufacture of chemical compounds of metals. >TABLE>CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;   BITUMINOUS SUBSTANCES; MINERAL WAXES Notes 1. This chapter does not cover : (a) separate chemically  defined organic compounds, other than pure methane and propane which are to be classified within  heading No  2711; (b) medicaments of heading No  3003 or 3004; or (c) mixed unsaturated  hydrocarbons of heading No  3301, 3302 or 3805. 2. References in heading No 2710 to 'petroleum oils  and oils obtained from bituminous minerals` include not only petroleum oils and oils obtained from  bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated  hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents  exceeds that of the aromatic constituents.   However, the references do not include liquid  synthetic polyolefins of which less than 60 % by volume distils at 300 C, after conversion to 1 013  mbar when a reduced-pressure distillation method is used (Chapter  39). Subheading notes 1. For the  purposes of subheading 2701 11, 'anthracite` means coal having a volatile matter limit (on a dry,  mineral- matter-free basis) not exceeding 14 %. 2. For the purposes of subheading 2701 12,  'bituminous coal` means coal having a volatile matter limit (on a dry, mineral-matter-free basis)  exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or  greater than 5 833  kcal/kg. 3. For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40  and 2707 60, the terms 'benzole`, 'toluole`, 'xylole`, 'naphthalene` and 'phenols` apply to  products which contain more than 50 % by weight of benzene, toluene, xylene, naphthalene or  phenols, respectively. Additional notes () 1. For the purposes of heading No 2710 : (a) 'light  oils` (subheadings 2710 00 11 to 2710 00 39) means oils and preparations of which 90 % or more by  volume (including losses) distils at 210  C (ASTM D  86 method); (b) 'special spirits` (subheadings  2710 00 21 and 2710 00 25) means light oils as defined in paragraph  (a), not containing any  anti-knock preparations, and with a difference of not more than 60  C between the temperatures at  which 5 % and 90 % by volume (including losses) distil; (c) 'white spirit` (subheading 2710 00 21)  means special spirits as defined in paragraph  (b) with a flash-point higher than 21  C by the  Abel-Pensky method (); (d) 'medium oils` (subheadings 2710 00 41 to 2710 00 59) means oils and  preparations of which less than 90 % by volume (including losses) distils at 210 C and 65 % or more  by volume (including losses) distils at 250 C (ASTM D  86 method); (e) 'heavy oils` (subheadings  2710 00 61 to 2710 00 98) means oils and preparations of which less than 65 % by volume (including  losses) distils at 250 C by the ASTM  D 86 method or of which the distillation percentage at 250 C  cannot be determined by that method; (f) 'gas oils` (subheadings 2710 00 61 to 2710 00 69) means  heavy oils as defined in paragraph  (e) of which 85 % or more by volume (including losses) distils  at 350 C (ASTM D  86 method); (g) 'fuel oils` (subheadings 2710 00 71 to 2710 00 78) means heavy  oils as defined in paragraph  (e) (other than gas oils as defined in paragraph  (f)) which, for a  corresponding diluted colour  C, have a viscosity  V : - not exceeding that shown in line  I of the  following table when the sulphated ashes content is less than 1  % by the ASTM D  874 method and  the saponification index is less than 4  by the ASTM D  939-54 method, - exceeding that shown in  line  II when the pour point is not less than 10 C by the ASTM D  97 method, - exceeding that shown  in line  I but not exceeding that shown in line  II when 25 % or more by volume distils at 300 C by  the ASTM D  86 method or, if less than 25 % by volume distils at 300 C, when the pour point is  higher than 10 C below zero by the ASTM D  97 method. These provisions apply only to oils having a  diluted colour C of less than  2.   >TABLE>R2448.2The term 'viscosity V` means the kinematic  viscosity at 50 C expressed in 10 P6  m²  s P1 by the ASTM D  445 method. The term 'diluted colour  C` means the colour of a product, as determined by the ASTM D  1500 method, after one part of such  product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be  determined immediately after dilution. Subheadings 2710 00 71 to 2710 00 78 cover only fuel oils of  natural colour. These subheadings do not cover heavy oils defined in paragraph  (e) for which it is  not possible to determine : - the distillation percentage at 250 C by the ASTM D  86 method (zero  shall be deemed to be a percentage), - the kinematic viscosity at 50 C by the ASTM D  445 method, -  or the diluted colour  C by the ASTM  D 1500  method. Such products fall within subheadings 2710 00  81 to 2710 00 98. 2.For the purposes of heading No 2712, the expression 'crude petroleum jelly`  (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than  4,5 by the ASTM D  1500 method. 3.For the purposes of subheadings 2712 90 31 to 2712 90 39), the  term 'crude` shall be taken to apply to products :  (a)with an oil content of 3,5 or higher by the  ASTM D  721 method, if their viscosity at 100 C is lower than 9×10 P6 m² s P1 by the ASTM D  445  method;  or (b)of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at  100 C is 9×10 P6 m² s P1 or higher by the ASTM D  445 method. 4.For the purposes of heading Nos  2710, 2711 and 2712, the term 'specific process` shall be taken to apply to the following  operations :  (a)vacuum distillation; (b)redistillation by a very thorough fractionation process;  (c)cracking; (d)reforming; (e)extraction by means of selective solvents; (f)the process comprising  all the following operations : processing with concentrated sulphuric acid, oleum or sulphuric  anhydride; neutralization with alkaline agents; decolorization and purification with naturally  active earth, activated earth, activated charcoal or bauxite; (g)polymerization; (h)alkylation;  (ij)isomerization; (k)(in respect of products of subheadings 2710 00 61 to 2710 00 98 only)  desulphurization with hydrogen resulting in a reduction of at least 85 % of the sulphur content of  the products processed (ASTM D  1266-59 T method); (l)(in respect of products of heading No 2710  only) deparaffining by a process other than filtering; (m)(in respect of products of subheadings  2710 00 61 to 2710 00 98 only) treatment with hydrogen at a pressure of more than 20  bar and a  temperature of more than 250 C with the use of a catalyst, other than to effect desulphurization,  when the hydrogen constitutes an active element in a chemical reaction. The further treatment with  hydrogen of lubricating oils of subheadings 2710 00 81 to 2710 00 98 (e.g. hydrofinishing or  decolorization) in order, more especially, to improve colour or stability shall not, however, be  deemed to be a specific process; (n)(in respect of products of subheadings 2710 00 71 to 2710 00 78  only) atmospheric distillation, on condition that less than 30 % of these products distils, by  volume, including losses, at 300 C by the ASTM D  86 method. If 30 % or more by volume, including  losses, of such products distils at 300 C by the ASTM D  86 method, the quantities of products  which may be obtained during the atmospheric distillation and which fall within subheadings 2710 00  11 to 2710 00 39 or 2710 00 41 to 2710 00 59 shall be dutiable at the same rates as those provided  for under subheadings 2710 00 74 to 2710 00 78 according to the kind and value of the products used  and on the net weight of the products obtained. This rule shall not apply to products so obtained  which, within a period of six months and subject to such other conditions as may be determined by  the competent authorities, are to undergo a specific process or chemical transformation by a  process not being a specific process; (o)(in respect of products of subheadings 2710 00 81 to 2710  00 98 only) treatment by means of a high-frequency electrical brush-discharge. Should any  preparatory treatment prior to the abovementioned treatments be necessary by reason of technical  requirements, the customs exemption shall apply only to the quantities of the products intended for  and actually subjected to such abovementioned treatments; any waste products arising during  preparatory treatment shall also be exempt from customs duty. 5.The quantities of products which  may be obtained during chemical transformation, or during preparatory treatment which may be  necessary by reason of technical requirements, and which fall within heading Nos or subheadings  2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90  90, 2713 90, 2901 10 10, 2902 20 10, 2902 30 10 and 2902 44 10 shall be dutiable at the same rates  as those provided for in respect of products 'for other purposes`, according to the kind and value  of the products used and on the net weight of the products obtained. This rule shall not apply to  such products falling within heading Nos 2710 to 2712 which, within a period of six months and  subject to such other conditions as may be determined by the competent authorities, are to undergo  a specific process or further chemical transformation. 6.Subheading 2710 00 85 covers only oils to  be mixed with other oils, with the products of heading No 3811 or with thickeners in order to  produce oils, greases or lubricating preparations, by enterprises which, because of the plant with  which they are equipped, cannot claim exemption from customs duty under the terms of additional  note  5 relating to heading No  2710, and which process such oils for resale in plants equipped  with all the following :  -at least two storage tanks for the basic oils in bulk, -at least one  mixing tank, with power-driven mixing equipment, with or without heating equipment, and with  provision for the incorporation of additives, and -packaging equipment. These last three  requirements concerning plant equipment are also applicable when the mixing is carried out in  rented plants or by a subcontractor. >TABLE>SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED  INDUSTRIESNotes 1.  (a) Goods (other than radioactive ores) answering to a description in heading  No  2844 or 2845 are to be classified within those headings and within no other heading of the  nomenclature. (b) Subject to paragraph (a), goods answering to a description in heading No  2843 or  2846 are to be classified within those headings and within no other heading of this section. 2.  Subject to note  1, goods classifiable within heading No  3004, 3005, 3006, 3212, 3303, 3304, 3305,  3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are  to be classified within those headings and within no other heading of the nomenclature. 3. Goods  put up in sets consisting of two or more separate constituents, some or all of which fall in this  section and are intended to be mixed together to obtain a product of Section  VI or VII, are to be  classified within the heading appropriate to that product, provided that the constituents are :    (a) having regard to the manner in which they are put up, clearly identifiable as being intended to  be used together without first being repacked; (b) presented together; and (c) identifiable,  whether by their nature or by the relative proportions in which they are present, as being  complementary one to another. CHAPTER 28 INORGANIC CHEMICALS : ORGANIC OR INORGANIC COMPOUNDS OF  PRECIOUS METALS,  OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES Notes 1. Except  where the context otherwise requires, the headings of this chapter apply only to : (a) separate  chemical elements and separate chemically defined compounds, whether or not containing impurities;  (b) the products mentioned in (a) dissolved in water; (c) the products mentioned in (a) dissolved  in other solvents provided that the solution constitutes a normal and necessary method of putting  up these products adopted solely for reasons of safety or for transport and that the solvent does  not render the product particularly suitable for specific use rather than for general use; (d) the  products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking  agent) necessary for their preservation or transport; (e) the products mentioned in (a), (b), (c)  or (d) with an added anti-dusting agent or a colouring substance added to facilitate their  identification or for safety reasons, provided that the additions do not render the product  particularly suitable for specific use rather than for general use. 2. In addition to dithionites  and sulphoxylates, stabilized with organic substances (heading No 2831), carbonates and  peroxocarbonates of inorganic bases (heading No 2836), cyanides, cyanide oxides and complex  cyanides of inorganic bases (heading No  2837), fulminates, cyanates and thiocyanates, of inorganic  bases (heading No  2838), organic products included in heading Nos  2843 to 2846 and carbides  (heading No 2849), only the following compounds of carbon are to be classified in this chapter :    (a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or  complex cyanogen acids (heading No 2811); (b) halide oxides of carbon (heading No 2812); (c) carbon  disulphide (heading No 2813); (d) thiocarbonates, selenocarbonates, tellurocarbonates,  selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex  cyanates, of inorganic bases (heading No 2842); (e) hydrogen peroxide, solidified with urea  (heading No  2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and  cyanamide and its metal derivatives (heading No 2851) other than calcium cyanamide, whether or not  pure (Chapter 31). 3. Subject to the provisions of note  1 to Section  VI, this chapter does not  cover :   (a) sodium chloride or magnesium oxide, whether or not pure, or other products of Section   V; (b) organo-inorganic compounds other than those mentioned in note  2; (c) products mentioned in  note  2, 3, 4 or 5 to Chapter 31; (d) inorganic products of a kind used as luminophores, of heading  No 3206; (e) artificial graphite (heading No 3801); products put up as charges for  fire-extinguishers or put up in fire-extinguishing grenades, of heading No  3813; ink removers put  up in packings for retail sale, of heading No  3824; cultured crystals (other than optical  elements) weighing not less than 2,5  g each, of the halides of the alkali or alkaline-earth  metals, of heading No  3824; (f) precious or semi-precious stones (natural, synthetic or  reconstructed) or dust or powder of such stones (heading Nos  7102 to 7105), or precious metals or  precious metal alloys of Chapter 71; (g) the metals, whether or not pure, metal alloys or cermets,  including sintered metal carbides (metal carbides sintered with a metal), of Section  XV; or (h)  optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No  9001). 4. Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a  metal acid of sub-chapter IV are to be classified in heading No 2811. 5. Heading Nos 2826 to 2842  apply only to metal or ammonium salts or peroxysalts.   Except where the context otherwise  requires, double or complex salts are to be classified in heading No 2842. 6. Heading No 2844  applies only to :   (a) technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No  84) and all elements with an atomic number greater than 84; (b) natural or artificial radioactive  isotopes (including those of the precious metals or of the base metals of Sections XIV and XV),  whether or not mixed together; (c) compounds, inorganic or organic, of these elements or isotopes,  whether or not chemically defined, whether or not mixed together; (d) alloys, dispersions  (including cermets), ceramic products and mixtures containing these elements or isotopes or  inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0,002  ìCi/g); (e) spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) radioactive  residues whether or not usable. The term 'isotopes`, for the purposes of this note and of the  wording of heading Nos  2844 and 2845, refers to : - individual nuclides, excluding, however, those  existing in nature in the monoisotopic state, - mixtures of isotopes of one and the same element,  enriched in one or several of the said isotopes, that is, elements of which the natural isotopic  composition has been artificially modified. 7. Heading No 2848 includes copper phosphide (phosphor  copper) containing more than 15 % by weight of phosphorus. 8. Chemical elements (for example,  silicon and selenium) doped for use in electronics are to be classified within this chapter,  provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in  the form of discs, wafers or similar forms, they fall within heading No  3818. Additional note 1.  Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts. >TABLE>CHAPTER 29 ORGANIC CHEMICALS Notes 1. Except where the context otherwise requires,  the headings of this chapter apply only to : (a) separate chemically defined organic compounds,  whether or not containing impurities; (b) mixtures of two or more isomers of the same organic  compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers  (other than stereoisomers), whether or not saturated (Chapter  27); (c) the products of heading Nos   2936 to 2939 or the sugar ethers and sugar esters, and their salts, of heading No 2940, or the  products of heading No  2941, whether or not chemically defined; (d) the products mentioned in (a),  (b) or (c) dissolved in water; (e) the products mentioned in (a), (b) or (c) dissolved in other  solvents provided that the solution constitutes a normal and necessary method of putting up these  products adopted solely for reasons of safety or for transport and that the solvent does not render  the product particularly suitable for a specific use rather than for general use; (f) the products  mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking  agent) necessary for their preservation or transport; (g) the products mentioned in (a), (b), (c),  (d), (e) or (f) with an added anti-dusting agent or a colouring or odoriferous substance added to  facilitate their identification or for safety reasons, provided that the additions do not render  the product particularly suitable for a specific use rather than for general use; (h) the following  products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers  used for these salts and diazotizable amines and their salts. 2. This chapter does not cover :    (a) goods of heading No 1504 or crude glycerol of heading No 1520; (b) ethyl alcohol (heading No  2207 or 2208); (c) methane or propane (heading No 2711); (d) the compounds of carbon mentioned in  note 2 to Chapter  28; (e) urea (heading No 3102 or 3105); (f) colouring matter of vegetable or  animal origin (heading No  3203), synthetic organic colouring matter, synthetic organic products of  a kind used as fluorescent brightening agents or as luminophores (heading No 3204) or dyes or other  colouring matter put up in forms or packings for retail sale (heading No 3212); (g) enzymes  (heading No 3507); (h) metaldehyde, hexamethylenetetramine or similar substances, put up in forms  (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels  in containers of a kind used for filling or refilling cigarette or similar lighters and of a  capacity not exceeding 300  cm³ (heading No 3606); (ij) products put up as charges for  fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put  up in packings for retail sale, of heading No 3824; or (k) optical elements, for example, of  ethylenediamine tartrate (heading No 9001). 3. Goods which could be included in two or more of the  headings of this chapter are to be classified in that one of those headings which occurs last in  numerical order. 4. In heading Nos 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to  halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound  derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or  nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as  'nitrogen-functions` for the purposes of heading No  2929.   For the purposes of heading Nos 2911,  2912, 2914, 2918 and 2922, 'oxygen-function` is to be restricted to the functions (the  characteristic organic oxygen-containing groups) referred to in heading Nos 2905 to 2920. 5.   (a)  The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of  these sub-chapters are to be classified with that compound which is classified within the heading  which occurs last in numerical order in these sub-chapters. (b) Esters of ethyl alcohol with  acid-function organic compounds of sub-chapters I to VII are to be classified within the same  heading as the corresponding acid-function compounds. (c) Subject to note 1 to Section VI and note   2 to Chapter 28 : (1) inorganic salts of organic compounds such as acid-, phenol- or enol-function  compounds or organic bases, of sub-chapters I to  X or heading No 2942, are to be classified within  the heading appropriate to the organic compound; and (2) salts formed between organic compounds of  sub-chapters I to X or heading No 2942 are to be classified within the heading appropriate to the  base or to the acid (including phenol- or enol-function compounds) from which they are formed,  whichever occurs last in numerical order in the chapter. (d) Metal alcoholates are to be classified  within the same heading as the corresponding alcohols except in the case of ethanol (heading No  2905). (e) Halides of carboxylic acids are to be classified within the same heading as the  corresponding acids. 6. The compounds of heading Nos 2930 and 2931 are organic compounds the  molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other  non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon  atoms.   Heading No 2930 (organo-sulphur compounds) and heading No 2931 (other organo-inorganic  compounds) do not include sulphonated or halogenated derivatives (including compound derivatives)  which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of  sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or  compound derivatives). 7. Heading Nos 2932, 2933 and 2934 do not include epoxides with a  three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides  of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic  acids, or imides of polybasic acids.   These provisions apply only when the ring-position  hetero-atoms are those resulting solely from the cyclizing function or functions here listed.  Subheading note 1. Within any one heading of this chapter, derivatives of a chemical compound (or  group of chemical compounds) are to be classified in the same subheading as that compound (or group  of compounds) provided that they are not more specifically covered by any other subheading and that  there is no residual subheading named 'other` in the series of subheadings concerned. Additional  note 1. For the purposes of subheading 2937 22 00, the expression 'adrenal cortical hormones` means  natural adrenal cortical hormones, or those reproduced by synthesis, and their derivatives,  provided that the latter retain hormonal activity. >TABLE>CHAPTER 30 PHARMACEUTICAL PRODUCTS Notes 1. This chapter does not cover : (a)  foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic  beverages and mineral waters) (Section  IV); (b) plasters specially calcined or finely ground for  use in dentistry (heading No  2520); (c) aqueous distillates or aqueous solutions of essential  oils, suitable for medicinal uses (heading No  3301); (d) preparations of heading Nos  3303 to  3307, even if they have therapeutic or prophylactic properties; (e) soap or other products of  heading No  3401 containing added medicaments; (f) preparations with a basis of plaster for use in  dentistry (heading No  3407); or (g) blood albumin not prepared for therapeutic or prophylactic  uses (heading No  3502). 2. For the purposes of heading No  3002, the expression 'modified  immunological products` applies only to monoclonal antibodies (MABs), antibody fragments, antibody  conjugates and antibody fragment conjugates. 3. For the purposes of heading Nos  3003 and 3004 and  of note  4  (d) to this chapter, the following are to be treated :   (a) as unmixed products : (1)  unmixed products dissolved in water; (2) all goods of Chapter 28 or 29; and (3) simple vegetable  extracts of heading No  1302, merely standardized or dissolved in any solvent; (b) as products  which have been mixed :   (1) colloidal solutions and suspensions (other than colloidal sulphur);  (2) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and (3) salts  and concentrates obtained by evaporating natural mineral waters. 4. Heading No  3006 applies only  to the following, which are to be classified in that heading and in no other heading of the  nomenclature :   (a) sterile surgical catgut, similar sterile suture materials and sterile tissue  adhesives for surgical wound closure; (b) sterile laminaria and sterile laminaria tents; (c)  sterile absorbable surgical or dental haemostatics; (d) opacifying preparations for X-ray  examinations and diagnostic reagents designed to be administered to the patient, being unmixed  products put up in measured doses or products consisting of two or more ingredients which have been  mixed together for such uses; (e) blood-grouping reagents; (f) dental cements and other dental  fillings; bone reconstruction cements; (g) first-aid boxes and kits; and (h) chemical contraceptive  preparations based on hormones or spermicides. >TABLE>CHAPTER 31 FERTILIZERS Notes 1. This chapter does not cover : (a) animal blood of  heading No  0511; (b) separate chemically defined compounds (other than those answering to the  descriptions in note  2  (A), 3  (A), 4  (A) or 5); or (c) cultured potassium chloride crystals  (other than optical elements) weighing not less than 2,5  g each, of heading No  3824; optical  elements of potassium chloride (heading No  9001). 2. Heading No  3102 applies only to the  following goods, provided that they are not put up in the forms or packages described in heading No   3105 :   (A) goods which answer to one or other of the descriptions given below : (i) sodium  nitrate, whether or not pure; (ii) ammonium nitrate, whether or not pure; (iii) double salts,  whether or not pure, of ammonium sulphate and ammonium nitrate; (iv) ammonium sulphate, whether or  not pure; (v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium  nitrate; (vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium  nitrate; (vii) calcium cyanamide, whether or not pure or treated with oil; (viii) urea, whether or  not pure; (B) fertilizers consisting of any of the goods described in (A) mixed together; (C)  fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) mixed  with chalk, gypsum or other inorganic non-fertilizing substances; (D) liquid fertilizers consisting  of the goods of subparagraph (A) (ii) or (viii), or of mixtures of those goods, in an aqueous or  ammoniacal solution. 3. Heading No 3103 applies only to the following goods, provided that they are  not put up in the forms or packages described in heading No  3105 :   (A) goods which answer to one  or other of the descriptions given below : (i) basic slag; (ii) natural phosphates of heading No   2510, calcined or further heat-treated than for the removal of impurities; (iii) superphosphates  (single, double or triple); (iv) calcium hydrogenorthophosphate containing not less than 0,2  % by  weight of fluorine calculated on the dry anhydrous product; (B) fertilizers consisting of any of  the goods described in (A) mixed together, but with no account being taken of the fluorine content  limit; (C) fertilizers consisting of any of the goods described in (A) or (B), but with no account  being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic  non-fertilizing substances. 4. Heading No 3104 applies only to the following goods, provided that  they are not put up in the forms or packages described in heading No  3105 :   (A) goods which  answer to one or other of the descriptions given below : (i) crude natural potassium salts (for  example, carnallite, kainite and sylvite); (ii) potassium chloride, whether or not pure, except as  provided in note  1  (c); (iii) potassium sulphate, whether or not pure; (iv) magnesium potassium  sulphate, whether or not pure; (B) fertilizers consisting of any of the goods described in (A)  above mixed together. 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium  hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are  to be classified within heading No  3105. 6. For the purposes of heading No  3105, the term 'other  fertilizers` applies only to products of a kind used as fertilizers and containing, as an essential  constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium. >TABLE>CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES,   PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES;  PUTTY AND OTHER MASTICS; INKS Notes 1.  This chapter does not cover : (a) separate chemically defined elements or compounds (except those  of heading No  3203 or 3204, inorganic products of a kind used as luminophores (heading No  3206),  glass obtained from fused quartz or other fused silica in the forms provided for in heading No   3207, and also dyes and other colouring matter put up in forms or packings for retail sale of  heading No  3212); (b) tannates or other tannin derivatives of products of heading Nos  2936 to  2939, 2941 or 3501 to 3504; or (c) mastics of asphalt or other bituminous mastics (heading No   2715). 2. Heading No  3204 includes mixtures of stabilized diazonium salts and couplers for the  production of azo dyes. 3. Heading Nos  3203 to 3206 apply also to preparations based on colouring  matter (including, in the case of heading No  3206, colouring pigments of heading No  2530 or  Chapter  28, metal flakes and metal powders), of a kind used for colouring any material or used as  ingredients in the manufacture of colouring preparations. The headings do not apply, however, to  pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture  of paints, including enamels (heading No  3212), or to other preparations of heading Nos  3207,  3208, 3209, 3210, 3212, 3213 and  3215. 4. Heading No  3208 includes solutions (other than  collodions) consisting of any of the products specified in heading Nos  3901 to 3913 in volatile  organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution. 5. The  expression 'colouring matter` in this chapter does not include products of a kind used as extenders  in oil paints, whether or not they are also suitable for colouring distempers. 6. The expression  'stamping foils` in heading No  3212 applies only to thin sheets of a kind used for printing, for  example, book covers or hat bands, and consisting of :   (a) metallic powder (including powder of  precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) metal  (including precious metal) or pigment, deposited on a supporting sheet of any material. >TABLE>CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET  PREPARATIONS Notes 1. This chapter does not cover : (a) natural oleoresins or vegetable extracts of  heading No  1301 or 1302; (b) soap or other products of heading No  3401; or (c) gum, wood or  sulphate turpentine or other products of heading No  3805. 2. The expression 'odoriferous  substances` in heading No  3302 refers only to the substances of heading No  3301, to odoriferous  constituents isolated from those substances or to synthetic aromatics. 3. Heading Nos  3303 to 3307  apply inter alia to products, whether or not mixed (other than aqueous distillates and aqueous  solutions of essential oils), suitable for use as goods of these headings and put up in packings of  a kind sold by retail for such use. 4. The expression 'perfumery, cosmetic or toilet preparations`  in heading No  3307 applies inter alia to the following products : scented sachets; odoriferous  preparations which operate by burning; perfumed papers and papers impregnated or coated with  cosmetics; contact lens or artificial eye solutions; wadding, felt and non-wovens, impregnated,  coated or covered with perfume or cosmetics; animal toilet preparations. >TABLE>CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING  PREPARATIONS,  ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS,  CANDLES AND  SIMILAR ARTICLES, MODELLING PASTES,  'DENTAL WAXES` AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER  Notes 1. This chapter does not cover : (a) edible mixtures or preparations of animal or vegetable  fats or oils of a kind used as mould release preparations (heading No  1517); (b) separate  chemically defined compounds; or (c) shampoos, dentifrices, shaving creams and foams, or bath  preparations, containing soap or other organic surface-active agents (heading No  3305, 3306 or  3307).  2. For the purposes of heading No  3401, the expression 'soap` applies only to soap soluble  in water. Soap and the other products of heading No  3401 may contain added substances (for  example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive  powders remain classified within heading No  3401 only if in the form of bars, cakes or moulded  pieces or shapes. In other forms they are to be classified within heading No  3405 as 'scouring  powders and similar preparations`. 3. For the purposes of heading No  3402, 'organic surface-active  agents` are products which when mixed with water at a concentration of 0,5 % at 20 C and left to  stand for one hour at the same temperature :   (a) give a transparent or translucent liquid or  stable emulsion without separation of insoluble matter; and (b) reduce the surface tension of water  to 4,5×10 P2  N/m (45  dyn/cm) or less. 4. In heading No  3403 the expression 'petroleum oils and  oils obtained from bituminous minerals` applies to the products defined in note  2 to Chapter  27.  5. In heading No  3404, subject to the exclusions provided below, the expression 'artificial waxes  and prepared waxes` applies only to :   (A) chemically produced organic products of a waxy  character, whether or not water-soluble; (B) products obtained by mixing different waxes; (C)  products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral  substances or other materials. The heading does not apply to : (a) products of heading No  1516,  3402 or 3823, even if having a waxy character; (b) unmixed animal waxes or unmixed vegetable waxes,  whether or not refined or coloured, of heading No  1521; (c) mineral waxes or similar products of  heading No  2712, whether or not intermixed or merely coloured; or (d) waxes mixed with, dispersed  in or dissolved in a liquid medium (heading Nos  3405, 3809, etc.). >TABLE>CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES Notes 1.  This chapter does not cover : (a) yeasts (heading No  2102); (b) blood fractions (other than blood  albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of  Chapter  30; (c) enzymatic preparations for pre-tanning (heading No  3202); (d) enzymatic soaking  or washing preparations and other products of Chapter  34; (e) hardened proteins (heading No   3913); or (f) gelatin products of the printing industry (Chapter  49). 2. For the purposes of  heading No  3505, the term 'dextrins` means starch degradation products with a reducing sugar  content, expressed as dextrose on the dry substance, not exceeding 10 %.   Such products with a  reducing sugar content exceeding 10 % fall within heading No  1702. Additional note 1. Heading No   3504 includes concentrated milk proteins with a protein content of more than 85  % by weight,  calculated on the dry matter. >TABLE>CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN  COMBUSTIBLE PREPARATIONS Notes 1. This chapter does not cover separate chemically defined compounds  other than those described in note 2  (a) or (b). 2. The expression 'articles of combustible  materials` in heading No  3606 applies only to : (a) metaldehyde, hexamethylenetetramine and  similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as  fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form; (b)  liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or  similar lighters and of a capacity not exceeding 300  cm³; and (c) resin torches, firelighters and  the like. >TABLE>CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS Notes 1. This chapter does not  cover waste or scrap. 2. In this Chapter the word 'photographic` relates to the process by which  visible images are formed, directly or indirectly, by the action of light or other forms of  radiation on photosensitive surfaces. Additional notes 1. In the case of sound films imported in  two bands (the band bearing only the images and the band used for recording the sound), each band  is to be classified in its appropriate heading. 2. The expression 'newsreels` (subheading 3706 90  51) shall be taken to apply to films of length of less than 330 m, and depicting current events of  a political, sporting, military, scientific, literary, folkloric, touristic, society, etc.,  nature. >TABLE>CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS Notes 1. This chapter does not cover :  (a) separate chemically defined elements or compounds with the exception of the following : (1)  artificial graphite (heading No  3801); (2) insecticides, rodenticides, fungicides, herbicides,  anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as  described in heading No  3808; (3) products put up as charges for fire-extinguishers or put up in  fire-extinguishing grenades (heading No  3813); (4) products specified in note 2 (a) or 2 (c); (b)  mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in  the preparation of human foodstuffs (generally heading No  2106); or (c) medicaments (heading No  3003 or 3004); or (d) spent catalysts of a kind used for the extraction of base metals or for the  manufacture of chemical compounds of base metals (heading No  2620), spent catalysts of a kind used  principally for the recovery of precious metal (heading No  7112) or catalysts consisting of metals  or metal alloys in the form of, for example, finely divided powder or woven gauze (Section  XIV or  XV). 2. Heading No  3824 includes the following goods which are not to be classified in any other  heading of the nomenclature :   (a) cultured crystals (other than optical elements) weighing not  less than 2,5  g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;  (b) fusel oil; Dippel's oil; (c) ink removers put up in packings for retail sale; (d) stencil  correctors and other correcting fluids put up in packings for retail sale; and (e) ceramic firing  testers, fusible (for example, Seger cones). >TABLE>SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES  THEREOFNotes 1. Goods put up in sets consisting of two or more separate constituents, some or all  of which fall in this section and are intended to be mixed together to obtain a product of Section   VI or VII, are to be classified in the heading appropriate to that product, provided that the  constituents are : (a) having regard to the manner in which they are put up, clearly identifiable  as being intended to be used together without first being repacked; (b) presented together; and (c)  identifiable, whether by their nature or by the relative proportions in which they are present, as  being complementary one to another. 2. Except for the goods of heading No  3918 or 3919, plastics,  rubber, and articles thereof, printed with motifs, characters or pictorial representations, which  are not merely incidental to the primary use of the goods, fall within Chapter  49. CHAPTER 39  PLASTICS AND ARTICLES THEREOF Notes  1. Throughout the nomenclature the expression 'plastics` means  those materials of heading Nos  3901 to 3914 which are or have been capable, either at the moment  of polymerisation or at some subsequent stage, of being formed under external influence (usually  heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding,  rolling or other process into shapes which are retained on the removal of the external influence.  Throughout the nomenclature any reference to 'plastics` also includes vulcanised fibre. The  expression, however, does not apply to materials regarded as textile materials of Section  XI.  2.  This chapter does not cover  :   (a) waxes of heading No  2712 or 3404; (b) separate chemically  defined organic compounds (Chapter  29); (c) heparin or its salts (heading No  3001); (d) solutions  (other than collodions) consisting of any of the products specified in headings Nos  3901 to 3913  in volatile organic solvents when the weight of the solvent exceeds 50  % of the weight of the  solution (heading No  3208); stamping foils of heading No  3212; (e) organic surface-active agents  or preparations of heading No  3402; (f) run gums or ester gums (heading No  3806); (g) diagnostic  or laboratory reagents on a backing of plastics (heading No  3822); (h) synthetic rubber, as  defined for the purposes of Chapter  40, or articles thereof; (ij) saddlery or harness (heading No   4201) or trunks, suitcases, handbags or other containers of heading No  4202; (k) plaits,  wickerwork or other articles of Chapter  46; (l) wall coverings of heading No  4814; (m) goods of  Section  XI (textiles and textile articles); (n) articles of Section  XII (for example, footwear,  headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof); (o)  imitation jewellery of heading No  7117; (p) articles of Section  XVI (machines and mechanical or  electrical appliances); (q) parts of aircraft or vehicles of Section  XVII; (r) articles of Chapter   90 (for example, optical elements, spectacle frames, drawing instruments); (s) articles of Chapter   91 (for example, clock or watch cases); (t) articles of Chapter  92 (for example, musical  instruments or parts thereof); (u) articles of Chapter  94 (for example, furniture, lamps and  lighting fittings, illuminated signs, prefabricated buildings); (v) articles of Chapter  95 (for  example, toys, games, sports requisites); or (w) articles of Chapter  96 (for example, brushes,  buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the  like, parts of vacuum flasks or the like, pens, propelling pencils).  3. Heading Nos  3901 to 3911  apply only to goods of a kind produced by chemical synthesis, falling in the following categories   :   (a) liquid synthetic polyolefins of which less than 60 % by volume distils at 300  °C, after  conversion to 1 013  mbar when a reduced-pressure distillation method is used (heading Nos  3901  and 3902); (b) resins, not highly polymerised, of the coumarone-indene type (heading No  3911); (c)  other synthetic polymers with an average of at least five monomer units; (d) silicones (heading No   3910); (e) resols (heading No  3909) and other prepolymers.  4. The expression 'copolymers` covers  all polymers in which no single monomer unit contributes 95  % or more by weight to the total  polymer content.   For the purposes of this Chapter, except where the context otherwise requires,  copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft  copolymers) and polymer blends are to be classified in the heading covering polymers of that  comonomer unit which predominates by weight over every other single comonomer unit. For the  purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be  taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case  may be, are to be classified in the heading which occurs last in numerical order among those which  equally merit consideration.  5. Chemically modified polymers, that is those in which only  appendages to the main polymer chain have been changed by chemical reaction, are to be classified  in the heading appropriate to the unmodified polymer. This provision does not apply to graft  copolymers.  6. In heading Nos 3901 to 3914, the expression 'primary forms` applies only to the  following forms  :   (a) liquids and pastes, including dispersions (emulsions and suspensions) and  solutions; (b) blocks of irregular shape, lumps, powders (including moulding powders), granules,  flakes and similar bulk forms.  7. Heading No 3915 does not apply to waste, parings and scrap of a  single thermoplastic material, transformed into primary forms (heading Nos  3901 to 3914).  8. For  the purposes of heading No 3917, the expression 'tubes, pipes and hoses` means hollow products,  whether semi-manufactured or finished products, of a kind generally used for conveying, conducting  or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This  expression also includes sausage casings and other lay-flat tubing. However, except for the last  mentioned, those having an internal cross-section other than round, oval, rectangular (in which the  length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not  to be regarded as tubes, pipes and hoses but as profile shapes.  9. For the purposes of heading No  3918, the expression 'wall or ceiling coverings of plastics` applies to products in rolls, of a  width not less than 45  cm, suitable for wall or ceiling decoration, consisting of plastics fixed  permanently on a backing of any material other than paper, the layer of plastics (on the face side)  being grained, embossed, coloured, design-printed or otherwise decorated. 10. In heading Nos 3920  and 3921, the expression 'plates, sheets, film, foil and strip` applies only to plates, sheets,  film, foil and strip (other than those of Chapter  54) and to blocks of regular geometric shape,  whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including  squares) but not further worked (even if when so cut they become articles ready for use). 11.  Heading No 3925 applies only to the following articles, not being products covered by any of the  earlier headings of sub-chapter  II  :   (a) reservoirs, tanks (including septic tanks), vats and  similar containers, of a capacity exceeding 300  litres; (b) structural elements used, for example,  in floors, walls or partitions, ceilings or roofs; (c) gutters and fittings therefor; (d) doors,  windows and their frames and thresholds for doors; (e) balconies, balustrades, fencing, gates and  similar barriers; (f) shutters, blinds (including venetian blinds) and similar articles and parts  and fittings thereof; (g) large-scale shelving for assembly and permanent installation, for  example, in shops, workshops, warehouses; (h) ornamental architectural features, for example,  flutings, cupolas, dovecotes; (ij) fittings and mountings intended for permanent installation in or  on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles,  hooks, brackets, towel rails, switch-plates and other protective plates. Subheading note 1. Within  any one heading of this chapter, polymers (including copolymers) and chemically modified polymers  are to be classified according to the following provisions  : (a) where there is a subheading named  'Other` in the same series  : (1) the designation in a subheading of a polymer by the prefix 'poly`  (e.g., polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of  the named polymer taken together must contribute 95  % or more by weight of the total polymer  content; (2) the copolymers named in subheadings Nos  3901 30, 3903 20, 3903 30 and 3904 30 are to  be classified in those subheadings, provided that the comonomer units of the named copolymers  contribute 95  % or more by weight of the total polymer content; (3) chemically modified polymers  are to be classified in the subheading named 'Other`, provided that the chemically modified  polymers are not more specifically covered by another subheading; (4) polymers not meeting (1), (2)  or (3) above, are to be classified in the subheading, among the remaining subheadings in the  series, covering polymers of that monomer unit which predominates by weight over every other single  comonomer unit. For this purpose, constituent monomer units of polymers falling in the same  subheading shall be taken together. Only the constituent comonomer units of the polymers in the  series of subheadings under consideration are to be compared; (b) where there is no subheading  named 'Other` in the same series  :   (1) polymers are to be classified in the subheading covering  polymers of that monomer unit which predominates by weight over every other single comonomer unit.  For this purpose, constituent monomer units of polymers falling in the same subheading shall be  taken together. Only the constituent comonomer units of the polymers in the series under  consideration are to be compared; (2) chemically modified polymers are to be classified in the  subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same  subheading as polymers of the same monomer units in the same proportions. >TABLE>CHAPTER 40 RUBBER AND ARTICLES THEREOF Notes 1. Except where the context otherwise  requires, throughout the nomenclature the expression 'rubber` means the following products, whether  or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar  natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2. This  chapter does not cover : (a) goods of Section  XI (textiles and textile articles); (b) footwear or  parts thereof of Chapter 64; (c) headgear or parts thereof (including bathing caps) of Chapter  65;  (d) mechanical or electrical appliances or parts thereof of Section  XVI (including electrical  goods of all kinds), of hard rubber; (e) articles of Chapter  90, 92, 94 or 96; or (f) articles of  Chapter  95 (other than sports gloves and articles of heading Nos  4011 to 4013). 3. In heading Nos   4001 to 4003 and 4005, the expression 'primary forms` applies only to the following forms :   (a)  liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and  solutions); (b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk  forms. 4. In note 1 to this chapter and in heading No  4002, the expression 'synthetic rubber`  applies to :   (a) unsaturated synthetic substances which can be irreversibly transformed by  vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and  29 C, will not break on being extended to three times their original length and will return, after  being extended to twice their original length, within a period of five minutes, to a length not  greater than one-and-a-half times their original length. For the purposes of this test, substances  necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the  presence of substances as provided for by note  5 (b)  (ii) and (iii) is also permitted. However,  the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers  and fillers, is not permitted; (b) thioplasts (TM); and (c) natural rubber modified by grafting or  mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances  with saturated synthetic high polymers provided that all the abovementioned products comply with  the requirements concerning vulcanisation, elongation and recovery in (a). 5.   (a) Heading Nos   4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or  after coagulation, with : (i) vulcanising agents, accelerators, retarders or activators (other than  those added for the preparation of pre-vulcanised rubber latex); (ii) pigments or other colouring  matter, other than those added solely for the purpose of identification; (iii) plasticisers or  extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents,  organic solvents or any other substances, except those permitted under (b). (b) The presence of the  following substances in any rubber or mixture of rubbers shall not affect its classification in  heading No  4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers  retains its essential character as a raw material :   (i) emulsifiers or anti-tack agents; (ii)  small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following :  heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic  surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants,  coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers,  viscosity-control agents, or similar special-purpose additives. 6. For the purposes of heading No  4004, the expression 'waste, parings and scrap` means rubber waste, parings and scrap from the  manufacture or working of rubber and rubber goods definitely not usable as such because of  cutting-up, wear or other reasons. 7. Thread wholly of vulcanised rubber, of which any  cross-sectional dimension exceeds 5  mm, is to be classified as strip, rods or profile shapes, of  heading No  4008. 8. Heading No  4010 includes conveyor or transmission belts or belting of textile  fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord  impregnated, coated, covered or sheathed with rubber. 9. In heading Nos  4001, 4002, 4003, 4005 and  4008, the expressions 'plates`, 'sheets` and 'strip` apply only to plates, sheets and strip and to  blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape,  whether or not having the character of articles and whether or not printed or otherwise  surface-worked, but not otherwise cut to shape or further worked.   In heading No  4008, the  expressions 'rods` and 'profile shapes` apply only to such products, whether or not cut to length  or surface-worked but not otherwise worked. >TABLE>SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND  ARTICLES THEREOF;  SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS  AND SIMILAR CONTAINERS; ARTICLES  OF ANIMAL GUT  (OTHER THAN SILKWORM GUT)CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND  LEATHER Notes 1. This chapter does not cover : (a) parings or similar waste, of raw hides or skins  (heading No  0511); (b) birdskins or parts of birdskins, with their feathers or down, of heading No   0505 or 6701; or (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter   43); the following are, however, to be classified in Chapter  41, namely, raw hides and skins with  the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs  (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or  Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine  (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.  2. Throughout the nomenclature the expression 'composition leather` means only substances of the  kind referred to in heading No  4111. >TABLE>CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS;  TRAVEL GOODS, HANDBAGS AND  SIMILAR CONTAINERS;  ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) Notes 1. This chapter does  not cover : (a) sterile surgical catgut or similar sterile suture materials (heading No  3006); (b)  articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur  or to which furskin or artificial fur is attached on the outside except as mere trimming (heading  No  4303 or 4304); (c) made-up articles of netting (heading No  5608); (d) articles of Chapter 64;  (e) headgear or parts thereof of Chapter 65; (f) whips, riding-crops or other articles of heading  No  6602; (g) cuff-links, bracelets or other imitation jewellery (heading No  7117); (h) fittings  or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented  (generally in Section  XV); (ij) strings, skins for drums or the like, or other parts of musical  instruments (heading No  9209); (k) articles of Chapter  94 (for example, furniture, lamps and  lighting fittings); (l) articles of Chapter  95 (for example, toys, games, sports requisites); or  (m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these  articles, button blanks, of heading No  9606. 2.   (A) In addition to the provisions of Note  1  above, heading No  4202 does not cover : (a) bags made of sheeting of plastics, whether or not  printed, with handles, not designed for prolonged use (heading No  3923); (b) articles of plaiting  materials (heading No  4602); (B) Articles of headings Nos  4202 and 4203 which have parts of  precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or  semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even  if such parts constitute more than minor fittings or minor ornamentation, provided that these parts  do not give the articles their essential character. If, on the other hand, the parts give the  articles their essential character, the articles are to be classified in Chapter  71. 3. For the  purposes of heading No  4203, the expression 'articles of apparel and clothing accessories` applies  inter alia to gloves (including sports gloves), aprons and other protective clothing, braces,  belts, bandoliers and wrist straps, but excluding watch straps (heading No  9113). >TABLE>CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF Notes 1. Throughout  the nomenclature references to 'furskins`, other than to raw furskins of heading No  4301, apply to  hides or skins of all animals which have been tanned or dressed with the hair or wool on. 2. This  chapter does not cover : (a) birdskins or parts of birdskins, with their feathers or down (heading  No  0505 or 6701); (b) raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1 (c)  to that chapter); (c) gloves consisting of leather and furskin or of leather and artificial fur  (heading No  4203); (d) articles of Chapter 64; (e) headgear or parts thereof of Chapter 65; or (f)  articles of Chapter 95 (for example, toys, games, sports requisites). 3. Heading No  4303 includes  furskins and parts thereof, assembled with the addition of other materials, and furskins and parts  thereof, sewn together in the form of garments or parts or accessories of garments or in the form  of other articles. 4. Articles of apparel and clothing accessories (except those excluded by note   2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the  outside except as mere trimming are to be classified within heading No  4303 or 4304 as the case  may be. 5. Throughout the nomenclature the expression 'artificial fur` means any imitation of  furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or  other materials, but does not include imitation furskins obtained by weaving or knitting  (generally, heading No  5801 or 6001). >TABLE>SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND  ARTICLES OF CORK;  MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;  BASKETWARE  AND WICKERWORKCHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL Notes 1. This chapter does not  cover : (a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in  perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No  1211); (b)  bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough,  whether or not split, sawn lengthwise or cut to length (heading No  1401); (c) wood, in chips, in  shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No  1404);  (d) activated charcoal (heading No  3802); (e) articles of heading No  4202; (f) goods of Chapter   46; (g) footwear or parts thereof of Chapter  64; (h) goods of Chapter  66 (for example, umbrellas  and walking-sticks and parts thereof); (ij) goods of heading No  6808; (k) imitation jewellery of  heading No  7117; (l) goods of Section XVI or XVII (for example, machine parts, cases, covers,  cabinets for machines and apparatus and wheelwrights' wares); (m) goods of Section XVIII (for  example, clock cases and musical instruments and parts thereof); (n) parts of firearms (heading No   9305); (o) articles of Chapter  94 (for example, furniture, lamps and lighting fittings,  prefabricated buildings); (p) articles of Chapter  95 (for example, toys, games, sports  requisites); (q) articles of Chapter  96 (for example, smoking pipes and parts thereof, buttons,  pencils) excluding bodies and handles, of wood, for articles of heading No  9603; or (r) articles  of Chapter  97 (for example, works of art). 2. In this chapter, the expression 'densified wood`  means wood which has been subjected to chemical or physical treatment (being, in the case of layers  bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby  acquired increased density or hardness together with improved mechanical strength or resistance to  chemical or electrical agencies. 3. Heading Nos 4414 to 4421 apply to articles of the respective  descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as  they apply to such articles of wood. 4. Products of heading No 4410, 4411 or 4412 may be worked to  form the shapes provided for in respect of the goods of heading No  4409, curved, corrugated,  perforated, cut or formed to shapes other than square or rectangular or submitted to any other  operation provided it does not give them the character of articles of other headings. 5. Heading No  4417 does not apply to tools in which the blade, working edge, working surface or other working  part is formed by any of the materials specified in note  1 to Chapter  82. 6. Subject to Note  1  above and except where the context otherwise requires, any reference to 'wood` in a heading of this  Chapter applies also to bamboos and other materials of a woody nature. Subheading note 1. For the  purposes of subheadings  4403 41 to 4403 49, 4407 24 to 4407 29, 4408 31 to 4408 39 and 4412 13 to  4412 99, the expression 'tropical wood` means one of the following types of wood : abura, acajou  d'Afrique, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair,  bossé foncé, cativo, cedro, dabema, dark red meranti, dibétou, doussié, framiré, freijo, fromager,  fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas,  keruing, kosipo, kotibé, koto, light red meranti, limba, louro, maçaranduba, mahogany, makoré,  mansonia, mengkulang, meranti bakau, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh,  obeche, okoumé, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de Guatemala,  palissandre de Para, palissandre de Rio, palissandre de Rose, pau marfim, pulai, punah, ramin,  sapelli, saqui-saqui, sepetir, sipo, sucupira, suren, teak, tiama, tola, virola, white lauan, white  meranti, white seraya, yellow meranti. Additional notes 1. For the purposes of heading No 4405,  'wood flour` means wood powder of which not more than 8 % by weight is retained by a sieve with an  aperture of 0,63  mm. 2. For the purposes of subheadings 4414  00  10, 4418  10  10, 4418  20  10,  4419  00  10, 4420  10  11, 4420  90  11 and 4420  90  91, 'tropical wood` means the following  tropical woods : okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia,  ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan,  white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau,  jelutong, kempas, virola, mahogany (Swietenia spp.), imbuia, balsa, palissandre de Rio, palissandre  de Para and palissandre de Rose. >TABLE>CHAPTER 45 CORK AND ARTICLES OF CORK Note 1. This chapter does not cover : (a)  footwear or parts of footwear of Chapter  64; (b) headgear or parts of headgear of Chapter  65; or  (c) articles of Chapter  95 (for example, toys, games, sports requisites). >TABLE>CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING  MATERIALS;  BASKETWARE AND WICKERWORK Notes 1. In this chapter the expression 'plaiting materials` means  materials in a state or form suitable for plaiting, interlacing or similar processes; it includes  straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material  (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves),  unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper,  but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair,  textile rovings or yarns, or monofilament and strip and the like of Chapter 54. 2. This chapter  does not cover : (a) wall coverings of heading No  4814; (b) twine, cordage, ropes or cables,  plaited or not (heading No  5607); (c) footwear or headgear or parts thereof of Chapter 64 or 65;  (d) vehicles or bodies for vehicles of basketware (Chapter 87); or (e) articles of Chapter 94 (for  example, furniture, lamps and lighting fittings). 3. For the purposes of heading No  4601, the  expression 'plaiting materials, plaits and similar products of plaiting materials, bound together  in parallel strands` means plaiting materials, plaits and similar products of plaiting materials,  placed side by side and bound together, in the form of sheets, whether or not the binding materials  are of spun textile materials. >TABLE>SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC  MATERIAL;  RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;  PAPER AND PAPERBOARD AND ARTICLES  THEREOFCHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;  RECOVERED (WASTE AND  SCRAP) PAPER OR PAPERBOARD Note 1. For the purposes of heading No  4702, the expression 'chemical  wood pulp, dissolving grades` means chemical wood pulp having by weight an insoluble fraction of 92   % or more for soda or sulphate wood pulp or of 88  % or more for sulphite wood pulp after one hour  in a caustic soda solution containing 18  % sodium hydroxide (NaOH) at 20  C, and for sulphite wood  pulp an ash content that does not exceed 0,15  % by weight. >TABLE>CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD  Notes  1. This chapter does not cover : (a) articles of Chapter  30; (b) stamping foils of heading  No  3212; (c) perfumed papers or papers impregnated or coated with cosmetics (Chapter  33); (d)  paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No  3401)  or with polishes, creams or similar preparations (heading No  3405); (e) sensitized paper or  paperboard of heading Nos  3701 to 3704; (f) paper impregnated with diagnostic or laboratory  reagents (heading No  3822); (g) paper-reinforced stratified sheeting of plastics, or one layer of  paper or paperboard coated or covered with a layer of plastics, the latter constituting more than  half the total thickness, or articles of such materials, other than wall coverings of heading No   4814 (Chapter 39); (h) articles of heading No  4202 (for example, travel goods); (ij) articles of  Chapter 46 (manufactures of plaiting material); (k) paper yarn or textile articles of paper yarn  (Section  XI); (l) articles of Chapter  64 or  65; (m) abrasive paper or paperboard (heading No   6805) or paper- or paperboard-backed mica (heading No  6814) (paper and paperboard coated with mica  powder are, however, to be classified in this chapter); (n) metal foil backed with paper or  paperboard (Section XV); (o) articles of heading No  9209; or (p) articles of Chapter 95 (for  example, toys, games, sports requisites) or Chapter 96 (for example, buttons).  2. Subject to the  provisions of note  6, heading Nos  4801 to 4805 include paper and paperboard which have been  subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or  surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres,  coloured or marbled throughout the mass by any method. Except where heading No  4803 otherwise  requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose  fibres which have been otherwise processed.  3. In this Chapter the expression 'newsprint` means  uncoated paper of a kind used for the printing of newspapers, of which not less than 65 % by weight  of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical  process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1  MPa) on  each side exceeding 2,5  micrometres (microns), weighing not less than 40  g/m² and not more than  65  g/m².  4. In addition to handmade paper and paperboard, heading No  4802 covers only paper and  paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and  satisfying any of the following criteria :   - For paper or paperboard weighing not more than 150   g/m² : (a) containing 10 % or more of fibres obtained by a mechanical process, and : 1. weighing  not more than 80  g/m²; or 2. coloured throughout the mass; or (b) containing more than 8 % ash,  and :   1. weighing not more than 80  g/m²; or 2. coloured throughout the mass; or (c) containing  more than 3 % ash and having a brightness of 60 % or more; or (d) containing more than 3 % but not  more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5   kPa 7m²/g; or (e) containing 3 % ash or less, having a brightness of 60 % or more, and a burst  index equal to or less than 2,5  kPa 7m²/g. - For paper or paperboard weighing more than 150  g/m²  :   (a) coloured throughout the mass; or (b) having a brightness of 60 % or more, and 1. a caliper  of 225  micrometres (microns) or less; or 2. a caliper more than 225  micrometres (microns) but not  more than 508  micrometres (microns) and an ash content more than 3 %; or (c) having a brightness  of less than 60 %, a caliper of 254  micrometres (microns) or less and an ash content more than 8  %. Heading No  4802 does not, however, cover filter paper or paperboard (including tea-bag paper)  or felt paper or paperboard.  5. In this chapter, 'kraft paper and paperboard` means paper and  paperboard of which not less than 80 % by weight of the total fibre content consists of fibres  obtained by the chemical sulphate or soda processes.  6. Except where the terms of the headings  otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a  description in two or more of the headings Nos  4801 to 4811 are to be classified under that one of  such headings which occurs last in numerical order in the Nomenclature.  7.   (A) Heading Nos 4801,  4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of  cellulose fibres : (a) in strips or rolls of a width exceeding 15  cm; or (b) in rectangular  (including square) sheets with one side exceeding 36  cm and the other side exceeding 15  cm in the  unfolded state. Except that handmade paper and paperboard in any size or shape as made directly and  having all its edges deckled remains classified, subject to the provisions of note  6, in heading  No  4802. (B) Heading Nos  4803 and 4809 apply only to paper, cellulose wadding and webs of  cellulose fibres :   (a) in strips or rolls of a width exceeding 36  cm; or (b) in rectangular  (including square) sheets with one side exceeding 36  cm and the other side exceeding 15  cm in the  unfolded state.  8. For the purposes of heading No  4814, the expression 'wallpaper and similar  wall coverings` applies only to :   (a) paper in rolls, of a width of not less than 45  cm and not  more than 160  cm, suitable for wall or ceiling decoration : (i) grained, embossed,  surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether  or not coated or covered with transparent protective plastics; (ii) with an uneven surface  resulting from the incorporation of particles of wood, straw, etc.; (iii) coated or covered on the  face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or  otherwise decorated; or (iv) covered on the face side with plaiting material, whether or not bound  together in parallel strands or woven; (b) borders and friezes, of paper, treated as above, whether  or not in rolls, suitable for wall or ceiling decoration; (c) wall coverings of paper made up of  several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied  to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and  wall coverings are to be classified within heading No  4815.  9. Heading No  4820 does not cover  loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 10. Heading No   4823 applies inter alia to perforated paper or paperboard cards for Jacquard or similar machines  and paper lace. 11. Except for the goods of heading No  4814 or 4821, paper, paperboard, cellulose  wadding and articles thereof, printed with motifs, characters or pictorial representations, which  are not merely incidental to the primary use of the goods fall within Chapter  49. Subheading notes  1. For the purposes of subheadings 4804 11 and 4804 19, 'kraftliner` means machine-finished or  machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre  content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls,  weighing more than 115  g/m² and having a minimum Mullen bursting strength as indicated in the  following table or the linearly interpolated or extrapolated equivalent for any other weight.   > TABLE POSITION>  2.For the purposes of subheadings 4804 21 and 4804 29, 'sack kraft paper` means  machine-finished paper, of which not less than 80 % by weight of the total fibre content consists  of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60   g/m² but not more than 115  g/m² and meeting one of the following sets of specifications :  (a)having a Mullen burst index of not less than 3,7  kPa 7m²/g and a stretch factor of more than  4,5  % in the cross direction and of more than 2 % in the machine direction; (b)having minima for  tear and tensile as indicated in the following table or the linearly interpolated equivalent for  any other weight :   >TABLE>   3.For the purposes of subheading 4805 10, 'semi-chemical  fluting paper` means paper, in rolls, of which not less than 65 % by weight of the total fibre  content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and  having a CMT  60 (Concora medium test with 60  minutes of conditioning) crush resistance exceeding  196  newtons at 50 % relative humidity, at 23  C. 4.For the purposes of subheading 4805 30,  'sulphite wrapping paper` means machine-glazed paper, of which more than 40 % by weight of the  total fibre content consists of wood fibres obtained by the chemical sulphite process, having an  ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47  kPa 7m²/g.  5.For the purposes of subheading 4810 21, 'light-weight coated paper` means paper, coated on both  sides, of a total weight not exceeding 72  g/m², with a coating weight not exceeding 15  g/m² per  side, on a base of which not less than 50 % by weight of the total fibre content consists of wood  fibres obtained by a mechanical process. Additional note 1.For the purposes of subheading 4801 00  10, the expression 'newsprint` shall be taken to apply to white paper or to paper which has been  slightly coloured in the pulp, the mechanical pulp content of which represents at least 70 % of the  total fibre content, glazed to an extent not exceeding 130  seconds Bekk, unsized, weighing not  less than 40  g/m² and not more than 57  g/m², with watermarks not less than 4  cm but not more  than 10  cm apart, in reels of a width of not less than 31  cm, containing 8 % or less by weight of  fillers, and intended for the printing of daily newspapers, weekly papers or other periodicals of  heading No  4902, published at least 10  times per year. >TABLE>CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING  INDUSTRY;  MANUSCRIPTS, TYPESCRIPTS AND PLANS Notes 1. This chapter does not cover : (a)  photographic negatives or positives on transparent bases (Chapter  37); (b) maps, plans or globes,  in relief, whether or not printed (heading No  9023); (c) playing cards or other goods of Chapter   95; or (d) original engravings, prints or lithographs (heading No  9702), postage or revenue  stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No  9704,  antiques of an age exceeding 100  years or other articles of Chapter  97. 2. For the purposes of  Chapter 49, the term 'printed` also means reproduced by means of a duplicating machine, produced  under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.  3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of  newspapers, journals or periodicals comprising more than one number under a single cover are to be  classified in heading No  4901, whether or not containing advertising material. 4. Heading No  4901  also covers :   (a) a collection of printed reproductions of, for example, works of art or  drawings, with a relative text, put up with numbered pages in a form suitable for binding into one  or more volumes; (b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and  (c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures,  constituting the whole or a part of a complete work and designed for binding. However, printed  pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets,  fall within heading No  4911. 5. Subject to note  3 to this chapter, heading No  4901 does not  cover publications which are essentially devoted to advertising (for example, brochures, pamphlets,  leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such  publications are to be classified in heading No  4911. 6. For the purposes of heading No  4903, the  expression 'children`s picture books' means books for children in which the pictures form the  principal interest and the text is subsidiary. >TABLE>SECTION XI TEXTILES AND TEXTILE ARTICLESNotes  1. This  section does not cover : (a) animal brush-making bristles or hair (heading No  0502); horsehair or  horsehair waste (heading No 0503); (b) human hair or articles of human hair (heading No  0501, 6703  or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading No   5911); (c) cotton linters or other vegetable materials of Chapter  14; (d) asbestos of heading No  2524 or articles of asbestos or other products of heading No  6812 or 6813; (e) articles of heading  No  3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical,  dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the  teeth (dental floss), in individual retail packages, of heading No  3306; (f) sensitized textiles  of heading Nos 3701 to 3704; (g) monofilament of which any cross-sectional dimension exceeds 1  mm  or strip or the like (for example, artificial straw) of an apparent width exceeding 5  mm, of  plastics (Chapter  39), or plaits or fabrics or other basketware or wickerwork of such monofilament  or strip (Chapter  46); (h) woven, knitted or crocheted fabrics, felt or non-wovens, impregnated,  coated, covered or laminated with plastics, or articles thereof, of Chapter  39; (ij) woven,  knitted or crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with  rubber, or articles thereof, of Chapter  40; (k) hides or skins with their hair or wool on (Chapter   41 or  43) or articles of furskin, artificial fur or articles thereof, of heading No  4303 or  4304; (l) articles of textile materials of heading No  4201 or 4202; (m) products or articles of  Chapter  48 (for example, cellulose wadding); (n) footwear or parts of footwear, gaiters or  leggings or similar articles of Chapter  64; (o) hair nets or other headgear or parts thereof of  Chapter  65; (p) goods of Chapter  67; (q) abrasive-coated textile material (heading No  6805) and  also carbon fibres or articles of carbon fibres of heading No  6815; (r) glass fibres or articles  of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter   70); (s) articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); (t)  articles of Chapter  95 (for example, toys, games, sports requisites and nets); (u) articles of  Chapter  96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons);  or (v) articles of Chapter  97.  2.   (A) Goods classifiable in Chapters 50 to 55 or in heading No   5809 or 5902 and of a mixture of two or more textile materials are to be classified as if  consisting wholly of that one textile material which predominates by weight over any other single  textile material. When not one textile material predominates by weight, the goods are to be  classified as if consisting wholly of that one textile material which is covered by the heading  which occurs last in numerical order among those which equally merit consideration. (B) For the  purposes of the above rule :   (a) gimped horsehair yarn (heading No  5110) and metallized yarn  (heading No  5605) are to be treated as a single textile material the weight of which is to be  taken as the aggregate of the weights of its components; for the classification of woven fabrics,  metal thread is to be regarded as a textile material; (b) the choice of the appropriate heading  shall be effected by determining first the chapter and then the applicable heading within that  chapter, disregarding any materials not classified in that chapter; (c) when both Chapters 54 and  55 are involved with any other chapter, Chapters  54 and  55 are to be treated as a single chapter;  (d) where a chapter or a heading refers to goods of different textile materials, such materials are  to be treated as a single textile material. (C) The provisions of paragraphs (A) and (B) above  apply also to the yarns referred to in note 3, 4, 5 or  6 below.  3.   (A) For the purposes of this  section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or  cabled) of the following descriptions are to be treated as 'twine, cordage, ropes and cables` : (a)  of silk or waste silk, measuring more than 20 000 decitex; (b) of man-made fibres (including yarn  of two or more monofilaments of Chapter  54), measuring more than 10 000  decitex; (c) of true hemp  or flax : (i) polished or glazed, measuring 1 429 decitex or more; or (ii) not polished or glazed,  measuring more than 20 000 decitex; (d) of coir, consisting of three or more plies; (e) of other  vegetable fibres, measuring more than 20 000  decitex; or (f) reinforced with metal thread. (B)  Exceptions :   (a) yarn of wool or other animal hair and paper yarn, other than yarn reinforced  with metal thread; (b) man-made filament tow of Chapter  55 and multifilament yarn without twist or  with a twist of less than five turns per metre of Chapter 54; (c) silkworm gut of heading No  5006,  and monofilaments of Chapter  54; (d) metallized yarn of heading No  5605; yarn reinforced with  metal thread is subject to paragraph (A) (f) above; and (e) chenille yarn, gimped yarn and loop  wale-yarn of heading No  5606.  4.   (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the  expression 'put up for retail sale` in relation to yarn means, subject to the exceptions in  paragraph  (B) below, yarn (single, multiple (folded) or cabled) put up : (a) on cards, reels,  tubes or similar supports, of a weight (including support) not exceeding : (i) 85  g in the case of  silk, waste silk or man-made filament yarn; or (ii) 125  g in other cases; (b) in balls, hanks or  skeins of a weight not exceeding :   (i) 85  g in the case of man-made filament yarn of less than 3  000  decitex, silk or silk waste; (ii) 125  g in the case of all other yarns of less than 2 000  decitex; or (iii) 500  g in other cases; (c) in hanks or skeins comprising several smaller hanks or  skeins separated by dividing threads which render them independent one of the other, each of  uniform weight not exceeding :   (i) 85  g in the case of silk, waste silk or man-made filament  yarn; or (ii) 125  g in other cases. (B) Exceptions :   (a) single yarn of any textile material,  except : (i) single yarn of wool or fine animal hair, unbleached; and (ii) single yarn of wool or  fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex; (b) multiple  (folded) or cabled yarn, unbleached :   (i) of silk or waste silk, however put up; or (ii) of other  textile material except wool or fine animal hair, in hanks or skeins; (c) multiple (folded) or  cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133  decitex or less; and  (d) single, multiple (folded) or cabled yarn of any textile material :   (i) in cross-reeled hanks  or skeins; or (ii) put up on supports or in some other manner indicating its use in the textile  industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled  in the form of cocoons for embroidery looms).  5. For the purposes of heading Nos 5204, 5401 and  5508, the expression 'sewing thread` means multiple (folded) or cabled yarn :   (a) put up on  supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000  grams;  (b) dressed for use as sewing thread; and (c) with a final 'Z` twist.  6. For the purposes of this  section, the expression 'high tenacity yarn` means yarn having a tenacity, expressed in cN/tex  (centinewtons per tex), greater than the following :  - single yarn of nylon or other polyamides,  or of polyesters  :   60 cN/tex,  - multiple (folded) or cabled yarn of nylon or other polyamides,  or of polyesters :   53 cN/tex,  - single, multiple (folded) or cabled yarn of viscose rayon :   27  cN/tex.    7. For the purposes of this section, the expression 'made up` means :   (a) cut  otherwise than into squares or rectangles; (b) produced in the finished state, ready for use (or  merely needing separation by cutting dividing threads) without sewing or other working (for  example, certain dusters, towels, table cloths, scarf squares, blankets); (c) hemmed or with rolled  edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which  have been prevented from unravelling by whipping or by other simple means; (d) cut to size and  having undergone a process of drawn thread work; (e) assembled by sewing, gumming or otherwise  (other than piece goods consisting of two or more lengths of identical material joined end to end  and piece goods composed of two or more textiles assembled in layers, whether or not padded); (f)  knitted or crocheted to shape, whether presented as separate items or in the form of a number of  items in the length.  8. For the purposes of Chapters  50 to  60 :   (a) Chapters 50 to 55 and 60  and, except where the context otherwise requires, Chapters  56 to 59, do not apply to goods made up  within the meaning of note  7; and (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters  56 to  59.  9. The woven fabrics of Chapters 50 to  55 include fabrics consisting of layers of  parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded  at the intersections of the yarns by adhesive or by thermal bonding. 10. Elastic products  consisting of textile materials combined with rubber threads are classified in this section. 11.  For the purposes of this section, the expression 'impregnated` includes 'dipped`. 12. For the  purposes of this section, the expression 'polyamides` includes 'aramids`. 13. Unless the context  otherwise requires, textile garments of different headings are to be classified in their own  headings even if put up in sets for retail sale. For the purposes of this note, the expression  'textile garments` means garments of heading Nos  6101 to 6114 and heading Nos  6201 to 6211.  Subheading notes 1. In this section and, where applicable, throughout the nomenclature, the  following expressions have the meanings hereby assigned to them : (a) 'Elastomeric yarn` : Filament  yarn, including monofilament, of synthetic textile material, other than textured yarn, which does  not break on being extended to three times its original length and which returns, after being  extended to twice its original length, within a period of five minutes, to a length not greater  than one-and-a-half times its original length.  (b) 'Unbleached yarn` : Yarn which :   (i) has the  natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the  mass) or printed; or (ii) is of indeterminate colour (grey yarn), manufactured from garnetted  stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears  after simple washing with soap) and, in the case of man-made fibres, treated in the mass with  delustring agents (for example, titanium dioxide). (c) 'Bleached yarn` : Yarn which :   (i) has  undergone a bleaching process, is made of bleached fibres or, unless the context otherwise  requires, has been dyed white (whether or not in the mass) or treated with a white dressing; (ii)  consists of a mixture of unbleached and bleached fibres; or (iii) is multiple (folded) or cabled  and consists of unbleached and bleached yarns. (d) 'Coloured (dyed or printed) yarn` : Yarn which :    (i) is dyed (whether or not in the mass) other than white or in a fugitive colour or printed, or  made from dyed or printed fibres; (ii) consists of a mixture of dyed fibres of different colours or  of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is  printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from  slivers or rovings which have been printed; or (iv) is multiple (folded) or cabled and consists of  unbleached or bleached yarn and coloured yarn. The above definitions also apply mutatis mutandis to  monofilament and to strip or the like of Chapter  54. (e) 'Unbleached woven fabric` :   Woven  fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may  have been treated with a colourless dressing or a fugitive dye. (f) 'Bleached woven fabric` : Woven  fabric which :   (i) has been bleached or, unless the context otherwise requires, dyed white or  treated with a white dressing, in the piece; (ii) consists of bleached yarn; or (iii) consists of  unbleached and bleached yarn. (g) 'Dyed woven fabric` : Woven fabric which :   (i) is dyed a single  uniform colour other than white (unless the context otherwise requires) or has been treated with a  coloured finish other than white (unless the context otherwise requires), in the piece; or (ii)  consists of coloured yarn of a single uniform colour. (h) 'Woven fabric of yarns of different  colours` :   Woven fabric (other than printed woven fabric) which :  (i) consists of yarns of  different colours or yarns of different shades of the same colour (other than the natural colour of  the constituent fibres);  (ii) consists of unbleached or bleached yarn and coloured yarn; or (iii)  consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not  taken into consideration.) (ij) 'Printed woven fabric` :   Woven fabric which has been printed in  the piece, whether or not made from yarns of different colours. (The following are also regarded as  printed woven fabrics : woven fabrics bearing designs made, for example, with a brush or spray gun,  by means of transfer paper, by flocking or by the batik process.) The process of mercerization does  not affect the classification of yarns or fabrics within the above categories. (k) 'Plain weave` :    A fabric construction in which each yarn of the weft passes alternately over and under successive  yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of  the weft. 2.   (A) Products of Chapters 56 to 63 containing two or more textile materials are to be  regarded as consisting wholly of that textile material which would be selected under note  2 to  this section for the classification of a product of Chapters  50 to  55 consisting of the same  textile materials. (B) For the application of this rule : (a) where appropriate, only the part  which determines the classification under interpretative rule  3 shall be taken into account; (b)  in the case of textile products consisting of a ground fabric and a pile or looped surface no  account shall be taken of the ground fabric; (c) in the case of embroidery of heading No  5810 and  goods thereof, only the ground fabric shall be taken into account. However, embroidery without  visible ground, and goods thereof, shall be classified with reference to the embroidering threads  alone. CHAPTER 50 SILK >TABLE>CHAPTER 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR  YARN AND WOVEN FABRIC Note 1. Throughout the nomenclature : (a) 'wool` means the natural fibre  grown by sheep or lambs; (b) 'fine animal hair` means the hair of alpaca, llama, vicuna, camel,  yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora  rabbit), hare, beaver, nutria or musk-rat; (c) 'coarse animal hair` means the hair of animals not  mentioned above, excluding brush-making hair and bristles (heading No 0502) and horsehair (heading  No 0503). Additional note 1. For the purposes of subheadings 5111 11 11, 5111 11 19, 5111 19 11 and  5111 19 19, the expression 'Loden fabrics` means plain-weave fabrics weighing 250  g/m² or more but  not exceeding 450  g/m², fulled, single-coloured or with mixed or mottled yarns, made from single  yarns of carded wool mixed with fine animal hair; the fabrics may also contain coarse animal hair  or man-made fibres. The fibres are laid or oriented in the same direction by a surface treatment  which renders the fabrics waterproof. >TABLE>CHAPTER 52 COTTON Subheading note 1. For the purposes of subheadings 5209 42 and  5211 42, the expression 'denim` means fabrics of yarns of different colours, of 3-thread or  4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same  colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade  of the colour of the warp yarns. >TABLE>CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN  AND WOVEN FABRICS OF PAPER  YARN Additional note 1.  (A) For the purposes of subheadings 5306 10 90, 5306 20 90 and 5308 20 90,  the expression 'put up for retail sale` in relation to yarn (single, multiple or cabled) means,  subject to the exceptions in paragraph (B) below, yarn put up : (a) in balls or on cards, reels,  tubes or similar supports, of a weight (including support) not exceeding 200  grams; (b) in hanks  or skeins of a weight not exceeding 125  grams; (c) in hanks or skeins comprising several smaller  hanks or skeins separated by dividing threads which render them independent one of the other, each  of uniform weight not exceeding 125  grams. (B) Exceptions :   (a) multiple or cabled yarn,  unbleached, in hanks or skeins; (b) multiple or cabled yarn, put up : (i) in cross-reeled hanks or  skeins; or (ii) put up on supports or in some other manner indicating its use in the textile  industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled  in the form of cocoons for embroidery looms). >TABLE>CHAPTER 54 MAN-MADE FILAMENTS Notes 1. Throughout the nomenclature, the term  'man-made fibres` means staple fibres and filaments of organic polymers produced by manufacturing  processes, either : (a) by polymerization of organic monomers, such as polyamides, polyesters,  polyurethanes or polyvinyl derivatives; or (b) by chemical transformation of natural organic  polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose  acetate, cupro or alginates. The terms 'synthetic` and 'artificial`, used in relation to fibres,  mean : synthetic : fibres as defined at (a); artificial : fibres as defined at (b). The terms  'man-made`, 'synthetic` and 'artificial` shall have the same meanings when used in relation to  'textile materials`. 2. Heading Nos 5402 and 5403 do not apply to synthetic or artificial filament  tow of Chapter  55. >TABLE>CHAPTER 55 MAN-MADE STAPLE FIBRES Note 1. Heading Nos 5501 and 5502 apply only to  man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of  the tow, meeting the following specifications : (a) length of tow exceeding 2  m; (b) twist less  than five turns per metre; (c) measuring per filament less than 67 decitex; (d) synthetic filament  tow only : the tow must be drawn, that is to say, be incapable of being stretched by more than 100  % of its length; (e) total measurement of tow more than 20 000  decitex. Tow of a length not  exceeding 2  m is to be classified within heading No  5503 or 5504. >TABLE>CHAPTER 56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS;  TWINE, CORDAGE, ROPES AND  CABLES AND ARTICLES THEREOF Notes 1. This chapter does not cover : (a) wadding, felt or nonwovens,  impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics  of Chapter  33, soaps or detergents of heading No  3401, polishes, creams or similar preparations  of heading No  3405, fabric softeners of heading No  3809) where the textile material is present  merely as a carrying medium; (b) textile products of heading No  5811; (c) natural or artificial  abrasive powder or grain, on a backing of felt or nonwovens (heading No  6805); (d) agglomerated or  reconstituted mica, on a backing of felt or nonwovens (heading No  6814); or (e) metal foil on a  backing of felt or nonwovens (Section  XV). 2. The term 'felt` includes needleloom felt and fabrics  consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding  process using fibres from the web itself. 3. Heading Nos  5602 and 5603 cover respectively felt and  nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of  these materials (compact or cellular).   Heading No  5603 also includes nonwovens in which plastics  or rubber forms the bonding substance. Heading Nos  5602 and 5603 do not, however, cover :  (a)  felt impregnated, coated, covered or laminated with plastics or rubber, containing 50  % or less by  weight of textile material or felt completely embedded in plastics or rubber (Chapter  39 or 40);  (b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on  both sides with such materials, provided that such coating or covering can be seen with the naked  eye with no account being taken of any resulting change of colour (Chapter  39 or 40); or  (c)  plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens,  where the textile material is present merely for reinforcing purposes (Chapter 39 or 40). 4.  Heading No  5604 does not cover textile yarn, or strip or the like of heading No  5404 or 5405, in  which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50  to 55); for the purpose of this provision, no account should be taken of any resulting change of  colour. >TABLE>CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS Notes 1. For the purposes of  this chapter, the term 'carpets and other textile floor coverings` means floor coverings in which  textile materials serve as the exposed surface of the article when in use and includes articles  having the characteristics of textile floor coverings but intended for use for other purposes. 2.  This chapter does not cover floor covering underlays. Additional note 1. For the purposes of  applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling  within subheadings 5701 10 91 to 5701 10 99, the dutiable surface shall not include the heading,  the selvedges and the fringes. >TABLE>CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;  TAPESTRIES;  TRIMMINGS; EMBROIDERY Notes 1. This chapter does not apply to textile fabrics referred to in note   1 to Chapter  59, impregnated, coated, covered or laminated, or to other goods of Chapter  59. 2.  Heading No  5801 also includes woven weft pile fabrics which have not yet had the floats cut, at  which stage they have no pile standing up. 3. For the purposes of heading No  5803, 'gauze` means a  fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup  threads which cross the standing or ground threads making a half turn, a complete turn or more to  form loops through which weft threads pass. 4. Heading No  5804 does not apply to knotted net  fabrics of twine, cordage or rope, of heading No  5608. 5. For the purposes of heading No  5806,  the expression 'narrow woven fabrics` means : (a) woven fabrics of a width not exceeding 30  cm,  whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise  made) on both edges; (b) tubular woven fabrics of a flattened width not exceeding 30  cm; and (c)  bias binding with folded edges, of a width when unfolded not exceeding 30  cm. Narrow woven fabrics  with woven fringes are to be classified in heading No  5808. 6. In heading No  5810, the expression  'embroidery` means inter alia embroidery with metal or glass thread on a visible ground of textile  fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other  materials. The heading does not apply to needlework tapestry (heading No  5805). 7. In addition to  the products of heading No 5809, this chapter also includes articles made of metal thread and of a  kind used in apparel, as furnishing fabrics or for similar purposes. >TABLE>CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;  TEXTILE  ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE Notes 1. Except where the context otherwise  requires, for the purposes of this chapter, the expression 'textile fabrics` applies only to the  woven fabrics of Chapters  50 to 55 and heading Nos  5803 and 5806, the braids and ornamental  trimmings in the piece of heading No  5808 and the knitted or crocheted fabrics of heading No   6002. 2. Heading No  5903 applies to : (a) textile fabrics, impregnated, coated, covered or  laminated with plastics, whatever the weight per square metre and whatever the nature of the  plastic material (compact or cellular), other than : (1) fabrics in which the impregnation, coating  or covering cannot be seen with the naked eye (usually Chapters  50 to 55, 58 or 60); for the  purpose of this provision, no account should be taken of any resulting change of colour; (2)  products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7   mm, at a temperature between 15 and 30 °C (usually Chapter  39); (3) products in which the textile  fabric is either completely embedded in plastics or entirely coated or covered on both sides with  such material, provided that such coating or covering can be seen with the naked eye with no  account being taken of any resulting change of colour (Chapter  39); (4) fabrics partially coated  or partially covered with plastics and bearing designs resulting from these treatments (usually  Chapters 50 to 55, 58 or  60); (5) plates, sheets or strip of cellular plastics, combined with  textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter  39);  or (6) textile products of heading No  5811; (b) fabrics made from yarn, strip or the like,  impregnated, coated, covered or sheathed with plastics, of heading No  5604. 3. For the purposes of  heading No  5905, the expression 'textile wall coverings` applies to products in rolls, of a width  of not less than 45  cm, suitable for wall or ceiling decoration, consisting of a textile surface  which has been fixed on a backing or has been treated on the back (impregnated or coated to permit  pasting).   This heading does not, however, apply to wall coverings consisting of textile flock or  dust fixed directly on a backing of paper (heading No  4814) or on a textile backing (generally  heading No  5907). 4. For the purposes of heading No  5906, the expression 'rubberized textile  fabrics` means :   (a) textile fabrics impregnated, coated, covered or laminated with rubber : (i)  weighing not more than 1 500  g/m²;  or (ii) weighing more than 1 500  g/m² and containing more  than 50 % by weight of textile material; (b) fabrics made from yarn, strip or the like,  impregnated, coated, covered or sheathed with rubber, of heading No  5604; (c) fabrics composed of  parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.  This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with  textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter  40),  or textile products of heading No  5811. 5. Heading No  5907 does not apply to :   (a) fabrics in  which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters  50  to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting  change of colour; (b) fabrics painted with designs (other than painted canvas being theatrical  scenery, studio back-cloths or the like); (c) fabrics partially covered with flock, dust, powdered  cork or the like and bearing designs resulting from these treatments. However, imitation pile  fabrics remain classified in this heading; (d) fabrics finished with normal dressings having a  basis of amylaceous or similar substances; (e) wood veneered on a backing of textile fabrics  (heading No  4408); (f) natural or artificial abrasive powder or grain, on a backing of textile  fabrics (heading No  6805); (g) agglomerated or reconstituted mica, on a backing of textile fabrics  (heading No  6814); or (h) metal foil on a backing of textile fabrics (Section  XV). 6. Heading No   5910 does not apply to :   (a) transmission or conveyor belting, of textile material, of a  thickness of less than 3  mm; or (b) transmission or conveyor belts or belting of textile fabric  impregnated, coated, covered or laminated with rubber or made from textile yarn or cord  impregnated, coated, covered or sheathed with rubber (heading No  4010). 7. Heading No  5911  applies to the following goods, which do not fall in any other heading of Section  XI :   (a)  textile products in the piece, cut to length or simply cut to rectangular (including square) shape  (other than those having the character of the products of heading Nos  5908 to 5910), the following  only : (i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with  rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind  used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber,  for covering weaving spindles (weaving beams); (ii) bolting cloth; (iii) straining cloth of a kind  used in oil presses or the like, of textile material or of human hair; (iv) flat woven textile  fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in  machinery or for other technical purposes; (v) textile fabrics reinforced with metal, of a kind  used for technical purposes; (vi) cords, braids and the like, whether or not coated, impregnated or  reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) textile  articles (other than those of heading Nos  5908 to 5910) of a kind used for technical purposes (for  example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in  paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers,  polishing discs and other machinery parts). >TABLE>CHAPTER 60 KNITTED OR CROCHETED FABRICS Notes 1. This chapter does not cover : (a)  crochet lace of heading No  5804; (b) labels, badges and similar articles, knitted or crocheted, of  heading No  5807; or (c) knitted or crocheted fabrics, impregnated, coated, covered or laminated of  Chapter  59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated,  remain classified in heading No  6001. 2. This chapter also includes fabrics made of metal thread  and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3. Throughout the  nomenclature any reference to 'knitted goods` includes a reference to stitch-bonded goods in which  the chain stitches are formed of textile yarn. >TABLE>CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED  Notes  1. This chapter applies only to made up knitted or crocheted articles.  2. This chapter does  not cover : (a) goods of heading No  6212; (b) worn clothing or other worn articles of heading No   6309; or (c) orthopaedic appliances, surgical belts, trusses or the like (heading No  9021).  3.  For the purposes of heading Nos  6103 and 6104 :   (a) The term 'suit` means a set of garments  composed of two or three pieces made up, in respect of their outer surface, in identical fabric and  comprising: - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of  four or more panels, designed to cover the upper part of the body, possibly with a tailored  waistcoat in addition whose front is made from the same fabric as the outer surface of the other  components of the set and whose back is made from the same fabric as the lining of the suit coat or  jacket; and - one garment designed to cover the lower part of the body and consisting of trousers,  breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor  bibs. All of the components of a 'suit` must be of the same fabric construction, colour and  composition; they must also be of the same style and of corresponding or compatible size. However,  these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If  several separate components to cover the lower part of the body are presented together (for  example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers),  the constituent lower part shall be one pair of trousers or, in the case of women's or girls'  suits, the skirt or divided skirt, the other garments being considered separately. The term 'suit`  includes the following sets of garments, whether or not they fulfil all the above conditions : -  morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back  and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of  which is relatively short at the front, does not close and has narrow skirts cut in at the hips and  hanging down behind; - dinner jacket suits, in which the jacket is similar in style to an ordinary  jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk  lapels. (b) The term 'ensemble` means a set of garments (other than suits and articles of heading  No  6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail  sale, and comprising :   - one garment designed to cover the upper part of the body, with the  exception of pullovers which may form a second upper garment in the sole context of twin sets, and  of waistcoats which may also form a second upper garment, and - one or two different garments,  designed to cover the lower part of the body and consisting of trousers, bib and brace overalls,  breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an  ensemble must be of the same fabric construction, style, colour and composition; they also must be  of corresponding or compatible size. The term 'ensemble` does not apply to track suits or ski  suits, of heading No  6112.  4. Heading Nos  6105 and 6106 do not cover garments with pockets below  the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or  garments having an average of less than 10  stitches per linear centimetre in each direction  counted on an area measuring at least 10  cm×10  cm. Heading No  6105 does not cover sleeveless  garments.  5. Heading No  6109 does not cover garments with a drawstring, ribbed waistband or other  means of tightening at the bottom of the garment.  6. For the purposes of heading No  6111 :   (a)  the expression 'babies` garments and clothing accessories' means articles for young children of a  body height not exceeding 86  cm; it also covers babies' napkins; (b) articles which are prima  facie classifiable both within heading No  6111 and within other headings of this chapter are to be  classified within heading No  6111.  7. For the purposes of heading No  6112 'ski suits` means  garments or sets of garments which, by their general appearance and texture, are identifiable as  intended to be worn principally for skiing (cross-country or alpine). They consist either of :    (a) a 'ski overall`, that is, a one-piece garment designed to cover the upper and the lower parts  of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or  (b) a 'ski ensemble`, that is, a set of garments composed of two or three pieces, put up for retail  sale and comprising : - one garment such as an anorak, wind-cheater, wind-jacket or similar  article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and - one pair  of trousers whether or not extending above waist level, one pair of breeches or one bib and brace  overall. The 'ski ensemble` may also consist of an overall similar to the one mentioned in  paragraph  (a) above and a type of padded, sleeveless jacket worn over the overall. All the  components of a 'ski ensemble` must be made up in a fabric of the same texture, style and  composition whether or not of the same colour; they also must be of corresponding or compatible  size.  8. Garments which are prima facie classifiable both within heading No  6113 and within other  headings of this chapter, excluding heading No  6111, are to be classified within heading No  6113.   9. Garments of this chapter designed for left over right closure at the front shall be regarded as  men's or boys' garments, and those designed for right over left closure at the front as women's or  girls' garments. These provisions do not apply where the cut of the garment clearly indicates that  it is designed for one or other of the sexes.   Garments which cannot be identified as either men's  or boys' garments or as women's or girls' garments are to be classified in the headings covering  women's or girls' garments. 10. Articles of this chapter may be made of metal thread. Additional  notes 1. For the application of note 3  (b) of this chapter the components of an ensemble must be  made up entirely in a single identical fabric, subject to compliance with the other conditions laid  down in the said note. For this purpose the fabric used can be unbleached, bleached, dyed, of yarns  of different colours or printed. Sets of garments are not regarded as ensembles when their  components are made up in different fabrics, even if the difference is due only to their respective  colours. All the components of an ensemble must be presented together for retail sale as a single  unit. Individual wrapping or separate labelling of each component of such a single unit does not  influence its classification as an ensemble. 2. For the purposes of heading No  6109, the terms  'singlets` and 'other vests` include garments, even if of a fancy design, worn next to the body,  without collar, with or without sleeves, including those with shoulder straps.   These garments,  which are intended to cover the upper part of the body, often possess many characteristics in  common with those of T-shirts or with more traditional kinds of singlets and other vests of heading  No  6109. >TABLE>CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED  Notes 1. This chapter applies only to made-up articles of any textile fabric other than wadding,  excluding knitted or crocheted articles (other than those of heading No  6212). 2. This chapter  does not cover : (a) worn clothing or other worn articles of heading No  6309; or (b) orthopaedic  appliances, surgical belts, trusses or the like (heading No  9021). 3. For the purposes of heading  Nos  6203 and 6204 :   (a) The term 'suit` means a set of garments composed of two or three pieces  made up, in respect of their outer surface, in identical fabric and comprising : - one suit coat or  jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to  cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is  made from the same fabric as the outer surface of the other components of the set and whose back is  made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to  cover the lower part of the body and consisting of trousers, breeches or shorts (other than  swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a  'suit` must be of the same fabric construction, colour and composition; they must also be of the  same style and of corresponding or compatible size. However, these components may have piping (a  strip of fabric sewn into the seam) in a different fabric.  If several separate components to cover  the lower part of the body are presented together (for example, two pairs of trousers or trousers  and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair  of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other  garments being considered separately. The term 'suit` includes the following sets of garments,  whether or not they fulfil all the above conditions : - morning dress, comprising a plain jacket  (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress  (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front,  does not close and has narrow skirts cut in at the hips and hanging down behind; - dinner jacket  suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more  of the shirt front), but has shiny silk or imitation silk lapels. (b) The term 'ensemble` means a  set of garments (other than suits and articles of heading No  6207 or 6208) composed of several  pieces made up in identical fabric, put up for retail sale, and comprising :   - one garment  designed to cover the upper part of the body, with the exception of waistcoats which may also form  a second upper garment; and - one or two different garments, designed to cover the lower part of  the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than  swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same  fabric construction, style, colour and composition; they also must be of corresponding or  compatible size. The term 'ensemble` does not apply to track suits or ski suits, of heading No   6211. 4. For the purposes of heading No  6209 :   (a) the expression 'babies` garments and clothing  accessories' means articles for young children of a body height not exceeding 86  cm; it also  covers babies' napkins; (b) articles which are prima facie classifiable both within heading No   6209 and within other headings of this chapter are to be classified within heading No  6209. 5.  Garments which are prima facie classifiable both within heading No  6210 and within other headings  of this chapter, excluding heading No  6209, are to be classified within heading No  6210. 6. For  the purposes of heading No  6211, 'ski suits` means garments or sets of garments which, by their  general appearance and texture, are identifiable as intended to be worn principally for skiing  (cross-country or alpine). They consist either of :   (a) a 'ski overall`, that is, a one-piece  garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a  collar the ski overall may have pockets or footstraps; or (b) a 'ski ensemble`, that is, a set of  garments composed of two or three pieces, put up for retail sale and comprising : - one garment  such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener  (zipper), possibly with a waistcoat in addition, and - one pair of trousers whether or not  extending above waist level, one pair of breeches or one bib and brace overall. The 'ski ensemble`  may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of  padded, sleeveless jacket worn over the overall. All the components of a 'ski ensemble` must be  made up in a fabric of the same texture, style and composition whether or not of the same colour;  they also must be of corresponding or compatible size. 7. Scarves and articles of the scarf type,  square or approximately square, of which no side exceeds 60  cm, are to be classified as  handkerchiefs (heading No  6213). Handkerchiefs of which any side exceeds 60  cm are to be  classified within heading No  6214. 8. Garments of this chapter designed for left over right  closure at the front shall be regarded as men's or boys' garments, and those designed for right  over left closure at the front as women's or girls' garments. These provisions do not apply where  the cut of the garment clearly indicates that it is designed for one or other of the sexes.    Garments which cannot be identified as either men's or boys' garments or as women's or girls'  garments are to be classified in the headings covering women's or girls' garments. 9. Articles of  this chapter may be made of metal thread. Additional note 1. For the application of note 3  (b) of  this chapter the components of an ensemble must be made up entirely in a single identical fabric,  subject to compliance with the other conditions laid down in the said note. For this purpose the  fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed. Sets of  garments are not regarded as ensembles when their components are made up in different fabrics, even  if the difference is due only to their respective colours. All the components of an ensemble must  be presented together for retail sale as a single unit. Individual wrapping or separate labelling  of each component of such a single unit does not influence its classification as an ensemble. >TABLE>CHAPTER 63 OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE  ARTICLES; RAGS Notes 1. Sub-chapter I applies only to made-up articles, of any textile fabric. 2.  Sub-chapter I does not cover : (a) goods of Chapters 56 to 62; or (b) worn clothing or other worn  articles of heading No  6309. 3. Heading No  6309 applies only to the following goods :   (a)  articles of textile materials : - clothing and clothing accessories, and parts thereof, - blankets  and travelling rugs, - bed linen, table linen, toilet linen and kitchen linen, - furnishing  articles, other than carpets of heading Nos  5701 to 5705 and tapestries of heading No  5805; (b)  footwear and headgear of any material other than asbestos. In order to be classified within this  heading, the articles mentioned above must comply with both of the following requirements : - they  must show signs of appreciable wear, and - they must be presented in bulk or in bales, sacks or  similar packings. >TABLE>SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,  WALKING-STICKS,  SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF;  PREPARED FEATHERS AND  ARTICLES MADE THEREWITH;  ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIRCHAPTER 64 FOOTWEAR, GAITERS  AND THE LIKE; PARTS OF SUCH ARTICLES Notes 1. This chapter does not cover : (a) disposable foot or  shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles.  These products are classified according to their constituent material; (b) footwear of textile  material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section   XI); (c) worn footwear of heading No  6309; (d) articles of asbestos (heading No  6812); (e)  orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No  9021); or (f)  toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective  sportswear (Chapter  95). 2. For the purposes of heading No  6406, the term 'parts` does not  include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other  trimmings (which are to be classified in their appropriate headings) or buttons or other goods of  heading No  9606. 3. For the purposes of this chapter :   (a) the terms 'rubber` and 'plastics`  include woven fabrics or other textile products with an external layer of rubber or plastics being  visible to the naked eye; for the purpose of this provision, no account should be taken of any  resulting change of colour; and (b) the term 'leather` refers to the goods of heading Nos  4104 to  4109. 4. Subject to note  3 to this chapter :   (a) the material of the upper shall be taken to be  the constituent material having the greatest external surface area, no account being taken of  accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet  stays or similar attachments; (b) the constituent material of the outer sole shall be taken to be  the material having the greatest surface area in contact with the ground, no account being taken of  accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.  Subheading note 1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11,  the expression 'sports footwear` applies only to : (a) footwear which is designed for a sporting  activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the  like; (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling  boots, boxing boots and cycling shoes. Additional note 1. Within the meaning of note  4 (a),  'reinforcements` is taken to mean all pieces of material (e.g., plastics or leather) attached to  the external surface of the upper to give additional strength, whether or not also attached to the  sole. After the removal of reinforcements, the visible material must have the characteristics of an  upper and not lining. Account is to be taken of sections covered by accessories or reinforcements  when deciding on the composition of the upper.>TABLE>CHAPTER 65 HEADGEAR AND PARTS THEREOF Notes 1. This chapter does not cover : (a)  worn headgear of heading No  6309; (b) asbestos headgear (heading No  6812); or (c) dolls' hats,  other toy hats or carnival articles of Chapter  95. 2. Heading No 6502 does not cover hat shapes  made by sewing, other than those obtained simply by sewing strips in spirals. >TABLE>CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS,  WHIPS, RIDING  CROPS AND PARTS THEREOF Notes 1. This chapter does not cover : (a) measure walking-sticks or the  like (heading No 9017); (b) firearm-sticks, sword-sticks, loaded walking-sticks or the like  (Chapter 93); or (c) goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). 2.  Heading No 6603 does not cover parts, trimmings or accessories of textile material, or covers,  tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not  fitted to, articles of heading No 6601 or 6602 are to be classified separately and are not to be  treated as forming part of those articles. >TABLE>CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES  MADE OF FEATHERS OR OF DOWN;  ARTIFICIAL FLOWERS;  ARTICLES OF HUMAN HAIR Notes 1. This chapter does not cover : (a) straining  cloth of human hair (heading No  5911); (b) floral motifs of lace, of embroidery or other textile  fabric (Section  XI); (c) footwear (Chapter  64); (d) headgear or hair-nets (Chapter  65); (e)  toys, sports requisites or carnival articles (Chapter  95); or (f) feather dusters, powder-puffs or  hair sieves (Chapter  96). 2. Heading No  6701 does not cover :   (a) articles in which feathers or  down constitute only filling or padding (for example, bedding of heading No  9404); (b) articles of  apparel or clothing accessories in which feathers or down constitute no more than mere trimming or  padding; or (c) artificial flowers or foliage or parts thereof or made up articles of heading No   6702. 3. Heading No  6702 does not cover :   (a) articles of glass (Chapter  70); or (b) artificial  flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece  by moulding, forging, carving, stamping or other process, or consisting of parts assembled  otherwise than by binding, glueing, fitting into one another or similar methods. >TABLE>SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,  MICA OR SIMILAR MATERIALS;  CERAMIC PRODUCTS; GLASS AND GLASSWARECHAPTER 68 ARTICLES OF STONE,  PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS Notes 1. This chapter does not cover : (a)  goods of Chapter 25; (b) coated, impregnated or covered paper of heading No  4810 or 4811 (for  example, paper coated with mica powder or graphite, bituminised or asphalted paper); (c) coated,  impregnated or covered textile fabric of Chapter  56 or 59 (for example, fabric coated or covered  with mica powder, bituminised or asphalted fabric); (d) articles of Chapter  71; (e) tools or parts  of tools, of Chapter  82; (f) lithographic stones of heading No  8442; (g) electrical insulators  (heading No  8546) or fittings of insulating material of heading No  8547; (h) dental burrs  (heading No  9018); (ij) articles of Chapter  91 (for example, clocks and clock cases); (k)  articles of Chapter  94 (for example, furniture, lamps and lighting fittings, prefabricated  buildings); (l) articles of Chapter  95 (for example, toys, games and sports requisites); (m)  articles of heading No  9602, if made of materials specified in note  2  (b) to Chapter  96, or of  heading No  9606 (for example, buttons), No  9609 (for example, slate pencils) or No  9610 (for  example, drawing slates); or (n) articles of Chapter  97 (for example, works of art). 2. In heading  No  6802, the expression 'worked monumental or building stone` applies not only to the varieties of  stone referred to in heading No  2515 or 2516 but also to all other natural stone (for example,  quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate. >TABLE>CHAPTER 69 CERAMIC PRODUCTS Notes 1. This chapter applies only to ceramic products  which have been fired after shaping. Heading Nos  6904 to 6914 apply only to such products other  than those classifiable in heading Nos  6901 to 6903. 2. This chapter does not cover : (a) products  of heading No  2844; (b) articles of heading No  6804; (c) articles of Chapter 71 (for example,  imitation jewellery); (d) cermets of heading No  8113; (e) articles of Chapter 82; (f) electrical  insulators (heading No  8546) or fittings of insulating material of heading No  8547; (g)  artificial teeth (heading No  9021); (h) articles of Chapter 91 (for example, clocks and clock  cases); (ij) articles of Chapter 94 (for example, furniture, lamps and lighting fittings,  prefabricated buildings); (k) articles of Chapter 95 (for example, toys, games and sports  requisites); (l) articles of heading No 9606 (for example, buttons) or of heading No  9614 (for  example, smoking pipes); or (m) articles of Chapter 97 (for example, works of art). >TABLE>CHAPTER 70 GLASS AND GLASSWARE Notes 1. This chapter does not cover : (a) goods of  heading No  3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form  of powder, granules or flakes); (b) articles of Chapter 71 (for example, imitation jewellery); (c)  optical fibre cables of heading No  8544, electrical insulators (heading No  8546) or fittings of  insulating material of heading No  8547; (d) optical fibres, optically worked optical elements,  hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of  Chapter  90; (e) lamps or lighting fittings, illuminated signs, illuminated name-plates or the  like, having a permanently fixed light source, or parts thereof of heading No  9405; (f) toys,  games, sports requisites, Christmas tree ornaments or other articles of Chapter  95 (excluding  glass eyes without mechanisms for dolls or for other articles of Chapter  95); or (g) buttons,  fitted vacuum flasks, scent or similar sprays or other articles of Chapter  96. 2. For the purposes  of headings Nos  7003, 7004 and 7005 :   (a) Glass is not regarded as 'worked` by reason of any  process it has undergone before annealing. (b) Cutting to shape does not affect the classification  of glass in sheets. (c) the expression 'absorbent, reflecting or non-reflecting layer` means a  microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which  absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still  allowing it to retain a degree of transparency or translucency; or which prevents light from being  reflected on the surface of the glass. 3. The products referred to in heading No  7006 remain  classified in that heading whether or not they have the character of articles. 4. For the purposes  of heading No  7019, the expression 'glass wool` means :   (a) mineral wools with a silica (SiO2)  content not less than 60 % by weight; (b) mineral wools with a silica (SiO2) content less than 60 %  but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3)  content exceeding 2 % by weight. Mineral wools which do not comply with the above specifications  fall within heading No  6806. 5. Throughout the nomenclature, the expression 'glass` includes fused  quartz and other fused silica. Subheading note 1. For the purposes of subheadings 7013 21, 7013 31  and 7013 91, the expression 'lead crystal` means only glass having a minimum lead monoxide (PbO)  content by weight of 24 %. >TABLE>SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR  SEMI-PRECIOUS STONES, PRECIOUS METALS,  METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;   IMITATION JEWELLERY; COINCHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,  PRECIOUS METALS,  METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;  IMITATION JEWELLERY; COIN  Notes  1. Subject to note  1 (a) to Section  VI and except as provided below, all articles  consisting wholly or partly : (a) of natural or cultured pearls or of precious or semi-precious  stones (natural, synthetic or reconstructed);  or (b) of precious metal or of metal clad with  precious metal, are to be classified in this chapter.  2.   (a) Heading Nos  7113, 7114 and 7115 do  not cover articles in which precious metal or metal clad with precious metal is present as minor  constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules  and rims), and paragraph  (b) of the foregoing note does not apply to such articles. (b) Heading No   7116 does not cover articles containing precious metal or metal clad with precious metal (other  than as minor constituents).  3. This chapter does not cover :   (a) amalgams of precious metal, or  colloidal precious metal (heading No  2843); (b) sterile surgical suture materials, dental fillings  or other goods of Chapter  30; (c) goods of Chapter  32 (for example, lustres); (d) supported  catalysts (heading No  3815); (e) articles of heading No  4202 or 4203 referred to in note  2 (B)  to Chapter  42; (f) articles of heading No  4303 or 4304; (g) goods of Section  XI (textiles and  textile articles); (h) footwear, headgear or other articles of Chapter  64 or 65; (ij) umbrellas,  walking-sticks or other articles of Chapter  66; (k) abrasive goods of heading No  6804 or 6805 or  Chapter  82, containing dust or powder of precious or semi-precious stones (natural or synthetic);  articles of Chapter  82 with a working part of precious or semi-precious stones (natural, synthetic  or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of  Section  XVI. However, articles and parts thereof, wholly of precious or semi-precious stones  (natural, synthetic or reconstructed) remain classified in this chapter, except unmounted worked  sapphires and diamonds for styluses (heading No  8522); (l) articles of Chapter  90, 91 or 92  (scientific instruments, clocks and watches, musical instruments); (m) arms or parts thereof  (Chapter  93); (n) articles covered by note  2 to Chapter  95; (o) articles classified in Chapter   96 by virtue of note  4 to that chapter; or (p) original sculptures or statuary (heading No  9703),  collectors' pieces (heading No  9705) or antiques of an age exceeding 100  years (heading No   9706), other than natural or cultured pearls or precious or semi-precious stones.  4.   (a) The  expression 'precious metal` means silver, gold and platinum. (b) The expression 'platinum` means  platinum, iridium, osmium, palladium, rhodium and ruthenium. (c) The expression 'precious or  semi-precious stones` does not include any of the substances specified in note  2  (b) to Chapter   96.  5. For the purposes of this chapter, any alloy (including a sintered mixture and an  inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal  if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious  metal are to be classified according to the following rules :   (a) An alloy containing 2 % or  more, by weight, of platinum is to be treated as an alloy of platinum. (b) An alloy containing 2 %  or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be  treated as an alloy of gold. (c) Other alloys containing 2 % or more, by weight, of silver are to  be treated as alloys of silver.  6. Except where the context otherwise requires, any reference in  the nomenclature to precious metal or to any particular precious metal includes a reference to  alloys treated as alloys of precious metal or of the particular metal in accordance with the rules  in note  5 above, but not to metal clad with precious metal or to base metal or non-metals plated  with precious metal.  7. Throughout the nomenclature the expression 'metal clad with precious  metal` means material made with a base of metal upon one or more surfaces of which there is affixed  by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious  metal. Except where the context otherwise requires, the expression also covers base metal inlaid  with precious metal.  8. Subject to note  1 (a) to Section  VI, goods answering to a description in  heading No  7112 are to be classified in that heading and in no other heading of the nomenclature.   9. For the purposes of heading No  7113, the expression 'articles of jewellery` means :   (a) any  small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces,  brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or  other medals and insignia); and (b) articles of personal use of a kind normally carried in the  pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses,  cachou boxes).  10. For the purposes of heading No  7114, the expression 'articles of goldsmiths`  or silversmiths' wares' includes such articles as ornaments, tableware, toilet-ware, smokers'  requisites and other articles of household, office or religious use. 11. For the purposes of  heading No  7117, the expression 'imitation jewellery` means articles of jewellery within the  meaning of paragraph  (a) of note  9 above (but not including buttons or other articles of heading  No  9606, or dress-combs, hair-slides or the like, or hairpins, of heading No  9615), not  incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or  reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with  precious metal. Subheading notes 1. For the purposes of subheadings 7106 10, 7108 11, 7110 11, 7110  21, 7110 31 and 7110 41, the expressions 'powder` and 'in powder form` mean products of which 90 %  or more by weight passes through a sieve having a mesh aperture of 0,5  mm. 2. Notwithstanding the  provisions of chapter note  4  (b), for the purposes of subheadings 7110 11 and 7110 19, the  expression 'platinum` does not include iridium, osmium, palladium, rhodium or ruthenium. 3. For the  classification of alloys in the subheadings of heading No  7110, each alloy is to be classified  with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by  weight over each other of these metals. >TABLE>SECTION XV BASE METALS AND ARTICLES OF BASE METALNotes 1.  This section does not cover : (a) prepared paints, inks or other products with a basis of metallic  flakes or powder (heading Nos  3207 to 3210, 3212, 3213 or 3215); (b) ferro-cerium or other  pyrophoric alloys (heading No  3606); (c) headgear or parts thereof of heading No  6506 or 6507;  (d) umbrella frames or other articles of heading No  6603; (e) goods of Chapter  71 (for example,  precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) articles of  Section  XVI (machinery, mechanical appliances and electrical goods); (g) assembled railway or  tramway track (heading No  8608) or other articles of Section  XVII (vehicles, ships and boats,  aircraft); (h) instruments or apparatus of Section  XVIII, including clock or watch springs; (ij)  lead shot prepared for ammunition (heading No  9306) or other articles of Section  XIX (arms and  ammunition); (k) articles of Chapter  94 (for example, furniture, mattress supports, lamps and  lighting fittings, illuminated signs, prefabricated buildings); (l) articles of Chapter  95 (for  example, toys, games, sports requisites); (m) hand sieves, buttons, pens, pencil-holders, pen nibs  or other articles of Chapter  96 (miscellaneous manufactured articles); or (n) articles of Chapter   97 (for example, works of art). 2. Throughout the nomenclature, the expression 'parts of general  use` means :   (a) articles of heading No  7307, 7312, 7315, 7317 or 7318 and similar articles of  other base metal; (b) springs and leaves for springs, of base metal, other than clock or watch  springs (heading No  9114); and (c) articles of heading Nos  8301, 8302, 8308, 8310 and frames and  mirrors, of base metal, of heading No  8306. In Chapters  73 to 76 and 78 to 82 (but not in heading  No  7315) references to parts of goods do not include references to parts of general use as defined  above. Subject to the preceding paragraph and to note  1 to Chapter  83, the articles of Chapter   82 or 83 are excluded from Chapters  72 to 76 and 78 to 81. 3. Throughout the nomenclature, the  expression 'base metals` means : iron and steel, copper, nickel, aluminium, lead, zinc, tin,  tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium,  antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium  (columbium), rhenium and thallium. 4. Throughout the nomenclature, the term 'cermets` means  products containing a microscopic heterogeneous combination of a metallic component and a ceramic  component. The term 'cermets` includes sintered metal carbides (metal carbides sintered with a  metal). 5. Classification of alloys (other than ferro-alloys and master alloys as defined in  Chapters  72 and 74) :   (a) An alloy of base metals is to be classified as an alloy of the metal  which predominates by weight over each of the other metals. (b) An alloy composed of base metals of  this section and of elements not falling within this section is to be treated as an alloy of base  metals of this section if the total weight of such metals equals or exceeds the total weight of the  other elements present. (c) In this section the term 'alloys` includes sintered mixtures of metal  powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic  compounds. 6. Unless the context otherwise requires, any reference in the nomenclature to a base  metal includes a reference to alloys which, by virtue of note  5 above, are to be classified as  alloys of that metal. 7. Classification of composite articles :   Except where the headings  otherwise require, articles of base metal (including articles of mixed materials treated as  articles of base metal under the interpretative rules) containing two or more base metals are to be  treated as articles of the base metal predominating by weight over each of the other metals. For  this purpose :  (a) Iron and steel, or different kinds of iron or steel, are regarded as one and  the same metal. (b) An alloy is regarded as being entirely composed of that metal as an alloy of  which, by virtue of note  5, it is classified.  (c) A cermet of heading No  8113 is regarded as a  single base metal. 8. In this section, the following expressions have the meanings hereby assigned  to them :   (a) Waste and scrap Metal waste and scrap from the manufacture or mechanical working of  metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or  other reasons. (b) Powders   Products of which 90 % or more by weight passes through a sieve having  a mesh aperture of 1  mm. CHAPTER 72 IRON AND STEEL Notes 1. In this chapter and, in the case of  notes (d), (e) and (f) throughout the nomenclature, the following expressions have the meanings  hereby assigned to them : (a) Pig iron Iron-carbon alloys not usefully malleable, containing more  than 2 % by weight of carbon and which may contain by weight one or more other elements within the  following limits : - not more than 10 % of chromium, - not more than 6 % of manganese, - not more  than 3 % of phosphorus, - not more than 8 % of silicon, - a total of not more than 10 % of other  elements. (b) Spiegeleisen   Iron-carbon alloys containing by weight more than 6 % but not more  than 30 % of manganese and otherwise conforming to the specification at (a) above. (c) Ferro-alloys    Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting  and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in  the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in  ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the  element iron and one or more of the following : - more than 10 % of chromium, - more than 30 % of  manganese, - more than 3 % of phosphorus, - more than 8 % of silicon, - a total of more than 10 %  of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper.  (d) Steel   Ferrous materials other than those of heading No  7203 which (with the exception of  certain types produced in the form of castings) are usefully malleable and which contain by weight  2 % or less of carbon. However, chromium steels may contain higher proportions of carbon. (e)  Stainless steel   Alloy steels containing, by weight, 1,2 % or less of carbon and 10,5 % or more of  chromium, with or without other elements. (f) Other alloy steel   Steels not complying with the  definition of stainless steel and containing by weight one or more of the following elements in the  proportion shown : - 0,3 % or more of aluminium, - 0,0008 % or more of boron, - 0,3 % or more of  chromium, - 0,3 % or more of cobalt, - 0,4 % or more of copper, - 0,4 % or more of lead, - 1,65 %  or more of manganese, - 0,08 % or more of molybdenum, - 0,3 % or more of nickel, - 0,06 % or more  of niobium, - 0,6 % or more of silicon, - 0,05 % or more of titanium, - 0,3 % or more of tungsten  (wolfram), - 0,1 % or more of vanadium, - 0,05 % or more of zirconium, - 0,1 % or more of other  elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. (g) Remelting scrap  ingots of iron or steel   Products roughly cast in the form of ingots without feeder-heads or hot  tops, or of pigs, having obvious surface faults and not complying with the chemical composition of  pig iron, spiegeleisen or ferro-alloys. (h) Granules   Products of which less than 90 % by weight  passes through a sieve with a mesh aperture of 1  mm and of which 90 % or more by weight passes  through a sieve with a mesh aperture of 5  mm. (ij) Semi-finished products   Continuous cast  products of solid section, whether or not subjected to primary hot-rolling; and Other products of  solid section, which have not been further worked than subjected to primary hot-rolling or roughly  shaped by forging, including blanks for angles, shapes or sections.  These products are not  presented in coils. (k) Flat-rolled products   Rolled products of solid rectangular (other than  square) cross-section, which do not conform to the definition at (ij) above in the form of : -  coils of successively superimposed layers, or - straight lengths, which if of a thickness less than  4,75  mm are of a width measuring at least ten times the thickness or if of a thickness of 4,75  mm  or more are of a width which exceeds 150  mm and measures at least twice the thickness. Flat-rolled  products include those with patterns in relief derived directly from rolling (for example, grooves,  ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or  polished, provided that they do not thereby assume the character of articles or products of other  headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be  classified as products of a width of 600  mm or more, provided that they do not assume the  character of articles or products of other headings. (l) Bars and rods, hot-rolled, in irregularly  wound coils   Hot-rolled products in irregularly wound coils, which have a solid cross-section in  the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or  other convex polygons (including 'flattened circles` and 'modified rectangles`, of which two  opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  These products may have indentations, ribs, grooves or other deformations produced during the  rolling process (reinforcing bars and rods). (m) Other bars and rods   Products which do not  conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which  have a uniform solid cross-section along their whole length in the shape of circles, segments of  circles, ovals, rectangles (including squares), triangles or other convex polygons (including  'flattened circles` and 'modified rectangles`, of which two opposite sides are convex arcs, the  other two sides being straight, of equal length and parallel). These products may : - have  indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing  bars and rods), - be twisted after rolling. (n) Angles, shapes and sections   Products having a  uniform solid cross-section along their whole length which do not conform to any of the definitions  at (ij), (k), (l) or (m) above or to the definition of wire.  Chapter 72 does not include products  of heading No  7301 or 7302. (o) Wire   Cold-formed products in coils, of any uniform solid  cross-section along their whole length, which do not conform to the definition of flat-rolled  products. (p) Hollow drill bars and rods   Hollow bars and rods of any cross-section, suitable for  drills, of which the greatest external dimension of the cross-section exceeds 15  mm but does not  exceed 52  mm, and of which the greatest internal dimension does not exceed one half of the  greatest external dimension. Hollow bars and rods of iron or steel not conforming to this  definition are to be classified within heading No  7304. 2. Ferrous metals clad with another  ferrous metal are to be classified as products of the ferrous metal predominating by weight. 3.  Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are  to be classified, according to their form, their composition and their appearance, in the headings  of this chapter appropriate to similar hot-rolled products. Subheading notes 1. In this chapter the  following expressions have the meanings hereby assigned to them : (a) Alloy pig iron Pig iron  containing, by weight, one or more of the following elements in the specified proportions : - more  than 0,2 % of chromium, - more than 0,3 % of copper, - more than 0,3 % of nickel, - more than 0,1 %  of any of the following elements : aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.  (b) Non-alloy free-cutting steel   Non-alloy steel containing, by weight, one or more of the  following elements in the specified proportions : - 0,08 % or more of sulphur, - 0,1 % or more of  lead, - more than 0,05 % of selenium, - more than 0,01 % of tellurium, - more than 0,05 % of  bismuth. (c) Silicon-electrical steel   Alloy steels containing by weight at least 0,6 % but not  more than 6 % of silicon and not more than 0,08 % of carbon. They may also contain by weight not  more than 1 % of aluminium but no other element in a proportion that would give the steel the  characteristics of another alloy steel. (d) High-speed steel   Alloy steels containing, with or  without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a  combined content by weight of 7 % or more, 0,6 % or more of carbon and 3 to 6 % of chromium. (e)  Silico-manganese steel   Alloy steels containing by weight : - not more than 0,7 % of carbon, - 0,5  % or more but not more than 1,9 % of manganese, and - 0,6 % or more but not more than 2,3 % of  silicon, but no other element in a proportion that would give the steel the characteristics of  another alloy steel. 2. For the classification of ferro-alloys in the subheadings of heading No   7202, the following rule should be observed : A ferro-alloy is considered as binary and classified  under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum  percentage laid down in note  1 (c) to this chapter; by analogy, it is considered respectively as  ternary or quaternary if two or three alloy elements exceed the minimum percentage.   For the  application of this rule the unspecified 'other elements` referred to in note  1 (c) to this  chapter must each exceed 10 % by weight. Additional note 1. The following expressions have the  meanings hereby assigned to them : - 'Electrical` : for the purposes of subheadings 7209 16 10,  7209 17 10, 7209 18 10, 7209 26 10, 7209 27 10, 7209 28 10 and 7211 23 91, flat-rolled products  which under a current at 50  Hz and a magnetic flux of 1  T have a watt-loss per kilogram,  calculated by the Epstein method, of : - 2,1  W or less, when their thickness does not exceed 0,20   mm, - 3,6  W or less, when their thickness is not less than 0,20  mm but less than 0,60  mm, - 6  W  or less, when their thickness is not less than 0,60  mm but not greater than 1,50  mm. - 'Tinplate`  : for the purposes of subheadings 7210 12 11, ex 7210 70 31, 7212 10 10 and 7212 40 10, flat-rolled  products (of a thickness of less than 0,5  mm) coated with a layer of metal containing, by weight,  97 % or more of tin. - 'Tool steel` : for the purposes of subheadings 7228 30 20, 7228 40 10, 7228  50 20 and 7228 60 81, alloy steels, other than stainless or high-speed steel, containing, by  weight, one of the following compositions, with or without other elements :   - less than 0,6 % of  carbon  and 0,7 % or more of silicon and 0,05 % or more of vanadium  or 4 % or more of tungsten; -  0,8 % or more of carbon  and   0,05 % or more of vanadium; - more than 1,2 % of carbon  and   not  less than 11 % but not more than 15 % of chromium; - 0,16 or more but not more than 0,5 % of carbon   and   3,8 or more but not more than 4,3 % of nickel  and 1,1 or more but not more than 1,5 % of  chromium  and 0,15 or more but not more than 0,5 % of molybdenum; - 0,3 or more but not more than  0,5 % of carbon  and   1,4 or more but not more than 2,1 % of chromium  and 0,15 or more but not  more than 0,5 % of molybdenum  and less than 1,2 % of nickel; - 0,3 % or more of carbon  and   less  than 5,2 % of chromium  and  0,65 % or more of molybdenum or 0,4 % or more of tungsten; - 0,5 or  more but not more than 0,6 % of carbon  and    1,25 or more but not more than 1,8 % of nickel  and  0,5 or more but not more than 1,2 % of chromium  and 0,15 or more but not more than 0,5 % of  molybdenum. >TABLE>CHAPTER 73 ARTICLES OF IRON OR STEEL Notes 1. In this chapter the expression 'cast  iron` applies to products obtained by casting in which iron predominates by weight over each of the  other elements and which do not comply with the chemical composition of steel as defined in note  1  (d) to Chapter  72. 2. In this chapter the word 'wire` means hot- or cold-formed products of any  cross-sectional shape, of which no cross-sectional dimension exceeds 16  mm. >TABLE>CHAPTER 74 COPPER AND ARTICLES THEREOF Note 1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Refined copper : Metal containing at  least 99,85 % by weight of copper;  or  Metal containing at least 97,5 % by weight of copper,  provided that the content by weight of any other element does not exceed the limit specified in the  following table :   >TABLE>  (b)Copper alloys :  Metallic substances other than  unrefined copper in which copper predominates by weight over each of the other elements, provided  that :  (i)the content by weight of at least one of the other elements is greater than the limit  specified in the foregoing table;  or (ii)the total content by weight of such other elements  exceeds 2,5 %. (c)Master alloys :  Alloys containing with other elements more than 10 % by weight  of copper, not usefully malleable and commonly used as an additive in the manufacture of other  alloys or as de-oxidants, de-sulphurizing agents or for similar uses in the metallurgy of  non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight  of phosphorus falls within heading No  2848. (d)Bars and rods :  Rolled, extruded, drawn or forged  products, not in coils, which have a uniform solid cross-section along their whole length in the  shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex  polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are  convex arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. The expression also covers  cast or sintered products, of the same forms and dimensions, which have been subsequently worked  after production (otherwise than by simple trimming or de-scaling), provided that they have not  thereby assumed the character of articles or products of other headings.  Wire-bars and billets  with their ends tapered or otherwise worked simply to facilitate their entry into machines for  converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be  unwrought copper of heading No  7403. (e)Profiles :  Rolled, extruded, drawn, forged or formed  products, coiled or not, of a uniform cross-section along their whole length, which do not conform  to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The  expression also covers cast or sintered products, of the same forms, which have been subsequently  worked after production (otherwise than by simple trimming or de-scaling), provided that they have  not thereby assumed the character of articles or products of other headings. (f)Wire :  Rolled,  extruded or drawn products, in coils, which have a uniform solid cross-section along their whole  length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or  regular convex polygons (including 'flattened circles` and 'modified rectangles`, of which two  opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  Products with a rectangular (including square), triangular or polygonal cross-section may have  corners rounded along their whole length. The thickness of such products which have a rectangular  (including 'modified rectangular`) cross-section exceeds one-tenth of the width. In the case of  heading No  7414, however, the term 'wire` applies only to products, whether or not in coils, of  any cross-sectional shape, of which no cross-sectional dimension exceeds 6  mm. (g)Plates, sheets,  strip and foil :  Flat-surfaced products (other than the unwrought products of heading No  7403),  coiled or not, of solid rectangular (other than square) cross-section with or without rounded  corners (including 'modified rectangles` of which two opposite sides are convex arcs, the other two  sides being straight, of equal length and parallel) of a uniform thickness, which are : -of  rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a  shape other than rectangular or square, of any size, provided that they do not assume the character  of articles or products of other headings. Heading Nos  7409 and 7410 apply inter alia to plates,  sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons,  lozenges) and to such products which have been perforated, corrugated, polished or coated, provided  that they do not thereby assume the character of articles or products of other headings. (h)Tubes  and pipes :  Hollow products, coiled or not, which have a uniform cross-section with only one  enclosed void along their whole length in the shape of circles, ovals, rectangles (including  squares), equilateral triangles or regular convex polygons, and which have a uniform wall  thickness. Products with a rectangular (including square), equilateral triangular or regular convex  polygonal cross-section, which may have corners rounded along their whole length, are also to be  taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the  same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,  bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.  Subheading note 1.In this chapter the following expressions have the meanings hereby assigned to  them : (a)Copper-zinc base alloys (brasses) : Alloys of copper and zinc, with or without other  elements. When other elements are present : -zinc predominates by weight over each of such other  elements, -any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel  silvers)), and -any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).  (b)Copper-tin base alloys (bronzes) :  Alloys of copper and tin, with or without other elements.  When other elements are present, tin predominates by weight over each of such other elements,  except that when the tin content is 3 % or more the zinc content by weight may exceed that of tin  but must be less than 10 %. (c)Copper-nickel-zinc base alloys (nickel silvers) :  Alloys of copper,  nickel and zinc, with or without other elements. The nickel content is 5 % or more by weight (see  copper-zinc alloys (brasses)). (d)Copper-nickel base alloys :  Alloys of copper and nickel, with or  without other elements but in any case containing by weight not more than 1 % of zinc. When other  elements are present, nickel predominates by weight over each of such other elements. >TABLE>CHAPTER 75 NICKEL AND ARTICLES THEREOF Note 1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn  or forged products, not in coils, which have a uniform solid cross-section along their whole length  in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular  convex polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite  sides are convex arcs, the other two sides being straight, of equal length and parallel). Products  with a rectangular (including square), triangular or polygonal cross-section may have corners  rounded along their whole length. The thickness of such products which have a rectangular  (including 'modified rectangular`) cross-section exceeds one-tenth of the width. The expression  also covers cast or sintered products, of the same forms and dimensions, which have been  subsequently worked after production (otherwise than by simple trimming or de-scaling), provided  that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles :   Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform  cross-section along their whole length, which do not conform to any of the definitions of bars,  rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or  sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings. (c) Wire :   Rolled, extruded or drawn  products, in coils, which have a uniform solid cross-section along their whole length in the shape  of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and  foil :   Flat-surfaced products (other than the unwrought products of heading No  7502), coiled or  not, of solid rectangular (other than square) cross-section with or without rounded corners  (including 'modified rectangles` of which two opposite sides are convex arcs, the other two sides  being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular  (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other  than rectangular or square, of any size, provided that they do not assume the character of articles  or products of other headings. Heading No 7506 applies inter alia to plates, sheets, strip and foil  with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products  which have been perforated, corrugated, polished or coated, provided that they do not thereby  assume the character of articles or products of other headings. (e) Tubes and pipes :   Hollow  products, coiled or not, which have a uniform cross-section with only one enclosed void along their  whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles  or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular  (including square), equilateral triangular, or regular convex polygonal cross-section, which may  have corners rounded along their whole length, are also to be considered as tubes and pipes  provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled,  waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Subheading notes 1. In  this chapter the following expressions have the meanings hereby assigned to them : (a) Nickel, not  alloyed : Metal containing by weight at least 99 % of nickel plus cobalt, provided that :  (i) the  cobalt content by weight does not exceed 1,5 %, and (ii) the content by weight of any other element  does not exceed the limit specified in the following table :   >TABLE>  (b)Nickel alloys  :  Metallic substances in which nickel predominates by weight over each of the other elements  provided that :  (i)the content by weight of cobalt exceeds 1,5  %,  (ii)the content by weight of  at least one of the other elements is greater than the limit specified in the foregoing table,  or  (iii)the total content by weight of elements other than nickel plus cobalt exceeds 1  %.  2.Notwithstanding the provisions of Chapter note  1  (c), for the purposes of subheading 7508 10  the term 'wire` applies only to products, whether or not in coils, of any cross-sectional shape, of  which no cross-sectional dimension exceeds 6  mm. >TABLE>CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF Note 1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn  or forged products, not in coils, which have a uniform solid cross-section along their whole length  in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular  convex polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite  sides are convex arcs, the other two sides being straight, of equal length and parallel). Products  with a rectangular (including square), triangular or polygonal cross-section may have corners  rounded along their whole length. The thickness of such products which have a rectangular  (including 'modified rectangular`) cross-section exceeds one-tenth of the width. The expression  also covers cast or sintered products, of the same forms and dimensions, which have been  subsequently worked after production (otherwise than by simple trimming or de-scaling), provided  that they have not thereby assumed the character of articles or products of other headings; (b)  Profiles :   Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform  cross-section along their whole length, which do not conform to any of the definitions of bars,  rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or  sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings; (c) Wire :   Rolled, extruded or drawn  products, in coils, which have a uniform solid cross-section along their whole length in the shape  of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width; (d) Plates, sheets, strip and  foil :   Flat-surfaced products (other than the unwrought products of heading No 7601), coiled or  not, of solid rectangular (other than square) cross-section with or without rounded corners  (including 'modified rectangles` of which two opposite sides are convex arcs, the other two sides  being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular  (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other  than rectangular or square, of any size, provided that they do not assume the character of articles  or products of other headings. Heading Nos 7606 and 7607 apply inter alia to plates, sheets, strip  and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such  products which have been perforated, corrugated, polished or coated, provided that they do not  thereby assume the character of articles or products of other headings; (e) Tubes and pipes :    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void  along their whole length in the shape of circles, ovals, rectangles (including squares),  equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products  with a rectangular (including square), equilateral triangular or regular convex polygonal  cross-section, which may have corners rounded along their whole length, are also to be considered  as tubes and pipes provided the inner and outer cross-sections are concentric and have the same  form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,  bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.  Subheading notes 1. In this chapter the following expressions have the meanings hereby assigned to  them : (a) Aluminium, not alloyed : Metal containing by weight at least 99  % of aluminium,  provided that the content by weight of any other element does not exceed the limit specified in the  following table :   >TABLE>  (b)Aluminium alloys :  Metallic substances in which  aluminium predominates by weight over each of the other elements, provided that :  (i)the content  by weight of at least one of the other elements or of iron plus silicon taken together is greater  than the limit specified in the foregoing table; or (ii)the total content by weight of such other  elements exceeds 1  %. 2.Notwithstanding the provisions of Chapter note  1  (c), for the purposes  of subheading 7616 91 the term 'wire` applies only to products, whether or not in coils, of any  cross-sectional shape, of which no cross-sectional dimension exceeds 6  mm. >TABLE>CHAPTER 78 LEAD AND ARTICLES THEREOF Note 1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn  or forged products, not in coils, which have a uniform solid cross-section along their whole length  in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular  convex polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite  sides are convex arcs, the other two sides being straight, of equal length and parallel). Products  with a rectangular (including square), triangular or polygonal cross-section may have corners  rounded along their whole length. The thickness of such products which have a rectangular  (including 'modified rectangular`) cross-section exceeds one-tenth of the width. The expression  also covers cast or sintered products, of the same forms and dimensions, which have been  subsequently worked after production (otherwise than by simple trimming or de-scaling), provided  that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles :   Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform  cross-section along their whole length, which do not conform to any of the definitions of bars,  rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or  sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings. (c) Wire :   Rolled, extruded or drawn  products, in coils, which have a uniform solid cross-section along their whole length in the shape  of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and  foil :   Flat-surfaced products (other than the unwrought products of heading No 7801), coiled or  not, of solid rectangular (other than square) cross-section with or without rounded corners  (including 'modified rectangles` of which two opposite sides are convex arcs, the other two sides  being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular  (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other  than rectangular or square, of any size, provided that they do not assume the character of articles  or products of other headings. Heading No  7804 applies inter alia to plates, sheets, strip and  foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such  products which have been perforated, corrugated, polished or coated, provided that they do not  thereby assume the character of articles or products of other headings. (e) Tubes and pipes :    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void  along their whole length in the shape of circles, ovals, rectangles (including squares),  equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products  with a rectangular (including square), equilateral triangular or regular convex polygonal  cross-section, which may have corners rounded along their whole length, are also to be considered  as tubes and pipes provided the inner and outer cross-sections are concentric and have the same  form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,  bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.  Subheading note 1. In this chapter the expression 'refined lead` means : Metal containing by weight  at least 99,9 % of lead, provided that the content by weight of any other element does not exceed  the limit specified in the following table :   >TABLE> >TABLE>CHAPTER 79  ZINC AND ARTICLES THEREOF Note 1. In this chapter the following expressions have the meanings  hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn or forged products, not in  coils, which have a uniform solid cross-section along their whole length in the shape of circles,  ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including  'flattened circles` and 'modified rectangles`, of which two opposite sides are convex arcs, the  other two sides being straight, of equal length and parallel). Products with a rectangular  (including square), triangular or polygonal cross-section may have corners rounded along their  whole length. The thickness of such products which have a rectangular (including 'modified  rectangular`) cross-section exceeds one-tenth of the width. The expression also covers cast or  sintered products, of the same forms and dimensions, which have been subsequently worked after  production (otherwise than by simple trimming or de-scaling), provided that they have not thereby  assumed the character of articles or products of other headings. (b) Profiles :   Rolled, extruded,  drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole  length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip,  foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,  which have been subsequently worked after production (otherwise than by simple trimming or  de-scaling), provided that they have not thereby assumed the character of articles or products of  other headings. (c) Wire :   Rolled, extruded or drawn products, in coils, which have a uniform  solid cross-section along their whole length in the shape of circles, ovals, rectangles (including  squares), equilateral triangles or regular convex polygons (including 'flattened circles` and  'modified rectangles`, of which two opposite sides are convex arcs, the other two sides being  straight, of equal length and parallel). Products with a rectangular (including square), triangular  or polygonal cross-section may have corners rounded along their whole length. The thickness of such  products which have a rectangular (including 'modified rectangular`) cross-section exceeds  one-tenth of the width. (d) Plates, sheets, strip and foil :   Flat-surfaced products (other than  the unwrought products of heading No  7901), coiled or not, of solid rectangular (other than  square) cross-section with or without rounded corners (including 'modified rectangles` of which two  opposite sides are convex arcs, the other two sides being straight, of equal length and parallel)  of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not  exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size,  provided that they do not assume the character of articles or products of other headings. Heading  No  7905 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves,  ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,  corrugated, polished or coated, provided that they do not thereby assume the character of articles  or products of other headings. (e) Tubes and pipes :   Hollow products, coiled or not, which have a  uniform cross-section with only one enclosed void along their whole length in the shape of circles,  ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which  have a uniform wall thickness. Products with a rectangular (including square), equilateral  triangular or regular convex polygonal cross-section, which may have corners rounded along their  whole length, are also to be considered as tubes and pipes provided the inner and outer  cross-sections are concentric and have the same form and orientation. Tubes and pipes of the  foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded,  cone-shaped or fitted with flanges, collars or rings. Subheading note 1. In this chapter the  following expressions have the meanings hereby assigned to them : (a) Zinc, not alloyed : Metal  containing by weight at least 97,5 % of zinc. (b) Zinc alloys :   Metallic substances in which zinc  predominates by weight over each of the other elements, provided that the total content by weight  of such other elements exceeds 2,5 %. (c) Zinc dust :   Dust obtained by condensation of zinc  vapour, consisting of spherical particles which are finer than zinc powders. At least 80 % by  weight of the particles pass through a sieve with 63  ìm (microns) mesh. It must contain at least  85 % by weight of metallic zinc. >TABLE>CHAPTER 80 TIN AND ARTICLES THEREOF Note 1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn  or forged products, not in coils, which have a uniform solid cross-section along their whole length  in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular  convex polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite  sides are convex arcs, the other two sides being straight, of equal length and parallel). Products  with a rectangular (including square), triangular or polygonal cross-section may have corners  rounded along their whole length. The thickness of such products which have a rectangular  (including 'modified rectangular`) cross-section exceeds one-tenth of the width. The expression  also covers cast or sintered products, of the same forms and dimensions, which have been  subsequently worked after production (otherwise than by simple trimming or de-scaling), provided  that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles :   Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform  cross-section along their whole length, which do not conform to any of the definitions of bars,  rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or  sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings. (c) Wire :   Rolled, extruded or drawn  products, in coils, which have a uniform solid cross-section along their whole length in the shape  of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and  foil :   Flat-surfaced products (other than the unwrought products of heading No 8001), coiled or  not, of solid rectangular (other than square) cross-section with or without rounded corners  (including 'modified rectangles` of which two opposite sides are convex arcs, the other two sides  being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular  (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other  than rectangular or square, of any size, provided that they do not assume the character of articles  or products of other headings. Heading Nos  8004 and 8005 apply inter alia to plates, sheets, strip  and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such  products which have been perforated, corrugated, polished or coated, provided that they do not  thereby assume the character of articles or products of other headings. (e) Tubes and pipes :    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void  along their whole length in the shape of circles, ovals, rectangles (including squares),  equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products  with a rectangular (including square), equilateral triangular or regular convex polygonal  cross-section, which may have corners rounded along their whole length, are also to be considered  as tubes and pipes provided the inner and outer cross-sections are concentric and have the same  form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,  bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.  Subheading note 1. In this chapter the following expressions have the meanings hereby assigned to  them : (a) Tin, not alloyed : Metal containing by weight at least 99 % of tin, provided that the  content by weight of any bismuth or copper is less than the limit specified in the following table  :   >TABLE>  (b)Tin alloys :  Metallic substances in which tin predominates by weight  over each of the other elements, provided that :  (i)the total content by weight of such other  elements exceeds 1 %,  or (ii)the content by weight of either bismuth or copper is equal to or  greater than the limit specified in the foregoing table. >TABLE>CHAPTER 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF Subheading note 1. Note 1  to Chapter 74, defining 'bars and rods`, 'profiles`, 'wire` and 'plates, sheets, strip and foil`  applies mutatis mutandis to this chapter. >TABLE>CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;  PARTS  THEREOF OF BASE METAL Notes 1. Apart from blowlamps, portable forges, grinding wheels with  frameworks, manicure and pedicure sets, and goods of heading No  8209, this chapter covers only  articles with a blade, working edge, working surface or other working part of : (a) base metal; (b)  metal carbides or cermets; (c) precious or semi-precious stones (natural, synthetic or  reconstructed) on a support of base metal, metal carbide or cermet; or (d) abrasive materials on a  support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like,  of base metal, which retain their identity and function after the application of the abrasive. 2.  Parts of base metal of the articles of this chapter are to be classified with the articles of which  they are parts, except parts separately specified as such and tool-holders for hand tools (heading  No  8466). However, parts of general use as defined in note  2 to Section  XV are in all cases  excluded from this chapter.    Heads, blades and cutting plates for electric shavers or electric  hair clippers are to be classified in heading No  8510. 3. Sets consisting of one or more knives of  heading No  8211 and at least an equal number of articles of heading No  8215 are to be classified  in heading No  8215. >TABLE>CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL Notes 1. For the purposes of this  chapter, parts of base metal are to be classified with their parent articles. However, articles of  iron or steel of heading No  7312, 7315, 7317, 7318 or 7320, or similar articles of other base  metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this chapter. 2.  For the purposes of heading No  8302 the word 'castors` means those having a diameter (including,  where appropriate, tyres) not exceeding 75  mm, or those having a diameter (including, where  appropriate, tyres) exceeding 75  mm provided that the width of the wheels or tyre fitted thereto  is less than 30  mm. >TABLE>SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL  EQUIPMENT; PARTS THEREOF;  SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS   AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLESNotes 1. This section does not cover :  (a) transmission or conveyor belts or belting, of plastics of Chapter  39, or of vulcanised rubber  (heading No  4010); or other articles of a kind used in machinery or mechanical or electrical  appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No   4016); (b) articles of leather or of composition leather (heading No  4204) or of furskin (heading  No  4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c)  bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example,  Chapter  39, 40, 44 or 48 or Section  XV); (d) perforated cards for Jacquard or similar machines  (for example, Chapter 39 or 48 or Section  XV); (e) transmission or conveyor belts of textile  material (heading No  5910) or other articles of textile material for technical uses (heading No   5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of heading Nos   7102 to 7104, or articles wholly of such stones of heading No  7116, except unmounted worked  sapphires and diamonds for styli (heading No  8522); (g) parts of general use, as defined in note   2 to Section  XV, of base metal (Section  XV), or similar goods of plastics (Chapter  39); (h)  drill pipe (heading No  7304); (ij) endless belts of metal wire or strip (Section  XV); (k)  articles of Chapter 82 or 83; (l) articles of Section  XVII; (m) articles of Chapter  90; (n)  clocks, watches or other articles of Chapter  91; (o) interchangeable tools of heading No  8207 or  brushes of a kind used as parts of machines (heading No  9603); similar interchangeable tools are  to be classified according to the constituent material of their working part (for example, in  Chapter  40, 42, 43, 45 or 59 or heading No  6804 or 6909); or (p) articles of Chapter  95. 2.  Subject to note  1 to this section, note  1 to Chapter  84 and to note  1 to Chapter  85, parts of  machines (not being parts of the articles of heading No  8484, 8544, 8545, 8546 or 8547) are to be  classified according to the following rules :   (a) Parts which are goods included in any of the  headings of Chapters  84 or 85 (other than heading Nos  8409, 8431, 8448, 8466, 8473, 8485, 8503,  8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings. (b)  Other parts, if suitable for use solely or principally with a particular kind of machine, or with a  number of machines of the same heading (including a machine of heading No  8479 or 8543) are to be  classified with the machines of that kind or in heading No  8409, 8431, 8448, 8466, 8473, 8503,  8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally  with the goods of heading Nos  8517 and 8525 to 8528 are to be classified in heading No  8517. (c)  All other parts are to be classified in heading No  8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529  or 8538 as appropriate or, failing that, in heading No  8485 or 8548. 3. Unless the context  otherwise requires, composite machines consisting of two or more machines fitted together to form a  whole and other machines adapted for the purpose of performing two or more complementary or  alternative functions are to be classified as if consisting only of that component or as being that  machine which performs the principal function. 4. Where a machine (including a combination of  machines) consists of individual components (whether separate or interconnected by piping, by  transmission devices, by electric cables or by other devices) intented to contribute together to a  clearly defined function covered by one of the headings in Chapter  84 or 85, then the whole falls  to be classified in the heading appropriate to that function. 5. For the purposes of these notes,  the expression 'machine` means any machine, machinery, plant, equipment, apparatus or appliance  cited in the headings of Chapter  84 or 85. Additional notes 1. Tools necessary for the assembly or  maintenance of machines are to be classified with those machines if imported with them.  Interchangeable tools imported with machines are also to be classified therewith if they form part  of the normal equipment of the machines and are normally sold with them. 2. Should the customs so  require, the declarant shall produce, in support of his declaration, an illustrated document (for  example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal  description of the machine, its uses and essential characteristics and, in respect of an  unassembled or disassembled machine, an assembly plan and a list of the contents of the various  packages. 3. The provisions of general rule  2 (a) are also applicable, at the request of the  declarant and subject to conditions stipulated by the competent authorities, to machines imported  in split consignments. CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY  AND MECHANICAL APPLIANCES;  PARTS THEREOF Notes  1. This chapter does not cover : (a) millstones, grindstones or other articles  of Chapter  68; (b) machinery or appliances (for example, pumps) of ceramic material and ceramic  parts of machinery or appliances of any material (Chapter  69); (c) laboratory glassware (heading  No  7017); machinery, appliances or other articles for technical uses or parts thereof, of glass  (heading No  7019 or 7020); (d) articles of heading No  7321 or 7322 or similar articles of other  base metals (Chapters  74 to 76 or 78 to 81); (e) electro-mechanical tools for working in the hand,  of heading No  8508 or electro-mechanical domestic appliances of heading No  8509; or (f)  hand-operated mechanical floor sweepers, not motorised (heading No  9603).  2. Subject to the  operation of note  3 to Section  XVI, a machine or appliance which answers to a description in one  or more of the heading Nos  8401 to 8424 and at the same time to a description in one or other of  the heading Nos  8425 to 8480 is to be classified under the appropriate heading of the former group  and not the latter. Heading No 8419 does not, however, cover ;   (a) germination plant, incubators  or brooders (heading No  8436); (b) grain dampening machines (heading No  8437); (c) diffusing  apparatus for sugar juice extraction (heading No  8438); (d) machinery for the heat-treatment of  textile yarns, fabrics or made up textile articles (heading No  8451); or (e) machinery or plant,  designed for mechanical operation, in which a change of temperature, even if necessary, is  subsidiary.    Heading No  8422 does not cover :   (a) sewing machines for closing bags or similar  containers (heading No  8452); or (b) office machinery of heading No  8472.    Heading No 8424 does  not cover : ink-jet printing machines (heading No  8443 or 8471).  3. A machine-tool for working  any material which answers to a description in heading No  8456 and at the same time to a  description in heading No  8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in  heading No  8456.  4. Heading No  8457 applies only to machine-tools for working metal, other than  lathes (including turning centres), which can carry out different types of machining operations  either :   (a) by automatic tool change from a magazine or the like in conformity with a machining  programme (machining centres), (b) by the automatic use, simultaneously or sequentially, of  different unit heads working on a fixed position workpiece (unit construction machines, single  station), or (c) by the automatic transfer of the workpiece to different unit heads (multi-station  transfer machines).  5.   (A) For the purposes of heading No  8471, the expression 'automatic data  processing machines` means : (a) digital machines, capable of (1) storing the processing program or  programs and at least the data immediately necessary for the execution of the program; (2) being  freely programmed in accordance with the requirements of the user; (3) performing arithmetical  computations specified by the user; and (4) executing, without human intervention, a processing  program which requires them to modify their execution, by logical decision during the processing  run; (b) analogue machines capable of simulating mathematical models and comprising at least :  analogue elements, control elements and programming elements; (c) hybrid machines consisting of  either a digital machine with analogue elements or an analogue machine with digital elements. (B)  Automatic data-processing machines may be in the form of systems consisting of a variable number of  separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a  complete system if it meets all of the following conditions :   (a) it is of a kind solely or  principally used in an automatic data processing system; (b) it is connectable to the central  processing unit either directly or through one or more other units; and (c) it is able to accept or  deliver data in a form (codes or signals) which can be used by the system. (C) Separately presented  units of an automatic data processing machine are to be classified in heading No  8471. (D)  Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the  conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of  heading No  8471. (E) Machines performing a specific function other than data processing and  incorporating or working in conjunction with an automatic data processing machine are to be  classified in the headings appropriate to their respective functions or, failing that, in residual  headings.  6. Heading No  8482 applies inter alia to polished steel balls, the maximum and minimum  diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05   mm, whichever is less. Other steel balls are to be classified within heading No  7326.  7. A  machine which is used for more than one purpose is, for the purposes of classification, to be  treated as if its principal purpose were its sole purpose.   Subject to note  2 to this chapter and  note  3 to Section  XVI, a machine the principal purpose of which is not described in any heading  or for which no one purpose is the principal purpose is, unless the context otherwise requires, to  be classified in heading No  8479. Heading No  8479 also covers machines for making rope or cable  (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other  material or from a combination of such materials. 8. For the purposes of heading No  8470, the term  'pocket-size` applies only to machines the dimensions of which do not exceed 170  mm  × 100  mm  ×  45  mm. Subheading notes 1. For the purposes of subheading 8471 49, the term 'systems` means  automatic data processing machines whose units satisfy the conditions laid down in note  5  (B) to  Chapter  84 and which comprise at least a central processing unit, one input unit (for example, a  keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). 2.  Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not  exceeding 5  mm and having a length which is at least three times the diameter. The ends of the  rollers may be rounded. Additional note 1. For the purposes of subheadings 8407 10 and 8409 10, the  expression 'aircraft engines` shall apply only to engines designed for fitting with an airscrew or  rotor. >TABLE>CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS  AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF  SUCH ARTICLES Notes 1. This chapter does not cover : (a) electrically warmed blankets, bed pads,  foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically  warmed articles worn on or about the person; (b) articles of glass of heading No  7011; or (c)  electrically heated furniture of Chapter 94. 2. Heading Nos  8501 to 8504 do not apply to goods  described in heading No  8511, 8512, 8540, 8541 or 8542.   However, metal tank mercury arc  rectifiers remain classified in heading No  8504. 3. Heading No  8509 covers only the following  electro-mechanical machines of the kind commonly used for domestic purposes :   (a) vacuum  cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of  any weight; (b) other machines provided the weight of such machines does not exceed 20  kg. The  heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan,  whether or not fitted with filters (heading No  8414), centrifugal clothes-dryers (heading No   8421), dish washing machines (heading No  8422), household washing machines (heading No  8450),  roller or other ironing machines (heading No  8420 or 8451), sewing machines (heading No  8452),  electric scissors (heading No  8508) or to electrothermic appliances (heading No  8516). 4. For the  purposes of heading No  8534, 'printed circuits` are circuits obtained by forming on an insulating  base, by any printing process (for example, embossing, plating-up, etching) or by the 'film  circuit` technique, conductor elements, contacts or other printed components (for example,  inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern,  other than elements which can produce, rectify, modulate or amplify an electrical signal (for  example, semiconductor elements).   The expression 'printed circuits` does not cover circuits  combined with elements other than those obtained during the printing process, nor does it cover  individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted  with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active  elements obtained during the same technological process are to be classified in heading No  8542.  5. For the purposes of heading Nos  8541 and 8542 :   (A) 'Diodes, transistors and similar  semiconductor devices` are semiconductor devices the operation of which depends on variations in  resistivity on the application of an electric field. (B) 'Electronic integrated circuits and  microassemblies` are : (a) monolithic integrated circuits in which the circuit elements (diodes,  transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially)  and on the surface of a semiconductor material (doped silicon, for example) and are inseparably  associated; (b) hybrid integrated circuits in which passive elements (resistors, capacitors,  interconnections, etc.), obtained by thin- or thick-film technology, and active elements (diodes,  transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are  combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic,  etc.). These circuits may also include discrete components; (c) microassemblies of the moulded  module, micromodule or similar types, consisting of discrete, active or both active and passive,  components which are combined and interconnected. For the classification of the articles defined in  this note, heading Nos  8541 and 8542 shall take precedence over any other heading in the  nomenclature which might cover them by reference to, in particular, their function. 6. Records,  tapes and other media of heading No  8523 or 8524 remain classified in those headings, whether or  not they are presented with the apparatus for which they are intended. 7. For the purposes of  heading No  8548, 'spent primary cells, spent primary batteries and spent electric accumulators`  are those which are neither usable as such because of breakage, cutting-up, wear or other reasons,  nor capable of being recharged. Subheading note 1. Subheadings 8519 92 and 8527 12 cover only  cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating  without an external source of electric power and the dimensions of which do not exceed 170  mm ×  100  mm × 45  mm Additional notes 1. Subheadings 8519 10, 8519 21, 8519 29, 8519 31 and 8519 39 are  to be taken not to apply to sound reproducing apparatus with laser reading system, which fall  within subheading 8519 99 12 or 8519 99 18. 2. Subheading note  1 is applicable mutatis mutandis to  subheadings 8520 32 30 and 8520 33 30. >TABLE>SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED  TRANSPORT EQUIPMENTNotes 1. This section does not cover articles of heading No  9501, 9503 or  9508, or bobsleighs, toboggans or the like of heading No  9506. 2. The expressions 'parts` and  'parts and accessories` do not apply to the following articles, whether or not they are  identifiable as for the goods of this section : (a) joints, washers and the like of any material  (classified according to their constituent material or in heading No  8484) or other articles of  vulcanised rubber other than hard rubber (heading No  4016); (b) parts of general use, as defined  in note  2 to Section  XV, of base metal (Section XV), or similar goods of plastics (Chapter  39);  (c) articles of Chapter  82 (tools); (d) articles of heading No  8306; (e) machines or apparatus of  heading Nos  8401 to 8479, or parts thereof; articles of heading No  8481 or 8482 or, provided they  constitute integral parts of engines or motors, articles of heading No  8483; (f) electrical  machinery or equipment (Chapter  85); (g) articles of Chapter  90; (h) articles of Chapter  91;  (ij) arms (Chapter  93); (k) lamps or lighting fittings of heading No  9405; (l) brushes of a kind  used as parts of vehicles (heading No  9603). 3. References in Chapters 86 to 88 to 'parts` or  'accessories` do not apply to parts or accessories which are not suitable for use solely or  principally with the articles of those chapters. A part or accessory which answers to a description  in two or more of the headings of those chapters is to be classified under that heading which  corresponds to the principal use of that part or accessory. 4. For the purposes of this section:    (a) vehicles specially constructed to travel on both road and rail are classified under the  appropriate heading of Chapter  87; (b) amphibious motor vehicles are classified under the  appropriate heading of Chapter  87; (c) aircraft specially constructed so that they can also be  used as road vehicles are classified under the appropriate heading of Chapter  88. 5. Air-cushion  vehicles are to be classified within this section with the vehicles to which they are most akin as  follows :   (a) in Chapter 86 if designed to travel on a guide-track (hovertrains); (b) in Chapter  87 if designed to travel over land or over both land and water; (c) in Chapter 89 if designed to  travel over water, whether or not able to land on beaches or landing-stages or also able to travel  over ice. Parts and accessories of air-cushion vehicles are to be classified in the same way as  those of vehicles of the heading in which the air-cushion vehicles are classified under the above  provisions. Hovertrain track fixtures and fittings are to be classified as railway track fixtures  and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems  as signalling, safety or traffic control equipment for railways. Additional notes 1. Subject to the  provisions of additional note  3 to Chapter  89, tools and articles necessary for the maintenance  or repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or  vessels if presented with them. Other accessories presented with vehicles, aircraft or vessels are  also to be classified therewith if they form part of the normal equipment of the vehicles, aircraft  or vessels and are normally sold with them. 2. The provisions of general rule  2  (a) are also  applicable, at the request of the declarant and subject to conditions stipulated by the competent  authorities, to goods falling within heading Nos  8608, 8805, 8905 and 8907 imported in split  consignments. CHAPTER 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF;  RAILWAY  OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF;  MECHANICAL (INCLUDING  ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS Notes 1. This chapter does not cover  : (a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for  hovertrains (heading No  4406 or 6810); (b) railway or tramway track construction material of iron  or steel of heading No  7302; or (c) electrical signalling, safety or traffic control equipment of  heading No  8530. 2. Heading No  8607 applies inter alia to :   (a) axles, wheels, wheel sets  (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) frames, underframes,  bogies and bissel-bogies; (c) axle boxes; brake gear; (d) buffers for rolling-stock; hooks and  other coupling gear and corridor connections; (e) coachwork. 3. Subject to the provisions of note   1 above, heading No  8608 applies inter alia to :   (a) assembled track, turntables, platform  buffers, loading gauges; (b) semaphores, mechanical signal discs, level-crossing control gear,  signal and point controls, and other mechanical (including electro-mechanical) signalling, safety  or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways,  roads, inland waterways, parking facilities, port installations or airfields. >TABLE>CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND  ACCESSORIES THEREOF Notes 1. This chapter does not cover railway or tramway rolling-stock designed  solely for running on rails. 2. For the purposes of this chapter, 'tractors` means vehicles  constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not  they contain subsidiary provision for the transport, in connection with the main use of the  tractor, of tools, seeds, fertilizers or other goods. Machines and working tools designed for  fitting to tractors of heading No  8701 as interchangeable equipment remain classified in their  respective headings even if presented with the tractor, and whether or not mounted on it. 3. Motor  chassis fitted with cabs fall in heading Nos  8702 to 8704, and not within heading No  8706. 4.  Heading No  8712 includes all children's bicycles. Other children's cycles fall in heading No   9501. >TABLE>CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF Subheading note 1. For the  purposes of subheadings 8802 11 to 8802 40, the expression 'unladen weight` means the weight of the  machine in normal flying order, excluding the weight of the crew and of fuel and equipment other  than permanently fitted items of equipment. >TABLE>CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES Note 1. A hull, an unfinished or  incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or  disassembled, is to be classified in heading No  8906 if it does not have the essential character  of a vessel of a particular kind. Additional notes 1. Subheadings 8901 10 10, 8901 20 10, 8901 30  10, 8901 90 10, 8902 00 11, 8902 00 19, 8903 91 10, 8903 92 10, 8904 00 91 and 8906 00 91 are to be  taken to apply only to vessels, designed as sea-going, having a hull of an overall length  (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats,  designed as sea-going, shall be considered as sea-going vessels regardless of their length. 2.  Subheadings 8905 10 10 and 8905 90 10 are to be taken to apply only to vessels and floating docks,  designed as sea-going. 3. For the purpose of heading No 8908, the expression 'vessels and other  floating structures for breaking up` includes the following articles when presented for breaking  up, on condition that they have formed part of their normal equipment : - spare parts (such as  propellers), whether or not in a new condition, - movable articles (furniture, kitchen equipment,  tableware, etc.) showing clear evidence of use. >TABLE>SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC,  MEASURING,  CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS;  CLOCKS AND  WATCHES; MUSICAL INSTRUMENTS;  PARTS AND ACCESSORIES THEREOFCHAPTER 90 OPTICAL, PHOTOGRAPHIC,  CINEMATOGRAPHIC, MEASURING,  CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS;   PARTS AND ACCESSORIES THEREOF Notes 1. This chapter does not cover : (a) articles of a kind used in  machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber  (heading No  4016), of leather or of composition leather (heading No  4204) or of textile material  (heading No  5911); (b) supporting belts or other support articles of textile material, whose  intended effect on the organ to be supported or held derives solely from their elasticity (for  example, maternity belts, thoracic support bandages, abdominal support bandages, supports for  joints or muscles) (Section XI); (c) refractory goods of heading No  6903; ceramic wares for  laboratory, chemical or other technical uses, of heading No  6909; (d) glass mirrors, not optically  worked, of heading No  7009, or mirrors of base metal or of precious metal, not being optical  elements (heading No  8306 or Chapter  71); (e) goods of heading No  7007, 7008, 7011, 7014, 7015  or 7017; (f) parts of general use, as defined in note  2 to Section  XV, of base metal (Section   XV) or similar goods of plastics (Chapter  39); (g) pumps incorporating measuring devices, of  heading No  8413; weight-operated counting and checking machinery, or separately presented weights  for balances (heading No  8423); lifting or handling machinery (heading Nos  8425 to 8428); paper  or paperboard cutting machines of all kinds (heading No  8441); fittings for adjusting work or  tools on machine-tools, of heading No  8466, including fittings with optical devices for reading  the scale (for example, 'optical` dividing heads) but not those which are in themselves essentially  optical instruments (for example, alignment telescopes); calculating machines (heading No  8470);  valves and other appliances (heading No  8481); (h) searchlights or spotlights of a kind used for  cycles or motor vehicles (heading No  8512); portable electric lamps of heading No  8513;  cinematographic sound recording, reproducing or re-recording apparatus (heading No  8519 or 8520);  sound-heads (heading No  8522); still image video cameras and other video camera recorders (heading  No  8525); radar apparatus, radio navigational aid apparatus or radio remote-control apparatus  (heading No  8526); sealed beam lamp units of heading No  8539; optical fibre cables of heading No   8544; (ij) searchlights or spotlights of heading No  9405; (k) articles of Chapter 95; (l) capacity  measures, which are to be classified according to their constituent material; or (m) spools, reels  or similar supports (which are to be classified according to their constituent material, for  example, in heading No  3923 or Section  XV). 2. Subject to note  1 above, parts and accessories  for machines, apparatus, instruments or articles of this chapter are to be classified according to  the following rules :   (a) Parts and accessories which are goods included in any of the headings  of this chapter or of Chapter  84, 85 or 91 (other than heading No  8485, 8548 or 9033) are in all  cases to be classified in their respective headings. (b) Other parts and accessories, if suitable  for use solely or principally with a particular kind of machine, instrument or apparatus, or with a  number of machines, instruments or apparatus of the same heading (including a machine, instrument  or apparatus of heading No  9010, 9013 or 9031) are to be classified with the machines, instruments  or apparatus of that kind. (c) All other parts and accessories are to be classified in heading No   9033. 3. The provisions of note  4 to Section XVI apply also to this chapter. 4. Heading No 9005  does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to  submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this  chapter or Section  XVI; such telescopic sights and telescopes are to be classified in heading No   9013. 5. Measuring or checking optical instruments, appliances or machines which, but for this  note, could be classified both in heading No  9013 and in heading No  9031 are to be classified in  heading No  9031. 6. Heading No  9032 applies only to :   (a) instruments and apparatus for  automatically controlling the flow, level, pressure or other variables of liquids or gases, or for  automatically controlling temperature, whether or not their operation depends on an electrical  phenomenon which varies according to the factor to be automatically controlled; and (b) automatic  regulators of electrical quantities, and instruments or apparatus for automatically controlling  non-electrical quantities the operation of which depends on an electrical phenomenon varying  according to the factor to be controlled. Additional note 1. For the purposes of subheadings 9015  10 10, 9015 20 10, 9015 30 10, 9015 40 10, 9015 80 11, 9015 80 19, 9024 10 10, 9024 80 10, 9025 19  91, 9025 80 91, 9026 10 51, 9026 10 59, 9026 20 30, 9026 80 91, 9027 10 10, 9027 80 11, 9027 80 15,  9027 80 18, 9030 39 30, 9030 89 92, 9031 80 31, 9031 80 39 and 9032 10 30, the expression  'electronic` means instruments and apparatus which incorporate one or more articles of heading No   8540, 8541 or 8542 but for the purposes of the foregoing, no account shall be taken of articles of  heading No  8540, 8541 or 8542 which have solely the function of rectifying current or which are  included in the power pack of instruments or apparatus. >TABLE>CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF Notes 1. This chapter does not  cover : (a) clock or watch glasses or weights (classified according to their constituent material);  (b) watch chains (heading No  7113 or 7117, as the case may be); (c) parts of general use defined  in note  2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter  39) or  of precious metal or metal clad with precious metal (generally heading No  7115); clock or watch  springs are, however, to be classified as clock or watch parts (heading No  9114); (d) bearing  balls (heading No  7326 or 8482, as the case may be); (e) articles of heading No  8412 constructed  to work without an escapement; (f) ball bearings (heading No  8482); or (g) articles of Chapter   85, not yet assembled together or with other components into watch or clock movements or into  articles suitable for use solely or principally as parts of such movements (Chapter  85). 2.  Heading No 9101 covers only watches with case wholly of precious metal or of metal clad with  precious metal, or of the same materials combined with natural or cultured pearls, or precious or  semi-precious stones (natural, synthetic or reconstructed) of heading Nos  7101 to 7104. Watches  with case of base metal inlaid with precious metal fall in heading No  9102. 3. For the purposes of  this chapter, the expression 'watch movements` means devices regulated by a balance-wheel and  hairspring, quartz crystal or any other system capable of determining intervals of time, with a  display or a system to which a mechanical display can be incorporated. Such watch movements shall  not exceed 12  mm in thickness and 50  mm in width, length or diameter. 4. Except as provided in  note  1, movements and other parts suitable for use both in clocks or watches and in other articles  (for example, precision instruments) are to be classified in this chapter. >TABLE>CHAPTER 92 MUSICAL INSTRUMENTS;  PARTS AND ACCESSORIES OF SUCH ARTICLES Notes 1.  This chapter does not cover : (a) parts of general use, as defined in note  2 to Section  XV, of  base metal (Section  XV), or similar goods of plastics (Chapter  39); (b) microphones, amplifiers,  loudspeakers, headphones, switches, stroboscopes and other accessory instruments, apparatus or  equipment of Chapter  85 or 90, for use with but not incorporated in or housed in the same cabinet  as instruments of this chapter; (c) toy instruments and apparatus (heading No  9503); (d) brushes  for cleaning musical instruments (heading No  9603); or (e) collectors' pieces or antiques (heading  No  9705 or 9706). 2. Bows and sticks and similar devices used in playing the musical instruments  of heading Nos  9202 or 9206 presented with such instruments in numbers normal thereto and clearly  intended for use therewith, are to be classified in the same heading as the relative instruments.    Cards, discs and rolls of heading No  9209 presented with an instrument are to be treated as  separate articles and not as forming a part of such instrument. >TABLE>SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES  THEREOFCHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF Notes 1. This chapter does  not cover : (a) goods of Chapter  36 (for example, percussion caps, detonators, signalling flares);  (b) parts of general use, as defined in note  2 to Section  XV, of base metal (Section  XV), or  similar goods of plastics (Chapter  39); (c) armoured fighting vehicles (heading No  8710); (d)  telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm  or presented with the firearm on which they are designed to be mounted (Chapter  90); (e) bows,  arrows, fencing foils or toys (Chapter  95); or (f) collectors' pieces or antiques (heading No   9705 or 9706). 2. In heading No  9306, the reference to 'parts thereof` does not include radio or  radar apparatus of heading No  8526. >TABLE>SECTION XX MISCELLANEOUS MANUFACTURED ARTICLESCHAPTER 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 Notes 1. This chapter does not cover : (a)  pneumatic or water mattresses, pillows or cushions, of Chapter  39, 40 or 63; (b) mirrors designed  for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading No   7009; (c) articles of Chapter  71; (d) parts of general use as defined in note  2 to Section  XV,  of base metal (Section  XV), or similar goods of plastics (Chapter  39), or safes of heading No   8303; (e) furniture specially designed as parts of refrigerating or freezing equipment of heading  No  8418; furniture specially designed for sewing machines (heading No  8452); (f) lamps or  lighting fittings of Chapter  85; (g) furniture specially designed as parts of apparatus of heading  No  8518 (heading No  8518), of heading Nos  8519 to 8521 (heading No  8522) or of heading Nos   8525 to 8528 (heading No  8529); (h) articles of heading No  8714; (ij) dentists' chairs  incorporating dental appliances of heading No  9018 or dentists' spittoons (heading No  9018); (k)  articles of Chapter  91 (for example, clocks and clock cases); or (l) toy furniture or toy lamps or  lighting fittings (heading No  9503), billiard tables or other furniture specially constructed for  games (heading No  9504), furniture for conjuring tricks or decorations (other than electric  garlands) such as Chinese lanterns (heading No  9505). 2. The articles (other than parts) referred  to in heading Nos  9401 to 9403 are to be classified in those headings only if they are designed  for placing on the floor or ground.   The following are, however, to be classified in the  abovementioned headings even if they are designed to be hung, to be fixed to the wall or to stand  one on the other :  (a) cupboards, bookcases, other shelved furniture and unit furniture; (b) seats  and beds. 3.   (a) In heading Nos  9401 to 9403 references to parts of goods do not include  references to sheets or slabs (whether or not cut to shape but not combined with other parts) of  glass (including mirrors), marble or other stone or of any other material referred to in Chapter   68 or 69. (b) Goods described in heading No  9404, presented separately, are not to be classified  in heading No  9401, 9402 or 9403 as parts of goods. 4. For the purposes of heading No  9406, the  expression 'prefabricated buildings` means buildings which are finished in the factory or put up as  elements, presented together, to be assembled on site, such as housing or worksite accommodation,  offices, schools, shops, sheds, garages or similar buildings. >TABLE>CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES;  PARTS AND ACCESSORIES THEREOF Notes  1. This chapter does not cover : (a) Christmas tree candles (heading No  3406); (b) fireworks or  other pyrotechnic articles of heading No  3604; (c) yarns, monofilament, cords or gut or the like  for fishing, cut to length but not made up into fishing lines, of Chapter  39, heading No  4206 or  Section  XI; (d) sports bags or other containers of heading No  4202, 4303 or 4304; (e) sports  clothing or fancy dress, of textiles, of Chapter  61 or 62; (f) textile flags or bunting, or sails  for boats, sailboards or land craft, of Chapter  63; (g) sports footwear (other than skating boots  with ice or roller skates attached) of Chapter  64, or sports headgear of Chapter  65; (h)  walking-sticks, whips, riding-crops or the like (heading No  6602), or parts thereof (heading No   6603); (ij) unmounted glass eyes for dolls or other toys, of heading No  7018; (k) parts of general  use, as defined in note  2 to Section  XV, of base metal (Section  XV), or similar goods of  plastics (Chapter  39); (l) bells, gongs or the like of heading No  8306; (m) pumps for liquids  (heading No  8413), filtering or purifying machinery and apparatus for liquids or gases (heading No   8421), electric motors (heading No  8501), electric transformers (heading No  8504) or radio  remote control apparatus (heading No  8526); (n) sports vehicles (other than bobsleighs, toboggans  and the like) of Section  XVII; (o) children's bicycles (heading No  8712); (p) sports craft such  as canoes and skiffs (Chapter  89), or their means of propulsion (Chapter  44 for such articles  made of wood); (q) spectacles, goggles or the like, for sports or outdoor games (heading No  9004);  (r) decoy calls or whistles (heading No  9208); (s) arms or other articles of Chapter  93; (t)  electric garlands of all kinds (heading No  9405); or (u) racket strings, tents or other camping  goods, or gloves (classified according to their constituent material). 2. This chapter includes  articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic  or reconstructed), precious metal or metal clad with precious metal constitute only minor  constituents. 3. Subject to note  1 above, parts and accessories which are suitable for use solely  or principally with articles of this chapter are to be classified with those articles. >TABLE>CHAPTER 96 MISCELLANEOUS MANUFACTURED ARTICLES Notes 1. This chapter does not  cover : (a) pencils for cosmetic or toilet uses (Chapter  33); (b) articles of Chapter  66 (for  example, parts of umbrellas or walking-sticks); (c) imitation jewellery (heading No  7117); (d)  parts of general use, as defined in note  2 to Section  XV, of base metal (Section  XV), or similar  goods of plastics (Chapter  39); (e) cutlery or other articles of Chapter  82 with handles or other  parts of carving or moulding materials; heading No  9601 or 9602 applies, however, to separately  presented handles or other parts of such articles; (f) articles of Chapter  90 (for example,  spectacle frames (heading No  9003), mathematical drawing pens (heading No  9017), brushes of a  kind specialized for use in dentistry or for medical, surgical or veterinary purposes (heading No   9018)); (g) articles of Chapter  91 (for example, clock or watch cases); (h) musical instruments or  parts or accessories thereof (Chapter  92); (ij) articles of Chapter  93 (arms and parts thereof);  (k) articles of Chapter  94 (for example, furniture, lamps and lighting fittings); (l) articles of  Chapter  95 (toys, games, sports requisites); or (m) works of art, collectors' pieces or antiques  (Chapter  97). 2. In heading No  9602, the expression 'vegetable or mineral carving material` means  :   (a) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving  (for example, corozo and dom); (b) amber, meerschaum, agglomerated amber and agglomerated  meerschaum, jet and mineral substitutes for jet. 3. In heading No  9603, the expression 'prepared  knots and tufts for broom or brush making` applies only to unmounted knots and tufts of animal  hair, vegetable fibre or other material, which are ready for incorporation without division in  brooms or brushes, or which require only such further minor processes as trimming to shape at the  top, to render them ready for such incorporation. 4. Articles of this chapter, other than those of  heading Nos  9601 to 9606 or 9615, remain classified in the chapter whether or not composed wholly  or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or  precious or semi-precious stones (natural, synthetic or reconstructed). However, heading Nos  9601  to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious  stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal  constitute only minor constituents. >TABLE>SECTION XXI WORKS OF ART, COLLECTORS' PIECES AND  ANTIQUESCHAPTER 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES Notes 1. This chapter does not  cover : (a) unused postage or revenue stamps, postal stationery (stamped paper) and the like, of  current or new issue in the country to which they are destined (Chapter 49); (b) theatrical  scenery, studio backcloths or the like, of painted canvas (heading No  5907) except if they may be  classified in heading No  9706; or (c) pearls, natural or cultured, or precious or semi-precious  stones (heading Nos  7101 to 7103). 2. For the purposes of heading No  9702, the expression  'original engravings, prints and lithographs` means impressions produced directly, in black and  white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective  of the process or of the material employed by him, but not including any mechanical or  photomechanical process. 3. Heading No 9703 does not apply to mass-produced reproductions or works  of conventional craftsmanship of a commercial character, even if these articles are designed or  created by artists. 4.   (a) Subject to notes  1 to 3 above, articles of this chapter are to be  classified in this chapter and not in any other chapter of the nomenclature. (b) Heading No  9706  does not apply to articles of the preceding headings of this chapter. 5. Frames around paintings,  drawings, pastels, collages or similar decorative plaques, engravings, prints or lighographs are to  be classified with those articles, provided they are of a kind and of a value normal to those  articles.   Frames which are not of a kind or of a value normal to the articles referred to in this  note are to be classified separately. >TABLE>   CHAPTER 98 COMPLETE INDUSTRIAL PLANT EXPORTED IN ACCORDANCE WITH COMMISSION  REGULATION (EEC) No  518/79 NoteCommission Regulation (EEC) No  518/79 of 19  March 1979 () set up  a simplified declaration procedure for recording exports of complete industrial plant in the  external trade statistics of the Community and in the statistics of trade between Member States. To  make use of this procedure, the parties responsible for supplying statistical information must have  obtained the necessary prior authorization from the competent department, as listed in the  following table. >TABLE>>TABLE> PART THREE TARIFF ANNEXESSECTION I  AGRICULTURAL ANNEXESANNEX 1 AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD  S/Z)  AND ADDITIONAL DUTIES FOR FLOUR (AD F/M) Where reference is made to this Annex, the agricultural  component (EA) as well as, where appropriate, the additional duty on sugar (AD  S/Z) or the  additional duty on flour (AD  F/M), is to be determined on the basis of the content of : - milk fat, - milk protein, - sucrose/invert sugar/isoglucose, - starch/glucoseon the product concerned. A corresponding additional code for these goods can be obtained from Table  1, below. The agricultural component to be applied to the goods is set out in column  2 of Table  2. The  additional duty on sugar ('AD  S/Z`) given in column  3 of Table  2 shall not apply in full, unless  the tariff schedule makes reference to Annex  1 by means of the symbol 'AD  S/Z`; the additional  duty on flour ('AD  F/M`) shall not apply in full, unless the tariff schedule makes reference to  Annex  1 by means of the symbol 'AD  F/M`. Table 1  Additional code (by composition) >TABLE>>TABLE> Table 2 >TABLE  POSITION> ANNEX 2 PRODUCTS TO WHICH AN ENTRY PRICE () APPLIES >TABLE>  SECTION II LISTS OF PHARMACEUTICAL SUBSTANCES WHICH QUALIFY FOR DUTY-FREE TREATMENTANNEX 3 LIST  OF INTERNATIONAL NONPROPRIETARY NAMES (INNS), PROVIDED FOR PHARMACEUTICAL SUBSTANCES BY THE WORLD  HEALTH ORGANIZATION, WHICH ARE FREE OF DUTY >TABLE> ANNEX 4 LIST OF PREFIXES AND  SUFFIXES WHICH, IN COMBINATION WITH THE INNS OF ANNEX 3, DESCRIBE THE SALTS, ESTERS OR HYDRATES OF  INNS; THESE SALTS, ESTERS AND HYDRATES ARE FREE OF DUTY, ON CONDITION THAT THEY ARE CLASSIFIABLE IN  THE SAME 6-DIGIT HS-HEADING AS THE CORRESPONDING INN  ACETATEACETONIDE1-ACETOXYETHYLACETYLSALICYLATEADIPATEALLYLALLYLBROMIDEALLYLIODIDEALUMINIUMAMINOSALICYLATEAMMONIUMAMMONIUM  FUSIDATEANTIPYRATEARGININEASCORBATEAXETILBARBITURATEBENZENESULFONATEBENZOACETATEBENZYLBENZYLBROMIDEBENZYLIODIDEBESILATEBESYLATEBIQUINATEBIS(HYDROGEN  MALATE)BIS(HYDROGEN MALEATE)BIS(HYDROGEN  MALONATE)BIS(PHOSPHATE)BISMUTHBITARTRATEBORATEBROMIDEBUTYLt-BUTYLt-BUTYL ACETATEtert-BUTYL  ACETATEtertiary BUTYL ACETATEtert-BUTYLAMINEt-BUTYL ESTERtert-BUTYL ESTERtertiary BUTYL  ESTERBUTYLATEBUTYLBROMIDEBUTYRATECALCIUMCALCIUM CHLORIDECALCIUM  DIHYDRATECAMPHOR-10-SULFONATECAMPHORATECAMPHORSULFONATECAMSILATECAMSYLATECAPROATECARBAMATECARBONATECHLORIDE8-CHLOROTHEOPHYLLINATECHOLINECINNAMATECITRATECYCLOHEXANEPROPIONATECYCLOHEXYLAMMONIUMCYCLOHEXYLPROPIONATEN-CYCLOHEXYLSULPHAMATEDECANOATEDIACETATEDIAMMONIUMDIBENZOATEDIBUTYRATEDICHOLINEDICYCLOHEXYLAMMONIUMDIETHYLAMINEDIETHYLAMMONIUMDIFUROATEDIHYDRATEDIHYDROBROMIDEDIHYDROCHLORIDEDIHYDROCHLORIDE  PHOSPHATEDIHYDROGEN CITRATEDIHYDROGEN  PHOSPHATEDIHYDROXYBENZOATEDIMALATEDIMALEATEDIMALONATEDIMESILATEDINITRATEDINITROBENZOATEDOXIDEDIPHOSPHATEDIPROPIONATEDISODIUMDISODIUM  PHOSPHATEDISULFATEDISULFIDEDIUNDECANOATEEDISILATEEMBONATEENANTATEENANTHATEESILATEESTOLATEESYLATE1,2-ETHANEDISULFONATEETHANESULFONATEETHOBROMIDEETHYLETHYL  ESTERETHYLIODIDEETHYLAMINEETHYLAMMONIUMETHYLENANTATEETHYLHEXANOATEETHYLSUCCINATEFERROUS  CITRATEFLUORIDEFLUOROSULFONATEFORMATEFORMATE  SODIUMFOSFATEXFUMARATEFUROATEGLUCARATEGLUCEPTATEGLUCOHEPTONATEGLUCONATEGLUCOSIDEGLYCOLATEGLYOXYLATEGOLDHEMIHYDRATEHEMISULFATEHEPTANOATEHEXAACETATEHEXAHYDRATEHEXANOATEHIPPURATEHYDRATEHYDROBROMIDEHYDROCHLORIDEHYDROCHLORIDE  DIHYDRATEHYDROCHLORIDE HEMIHYDRATEHYDROCHLORIDE MONOHYDRATEHYDROCHLORIDE PHOSPHATEHYDROGEN  EDISILATEHYDROGEN FUMARATEHYDROGEN MALATEHYDROGEN MALEATEHYDROGEN MALONATEHYDROGEN  OXALATEHYDROGEN SUCCINATEHYDROGEN SULFATEHYDROGEN SULFITEHYDROGEN  TARTRATEHYDROXIDEHYDROXYBENZOATE2-HYDROXYETHANESULFONATEHYDROXYNAPHTHOATEIODIDEIRON  CHLORIDEISETHIONATEISETIONATEISOBUTYRATEISONICOTINATEISOPHTHALATEISOPROPIONATEISOPROPYLLACTATELACTOBIONATELAURATELEVULINATELITHIUMLYSINATEMAGNESIUMMALATEMALEATEMALONATEMANDELATEMEGLUMINEMESILATEMESYLATEMETHANESULFONATEMETHILSULFATEMETHYL  ESTERMETHYLBROMIDE4  ,4'-METHYLENEBIS(3-HYDROXY-2-NAPHTHOATE)METHYLENEDISALICYLATEN-METHYLGLUCAMINEMETHYLIODIDEMETHYLSULFATEMETHYLSULPHATEMONOHYDRATEMONOHYDROCHLORIDEMONONITRATENAFATENAPADISILATENAPADISYLATE1,5-NAPHTHALENEDISULFONATE2-NAPHTHALENESULFONATENAPSILATENAPSYLATENICOTINATENITRATENITROBENZOATEOLEATEORTHOPHOSPHATEOROTATEOXALATEOXIDEN-OXIDE  HYDROCHLORIDE4-OXOPENTANOATEPALMITATEPALMITATE HYDROCHLORIDEPAMOATEPANTOTHENATEPANTOTHENATE  SULFATEPENTAHYDRATEPERCHLORATEPHENYLPROPIONATEPHOSPHATEPHOSPHITEPHTHALATEPICRATEPIVALATE(PIVALOYLOXY)METHYLPIVOXILPIVOXIL  HYDROCHLORIDEPOTASSIUMPOTASSIUM SULFATEPROPIONATEPROPIONATE DODECYL SULPHATEPROPIONATE LAURYL  SULFATEPROPYLPROPYL  ESTERPYRIDYLACETATEQUlNATERESINATESACCHARATESALICYLATESALICYLOYLACETATESODIUMSODIUM  HYDRATESODIUM HYDROGEN PHOSPHATESODIUM METHANESULPHONATESODIUM MONOHYDRATESODIUM  PHOSPHATESODIUM SUCCINATESODIUM SULFATESODIUM SULFOBENZOATESODIUM SULPHATESODIUM  3-SULPHOBENZOATESTEARATESUCCINATESUCCINYLSULFATESULFINATESULFITESULFOSALICYLATESULPHATESULPHOSALICYLATETANNATETARTRATETEBUTATETEOCLATETETRAHYDRATETETRAHYDROPHTHALATETETRASODIUMTHEOCLATETHIOCYANATEP-TOLUENESULFONATETOSILATETOSYLATETRIFLUOROACETATETRIHYDRATETRIIODIDETRIMETHYLACETATETRINITRATETRIPALMITATEUNDECANOATEUNDEC-10-ENOATEUNDECYLENATEVALERATEZINC  ANNEX 5 SALTS, ESTERS AND HYDRATES OF INNS, WHICH ARE NOT CLASSIFIED IN THE SAME HS-HEADING AS THE  CORRESPONDING INNS AND WHICH ARE FREE OF DUTY >TABLE> ANNEX 6 LIST OF PHARMACEUTICAL  INTERMEDIATES, I.E. COMPOUNDS USED FOR THE MANUFACTURE OF FINISHED PHARMACEUTICAL PRODUCTS, WHICH  ARE FREE OF DUTY >TABLE> SECTION III QUOTASANNEX 7 WTO TARIFF  QUOTAS TO BE OPENED BY THE COMPETENT COMMUNITY AUTHORITIES >TABLE>()  The terms 'packing materials` and 'packing containers` mean any external or internal containers,  holders, wrappings or supports other than transport devices (e.g. transport containers),  tarpaulins, tackle or ancillary transport equipment. The term 'packing containers` does not cover  the containers referred to in general rule  5 (a).  () OJ No  L  302, 19. 10. 1992, p.  1.  () In accordance with Regulation (EEC) No  3813/92 (OJ No  L 387, 31. 12. 1992, p.  1), the value,  in national currencies, of amounts, fixed in ecus by an Act relating to the Common Agricultural  policy, shall be calculated by using the agricultural conversion rate; for amounts, fixed in ecus  by other Acts, Regulation (EC) No  1482/95 (OJ No  L 145, 29. 6. 1995, p.  43) stipulates that, for  the majority of agricultural products, the value of the ecu in national currencies shall be fixed  once a month.  () The subheadings concerned are within the following headings : 3917 21, 3917 22, 3917 23, 3917  29, 3917 31, 3917 33, 3917 39, 3917 40, 3926 90, 4008 29, 4009 50, 4011 30, 4012 10, 4012 20, 4016  10, 4016 93, 4016 99, 4017 00, 4504 90, 4823 90, 6812 90, 6813 10, 6813 90, 7007 21, 7304 31, 7304  39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 60, 7312 10, 7312  90, 7322 90, 7324 10, 7324 90, 7326 20, 7413 00, 7608 10, 7608 20, 8108 90, 8302 10, 8302 20, 8302  42, 8302 49, 8302 60, 8307 10, 8307 90, 8407 10, 8408 90, 8409 10, 8411 11, 8411 12, 8411 21, 8411  22, 8411 81, 8411 82, 8411 91, 8411 99, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39, 8412 80, 8412  90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414  30, 8414 51, 8414 59, 8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8415 90, 8418 10, 8418 30, 8418  40, 8418 61, 8418 69, 8419 50, 8419 81, 8419 90, 8421 19, 8421 21, 8421 23, 8421 29, 8421 31, 8421  39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10, 8428 20, 8428  33, 8428 39, 8428 90, 8471 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 8479 89, 8479 90, 8483  10, 8483 30, 8483 40, 8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 20, 8501 31, 8501 32, 8501  33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 61, 8501 62, 8501 63, 8502 11, 8502 12, 8502  13, 8502 20, 8502 39, 8502 40, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40, 8504 50, 8507 10, 8507  20, 8507 30, 8507 40, 8507 80, 8507 90, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8516  80, 8518 10, 8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8522 90, 8525  10, 8525 20, 8526 10, 8526 91, 8526 92, 8527 90, 8529 10, 8529 90, 8531 10, 8531 20, 8531 80, 8539  10, 8543 89, 8543 90, 8544 30, 8801 10, 8801 90, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40, 8803  10, 8803 20, 8803 30, 8803 90, 8805 20, 9001 90, 9002 90, 9014 10, 9014 20, 9014 90, 9020 00, 9025  11, 9025 19, 9025 80, 9025 90, 9026 10, 9026 20, 9026 80, 9026 90, 9029 10, 9029 20, 9029 90, 9030  10, 9030 20, 9030 31, 9030 39, 9030 40, 9030 81, 9030 83, 9030 89, 9030 90, 9031 80, 9031 90, 9032  10, 9032 20, 9032 81, 9032 89, 9032 90, 9104 00, 9109 19, 9109 90, 9401 10, 9403 20, 9403 70, 9405  10, 9405 60, 9405 92 and 9405 99.  () OJ No  L  105, 23. 4. 1983, p.  1.  () OJ No  L 46, 18. 2. 1994, p.  5.    ()   'Carrying capacity in tonnes` (ct/l) means the carrying capacity of a vessel expressed in  tonnes, not including ships' stores (fuel, equipment, food supplies, etc.). Persons carried on  board (crew and passengers), and their baggage, are also excluded. () Delta-5,23-stigmastadienol + chlerosterol + betasitosterol + sitostanol + delta-5-avenasterol +  delta-5,24-stigmastadienol. () The term 'Abel-Pensky method` means method DIN (Deutsche Industrienorm) 51755 - Maerz 1974  published by the DNA (Deutsche Normenausschuss), Berlin  15. () Unless otherwise stated, the term 'ASTM method` means the methods laid down by the American  Society for Testing and Materials in the 1976 edition of standard definitions and specifications  for petroleum and lubricating products. () OJ No  L  69, 20. 3. 1979, p.  10.  () Starch/glucoseThe content of the goods (as presented) in starch, its degradation products, i.e.  all the polymers of glucose, and the glucose, determined as glucose and expressed as starch (on a  dry matter basis, 100 % purity; factor for conversion of glucose to starch : 0,9). However, where a mixture of glucose and fructose is declared (in whatever form) and/or is found to  be present in the goods, the amount of glucose to be included in the above calculation is that  which is in excess of the fructose content of the goods.  () Sucrose/invert sugar/isoglucoseThe content of the goods (as presented), in sucrose, together  with the sucrose which results from expressing as sucrose any mixture of glucose and fructose (the  arithmetical sum of the amounts of these two sugars multiplied by 0,95), which is declared (in  whatever form) and/or found to be present in the goods. However, where the fructose content of the goods is less than the glucose content, the amount of  glucose to be included in the above calculation shall be an amount equal, by weight, to that of  fructose. Note : In all cases, where a hydrolysis product of lactose is declared, and/or galactose is found  to be present among the sugars, then the amount of glucose equal to that of galactose is deducted  from the total glucose content before any other calculations are carried out.  () Milk proteinsCaseins and/or caseinates forming part of goods shall not be regarded as milk  proteins if the goods do not have any other constituent of lactic origin. Milk fat contained in the goods at less than 1  %, and lactose at less than 1  %, by weight, are  not considered as other constituents of lactic origin. When customs formalities are completed, the person concerned must include in the appropriate  declaration : 'only milk ingredient : casein/caseinate`, if such is the case.  () The rules for the application of the entry price for fruit and vegetables are laid down in  Regulation (EC) No  3223/94 (OJ No  L  337, 24. 12. 1994, p.  66), as amended by Regulation (EC) No   553/95 (OJ No  L  56, 14. 3. 1995, p.  1).  () Entry under this subheading is subject to conditions laid down in the relevant Community  provisions.  () Entry price established on an autonomous basis.  () WTO tariff quota : see Annex  7.  () For another quota within heading No  0204, see order No  5.  () For other quotas within heading No  0206, see order Nos  6 to 10 and 12.  () The rate shall be fixed by the competent Community authorities so as to ensure that the quota  will be filled.  ANNEX IISPECIFIC COMMUNITY MEASURES REFERRED TO IN ARTICLE 2 OF REGULATION (EEC) No   2658/87  1. Tariff suspensions 2. Tariff quotas 3. Tariff preferences (including quotas and  ceilings) 4. Generalized system of tariff preferences applicable to developing countries 5.  Anti-dumping and countervailing duties 6. Countervailing charges 7. Agricultural components 8.  Unit values 9. Reference and minimum prices10. Import prohibitions11. Import restrictions12.  Import surveillance13. Supplementary trade mechanism14. Export prohibitions15. Export  restrictions16. Export surveillance17. Export refunds