Information from the Commission - Explanatory Notes to the Combined Nomenclature of the European Communities
Date: 1998-09-15
Institutions: European Commission
Subjects: Combined Nomenclature, common customs tariff, customs regulations, statistics, tariff nomenclature

15.9.98

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I

(Information)

COMMISSION

EXPLANATORY  NOTES  TO  THE  COMBINED  NOMENCLATURE
OF  THE  EUROPEAN  COMMUNITIES

(98/C 287/01)

Publication made in accordance with Article 10 (1) of Council Regulation (EEC) No 2658/87 of
23  July  1987  on  the  tariff  and  statistical  nomenclature  and  on  the  Common  Customs  Tariff
(OJ  L  256,  7.9.1987,  p.  1),  as  last  amended  by  Regulation  (EC)  No  2086/97  (OJ  L  312,
14.11.1997,  p.  1)

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Chapter

3

Page

Foreword  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A. General  rules  for  the 

interpretation  of  the

combined  nomenclature  . . . . . . . . . . . . . . . . . . . . .

C. General  rules  applicable  both  to  nomenclature

and  to  duties  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section  I

Live  animals,  animal  products

Chapter

1 Live  animals  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Meat  and  edible  meat  offal  . . . . . . . . . . . . . . . . .

3 Fish and crustaceans, molluscs and other aquatic
invertebrates  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Dairy  products;  birds’  eggs;  natural  honey;
products  of  animal  origin,  not  elsewhere
specified  or  included  . . . . . . . . . . . . . . . . . . . . . . . .

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

7

9

9

11

15

29

38

43

Section  II

14 Vegetable  plaiting  materials:  vegetable  products

not  elsewhere  specified  or  included  . . . . . . . . . .

78

Section  III

Animal  or  vegetable  fats  and  oils  and  their  cleavage
products;  prepared  edible  fats;  animal  or  vegetable
waxes

15 Animal  or  vegetable  fats  and  oils  and  their
cleavage  products;  prepared  edible  fats;  animal
or  vegetable  waxes  . . . . . . . . . . . . . . . . . . . . . . . . .

80

Section  IV

Prepared  foodstuffs;  beverages,  spirits  and  vinegar;
tobacco  and  manufactured  tobacco  substitutes

16 Preparations  of  meat,  of  fish  or  of  crustaceans,

molluscs  or  other  aquatic  invertebrates  . . . . . . .

17 Sugars  and  sugar  confectionery  . . . . . . . . . . . . . .

18 Cocoa  and  cocoa  preparations  . . . . . . . . . . . . . .

86

90

94

19 Preparations  of  cereals,  flour,  starch  or  milk;

pastrycooks’  products 

. . . . . . . . . . . . . . . . . . . . . .

96

20 Preparations  of  vegetables,  fruit,  nuts  or  other

parts  of  plants  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

99

Vegetable  products

21 Miscellaneous  edible  preparations 

. . . . . . . . . . . 103

6 Live trees and other plants; bulbs, roots and the

like;  cut  flowers  and  ornamental  foliage 

. . . . .

46

7 Edible  vegetables  and  certain  roots  and  tubers 49

8 Edible  fruit  and  nuts;  peel  of  citrus  fruits  or
melons  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 Coffee,  tea,  mate  and  spices  . . . . . . . . . . . . . . . . .

10 Cereals  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

56

63

67

11 Products  of  the  milling  industry;  malt;  starches;

inulin;  wheat  gluten  . . . . . . . . . . . . . . . . . . . . . . . .

68

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

71

13 Lac;  gums,  resins  and  other  vegetable  saps  and

extracts  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

76

22 Beverages,  spirits  and  vinegar  . . . . . . . . . . . . . . . 106

23 Residues  and  waste  from  the  food  industries;

prepared  animal  fodder  . . . . . . . . . . . . . . . . . . . . . 113

24 Tobacco  and  manufactured  tobacco  substitutes 117

Section  V

Mineral  products

25 Salt;  sulphur;  earths  and  stone;  plastering

materials,  lime  and  cement  . . . . . . . . . . . . . . . . . . 120

26 Ores,  slag  and  ash 

. . . . . . . . . . . . . . . . . . . . . . . . . 125

27 Mineral fuels, mineral oils and products of their
substances;  mineral

distillation;  bituminous 
waxes  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127

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Section  IX

Products  of  the  chemical  or  allied  industries

28 Inorganic  chemicals;  organic  or 

inorganic
compounds  of  precious  metals,  of  rare-earth
metals,  of  radioactive  elements  or  of  isotopes 148

Wood  and  articles  of  wood;  wood  charcoal;  cork  and
articles of cork; manufactures of straw, of esparto and of
other  plaiting  materials;  basketware  and  wickerwork

44 Wood  and  articles  of  wood;  wood  charcoal  . . 221

29 Organic chemicals  . . . . . . . . . . . . . . . . . . . . . . . . . . 154

45 Cork  and  articles  of  cork  . . . . . . . . . . . . . . . . . . . 229

30 Pharmaceutical  products  . . . . . . . . . . . . . . . . . . . . 163

46 Manufactures  of  straw,  of  esparto  or  of  other

31 Fertilizers  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166

32 Tanning  or  dyeing  extracts;  tannins  and  their
derivatives;  dyes,  pigments  and  other  colouring
matter;  paints  and  varnishes;  putty  and  other
mastics;  inks  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168

33 Essential oils and resinoids; perfumery, cosmetic

or  toilet  preparations  . . . . . . . . . . . . . . . . . . . . . . . 175

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  . . . . . . . . . . 176

35 Albuminoidal  substances;  modified  starches;

glues;  enzymes  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179

36 Explosives:  pyrotechnic  products;  matches;
combustible

pyrophoric 
preparations  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181

certain 

alloys; 

plaiting  materials;  basketware  and  wickerwork 231

Section  X

Pulp  of  wood  or  of  other  fibrous  cellulosic  material;
recovered  (waste  and  scrap),  paper  or  paperboard;  paper
and  paperboard  and  articles  thereof

47 Pulp  of  wood  or  of  other  fibrous  cellulosic
material;  recovered  (waste  and  scrap),  paper  or
paperboard  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233

48 Paper and paperboard; articles of paper pulp, of

paper  or  of  paperboard  . . . . . . . . . . . . . . . . . . . . . 235

49 Printed  books,  newspapers,  pictures  and  other
products  of  the  printing  industry;  manuscripts,
typescripts  and  plans  . . . . . . . . . . . . . . . . . . . . . . . 244

Section  XI

37 Photographic  or  cinematographic  goods  . . . . . . 182

Textiles  and  textile  articles

38 Miscellaneous  chemical  products  . . . . . . . . . . . . 186

Section  VII

Plastics  and  articles  thereof;  rubber  and  articles  thereof

39 Plastics  and  articles  thereof  . . . . . . . . . . . . . . . . . 197

50 Silk  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247

51 Wool, fine or coarse animal hair; horsehair yarn

and  woven  fabric 

. . . . . . . . . . . . . . . . . . . . . . . . . . 249

52 Cotton  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251

53 Other  vegetable  textile  fibres;  paper  yarn  and

woven  fabrics  of  paper  yarn  . . . . . . . . . . . . . . . . 252

40 Rubber  and  articles  thereof  . . . . . . . . . . . . . . . . . 207

54 Man-made  filaments  . . . . . . . . . . . . . . . . . . . . . . . . 253

Section  VIII

Raw  hides  and  skins,  leather,  furskins  and  articles
thereof;  saddlery  and  harness;  travel  goods,  hand-bags
and  similar  containers;  articles  of  animal  gut  (other  than
silkworm  gut)

41 Raw  hides  and  skins  (other  than  furskins)  and

leather  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210

42 Articles  of  leather;  saddlery  and  harness;  travel
goods, hand-bags and similar containers; articles
of  animal  gut  (other  than  silkworm  gut)  . . . . . 215

55 Man-made  staple  fibres  . . . . . . . . . . . . . . . . . . . . . 256

56 Wadding,  felt  and  non-wovens;  special  yarns;
twine,  cordage,  ropes  and  cables  and  articles
thereof  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257

57 Carpets  and  other  textile  floor  coverings  . . . . . 258

58 Special woven fabrics; tufted textile fabrics; lace;

tapestries;  trimmings;  embroidery  . . . . . . . . . . . . 259

59 Impregnated,  coated,  covered  or 

laminated
textile  fabrics;  textile  articles  of  a  kind  suitable
for  industrial  use  . . . . . . . . . . . . . . . . . . . . . . . . . . . 261

60 Knitted  or  crocheted  fabrics  . . . . . . . . . . . . . . . . . 263

43 Furskins  and  artificial 

fur;  manufactures

61 Articles  of  apparel  and  clothing  accessories,

thereof  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218

knitted  or  crocheted  . . . . . . . . . . . . . . . . . . . . . . . . 264

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62 Articles  of  apparel  and  clothing  accessories,  not

knitted  or  crocheted  . . . . . . . . . . . . . . . . . . . . . . . . 272

63 Other  made-up 

textile  articles;  sets;  worn

clothing  and  worn  textile  articles;  rags  . . . . . . . 279

Section  XV

Base  metals  and  articles  of  base  metal

Section  XII

Footwear,  headgear,  umbrellas,  sun  umbrellas,  walking-
sticks,  seat-sticks,  whips,  riding-crops  and  parts  thereof;
prepared  feathers  and  articles  made  therewith;  artificial
flowers;  articles  of  human  hair

72 Iron  and  steel  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311

73 Articles  of  iron  or  steel  . . . . . . . . . . . . . . . . . . . . . 323

74 Copper  and  articles  thereof  . . . . . . . . . . . . . . . . . 332

75 Nickel  and  articles  thereof  . . . . . . . . . . . . . . . . . . 333

76 Aluminium  and  articles  thereof  . . . . . . . . . . . . . . 334

78 Lead  and  articles  thereof  . . . . . . . . . . . . . . . . . . . . 336

81 Other  base  metals;  cermets;  articles  thereof  . . . 338

64 Footwear,  gaiters  and  the  like;  parts  of  such

articles  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280

82 Tools, implements, cutlery, spoons and forks, of

base  metal;  parts  thereof  of  base  metal  . . . . . . 339

65 Headgear  and  parts  thereof  . . . . . . . . . . . . . . . . . 282

83 Miscellaneous  articles  of  base  metal  . . . . . . . . . 342

66 Umbrellas,  sun  umbrellas,  walking-sticks,  seat-

sticks,  whips,  riding-crops,  and  parts  thereof 283

67 Prepared  feathers  and  down  and  articles  made
of feathers or of down; artificial flowers; articles
of  human  hair  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285

Section  XIII

Articles  of  stone,  plaster,  cement,  asbestos,  mica  or
similar  materials;  ceramic  products;  glass  and  glassware

68 Articles of stone, plaster, cement, asbestos, mica

or  similar  materials  . . . . . . . . . . . . . . . . . . . . . . . . . 286

69 Ceramic  products  . . . . . . . . . . . . . . . . . . . . . . . . . . 291

70 Glass  and  glassware  . . . . . . . . . . . . . . . . . . . . . . . . 298

Section  XIV

Natural  or  cultured  pearls,  precious  or  semi-precious
stones,  precious  metals,  metals  clad  with  precious  metal,
and  articles  thereof;  imitation  jewellery;  coins

71 Natural  or 

cultured  pearls,  precious  or
semi-precious  stones,  precious  metals,  metals
clad  with  precious  metal,  and  articles  thereof;
imitation  jewellery;  coins  . . . . . . . . . . . . . . . . . . . . 304

Section  XVI

and  mechanical 

electrical
Machinery 
equipment;  parts 
and
reproducers,  television  image  and  sound  recorders  and
reproducers,  and  parts  and  accessories  of  such  articles

appliances; 

recorders 

thereof; 

sound 

84 Nuclear 

reactors,  boilers,  machinery  and

mechanical  appliances;  parts  thereof  . . . . . . . . . 345

sound 

85 Electrical  machinery  and  equipment  and  parts
reproducers,
thereof; 
television 
image  and  sound  recorders  and
reproducers,  and  parts  and  accessoires  of  such
articles  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371

recorders  and 

Section  XVII

Vehicles,  aircraft,  vessels  and  associated  transport
equipment

86 Railway  or  tramway  locomotives,  rolling-stock
and  parts  thereof;  railway  or  tramway  track
fixtures  and 
thereof;
mechanical (including electro-mechanical) traffic
signalling  equipment  of  all  kinds  . . . . . . . . . . . . 397

fittings  and  parts 

87 Vehicles  other  than  railway  or  tramway  rolling

stock,  and  parts  and  accessories  thereof  . . . . . . 399

88 Aircraft,  spacecraft  and  parts  thereof  . . . . . . . . 405

89 Ships,  boats  and  floating  structures  . . . . . . . . . . 406

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Section  XX

Optical,  photographic, 
cinematographic,  measuring,
checking,  precision,  medical  or  surgical  instruments  and
apparatus; clocks and watches; musical instruments; parts
and  accessories  thereof

90 Optical, 

photographic, 

cinematographic,
measuring,  checking,  precision,  medical  or
surgical  instruments  and  apparatus;  parts  and
accessories  thereof  . . . . . . . . . . . . . . . . . . . . . . . . . . 408

Miscellaneous  manufactured  articles

bedding,  mattresses,  mattress
94 Furniture; 
supports, 
stuffed
cushions 
furnishings;  lamps  and  lighting  fittings,  not
illuminated
elsewhere  specified  or 
signs,  illuminated  name-plates  and  the  like;
prefabricated  buildings  . . . . . . . . . . . . . . . . . . . . . . 418

included; 

similar 

and 

91 Clocks  and  watches  and  parts  thereof  . . . . . . . 415

92 Musical  instruments;  parts  and  accessories  of

95 Toys,  games  and  sports  requisites;  parts  and

accessories  thereof  . . . . . . . . . . . . . . . . . . . . . . . . . . 420

such  articles  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 416

96 Miscellaneous  manufactured  articles  . . . . . . . . . 423

Section  XIX

Section  XXI

Arms  and  ammunition;  parts  and  accessories  thereof

Works  of  art,  collectors’  pieces  and  antiques

93 Arms  and  ammunition;  parts  and  accessories

thereof  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 417

97 Works  of  art,  collectors’  pieces  and  antiques 426

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FOREWORD

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on
the  Common  Customs  Tariff (1)  established  a  nomenclature,  known  as  the  ‘combined  nomenclature’  or
abbreviated  to  the  ‘CN’,  based  on  the  International  Convention  on  the  Harmonized  Commodity
Description  and  Coding  System (2),  known  as  ‘the  Harmonized  System’  or  abbreviated  to  the  ‘HS’.

The  HS  has  been  supplemented  by  its  own  Explanatory  Notes  (HSENs).  Those  notes  in  English  and
French  are  issued  and  kept  up  to  date  by:

The  Customs  Cooperation  Council  (CCC),
26-38,  rue  de  l’Industrie,
B-1040  Brussels

Other  language  versions  of  the  HSENs  are  issued  by  administrations (3)  in  most  Member  States.

By  virtue  of  Articles  9,  paragraph  1 (a),  second  indent,  and  10  of  Regulation  (EEC)  No  2658/87  the
Commission  adopts  Explanatory  Notes  to  the  Combined  Nomenclature  (CNENs)  following
consideration  by  the  Tariff  and  Statistical  Nomenclature  Section  of  the  Customs  Code  Committee.
Although  the  CNENs  may  refer  to  the  HSENs,  they  do  not  take  the  place  of  the  latter  but  should  be
regarded  as  complementary  to  and  used  in  conjunction  with  them.

This  version  of  the  CNENs  includes  and,  where  appropriate,  replaces  those  published  in  the  Official
Journal of the European Communities, C series, up to 7 July 1998 (4). CNENs published in the Official
Journal, C Series, subsequent to that date remain in force and will be incorporated in the CNENs when
revised.

In addition, the CN heading and subheading codes to which reference is made reflect those codes in the
combined  nomenclature  for  1998  as  set  out  in  Regulation  (EC)  No  2086/97 (5).

(1) OJ  L  256,  7.9.1987,  p.  1.
(2) OJ  L  198,  20.7.1987,  p.  1.
(3) Belgium,  Denmark,  Germany,  Spain,  Italy,  the  Netherlands,  Portugal,  Finland  and  Sweden.
(4) OJ  C  211,  7.7.1998,  p.  4.
(5) OJ  L  312,  14.11.1997,  p.  1.

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A. General  rules  for  the  interpretation  of  the  combined  nomenclature

General
Rule  5 (b)

Packing  containers  normally  used  for  marketing  beverages,  jam,  mustard,  spices,  etc.,  are
to  be  classified  with  the  goods  they  contain  even  if  clearly  suitable  for  repetitive  use.

C. General  rules  applicable  both  to  nomenclature  and  to  duties

General
Rule  3

1.

In Article 18 (1) and (2) of Council Regulation (EEC) No 2913/92 (1), as last amended
by  Regulation  (EC)  No  82/97  of  the  European  Parliament  and  of  the  Council (2),  all
days other than the published public holidays of the European Commission services in
Brussels,  and  Saturdays  and  Sundays,  are  ‘working  days’.

2. Where no rate is published in the Official Journal of the European Communities on the
penultimate  working  day  of  the  month  or  the  penultimate  working  day  before  the
fifteenth of the month, the rate referred to in Article 18 (1) of the above Regulation to
be used for converting the ECU into national currencies shall be the last rate published
before  the  penultimate  working  day  of  the  month  or  before  the  fifteenth.

(1) OJ  L  302,  19.10.1992,  p.  1.
(2) OJ  L  17,  21.1.1997,  p.  1.

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SECTION I

LIVE  ANIMALS,  ANIMAL  PRODUCTS

CHAPTER  1

LIVE  ANIMALS

0101

Live  horses,  asses,  mules  and  hinnies

0101 11 00

Pure-bred  breeding  animals

The  conditions  for  entry  of  pure-bred  breeding  horses  under  this  subheading  are  as  laid
down  in  Council  Directive  94/28/EC  (OJ  L  178,  12.7.1994,  p.  66).

0101 11 00
to
0101 19 90

Horses

Wild  horses,  such  as  the  Przewalski  horse  or  tarpan  (Mongolian  horse),  are  included  in
these  subheadings.  However,  zebras  (Equus  zebra,  Equus  grevyi,  Equus  burchelli,  Equus
quagga,  etc.)  are  classified  in  subheading  0106 00 90  even  though  they  belong  to  the
equidae family.

Hybrids  of  the  mare  and  zebra  (zebrule)  are  classified  in  subheading  0106 00 90.

0101 19 10

For  slaughter

Horses  for  slaughter  are  classified  in  this  subheading  provided  they  satisfy  the  conditions
laid  down  by  the  competent  authorities.

0101 20 10

Asses

Both  domestic  and  non-domestic  asses  fall  in  this  subheading.  Among  the  latter  are
Mongolian  djiggetai,  the  Tibetan  kiang,  the  onager  and  the  hemione  or  half-ass  (Equus
hemionus).

Hybrids  of  the  ass  and  zebra  (zebrass)  are  classified  in  subheading  0106 00 90.

0101 20 90

Mules  and  hinnies

This subheading covers the animals described in the final paragraph of the HS Explanatory
Notes  to  heading  No  0101.

0102

Live  bovine  animals

0102 10 10
to
0102 10 90

Pure-bred  breeding  animals

The  conditions  for  entry  of  live  pure-bred  breeding  animals  of  the  bovine  species  under
these  subheadings  are  as  laid  down  in  Council  Directive  94/28/EC  (OJ  L  178,  12.7.1994,
p.  66),  in  Article  1  of  Council  Directive  77/504/EEC  (OJ  L  206,  12.8.1977,  p.  8)  and  in
Commission  Regulation  (EEC)  No  2342/92  (OJ  L  227,  11.8.1992,  p.  12).

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0102 90 05
to
0102 90 79

Domestic  species

These  subheadings  cover  all  the  animals  of  the  domestic  bovine  species  (including
buffaloes) of the genera Bos and Bubalus, irrespective of their intended use (stock, raising,
fattening, breeding, slaughter, etc.), but excluding pure-bred breeding animals (subheadings
0102 10 10  to  0102 10 90).

These  subheadings  include:

1.

the  common  ox  (Bos  taurus),  even  though  raised  in  a  semi-wild  state  for  the  arena
(e.g.,  Spanish,  Corsican  and  Camargue  breeds),  the  humped  ox  (Bos  taurus)  and  the
Watussi  ox;

2.

the  water  buffalo  and  the  Asiatic  buffalo  or  arni  (Bubalus  bubalis),  the  kerabau  of
Ceylon  and  the  Celebese  anoa  (or  pigmy  buffalo)  (Bubalus  depressicornis);

3.

the  beeffalo  (a  cross  between  a  bison  and  a  domestic  beef  animal).

0102 90 90

Other

This  subheading  covers  all  the  animals  of  the  non-domestic  bovine  species  (including
buffaloes),  for  example:

1.

the wild Asiatic ox of the genus Bos, such as the gaur and the gayal (Bos frontalis) and
the  banteng  (Bos  javanicus);

2.

the  musk-ox  or  sheep  ox  (Ovibos  moschatus);

3.

the wild African buffalo of the genus Synceros such as the dwarf buffalo and the large
Caffrarian  buffalo  (Synceros  caffer);

4.

the  Tibetan  yak  (Bos  grunniens);

5.

the  bison  (Bison  bison)  or  ‘buffalo’.

Yaks  and  bisons  have  14  pairs  of  ribs  while  all  the  other  animals  of  the  bovine  species
(including  true  buffaloes)  have  only  13  pairs  of  ribs.

0103

Live  swine

0103 10 00

Pure-bred  breeding  animals

The  conditions  for  entry  of  live  pure-bred  breeding  animals  of  the  porcine  species  under
this  subheading  are  as  laid  down  in  Article  2 (2)  (a)  of  Council  Directive  94/28/EC  (OJ
L  178,  12.7.1994,  p.  66)  and  in  Article  1  of  Council  Directive  88/661/EEC  (OJ  L  382,
31.12.1988,  p.  36).

0103 91 90

Other

Live  swine  of  non-domestic  species  include:

1. wild  boar  (Sus  scrofa);

2. warthogs  (Phacochoerus  aethiopicus),  river  hogs  or  pig  deer  (Potamochoerus  porcus)

and  the  black  forest  pig;

3. babiroussa  (Babyrousa  babyrussa);

4. peccary  (wild  swine)  (Dicotyles  tajacu).

0103 92 90

Other

See  the  Explanatory  Notes  to  subheading  0103 91 90.

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0104

Live  sheep  and  goats

0104 10 10
to
0104 10 80

Sheep

These subheadings include domestic animals of the ovine species (Ovis aries), the different
varieties  of  moufflon,  such  as  the  European  moufflon  (Ovis  musimon),  the  Canadian  or
‘bighorn’  (Ovis  canadensis),  the  Asiatic  or  Shapoor  urial  (Ovis  orientalis),  the  moufflon
Pamir  argali  (Ovis  ammon)  as  well  as  the  Aoudad  or  Barbary  sheep  (Ammotragus  lervia)
which  are  known  as  ‘maned  sheep’  although  more  akin  to  goats  than  sheep.

0104 10 10

Pure-bred  breeding  animals

0104 20 10
and
0104 20 90

The conditions for entry of live pure-bred breeding sheep under this subheading are as laid
down  in  Article  2 (2) (a)  of  Council  Directive  94/28/EC  (OJ  L  178,  12.7.1994,  p.  66),  in
Article 2 of Council Directive 89/361/EEC (OJ L 153, 6.6.1989, p. 30) and in Commission
Regulation  (EC)  874/96  (OJ  L  118,  15.5.1996,  p.  12).

Goats

These subheadings include domestic animals of the goat species, the ibex goat (Capra ibex)
and  the  Bezoar  goat  or  Persian  goat  (Capra  aegagrus  or  Capra  hircus).

the  musk-deer 

The following, however, are excluded from these: subheadings and classified in subheading
the  African  water-chevrotain
(Moschus  moschiferus), 
0106 00 90: 
(Hyemoschus)  and  the  Asiatic  chevrotain  (Tragulus)  which  do  not  belong  to  the  goat
species.  Also  excluded  are  animals  known  as  goat  antelopes  (hemitragues  (half-goats),
chamois, etc.).

0104 20 10

Pure-bred  breeding  animals

The  Explanatory  Notes  to  subheading  0104 10 10  apply,  mutatis  mutandis.

0105

Live  poultry,  that  is  to  say,  fowls  of  the  species  Gallus  domesticus,  ducks,  geese,
turkeys  and  guinea  fowls

This heading covers only live domestic birds of the kinds specified in the heading (fowls of
the  species  Gallus  domesticus  include  chickens  and  capons),  whether  bred  for  laying,  for
their  meat,  for  their  feathers  or  for  any  other  purpose  (for  example,  for  the  stocking  of
aviaries,  parks  or  lakes).

Wild  birds  (for  example,  wild  turkeys  —  Meleagris gallopavo),  even  though  they  may  be
bred  and  slaughtered  in  a  similar  manner  to  the  domestic  birds  specified  in  this  heading,
are  classified  in  subheading  0106 00 90.

Pigeons  of  the  domestic  species  are  classified  in  subheading  0106 00 20.

0106 00

Other  live  animals

0106 00 10

Domestic  rabbits

This  subheading  covers  only  rabbits  of  the  domestic  species,  whether  bred  for  their  meat,
their  fur  (for  example,  the  Angora  rabbit)  or  for  any  other  purpose.

0106 00 20

Pigeons

This subheading covers all the birds of the pigeon (dove) family, whether wild or domestic,
irrespective of the intended use of the latter (farmyard pigeons, ornamental pigeons, carrier
pigeons).

The non-domestic pigeons include the ring-dove or wood pigeon (Columba palumbus), the
stock  dove  (Columba  oenas),  the  rock  pigeon  (Columba  livia),  the  Australian  bronze
pigeon,  doves  and  turtle-doves  (Streptopelia  turtur,  Streptopelia  risoria).

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However, certain closely related gallinaceous species such as nicobars (Coloenas nicobaria),
columbars, crowned pigeons, gaugas and syrrhaptes are excluded from this subheading and
are  classified  in  subheading  0106 00 90.

0106 00 90

Other

This  subheading  covers:

1. all 

live  mammals,  with  the  exception  of  domestic  and  non-domestic  horses
(subheadings  0101 11 00  to  0101 19 90),  asses  (subheading  0101 20 10),  mules  and
hinnies 
to
0102 90 90),  swine  (subheadings  0103 10 00  to  0103 92 90),  sheep  and  goats
(subheadings  0104 10 10 
(subheading
0106 00 10);

(subheading  0101 20 90),  bovine  animals 

to  0104 20 90)  and  domestic 

(subheadings  0102 10 10 

rabbits 

2. all  live  birds,  other  than  fowls  of  the  species  Gallus  domesticus,  ducks,  geese,  turkeys
and  guinea  fowls  (heading  No  0105)  and  other  than  domestic  and  non-domestic
pigeons  (subheading  0106 00 20);

3. all  other  species  of  live  animals,  with  the  exception  of  fish,  crustaceans,  molluscs  and
other  aquatic  invertebrates  (chapter  3)  and  microbial  cultures  (heading  No  3002).

Examples  of  the  animals  included  in  this  subheading  are:

1. Mammals:

(a) wild  rabbits  (Oryctolagus  cuniculus)  and  hares;

(b) stags,  (fallow)  deer,  roe-deer,  chamois  or  wild  goats  (Rupicapra  rupicapra),  the
common  or  American  elk  (Alces  alces),  eland  (Taurotragus),  goat  antelopes
(hemitragues,  goral,  nemorhedes,  pronghorn)  and  antelopes  proper;

(c)

lions,  tigers,  bears,  rhinoceroses,  hippopotami,  elephants,  giraffes,  okapis,
kangaroos,  monkeys,  etc.;

(d) camels,  dromedaries  and  other  animals  of  the  camel  family  (llamas,  alpacas,

guanacos, vicunas);

(e)

squirrels,  visons  (American  mink),  marmots,  beavers,  musquash  or  musk-rats,
otters, guinea-pigs;

(f)

reindeer;

(g) dogs  and  cats;

(h) marine  mammals  (cetaceans,  pinnipeds,  sirenians,  etc.);

2. Birds:

(a)

the greylag goose (Anser anser), brent goose (Branta bernicla), sheldrake (Tadorna
tadorna),  mallard  (Anas  platyrhynchos),  gadwall  (Anas  strepera),  widgeon  (Anas
penelope), pintail (Anas  acuta),  shoveller  (Anas clypeata),  teal  (Anas  querquedula,
Anas  crecca),  scoter  and  eider;

(b) swans  and  peacocks;

(c) partridges,  pheasants,  quail,  woodcock,  snipe,  grouse,  hazel-grouse,  ortolan,

thrushes,  blackbirds,  larks;

(d)

finches,  tits,  canaries,  humming-birds,  parrots,  etc.;

3. Other animals:

(a)

reptiles  and  lizards,  tortoises,  turtles  (marine  or  fresh  water)  and  frogs;

(b) bees  (whether  or  not  in  travelling  boxes  or  cages  or  hives);

(c)

silk-worms,  butterflies,  beetles  and  other  insects.

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CHAPTER  2

MEAT  AND  EDIBLE  MEAT  OFFAL

General

1. Meat and offal, fit and suitable for human consumption, remain classified in this chapter even if presented, for

example,  as  intended  for  the  manufacture  of  pet  food. 

2. For  the  purposes  of  this  chapter  the  scope  of  the  words  ‘meat’  and  ‘offal’  is  as  described  in  the  HS  General

Explanatory  Notes  to  this  chapter. 

3. Guidance on the different states in which meat and offal of this chapter can occur (fresh, chilled, frozen, salted
or in brine, dried or smoked) is given in the HS General Explanatory Notes to this chapter. It should be noted
that  deep-frozen  meat  and  partially  or  totally  de-frozen  meat  are  to  be  classified  in  the  same  way  as  frozen
meat. Moreover, ‘frozen’ covers not only meat which has been frozen when fresh but also meat which has first
been slightly dried and then frozen in so far as its actual and lasting preservation depends essentially upon such
freezing. 

4. Guidance  is  also  given,  in  the  HS  General  Explanatory  Notes  to  this  chapter,  on  the  distinction  between  meat
and offal of this chapter and that of chapter 16. However, this chapter covers meat offal, raw, minced, or finely
chopped but not further prepared, wrapped in plastic material (even in the form of sausages) solely for ease of
handling  or  transport. 

5. For  the  purposes  of  distinguishing  between  bone-in  and  boneless  cuts,  cartilage  and  tendons  shall  not  be

regarded  as  bone. 

0201

Meat  of  bovine  animals,  fresh  or  chilled

This  heading  covers  only  fresh  or  chilled  meat  of  the  animals  of  heading  No  0102.

For  the  purposes  of  the  definitions  of  forequarters  and  hindquarters  the  following
considerations apply:

(a)

(b)

(c)

the scrag and neck is taken to be the muscular part of the neck with the seven cervical
half vertebrae;

the shoulder is taken to be the fore leg joint comprising the scapulum, humerus, radius
and  cubitus  bones  and  the  muscles  which  surround  them;

the  sirloin  is  taken  to  be  the  tenderloin  and  the  striploin;  the  rump  may  or  may  not
include  the  gooseskirt.

0201 10 00

Carcases  and  half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of Additional
Note  1  (A)  to  this  chapter.  The  first  eight  or  nine  dorsal  vertebral  apophyses  may  be  left
on  either  the  right  or  the  left  half-carcase.

0201 20 20

‘Compensated’  quarters

The  term  ‘compensated  quarters’  is  defined  in  paragraph  (c)  of  Additional  Note  1  (A)  to
this  chapter.

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0201 20 30

Unseparated  or  separated  forequarters

‘unseparated  forequarters’  and 

The  terms 
in
paragraphs  (d)  and  (e)  of  Additional  Note  1  (A)  to  this  chapter.  It  follows  from  this
Additional  Note  that  the  front  parts  of  half-carcases,  for  example,  which  with  all  the
corresponding  bones  include  fewer  than  four  ribs,  from  which  the  neck  or  shoulder  is
missing, or from which a bone, e.g., the Atlas bone, has been removed, are excluded from
this  subheading  and  are  classified  in  subheading  0201 20 90.

‘separated  forequarters’  are  defined 

0201 20 50

Unseparated  or  separated  hindquarters

The  terms  ‘unseparated  hindquarters’  and  ‘separated  hindquarters’  are  defined  in
paragraphs  (f)  and  (g)  of  Additional  Note  1 (A)  to  this  chapter.  It  follows  from  this
Additional  Note  that  the  rear  parts  of  half-carcases,  for  example,  which  with  all  the
corresponding  bones  include  fewer  than  three  ribs  or  from  which  the  thigh  or  sirloin,
including  the  fillet,  is  missing  are  excluded  from  this  subheading  and  are  classified  in
subheading  0201 20 90.  However,  hindquarters  without  kidneys  or  kidney  fat,  with  or
without  the  thin  flank,  remain  classified  as  hindquarters.

0201 20 90

Other

This  subheading  includes,  for  example,  the  shoulder,  the  thigh  and  the  sirloin,  unboned
(bone in). Also included here are the front and rear parts of half-carcases (bone in) which
do  not  answer  to  the  definitions  of  ‘compensated’  quarters,  forequarters  or  hindquarters.

0201 30 00

Boneless

This  subheading  includes  all  cuts  of  meat  of  bovine  animals,  fresh  or  chilled,  from  which
all  bones  have  been  removed,  for  example,  boneless  fillets  and  flanks.

0202

Meat  of  bovine  animals,  frozen

This  heading  covers  only  frozen  meat  of  the  animals  of  heading  No  0102.

0202 10 00

Carcases  and  half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of Additional
Note  1 (A)  to  this  chapter.

0202 20 10

‘Compensated’  quarters

The  term  ‘compensated  quarters’  is  defined  in  paragraph  (c)  of  Additional  Note  1 (A)  to
this  chapter.

0202 20 30

Unseparated  or  separated  forequarters

The  terms 
paragraphs  (d)  and  (e)  of  Additional  Note  1 (A)  to  this  chapter.

‘unseparated  forequarters’  and 

‘separated  forequarters’  are  defined 

in

0202 20 50

Unseparated  or  separated  hindquarters

The  terms  ‘unseparated  hindquarters’  and  ‘separated  hindquarters’  are  defined  in
paragraphs  (f)  and  (g)  of  Additional  Note  1 (A)  to  this  chapter.

0202 20 90

Other

The  Explanatory  Notes  to  subheading  0201 20 90  apply,  mutatis  mutandis.

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0202 30 50

Crop,  chuck  and  blade  and  brisket  cuts

The terms ‘crop’, ‘chuck and blade’ and ‘brisket’ are defined in paragraph (h) of Additional
Note  1 (A)  to  this  chapter.

0202 30 90

Other

This  subheading  covers  all  cuts  of  meat  of  bovine  animals,  frozen,  which  are  completely
boneless, with the exception of the frozen blocks mentioned in subheading 0202 30 10 and
the  cuts  of  subheading  0202 30 50.

0203

Meat  of  swine,  fresh,  chilled  or  frozen

This  heading  covers  only  meat  of  the  animals  of  heading  No  0103.

The meat of animals of the swine species certified by the competent authorities in Australia
as  meat  of  swine  living  in  the  wild  in  Australia  is  considered  as  meat  of  swine  other  than
of  domestic  swine.

0203 11 10
to
0203 19 90

Fresh  or  chilled

These  subheadings  cover  only  fresh  or  chilled  meat  of  animals  falling  within  heading
No  0103.

0203 11 10

Of  domestic  swine

The term ‘carcases or half-carcases’ is defined in paragraph (a) of Additional Note 2 (A) to
this  chapter.

0203 12 11

Hams  and  cuts  thereof

The  term  ‘hams’  is  defined  in  paragraph  (b)  of  Additional  Note  2 (A)  to  this  chapter.

This  subheading  includes  shank  with  bone  in  from  the  hind  legs.

0203 12 19

Shoulders  and  cuts  thereof

The  term  ‘shoulders’  is  defined  in  paragraph  (d)  of  Additional  Note  2 (A)  to  this
chapter.

This  subheading  includes  mini  spare  ribs  or  ‘riblets’  and  shank  with  bone  in  from  the
forelegs.

0203 19 11

Fore-ends  and  cuts  thereof

The  term  ‘fore-ends’  is  defined  in  paragraph  (c)  of  Additional  Note  2 (A)  to  this  chapter.

This subheading does not include shank with bone in from the forelegs, nor mini spare ribs
nor  ‘riblets’  (subheading  0203 12 19).

0203 19 13

Loins  and  cuts  thereof,  with  bone  in

The  term  ‘loins’  is  defined  in  paragraph  (e)  of  Additional  Note  2 (A)  to  this  chapter.

This  subheading  includes  loin  ribs.

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0203 19 15

Bellies  (streaky)  and  cuts  thereof

The terms ‘bellies’ and ‘cuts’ are defined in paragraph (f) of Additional Note 2 (A) and in
Additional  Note  2 (B)  to  this  chapter.

Cuts  thereof  are  not  classified  under  this  subheading  unless  they  contain  the  rind  and  the
subcutaneous  fat.

This subheading does not include spare ribs without rind or subcutaneous fat (subheading
0203 19 59).

0203 19 59

Other

This  subheading  also  includes  spare  ribs  without  rind  or  subcutaneous  fat.

0203 19 90

Other

This  subheading  includes  only  the  meat  of  the  animals  falling  within  subheadings
0103 91 90  or  0103 92 90,  in  particular  the  meat  of  wild  boar,  other  than  carcases,
half-carcases,  legs,  shoulders,  parts  of  legs  and  parts  of  shoulders.

0203 21 10
to
0203 29 90

Frozen

The  Explanatory  Notes  to  subheadings  0203 11 10  to  0203 19 90  and  to  the  subdivisions
thereof  apply,  mutatis  mutandis.

0204

Meat  of  sheep  or  goats,  fresh,  chilled  or  frozen

This  heading  includes  only  fresh,  chilled  or  frozen  meat  of  animals  of  heading  No  0104,
whether domestic or wild, in particular meat of the ovine species (domestic or wild sheep)
as  well  as  the  meat  of  the  ibex.

0204 10 00

Carcases  and  half-carcases  of  lamb,  fresh  or  chilled

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of Additional
Note  3 (A)  to  this  chapter.

The  definition  of  meat  of  lamb  is  set  out  in  the  HS  Explanatory  Notes  to  subheadings
0204 10  and  0204 30.

0204 21 00

Carcases  and  half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of Additional
Note  3 (A)  to  this  chapter.

0204 22 10

Short  forequarters

The term ‘short forequarters’ is defined in paragraphs (c) and (d) of Additional Note 3 (A)
to  this  chapter.

0204 22 30

Chines  and/or  best  ends

The  term  ‘chines  and/or  best  ends’  is  defined  in  paragraphs  (e)  and  (f)  of  Additional
Note  3 (A)  to  this  chapter.

0204 22 50

Legs

The  term  ‘legs’  is  defined  in  paragraphs  (g)  and  (h)  of  Additional  Note  3 (A)  to  this
chapter.

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0204 30 00

Carcases  and  half-carcases  of  lamb,  frozen

The  Explanatory  Notes  to  subheading  0204 10 00  apply,  mutatis  mutandis.

0204 41 00
to
0204 43 90

0204 50 11
to
0204 50 79

Other  meat  of  sheep,  frozen

The  Explanatory  Notes  to  subheadings  0204 21 00,  0204 22 10,  0204 22 30  and
0204 22 50  apply,  mutatis  mutandis  to  subheadings  0204 41 00,  0204 42 10,  0204 42 30
and  0204 42 50, respectively.

Meat  of  goats

The  terms  ‘carcases’  and  ‘half-carcases’  (subheadings  0204 50 11  and  0204 50 51),  ‘short
‘chines  and/or  best  ends’
forequarters’  (subheadings  0204 50 13  and  0204 50 53), 
(subheadings  0204 50 15  and  0204 50 55)  and  ‘legs’  (subheadings  0204 50 19  and
0204 50 59)  are  defined  in  Additional  Note  3 (A)  to  this  chapter,  in  paragraphs  (a)  and
(b),  (c)  and  (d),  (e)  and  (f)  and  (g)  and  (h),  respectively.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies,
fresh,  chilled  or  frozen

This  heading  covers  the  offal  of  animals  falling  within  headings  Nos  0101  to  0104.  Offal
intended  for  the  manufacture  of  pharmaceutical  products  does  not  fall  within  the
subheadings concerned unless it complies with the conditions laid down by the competent
authorities.

Further  guidance  is  given  in  the  HS  Explanatory  Notes  to  this  heading.

0206 10 10
to
0206 10 99

Of  bovine  animals,  fresh  or  chilled

These  subheadings  cover  only  fresh  or  chilled  offal  of  animals  falling  within  heading
No  0102.

0206 10 95

Thick  skirt  and  thin  skirt

Thick  skirt  and  thin  skirt  are  muscular  parts  of  the  diaphragm.

0206 21 00
to
0206 29 99

0206 30 10
to
0206 30 90

Of  bovine  animals,  frozen

These  subheadings  cover  only  frozen  offal  of  animals  of  heading  No  0102.

Of  swine,  fresh  or  chilled

These  subheadings  cover  only  fresh  or  chilled  offal  of  animals  of  heading  No  0103.

0206 30 31

Other

This subheading includes heads and halves of heads, with or without the brains, cheeks or
tongues,  and  parts  of  heads  (Additional  Note  2 (C)  to  this  chapter);  the  term  ‘parts  of
heads’  is  defined  in  the  third  paragraph  of  the  said  Additional  Note.

This subheading also includes feet, tails, kidneys, hearts, tongues, lungs, edible rind, brains
and caul.

0206 30 90

Other

This  subheading  includes  offal  of  wild  boar.

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0206 41 10
to
0206 49 99

Of  swine,  frozen

These  subheadings  cover  only  frozen  offal  of  animals  of  heading  No  0103.

0206 49 91

Of  domestic  swine

See  the  Explanatory  Notes  to  subheading  0206 30 31.

0206 49 99

Other

This  subheading  includes  offal  of  wild  boar.

0206 80 91

Of  horses,  asses,  mules  and  hinnies

This  subheading  covers  only  fresh  or  chilled  offal  of  animals  of  heading  No  0101.

0206 80 99

Of  sheep  and  goats

This  subheading  covers  only  fresh  or  chilled  offal  of  animals  of  heading  No  0104.

0206 90 91

Of  horses,  asses,  mules  and  hinnies

This  subheading  covers  only  frozen  offal  of  animals  of  heading  No  0101.

0206 90 99

Of  sheep  and  goats

This  subheading  covers  only  frozen  offal  of  animals  of  heading  No  0104.

0207

Meat  and  edible  offal,  of  the  poultry  of  heading  No  0105,  fresh,  chilled  or
frozen

0207 11 10

Plucked  and  gutted,  with  heads  and  feet,  known  as  ‘83 %  chickens’

This  subheading  includes  plucked  fowls,  with  heads  and  feet,  from  which  the  guts  have
been  withdrawn,  but  with  the  other  entrails  (particularly  the  lungs,  the  liver,  the  gizzard,
the  heart,  the  ovaries)  remaining  in  position.

0207 11 30

Plucked  and  drawn,  without  heads  and  feet  but  with  necks,  hearts,  livers  and  gizzards,
known  as  ‘70 %  chickens’

This subheading includes roasting chickens, which are plucked chickens without heads and
feet,  but  with  the  neck,  completely  drawn,  but  inside  the  carcase  of  which  the  heart,  liver
and  gizzard  have  been  replaced.

0207 11 90

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards,
known  as  ‘65 %  chickens’,  or  otherwise  presented

This subheading includes roasting chickens, which are plucked chickens without heads and
feet,  and  completely  drawn.  It  also  covers  fowls  presented  in  a  form  other  than  those
mentioned  under  subheadings  0207 11 10  and  0207 11 30,  e.g.,  unplucked,  ungutted
chickens,  with  heads  and  feet.

0207 12 10
and
0207 12 90

Not  cut  in  pieces,  frozen

The  Explanatory  Notes  to  subheadings  0207 11 30  and  0207 11 90  apply,  mutatis
mutandis.

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0207 13 10

Boneless

This subheading covers meat of fowls, without bones, regardless of the part of the carcase
from  which  it  comes.

0207 13 20

Halves  or  quarters

The  term  ‘halves’  is  defined  in  Additional  Note  4 (a)  and  (b)  to  this  chapter.

The  term  ‘Quarters’  is  defined  in  Additional  Note  4 (a)  and  (c)  to  this  chapter.  This
subheading  included  hindquarters  consisting  of  the  drumstick  (tibia  and  fibula),  leg
(femur), rear part of the back and rump as well as forequarters consisting essentially of one
half  of  the  breast  with  the  wing  attached.

0207 13 30

Whole  wings,  with  or  without  tips

The term ‘whole wings, with or without tips’ is defined in Additional Note 4 (a) and (d) to
this  chapter.

0207 13 40

Backs,  necks,  backs  with  necks  attached,  rumps  and  wing  tips

See  Additional  Note  4 (a)  to  this  chapter.

This  subheading  includes  backs  with  necks  attached  consisting  of  a  piece  of  the  neck,  the
back  and  possibly  the  rump;  backs;  necks;  rumps  (tails);  wing  tips.

0207 13 50

Breasts  and  cuts  thereof

The  term  ‘breasts’  is  defined  in  Additional  Note  4 (a)  and  (e)  to  this  chapter.

0207 13 60

Legs  and  cuts  thereof

The  term  ‘legs’  is  defined  in  Additional  Note  4 (a)  and  (f)  to  this  chapter.

The  cut  separating  the  leg  from  the  back  should  be  made  between  the  two  lines
demarcating  the  joints  as  shown  in  the  diagram  below:

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0207 13 91

Livers

See  the  HS  Explanatory  Notes  to  heading  No  0207,  final  paragraph.

0207 13 99

Other

This subheading covers edible offal, in particular hearts, combs and wattles, but excluding
livers.

0207 14 10
to
0207 14 99

0207 24 10

This  subheading  also  includes  the  feet  of  fowls.

Cuts  and  offal,  frozen

The  Explanatory  Notes  to  subheadings  0207 13 10  to  0207 13 99  apply,  mutatis
mutandis.

Plucked  and  drawn,  without  heads  and  feet  but  with  necks,  hearts,  livers  and  gizzards,
known  as  ‘80 %  turkeys’

This  subheading  includes  plucked  turkeys  without  heads  and  feet  but  with  the  neck,
completely  drawn,  but  inside  the  carcase  of  which  the  neck,  heart,  liver  and  gizzard  have
been  replaced.

0207 24 90

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards,
known  as  ‘73 %  turkeys’,  or  otherwise  presented

This  subheading  includes  plucked  turkeys,  ready  for  roasting,  without  heads,  necks  and
feet  and  completely  drawn.  It  also  covers  turkeys  presented  in  a  form  other  than  those
mentioned  under  subheadings  0207 24 10  and  0207 24 90.

0207 25 10
and
0207 25 90

Not  cut  in  pieces,  frozen

The  Explanatory  Notes  to  subheadings  0207 24 10  and  0207 24 90  apply,  mutatis
mutandis.

0207 26 10

Boneless

The  Explanatory  Notes  to  subheading  0207 13 10  apply,  mutatis  mutandis.

0207 26 20

Halves  or  quarters

The  Explanatory  Notes  to  subheading  0207 13 20  apply,  mutatis  mutandis.

0207 26 30

Whole  wings,  with  or  without  tips

The term ‘whole wings, with or without tips’ is defined in Additional Note 4 (a) and (d) to
this  chapter.

0207 26 40

Backs,  necks,  backs  with  necks  attached,  rumps  and  wing  tips

The  Explanatory  Notes  to  subheading  0207 13 40  apply,  mutatis  mutandis.

0207 26 50

Breasts  and  cuts  thereof

The  term  ‘breasts’  is  defined  in  Additional  Note  4 (a)  and  (e)  to  this  chapter.

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0207 26 60

Drumsticks  and  cuts  of  drumsticks

The  term  ‘drumsticks’  is  defined  in  Additional  Note  4 (a)  and  (g)  to  this  chapter.

The  cut  separating  the  drumstick  from  the  femur  should  be  made  between  the  two  lines
demarcating  the  joints  as  shown  in  the  diagram  below:

0207 26 70

Other

This  subheading  includes  the  cuts  defined  in  Additional  Note  4 (a)  and  (h)  to  this
chapter.

The cut separating the femur (sometimes known commercially as thigh) or whole leg from
the  back  should  be  made  between  the  two  lines  demarcating  the  joints,  as  shown  in  the
diagram  in  the  Explanatory  Notes  to  subheading  0207 13 60.

The  cut  separating  the  femur  from  the  drumstick  should  be  made  between  the  two  lines
demarcating  the  joints  as  shown  in  the  diagram  in  the  Explanatory  Notes  to  subheading
0207 26 60.

0207 26 91

Livers

See  the  HS  Explanatory  Notes  to  heading  No  0207,  final  paragraph.

0207 26 99

Other

The  Explanatory  Notes  to  subheading  0207 13 99  apply,  mutatis  mutandis.

0207 27 10
to
0207 27 99

Cuts  and  offal,  frozen

The  Explanatory  Notes  to  subheadings  0207 26 10  to  0207 26 99  apply,  mutatis
mutandis.

0207 32 15

Plucked  and  drawn,  without  heads  and  feet  but  with  necks,  hearts,  livers  and  gizzards,
known  as  ‘70 %  ducks’

This  subheading  includes  plucked  ducks,  without  heads  and  feet  but  with  the  neck,
completely  drawn,  but  inside  the  carcase  of  which  the  heart,  liver  and  gizzard  have  been
replaced.

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0207 32 19

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards,
known  as  ‘63 %  ducks’,  or  otherwise  presented

This subheading includes plucked ducks, ready for roasting, without heads, necks and feet
and  completely  drawn.  It  also  covers  ducks  presented  in  a  form  other  than  those
mentioned  under  subheadings  0207 32 11,  0207 32 15  and  0207 32 19.

0207 32 59

Plucked  and  drawn,  without  heads  and  feet,  with  or  without  hearts  and  gizzards,  known
as  ‘75 %  geese’,  or  otherwise  presented

This  subheading  includes  plucked  geese,  without  heads  and  feet,  completely  drawn,  but
inside  the  carcase  of  which  the  heart  and  gizzard  have  been  replaced,  as  well  as  plucked
geese,  ready  for  roasting,  without  heads  and  feet,  and  completely  drawn.  It  also  covers
geese  presented  in  a  form  other  than  those  mentioned  under  subheadings  0207 32 51  and
0207 32 59, e.g., slaughtered geese which have been plucked and bled, but not drawn, and
without  their  heads  and  feet.

Not  cut  in  pieces,  frozen

The  Explanatory  Notes  to  subheadings  0207 32 15,  0207 32 19  and  0207 32 59  apply,
mutatis  mutandis.

Fatty  livers,  fresh  or  chilled

See  the  HS  Explanatory  Notes  to  heading  No  0207,  final  paragraph.

Boneless

The  Explanatory  Notes  to  subheading  0207 13 10  apply,  mutatis  mutandis.

Halves  or  quarters

The  Explanatory  Notes  to  subheading  0207 13 20  apply,  mutatis  mutandis.

0207 33 11
to
0207 33 59

0207 34 10
and
0207 34 90

0207 35 11
and
0207 35 15

0207 35 21
to
0207 35 25

0207 35 31

Whole  wings,  with  or  without  tips

The term ‘whole wings, with or without tips’ is defined in Additional Note 4 (a) and (d) to
this  chapter.

0207 35 41

Backs,  necks,  backs  with  necks  attached,  rumps  and  wing  tips

The  Explanatory  Notes  to  subheading  0207 13 40  apply,  mutatis  mutandis.

0207 35 51
and
0207 35 53

0207 35 61
and
0207 35 63

Breasts  and  cuts  thereof

The  term  ‘breasts’  is  defined  in  Additional  Note  4 (a)  and  (e)  to  this  chapter.

Legs  and  cuts  thereof

The  term  ‘legs’  is  defined  in  Additional  Note  4 (a)  and  (f)  to  this  chapter.

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0207 35 71

Goose  or  duck  paletots

The  term  ‘goose  or  duck  paletots’  is  defined  in  Additional  Note  4 (ij)  to  this  chapter.

0207 35 91

Livers,  other  than  fatty  livers

See  the  HS  Explanatory  Notes  to  heading  No  0207,  final  paragraph.

0207 35 99

Other

0207 36 11
and
0207 36 15

0207 36 21
to
0207 36 79

0207 36 81
to
0207 36 89

The  Explanatory  Notes  to  subheading  0207 13 99  apply,  mutatis  mutandis.

Boneless

The  Explanatory  Notes  to  subheading  0207 13 10  apply,  mutatis  mutandis.

With  bone  in 

The  Explanatory  Notes  to  subheading  0207 13 20  to  0207 13 60  and  0207 35 71  apply,
mutatis  mutandis.

Livers

See  the  HS  Explanatory  Notes  to  heading  No  0207,  final  paragraph.

0207 36 90

Other

The  Explanatory  Notes  to  subheading  0207 13 99  apply,  mutatis  mutandis.

0208

Other  meat  and  edible  meat  offal,  fresh,  chilled  or  frozen

This  heading  covers  only  meat  and  edible  meat  offal  of  the  animals  classified  in  heading
No  0106 00,  fresh,  chilled  or  frozen.

0208 10 11
and
0208 10 19

Of  domestic  rabbits

These  subheadings  cover  meat  and  edible  meat  offal  of  the  animals  falling  within
subheading  0106 00 10.

0208 90 10

Of  domestic  pigeons

This  subheading  covers  the  meat  and  edible  meat  offal  of  domestic  pigeons  (farmyard
pigeons,  ornamental  pigeons,  carrier  pigeons).  The  meat  and  edible  meat  offal  of  pigeons
described  as  ‘non-domestic’  in  the  Explanatory  Notes  to  subheading  0106 00 20  are,
therefore,  excluded  from  this  subheading  and  are  classified  in  subheading  0208 90 40.

0208 90 40

Other

This  subheading  includes  the  meat  and  edible  meat  offal  of:

1.

2.

furred  game:  fallow  deer,  roe-deer,  chamois  or  izard  (Rupicapra  rupicapra),  moose  or
elk,  goat-antelope,  antelopes,  gazelles,  bears  and  kangaroos;

feathered game: wild pigeons, wild geese, wild duck, partridges, pheasants, woodcock,
snipe,  grouse,  ortolans  and  ostriches.

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The  meat  and  edible  meat  offal  of  animals  generally  the  object  of  hunting  and  shooting
(pheasants,  fallow  deer,  ostriches,  etc.)  remain  classified  as  meat  and  edible  meat  offal  of
game  even  when  such  animals  have  been  raised  in  captivity.

The  meat  and  edible  meat  offal  of  reindeer  is  excluded  from  this  subheading  (subheading
0208 90 60).  However,  the  meat  and  edible  meat  offal  of  certain  species  of  reindeer  (e.g.,
caribou)  are  classified  in  this  subheading  provided  that  proof  is  furnished  that  such  meat
and  edible  meat  offal  come  from  animals  which  lived  in  the  wild  and  which  were
hunted.

This  subheading  does  not  cover  the  meat  and  edible  meat  offal  of  wild  rabbits
(Oryctolagus  cuniculus)  or  hares,  which  fall  within  subheading  0208 10 90.

0208 90 60

Of  reindeer

See  the  Explanatory  Notes  to  subheading  0208 90 40,  third  paragraph.

0209 00

Pig  fat,  free  of  lean  meat,  and  poultry  fat,  not  rendered  or  otherwise  extracted,
fresh,  chilled,  frozen,  salted,  in  brine,  dried  or  smoked

0209 00 11
and
0209 00 19

Subcutaneous  pig  fat

The  term  ‘subcutaneous  pig  fat’  is  defined  in  Additional  Note  2 (D)  to  this  chapter.

0209 00 30

Pig  fat,  other  than  that  falling  within  subheading  0209 00 11  or  0209 00 19

See  the  HS  Explanatory  Notes  to  heading  No  0209,  second  paragraph.

0209 00 90

Poultry  fat

See  the  HS  Explanatory  Notes  to  heading  No  0209,  third  paragraph.

0210

Meat  and  edible  meat  offal,  salted,  in  brine,  dried  or  smoked;  edible  flours  and
meals  of  meat  or  meat  offal

With the exception of subcutaneous fat and other fat of heading No 0209 00, this heading
covers  meat  and  offal,  salted,  in  brine,  dried  or  smoked,  of  all  the  animals  falling  within
heading  Nos  0101  to  0106.

The  terms  ‘dried  or  smoked’  and  ‘salted,  in  brine’  are  defined  in  Additional  Notes  2  (E)
and  7  to  this  chapter.

0210 11 11
to
0210 11 39

0210 11 11
and
0210 11 19

Of  domestic  swine

The terms ‘hams’ and ‘shoulders’ are defined in Additional Notes 2 (A) (b) and (d) to this
chapter.

Salted  or  in  brine

These subheadings cover only hams, shoulders and parts thereof, with bone in, of domestic
swine,  which  have  been  preserved  by  deep  dry  salting  or  pickling  in  brine.  They  may,
however,  have  been  further  subjected  to  some  slight  drying  or  smoking  but  not  to  the
extent  that  they  are  regarded  as  dried  or  smoked  for  the  purposes  of  subheadings
0210 11 31  and  0210 11 39  (as  defined  in  Additional  Note  2 (E)  to  this  chapter).

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0210 11 31
and
0210 11 39

0210 12 11
and
0210 12 19

Dried  or  smoked

These  subheadings  cover  hams,  shoulders  and  cuts  thereof,  with  bone  in,  of  domestic
swine, preserved by a drying or smoking process, even if these methods of preservation are
combined  with  a  prior  salting  or  pickling  treatment.  This  is  particularly  so  in  the  case  of
hams  which  have  been  salted  before  being  partially  dehydrated,  whether  in  the  open  air
(hams  of  the  Parma  or  Bayonne  types)  or  by  smoking  (hams  of  the  Ardennes  type).

Hams,  shoulders  and  cuts  thereof  which  have  been  partially  dehydrated,  but  the  actual
preservation  of  which  is  ensured  by  freezing  or  deep-freezing,  fall  within  subheading
0203 22 11  or  0203 22 19.

Of  domestic  swine

The terms ‘bellies’ and ‘cuts’ are defined in paragraph (f) of Additional Note 2 (A)  and  in
Additional  Note  2 (B)  to  this  chapter.

0210 12 11

Salted  or  in  brine

The  Explanatory  Notes  to  subheadings  0210 11 11  and  0210 11 19  apply,  mutatis
mutandis.

0210 12 19

Dried  or  smoked

The  Explanatory  Notes  to  subheadings  0210 11 31  and  0210 11 39  apply,  mutatis
mutandis.

0210 19 10

Bacon  sides  or  spencers

The terms ‘bacon sides’ and ‘spencers’ are defined in paragraphs (g) and (h) of Additional
Note  2 (A)  to  this  chapter.

0210 19 20

Three-quarter  sides  or  middles

The  terms  ‘three-quarter  sides’  and  ‘middles’  are  defined  in  paragraphs  (ij)  and  (k)  of
Additional  Note  2 (A)  to  this  chapter.

0210 19 30

Fore-ends  and  cuts  thereof

The  term  ‘fore-ends’  is  defined  in  paragraph  (c)  of  Additional  Note  2 (A)  to  this  chapter.

0210 19 40

Loins  and  cuts  thereof

The  term  ‘loins’  is  defined  in  paragraph  (e)  of  Additional  Note  2 (A)  to  this  chapter.

0210 20 10
and
0210 20 90

Meat  of  bovine  animals

These  subheadings  cover  only  the  meat  of  animals  of  heading  No  0102,  salted,  in  brine,
dried  or  smoked;  offal  of  bovine  animals  falls  within  subheading  0210 90 41  or
0210 90 49.

0210 90 10

Horsemeat,  salted,  in  brine  or  dried

This  subheading  covers  only  the  meat  of  animals  of  subheadings  0101 11 00  to
0101 19 90,  salted,  in  brine  or  dried.  Smoked  horsemeat  falls  within  subheading
0210 90 29.  Horse  offals  fall  within  subheading  0210 90 80.

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0210 90 11
and
0210 90 19

Of  sheep  and  goats

These  subheadings  cover  the  meat  of  animals  of  heading  No  0104,  salted,  in  brine,  dried
or  smoked.  Offal  of  these  species  falls  within  subheading  0210 90 60.

0210 90 21

Of  reindeer

See  the  Explanatory  Notes  to  subheading  0208 90 40,  third  paragraph.

0210 90 39

Other

This subheading includes heads or halves of heads of domestic swine, with or without the
brains,  cheeks  or  tongues,  including  parts  thereof  (see  Additional  Note  2 (C)  to  this
chapter).  Parts  of  heads  are  defined  in  the  third  paragraph  of  the  abovementioned
Additional  Note.

For  a  definition  of  offal,  see  the  HS  Explanatory  Notes  to  heading  No  0206.

0210 90 90

Edible  flours  and  meals  of  meat  or  meat  offal

This  subheading  also  covers  pellets  of  these  flours  and  meals.

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FISH  AND  CRUSTACEANS,  MOLLUSCS  AND  OTHER  AQUATIC  INVERTEBRATES

CHAPTER  3

General

1. Fish and crustaceans, molluscs and other aquatic invertebrates which have been deep-frozen are classified in the

same  way  as  fish  and  crustaceans,  molluscs  and  other  aquatic  invertebrates  which  have  been  frozen.

2. Simple scalding (blanching), consisting of a light heat treatment which does not entail cooking as such does not
affect  classification.  It  is  often  used  before  freezing,  particularly  for  tunny  fish  and  the  flesh  of  crustaceans  or
molluscs.

3. The  following  are  excluded  from  chapter  3:

(a)

swim  bladders,  dried  or  salted,  whether  or  not  fit  for  human  consumption  (subheading  0511 91 10);

(b)

lightly  salted  fish,  dried  or  smoked  and  steeped  in  a  vegetable  oil  in  order  to  ensure  provisional
preservation  —  products  known  as  ‘semi-preserved’  —  (heading  No  1604);

(c)

fish,  simply  pickled  in  oil  or  vinegar,  whether  or  not  further  prepared  (heading  No  1604);

(d) molluscs  which  have  undergone  heat  treatment  that  is  sufficient  to  bring  about  the  coagulation  of  their

proteins  (heading  No  1605).

0301

Live  fish

0301 10 10
and
0301 10 90

Ornamental  fish

See  the  HS  Explanatory  Notes  to  subheading  0301 10.

0301 10 10

Freshwater  fish

This  subheading  includes:

1. Hemigrammus ocellifer;

2. gold-fish  (Carassius  auratus)  and  the  golden  carp;

3. mollies,  including  the  black  molly  (Mollienisia  latipinna  and  velifera),  the  green
swordtail and its red and albino variants (Xiphophoris helleri), the red, gold, black and
white  platys 
the  swordtail  and  platy  hybrids
(Xiphophorus  and  Okattoiecukys),  namely  the  black  swordtail  and  the  Berlin
swordtail;

(Platypoecilus  maculatus)  and 

4. Siamese  fighting  fish  (Betta  splendens),  the  paradise  fish  (Macropodus  opercularis  or
viridi-auratus),  the  gouramis  and  the  dwarf  gouramis  (Trichogaster  trichopterus  and
Colisa  lalia  and  fasciata);

5. angel  fish  (Pterophyllum  scalare  and  eimckei).

0301 10 90

Saltwater  fish

This  subheading  includes:

1.

the  Chaetodontidae;

2.

the  Labridae;

3.

the  Scaridae (parrot  fish,  false  parrot  fish  and  scarichthys).

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Fish,  fresh  or  chilled,  excluding  fish  fillets  and  other  fish  meat  of  heading
No  0304

0302 11 10
and
0302 11 90

Trout  (Salmo  trutta,  Oncorhynchus  mykiss,  Oncorhynchus  clarki,  Oncorhynchus
aguabonita,  Oncorhynchus 
and  Oncorhynchus
gilae,  Oncorhynchus 
chrysogaster)

apache 

These  subheadings  cover:

1.

sea  trout  (Salmo  trutta  trutta);

2.

river  trout  or  common  trout  (Salmo  trutta  fario);

3.

lake  trout  (Salmo  trutta  lacustris);

4.

rainbow  trout  or  American  trout  or  steelhead  (O.  mykiss);

5. cutthroat  trout  (O.  clarki);

6. golden  trout  (O.  aguabonita);

7. gila  trout  (O. gilae);

8.

trout  of  the  species  O. apache;

9.

trout  of  the  species  O.  chrysogaster.

0302 12 00

Pacific  salmon  (Oncorhynchus  nerka,  Oncorhynchus  gorbuscha,  Oncorhynchus  keta,
Oncorhynchus 
tschawytscha,  Oncorhynchus  kisutch,  Oncorhynchus  masou  and
Oncorhynchus  rhodurus),  Atlantic  salmon  (Salmo  salar)  and  Danube  salmon  (Hucho
hucho)

In  addition  to  the  Atlantic  salmon  and  the  Danube  salmon,  this  subheading  covers  the
following  species  of  Pacific  salmon:

1.

red  salmon  or  sockeye  salmon  or  Alaska  red  salmon  (O.  nerka);

2. pink  salmon  or  humpback  salmon  (O.  gorbuscha);

3. keta  salmon  or  dog  salmon  or  chum  salmon  (O.  keta);

4. chinook  or  king  salmon  or  Californian  salmon  or  spring  salmon  (O.  tschawytscha);

5.

silver  salmon  or  coho  salmon  (O.  kisutch);

6.

Japanese  salmon  or  Japanese  cherry  salmon  (O.  masou);

7.

salmon  of  the  species  O.  rhodurus.

0302 19 00

Other

Among  the  other  freshwater  salmonidae  included  here  are:

1.

lake  whitefish  or  white  fish,  vendace  and  powan  (Coregonus  clupeaformis,  Coregonus
fera,  Coregonus  albula,  Coregonus  lavaretus);

2. houting  (Coregonus  oxyrhynchus);

3. char  (Salvelinus  alpinus),  brook  trout  sometimes  called  ‘Fountain  salmon’  (Salvelinus
fontinalis),  lake  char  or  namaycush  or  christivomer  (Salvelinus  namaycush  or
Christivomer  namaycush).

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0302 21 10
to
0302 29 90

Flat  fish  (Pleuronectidae,  Bothidae,  Cynoglossidae,  Soleidae,  Scophthalmidae  and
Citharidae),  excluding  livers  and  roes

Flat fish are not flattened in a vertical plane like skate but in a horizontal plane, with two
eyes  on  the  upper  side.

0302 29 90

Other

This  subheading  includes:  turbot  (Scophthalmus  maximus  or  Psetta  maxima),  and  brill
(Scophthalmus  rhombus),  common  dab  (Pleuronectes  limanda  or  Limanda  limanda),
lemon  sole  (Pleuronectes  microcephalus  or  Microstomus  kitt),  the  European  or  mud
flounder  (Platichthys  flesus  or  Flesus  flesus).

Albacore  or  longfinned  tunas  (Thunnus  alalunga)

Albacore  or  longfinned  tunas  are  recognizable  by  their  long  pectoral  fins,  which  reach  to
behind  the  anus  and  by  their  dark  blue  backs  and  bluey-grey  flanks  and  belly.

Yellowfin  tunas  (Thunnus  albacares)

Yellowfin  tunas  are  easily  recognized  by  the  sickle-shap  of  their  anal  and  second  dorsal
fins.

Skipjack  or  stripe-bellied  bonito

Skipjack  or  stripe-bellied  bonito  (Euthynnus  (Katsuwonus)  pelamis)  are  distinguished  by
the  presence  of  four  to  seven  dark,  longitudinal  stripes  on  their  bellies.  Their  dark  blue
backs are accentuated by a clearly defined area of green above the pectoral fin which fades
away  towards  the  middle  of  the  body.  They  have  silvery  flanks  and  bellies  and  short
fins.

These  subheadings  do  not  cover  the  Atlantic  or  belted  bonitos  (Sarda  sarda),  which  have
oblique  bands  on  their  backs;  these  fish,  if  fresh  or  chilled,  are  classified  in  subheading
0302 69 99.

Herrings  (Clupea  harengus,  Clupea  pallasii),  excluding  livers  and  roes

For  the  purpose  of  these  subheadings,  the  term  ‘herring’  is  to  be  taken  to  mean  only
Clupeidae  of  the  species  Clupea  harengus  (Nordic  herring)  and  Clupea  pallasii  (Pacific
herring).  The  fish  known  as  ‘Indian  herring’  (Chirocentrus  dorab)  is  classified  in
subheading  0302 69 99  when  imported  fresh  or  chilled.

Cod  (Gadus  morhua,  Gadus  ogac,  Gadus  macrocephalus),  excluding  livers  and  roes

Cod may be up to 1,5 m in length. They have olive-coloured backs with dark spots and a
clear  belly  with  a  white  lateral  line.  They  have  three  dorsal  fins,  a  short  ventral  fin  and  a
barbel  on  the  chin.

0302 31 10
and
0302 31 90

0302 32 10
and
0302 32 90

0302 33 10
and
0302 33 90

0302 40 05
to
0302 40 98

0302 50 10
and
0302 50 90

0302 61 10

Sardines  of  the  species  Sardina  pilchardus

This  subheading  also  includes  large  adult  sardines  (up  to  25  cm)  known  as  ‘pilchards’.

0302 61 90
to
0302 61 98

Brisling  or  sprats  (Sprattus  sprattus)

For  the  purpose  of  these  subheadings,  the  term  ‘sprats’  is  to  be  taken  to  mean  only
Clupeidae  of  the  species  Sprattus  sprattus;  these  fish,  closely  related  to  herring  but  of  a
much  smaller  size,  are  often  wrongly  called  ‘Norwegian  anchovy’.

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0302 63 00

Coalfish  (Pollachius  virens)

Coalfish  is  more  commonly  known  as  saithe  or  coley.

0302 65 20

Dogfish  of  the  species  Squalus  acanthias

Dogfish are spiny sharks with lateral gill slits located above the pectorals; their bodies are
rounded and smooth; their backs are grey and their bellies white; they may be up to 1 m in
length.

0302 65 90

Other

This  subheading  includes  the  porbeagle  or  Beaumaris  shark  (Lamna  nasus  or  Lamna
cornubica)  and  the  tope  (Galeorhinus  galeus  or  Galeus  canis).

0302 66 00

Eels  (Anguilla  spp.)

For  the  purposes  of  this  subheading,  the  term  ‘eels’  is  to  be  taken  to  apply  only  to  eels
properly so-called (Anguilla spp.), including the European eel (Anguilla anguilla) in its two
forms  (the  large-headed  eel  and  the  pointed-nosed  or  long-snouted  eel),  the  American  eel
(Anguilla  rostrata),  the  Japanese  eel  (Anguilla  japonica)  and  the  Australian  eel  (Anguilla
australis).

Consequentely,  fish  which  are  wrongly  called  eels  such  as  conger-eels,  also  known  as
‘sea-eels’ (Conger  conger),  moray  or  murry,  also  known  as  ‘moray  eels’  (Muraena  helena)
and sand-eels or lance (Ammodytes spp.) are excluded from this subheading and fall within
subheading  0302 69 99.

0302 69 19

Other

The  freshwater  fish  falling  within  this  subheading  include:

1.

tench  (Tinca  tinca);

2. barbel  (Barbus  spp.);

3. perch:  common  perch  (Perca  fluviatilis),  black-bass  perch  (Micropterus  spp.),  sun
perch  (Lepomis  gibbosus)  and  ruff  or  pope  (Gymnocephalus  cernuus  or  Acerina
cernua);

4. common  bream  (Abramis  brama)  and  silver  bream  (Blicca  bjoerkna);

5. pike  (Esox  spp.)  and  spear  pike  (Lepisosteus  spp.);

6. bleak (Alburnus alburnus), common gudgeon (Gobio gobio), Danube gudgeon (Gobio
uranoscopus),  bullhead  pike  (Cottus  gobio),  and  river  burbot  (eel-pout)  (Lota  lota);

7.

8.

river  lampreys  or  small  lampern  (Lampetra  fluviatilis)  and  brook  lamprey  (Lampetra
planeri);

fish  of  the  genera  Leuciscus  spp.,  Rutilus  spp.  and  Idus  spp.,  e.g.,  roach,  dark  or
dusky  ide,  wall-eyed  ide  or  red  roach,  chub  or  large-headed  European  chub,  dace;

9. grayling (Thymallus  spp.);

10. pike-perch  or  zander  (Stizostedion  lucioperca).

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0302 69 99

Other

The  saltwater  fish  falling  within  this  subheading  include:

1. whiting-pout  (Trisopterus  luscus  and  Trisopterus  esmarki);

2.

sea  spotted  bass  (Dicentrarchus  punctatus),  comber  (Serranus  spp.)  and  grouper
(Epinephelus  spp.);

3.

stripped  mullet  (Mullus  barbatus)  and  red  mullet  or  surmullet  (Mullus  surmuletus);

4. gurnard  or  gurnet  (Trigla,  Eutrigla,  Aspitrigla,  Lepidotrigla  and  Trigloporus  spp.);

5.

scorpion  fish  (Scorpaena  spp.);

6.

sea  lamprey  (Petromyzon  marinus);

7. garfish  or  needle-fish  (Belone  belone)  and  weevers  (Trachinus  spp.);

8.

rays  and  skate  (Raja  or  Raia  spp.);

9.

smelt  (Osmerus  spp.);

10. capelin  (Mallotus  villosus).

0302 70 00

Livers  and  roes

Livers and roes of fish, fresh or chilled, which by reason of their species and condition are
fit  for  human  consumption  remain  in  this  subheading  even  if  intended  for  industrial  use.

0303

Fish,  frozen,  excluding  fish  fillets  and  other  fish  meat  of  heading  No  0304

The  provisions  of  the  Explanatory  Notes  to  the  subheadings  of  heading  No  0302  apply,
mutatis  mutandis,  to  the  subheadings  of  this  heading.

0304

Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh,  chilled  or  frozen

0304 10 11
to
0304 10 38

Fillets

See  the  HS  Explanatory  Notes  to  heading  No  0304,  (1).

These  subheadings  also  cover  fillets  cut  into  pieces  provided  that  the  pieces  can  be
identified as having been obtained from fillets. The species most used for this purpose are
trout,  salmon,  cod,  haddock,  saithe,  redfish  (e.g.  Norway  haddock),  whiting,  hake,  gilt
head  bream  or  dorade,  sole,  plaice,  turbot,  ling,  tuna,  mackerel,  herring  and  anchovy.

0304 10 38

Other

This  subheading  includes  fillets  of  sole,  plaice  and  herring.

0304 20 11
to
0304 20 96

Frozen  fillets

See  the  Explanatory  Notes  to  subheadings  0304 10 11  to  0304 10 38.

These  subheadings  include  deep-frozen  blocks  or  slabs  consisting  of  fillets  or  pieces  of
fillets (usually from cod), whether or not mixed with a small amount (not exceeding 20 %

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by weight) of separate flakes of the same species of fish used merely to fill up spaces in the
blocks or slabs. The blocks or slabs are intented to be cut up into smaller pieces (portions,
fingers,  etc.)  which  are  packed  for  retail.

0304 90 05

Surimi

Surimi is an intermediate product marketed in a frozen state. It consists of a whitish paste
with  practically  no  smell  or  taste  and  made  from  finely  minced,  washed  and  sieved  fish
meat.  Successive  washings  remove  most  of  the  fat  and  water-soluble  protein.  In  order  to
improve  the  consistency  and  stabilize  the  product  in  the  frozen  state,  small  quantities  of
additives  (e.g.,  sugar,  salt,  D-glucitol  (sorbitol)  and  di-  or  triphosphate)  are  added.

This  subheading  does  not  cover  surimi-based  preparations  (subheading  1604 20 05).

0305

Fish,  dried,  salted  or  in  brine;  smoked  fish,  whether  or  not  cooked  before  or
during  the  smoking  process;  flours,  meals  and  pellets  of  fish,  fit  for  human
consumption

0305 10 00

Flours,  meals  and  pellets  of  fish,  fit  for  human  consumption

Flours and meals of fish are generally rendered edible by de-oiling and de-odorization and
may  sometimes  be  known  as  ‘fish  concentrate’.

This  subheading  also  covers  products  known  as  ‘instant  fish’  obtained  from  the  flesh  of
fresh  fish,  frozen,  cut  into  small  pieces,  finely  shredded  and  dried.

Fish  fillets,  dried,  salted  or  in  brine,  but  not  smoked

The  Explanatory  Notes  to  subheadings  0304 10 11  to  0304 10 38  apply,  mutatis
mutandis.  Smoked  fish  fillets  are  classified  in  subheadings  0305 41 00  to  0305 49 80.

Smoked  fish,  including  fillets

See  the  HS  Explanatory  Notes  to  heading  No  0305,  fifth  paragraph.

0305 30 11
to
0305 30 90

0305 41 00
to
0305 49 80

0305 63 00

Anchovies  (Engraulis  spp.)

This  subheading  covers  only  anchovies  in  brine  which  have  not  undergone  any  other
preparation.  They  are  put  up  in  small  barrels  or  jars  or  often  in  hermetically  sealed  cans
without  having  undergone  any  heat  treatment  after  closure  of  the  can.

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in
brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or
not  chilled,  frozen,  dried,  salted  or  in  brine;  flours,  meals  and  pellets  of
crustaceans,  fit  for  human  consumption

Crustaceans,  whether  or  not  in  shell,  which  have  been  smoked,  and  crustaceans  which
have  been  shelled  and  cooked  (for  example,  cooked  and  peeled  tails  of  shrimps,  usually
frozen),  are  classified  in  heading  No  1605.

Partially  shelled  parts  of  crabs  (for  example,  claws)  which  have  been  cooked  by  steaming
or  by  boiling  in  water  and  are  ready  to  eat  without  further  shelling  are  also  classified
within  heading  No  1605.

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0306 11 10
and
0306 11 90

Rock  lobster  and  other  sea  crawfish  (Palinurus  spp.,  Panulirus  spp.,  Jasus  spp.)

Unlike true lobsters, rock lobsters and other sea crawfish are red and have only very small
claws  but  strongly  developed  antennae.  In  addition,  they  have  a  spiny,  knobbly  carapace.

0306 11 10

Crawfish  tails

This  subheading  covers  crawfish  tails  in  shell,  whole  or  divided  into  two  parts  as  well  as
shelled tails.

0306 11 90

Other

This  subheading  covers  crawfish  in  shell,  whole  or  split  lengthwise  as  well  as  crawfish
meat.

0306 12 10
and
0306 12 90

Lobsters  (Homarus  spp.)

Lobsters are crustaceans with large claws. Uncooked lobsters are dark blue in colour with
white  or  yellowish  marbling;  they  only  become  red  on  cooking.

Lobsters  are  put  up  in  virtually  the  same  way  as  rock  lobsters  and  other  sea  crawfish.

0306 13 10
to
0306 13 80

Shrimps  and  prawns

These  subheadings  include:

1. prawns,  some  varieties  of  which  are  sometimes  known  as  ‘pink  shrimps’  (although

certain  varieties  do  not  really  turn  pink  until  cooked)  of  the  family  Pandalidae;

2. brown  or  grey  shrimps  of  the  genus  Crangon;

3.

shrimps and prawns of the families Palaemonidae and Penaeidae. Included among them
are  the  common  prawn  (Palaemon  serratus)  and  the  royal  or  caramota  shrimp
(Penaeus  caramota  or  Penaeus  kerathurus).

0306 14 10
to
0306 14 90

Crabs

The term ‘crabs’ covers a large variety of claw-bearing crustaceans of widely differing sizes
which  are  distinguished  from  crawfish,  lobsters,  shrimps  and  prawns,  and  crayfish  by  the
absence  of  a  fleshy  articulated  tail.

0306 14 90

Other

This subheading includes in addition to the European sea crabs such as the swimming crab
(Portunus  puber)  and  the  spider  crab  (Maia  squinado),  a  large  number  of  other  species
(Cancer,  Carcinus,  Portunus,  Neptunus,  Charybdis,  Scylla,  Erimacrus,  Limulus,  Maia,
Menippi  spp.,  in  particular)  as  well  as  the  freshwater  crab  known  as  the  ‘Chinese  crab’
(Eriocheir  sinensis).

0306 19 10

Freshwater  crayfish

Crayfish  are  freshwater  crustaceans,  the  most  important  species  of  which  belong  to  the
genera  Astacus,  Cambarus,  Orconectes  and  Pacifastacus.

This  subheading  also  covers  tails.

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0306 19 30

Norway  lobsters  (Nephrops  norvegicus)

Norway lobsters, also known as Dublin Bay prawns, are recognisable by their long, slender
and  prismatic  claws.

0306 21 00

Rock  lobster  and  other  sea  crawfish  (Palinurus  spp.,  Panulirus  spp.,  Jasus  spp.)

See  the  Explanatory  Notes  to  subheadings  0306 11 10  and  0306 11 90.

0306 22 10
to
0306 22 99

0306 23 10
to
0306 23 90

0306 24 10
to
0306 24 90

Lobsters  (Homarus  spp.)

See  the  Explanatory  Notes  to  subheadings  0306 12 10  and  0306 12 90.

Shrimps  and  prawns

See  the  Explanatory  Notes  to  subheadings  0306 13 10  to  0306 13 80.

Crabs

See  the  Explanatory  Notes  to  subheadings  0306 14 10  to  0306 14 90.

0306 24 90

Other

See  the  Explanatory  Notes  to  subheading  0306 14 90.

0306 29 10

Freshwater  crayfish

See  the  Explanatory  Notes  to  subheading  0306 19 10.

0306 29 30

Norway  lobsters  (Nephrops  norvegicus)

See  the  Explanatory  Notes  to  subheading  0306 19 30.

0307

0307 10 10
and
0307 10 90

Molluscs,  whether  in  shell  or  not,  live,  fresh,  chilled,  frozen,  dried,  salted  or  in
brine;  aquatic  invertebrates  other  than  crustaceans  and  molluscs,  live,  fresh,
chilled,  frozen,  dried,  salted  or  in  brine;  flours,  meals  and  pellets  of  aquatic
invertebrates  other  than  crustaceans,  fit  for  human  consumption

Oysters

These  subheadings  cover  only  the  bivalve  molluscs  of  the  genera  Ostrea,  Crassostrea
(called  also  Gryphaea)  and  Pycnodonta.

A  distinction  is  usually  made  between  flat  oysters  (of  the  genus  Ostrea)  and  those  with
irregular shells such as the Portuguese oyster (Crassostrea angulata) and  the  Blue  Point  or
Virginian  oyster  (Crassostrea  virginica).

0307 10 10

Flat  oysters  (of  the  genus  Ostrea),  live  and  weighing  (shell  included)  not  more  than  40  g
each

Only  oysters  of  the  genus  Ostrea  weighing  not  more  than  40  g  each  (including  the  shell)
are  classified  in  this  subheading.  The  flat  oysters  gathered  in  Europe  are  in  general  of  the
species  Ostrea  edulis.  There  are  other  species  such  as,  in  particular,  Ostrea  lurida  of  the
Pacific  coast  of  North  America  and  Ostrea  chilensis  of  Chile.

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0307 10 90

Other

Oysters of the genus Ostrea weighing more than 40 g each as well as all oysters, immature
or adult, of the genus Crassostrea (called also Gryphaea) and of the genus Pycnodonta are
classified here.

The  genus  Crassostrea  includes  the  Portuguese  oyster  (Crassostrea angulata),  the  Japanese
oyster (Crassostrea gigas) and the oyster known as the Blue Point or Virginian (Crassostrea
virginica).

0307 91 00
to
0307 99 90

Other,  including  flours,  meals  and  pellets  of  aquatic  invertebrates  other  than  crustaceans,
fit  for  human  consumption

These  subheadings  include:

1.

sea  snails  such  as  the  common  whelk  (Buccinum  undatum);

2. winkles  (Littorina  and  Lunatia  spp.);

3. ormer  or  sea-ear  (Haliotis  tuberculata);

4. clams  (Scrobicularia plana),  thresher  clams  (Mactra  spp.)  and  cockles  (Cardium  spp.);

5.

razor shells (Solen spp.) such as razor clams (Solen marginatus, Solen siliqua and Solen
ensis)  and  hardshell  clams  (Venus  mercenaria  and  Venus  verrucosa);

6. aquatic invertebrates other than crustaceans and molluscs, in particular sea-urchins, sea

cucumbers  (bêches-de-mer)  and  jellyfish.

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CHAPTER  4

DAIRY  PRODUCE;  BIRDS’  EGGS;  NATURAL  HONEY;
PRODUCTS  OF  ANIMAL  ORIGIN,  NOT  ELSEWHERE  SPECIFIED  OR  INCLUDED

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening
matter

In  so  far  as  the  products  contain  no  additions  other  than  those  provided  for  in  the  HS
General  Explanatory  Notes  to  this  chapter,  second  paragraph,  this  heading  includes:

1.

full  cream  milk,  unprocessed,  and  such  milk  partially  or  completely  skimmed;

2. pasteurized  milk,  i.e.,  milk  the  keeping  qualities  of  which  have  been  improved  by

partial  elimination  of  microbial  growths  by  means  of  heat  treatment;

3.

sterilized milk, including UHT milk, which keeps longer, the microbial growths having
been  virtually  eliminated  by  a  more  extensive  heat  treatment;

4. homogenized  milk,  in  which  the  fat  globules  of  the  natural  emulsion  have  been
fragmented  —  by  mechanical  means  under  very  high  pressure  linked  with  heat
treatment  —  into  glomerules  of  smaller  dimensions,  which  partially  prevents  the
formation  of  cream;

5. peptonized  milk,  i.e.  milk  the  digestibility  of  which  has  been  improved  by  adding

pepsins  to  process  the  proteins;

6. cream,  which  is  the  fatty  layer  which  forms  naturally  on  the  top  of  standing  milk  by
slow  agglomeration  of  the  fatty  emulsifying  globules.  Whether  removed  by  hand  or
extracted  by  centrifuging  the  milk  in  a  cream  separator,  it  contains,  in  addition  to  the
other constituents of milk, a fairly high fat content (usually exceeding 10 % by weight).
Certain  centrifuge  processes  produce  creams  with  a  fat  content  in  excess  of  50 %  by
weight.

Cream is regarded as ‘not concentrated’ within this heading, no matter what its percentage
fat  content,  so  long  as  it  has  been  obtained  wholly:

(a) by  skimming  the  surface  of  the  milk,

(b) by  centrifuging.

However,  ‘concentrated’  cream  produced  by  different  means,  such  as  the  evaporation  of
water  during  heat  treatment,  falls  within  heading  No  0402.

0402

Milk  and  cream,  concentrated  or  containing  added  sugar  or  other  sweetening
matter

Sodium  caseinate  is  not  a  natural  constituent  of  milk;  it  is  used  in  particular  as  an
emulsifier. Thus, products which contain  sodium  caseinate in excess of  3 %  by  weight  are
excluded  from  this  heading  (in  particular  see  heading  No  1901).  The  same  ruling  applies
for  products  containing  soya  lecithin  (emulsifier).

See  also  the  HS  Explanatory  Notes  to  heading  No  0404,  exclusion  (d).

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0403

Buttermilk,  curdled  milk  and  cream,  yogurt,  kephir  and  other  fermented  or
acidified milk and cream, whether or not concentrated or containing added sugar
or  other  sweetening  matter  or  flavoured  or  containing  added  fruit,  nuts  or
cocoa

Products  in  paste  form  which  are  normally  eaten  with  a  spoon  are  not  to  be  classified  as
products  in  powder,  granules  or  other  solid  forms.

0403 10 11
to
0403 10 99

0403 90 11
to
0403 90 99

0404

0404 90 21
to
0404 90 89

Yogurt

These subheadings only apply to products which are obtained by the lactic fermentation of
Streptococcus  thermophilus  and  Lactobacillus  delbrueckii  subsp.  bulgaricus  exclusively.

These  subheadings  do  not  apply  to  products  which,  after  fermentation,  have  been
subjected  to  a  heat  treatment  which  has  deactivated  the  yoghurt  cultures  (subheading
0403 90).

Other

See  the  Explanatory  Notes  to  subheadings  0403 10 11  to  0403 10 99.

Whey, whether or not concentrated or containing added sugar or other sweetening
matter;  products  consisting  of  natural  milk  constituents,  whether  or  not
containing  added  sugar  or  other  sweetening  matter,  not  elsewhere  specified  or
included

Other

The  Explanatory  Notes  to  heading  No  0402  apply,  mutatis  mutandis.

These  subheadings  include  concentrated  milk  proteins  obtained  by  partially  removing  the
lactose and mineral salts from skimmed milk and in which the protein content amounts to
85 % or less by weight of the dry matter. The protein content is calculated by multiplying
the  nitrogen  content  by  a  conversion  factor  of  6,38.

When  the  protein  content  of  a  concentrated  milk  protein  exceeds  85 %  by  weight  of  the
dry  matter,  the  product  is  covered  by  heading  No  3504  (see  Additional  Note  1  to
chapter  35).

0405

Butter  and  other  fats  and  oils  derived  from  milk;  dairy  spreads

0405 10 11
to
0405 10 90

Butter

The  term  ‘butter’  is  defined  in  Note  2  (a)  and  in  Subheading  Note  2  to  this  chapter.

See  also  the  HS  Explanatory  Notes  to  heading  No  0405,  (A).

Butter is an aqueous emulsion in the milk fat, the water being its dispersed phase and the
fat  its  dispersion  medium.

On the other hand, cream (heading Nos 0401 and 0402) — in which the percentage of fat
may in some cases equal that of butter — is an emulsion of fat globules in water, the water
being  its  dispersion  medium  and  the  fat  the  dispersed  phase.

From  this  difference  in  structure  it  follows  that  by  adding  the  appropriate  quantity  of
water  to  cream  one  can  approximately  reconstitute  the  original  milk,  but  this  is  not
possible  with  butter.

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0405 20 10
to
0405 20 90

0405 90 10
and
0405 90 90

Dairy  spreads

The  expression  ‘dairy  spreads’  is  defined  in  Note  2  (b)  to  this  chapter.

See  also  the  HS  Explanatory  Notes  to  heading  No  0405,  (B).

Other

See Subheading Note 2 to this chapter and the HS Explanatory Notes to heading No 0405,
(C).

0406

Cheese  and  curd

Products  in  which  the  milk  fat  has  been  wholly  or  partially  replaced  by  other  (e.g.,
vegetable)  types  of  fat  are  not  regarded  as  cheese  within  this  heading  (generally  heading
No  2106).

0406 10 20
and
0406 10 80

Fresh  (unripened  or  uncured)  cheese,  including  whey  cheese,  and  curd

For  whey  cheese,  see  the  HS  Explanatory  Notes  to  heading  No  0406,  second  paragraph.

Curd or ‘white cheese’ is the product obtained from curdled milk from which most of the
serum  has  been  extracted  (e.g.,  by  draining  or  squeezing).  Curd  (other  than  in  powder)
with up to 30 % by weight of added sugar and fruit is regarded as retaining the character
of  curd  and  remains  classified  in  these  subheadings.

0406 20 10
and
0406 20 90

Grated  or  powdered  cheese,  of  all  kinds

These  subheadings  cover:

1. grated cheeses, usually used as seasonings or for other purposes in the food-processing
industry.  They  are  most  often  obtained  from  hard  cheeses  (for  example,  Grana,
Parmigiano  Reggiano,  Emmental,  Reggianito,  Sbrinz,  Asiago,  Pecorino,  etc.).  These
cheeses may have been partially dehydrated with a view to ensuring the longest possible
preservation.

This  classification  also  covers  cheeses  which,  after  grating,  are  agglomerated;

2. powdered  cheeses,  usually  used  in  the  food  industry.  They  are  made  from  all  kinds  of
cheeses which have been either liquified and then powdered, or reduced to a paste and
dried  and  ground.

0406 20 10

Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely
ground  herbs

The  conditions  for  classification  under  this  subheading  are  laid  down  in  Article  3  (1)  of
Commission  Regulation  (EC)  No  1374/98  (OJ  L  185,  30.6.1998,  p.  21).

0406 30 10
to
0406 30 90

0406 40 10
to
0406 40 90

Processed  cheese,  not  grated  or  powdered

See  the  HS  Explanatory  Notes  to  heading  No  0406,  first  paragraph,  (3).

Blue-veined  cheese

The  main  feature  of  these  cheeses  is  an  irregular  pigmentation  due  to  the  development  of
mould  in  the  body  of  the  cheese.

These  subheadings  cover  all  blue-veined  cheeses  such  as  Stilton,  Blue  Dorset,  Saingorlon,
Edelpilzkäse,  Danish  Blue,  Mycella,  Gorgonzola,  Roquefort,  Bleu  d’Auvergne,  Bleu  des
Causses  and  Bleu  de  Quercy.

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0406 90 01

For  processing

Pursuant  to  the  provisions  of  Article  3  (2)  of  Commission  Regulation  (EC)  No  1374/98
(OJ  L  185,  30.6.1998,  p.  21),  this  subheading  shall  apply  only  to  cheeses  imported  from
third  countries.

0406 90 02
to
0406 90 06

0406 90 19

Emmentaler,  Gruyère,  Sbrinz,  Bergkäse  and  Appenzell

The  Explanatory  Notes  to  subheading  0406 20 10  apply,  mutatis  mutandis.

Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely
ground  herbs

The  Explanatory  Notes  to  subheading  0406 20 10  apply,  mutatis  mutandis.

0407 00

Birds’  eggs,  in  shell,  fresh,  preserved  or  cooked

This heading also covers rotten eggs in shell as well as eggs in which the incubation process
has  started.

Preservation  may  be  achieved  by  treating  the  outside  of  the  eggs  with  a  fat,  wax  or
paraffin  wax,  by  immersion  in  a  solution  of  lime  or  silicate  (soda  or  potash)  or  by  other
methods.

Of  poultry

Poultry  eggs  are  the  eggs  of  the  birds  of  heading  No  0105.

For  hatching

These subheadings cover only poultry eggs meeting the terms laid down by the competent
authorities.

Birds’  eggs,  not  in  shell,  and  egg  yolks,  fresh,  dried,  cooked  by  steaming  or  by
boiling  in  water,  moulded,  frozen  or  otherwise  preserved,  whether  or  not
containing  added  sugar  or  other  sweetening  matter

0407 00 11
to
0407 00 30

0407 00 11
and
0407 00 19

0408

0408 11 20

Unfit  for  human  consumption

The  conditions  for  classification  under  this  subheading  are  laid  down  in  Article  16  of
Commission  Regulation  (EEC)  No  2454/93  (OJ  L  253,  11.10.1993,  p.  1).

0408 11 80

Other

This  subheading  includes  egg  yolks  suitable  for  human  consumption  and  egg  yolks  unfit
for  human  consumption  other  than  those  falling  under  subheading  0408 11 20.

This  also  includes  dried  egg  yolk  which  has  been  preserved  by  the  addition  of  small
quantities  of  chemicals  and  is  intended  for  making  cakes  and  pastries,  products  of  the
macaroni  type  and  similar  products.

0408 19 20

Unfit  for  human  consumption

See  the  Explanatory  Notes  to  subheading  0408 11 20.

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0408 19 81
and
0408 19 89

Other

The  first  sentence  of  the  Explanatory  Notes  to  subheading  0408 11 80  applies,  mutatis
mutandis.

0408 91 20

Unfit  for  human  consumption

See  the  Explanatory  Notes  to  subheading  0408 11 20.

0408 91 80

Other

The  Explanatory  Notes  to  subheading  0408 11 80  apply,  mutatis  mutandis.

0408 99 20

Unfit  for  human  consumption

See  the  Explanatory  Notes  to  subheading  0408 11 20.

0408 99 80

Other

The  Explanatory  Notes  to  subheading  0408 11 80  apply,  mutatis  mutandis.

In  addition  to  whole  eggs  with  their  shell  removed,  which  may  be  presented  fresh,  this
subheading  covers  preserved  fluid  whole  eggs  preserved,  for  example,  by  adding  salt  or
chemical preservatives and frozen whole eggs. It also includes eggs cooked by steaming or
by boiling in water, and moulded eggs (e.g., cylindrical ‘long’ eggs made up from the yolks
and  whites  of  several  eggs).

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CHAPTER  5

PRODUCTS  OF  ANIMAL  ORIGIN,  NOT  ELSEWHERE  SPECIFIED  OR  INCLUDED

0505

0505 10 10
and
0505 10 90

Skins  and  other  parts  of  birds,  with  their  feathers  or  down,  feathers  and  parts  of
feathers (whether or not with trimmed edges) and down, not further worked than
cleaned,  disinfected  or  treated  for  preservation;  powder  and  waste  of  feathers  or
parts  of  feathers

Feathers  of  a  kind  used  for  stuffing;  down

Products  of  these  subheadings  are  defined  in  the  HS  Explanatory  Notes  to  subheading
0505 10.

0505 10 10

Raw

This  subheading  covers  feathers  of  a  kind  used  for  stuffing  and  down  in  the  condition  as
plucked  from  the  body  of  the  bird,  even  if  the  operation  was  effected  when  the  feathers
were wet. It also covers feathers and down which, after plucking, have been subjected to a
dust-removal  treatment,  have  been  disinfected,  or  have  undergone  a  merely  preservative
treatment.

This  subheading  also  covers  salvaged  (or  used)  feathers,  which  cannot  be  reused  in  their
existing state as feathers for stuffing. Products of this subheading are generally presented in
the  form  of  compressed  bales.

0505 10 90

Other

This  subheading  covers  feathers  of  a  kind  used  for  stuffing  and  down  which  have  been
given  a  more  elaborate  cleaning  treatment  than  that  referred  to  in  the  Explanatory  Notes
to  subheading  0505 10 10,  for  example,  washing  in  water  or  steam  and  drying  with  hot
air.

0505 90 00

Other

This  subheading  includes:

1.

2.

3.

skins  and  other  parts  of  birds  (heads,  wings,  necks,  etc.)  with  their  feathers  or  down,
intended,  for  example,  for  the  manufacture  of  headdress  accessories;

skins of birds without tectrices, especially the part of goose skin known as ’swan skin’,
mainly  used  for  the  manufacture  of  pompons;

large feathers from the wing or tail or other parts of the plumage unusable for stuffing
particularly  because  of  their  size  and  the  rigidity  of  their  scapes;

4. ornamental  parts  intended,  after  working,  for  the  manufacture  of  trimmings  for
headdresses,  for  artificial  flowers,  etc.  Such  parts  are,  for  example,  feathers  of  ostrich,
egret,  heron,  pheasant,  marabou,  ibis,  peacock,  bird  of  paradise,  flamingo,  jay,
humming  bird,  magpie,  vulture,  gull  and  stork;

5.

feathers, generally of a uniform length, used for the manufacture of feather dusters and
feather  brushes;

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6. certain well defined parts of feathers such as the quills and the scapes, whether or not
split (e.g., for the manufacture of tooth picks, fishing tackle), barbs cut from the scape
or attached to a thin shaving of the scape, whether or not with trimmed edges (pulled
feathers).  However,  if  despite  any  processing  undergone  these  retain  the  character  of
feathers  for  stuffing,  they  fall  within  subheading  0505 10 10  or  0505 10 90.

This  subheading  also  includes  products  known  as  ‘gerissene  Hahnenhälse’  which  are
the  scapes  of  feathers,  trimmed  except  for  their  fine  end  portions,  which  retain  small
plumes  or  barbs  which  the  trimming  process  has  been  unable  to  remove;

7. powders  (or  meal)  and  waste  of  feathers  or  of  parts  of  feathers.

0506

Bones  and  horn-cores,  unworked,  defatted,  simply  prepared  (but  not  cut  to
shape),  treated  with  acid  or  degelatinised;  powder  and  waste  of  these  products

0506 10 00

Ossein  and  bones  treated  with  acid

See  the  HS  Explanatory  Notes  to  heading  No  0506,  second  paragraph,  (3).

0506 90 00

Other

See  the  HS  Explanatory  Notes  to  heading  No  0506,  second  paragraph,  (1),  (2),  (4)
and  (5).

0509 00

Natural  sponges  of  animal  origin

0509 00 10

Raw

In  addition  to  sponges  imported  in  the  state  in  which  they  have  been  taken  from  the  sea,
this  subheading  includes  natural  sponges  which  have  had  their  exterior  covering,  soft
viscous  substances  and  some  of  their  extraneous  matter  (e.g.,  calcareous  substances,  sand)
removed  by  threshing  or  crushing  and  washing  in  seawater.

This  subheading  also  covers  natural  sponges  which  have  had  their  unusable  parts  (rotten
parts, for example), removed, e.g., by cutting, and, in general, all sponges which have not
undergone  chemical  treatment.

0509 00 90

Other

This subheading covers sponges which have been further prepared to remove entirely their
calcareous  substances,  to  lighten  them  in  colour  (by  treatment  with  bromine  or  with
sodium  thiosulphate),  to  degrease  them  (by  soaking  in  a  solution  of  ammonia),  to  bleach
them  (by  soaking  in  2 %  oxalic  acid)  or,  by  other  chemical  treatments,  to  make  them
suitable  for  use.

0510 00 00

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and
other  animal  products  used  in  the  preparation  of  pharmaceutical  products,  fresh,  chilled,
frozen  or  otherwise  provisionally  preserved

In addition to the products mentioned in the HS Explanatory Notes to heading No 0510,
this  heading  includes  chilled  or  frozen  placenta  tissue,  whether  or  not  in  sterile
containers.

0511

Animal  products  not  elsewhere  specified  or  included;  dead  animals  of  Chapter  1
or  3,  unfit  for  human  consumption

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0511 91 10

Fish  waste

See  the  HS  Explanatory  Notes  to  heading  No  0511,  (6),  paragraphs  (i)  to  (iv).

0511 91 90

Other

This  subheading  covers:

1.

inedible  fish  eggs  and  roes  (see  the  HS  Explanatory  Notes  to  heading  No  0511,  (5),
paragraphs  (i)  and  (ii));

2. waste of crestaceans, molluscs or other aquatic invertebrates, e.g., shells of shrimps and

prawns,  whether  or  not  powdered;

3. dead  animals  of  chapter  3,  inedible  or  classed  unfit  for  human  consumption,  e.g.,
daphnids, known as water fleas, and other ostracoda or phyllopods, dried, for feeding
aquarium  fish.

0511 99 80

Other

This  subheading  includes  the  products  described  in  the  HS  Explanatory  Notes  to  heading
No  0511,  (2)  (except  for  embryos  of  bovine  animals  of  subheading  0511 99 50),  (3),  (4),
(7)  and  (8).  This  subheading  also  covers  dead  animals  of  chapter  1,  inedible  or  classed
unfit  for  human  consumption.

This  subheading  does  not  include  animal  blood  plasma  (heading  No  3002,  for  example).

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SECTION  II

VEGETABLE  PRODUCTS

CHAPTER  6

LIVE  TREES  AND  OTHER  PLANTS;  BULBS,  ROOTS  AND  THE  LIKE;
CUT  FLOWERS  AND  ORNAMENTAL  FOLIAGE

0601

Bulbs,  tubers,  tuberous  roots,  corms,  crowns  and  rhizomes,  dormant,  in  growth
or  in  flower;  chicory  plants  and  roots  other  than  roots  of  heading  No  1212

0601 20 30

Orchids,  hyacinths,  narcissi  and  tulips

This  subheading  includes  epiphytic  orchids  (for  example,  orchids  of  the  genera  Cattleya
and  Dendrobium).

0602

Other  live  plants  (including  their  roots),  cuttings  and  slips;  mushroom  spawn

0602 10 10
and
0602 10 90

Unrooted  cuttings  and  slips

These  subheadings  cover:

1.

2.

the live parts of plants without roots which have been separated from the parent plant
to  become  independent  plants  (cuttings);

the  live  parts  of  plants  with  buds  (eyes)  which  are  intended  for  grafting  on  to  plants
(slips).

0602 40 10
and
0602 40 90

Roses,  grafted  or  not

These  subheadings  cover  both  cultivated  roses  and  dog  or  wild  roses.

0602 90 10

Mushroom  spawn

Mushroom spawn is the term given to a net of fragile threads (thallus or mycelium), often
found  underground,  which  lives  and  grows  on  the  surface  of  decomposing  animal  or
vegetable  matter  and  develops  in  the  tissues  themselves  and  produces  mushrooms.

Mushroom spawn bred for commercial purposes is sold in the form of squares, comprising
fragments  of  half-decomposed  straw  on  which  are  deposited  layers  of  mycelium.

This  subheading  also  includes  a  product  consisting  of  mushroom  spawn,  not  fully
developed, placed in microscopic amounts on a layer of cereal grains enclosed in a compost
of  sterilized  horse  manure  (a  mixture  of  straw  and  horse  dung).

0602 90 41

Forest  trees

This  subheading  includes  young  plants  from  seeds  of  coniferous  or  deciduous  trees
normally  used  for  afforestation.  They  are  generally  supplied  without  balled  roots.

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0602 90 45

Rooted  cuttings  and  young  plants

This  subheading  includes  young  plants,  not  elsewhere  specified  or  included,  i.e.,  plants
requiring  further  nursery  cultivation  before  being  planted.  These  are  one-to  two-year-old
seedlings,  also  rooted  cuttings,  grafted  or  budded  root-stocks  or  plants,  layers  and  plants
which  are  generally  not  older  than  two  to  three  years.

0602 90 49

Other

This  subheading  includes  trees  and  shrubs  of  European  or  exotic  species,  not  elsewhere
specified  or  included,  which  are  not  normally  used  for  afforestation.  They  are  generally
supplied  with  balled  roots.

0602 90 51

Perennial  plants

This  subheading  includes  winter-hardy  plants  which  are  intended  for  permanent  planting,
whose  non-woody  stem  above  the  ground  dies  in  autumn  and  sends  out  new  shoots  in
spring.

This subheading also includes ferns, marsh and aquatic plants (other than those of heading
No  0601  and  of  subheading  0602 90 99).

0602 90 59

Other

This  subheading  also  includes  turf  rolls  and  turf  slabs  for  making  lawns.

0603

0603 10 11
to
0603 10 69

Cut  flowers  and  flower  buds  of  a  kind  suitable  for  bouquets  or  for  ornamental
purposes,  fresh,  dried,  dyed,  bleached,  impregnated  or  otherwise  prepared

Fresh

These  subheadings  include  flowers  and  flower  buds  the  natural  colour  of  which  has  been
modified or enhanced, particularly by absorption treatment with coloured solutions before
or  after  cutting,  or  merely  by  soaking,  provided  these  products  are  imported  fresh.

0603 10 29

Other

This  subheading  includes  sunflowers  and  reseda.  However,  the  stems  and  leaves  of  these
two  plants  (without  flowers)  fall  within  subheading  1404 10 00.

This  subheading  also  includes  willow  branches  with  buds  or  flowers.  However,  willow
branches  without  buds  or  flowers  fall  within  subheading  1401 90 00.

0603 10 69

Other

See  the  Explanatory  Notes  to  subheading  0603 10 29.

0604

Foliage,  branches  and  other  parts  of  plants,  without  flowers  or  flower  buds,  and
grasses,  mosses  and  lichens,  being  goods  of  a  kind  suitable  for  bouquets  or  for
ornamental  purposes,  fresh,  dried,  dyed,  bleached,  impregnated  or  otherwise
prepared

0604 10 10

Reindeer  moss

This  is  a  plant  of  the  Cladoniaceae  family  (Cladonia  rangiferina,  Cladonia  silvatica  and
Cladonia alpestris).

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0604 91 90

Other

This  subheading  does  not  cover  fresh  ears  of  sweet  corn  (Zea  mays  var.  saccharata)
(chapter  7)  or  of  cereal  plants  (chapter  10).

0604 99 10

Not  further  prepared  than  dried

This  subheading  does  not  cover  the  simply  dried  ears  of  sweet  corn  (Zea  mays  var.
saccharata) (chapter  7)  or  of  cereal  plants  (chapter  10).

0604 99 90

Other

This  subheading  includes  the  dried  ears  of  cereal  plants  (for  example,  maize)  which  have
been  bleached,  dyed,  impregnated  or  otherwise  treated  for  ornamental  purposes.

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CHAPTER  7

EDIBLE  VEGETABLES  AND  CERTAIN  ROOTS  AND  TUBERS

0701

Potatoes,  fresh  or  chilled

0701 90 51
and
0701 90 59

New

New  potatoes  are  distinguished  by  their  pale  colouring  (usually  white  or  pink)  and  their
thin  skin,  which  is  not  set  firm  and  is  easily  removed  by  scraping.  In  addition  they  show
no  signs  of  germination.

0703

Onions,  shallots,  garlic,  leeks  and  other  alliaceous  vegetables,  fresh  or  chilled

0703 10 11
to
0703 10 90

Onions  and  shallots

These  subheadings  cover  all  varieties  of  onion  (Allium  cepa)  and  shallots  (Allium
ascalonicum).

0703 10 11

Sets

This subheading covers one-year-old onion bulbs grown from seed, for planting out. Their
diameter  is  generally  1  to  2  cm.

0703 20 00

Garlic

This  subheading  covers  all  varieties  of  garlic  (Allium  sativum)  which  are  suitable  for
human  consumption.

0703 90 00

Leeks  and  other  alliaceous  vegetables

This  subheading  includes  the  common  edible  leek  (Allium  porrum),  the  Welsh  onion  or
stone  leek  (Allium  fistulosum)  and  chives  (Allium  schoenoprasum).

Cabbages,  cauliflowers,  kohlrabi,  kale  and  similar  edible  brassicas,  fresh  or
chilled

Cauliflowers  and  headed  broccoli

See  the  HS  Explanatory  Notes  to  heading  No  0704,  first  paragraph,  (1).

0704

0704 10 05
to
0704 10 80

0704 90 10

White  cabbages  and  red  cabbages

This  subheading  covers  white  cabbage  (Brassica oleracea L. var. capitata L. f. alba D.C.),
including pointed cabbage (Brassica oleracea L. var. capitata L. f. var. alba D. C. subvar.
conica  and  subvar.  piramidalis)  and  red  cabbage  (Brassica  oleracea  L.  var.  capitata  L.  f.
rubra  (L.)  Thell).

0704 90 90

Other

This  subheading  includes  savoy  cabbage  (Brassica  oleracea  L.  var.  bullata  D.C.  and  var.
sabauda  L.),  Chinese  cabbage  (for  example,  Brassica  sinensis  and  Brassica  pekinensis),
kohlrabi  or  turnip-rooted  cabbage  (Brassica  oleracea  var.  gongylodes)  and  sprouting
broccoli  or  calabres  (Brassica  oleracea  L.  convar.  botrytis  (L.)  Alef  var.  italica  Plenck).

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However,  this  subheading  does  not  include:

(a) edible roots of the genus Brassica (turnips fall within heading No 0706 and swedes or

rutabagas  (Brassica  napus  var.  napobrassica)  fall  within  heading  No  1214);

(b)

forage  kale  such  as  red  or  white  marrowstem  kale  (Brassica  oleracea  var.  medullosa)
and  cow  cabbage  (Brassica  oleracea  var.  viridis),  which  fall  within  heading
No  1214.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots,
fresh  or  chilled

0706 10 00

Carrots  and  turnips

This subheading covers only varieties of turnip and carrot (red or pink) suitable for human
consumption.  Forage  carrots,  generally  white  or  pale  yellow,  forage  turnips  (Brassica
campestris  var.  rapa)  and  swedes  or  rutabagas  (Brassica  napus  var.  napobrassica)  fall
within  subheading  1214 90 10.

0706 90 90

Other

This  subheading  includes:

1.

salad  beetroot  (Beta  vulgaris  var.  conditiva);

2.

salsify  (Tragopogon  porrifolius)  and  scorzonera  (Scorzonera  hispanica);

3.

4.

radishes  of  all  kinds:  white,  black,  pink  etc.  (Raphanus  sativus  var.  sativus  and  niger
especially);

turnip-rooted  parsley  (Petroselinum  crispum  var.  tuberosum)  and  rooted  chervil
(Chaerophyllum  bulbosum);

5. parsnips  (Pastinaca  sativa);

6.

Japanese  artichokes  or  chorogi  (Stachys  affinis  or  Stachys  sieboldii),  which  are
elongated rhizomes, yellowish white in colour and generally the size of the little finger
with  a  number  of  constrictions.

However,  edible  roots  and  tubers  with  a  high  starch  or  inulin  content,  such  as  Jerusalem
artichokes,  sweet  potatoes,  taro  and  yams,  fall  within  heading  No  0714.

0707 00

Cucumbers  and  gherkins,  fresh  or  chilled

0707 00 90

Gherkins

The gherkins which fall in this subheading are a variety of small cucumber (85 or more to
the  kilogram).

0708

Leguminous  vegetables,  shelled  or  unshelled,  fresh  or  chilled

0708 10 20
to
0708 10 95

Peas  (Pisum  sativum)

These  subheadings  cover  all  peas  of  the  species  Pisum  sativum,  including  forage  peas
(Pisum  sativum  var.  arvense).

They  do  not  cover  cowpeas  (including  the  black-eyed  variety),  which  are  beans  falling
within  subheadings  0708 20 20  to  0708 20 95,  or  chickpeas  of  the  genus  Cicer  falling
within  subheading  0708 90 00.

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0708 90 00

Other  leguminous  vegetables

This subheading includes the products referred to in the HS Explanatory Notes to heading
No  0708,  first  paragraph,  (3),  (4),  (5)  and  (6).

0709

Other  vegetables,  fresh  or  chilled

0709 20 00

Asparagus

This  subheading  covers  only  the  young  shoots  or  ‘spears’  of  asparagus  (Asparagus
officinalis).

0709 40 00

Celery  other  than  celeriac

This subheading covers celery of the varieties ‘Apium graveolens L., var. dulce (Mill.) Pers.’
(ribbed,  stick  or  winter  celery)  and  ‘Apium  graveolens  var.  secalinium  Alef.’  (leaf celery).

0709 51 30

Chanterelles

This  subheading  covers  only  chanterelles  or  girolles  (egg  mushroom),  generally  of  the
colour  of  egg  yolk,  of  the  species  Cantharellus  cibarius  Fries  and  Cantharellus  friesii
Quélet.  Similar  edible  kinds  such  as  the  false  chanterelle  (Clitocybe  aurantiaca)  and  the
horn-of-plenty  (craterellus  cornucopioides),  sometimes  used  as  a  substitute  for  truffles  in
charcuterie,  fall  within  subheading  0709 51 90.

0709 51 50

Flap  mushrooms

This  subheading  covers  only  flap  or  boletus  mushrooms  of  the  genus  Boletus  and  in
particular  the  common  flap  mushroom  or  cep  (Boletus  edulis).

0709 60 10
to
0709 60 99

Fruits  of  the  genus  Capsicum  or  of  the  genus  Pimenta

See  the  HS  Explanatory  Notes  to  heading  No  0709,  first  paragraph,  (6).

0709 90 10

Salad  vegetables,  other  than  lettuce  (Lactuca  sativa)  and  chicory  (Cichorium  spp.)

This subheading covers all types of salad plants other than garden lettuce (Lactuca sativa),
chicory  and  endives  (Cichorium  spp.);  these  include:

1.

lamb’s  lettuce;

2. dandelions  (Taraxacum  officinale).

0709 90 20

Chard  (or  white  beet)  and  cardoons

This  subheading  covers  chard,  also  called  white  beet,  spinach  beet,  silver  beet  or  leaf  beet
(Beta  vulgaris  subvar.  cicla)  and  cardoons  (Cynara  cardunculus).

0709 90 31
and
0709 90 39

Olives

Olives having had oil extracted but with a fatty matter content higher than 8 % remain in
these  subheadings.

0709 90 40

Capers

Capers  are  the  unopened  flower  buds  of  a  spiny  perennial  shrub  (Capparis  spinosa).

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0709 90 90

Other

This  subheading  includes:

1. okra,  gumbo  or  ladies  fingers  (Hibiscus  esculentus);

2. marrows,  squashes  and  pumpkins  (e.g.,  Cucurbita  maxima  and  Cucurbita  pepo,
excluding  Cucurbita  pepo  L.  convar.  citrullinia  Greb.  var.  styriaca  and  Cucurbita
pepo  L.  var.  oleifera  Pietsch);

3.

rhubarb;

4.

sorrel  (Rumex  acetosa);

5. oxalis  (Oxalis  crenata);

6.

skirret  (Sium  sisarum);

7. various  types  of  cress:  garden  cress  (Lepidium  sativum),  watercress  (Nasturtium
officinale),  winter  cress  (Barbarea  verna),  nasturtium  or  Indian  cress  (Tropaeolum
majus),  etc.;

8. common  purslain  (Portulaca  oleracea);

9. parsley  and  chervil,  other  than  turnip-rooted  parsley  and  rooted  chervil,  which  fall

within  subheading  0706 90 90;

10.

tarragon  (Artemisia  dracunculus)  and  savory  (Satureja  hortensis  or  summer  savory
and  Satureja  montana  or  winter  savory);

11. cultivated  or  sweet  marjoram  (Origanum majorana);

12. bulbs  of  the  family  Liliaceae  of  the  species  ‘Muscari  comosum’  (common  names

‘lampasciolo’,  ‘wild  onions’,  ‘lilas  de  terre’,  ‘feather  hyacinth’).

It  should  be  noted  that:

(a)

roots  and  tubers  with  a  high  starch  or  inulin  content  fall  within  heading  No  0714;

(b) a  certain  number  of  plants  are  excluded  from  this  subheading  although  they  are  used

for  human  consumption;  this  applies  particularly  to  the  following:

1.

thyme  and  bay  (subheadings  0910 40 11  to  0910 40 90);

2. wild  marjoram  or  oregano  (Origanum  vulgare),  sage  (Salvia  officinalis),  basil
(Ocimum  basilicum),  mint  (all  varieties),  vervain  (Verbena  spp.),  rue  (Ruta
graveolens),  hyssop  (Hyssopus  officinalis)  and  borage  (Borago  officinalis),  which
fall  within  heading  No  1211.

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine,
in  sulphur  water  or  in  other  preservative  solutions),  but  unsuitable  in  that  state
for  immediate  consumption

Olives

These  subheadings  cover  olives,  normally  in  pickling  brine,  which  have  not  yet  been
subjected  to  a  process  to  remove  their  bitter  flavour.  Olives  rendered  edible  —  even  by  a
simple  prolonged  soaking  in  brine  —  are  excluded  from  these  subheadings  and  are
classified  within  subheading  2005 70 10  or  2005 70 90.

0711

0711 20 10
and
0711 20 90

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0711 30 00

Capers

Capers  of  this  subheading  are  usually  preserved  in  barrels  of  pickling  brine.

0711 40 00

Cucumbers  and  gherkins

This  subheading  includes  cucumbers  and  gherkins  simply  put  into  large  vessels  containing
pickling brine which, while giving rise to a spontaneous fermentation process, ensures that
they  are  preserved  during  transportation  and  storage.

Before  being  finally  used,  these  products  are  usually  treated  in  the  following  way,  which
renders  them  classifiable  in  chapter  20:

— partial  removal  of  salt,  followed  by  seasoning  (which  usually  consists  of  adding  a

vinegar-based  aromatized  covering  liquid),

— pasteurization  intended  to  support  the  stabilizing  action  of  the  salt  and  vinegar  after
the  products  have  been  transferred  to  small  containers  (tins,  bottles,  glass  jars,  etc.).

However,  cucumbers  and  gherkins,  whether  or  not  preserved  in  brine,  after  having
undergone  a  complete  lactic  fermentation,  fall  within  heading  No  2005.  These  goods  can
be  distinguished  by  the  fact  that  in  cross-section  the  entire  surface  of  the  pulp  appears
glassy  (i.e.,  somewhat  transparent).

0711 90 40

Of  the  genus  Agaricus

Mushrooms  of  the  present  subheading  may  be  preserved  in  a  strong  brine  solution  to
which  vinegar  or  acetic  acid  has  been  added.

0712

Dried  vegetables,  whole,  cut,  sliced,  broken  or  in  powder,  but  not  further
prepared

Substances are not included within this heading which, in their dried form, are not used as
vegetables  but  are  used  primarily  in  perfumery,  in  pharmacy  or  for  insecticidal,  fungicidal
or  similar  purposes  (heading  No  1211).

0712 90 30

Tomatoes

See  the  Explanatory  Notes  to  subheadings  2002 90 11  to  2002 90 99  concerning  the
classification  of  tomato  powder.

0712 90 90

Other

This  subheading  excludes  dried  leaves  and  roots  of  the  dandelion  plant  (Taraxacum
officinale), dried sorrel (Rumex acetosa) and dried nasturtium or Indian cress (Tropaeolum
majus)  which  are  used  for  medicinal  purposes  (subheading  1211 90 80).

0713

Dried  leguminous  vegetables,  shelled,  whether  or  not  skinned  or  split

Goods falling within this heading which are intended for sowing are the products of plant
breeding  and  are  generally  identifiable  by  their  packaging  (for  example,  sacks  bearing
labels  indicating  their  use)  and  by  their  higher  price.

0713 10 10
and
0713 10 90

Peas  (Pisum  sativum)

The  Explanatory  Notes  to  subheadings  0708 10 20  to  0708 10 95  apply,  mutatis
mutandis.

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0713 20 00

Chickpeas  (garbanzos)

Chickpeas  of  this  subheading  are  of  the  genus  Cicer  (mainly Cicer  arietinum)  whether  for
sowing,  human  consumption  or  feeding  animals.

0713 31 00

Beans  of  the  species  Vigna  mungo  (L.)  Hepper  or  Vigna  radiata  (L.)  Wilczek

See  the  HS  Explanatory  Notes  to  subheading  0713 31.

0713 32 00

Small  red  (Adzuki)  beans  (Phaseolus  or  Vigna  angularis)

Adzuki beans are always marketed dry. Before the Adzuki plant has reached maturity, the
beans  are  green  and  contain  a  high  proportion  of  water.  Once  the  plant  has  reached
maturity,  the  bean  turns  red  and  becomes  dry.

0713 40 00

Lentils

This  subheading  covers  only  lentils  of  the  genera  Ervum  or  Lens,  for  example,  the  many
varieties  of  the  common  lentil  (Ervum  lens  or  Lens  esculenta)  and  the  lentil  vetch  or  ervil
(Ervum ervilia).

0713 90 10
and
0713 90 90

Other

These  subheadings  include  dolichos  of  the  genus  dolichos  such  as  horsegram  (Dolichos
sinensis spp.  sesquipedalis), the lablab (Dolichos lablab), the pidgeon pea  (Cajanus cajan),
the  jack  bean  (Canavalia  ensiformis),  the  velvet  bean  (Mucuna  utilis)  and  seeds  of  guar.

The following are excluded from these subheadings: seeds of lupins (Lupinus) and vetches
of  species  other  than  Vicia  faba  (subheading  1209 29 10  or  1209 29 50).

0714

Manioc,  arrowroot,  salep,  Jerusalem  artichokes,  sweet  potatoes  and  similar  roots
and  tubers  with  high  starch  or  inulin  content,  fresh,  chilled,  frozen  or  dried,
whether  or  not  sliced  or  in  the  form  of  pellets;  sago  pith

The  term  ‘in  the  form  of  pellets’  is  defined  in  Note  1  to  this  section.

0714 10 10
to
0714 10 99

Manioc (cassava)

These  subheadings  include:

1.

the  tuberous  roots  of  manioc,  of  which  there  are  two  main  varieties  (Manihot
utilissima  and  Manihot  aipi);  the  roots  are  arranged  like  the  spokes  of  a  wheel;  their
weight  on  harvesting  can  vary  from  500  g  to  3  kg  or  more;

2. pellets  made  from  agglomerated  fragments  of  manioc  roots  or  agglomerated  flour  or
meal  of  the  roots  (see  also  Additional  Note  1  to  this  chapter  and  the  HS  Explanatory
Notes  to  heading  No  0714,  second  paragraph).

0714 20 10
and
0714 20 90

Sweet  potatoes

Sweet  potatoes  are  tubers  with  flesh  which  is  white,  yellow  or  red  depending  on  variety
and  come  from  a  herbaceous  climbing  plant  (Ipomea  batatas).

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0714 90 11
and
0714 90 19

Arrowroot,  salep  and  similar  roots  and  tubers  with  high  starch  content

These  subheadings  include:

1.

the  roots  of  arrowroot,  which  belong  to  various  vegetable  species  according  to  their
origin:  arrowroot  (Maranta  arundinacea),  Indian  arrowroot  (Maranta  indica),  tacca
(Tacca pinnatifida),  Queensland  arrowroot  (Canna  edulis);

2.

the  roots  of  salep  taken  from  different  varieties  of  plant  of  the  genus  Orchis;

3.

the  dead  roots  of  dahlias  and  other  dead  tuberous  roots  of  flowers;

4.

the  rhizomes  of  taros  or  dasheens  (Colocasia  esculenta  or  Colocasia  antiquorum);

5. yams  of  many  different  varieties  (Dioscorea  batatas,  D.  trifida,  D.  alata,  D.  bulfibera,

etc.).

0714 90 90

Other

This  subheading  includes  the  different  varieties  of  Jerusalem  artichoke  (for  example,
Helianthus  tuberosus,  Helianthus  strumosus  and  Helianthus  decapetalus)  and  the  starchy
pith  called  ‘sago’  taken  from  the  trunks  of  certain  palms  of  a  wide  variety  of  species
(Metroxylon,  Rumphii,  Raphia  ruffia,  Arenga,  etc.).

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CHAPTER  8

EDIBLE  FRUIT  AND  NUTS;  PEEL  OF  CITRUS  FRUITS  OR  MELONS

General

This  chapter  includes  fruit  for  distillation  purposes  in  the  form  of  a  coarse  pulp,  even  if  natural  fermentation  has
commenced.

0801

0801 21 00
and
0801 22 00

Coconuts,  Brazil  nuts  and  cashew  nuts,  fresh  or  dried,  whether  or  not  shelled  or
peeled

Brazil  nuts

These  are  nuts  with  a  hard  shell  reminiscent  of  mandarin  segments  in  shape  and  size;  the
shell  encloses  a  large  kernel  of  triangular  cross-section  in  a  brownish  fibrous  envelope.

0802

Other  nuts,  fresh  or  dried,  whether  or  not  shelled  or  peeled

0802 21 00
and
0802 22 00

Hazelnuts  or  filberts  (Corylus  spp.)

These  subheadings  include  hazelnuts  or  cobs  (fruit  of  Corylus  avellana),  Turkish  hazel
(fruit  of  Corylus  colurna)  and  filberts  (fruit  of  Corylus  maxima).

0802 40 00

Chestnuts  (Castanea  spp.)

This  subheading  covers  only  edible  sweet  chestnuts  of  the  genus  Castanea;  it  does  not
therefore  include  water  chestnuts  or  caltrops  (fruit  of  Irapa  natans)  which  fall  within
subheading  0802 90 85  or  horse  chestnuts  (Aesculus  hippocastanum)  which  fall  within
heading  No  2308.

0802 50 00

Pistachios

Pistachios  are  the  fruit  of  the  pistachio  tree  (Pistacia  vera),  which  is  cultivated  mainly  in
Sicily,  Greece  and  the  Middle  East.

The  pistachio  nut  is  the  size  of  a  small  olive  consisting  of  a  soft,  thin  and  usually  moist
husk  which  is  red-brown  in  colour,  very  rough  on  the  surface  and  slightly  aromatic,  a
bivalve shell which is light in colour and woody, and an elongated kernel with a red-brown
skin  which  is  pale  green  inside  and  has  a  pleasant,  mild  flavour.

0802 90 50

Pine  nuts

This  subheading  includes  pine  kernels  (fruit  of  Pinus  pinea),  whether  or  not  contained  in
the  cone.

0802 90 85

Other

This  subheading  includes  seeds  of  the  Arolla  pine  (fruits  of  Pinus  cembra)  whether  or  not
contained  in  the  cone.

0803 00

Bananas,  including  plantains,  fresh  or  dried

0803 00 11

Plantains

Plantains  can  be  up  to  50  cm  long  and  are  bigger  and  have  a  more  angular  cross-section
than  bananas  of  subheading  0803 00 19.  The  starch  contained  in  plantains  differs  from
that contained in table bananas in that it does not become sweet during ripening. Plantains
do  not  have  a  distinctive  smell.  They  are  not  suitable  for  eating  raw.  They  are  usually
harvested  when  green  and  eaten  cooked.

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0804

0804 40 20
to
0804 40 95

Dates,  figs,  pineapples,  avocados,  guavas,  mangoes  and  mangosteens,  fresh  or
dried

Avocados

Avocado pears or avocados are the fruit of the avocado tree (Persea americana Mill.); they
are  drupes,  often  quite  large,  spherical,  pear-shaped  or  like  a  long-necked  flask  depending
on  variety,  enclosing  a  sometimes  large  stone.  The  skin  is  dark  green,  crimson,  purple  or
yellow in colour. The firm flesh beneath the skin is greenish white in colour when ripe and
paler  near  the  stone.

0804 50 00

Guavas,  mangoes  and  mangosteens

Guavas are the fruit of the guava tree (Psidium guayava L.); guavas are berries whose flesh
is of varying colour (whitish, pink, cream, reddish or green) and which contain many small
seeds.

Mangoes  are  the  fruit  of  the  mango  tree  (Mangifera  indica);  mangoes  are  drupes
containing  a  flat  stone  with  trailing  fibres.  Several  varieties  of  mango  exist,  varying  in
weight  (from  150  g  to  1  kg),  sweetness  and  flavour  (some  having  a  slight  taste  of
turpentine).

Mangosteens  are  fruit  of  the  mangosteen  tree  (Garcinia mangostana).  The  fruit  is  a  berry
of  brownish-purple  colour  when  ripe  with  a  thick  pericarp  containing  several  seeds
surrounded  by  a  spongy  aril  which  is  white,  sugary  and  has  a  particularly  delicate  taste.

0805

Citrus  fruit,  fresh  or  dried

0805 10 10
to
0805 10 50

Sweet  oranges,  fresh

These  subheadings  cover  only  oranges  of  the  species  Citrus  sinensis.

0805 10 10

Sanguines  and  semi-sanguines

Sanguine oranges are oranges whose skin (often over half its surface), flesh and juice have
a  pigmentation  due  to  the  presence  of  carotine.  In  the  case  of  semi-sanguines,  the
pigmentation  is  generally  less  pronounced  and  is  limited  to  the  flesh  and  juice.

They  include  ‘Blood  ovals’,  ‘sanguinas  redondas’,  ‘Navels  sanguinas’,  ‘Sanguinelli’,
‘Doubles  fines’,  ‘Washington  sanguines’  or  ‘improved  doubles  fines’  or  ‘large  sanguines’
and  ‘Portuguese’.

0805 10 82
to
0805 10 86

Other

These  subheadings  include  bitter  oranges  (Seville  oranges),  the  fruit  of  the  species  Citrus
aurantium.  They  are  used  chiefly  for  preserves.

0805 20 30

Monreales  and  satsumas

Satsumas  (Citrus  reticulata  Blanco  var.  unshiu  (Swing))  are  an  early  variety  of  mandarin.
The  fruit  is  large,  yellow-orange  in  colour,  juicy,  non-acid  and  without  pips.

0805 20 50

Mandarins  and  wilkings

Mandarins  (Citrus  nobilis  Lour.  or  Citrus  reticulata  Blanco)  may  be  distinguished  from
ordinary  oranges  by  their  smaller,  flattened  shape,  by  easier  peeling,  by  a  more  distinct
division  of  their  segments  and  by  their  sweeter  and  more  perfumed  taste.

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Wilkings  are  hybrids  of  a  variety  (cultivar)  of  the  Willow  leaf  mandarin  and  the  Temple
mandarin (King mandarin) (itself a hybrid of mandarins and bitter oranges). They resemble
mandarins,  but  are  larger  and  pointed  at  one  end.

0805 20 70

Tangerines

This  subheading  covers  tangerines  (Citrus  reticulata  Blanco  var.  tangerina).

0805 20 90

Other

This  subheading  includes:

1.

tangelos,  hybrids  of  tangerine  and  grapefruit;

2. ortaniques,  hybrids  of  orange  and  tangerine;

3. malaquinas,  hybrids  of  orange  and  mandarin;

4.

tangors.

0805 30 90

Limes  (Citrus  aurantifolia)

This  subheading  covers  all  the  varieties  of  the  species  Citrus  aurantifolia.

Limes  are  small  fruit,  almost  round  or  ovoid,  with  a  thin,  adhering  green  or  greenish
yellow  skin.  The  juicy  pulp  is  green  and  highly  acid.

0805 40 20
to
0805 40 95

Grapefruit

These subheadings cover fruit of the species Citrus grandis and Citrus paradisi. These fruits
have  a  light  yellowish  skin  and  are  generally  larger  than  oranges,  with  the  shape  of  a
sphere  which  may  be  slightly  flattened,  the  flesh  being  yellow  or  pinkish  and  acid  in
taste.

0805 90 00

Other

This  subheading  includes:

1. citrons  (Citrus  medica),  like  a  large  lemon  with  very  thick  peel  having  a  knobbed
surface;  the  flesh  is  very  fragrant,  the  pulp  is  acidulous  and  the  candied  rind  is  much
used  for  cakes  and  confectionery;

2. kumquats  (Fortunella  japonica  F.  hindsii  and  F.  margarita),  a  fruit  the  size  of  a  large
olive,  round  or  oblong  without  flattening  at  the  ends,  with  a  smooth  skin,  a  small
amount  of  pulp  and  a  slightly  acid  taste;  their  skin  is  sweet  and  eaten  raw  or  puréed;
they  are  also  sometimes  used  for  confectionery;

3. chinottos  (Citrus  aurantium  var.  myrtifolia);

4. bergamots (Citrus aurantium var. bergamia), a species of orange, pale yellow in colour
and  pear-shaped,  with  a  slightly  acid  flavour,  mainly  used  for  making  essential  oil.

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0806

Grapes,  fresh  or  dried

0806 10 10

Table  grapes

Table grapes generally differ from wine grapes in both appearance and type of packaging.
Whereas  table  grapes  are  most  often  presented  in  boxes,  cartons,  trays,  crates  or  small
sealed  paniers,  wine  grapes  are  presented  either  in  large  baskets,  open  packing  cases  or  in
tubs  in  which  the  grapes  are  often  tightly  packed,  crushed  or  semi-pressed.

0806 20 11

Currants

The  products  of  this  subheading  are  dried  grapes  from  the  vine  of  the  species  Vitis
corinthica; they are small, round, without stalks and practically without seeds, dark purple
in  colour  tending  to  black  and  very  sweet.

0806 20 91

Currants

See  the  Explanatory  Notes  to  subheading  0806 20 11.

0807

Melons  (including  watermelons)  and  papaws  (papayas),  fresh

0807 11 00

Watermelons

Watermelons  are  the  fruit  of  the  species  Citrullus  vulgaris  Schrad.  They  can  grow  to  a
weight  of  20  kg.  The  flesh  is  not  very  sugary,  is  very  watery  and  is  usually  bright  red  in
colour  and  contains  black  seeds.

0807 19 00

Other

This subheading includes fruit of the species Cucumis melo, of which several varieties exist,
in particular the musk-melon (var. reticulatus Naud.) with reticulate skin, the sugary melon
(var.  saccharus  Naud.)  which  also  has  reticulate  skin,  the  cantaloupe  (var.  cantalupensis
Naud.)  with  marked  ridges  on  the  skin,  the  winter  melon  (var.  inordorus  Naud.)  and  the
smooth-skinned  melon.  The  fruit  is  normally  bulky,  spherical  or  ovoid,  with  either  a
smooth or rough rind; the flesh is firm and juicy, yellowish orange or white, with a sugary
flavour.  The  centre  of  the  fruit,  which  has  more  filaments  and  is  hollow,  contains  a  large
number  of  flat,  oval  seeds  which  are  shiny  and  yellowish-white.

0807 20 00

Papaws (papayas)

Papayas  (Carica  papaya),  also  known  as  papaws,  are  elongated  or  rounded  fruit,  either
smooth or slightly ribbed, yellowish green to orange when ripe, which may vary in weight
from  a  few  hundred  grams  to  several  kilograms.  The  flesh,  similar  in  consistency  to
melons,  yellow  tending  to  orange  in  colour,  sugary  and  fragrant  to  varying  degrees,
encloses  a  cavity  containing  a  large  number  of  round,  black  seeds  embedded  in  pulp.

0808

Apples,  pears  and  quinces,  fresh

0808 10 10

Cider  apples,  in  bulk,  from  16  September  to  15  December

This  subheading  covers  apples  which,  because  of  their  appearance  and  characteristics
(ungraded  and  unsorted  fruit,  generally  smaller  than  dessert  fruit  with  an  acid  or
unpalatable  flavour,  low  value,  etc.),  can  only  be  used  in  the  manufacture  of  beverages,
fermented  or  not.  They  must  be  in  bulk,  without  separators,  in  their  means  of  transport
(e.g.,  railway  wagons,  large  containers,  lorries  or  lighters).

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0808 20 10

Perry  pears,  in  bulk,  from  1  August  to  31  December

The  Explanatory  Notes  to  subheading  0808 10 10  apply,  mutatis  mutandis.

0809

Apricots,  cherries,  peaches  (including  nectarines),  plums  and  sloes,  fresh

0809 20 05
and
0809 20 95

0809 30 10
and
0809 30 90

Cherries

These  subheadings  cover  all  varieties  of  cherries,  including  wild  cherries  and  in  particular
the common cherry (fruit of Prunus cerasus), morello cherries (fruit of Prunus cerasus var.
austera), heart cherries (fruit of Prunus avium var. juliana) and hard-fleshed heart cherries
(fruit  of  Prunus  avium  var.  duracina),  and  geans  (fruit  of  Prunus  avium  or  Cerasus
avium).

Peaches,  including  nectarines

Unlike  peaches,  nectarines  are  smooth-skinned.

0809 40 90

Sloes

Sloes  are  the  fruit  of  the  wild  plum  or  blackthorn  (Prunus  spinosa).

0810

Other  fruit,  fresh

0810 20 10

Raspberries

This subheading includes the fruit of Rubus idaeus, Rubus illecebrosus, Rubus occidentalis
and  Rubus  strigosus.  Some  varieties  have  red  fruit,  others  white.

0810 30 10

Black  currants

This  subheading  covers  the  globular  fruit  of  Ribes  nigrum  L.

0810 30 30

Red  currants

This  subheading  covers  the  fruit  of  Ribes  rubrum  L.

0810 40 10

Cowberries,  foxberries  or  mountain  cranberries  (fruit  of  the  species  Vaccinium
vitis-idaea)

The  fruit  is  red  or  pink  in  colour.

0810 40 30

Fruit  of  the  species  Vaccinium  myrtillus

0810 50 10
to
0810 50 30

The  fruit  is  bluish-black  in  colour.

Kiwifruit

These  fruits,  which  are  the  size  of  an  egg,  are  pulpy,  with  a  bitter-sweet  taste,  and  their
hairy  skin  is  a  greenish-brown  colour.

0810 90 30

Tamarinds,  cashew  apples,  lychees,  jackfruit,  sapodillo  plums

Tamarinds (fruit of Tamarindus indica and  Tamarindus officinalis), as normally presented
in  international  trade  (pods,  or  pulp  not  containing  added  sugar  or  other  substances  nor
otherwise  treated),  are  classified  within  subheading  0813 40 60.

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Jackfruit is the fruit of Artocarpus heterophylla and of Artocarpus integrifolia. The lychee
is  the  fruit  of  Litichi  chinensis.  The  sapodillo  plum  or  naseberry  is  the  fruit  of  Achras
sapota.

0810 90 40

Passion  fruit,  carambola  and  pitahaya

This subheading includes passion fruit or granadillas or passifloras (e.g., ‘maracuja’), such
as  the  following  species:  the  purple  granadilla  (Passiflora  edulis),  the  giant  granadilla
(Passiflora  quadrangularis)  and  the  sweet  granadilla  (Passiflora ligularis).

0810 90 85

Other

This  subheading  includes:

1.

fruit  of  the  arbutus  (fruit  of  Arbutus  unedo);

2. barberries  (fruit  of  Berberis vulgaris);

3. elderberries  (berries  of  Sambucus  nigra);

4.

fruit  of  the  sea-buckthorn  (fruit  of  Hippophäe  rhamnoides);

5.

sorbs  (or  sorb  apples)  or  service-berries  (e.g.,  fruit  of  Sorbus  domestica  and  Sorbus
aria);

6. annouaceous  fruits  (fruit  of  Annona  cherimolia  (cherimoya),  Annona  muricata  (sour
sop), Annona reticulata (bullock’s heart) and Annona Squamosa (sweet sop or custard
apple));

7.

8.

the  various  species  of  Physalis  or  alkekengy  (fruit  of  Physalis  alkekengi  (Chinese
lantern)  or  Physalis  pubescens);

flacourtia  fruit  or  Madagascar  plum  or  governors  plum  (Flacourtia  cataphracta  and
Idesia  polycarpa);

9. medlars  (fruit  of  Mespilus  germanica)  and  loquats  or  Japanese  medlars  (fruit  of

Eriobotrya japonica);

10.

the  fruit  of  various  species  of  Sapotaceae,  e.g.,  sapotas  (fruit  of  Lucuma  mammosa),
but  excluding  sapodillo  plums  which  come  under  subheading  0810 90 30;

11. edible  species  of  Actinidia,  other  than  kiwifruit  (Actinidia  chinensis  Planch.),  falling

within  subheadings  0810 50 10  to  0810 50 30;

12.

the  fruit  of  various  species  of  Sapindaceae,  e.g.,  rambutants  (fruit  of  Nephelium
lappaceum)  and  pulasans  (fruit  of  Nephelium  mutabile),  but  excluding  lychees  (fruit
of  Litchi  chinensis)  which  come  under  subheading  0810 90 30.

0811

Fruit  and  nuts,  uncooked  or  cooked  by  steaming  or  boiling  in  water,  frozen,
whether  or  not  containing  added  sugar  or  other  sweetening  matter

The  term  ‘frozen’  is  defined  in  the  HS  General  Explanatory  Notes  to  this  chapter,  second
paragraph.

See  Additional  Note  1  to  this  chapter  regarding  subheadings  involving  sugar  content.

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0811 20 31

Raspberries

See  the  Explanatory  Notes  to  subheading  0810 20 10.

0811 20 39

Black  currants

See  the  Explanatory  Notes  to  subheading  0810 30 10.

0811 20 51

Red  currants

See  the  Explanatory  Notes  to  subheading  0810 30 30.

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CHAPTER  9

COFFEE,  TEA,  MATE  AND  SPICES

General

The  classification  of  spices  which  have  been  mixed  together  or  have  had  other  substances  added  to  them  is
determined  by  Note  1  to  this  chapter.

In accordance with this Note, mixtures of spices with other substances, not having the essential character of spices,
are  excluded  from  this  chapter.  They  fall  within  heading  No  2103  if  they  constitute  mixed  condiments  or  mixed
seasonings. In the case of mixtures used directly for flavouring drinks or in the preparation of extracts intended for
the  manufacture  of  drinks,  composed  of  spices  or  plants,  parts  of  plants,  seeds,  fruits  or  nuts  (whole,  sliced,
crushed  or  powdered)  or  species  included  in  other  chapters  (chapters  7,  11,  12,  etc.),  see  the  HS  General
Explanatory  Notes  to  this  chapter,  sixth  and  seventh  paragraphs.

Debris  and  waste  of  spices,  which  inevitably  arise  during  harvesting  and  subsequent  working  (e.g.,  sorting  or
drying) or during storage operations or transportation, are classified as ‘neither crushed nor ground’, except where
a  product  is  identifiable  (e.g.,  by  reason  of  its  homogeneous  composition)  as  having  undergone  an  intentional
crushing  operation.

0901

0901 11 00
and
0901 12 00

Coffee,  whether  or  not  roasted  or  decaffeinated;  coffee  husks  and  skins;  coffee
substitutes  containing  coffee  in  any  proportion

Coffee,  not  roasted

These  subheadings  cover  all  forms  of  unroasted  coffee,  whether  or  not  decaffeinated
(including  beans  or  fragments  separated  in  sorting,  sifting,  etc.)  even  if  intended  for  uses
other  than  human  consumption  (for  example,  extraction  of  caffeine).

0901 11 00

Not  decaffeinated

This  subheading  covers  unroasted  coffee  provided  it  has  not  undergone  any  process  to
extract  the  caffeine.

0901 12 00

Decaffeinated

This  subheading  covers  unroasted  coffee  which  has  undergone  a  process  to  extract  the
caffeine.  Usually  coffee  which  has  been  treated  in  this  way  has  a  caffeine  content  of  not
more  than  0,2 %  by  weight,  calculated  on  the  dry  matter.

0901 21 00
and
0901 22 00

Coffee,  roasted

These  subheadings  cover  the  coffee  mentioned  in  the  Explanatory  Notes  to  subheadings
0901 11 00  and  0901 12 00  which  has  been  roasted,  whether  or  not  washed,  ground  or
concentrated.

0901 21 00

Not  decaffeinated

The  Explanatory  Notes  to  subheading  0901 11 00  apply,  mutatis  mutandis.

0901 22 00

Decaffeinated

The  Explanatory  Notes  to  subheading  0901 12 00  apply,  mutatis  mutandis.

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0901 90 10

Coffee  husks  and  skins

Husks  are  the  hulls  within  the  fruit  (berry)  enclosing  the  beans,  of  which  there  are
normally  two.

Skins  are  the  inner  or  ‘parchment’  skins  enclosing  each  bean  which  are  removed  during
roasting.

0901 90 90

Coffee  substitutes  containing  coffee

This  subheading  covers  the  products  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  0901,  first  paragraph,  (5).  These  mixtures  may  be  ground  or  unground  or  even
compressed.

Pepper  of  the  genus  Piper ;  dried  or  crushed  or  ground  fruits  of  the  genus
Capsicum  or  of  the  genus  Pimenta

Neither  crushed  nor  ground

These subheadings cover the products referred to in the HS Explanatory Notes to heading
No 0904, (1). It should be noted that broken peppercorns and fragments of pepper remain
classified  in  these  subheadings  provided  they  are  obviously  not  the  result  of  intentional
grinding  or  crushing.  This  also  applies  to  spice  dust  or  sweepings,  consisting  of  impure
pepper.

These subheadings include green peppercorns preserved in a vinegar solution or brine even
with  the  addition  of  small  quantities  of  citric  acid.

Fruits  of  the  genus  Capsicum  or  of  the  genus  Pimenta,  dried  or  crushed  or  ground

These  subheadings  include  products  covered  by  the  HS  Explanatory  Notes  to  heading
No  0904,  (2),  when  dried  or  crushed  or  ground.

0904

0904 11 10
and
0904 11 90

0904 20 10
to
0904 20 90

0904 20 10

Sweet  peppers

The  peppers  of  this  subheading  (Capsicum  annuum  var.  grossum)  are  relatively  large  in
size  and  have  a  sweet  flavour.  They  are  gathered  either  when  still  green  or  already  red  in
colour.  This  subheading  covers  only  dry  peppers,  whole  or  in  pieces  but  neither  crushed
nor  ground.

0906

Cinnamon  and  cinnamon-tree  flowers

0906 10 00

Neither  crushed  nor  ground

This  subheading  covers,  for  example:

1.

sticks consisting of strips of bark or ‘quills’ rolled up inside each other and attaining a
length  of  up  to  110  cm;

2. pieces  made  by  cutting  cinnamon  sticks  to  specific  lengths  (e.g.,  5  to  10  cm);

3. bark  in  pieces  of  various  lengths  and  widths  such  as  ‘quillings’  (fragments  and  waste
arising  from  the  cutting  of  cinnamon  sticks  to  standard  lengths),  ‘featherings’  and
‘chips’ (small pieces of cinnamon bark obtained during debarking and used particularly
in  the  manufacture  of  cinnamon  essence).

0907 00 00

Cloves  (whole  fruit,  cloves  and  stems)

This  heading  also  covers  crushed  or  ground  cloves.

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0908

Nutmeg,  mace  and  cardamoms

0908 10 10

Neither  crushed  nor  ground,  for  the  industrial  manufacture  of  essential  oils  or  resinoids

This  subheading  covers  nutmeg  which  is  the  seed  of  the  nutmeg  tree  (Myristica  fragans),
whether  or  not  shelled.

This  subheading  covers  whole  nutmegs  for  the  industrial  manufacture  of  essential  oils  or
resinoids,  which  are  often  treated  with  lime  water  as  a  protection  from  insects,  and
nutmegs of inferior quality such as those which have shrivelled or have been broken during
harvesting,  and  are  marketed  under  the  descriptions  ‘waste’,  ‘BWP’  (broken,  wormy,
punky)  or  ‘defective’.

0908 10 90

Other

See  the  Explanatory  Notes  to  subheading  0908 10 10.

This  subheading  also  covers  crushed  and  ground  nutmeg.

0908 20 10
and
0908 20 90

Mace

See  the  HS  Explanatory  Notes  to  heading  No  0908,  paragraph  (b).

0908 20 10

Neither  crushed  nor  ground

This  subheading  includes  mace  known  in  the  trade  as  ‘whole  mace’  and  broken  mace
obtained  during  shelling  of  nutmegs  or  sorting  of  whole  mace  after  drying.

0908 30 00

Cardamoms

See  the  HS  Explanatory  Notes  to  heading  No  0908,  paragraph  (c),  (1)  to  (4).

0909

Seeds  of  anise,  badian,  fennel,  coriander,  cumin  or  caraway;  juniper  berries

0909 20 00

Seeds  of  coriander

Seeds  of  coriander  are  spherical  with  a  light  yellow-brown  colour.  They  are  sugary  to  the
taste  and  slightly  pungent.

0909 30 11
to
0909 30 90

0909 40 11
to
0909 40 90

Seeds  of  cumin

Seeds  of  cumin  are  ovoid  and  ridged.

Seeds  of  caraway

Seeds  of  caraway  are  ovoid,  elongated  and  ridged.

0910

Ginger,  saffron,  turmeric  (curcuma),  thyme,  bay  leaves,  curry  and  other  spices

0910 10 11
to
0910 10 90

Ginger

These  subheadings  cover  rhizomes  of  ginger  (Amomum  zingiber  L.),  which  may  be
presented fresh, dried or crushed. This subheading includes ‘grey’ (known as ‘black’ ginger)
ginger  (unscraped)  and  ‘white’  ginger  (scraped).

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0910 20 10
and
0910 20 90

Saffron

See  the  HS  Explanatory  Notes  to  heading  No  0910,  (b).

0910 30 00

Turmeric  (curcuma)

See  the  HS  Explanatory  Notes  to  heading  No  0910,  (c).

Commercial round turmeric comes from the main tuber, which is large and rounded, while
long  turmeric  comes  from  the  side  growths  on  the  tuber,  which  are  ovoid  or  cylindrical.

0910 40 11
to
0910 40 19

Thyme

These  subheadings  cover  the  many  species  of  thyme  (Thymus  vulgaris,  Thymus  zygis,
Thymus  serpyllum  or  wild  thyme).

0910 40 11

Wild  thyme  (Thymus  serpyllum)

This  subheading  covers  only  thyme  of  the  species  Thymus  serpyllum.

0910 40 13

Other

This subheading includes the plucked and dried leaves and flowers of Thymus vulgaris and
Thymus zygis.

0910 40 90

Bay leaves

This  subheading  covers  the  leaves  of  the  bay  laurel  (Laurus  nobilis).

0910 50 00

Curry

0910 91 10
to
0910 99 99

Curry  powders  are  described  in  the  HS  Explanatory  Notes  to  heading  No  0910,  (e);  the
addition as minor ingredients of other substances (salt, mustard seeds, flour from legumes)
does  not  alter  the  classification  of  these  mixtures.

Other  spices

In  addition  to  the  products  given  in  the  HS  Explanatory  Notes  to  heading  No  0910,  (f)
and  (g),  these  subheadings  include  Kani  and  ‘negro  pepper’  produced  from  the  fruit  of
Xylopia aethiopica.

However,  despite  the  fact  that  they  are  commonly  used  as  spices,  the  following  are  not
classified  in  these  subheadings:

(a) mustard  seeds  (heading  No  1207);

(b) all  types  of  galanga  rhizomes  (heading  No  1211);

(c)

the  product  called  ‘bastard  saffron’  or  ‘safflower’,  the  colour  of  which  is  more  red
than  true  saffron  and  which  consists  of  the  flowers  of  safflower  or  zaffre  —
Carthamus  tinctorius  or  Carthamus  oxyacantha  or  Carthamus  palaestinus  (heading
No  1404).

Many seasoning plants which are not properly speaking spices are also excluded from this
chapter  and  classified  in  particular  in  chapters  7  and  12  (see  the  Explanatory  Notes  to
those  chapters).

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CHAPTER  10

CEREALS

General

Dried ears of cereal (e.g. maize) which have been bleached, dyed, impregnated or otherwise treated for ornamental
purposes  are  classified  in  subheading  0604 99 90. 

Cereals  may  remain  classified  in  this  chapter  although  they  have  undergone  heat  treatment  which  may  cause  the
grains  to  pregelatinize  and  sometimes  burst. 

1001

Wheat  and  meslin

1001 10 00

Durum  wheat

See  subheading  Note  1  to  this  chapter.

1001 90 91

Common  wheat  and  meslin  seed

Seeds are selected and may generally be distinguished by their packaging (e.g., in bags with
labels  showing  their  purpose)  and  by  their  higher  prices.

These  seeds  can  be  treated  to  protect  them  from  pests  or  birds,  after  sowing.

1003 00

Barley

1003 00 10

Seed

See  the  Explanatory  Notes  to  subheading  1001 90 91.

1006

Rice

See  Additional  Note  1  to  this  chapter.

1008

Buckwheat,  millet  and  canary  seed;  other  cereals

1008 90 10

Triticale

Triticale  is  a  hybrid  cereal  resulting  from  crossing  wheat  with  rye.  The  grain  is  generally
larger and more elongated than that of rye and often larger and more elongated than that
of  wheat;  the  outer  layer  is  wrinkled.

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CHAPTER  11

PRODUCTS  OF  THE  MILLING  INDUSTRY;  MALT;  STARCHES;  INULIN;  WHEAT  GLUTEN

1101 00

Wheat  or  meslin  flour

See  Note  2  to  this  chapter.

1102

Cereal  flours  other  than  of  wheat  or  meslin

1102 20 10
and
1102 20 90

See  Note  2  to  this  chapter.

Maize  (corn)  flour

For the determination of fat content, the analytical method set out in Annex I (Method A)
to  Commission  Directive  84/4/EEC  (OJ  L  15,  18.1.1984,  p.  29)  is  to  be  applied  in
accordance  with  Commission  Regulation  (EEC)  No  1748/85  (OJ  L  167,  27.6.1985,
p.  26).

1103

Cereal  groats,  meal  and  pellets

1103 11 10
to
1103 19 90

Groats  and  meal

1. See  Notes  2  and  3  to  this  chapter.

2. See  the  HS  Explanatory  Notes  to  heading  No  1103,  first  six  paragraphs.

3. — Products which do not comply with the sieving criteria laid down in Note 3 to this

chapter  are  classified  in  heading  No  1104.

— products which comply with the sieving criteria laid down in Note 3 to this chapter
but  which,  having  been  pearled,  are  in  the  form  of  round-shaped  grain  fragments,
fall  in  one  of  the  subheadings  of  heading  No  1104  covering  pearled  grains.

Of  maize  (corn)

For  the  determination  of  the  fat  content,  see  the  Explanatory  Notes  to  subheadings
1102 20 10  and  1102 20 90.

Pellets

See  the  HS  Explanatory  Notes  to  heading  No  1103,  last  paragraph.

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced
or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked
or  ground

The  flaked  grains  which  fall  within  subheadings  1104 11 90,  1104 12 90  and  1104 19 91
are  grains  which  have  been  hulled  and  rolled.

Other  worked  grains  (for  example,  hulled,  pearled,  sliced  or  kibbled)

See  the  HS  Explanatory  Notes  to  heading  No  1104,  second  paragraph,  (2)  to  (5).

1103 13 10
and
1103 13 90

1103 21 00
to
1103 29 90

1104

1104 21 10
to
1104 29 89

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1104 21 50

Pearled

In  addition  to  the  pearled  grains  referred  to  in  the  HS  Explanatory  Notes  to  heading  No
1104,  second  paragraph,  (4),  this  subheading  covers  grain  fragments  which,  having  been
pearled,  are  in  the  form  of  round  granules.

1104 21 90

Not  otherwise  worked  than  kibbled

This  subheading  covers  products  obtained  from  the  fragmentation  of  non-hulled  cereal
grains  which  do  not  comply  with  the  sieving  criteria  laid  down  in  Note  3  to  this
chapter.

1104 22 50

Pearled

See  the  Explanatory  Notes  to  subheading  1104 21 50.

1104 22 90

Not  otherwise  worked  than  kibbled

See  the  Explanatory  Notes  to  subheading  1104 21 90.

1104 23 30

Pearled

See  the  Explanatory  Notes  to  subheading  1104 21 50.

1104 23 90

Not  otherwise  worked  than  kibbled

1104 29 31
to
1104 29 39

1104 29 51
to
1104 29 59

1104 30 10
and
1104 30 90

1106

See  the  Explanatory  Notes  to  subheading  1104 21 90.

Broken  maize  grains  recovered  during  the  sifting  of  cleaned  unhulled  maize  grains  and
satisfying  the  criteria  laid  down  in  Note  2  (A)  to  this  chapter  are  classified  in  this
subheading  as  grains  ‘not  otherwise  worked  than  kibbled’.

Pearled

See  the  Explanatory  Notes  to  subheading  1104 21 50.

Not  otherwise  worked  than  kibbled

See  the  Explanatory  Notes  to  subheading  1104 21 90.

Germ  of  cereals,  whole,  rolled,  flaked  or  ground

See  the  HS  Explanatory  Notes  to  heading  No  1104,  second  paragraph,  (6).

Flour,  meal  and  powder  of  the  dried  leguminous  vegetables  of  heading  No  0713,
of  sago  or  of  roots  or  tubers  of  heading  No  0714  or  of  the  products  of
Chapter  8

The  terms  ‘flour’,  ‘meal’  and  ‘powder’  are  defined  in  Additional  Note  2  to  this  chapter.

Products  presented  in  paste  form  are  excluded  from  this  heading.

1107

Malt,  whether  or  not  roasted

1107 10 11
to
1107 10 99

Not  roasted

All malt in which the diastatic activity necessary for the saccharification of grain starch is
present  falls  in  these  subheadings.  Such  malt  includes  green  malt,  aerated  malt  and  kilned
malt, the latter often being subdivided commercially into pale malt (of the Pilsen type) and
dark  malt  (of  the  Munich  type).

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The  whole  malt  falling  within  these  subheadings  is  characterized  by  a  floury,  white,
crumbly kernel. However, in the case of dark malt (of the Munich type) the colour of the
kernel  in  about  10 %  of  the  grains  varies  from  yellow  to  brown.  The  kernels  have  a  dry,
crumbly  consistency.  When  milled,  they  produce  a  fine  soft  meal.

1107 20 00

Roasted

This  subheading  covers  any  malt  in  which  the  diastatic  activity  has  been  reduced  or  has
completely  disappeared  following  roasting  and  which,  consequently,  only  acts  during
brewing as an additive to the unroasted malt in order to give the beer a special colour and
flavour.

The  colour  of  the  kernels  in  such  malt  varies  from  dirty  white  to  black,  according  to  the
type.

This  subheading  includes:

1.

roasted  malt  which  has  been  roasted  without  prior  saccharification  or  after  partial
saccharification  according  to  the  degree  of  humidity  of  the  pale  malt  used.  This  malt
has  a  shiny  exterior  surface  and  its  endosperm  is  black  without  being  glassy;

2. caramelized  malt  of  which  the  sugar  formed  by  prior  saccharification  has  been
caramelized. The colour of this malt is dull yellow to pale brown; the endosperm in at
least  90 %  of  the  grains  is  glassy  in  appearance  and  dirty  white  to  dark  brown  in
colour. Diastatic activity is still present to some degree in very pale caramelized malt. A
proportion  of  10 %  of  non-caramelized  grains  may  occur.

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CHAPTER  12

OIL  SEEDS  AND  OLEAGINOUS  FRUITS;  MISCELLANEOUS  GRAINS,  SEEDS  AND  FRUIT;  INDUSTRIAL
AND  MEDICINAL  PLANTS;  STRAW  AND  FODDER

1201 00

Soya  beans,  whether  or  not  broken

Soya beans, (seeds of Glycine max), vary in colour between brown, green and black. They
contain  practically  no  starch  but  are  rich  in  protein  and  oil.

Special care should be taken with the tariff classification of some seeds marketed as ‘green
soya beans’ or ‘green beans’. These are often not soya beans but beans classified in heading
No  0713.

1202

Ground-nuts,  not  roasted  or  otherwise  cooked,  whether  or  not  shelled  or
broken

The  ground-nut  or  peanut,  the  seed  of  Arachis  hypogaea,  contains  a  high  level  of  edible
oil.

1206 00

Sunflower  seeds,  whether  or  not  broken

1206 00 91

Shelled;  in  grey  and  white  striped  shell

The  sunflower  seeds  of  this  subheading  are  usually  intended  for  the  production  of
confectionery,  for  bird  feed  or  for  immediate  consumption.  In  general  their  length  is  only
half  the  length  of  the  shell  which  can  exceed  2  cm.  These  seeds  normally  have  an  oil
content  of  approximately  30  to  35 %  by  weight.

1206 00 99

Other

This  subheading 
includes  sunflower  seeds  for  the  production  of  oil  for  human
consumption. They are normally delivered in their shell which is of uniform black colour.
In general, the length of the seeds and the shells are almost identical. These seeds normally
have  an  oil  content  of  approximately  40  to  45 %  by  weight.

1207

Other  oil  seeds  and  oleaginous  fruits,  whether  or  not  broken

1207 10 10
and
1207 10 90

1207 30 10
and
1207 30 90

1207 40 10
and
1207 40 90

Palm  nuts  and  kernels

See  the  HS  Explanatory  Notes  to  subheading  1207 10.

The  mesocarp  of  the  nuts  provides  palm  oil  while  the  seeds,  called  palm  kernels,  yield
palm-kernel  oil.

Castor  oil  seeds

Castor  oil  seeds,  also  called  castor  oil  beans,  palma  Christi  seed  or  castor  seed,  are  the
seeds  of  Ricinus  communis.

Sesamum  seeds

These  subheadings  cover  the  seeds  of  Sesamum  indicum.

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1207 50 10
and
1207 50 90

1207 92 10
and
1207 92 90

Mustard  seeds

Mustard  seeds  are  obtained  from  various  vegetable  species,  e.g.,  Sinapis  alba,  Brassica
hirta,  Brassica  nigra  and  Brassica juncea.

Shea  nuts  (karite  nuts)

These  subheadings  cover  the  seeds  of  Bassia parkii.

1207 99 99

Other

Provided  that  they  are  not  included  in  a  previous  subheading  of  this  heading,  fruit  and
seeds  mentioned  in  the  second  paragraph  of  the  HS  Explanatory  Notes  to  heading
No  1207  come  under  this  subheading.

This  subheading  also  includes  green  soft-skinned  pumpkin  seeds  genetically  lacking  the
suberized  outer  layer  of  the  seed  coat  (Cucurbita  pepo  L.  convar.  citrullinia  Greb.  var.
styriaca and Cucurbita pepo L. var. oleifera Pietsch). These pumpkins are mainly cultivated
for  their  oil  and  not  for  use  as  a  vegetable,  the  latter  seeds  coming  under  subheading
1209 91 90.

This  subheading  does  not  include  roasted  pumkin  seeds  (subheading  2008 19).

1208

Flours  and  meals  of  oil  seeds  or  oleaginous  fruits,  other  than  those  of  mustard

See  Note  2  to  this  chapter.

1209

Seeds,  fruit  and  spores,  of  a  kind  used  for  sowing

1209 11 00
and
1209 19 00

Beet  seed

These subheadings cover only seeds of salad beet or beetroot (Beta vulgaris var. conditiva),
fodder  beet  (Beta  vulgaris  var.  alba)  and  sugarbeet  (Beta  vulgaris  var.  altissima).

Also  included  here  are  seeds  called  monogerm  seeds,  obtained  either  through  genetic
process  or  by  segmentation  of  the  glomerules  (seed  called  segmented  or  pre-thinned),
whether  or  not  enveloped  by  a  coating,  the  most  common  being  clay-based.

1209 30 00

Seeds  of  herbaceous  plants  cultivated  principally  for  their  flowers

This  subheading  includes  the  seeds  of  herbaceous  plants  cultivated  exclusively  or  mainly
for  their  flowers  (flowers  for  cutting,  decoration,  etc.).  The  seeds  of  the  species  may  be
presented  on  a  support  medium,  e.g.  in  cellulose  wadding  or  in  peat.  This  subheading
includes  sweet  pea  seeds  (Lathyrus  odoratus).

1209 91 90

Other

This  subheading  includes  the  seeds  of  pumpkins  cultivated  as  vegetables  when  used  for
sowing,  for  eating  (e.g.,  in  salads),  in  the  food  industry  (e.g.,  in  bakery  products)  or  for
medicinal purposes.

See  also  the  Explanatory  Notes  to  subheading  1207 99 99.

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1209 99 10

Forest-tree  seeds

This subheading covers grains and other seeds of forest trees, even if they are intended for
the  production  of  ornamental  trees  of  shrubs  in  the  importing  country.

For  the  purposes  of  this  subheading,  the  term  ‘trees’  is  taken  to  mean  all  trees,  shrubs  or
shrublike  trees  whose  trunks,  stems  and  branches  are  of  a  woody  consistency.

This  subheading  covers  all  the  seeds  and  fruit  of  a  kind  used  for  sowing:

1.

trees of European as well as exotic species intended for the afforestation of land with a
view  to  the  production  of  timber  but  also  for  the  purpose  of  retaining  soils  or  as  a
defence  against  erosion;

2.

trees  used  for  ornamental  purposes  or  in  the  landscaping  of  parks,  public  or  private
gardens  or  for  lining  public  squares,  town  streets,  roads,  canals,  etc.

Among  the  trees  of  the  second  group  —  which  for  the  most  part  belong  to  the  same
species  as  those  of  the  first  group  —  are  included  those  trees  which  are  used  not  only  for
their shape or the colour of their foliage (e.g., certain types of poplar, maple, conifers, etc.)
but  also  for  their  flowers  (e.g.,  mimosa,  tamarisk,  magnolia,  lilac,  laburnum,  Japanese
cherry,  Judas  tree,  roses)  or  for  the  bright  colour  of  their  fruit  (e.g.,  cherry  laurel,
cotoneaster,  pyracantha  or  ‘fire-thorn’).

However, the following seeds and fruit are excluded from this subheading even if intended
to  be  used  for  sowing:

(a)

the  fruit  or  nuts  falling  within  chapter  8  (in  particular,  nuts,  e.g.,  chestnuts,  walnuts,
hazelnuts,  pecans,  almonds,  etc.);

(b)

the  seeds  and  fruits  falling  within  chapter  9  (e.g.,  juniper  seeds);

(c) oilseeds  and  oleaginous  nuts  falling  within  heading  Nos  1201 00  to  1207  (e.g.,

beechnuts,  palm  kernels).

This  subheading  also  excludes:

(a)

tamarind  seeds  (subheading  1209 99 99);  and

(b) acorns  and  horse  chestnuts  (subheading  2308 10 00).

1210

Hop  cones,  fresh  or  dried,  whether  or  not  ground,  powdered  or  in  the  form  of
pellets;  lupulin

1210 20 10

Hop  cones,  ground,  powdered  or  in  the  form  of  pellets,  with  higher  lupulin  content;
lupulin

In  addition  to  lupulin,  this  subheading  covers  the  products  with  higher  lupulin  content
obtained  by  milling  the  hop  cones  after  mechanical  removal  of  the  leaves,  stalks,  bracts
and  rachides.

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in
perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or
dried,  whether  or  not  cut,  crushed  or  powdered

1211 10 00

Liquorice  roots

This  subheading  covers  the  roots  of  liquorice  (Glycyrrhiza  glabra)  which  are  greyish
brown,  with  linear  markings;  the  interior  when  cut  is  dark  yellow.

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1211 20 00

Ginseng  roots

This  subheading  covers  the  roots  of  ginseng  (Panax  quinquefolium  and  Panax  ginseng).
The root is cylindrical to spindle-shaped, with circular wrinkles round the upper third; they
are  often  divided  into  several  branches.  The  outer  colour  ranges  from  yellowish  white  to
brown-yellow,  and  the  interior  is  white  and  farinaceous  (or  hard  like  horn  if  it  has  been
boiled  in  water).  This  subheading  also  covers  crushed  or  ground  ginseng  roots.

1211 90 30

Tonquin  beans

This subheading covers the seed of Dipteryx odorata (family Leguminosae). They are also
called  tonga  or  tonka  beans  and  coumaru.  They  contain  coumarin  and  are  used  in  the
perfumery  industry  and  in  the  manufacture  of  essences  for  diet  drinks.

1211 90 95

Other

Provided  that  they  are  not  included  in  a  previous  subheading  of  this  heading,  this
subheading  includes  plants,  parts  of  plants,  seeds  and  fruits,  mentioned  in  the  HS
Explanatory  Notes  to  heading  No  1211,  eleventh  paragraph,  and  the  following:

1. parts of the cannabis plant, whether or not mixed with inorganic or organic substances

(used  simply  as  extenders);

2.

‘orange peas’ or ‘orangettes’ which are immature, inedible oranges which fall soon after
the  tree  has  blossomed  and  gathered  dry,  with  a  view,  in  particular,  to  extraction  of
their  essential  oil  (petit-grain);

3.

leaves  of  dried  dandelion  (Taraxacum officinale);

4. dried  sorrel  (Rumex  acetosa);

5. dried  nasturtium  or  Indian  cress  (Tropaeolum  majus).

This  subheading  does  not  include  algae  (heading  No  1212)  or  pumpkin  seeds  (heading
No  1207  or  1209).

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled,
frozen  or  dried,  whether  or  not  ground;  fruit  stones  and  kernels  and  other
vegetable  products  (including  unroasted  chicory  roots  of  the  variety  Cichorium
intybus sativum) of a kind used primarily for human consumption, not elsewhere
specified  or  included

1212 10 10
to
1212 10 99

Locust  beans,  including  locust  bean  seeds

See  the  HS  Explanatory  Notes  to  heading  No  1212,  (A).

1212 20 00

Seaweeds  and  other  algae

See  the  HS  Explanatory  Notes  to  heading  No  1212,  (B).

1212 91 20
and
1212 91 80

Sugar  beet

These  subheadings  apply  only  to  non-desugared  beet  having  a  sucrose  content  generally
exceeding 60 % by weight calculated on the dry matter. Partly or wholly desugared, it falls
within  subheadings  2303 20 11  to  2303 20 90.

1212 99 10

Chicory  roots

See  the  HS  Explanatory  Notes  to  heading  No  1212,  (D),  third  paragraph.

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1212 99 90

Other

In  addition  to  the  products  cited  in  the  HS  Explanatory  Notes  to  heading  No  1212,  (D),
fourth  and  fifth  paragraphs,  this  subheading  includes:

1.

tubers  of  konjak  or  konnyaku,  whole,  ground  or  powdered;

2.

‘pollen  flour’  —  small  lumps  consisting  of  pollen  collected  by  bees  and  agglomerated
with  nectar,  honey  and  bees’  saliva.

Pumpkin  seeds  (heading  No  1207  or  1209)  are  not  included  in  this  subheading.

1214

Swedes,  mangolds,  fodder  roots,  hay,  lucerne  (alfalfa),  clover,  sainfoin,  forage
kale,  lupines,  vetches  and  similar  forage  products,  whether  or  not  in  the  form  of
pellets

1214 90 10

Mangolds,  swedes  and  other  fodder  roots

This  subheading  covers:

1. mangolds  (or  fodder  beet)  (Beta  vulgaris  var.  alba);

2.

swedes  or  rutabagas  (Brassica  napus  var.  napobrassica);

3. other  fodder  roots,  e.g.,  forage  turnips  and  forage  carrots.

The  various  species  and  varieties  of  Jerusalem  artichoke  (e.g.,  Helianthus  tuberosus)  are
classified in heading No 0714, while parsnips (Pastinaca sativa) are classified in chapter 7
as  vegetables  (heading  No  0706,  if  fresh  or  chilled).

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CHAPTER  13

LAC;  GUMS,  RESINS  AND  OTHER  VEGETABLE  SAPS  AND  EXTRACTS

1301

Lac;  natural  gums,  resins,  gum-resins  and  oleoresins  (for  example,  balsams)

1301 10 00

Lac

See  the  HS  Explanatory  Notes  to  heading  No  1301,  (I).

1301 20 00

Gum  Arabic

Gum Arabic (or acacia gum or Senegal gum) is presented in yellowish or reddish pieces, is
translucent  and  is  soluble  in  water  but  not  in  spirit.

1301 90 10
and
1301 90 90

1302

Other

These  subheadings  include  the  products  listed  in  the  HS  Explanatory  Notes  to  heading
No  1301,  (II),  second  paragraph,  (1)  (except  for  Gum  Arabic)  to  (6).

Vegetable  saps  and  extracts;  pectic  substances,  pectinates  and  pectates;  agar-agar
and  other  mucilages  and  thickeners,  whether  or  not  modified,  derived  from
vegetable  products

1302 11 00

Opium

See  the  HS  Explanatory  Notes  to  heading  No  1302,  (A),  (1).

1302 12 00

Of  liquorice

See  the  HS  Explanatory  Notes  to  heading  No  1302,  (A),  (2).

1302 14 00

Of  pyrethrum  or  of  the  roots  of  plants  containing  rotenone

See  the  HS  Explanatory  Notes  to  heading  No  1302,  (A),  (4)  and  (5).

1302 19 10

Of  Quassia  amara;  aloes  and  manna

See  the  HS  Explanatory  Notes  to  heading  No  1302,  (A),  (8),  (11)  and  (13).

1302 19 91

Medicinal

This  subheading  includes:

1.

the  medicinal  extracts  referred  to  in  the  HS  Explanatory  Notes  to  heading  No  1302,
(A),  (12);

2. extracts  and  tinctures  of  Cannabis,  whether  or  not  mixed  with  inorganic  or  organic

substances,  used  as  simple  extenders;

3. podophyllum;

4. curare;

5. purified  cassia  pulp  (aqueous  extract);

6.

the  extracts  of  vegetable  products  described  in  the  HS  Explanatory  Notes  to  heading
No  1211,  subject  to  their  being  used  mainly  in  medicine.

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1302 20 10
and
1302 20 90

Pectic  substances,  pectinates  and  pectates

These subheadings cover the products referred to in the HS Explanatory Notes to heading
No  1302,  (B).

1302 31 00

Agar-agar

See  the  HS  Explanatory  Notes  to  heading  No  1302,  (C),  (1).

1302 32 10
and
1302 32 90

Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean
seeds  or  guar  seeds

See  the  HS  Explanatory  Notes  to  heading  No  1302,  (C),  (2).

This subheading does not include guar seed endosperm, (‘guar splits’) in the form of small,
light-yellow,  irregularly-shaped  flakes  (heading  No  1404).

1302 39 00

Other

In  addition  to  the  products  listed  in  the  HS  Explanatory  Notes  to  heading  No  1302,  (C),
(3)  to  (5),  this  subheading  also  includes:

1.

the  extract  prepared  from  the  alga  Furcellaria  fastigiata,  harvested  on  the  coasts  of
Denmark,  which  is  obtained  in  the  same  way  and  put  up  in  the  same  form  as
agar-agar;

2. mucilages  derived  from  quince  seeds;

3. mucilages  derived  from  Iceland  moss;

4. carrageenin and calcium, sodium and potassium carrageenates, even when standardized
with  sugar  (e.g.,  sucrose,  glucose)  added  to  ensure  a  constant  activity  in  use.  The
content  of  added  sugar  generally  does  not  exceed  25 %.

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CHAPTER  14

VEGETABLE  PLAITING  MATERIALS:  VEGETABLE  PRODUCTS  NOT  ELSEWHERE  SPECIFIED  OR
INCLUDED

1401

Vegetable  materials  of  a  kind  used  primarily  for  plaiting  (for  example,  bamboos,
rattans,  reeds,  rushes,  osier,  raffia,  cleaned,  bleached  or  dyed  cereal  straw,  and
lime  bark)

1401 10 00

Bamboos

See  the  HS  Explanatory  Notes  to  heading  No  1401,  second  paragraph,  (1).

1401 20 00

Rattans

See  the  HS  Explanatory  Notes  to  heading  No  1401,  second  paragraph,  (2).

1401 90 00

Other

This subheading includes the products referred to in the HS Explanatory Notes to heading
No  1401,  second  paragraph,  (3)  to  (7).  The  leaves  of  different  species  of  Typha  (for
example, Typha  latifolia  or  cattail)  also  fall  in  this  subheading.

Vegetable  materials  of  a  kind  used  primarily  as  stuffing  or  as  padding  (for
example,  kapok,  vegetable  hair  and  eel-grass),  whether  or  not  put  up  as  a  layer
with  or  without  supporting  material

Kapok

See  the  HS  Explanatory  Notes  to  heading  No  1402,  third  paragraph,  (1).

1402

1402 10 10
to
1402 10 99

1402 90 00

Other

This subheading includes the products referred to in the HS Explanatory Notes to heading
No  1402,  third  paragraph,  (2)  to  (5).

1403

Vegetable  materials  of  a  kind  used  primarily  in  brooms  or  in  brushes  (for
example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or
bundles

1403 90 00

Other

This subheading includes the products referred to in the HS Explanatory Notes to heading
No  1403,  second  paragraph,  (1)  (except  for  broomcorn)  to  (6).

1404

Vegetable  products  not  elsewhere  specified  or  included

1404 10 00

Raw  vegetable  materials  of  a  kind  used  primarily  in  dyeing  or  tanning

See  the  HS  Explanatory  Notes  to  heading  No  1404,  second  paragraph,  (A).

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1404 20 00

Cotton  linters

See  the  HS  Explanatory  Notes  to  heading  No  1404,  (B).

1404 90 00

Other

This subheading includes the products referred to in the HS Explanatory Notes to heading
No  1404,  (C)  and  (D).

The teazle-heads referred to in the HS Explanatory Notes to heading No 1404, (D), (6) are
of  the  species  Dipsacus  sativus.

This  subheading  also  includes  guar  seed  endosperm  (‘guar  splits’)  in  the  form  of  small,
light-yellow, irregularly-shaped flakes.

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ANIMAL  OR  VEGETABLE  FATS  AND  OILS  AND  THEIR  CLEAVAGE  PRODUCTS;  PREPARED
EDIBLE  FATS;  ANIMAL  OR  VEGETABLE  WAXES

SECTION  III

ANIMAL  OR  VEGETABLE  FATS  AND  OILS  AND  THEIR  CLEAVAGE  PRODUCTS;  PREPARED  EDIBLE
FATS;  ANIMAL  OR  VEGETABLE  WAXES

CHAPTER  15

General

For the purposes of the subheadings of this chapter which include the term, ‘industrial uses’ is to be taken to apply
only  to  those  uses  which  involve  transformation  of  the  basic  product.

On  the  other  hand,  ‘technical  uses’,  a  term  also  found  in  some  subheadings,  implies  no  such  transformation.

Treatments  such  as  purification,  refining  or  hydrogenation  are  not  regarded  as  ‘industrial  uses’  or  ‘technical
uses’.

It  is  stressed  that  even  products  suitable  for  human  consumption  may  be  intended  for  technical  or  industrial
uses.

The  subheadings  of  this  chapter  which  are  devoted  to  products  for  technical  or  industrial  uses  other  than  the
manufacture  of  foodstuffs  for  human  consumption  include  oils  and  fats  for  the  manufacture  of  animal
feedingstuffs.

Additional  Note  1  (a) The fluid fraction of vegetable oils obtained by separating off the solid phase, for example,

by  cooling,  use  of  organic  solvents,  surfactants,  etc.,  cannot  be  considered  as  crude  oils.

1502 00

Fats  of  bovine  animals,  sheep  or  goats,  other  than  those  of  heading  No  1503

This heading includes in addition to rendered fats, unrendered fats, i.e., fat enclosed in its
cellular membranes.

The  following  are  therefore  included  in  this  heading:

1. unrendered  fats,  raw  or  in  the  form  of  tallow  (slaughterhouse  fat,  butcher’s  fat,

gut-dressing  fat);

2.

rendered  fats,  including:

(a)

‘Premier  jus’  fat  which  is  the  best  grade  of  edible  tallow;

(b)

‘Greaves’ fat;

(c)

‘Acid’  fat,  obtained  by  boiling  the  lowest  quality  unrendered  fat  in  an  aqueous
solution  of  sulphuric  acid  which  hydrolyses  the  albuminoid  substances  in  the
tissues,  thus  releasing  the  fat;

3.

fats  obtained  from  bones  or  waste  of  bovine  animals,  sheep  or  goats.

However,  this  heading  does  not  include  bone  and  marrow  oil  and  foot  oil  (heading
No  1506 00 00).

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1503 00

1503 00 11
and
1503 00 19

1503 00 30

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed
or  otherwise  prepared

Lard  stearin  and  oleostearin

These  subheadings  cover  the  products  referred  to  in  the  second  and  penultimate
paragraphs  of  the  HS  Explanatory  Notes  to  heading  No  1503.

Tallow  oil  for  industrial  uses  other  than  the  manufacture  of  foodstuffs  for  human
consumption

This subheading covers the product described in the fifth paragraph of the HS Explanatory
Notes  to  heading  No  1503  provided  that  it  is  intended  for  industrial  uses  other  than  the
manufacture  of  foodstuffs  for  human  consumption  (see  the  General  Explanatory  Notes  to
this  chapter).

1503 00 90

Other

In  addition  to  the  products  referred  to  in  the  third  and  fourth  paragraphs  of  the  HS
Explanatory  Notes  to  heading  No  1503,  this  subheading  includes  tallow  oil  which  does
not  meet  the  conditions  laid  down  in  subheading  1503 00 30,  for  example,  tallow  oil  for
technical  uses.

1504

Fats  and  oils  and  their  fractions,  of  fish  or  marine  mammals,  whether  or  not
refined,  but  not  chemically  modified

See  the  HS  General  Explanatory  Notes  to  this  chapter,  part  (A),  sixth  and  seventh
paragraphs.

1504 10 10
to
1504 10 99

Fish-liver  oils  and  their  fractions

See  the  HS  Explanatory  Notes  to  heading  No  1504,  second  paragraph.

1504 10 10

Of  a  vitamin  A  content  not  exceeding  2 500  IU/g

1504 10 91
and
1504 10 99

1504 20 10
and
1504 20 90

The  vitamin  A  content  of  the  liver  oil  obtained  from  gadidae  (cod,  haddock,  ling,  hake,
etc.)  generally  does  not  exceed  2 500  IU/g.

Other

The vitamin A content of the liver oil obtained from tunny-fish, halibut and several kinds
of  shark,  for  example,  generally  exceeds  2 500  IU/g.

Oils with an increased vitamin content remain classified in these subheadings provided that
they have not lost the character of fish-liver oil. This is, for example, the case of fish-liver
oils  with  a  vitamin  A  content  not  exceeding  100 000  IU/g.

Fats  and  oils  and  their  fractions,  of  fish,  other  than  liver  oils

These  subheadings  cover  the  fats  and  oils  obtained  from  all  species  of  fish,  and  their
fractions,  except  the  oils  extracted  exclusively  from  their  livers,  and  includes:

1. oils  obtained  from  herring  and  menhaden  (a  clupeid  similar  to  herring,  fished

exclusively  for  oil  extraction);

2. oils  obtained  from  the  residues  from  the  preserving  process,  of  less  value  than  the  oils
above.  Those  of  commercial  significance  are  the  oils  from  Clupeidae  residues,  the  oils
from  tunny-fish  and  bonito  residues  and  the  oils  from  Salmonidae residues;

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3. oils from residues from the fish trade which are of a very mixed composition and even

less value;

4.

fish  stearin,  which  is  described  in  the  fifth  paragraph  of  the  HS  Explanatory  Notes  to
heading  No  1504.

The  fats  and  oils  of  this  subheading  are  used  primarily  for  technical  and  industrial  uses
such  as  tanning,  paint  preparations,  cutting  oils.

1504 30 11
to
1504 30 90

Fats  and  oils  and  their  fractions,  of  marine  mammals

These  subheadings  include:

1. whale  oil  and  crude  sperm  oil  which  are  described  in  the  third  and  fourth  paragraphs

of  the  HS  Explanatory  Notes  to  heading  No  1504;

2. blubber  of  marine  mammals;

3. oils  from  pinnipeds  (seals,  walruses  and  sea-lions).

These  subheadings  cover  all  oils  of  marine  mammals,  and  their  fractions,  including  those
extracted  from  their  livers  such  as  sperm  whale  liver-oil  which,  being  very  rich  in  vitamin
A,  has  properties  similar  to  those  of  the  fish-liver  oils  of  subheadings  1504 10 10,
1504 10 91  and  1504 10 99.

1505

Wool  grease  and  fatty  substances  derived  therefrom  (including  lanolin)

1505 10 00

Wool  grease,  crude

See  the  first  paragraph  of  the  HS  Explanatory  Notes  to  heading  No  1505.

1505 90 00

Other

This  subheading  covers:

1.

2.

lanolin,  which  is  described  in  the  second,  third  and  fourth  paragraphs  of  the  HS
Explanatory  Notes  to  heading  No  1505;

fatty substances derived from wool grease (wool grease olein and wool grease stearin),
which  are  the  liquid  and  solid  parts  respectively  obtained  after  distilling  and  then
pressing  the  wool  grease.

1506 00 00

Other  animal  fats  and  oils  and  their  fractions,  whether  or  not  refined,  but  not  chemically
modified

This  heading  does  not  include  inedible  mixtures  or  preparations  of  animal  fats  and  oils,
e.g.,  slaughterhouse  fats  from  various  animals  or  mixtures  or  preparations  of  animal  and
vegetable  fats  and  oils,  e.g.,  waste  frying  fats  (heading  No  1518).

Soya-bean  oil  and  its  fractions,  whether  or  not  refined,  but  not  chemically
modified

Crude  oil,  whether  or  not  degummed

For a definition of the term ‘crude’, see Additional Note 1 to this chapter, paragraphs (a),
(b)  and  (c).

Other

These  subheadings  include  refined  soya-bean  oil.

1507

1507 10 10
and
1507 10 90

1507 90 10
and
1507 90 90

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1508

1508 10 10
and
1508 10 90

1508 90 10
and
1508 90 90

Ground-nut  oil  and  its  fractions,  whether  or  not  refined,  but  not  chemically
modified

Crude  oil

See  Additional  Note  1  (a)  and  (b)  to  this  chapter.

Other

These  subheadings  include  refined  ground-nut  oil.

1509

Olive  oil  and  its  fractions,  whether  or  not  refined,  but  not  chemically  modified

Olive  oil  falling  in  this  heading  must  meet  the  following  three  requirements:

1.

2.

3.

it must have been obtained solely from the treatment of the fruit of the olive tree (Olea
europaea  L.);

it  must  have  been  obtained  solely  by  mechanical  or  other  physical  means  (e.g.,  by
pressing),  thus  excluding  the  use  of  solvents  (see  Note  2  to  this  chapter);

it  must  have  been  re-esterified  or  mixed  with  other  oils,  including  olive-residue  oil
falling  within  heading  No  1510 00.

1509 10 10

Lampante  virgin  olive  oil

See  Additional  Note  2  (B)  (I)  to  this  chapter.

1509 10 90

Other

See  Additional  Note  2  (B)  (II)  to  this  chapter.

1509 90 00

Other

See  Additional  note  2  (C)  to  this  chapter.

This  subheading  includes  not  only  refined  olive  oil  but  also  refined  olive  oil  blended  with
virgin  olive oil.

1510 00

Other oils and their fractions, obtained solely from olives, whether or not refined,
but not chemically modified, including blends of these oils or fractions with oils or
fractions  of  heading  No  1509

This  heading  covers  only  those  oils  meeting  the  requirement  set  out  in  item  1  of  the
Explanatory  Note  to  heading  No  1509.  Like  those  falling  within  heading  No  1509,  oils
falling  within  heading  No  1510 00  must  not  have  been  re-esterified  or  mixed  with  other
oils,  i.e.,  oils  other  than  olive  oil,  but:

— they  may  be  extracted  by  means  of  solvents;

— they  may  be  blended  with  oils  or  fractions  falling  within  heading  No  1509;  the  most
common  blend  consists  of  a  mixture  of  refined  olive-residue  oil  and  virgin  olive  oil.

1510 00 10

Crude  oils

See  Additional  Note  2  (D)  to  this  chapter.

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1510 00 90

Other

This  subheading  includes  refined  olive-residue  oil  and  blends  of  refined  olive-residue  oil
with  virgin  olive  oil.

1511

Palm  oil  and  its  fractions,  whether  or  not  refined,  but  not  chemically  modified

1511 10 10
and
1511 10 90

1511 90 11
and
1511 90 19

1511 90 91
and
1511 90 99

Crude  oil

See  Additional  Note  1  (a)  and  (b)  to  this  chapter.

Crude palm oil decomposes more rapidly than other oils and consequently has a high free
fatty  acid  content.

Solid  fractions

These  subheadings  cover  palm  stearin.

Other

These  subheadings  include:

1.

refined  palm  oil;

2.

the fluid fraction of palm oil obtained when the solid phase is separated off by cooling
or by use of organic solvents or surfactants. This fraction (palm olein), which may have
a fatty acid composition in some cases very similar to that of unfractionated palm oil,
can  normally  be  distinguished  by  comparing  the  relative  proportions  of  its  component
triglycerides  with  that  of  typical  unfractionated  palm  oil.  The  triglycerides  containing
higher  number  carbon  atoms  (C52  and  C54)  are  found  in  greater  amounts  in  the  fluid
fraction  than  in  the  unfractionated  oil,  whereas  triglycerides  containing  the  relatively
lower  number  carbon  atoms  (C50  and  C48)  predominate  in  the  solid  fraction.

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not
refined,  but  not  chemically  modified

1512 11 91

Sunflower-seed  oil

See  Additional  Note  1  (a)  and  (b)  to  this  chapter  together  with  part  (A)  of  the  HS
Explanatory  Notes  to  heading  No  1512.

1512 11 99

Safflower  oil

See  Additional  Note  1  (a)  and  (b)  to  this  chapter  together  with  part  (B)  of  the  HS
Explanatory  Notes  to  heading  No  1512.

1512 19 91

Sunflower-seed  oil

This  subheading  includes  refined  sunflower-seed  oil.

1512 19 99

Safflower  oil

This  subheading  includes  refined  safflower  oil.

1512 21 10
to
1512 29 90

Cotton-seed  oil  and  its  fractions

See  the  HS  Explanatory  Notes  to  heading  No  1512,  part  (C).

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1515

1515 30 10
and
1515 30 90

1517

1517 10 10
and
1517 10 90

1521

1521 10 10
and
1521 10 90

Other  fixed  vegetable  fats  and  oils  (including  jojoba  oil)  and  their  fractions,
whether  or  not  refined,  but  not  chemically  modified

Castor  oil  and  its  fractions

Castor  oil  is  also  known  as  ‘palma  Christi  oil’  and  ‘kerva  oil’.

These  subheadings  do  not  cover  Curcas  oil  (or  purgative  oil)  extracted  from  the  seeds  of
the ‘Jatraopha curcas’ tree, of the Euphorbiaceae family, often called ‘American castor oil’
or  ‘wild  castor  oil’  (subheadings  1515 90 40  to  1515 90 99).

Margarine;  edible  mixtures  or  preparations  of  animal  or  vegetable  fats  or  oils  or
of fractions of different fats or oils of this chapter, other than edible fats or oils or
their  fractions  of  heading  No  1516

Margarine,  excluding  liquid  margarine

See  the  HS  Explanatory  Notes  to  heading  No  1517,  fourth  paragraph,  (A).

It should be noted that the water content is not a determining factor in the classification of
products  in  these  subheadings.

Vegetable  waxes  (other  than  triglycerides),  beeswax,  other  insect  waxes  and
spermaceti,  whether  or  not  refined  or  coloured

Vegetable  waxes

In  addition  to  the  producs  described  in  the  HS  Explanatory  Notes  to  heading  No  1521,
part  (I),  these  subheadings  include  coffee  wax,  which  occurs  naturally  in  all  parts  of  the
coffee  shrub  (beans,  parchment  skin,  leaves,  etc.)  and  is  a  by-product  of  the  manufacture
of decaffeinated coffee. It is black, has a coffee-like smell and is used in the manufacture of
certain  cleaning  products.

1521 90 91

Raw

This  subheading  includes  waxes  in  natural  combs.

1521 90 99

Other

1522 00

1522 00 31
and
1522 00 39

This  subheading  includes  waxes,  pressed  or  refined,  whether  or  not  bleached  or
coloured.

Degras;  residues  resulting  from  the  treatment  of  fatty  substances  or  animal  or
vegetable waxes

Containing  oil  having  the  characteristics  of  olive  oil

See  Additional  Note  3  to  this  chapter,  which  specifies  the  residues  which  are  excluded
from  these  subheadings.

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SECTION  IV

PREPARED  FOODSTUFFS;  BEVERAGES,  SPIRITS  AND  VINEGAR;  TOBACCO  AND
MANUFACTURED  TOBACCO  SUBSTITUTES

PREPARATIONS  OF  MEAT,  OF  FISH  OR  OF  CRUSTACEANS,  MOLLUSCS  OR  OTHER  AQUATIC
INVERTEBRATES

CHAPTER  16

General

For  the  classification  of  composite  food  preparations  (including  so-called  ‘prepared  meals’)  consisting  of,  for
example, sausage, meat, meat offal, fish or crustaceans, molluscs or other aquatic invertebrates or any combination
thereof, together with vegetables, spaghetti, sauce, etc., see Note 2 to this chapter and the HS General Explanatory
Notes  to  this  chapter,  penultimate  paragraph.

The second sentence of the first paragraph of Note 2 (classification in the heading corresponding to the component
which predominates by weight) shall also apply to determination of the subheadings. The foregoing does not apply,
however,  to  preparations  containing  liver  of  headings  Nos  1601 00  and  1602  (see  paragraph  2  of  the  Note).

Additional  Note  2

As a general rule, the cut from which a part is obtained is identifiable only where the part
measures  approximately  100 × 80 × 2  mm  or  more.

The  expression  ‘parts  thereof’  applies  solely  to  parts  when  the  cut  from  which  they  were
obtained  (e.g.,  hams)  can  be  determined  by  positive  means  rather  than  by  a  process  of
elimination.

1601 00

Sausages  and  similar  products,  of  meat,  meat  offal  or  blood;  food  preparations
based  on  these  products

The facted that products may be considered to be ‘sausages and similar products’ for trade
purposes  is  not  a  determing  factor  for  the  purposes  of  classification  in  this  heading.

Chopped  or  comminuted  meat  preparations  which  have  become  moulded  into  shape  as  a
result of being packed in cans or other rigid containers, whether or not cylindrical, are not
regarded  as  ‘sausages’  for  the  purposes  of  this  heading.

1601 00 10

Of  liver

This  subheading  includes  sausages  and  similar  products  containing  liver,  with  or  without
the  addition  of  meat,  meat  offal,  fat,  etc.,  provided  that  the  liver  gives  the  products  their
essential  character.  These  products  generally  cooked  and  sometimes  smoked,  are
recognizable  essentially  by  the  characteristic  taste  of  liver.

1601 00 91

Sausages,  dry  or  for  spreading,  uncooked

This subheading covers uncooked sausages provided they have been matured (for example,
by  drying  in  the  air)  and  are  ready  for  immediate  consumption.

Such  products  can  also  be  smoked,  provided  that  the  smoking  does  not  cause  a  total
coagulation of the albumins brought about by a heat-treatment such as smoking at a high
temperature.

Consequently,  this  subheading  covers  sausages  which  are  normally  eaten  in  slices  (such  as
salami,  Arles  sausages,  Plockwurst)  as  well  as  sausages  for  spreading,  for  example,
Teewurst.

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1601 00 99

Other

This  subheading  includes:

1.

sausages  and  the  like,  fresh,  which  have  not  undergone  any  maturing  process;

2. cooked  sausages,  for  example,  Frankfurter  sausages,  Strasbourg  sausages,  Vienna
sausages,  mortadellas,  sausages  made  from  chitterlings  known  as  ‘andouilles’  and
‘andouillettes’,  white  puddings,  black  puddings  and  other  similar  specialities.

1602

Other  prepared  or  preserved  meat,  meat  offal  or  blood

1602 10 00

Homogenized preparations

1602 20 11
to
1602 20 90

1602 31 11
to
1602 39 80

See  Subheading  Note  1  to  this  chapter.

Of  liver  of  any  animal

These  subheadings  cover  prepared  or  preserved  products  containing  liver,  whether  or  not
mixed  with  meat  or  other  meat  offal,  provided  that  the  liver  gives  the  products  their
essential  character.  The  main  products  of  these  subheadings  are  obtained  from  goose  or
duck  livers  (subheading  1602 20 11  or  1602 20 19).

Of  poultry  of  heading  No  0105

These  subheadings  include  poultry  and  parts  of  poultry  preserved  after  cooking.

These  products  include:

1. chicken  in  jelly;

2. halves  or  quarters  of  chicken  in  sauce  and  whole  legs  of  turkey,  goose  or  chicken,

whether  frozen  or  not;

3. poultry  pâté  (consisting  essentially  of  poultrymeat  to  which  veal,  pig  fat,  truffles  and

spices  have  been  added),  whether  or  not  frozen;

4. prepared  dishes  containing  poultrymeat  as  the  basic  ingredient  together  with  other
products  such  as  vegetables,  rice  or  products  of  the  macaroni  type  as  a  supplement  to
the meat dish itself. Examples of dishes within this category are preparations known as
‘chicken  with  rice’  and  ‘chicken  with  mushrooms’  as  well  as  frozen  prepared  poultry
dishes  put  up  on  a  tray,  holding  separately  the  meat  itself  and  the  various  other
items.

In  determining  the  percentage  of  poultrymeat  or  offal,  the  weight  of  any  bones  must  be
disregarded.

1602 31 11

Containing  exclusively  uncooked  turkey  meat

See  Additional  Note  1  to  this  chapter.

1602 32 11

Uncooked

See  Additional  Note  1  to  this  chapter.

1602 39 21

Uncooked

See  Additional  Note  1  to  this  chapter.

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1602 41 10
and
1602 41 90

1602 42 10
and
1602 42 90

1602 49 11
to
1602 49 50

Hams  and  cuts  thereof

See  Additional  Note  2  to  this  chapter  for  the  scope  of  the  term  ‘cuts  thereof’  and  the
relevant  Explanatory  Notes.

Chopped  or  finely  comminuted  preparations  are  excluded  from  these  subheadings,  even  if
they  are  made  from  hams  or  cuts  thereof.

Shoulders  and  cuts  thereof

See  Additional  Note  2  to  this  chapter  for  the  scope  of  the  term  ‘cuts  thereof’  and  the
relevant  Explanatory  Notes.

Chopped  or  finely  comminuted  preparations  are  excluded  from  these  subheadings,  even  if
they  are  made  from  shoulders  or  cuts  thereof.

Of  domestic  swine

For the determination of the percentages of meat or meat offal of any kind, including fats
of any kind or origin, see Commission Regulation (EEC) No 226/89 (OJ L 29, 31.1.1989,
p.  11).

In  determining  these  percentages  gelatines  and  sauces  shall  not  be  taken  into  account.

1602 49 15

Other  mixtures  containing  hams  (legs),  shoulders,  loins  or  collars,  and  parts  thereof

See  Additional  Note  2  to  this  chapter  for  the  scope  of  the  term  ‘parts  thereof’  and  the
relevant  Explanatory  Notes.

Mixtures falling within this subheading must contain at least one of the cuts (and/or parts
thereof)  referred  to  in  the  title  of  the  subheading,  though  that  cut  need  not  confer  on  the
mixture  of  its  essential  character.  The  mixture  may  also  contain  meat  or  meat  offal  of
other  animals.

1602 50 10

Uncooked;  mixtures  of  cooked  meat  or  offal  and  uncooked  meat  or  offal

See  Additional  Note  1  to  this  chapter.

1602 90 61

Uncooked;  mixtures  of  cooked  meat  or  offal  and  uncooked  meat  or  offal

See  Additional  Note  1  to  this  chapter.

1602 90 72
and
1602 90 74

Uncooked;  mixtures  of  cooked  meat  or  offal  and  uncooked  meat  or  offal

See  Additional  Note  1  to  this  chapter.

1604

Prepared  or  preserved  fish;  caviar  and  caviar  substitutes  prepared  from  fish  eggs

See  Subheading  Note  2  to  this  chapter.

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1604 14 16

Fillets  known  as  ‘loins’

This  subheading  covers  only  fillets  within  the  meaning  of  the  HS  Explanatory  Notes  to
heading  No  0304,  (1)  which  have  the  three  following  characteristics:

— cooked;

— packed,  without  a  liquid  covering  medium,  in  bags  (or  wrappers)  of  a  kind  used  for

packaging  food,  whether  or  not  vacuum-packed  or  heat-sealed;  and

— frozen.

1604 19 31

Fillets  known  as  ‘loins’

See  the  Explanatory  Notes  to  subheading  1604 14 16.

1604 20 05

Preparations  of  surimi

See  the  Explanatory  Notes  to  subheading  0304 90 05.

The  preparations  falling  within  this  subheading  are  made  from  surimi  mixed  with  other
products  (e.g.,  flour,  starch,  proteins,  the  meat  of  crustaceans,  spices,  flavourings  and
colourings).  They  are  subjected  to  heat  treatment  and  generally  presented  in  a  frozen
state.

1605

Crustaceans,  molluscs  and  other  aquatic  invertebrates,  prepared  or  preserved

See  Subheading  Note  2  to  this  chapter.

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CHAPTER  17

SUGARS  AND  SUGAR  CONFECTIONERY

1701

Cane  or  beet  sugar  and  chemically  pure  sucrose,  in  solid  form

1701 11 10
to
1701 12 90

Raw  sugar  not  containing  added  flavouring  or  colouring  matter

See  Subheading  Note  1  to  this  chapter.

These  subheadings  include:

1. certain  white  unrefined  sugars;

2. brown  sugars  with  a  low  degree  of  polarization,  obtained  from  the  second  and  third
strikes  in  the  sugar  manufacturing  process  and  ranging  in  colour  from  yellow  to  dark
brown  as  a  result  mainly  of  the  molasses  they  contain,  having  a  sucrose  content
generally  between  85  and  98 %  by  weight;

3.

less  pure  sugars  resulting  from  the  refining  process  or  from  the  manufacture  of  sugar
candy,  e.g.,  fourths,  pieces  and  brown  sugars.

1701 11 10
and
1701 11 90

1701 12 10
and
1701 12 90

Cane  sugar

See  the  HS  Explanatory  Notes  to  subheadings  1701 11  and  1701 12.

Beet  sugar

See  the  HS  Explanatory  Notes  to  subheadings  1701 11  and  1701 12.

1701 91 00

Containing  added  flavouring  or  colouring  matter.

Flavoured or coloured sugars are classified in this subheading even if their sucrose content
is  below  99,5 %  by  weight.

1701 99 10

White  sugar

See  Additional  Note  3  to  this  chapter.

The white sugars of this subheading are sugars, whether or not refined, which are generally
white  in  colour  because  of  their  high  sucrose  content  (99,5 %  by  weight  and  over).

For  the  determination  of  the  sucrose  content  of  white  sugar  in  relation  to  Additional
Note  3  of  chapter  17  the  polarimetric  method  set  out  in  Commission  Directive
79/796/EEC,  Annex  II,  method  10,  is  to  be  applied  (OJ  L  239,  22.9.1979,  p.  24).

Other  sugars,  including  chemically  pure  lactose,  maltose,  glucose  and  fructose,  in
solid  form;  sugar  syrups  not  containing  added  flavouring  or  colouring  matter;
artificial  honey,  whether  or  not  mixed  with  natural  honey;  caramel

Lactose  and  lactose  syrup

See  the  HS  Explanatory  Notes  to  heading  No  1702,  (A),  (1),  and  (B),  first  paragraph.

1702

1702 11 00
and
1702 19 00

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1702 30 10

Isoglucose

1702 30 51
to
1702 30 99

See  Additional  Note  5  to  this  chapter.

Other

For the purposes of calculating the percentage weight of glucose, the expression ‘in the dry
state’  shall  be  taken  to  exclude  both  free  water  and  water  of  crystallization.

1702 40 10

Isoglucose

See  Additional  Note  5  to  this  chapter.

1702 60 10

Isoglucose

See  Additional  Note  5  to  this  chapter.

1702 60 80

Inulin  syrup

See  Additional  Note  6  (a)  to  this  chapter.

1702 90 30

Isoglucose

See  Additional  Note  5  to  this  chapter.

1702 90 80

Inulin  syrup

See  Additional  Note  6  (b)  to  this  chapter.

1702 90 99

Other

This  subheading  includes:

1. maltose,  other  than  chemically  pure  maltose;

2.

invert sugar;

3.

sucrose  syrups  (other  than  maple  syrup),  neither  coloured  nor  flavoured;

4.

the  products  inaccurately  called  ‘high-test  molasses’  obtained  by  hydrolysis  and
concentration  of  raw  can  juice  and  used  mainly  as  a  nutritive  medium  in  the
manufacture  of  antibiotics  and  also  for  the  manufacture  of  ethyl  alcohol;

5.

lactulose,  other  than  chemically  pure  lactulose.

1703

Molasses  resulting  from  the  extraction  or  refining  of  sugar

1703 10 00

Cane  molasses

See  the  HS  Explanatory  Notes  to  subheading  1703 10.

1704

Sugar  confectionery  (including  white  chocolate),  not  containing  cocoa

1704 10 11
to
1704 10 99

Chewing  gum,  whether  or  not  sugar-coated

These  subheadings  cover  sweetened  chewing  gum,  characterized  by  the  presence  of  chicle
gum or other similar non-edible products, irrespective of the form in which they are put up
(slabs,  sugar-coated  lozenges,  balls,  etc.),  including  ‘bubble  gum’.

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1704 90 10

Liquorice  extract  containing  more  than  10 %  by  weight  of  sucrose  but  not  containing
other  added  substances

This  subheading  covers  only  liquorice  extract  containing  more  than  10 %  by  weight  of
sucrose, without the addition of any other sugars, flavourings or other substances, whether
or  not  put  up  in  the  form  of  cakes,  sticks,  pastilles,  etc.

Liquorice extract prepared as confectionery by the addition of other substances falls within
subheading  1704 90 99  irrespective  of  the  proportion  of  sucrose.

1704 90 30

White  chocolate

See  the  HS  Explanatory  Notes  to  heading  No  1704,  second  paragraph,  (vi).

1704 90 51
to
1704 90 99

Other

These  subheadings  cover  most  of  the  sugar  preparations  commonly  known  as  ‘sweets’  or
‘confectionery’.  These  preparations  remain  classified  in  these  subheadings  even  if  they
contain  potable  spirits  or  an  alcohol-based  liqueur.

These  subheadings  also  include  pastes  for  the  manufacture  of  fondant,  marzipan,  nougat,
etc.,  which  are  semi-manufactured  products  used  in  confectionery  and  generally  put  up  as
blocks  or  cakes.  These  semi-manufactures  remain  classified  in  these  subheadings  even  if
their  sugar  content  is  later  increased  in  the  course  of  processing  into  final  products,
provided  they  are  specifically  intended  by  their  composition  to  be  used  only  in
manufacturing  a  certain  type  of  confectionery.

These  subheadings  exclude:

(a) edible ices, even where presented as bars attached to a stick in the manner of lollipops

(heading  No  2105 00);

(b) confectionery  containing  cocoa  mixed  in  varying  proportions  with  confectionery  not

containing  cocoa  and  packaged  for  sale  as  a  mixture  (heading  No  1806).

1704 90 51

Pastes,  including  marzipan,  in  immediate  packings  of  a  net  content  of  1  kg  or  more

See  the  HS  Explanatory  Notes  to  heading  No  1704,  second  paragraph,  (iv)  and  (ix).

This  subheading  includes  sugar-coating  or  glazing  mixes.

1704 90 55

Throat  pastilles  and  cough  drops

See  the  HS  Explanatory  Notes  to  heading  No  1704,  second  paragraph,  (v).

1704 90 61

Sugar  coated  (panned)  goods

This  subheading  covers  sugar  confectionery  goods,  such  as  sugar  coated  almonds  with  a
hard  sugar  coating  or  shell.  ‘Panned’  sweets  are  obtained  by  putting  the  centre  of  a  sweet
(e.g.,  an  almond)  into  a  pan  of  sugar  syrup;  when  the  pan  is  rotated,  the  centre  collects
sugar.  On  cooling,  the  sugar  forms  a  distinct  outer  coating.

1704 90 65

Gum  confectionery  and  jelly  confectionery,  including  fruit  pastes  in  the  form  of  sugar
confectionery

Gum confectionery and jelly confectionery are products made from gelling agents (such as
gum arabic, gelatine, pectin and certain starches) together with sugar and flavourings. They
take  various  forms,  for  example,  human  or  animal  shapes.

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1704 90 71

Boiled  sweets,  whether  or  not  filled

Boiled sweets are hard, sometimes brittle, and may be clear or opaque in appearance. They
consist essentially of sugars which have been boiled and to which small quantities of other
substances  (except  fats)  have  been  added  to  achieve  a  large  variety  of  flavours,
consistencies  and  colours.  Such  products  may  also  contain  a  central  filling.

1704 90 75

Toffees,  caramels  and  similar  sweets

Toffees,  caramels  and  similar  sweets  are  products  which,  like  boiled  sweets,  are  obtained
by  boiling  sugar  but  contain  added  fat.

1704 90 81

Compressed  tablets

Compressed  tablets  are  sugar  confectionery  presented  in  various  forms  obtained  by
compression,  with  or  without  a  binder.

1704 90 99

Other

This  subheading  covers  sugar  confectionery  not  included  in  previous  subheadings.  It
includes:

1.

fondants;

2. marzipan  in  packages  for  immediate  consumption  having  a  net  content  of  less  than

1  kg  (marzipan  in  other  packages:  subheading  1704 90 51);

3. nougat;

4.

liquorice  extract  put  up  as  confectionery.

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CHAPTER  18

COCOA  AND  COCOA  PREPARATIONS

1801 00 00

Cocoa  beans,  whole  or  broken,  raw  or  roasted

Cocoa beans contain (by weight) 49 to 54 % of a fat called cocoa butter, 8 to 10 % starch,
8 to 10 % protein, 1 to 2 % theobromine, 5 to 10 % tanins (catechine or ‘cocoa red’), 4 to
6 %  cellulose,  2  to  3 %  minerals,  sterols  (vitamin  D)  and  various  ferments.

1803

Cocoa  paste,  whether  or  not  defatted

This  heading  includes  cocoa  paste,  whether  or  not  in  pieces,  but  treated  with  alkaline
substances  to  increase  its  solubility.  This  heading  does  not  include  cocoa  paste  treated  in
such  a  way  but  having  the  form  of  a  powder  (heading  No  1805).

1805 00 00

Cocoa  powder,  not  containing  added  sugar  or  other  sweetening  matter

Cocoa  powder  to  which  small  quantities  of  lecithin  (about  5 %  by  weight)  have  been
added  remains  classified  in  this  heading  since  the  purpose  is  to  increase  the  capacity  of
cocoa  powder  to  form  dispersions  in  liquids  and  thereby  facilitate  the  preparation  of
cocoa-based  beverages  (soluble  cocoa).

1806

Chocolate  and  other  food  preparations  containing  cocoa

1806 20 10

Containing  31 %  or  more  by  weight  of  cocoa  butter  or  containing  a  combined  weight  of
31 %  or  more  of  cocoa  butter  and  milk  fat

This subheading includes the products generally known as ‘chocolate couverture’ and ‘milk
chocolate  couverture’.

1806 20 30

Containing  a  combined  weight  of  25 %  or  more,  but  less  than  31 %  of  cocoa  butter  and
milk  fat

This  subheading  includes  the  products  generally  known  as  ‘milk  chocolate’.

1806 20 50

Containing  18 %  or  more  by  weight  of  cocoa  butter

This  subheading  includes  the  products  generally  known  as  ‘plain  chocolate’.

1806 20 70

Chocolate  milk  crumb

Chocolate  milk  crumb  is  obtained  by  vacuum  drying  an  intimate  aqueous  mix  of  sugar,
milk and cocoa; it is generally used for the manufacture of milk chocolate. It may take the
form of irregular, friable pieces or be in the form of powder. Chocolate milk crumb usually
contains  by  weight  between  35  and  70 %  of  sugar,  between  15  and  50 %  of  milk  solids
and  between  5  and  30 %  of  cocoa.

The  specialized  crumb-making  process  brings  about 
ingredients.

the  crystallization  of 

these

1806 20 95

Other

This  subheading  covers  other  preparations  of  cocoa,  in  particular,  praline  paste  and
chocolate  spread.

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1806 31 00

Filled

See  the  HS  Explanatory  Notes  to  subheading  1806 31.

1806 32 10

With  added  cereal,  fruit  or  nuts

1806 90 11
and
1806 90 19

This  subheading  includes  solid  blocks,  slabs  and  bars  of  chocolate  containing  cereal,  fruit
or  nuts,  whether  or  not  in  pieces,  embedded  throughout  the  chocolate.

Chocolates,  whether  or  not  filled

As  regards  the  term  ‘filled’,  the  HS  Explanatory  Notes  to  subheading  1806 31  apply,
mutatis  mutandis.

These  subheadings  cover  products  normally  capable  of  being  consumed  in  a  single
mouthful,  consisting  of:

— filled  chocolate;  or

— a  combination  of  chocolates  with  any  edible  substance,  in  layers;  or

— a  mixture  of  chocolates  with  any  edible  foodstuff.

1806 90 11

Containing  alcohol

Assortments  of  chocolate  in  which  some  chocolates  contain  alcohol  and  some  do  not  are
to  be  classified  under  General  Interpretative  Rule  3  (b).

1806 90 19

Other

See  the  Explanatory  Notes  to  subheading  1806 90 11.

1806 90 31

Filled

As  regards  the  term  ‘filled’,  the  HS  Explanatory  Notes  to  subheading  1806 31  apply,
mutatis  mutandis.

This  subheading  includes  filled  chocolate  Easter  eggs  and  other  novelty  shapes.

1806 90 39

Not  filled

This  subheading  includes  chocolate  vermicelli,  flakes  and  the  like,  and  solid  or  hollow
chocolate  eggs  and  figurines.

1806 90 50

Sugar  confectionery  and  substitutes  therefor  made  from  sugar  substitution  products,
containing cocoa

This  subheading  covers  sugar  confectionery  of  heading  No  1704,  e.g.,  toffees  and
sugar-coated  goods,  to  which  cocoa  has  been  added.

1806 90 60

Spreads  containing  cocoa

This subheading covers chocolate spreads put up in immediate packings with a net content
of  2  kg  or  less.

1806 90 90

Other

This subheading includes certain powders containing cocoa for the manufacture of creams,
edible  ice-cream,  desserts  and  similar  preparations  subject  to  the  exclusions  set  out  in  the
HS  General  Explanatory  Notes  to  this  chapter.

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PREPARATIONS  OF  CEREALS,  FLOUR,  STARCH  OR  MILK;  PASTRYCOOKS’  PRODUCTS

CHAPTER  19

General

The  ‘cocoa  powder  content’  of  products  of  this  chapter  is  calculated  by  multiplying  the  sum  of  the  contents  of
theobromine  and  caffeine  by  a  factor  of  31.

The  theobromine  and  caffeine  contents  are  determined  by  HPLC  (High  Performance  Liquid  Chromatography).

1901

Malt  extract;  food  preparations  of  flour,  meal,  starch  or  malt  extract,  not
containing cocoa or containing less than 40 % by weight of cocoa calculated on a
totally  defatted  basis,  not  elsewhere  specified  or  included;  food  preparations  of
goods of heading Nos 0401 to 0404, not containing cocoa or containing less than
5 %  by  weight  of  cocoa  calculated  on  a  totally  defatted  basis,  not  elsewhere
specified  or  included

1901 20 00

Mixes  and  doughs  for  the  preparation  of  bakers’  wares  of  heading  No  1905

This  subheading  includes  the  dough  mixes  referred  to  in  the  HS  Explanatory  Notes  to
heading  No  1901,  (II),  eighth  paragraph,  (7).

This subheading does not include dried or cooked wafers of flour or starch, whether or not
intended  to  be  used  in  bakers’  wares  (heading  No  1905).

1901 90 11
and
1901 90 19

Malt  extract

See  the  HS  Explanatory  Notes  to  heading  No  1901,  (I).

Malt  extract  contains  dextrines,  maltose,  proteins,  vitamins,  enzymes  and  flavouring.

These  subheadings  do  not  include  preparations  for  infants,  put  up  for  retail  sale,  which
contain malt extracts even where malt extract is one of the main constituents (subheading
1901 10 00).

1902

Pasta,  whether  or  not  cooked  or  stuffed  (with  meat  or  other  substances)  or
otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
cannelloni;  couscous,  whether  or  not  prepared

1902 20 91

Cooked

This  subheading  also  covers  pre-cooked  pasta.

1902 40 90

Other

This subheading covers prepared couscous, e.g., couscous put up with meat, vegetables and
other  ingredients,  provided  the  meat  content  does  not  exceed  20 %  by  weight  of  the
preparation.

1904

Prepared  foods  obtained  by  the  swelling  or  roasting  of  cereals  or  cereal  products
(for  example,  corn  flakes);  cereals  (other  than  maize  (corn))  in  grain  form  or  in
the form of flakes or other worked grains (except flour and meal), pre-cooked, or
otherwise  prepared,  not  elsewhere  specified  or  included

See  Notes  3  and  4  to  this  chapter.

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1904 10 10
to
1904 10 90

1904 20 10
to
1904 20 99

1904 90 10
and
1904 90 90

1905

Prepared  foods  obtained  by  the  swelling  or  roasting  of  cereals  or  cereal  products

Products  obtained  by  the  process  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  1904,  (A),  fourth  paragraph,  including  products  obtained  from  other  cereals,  remain
classified  here  when  they  are  transformed,  after  swelling,  into  flours,  groats  or  pellets.

These subheadings include irregularly shaped  packing materials, even  when rendered unfit
for  human  consumption,  produced  by  the  extrusion  of  products  such  as  corn  meal.

Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal
flakes  and  roasted  cereal  flakes  or  swelled  cereals

See  the  HS  Explanatory  Notes  to  heading  No  1904,  (B).

Other

See  the  HS  Explanatory  Notes  to  heading  No  1904,  (C).

Bread,  pastry,  cakes,  biscuits  and  other  bakers’  wares,  whether  or  not  containing
cocoa;  communion  wafers,  empty  cachets  of  a  kind  suitable  for  pharmaceutical
use,  sealing  wafers,  rice  paper  and  similar  products

This heading does not include uncooked dough, in any form, for the production of bread,
pastries,  cakes,  biscuits  and  other  bakers’  wares  whether  or  not  containing  cocoa
(subheading  1901 20 00).

1905 10 00

Crispbread

1905 20 10
to
1905 20 90

1905 30 11
to
1905 30 99

See  the  HS  Explanatory  Notes  to  heading  No  1905,  paragraph  (A)  (4).

This  subheading  also  covers  such  products  obtained  by  extrusion.

Gingerbread  and  the  like

See  the  HS  Explanatory  Notes  to  heading  No  1905,  paragraph  (A)  (6).

These  subheadings  do  not  include  ‘speculoos’  or  Russian  bread  (‘patience’).

Sweet  biscuits;  waffles  and  wafers

See  Additional  Notes  1  and  2  to  this  chapter  and  the  HS  Explanatory  Notes  to  heading
No  1905,  paragraphs  (A)  (8)  (b)  and  (9).

These  subheadings  include  such  products  obtained  by  extrusion.

1905 30 30

Containing  8 %  or  more  by  weight  of  milk  fats

This  subheading  includes  butter  biscuits.

1905 30 51

Sandwich  biscuits

This  subheading  covers  products  consisting  of  a  distinct  layer  of  any  foot  substance
between  two  layers  of  biscuit.  The  filling  may  be,  for  example,  chocolate,  jam,  fondant
cream  or  nut  paste.

1905 30 91
and
1905 30 99

Waffles  and  wafers

See Additional Note 2 to this chapter and the HS Explanatory Notes to heading No 1905,
paragraph  (A)  (9).

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1905 30 91

Salted,  whether  or  not  filled

1905 40 10
and
1905 40 90

1905 90 20

This  subheading  includes  savoury  waffles  containing  cheese.

Rusks,  toasted  bread  and  similar  toasted  products

See  the  HS  Explanatory  Notes  to  heading  No  1905,  paragraph  (A)  (5).

Communion  wafers,  empty  cachets  of  a  kind  suitable  for  pharmaceutical  use,  sealing
wafers,  rice  paper  and  similar  products

See  the  HS  Explanatory  Notes  to  heading  No  1905,  paragraph  (B).

1905 90 30

Bread,  not  containing  added  honey,  eggs,  cheese  or  fruit,  and  containing  by  weight  in  the
dry  matter  state  not  more  than  5 %  of  sugars  and  not  more  than  5 %  of  fat

The  term  ‘bread’  includes  products  of  different  sizes.

This subheading includes ordinary bread in its various forms, special breads such as gluten
bread  for  diabetics  and  ships’  biscuits.

1905 90 45

Biscuits

See  the  HS  Explanatory  Notes  to  heading  No  1905,  paragraphs  (A)  (8)  (a)  and  (c).

1905 90 55

Extruded  or  expanded  products,  savoury  or  salted

See  the  HS  Explanatory  Notes  to  heading  No  1905,  paragraphs  (A)  (7)  and  (15).

1905 90 60

With  added  sweetening  matter

This subheading includes all fine bakers’ wares not covered by preceding subheadings, e.g.,
cakes,  pastries  and  meringues.

1905 90 90

Other

This  subheading  includes  quiches,  pizzas  and  types  of  bread  not  included  within
subheadings  1905 90 30  and  1905 90 60.

This  subheading  includes  irregularly  shaped  packing  materials,  even  when  rendered  unfit
for  human  consumption,  produced  by  the  extrusion  of  starch.

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CHAPTER  20

PREPARATIONS  OF  VEGETABLES,  FRUIT,  NUTS  OR  OTHER  PARTS  OF  PLANTS

Note  4

For the determination of the dry weight content of tomato juice, the analytical method set
out  in  the  Annex  to  Commission  Regulation  (EEC)  No  1979/82  (OJ  L  214,  22.7.1982,
p.  12)  is  to  be  applied.

Additional  Note  1

In  order  to  determine  the  acid  content  of  the  product,  aliquot  proportions  of  the  liquid
and  solid  parts  of  the  goods  should  be  homogenized.

2001

Vegetables,  fruit,  nuts  and  other  edible  parts  of  plants,  prepared  or  preserved  by
vinegar  or  acetic  acid

See  Note  3  to  this  chapter.

See  Additional  Note  1  to  chapter  21  for  the  distinction  between  products  falling  within
this  heading  and  sauces.

2001 90 10

Mango  chutney

For  the  purposes  of  this  subheading  and  subheading  2103 90 10,  mango  chutney  means  a
preparation  of  pickled  mangoes  to  which  various  products  such  as  ginger,  dried  grapes,
pepper  and  sugar  have  been  added.

Whereas  the  mango  chutney  falling  within  this  subheading  contains  pieces  of  fruit,  the
mango  chutney  falling  within  subheading  2103 90 10  takes  the  form  of  a  completely
homogenized  sauce,  the  consistency  of  which  varies  in  thickness.

2001 90 50

Mushrooms

This  subheading  does  not  include  mushrooms  which  have  only  been  provisionally
preserved by the processes specified in heading No 0711, e.g., by a strong brine containing
vinegar  or  acetic  acid.

2002

Tomatoes  prepared  or  preserved  otherwise  than  by  vinegar  or  acetic  acid

See  Additional  Note  1  to  chapter  21  for  the  distinction  between  products  falling  within
this  heading  and  sauces.

2002 10 10
and
2002 10 90

2002 90 11
to
2002 90 99

Tomatoes,  whole  or  in  pieces

These  subheadings  include  tomatoes,  whole  or  in  pieces,  whether  or  not  peeled,  preserved
by sterilizing.

Other

These subheadings include tomato purée, whether or not in cake form, tomato concentrate
and tomato juice, the dry weight content of which is 7 % or more. It also includes tomato
powder  obtained  by  dehydrating  tomato  juice;  however,  it  does  not  include  powder
resulting  from  grinding  the  flakes  obtained  by  drying  tomatoes  previously  cut  into  slices,
which  falls  within  subheading  0712 90 30.

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Other  vegetables  prepared  or  preserved  otherwise  than  by  vinegar  or  acetic  acid,
frozen,  other  than  products  of  heading  No  2006

See  Note  3  to  this  chapter.

This  heading  does  not  cover  preparations  of  products  falling  within  heading  No  0714
which  are  not  considered  to  be  vegetables  (subheading  2001 90 40,  2006 00 38,
2006 00 99  or  2008 99 99).

2004 10 10

Cooked,  not  otherwise  prepared

This subheading includes the products referred to in the HS Explanatory Notes to heading
No  2004,  second  paragraph,  (1).

2004 10 91
and
2004 10 99

Other

These  subheadings  include  the  products  referred  to  in  the  HS  Explanatory  Notes  to
heading  No  2004,  second  paragraph,  (3).

2004 90 50

Peas  (Pisum  sativum)  and  immature  beans  of  the  species  Phaseolus  spp.,  in  pod

For  the  purposes  of  this  subheading,  ‘beans  in  pod’  is  to  be  taken  to  mean  only  beans  of
the genera Phaseolus and Vigna picked before maturity, the whole pod of which is edible.
The  pod  may  be  of  various  colours  such  as  uniform  green,  green  with  grey  or  blue
markings,  or  yellow  (wax  beans).

2005

Other  vegetables  prepared  or  preserved  otherwise  than  by  vinegar  or  acetic  acid,
not  frozen,  other  than  products  of  heading  No  2006

The  Explanatory  Notes  to  heading  No  2004  apply  to  this  heading.

See  Additional  Note  1  to  chapter  21  for  the  distinction  between  products  falling  within
this  heading  and  sauces.

This heading covers the product known as ‘papad’, which is made of sheets of dried dough
prepared  from  flour  of  leguminous  vegetables,  salt,  spices,  oil,  raising  agents  and  in  some
cases  small  amounts  of  cereal  flour  or  rice  flour.

2005 10 00

Homogenized vegetables

See  Subheading  Note  1  to  this  chapter.

2005 20 80

Other

This  subheading  includes  potatoes,  sliced  or  chipped,  pre-cooked  in  fat  or  oil,  chilled  and
vacuum-packed.

Olives

These  subheadings  cover  the  olives  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  2005,  fourth  paragraph,  (1),  whether  or  not  stuffed  with  vegetables  (pimentoes  or
sweet  peppers,  for  example),  fruit  or  nuts  (almonds,  for  example)  or  a  mixture  of
vegetables  and  fruit  or  nuts.

Vegetables,  fruit,  nuts,  fruit-peel  and  other  parts  of  plants,  preserved  by  sugar
(drained,  glacé  or  crystallized)

With  a  sugar  content  exceeding  13 %  by  weight

See  Additional  Note  2  to  this  chapter  as  regards  sugar  content.

2005 70 10
and
2005 70 90

2006 00

2006 00 31
to
2006 00 38

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2007

Jams,  fruit  jellies,  marmalades,  fruit  or  nut  purée  and  fruit  or  nut  pastes,  being
cooked  preparations,  whether  or  not  containing  added  sugar  or  other  sweetening
matter

See  Additional  Note  2  to  this  chapter  as  regards  sugar  content.

This heading does not include fruit purées obtained by sieving then brought to the boil in a
vacuum,  the  texture  and  chemical  composition  of  which  have  not  been  changed  by  the
heat  treatment  (heading  No  2008).

2007 10 10
to
2007 10 99

2008

Homogenized preparations

See  Subheading  Note  2  to  this  chapter.

Fruit,  nuts  and  other  edible  parts  of  plants,  otherwise  prepared  or  preserved,
whether  or  not  containing  added  sugar  or  other  sweetening  matter  or  spirit,  not
elsewhere  specified  or  included

See  Additional  Note  2  to  this  chapter  as  regards  sugar  content.

See  Additional  Note  3  to  this  chapter  as  regards  added  sugar.

See  Additional  Note  4  to  this  chapter  as  regards  spirit  content.

See  Additional  Note  1  to  chapter  21  for  the  distinction  between  products  falling  within
this  heading  and  sauces.

2008 11 10
to
2008 19 99

Nuts,  ground-nuts  and  other  seeds,  whether  or  not  mixed  together

These  subheadings  include  the  products  referred  to  in  the  HS  Explanatory  Notes  to
heading  No  2008,  second  paragraph,  (1)  and  (2),  including  mixtures  thereof.

These  subheadings  also  include  such  products:

1. which  have  been  flaked  or  crushed,  used  in  particular  in  pastries;  or

2. which  have  been  ground  or  otherwise  crushed,  in  the  form  of  paste,  whether  or  not

containing  other  added  substances.

However,  these  subheadings  exclude  pastes  for  making  marzipan,  nougat,  etc.  (heading
No  1704).

2008 19 11
to
2008 19 99

Other,  including  mixtures

These subheadings cover nuts and other seeds, excluding groundnuts, and mixtures of nuts
and  other  seeds,  even  those  in  which  groundnuts  predominate.

2008 30 51

Grapefruit  segments

For  the  purposes  of  this  subheading,  ‘segments’  means  the  natural  sections  of  the  fruit,
whole.

The  presence  of  small  quantities  of  broken  segments,  not  resulting  from  a  deliberate
process,  does  not  affect  classification  in  this  subheading.

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2008 30 71

Grapefruit  segments

See  the  Explanatory  Notes  to  subheading  2008 30 51.

2008 60 51

Sour  cherries  (Prunus  cerasus)

This subheading covers cherries with a slightly sour flavour, produced by different varieties
of  the  species  Prunus  cerasus  L.

2008 60 61

Sour  cherries  (Prunus  cerasus)

See  the  Explanatory  Notes  to  subheading  2008 60 51.

2008 60 71

Sour  cherries  (Prunus  cerasus)

See  the  Explanatory  Notes  to  subheading  2008 60 51.

2008 60 91

Sour  cherries  (Prunus  cerasus)

See  the  Explanatory  Notes  to  subheading  2008 60 51.

2009

Fruit  juices  (including  grape  must)  and  vegetable  juices,  unfermented  and  not
containing  added  spirit,  whether  or  not  containing  added  sugar  or  other
sweetening  matter

See  Note  5  to  this  chapter  as  regards  unfermented  juice  not  containing  added  spirit.

See  Additional  Note  5  to  this  chapter  as  regards  added  sugar.

2009 11 11
to
2009 11 99

2009 50 10
and
2009 50 90

Frozen

See  the  HS  Explanatory  Notes  to  subheading  2009 11.

Tomato  juice

See  Note  4  to  this  chapter  and  the  relevant  Explanatory  Notes.

2009 60 51

Concentrated

See  Additional  Note  6  to  this  chapter.

2009 60 71

Concentrated

See  Additional  Note  6  to  this  chapter.

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CHAPTER  21

MISCELLANEOUS  EDIBLE  PREPARATIONS

Additional  Note  2

This  Additional  Note  covers  in  particular  maltodextrins.

2101

Extracts, essences and concentrates, of coffee, tea or maté and preparations with a
basis of these products or with a basis of coffee, tea or maté; roasted chicory and
other  roasted  coffee  substitutes,  and  extracts,  essences  and  concentrates  thereof

2101 11 11

With  a  coffee-based  dry  matter  content  of  95 %  or  more  by  weight

This  subheading  covers  extracts,  essences  and  concentrates  of  coffee  in  the  form  of
powder,  granules,  flakes,  blocks  and  any  other  solid  form.

2101 11 19

Other

This  subheading  includes  products  in  liquid  or  in  paste  form  (even  frozen).  Such  products
are  used  in  particular  for  food  preparations  (e.g.,  to  produce  chocolates,  cakes  and
pastries, ice-cream).

2101 30 19

Other

This  subheading  includes  non-germinated  barley  grains,  husked,  roasted  and  usable  in  the
production  of  beer  as  a  colouring  and  flavouring  agent,  or  as  a  coffee  substitute.

2102

Yeasts  (active  or  inactive);  other  single-cell  micro-organisms,  dead  (but  not
including  vaccines  of  heading  No  3002);  prepared  baking  powders

2102 10 10

Culture  yeast

See  the  HS  Explanatory  Notes  to  heading  No  2102,  part  (A),  third  paragraph,  (4).

These  yeasts  are  cultured  on  special  mediums  for  specific  uses,  in  particular  for  distilling
and  wine-making.  With  them  it  is  possible  to  achieve  highly  precise  characteristics  in
fermented  products.

2102 20 11
and
2102 20 19

Inactive yeasts

These yeasts, described in the HS Explanatory Notes to heading No 2102, part (A), fourth
and fifth paragraphs, are commonly sold as ‘food industry yeast’. They are usually put up
as  powder,  chips  or  granules.

2102 20 90

Other

See  the  HS  Explanatory  Notes  to  heading  No  2102,  part  (B).

2102 30 00

Prepared  baking  powders

See  the  HS  Explanatory  Notes  to  heading  No  2102,  part  (C).

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Sauces  and  preparations  therefor;  mixed  condiments  and  mixed  seasonings;
mustard  flour  and  meal  and  prepared  mustard

See  Additional  Note  1  to  this  chapter.

2103 90 10

Mango  chutney,  liquid

For  the  purposes  of  this  subheading,  mango  chutney  means  a  preparation  of  pickled
mangoes  to  which  various  products  such  as  ginger,  dried  grapes,  pepper  and  sugar  have
been  added.

The  mango  chutney  of  this  subheading  is  in  the  form  of  a  sauce,  in  a  more  or  less  liquid
state,  completely  homogenized.

2103 90 30

Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from
1,5  to  6 %  by  weight  of  gentian,  spices  and  various  ingredients  and  from  4  to  10 %  of
sugar,  in  containers  holding  0,5  litre  or  less

The products referred to in this subheading are concentrated liquid alcoholic preparations,
deriving  their  particular  flavour,  which  is  both  bitter  and  strongly  aromatic,  from  the
gentian  roots  used  in  their  manufacture,  in  combination  with  various  spices  and  aromatic
substances.

These  concentrated  aromatic  bitters  constitute  additives  intended  for  use  both  as
flavourings  in  drinks  (cocktails,  syrups,  soft  drinks,  etc.)  and  as  seasonings  to  be  used  in
the  same  way  as  sauces  and  mixed  condiments  in  cooked  food  and  pastries  (soups,
prepared  meat,  fish  or  vegetable  dishes,  sauces,  delicatessen  products,  fruit  compotes  and
fruit  salads,  fruit  tarts,  desserts,  sorbets,  etc.).

These  aromatic  bitters  are  generally  sold  as  ‘Angostura  bitters’.

2104

Soups  and  broths  and  preparations  therefor;  homogenized  composite  food
preparations

2104 20 00

Homogenized  composite  food  preparations

The  expression  ‘homogenized  composite  food  preparations’  is  defined  in  Note  3  to  this
chapter.

2105 00

Ice  cream  and  other  edible  ice,  whether  or  not  containing  cocoa

For the purposes of this heading ‘ice cream and other edible ice’ means food preparations,
whether  or  not  put  up  for  retail  sale,  whether  or  not  containing  cocoa  or  chocolate  (even
as a coating), which are in a solid or paste-like state as a result of freezing and which are
intended  to  be  eaten  in  that  state.

The  essential  characteristic  of  these  products  is  that  they  revert  to  a  liquid  or  semi-liquid
state  at  an  ambient  temperature  of  about  0 °C.

However, preparations which, although they have all the appearance of edible ices, do not
possess  the  essential  characteristic  described  above,  fall  within  heading  No  1806,  heading
No  1901  or  heading  No  2106,  as  appropriate.

The  products  of  this  heading  have  very  varied  names  (water  ices,  ice  cream,  cassata,
Neapolitan  slices,  etc.)  and  are  put  up  in  varied  forms;  they  may  contain  cocoa  or
chocolate, sugar, vegetable fat or milkfat, milk (whether or not skimmed), fruit, stabilizers,
flavourings,  colouring,  etc.

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The  total  content  of  these  fats  does  not,  in  general  exceed  15 %  by  weight  of  the  finished
product. However, certain specialities, for the manufacture of which a large proportion of
cream  is  used,  may  contain  a  total  of  about  20 %  by  weight  of  fat.

In  the  production  of  certain  edible  ices,  air  is  incorporated  into  the  raw  materials  used  in
order  to  increase  the  volume  of  the  finished  product  (expansion).

See  also  the  HS  Explanatory  Notes  to  heading  No  2105,  especially  with  reference  to
exclusions.

2106

Food  preparations  not  elsewhere  specified  or  included

2106 10 20
and
2106 10 80

Protein  concentrates  and  textured  protein  substances

See the HS Explanatory Notes to heading No 2106, second paragraph, (6), excluding that
part  referring  to  protein  hydrolysates.

These  subheadings  exclude  concentrated  milk  proteins  (subheading  0404 90  or  heading
No  3504 00 00).

When  determining  the  sucrose  content  for  the  purposes  of  classification  within  these
subheadings  the  content  of  the  invert  sugar  expressed  as  sucrose  must  be  taken  into
account.

2106 90 10

Cheese  fondues

See  Additional  Note  3  to  this  chapter.

2106 90 20

Compound alcoholic preparations, other than those based on odoriferous substances, of a
kind  used  for  the  manufacture  of  beverages

See  the  HS  Explanatory  Notes  to  heading  No  2106,  second  paragraph,  (7).

See  Additional  Note  4  to  this  chapter.

This  subheading  excludes  similar  compound  preparations  having  an  alcoholic  strength  by
volume  not  exceeding  0,5 %  vol  (subheading  2106 90 92  or  2106 90 98).

2106 90 30

Isoglucose  syrups

2106 90 92
and
2106 90 98

See  Additional  Note  5  to  this  chapter.

Other

See  the  HS  Explanatory  Notes  to  heading  No  2106,  second  paragraph,  (1)  to  (5),  (8)  to
(11)  and  (13)  to  (16)  and  the  third  paragraph  of  the  Explanatory  Notes  to  subheadings
2106 10 20  and  2106 10 80.

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CHAPTER  22

BEVERAGES,  SPIRITS  AND  VINEGAR

General

Where  a  distinction  is  made  in  this  chapter  between  products  in  containers  holding  two  litres  or  less  and  those
holding  more  than  two  litres,  the  quantity  to  be  taken  into  consideration  is  the  volume  of  liquid  contained  in  the
containers  and  not  the  capacity  of  the  containers.

This  chapter  covers  —  in  so  far  as  they  are  not  medicaments  —  tonic  preparations  which,  even  though  they  are
taken  in  small  quantities,  for  example,  by  the  spoonful,  are  suitable  for  direct  consumption  as  beverages.
Non-alcoholic  tonic  preparations  which  require  dilution  before  consumption  do  not  fall  within  chapter  22
(generally  heading  2106).

Additional  Note  1  (b) The  potential  alcoholic  strength  by  volume  is  to  be  calculated  by  multiplying  the  mass  of
the sugars (calculated in kilograms of invert sugar) contained in 100 litres of the product in
question  by  a  factor  of  0,6.

2201

2201 10 11
to
2201 10 99

2201 10 11
and
2201 10 19

Waters,  including  natural  or  artificial  mineral  waters  and  aerated  waters,  not
containing  added  sugar  or  other  sweetening  matter  nor  flavoured;  ice  and  snow

Mineral  waters  and  aerated  waters

These subheadings cover the products referred to in the HS Explanatory Notes to heading
No  2201,  paragraphs  (B)  and  (C).

These  subheadings  do  not  include  natural  mineral  water  in  aerosol  containers  for  use  in
the  care  of  the  skin  (heading  3304)

Natural  mineral  waters

‘Natural  mineral  waters’  means  water  which  comply  with  the  relevant  version  of  Council
Directive  80/777/EEC  (OJ  L  229  of  30.8.1980,  p.  1).

2201 90 00

Other

This subheading includes the products referred to in the HS Explanatory Notes to heading
No  2201,  paragraphs  (A)  and  (D).

This subheading also covers water vapour and natural water, filtered, sterilized, purified or
softened.

2202

Waters,  including  mineral  waters  and  aerated  waters,  containing  added  sugar  or
other  sweetening  matter  or  flavoured,  and  other  non-alcoholic  beverages,  not
including  fruit  or  vegetable  juices  of  heading  No  2009

The  expression  ‘non-alcoholic  beverages’  is  defined  in  Note  3  to  this  chapter.

2202 10 00

Waters,  including  mineral  waters  and  aerated  waters,  containing  added  sugar  or  other
sweetening  matter  or  flavoured

The  soft  drinks  referred  to  in  the  HS  Explanatory  Notes  to  heading  No  2202,  paragraph
(A),  are  covered  by  this  subheading.

The  presence  of  anti-oxidants,  vitamins,  stabilizers  or  quinine  do  not  affect  the
classification  of  soft  drinks.

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This  subheading  includes  liquid  products,  composed  of  water,  sugar  and  flavourings,  put
up in a plastic bag and intended to be made in the home into ice-lollies by freezing in the
refrigerator.

2202 90 91
to
2202 90 99

Other,  containing  by  weight  of  fat  obtained  from  the  products  of  heading  Nos  0401  to
0404

These  subheadings  include  the  liquid  product  known  commercially  as  ‘filled  milk’,
provided it is a beverage ready for consumption.  ‘Filled  milk’ is a product with a basis  of
skimmed milk or powdered skimmed milk to which are added refined vegetable fats or oils
in a quantity almost identical to the quantity of natural fat extracted from the initial whole
milk.  This  beverage  is  classified  in  the  subdivisions  of  these  subheadings  according  to  its
milkfat  content.

2204

Wine  of  fresh  grapes,  including  fortified  wines;  grape  must  other  than  that  of
heading  No  2009

See  Additional  Note  1  (a)  to  this  chapter  as  regards  actual  alcoholic  strength  by  volume.

2204 10 11
to
2204 10 99

Sparkling wine

See  Subheading  Note  1  to  this  chapter.

2204 10 11

Champagne

Champagne  is  a  sparkling  wine  produced  in  the  French  province  of  Champagne  from
grapes  exclusively  harvested  in  that  province.

2204 21 10

Wine  other  than  that  referred  to  in  subheading  2204 10  in  bottles  with  ‘mushroom’
stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure
due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a
temperature  of  20 °C

This  subheading  covers:

1. wine,  put  up  in  bottles  with  ‘mushroom’  stoppers,  which  does  not  comply  with  the

definition  of  ‘sparkling  wine’  in  Subheading  Note  1  to  this  chapter;

2. wine,  put  up  otherwise  than  in  bottles  with  ‘mushroom’  stoppers,  with  an  excess

pressure  of  not  less  than  1  bar  but  less  than  3  bar  at  20 °C.

Cork  stoppers  complying  with  the  sketch  below,  and  similar  stoppers  made  of  plastic
materials,  are  considered  to  be  ‘mushroom’  stoppers.

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2204 21 11
to
2204 21 99

2204 21 11
to
2204 21 78

2204 21 81
and
2204 21 82

Other

See  Additional  Notes  3  and  4  to  this  chapter.

The  non-volatile  constituents  of  the  total  dry  extract  within  the  meaning  of  Additional
Note  3  (A)  include  sugars,  glycerol,  tannins,  tartaric  acid,  colouring  matter  and  salts.

Quality  wines  produced  in  specified  regions

See  Additional  Note  5  to  this  chapter.

Quality  wines  produced  in  specified  regions

See  Additional  Note  5  to  this  chapter.

2204 21 93

Tokay  (Aszu  and  Szamorodni)

See  Additional  Note  3  (B)  (b)  to  this  chapter.

2204 21 97

Tokay  (Aszu  and  Szamorodni)

See  Additional  Note  3  (B)  (b)  to  this  chapter.

2204 29 10

2204 29 12
to
2204 29 99

2204 29 12
to
2204 29 58

2204 29 81
and
2204 29 82

Wine  other  than  that  referred  to  in  subheading  2204 10  in  bottles  with  ‘mushroom’
stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure
due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a
temperature  of  20 °C

The  Explanatory  Notes  to  subheading  2204 21 10  apply,  mutatis  mutandis.

Other

See  Additional  Notes  3  and  4  to  this  chapter.

Quality  wines  produced  in  specified  regions

See  Additional  Note  5  to  this  chapter.

Quality  wines  produced  in  specified  regions

See  Additional  Note  5  to  this  chapter.

2204 29 93

Tokay  (Aszu  and  Szamorodni)

See  Additional  Note  3  (B)  (b)  to  this  chapter.

2204 29 97

Tokay  (Aszu  and  Szamorodni)

See  Additional  Note  3  (B)  (b)  to  this  chapter.

2204 30 10

In  fermentation  or  with  fermentation  arrested  otherwise  than  by  the  addition  of  alcohol

See  Additional  Note  2  in  connection  with  Additional  Notes  1  (a),  1  (b)  and  1  (c)  to  this
chapter.

2204 30 92

Concentrated

See  Additional  Note  6  to  this  chapter.

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2204 30 96

Concentrated

See  Additonal  Note  6  to  this  chapter.

2205

Vermouth  and  other  wine  of  fresh  grapes  flavoured  with  plants  or  aromatic
substances

Wines  covered  by  this  heading  and  described  in  the  HS  Explanatory  Notes  to  heading
No  2205  include:

1. beverages  known  as  ‘Marsala  all’uovo’,  ‘Marsala  alla  mandorla’  and  ‘Crema  di
Marsala  all’uovo’,  which  are  based  on  Marsala  wine,  and  flavoured  with  egg  yolks,
almonds  and  other  aromatic  materials;

2. wine-based  beverages  known  as  ‘Sangria’,  flavoured  with  lemon  or  orange,  for

example.

See  Additional  Note  7  to  this  chapter.  Products  having  an  actual  alcoholic  strength  by
volume  of  less  than  7 %  vol  fall  within  heading  No  2206 00.

2206 00

Other  fermented  beverages  (for  example,  cider,  perry,  mead);  mixtures  of
fermented  beverages  and  mixtures  of  fermented  beverages  and  non-alcoholic
beverages,  not  elsewhere  specified  or  included

2206 00 10

Piquette

2206 00 31
to
2206 00 89

2206 00 31
and
2206 00 39

2206 00 51
to
2206 00 89

See  Additional  Note  8  to  this  chapter.

Other

These subheadings include the products described in the HS Explanatory Notes to heading
No  2206,  second  paragraph,  (1)  to  (10).

Sparkling

See  Additional  Note  9  to  this  chapter  as  regards  sparkling.

As  regards  mushroom  stoppers 
Explanatory  Notes  to  subheading  2204 21 10,  final  paragraph.

in  the  abovementioned  Additional  Note,  see  the

Still,  in  containers  holding

These subheadings include beverages which are not the product of the natural fermentation
of  the  must  of  fresh  grapes  but  are  produced  from  concentrated  grape  must.  This  must  is
stable  and  can  be  stored  for  use  as  required.

The  fermentation  process  is  usually  started  with  yeast.  Sugar  may  also  be  added  to  the
must  before  or  during  fermentation.  The  product  obtained  by  this  process  may  finally  be
sweetened,  fortified  or  blended.

2207

Undenatured  ethyl  alcohol  of  an  alcoholic  strength  by  volume  of  80 %  vol  or
higher;  ethyl  alcohol  and  other  spirits,  denatured,  of  any  strength

2207 10 00

Undenatured  ethyl  alcohol  of  an  alcoholic  strength  by  volume  of  80 %  vol  or  higher

See  the  HS  Explanatory  Notes  to  heading  No  2207,  except  for  the  fourth  paragraph.

Spirituous  beverages  (e.g.,  gin,  vodka)  fall  within  subheadings  2208 20 12  to  2208 90 78
regardless  of  their  alcoholic  strength.

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2207 20 00

Ethyl  alcohol  and  other  spirits,  denatured,  of  any  strength

See  the  HS  Explanatory  Notes  to  heading  No  2207,  fourth  paragraph.

2208

Undenatured  ethyl  alcohol  of  an  alcoholic  strength  by  volume  of  less  than  80 %
vol;  spirits,  liqueurs  and  other  spirituous  beverages

Spirits,  liqueurs  and  other  spirituous  beverages  of  heading  No  2208  are  alcoholic  liquids
generally  intended  for  human  consumption  and  are  prepared:

— either directly by distilling (with or without added flavouring) natural fermented liquids
such  as  wine  or  cider,  or  previously  fermented  fruit,  marc,  grain  or  other  vegetable
products,  or

— by  simply  adding  various  aromatic  substances,  and  sometimes  sugar,  to  alcohol

produced  by  distillation.

The  various  spirituous  beverages  are  described  in  the  HS  Explanatory  Notes  to  heading
No  2208,  third  paragraph,  (1)  to  (17).

As  regards  undenatured  spirits,  it  should  be  noted  that  they  remain  classified  in  this
heading even if they have an alcoholic strength of 80 %  vol  or  higher,  whether  or  not  the
product  is  ready  for  consumption  as  a  drink.

This  heading  does  not  cover  alcoholic  beverages  obtained  by  fermentation  (headings
Nos  2203 00  to  2206 00).

Whiskies

Whisk(e)y is a spirit distilled from a mash of cereals and marketed at an alcoholic strength
by  volume  of  40 %  vol  or  higher  either  in  bottles  or  in  other  containers.

Scotch  Whisky  is  whisky  distilled  and  matured  in  Scotland.

Whiskies  with  added  aerated  water  (whisky-soda)  are  excluded  from  these  subheadings
and  fall  within  subheading  2208 90 69  or  2208 90 78.

Malt  whisky,  in  containers  holding

Scotch  malt  whisky  is  a  spirit  which  is  produced  by  distilling  a  fermented  mash  of  only
malted barley.

Blended  whisky,  in  containers  holding

Scotch  blended  whisky  is  produced  by  blending  two  or  more  Scotch  malt  and/or  Scotch
grain whiskies.

Other,  in  containers  holding

These  subheadings  include  all  other  Scotch  whiskies,  in  particular,  Scotch  grain  whisky
which  is  produced  from  malted  barley  and  unmalted  cereals.

Rum  and  tafia

See  the  HS  Explanatory  Notes  to  heading  No  2208,  third  paragraph,  (3),  provided  the
products  of  these  subheadings  retain  their  organoleptic  characteristics.

2208 30 11
to
2208 30 88

2208 30 32
and
2208 30 38

2208 30 52
and
2208 30 58

2208 30 72
and
2208 30 78

2208 40 11
to
2208 40 99

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2208 50 11
and
2208 50 19

2208 60 11
to
2208 60 99

2208 70 10
and
2208 70 90

2208 90 11
and
2208 90 19

2208 90 33
and
2208 90 38

Gin,  in  containers  holding

Gin  is  a  spirituous  beverage  generally  obtained  by  simple  or  successive  distillations  of
rectified  cereal  spirits  or  ethyl  alcohol  with  juniper  berries  and  other  aromatic  substances
(e.g.,  coriander,  angelica  root,  anise,  ginger).

For  the  purposes  of  these  subheadings,  only  spirituous  beverages  having  the  organoleptic
characteristics  of  gin  are  regarded  as  gin.

The  following,  for  example,  are  consequently  excluded  from  these  subheadings:

(a) Geneva  (subheading  2208 50 91  or  2208 50 99);

(b) Aquavit  (subheading  2208 90 57  or  2208 90 74);

(c) Kranawitter  (subheading  2208 90 57  or  2208 90 74).

Vodka

See  the  HS  Explanatory  Notes  to  heading  No  2208,  third  paragraph,  (5).

Liqueurs  and  cordials

See  the  HS  Explanatory  Notes  to  heading  No  2208,  first  paragraph,  (B),  and  third
paragraph.

Arrack,  in  containers  holding

Arrack  is  a  spirit  manufactured,  using  a  special  yeast,  from  sugar-cane  molasses  or  from
molasses  of  the  sweet  juices  of  plants  and  of  rice.

Arrack should not be confuses with raki which is obtained by redistilling raisin or dry fig
spirits  with  aniseed  and  falls  within  subheading  2208 90 57  or  2208 90 74.

Plum,  pear  or  cherry  spirit  (excluding  liqueurs),  in  containers  holding

Plum,  pear  and  cherry  spirits  are  spirituous  beverages  obtained  exclusively  by  fermenting
and  distilling  plum,  pear  or  cherry  musts.

As  regards  the  terms  plums  and  cherries,  see  the  HS  Explanatory  Notes  to  heading  No
0809.

2208 90 48

Other

For  the  purposes  of  this  subheading  spirits  distilled  from  fruit  are  spirituous  beverages
obtained  exclusively  by  alcoholic  fermentation  and  distillation  of  fruit  (other  than  plums,
pears  or  cherries),  e.g.,  from  apricots,  bilberries,  raspberries,  blackberries,  black  currants,
white  currants,  red  currants,  strawberries,  apples,  including  spirits  obtained  from  cider.
Calvados  falls  within  subheading  2208 90 45.

2208 90 57

Other

This  subheading  includes  aniseed  spirits,  raki,  agave  spirits  (e.g.,  tequila,  mezcal),  spirits
distilled from aromatic herbs, ‘digestive’ bitters, aquavit, kranawitter, spirits distilled from
roots  (e.g.,  gentian  spirits),  sorghum  spirits.

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2208 90 69

Other  spirituous  beverages

In addition to the beverages referred to in the HS Explanatory Notes to heading No 2208,
third  paragraph,  (14)  to  (17),  the  subheading  also  includes:

1.

spirituous  beverages  with  added  aerated  water  (e.g.,  whisky-soda);

2.

tea  with  alcohol;

3.

spirituous  beverages  mixed  together  or  spirituous  beverages  mixed  with  fruit  or
vegetables juices (cocktails).

2208 90 71

Distilled  from  fruit

See  the  Explanatory  Notes  to  subheading  2208 90 48.  This  subheading  includes  calvados.

2208 90 74

Other

See  the  Explanatory  Notes  to  subheading  2208 90 57.

2208 90 78

Other  spirituous  beverages

See  the  Explanatory  Notes  to  subheading  2208 90 69.

2209 00

Vinegar  and  substitutes  for  vinegar  obtained  from  acetic  acid

2209 00 11
and
2209 00 19

2209 00 91
and
2209 00 99

Wine  vinegar,  in  containers  holding

See  Additional  Note  10  to  this  chapter.

See  also  the  HS  Explanatory  Note  to  heading  No  2209,  part  (I),  second  paragraph,  (1).

Other,  in  containers  holding

These  subheadings  include  the  products  referred  to  in  the  HS  Explanatory  Notes  to
heading  No  2209,  part  (I),  second  paragraph,  (2),  (3)  and  (4),  and  part  (II).

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CHAPTER  23

RESIDUES  AND  WASTE  FROM  THE  FOOD  INDUSTRIES;  PREPARED  ANIMAL  FODDER

Additional  Note  3

The potential alcoholic strength by mass is to be calculated by multiplying the mass of the
sugars (calculated in kilograms of invert sugar) contained in 100 kilograms of the product
in  question  by  a  factor  of  0,47.

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs
or  other  aquatic  invertebrates,  unfit  for  human  consumption;  greaves

2301 20 00

Flours,  meals  and  pellets,  of  fish  or  of  crustaceans,  molluscs  or  other  aquatic
invertebrates

Flours,  meals  and  pellets  of  fish  of  this  subheading  are  composed  of  fish  or  fish  waste
which  is  generally  cooked  and  then  reduced  to  a  paste,  dried  and  ground  and,  in  some
cases,  agglomerated  in  the  form  of  pellets.

The  subheading  excludes  fish  flour  fit  for  human  consumption  (subheading  0305 10 00).

2302

Bran,  sharps  and  other  residues,  whether  or  not  in  the  form  of  pellets,  derived
from  the  sifting,  milling  or  other  working  of  cereals  or  of  leguminous  plants

For the distinction between products of this subheading and those of chapter 11, see Note
2  (A)  to  chapter  11.

Residues  mentioned  under  HS  Explanatory  Notes  to  heading  No  2302,  (B),  (1),  should
contain  50 %  or  more  of  cereals  or  leguminous  plants.

For the determination of starch content (on the product as received), the method set out in
Commission  Directive  72/199/EEC,  Annex  I  (1)  (OJ  L  123,  29.5.1972,  p.  6)  is
applicable.

Of  maize  (corn)

Provided  they  satisfy  the  criteria  laid  down  in  Note  2  (A)  to  chapter  11,  broken  maize
grains  recovered  during  the  sifting  of  cleaned  unhulled  maize  grains  are  excluded  from
these  subheadings  (subheading  1104 23 90).

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing or distilling dregs and waste, whether or not
in  the  form  of  pellets

For  the  determination  of  starch  and  protein  content,  the  methods  set  out  in  Commission
Directive  72/199/EEC,  Annex  I  (1)  and  (2)  (OJ  L  123,  29.5.1972,  p.  6)  are  to  be
applied.

Residues  from  the  manufacture  of  starch  from  maize  (excluding  concentrated  steeping
liquors),  of  a  protein  content,  calculated  on  the  dry  product

These  subheadings  include:

1. maize gluten (generally in the form of a flour), which is composed mainly of the gluten
of  the  maize  grains  obtained  from  the  separation  of  starch;  the  protein  content
(nitrogen × 6,25)  is  in  excess  of  40 %  by  weight;

2302 10 10
and
2302 10 90

2303

2303 10 11
and
2303 10 19

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2. gluten  meal,  which  is  mainly  obtained  by  mixing  dry  residue  from  the  manufacture  of
starch  from  maize  with  pure  gluten;  such  products  generally  contain  about  40 %  by
weight  of  proteins  (nitrogen × 6,25);

3. corn  gluten  feed,  which  generally  contains  at  least  20 %  by  weight  of  proteins
(nitrogen × 6,25),  and  is  composed  mainly  of  particles  of  pericarp  and  endosperm,  of
maize  gluten  and  sometimes  of  concentrated  maize  steeping  liquor,  all  of  which  are
by-products  of  the  manufacture  of  starch  from  maize.  These  products  can  contain
residues  from  the  extraction  of  maize  germ  oil  by  the  wet  process.

These  subheadings  also  include  the  above  products  agglomerated  in  the  form  of  pellets.

These  subheadings  only  cover  products  with  a  starch  content  not  exceeding  28 %  by
weight  on  the  dry  product  in  accordance  with  the  method  contained  in  Annex  I  (1)  to
Commission  Directive  72/199/EEC  (OJ  L  123,  29.5.1972,  p.  6)  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  (OJ  L  15,  18.1.1984,  p.  28).

Products with a higher content of  starch or fat are normally classified in chapter  11  or  in
heading  No  2302  or  2309,  as  appropriate.  The  same  applies  for  goods  which  contain
products extracted from maize by a method other than the production of starch by the wet
process  (residues  from  the  sifting  of  maize  grains,  ground  maize  grains,  residues  from  the
extraction  of  maize  germ  oil  by  the  dry  process,  etc.).

Concentrated  maize  steeping  liquors  fall  within  subheading  2303 10 90,  irrespective  of
their  protein  content.

2303 10 90

Other

For the purposes of this subheading, residues from the manufacture of starch from manioc
roots means such products with a starch content not exceeding 40 % by weight, calculated
on  the  dry  matter.

If  their  starch  content  is  higher,  such  products,  in  the  form  of  flour  or  meal,  fall  within
subheadings  1106 20 10  to  1106 20 90.  Products  in  the  form  of  pellets  fall  within
subheading  0714 10 10.

This  subheading  also  includes:

1.

sorghum gluten feed, which generally contains at least 18 % by weight of proteins, and
is  composed  mainly  of  particles  of  the  pericarp  and  endosperm  of  sorghum  grains,  of
sorghum  gluten  and  sometimes  of  concentrated  sorghum  steeping  liquor,  all  of  which
are  by-products  of  the  manufacture  of  starch  from  sorghum.

This  subheading  only  covers  products  with  a  starch  content  not  exceeding  40 %  by
weight,  calculated  on  the  dry  matter.

Products  with  a  higher  content  of  starch  are  generally  classified  in  chapter  11  or  in
heading  No  2302  or  2309,  as  appropriate;

2.

residues  from  starch  manufacture  known  as  ‘dried  potato  pulp’.  The  starch  content  of
such  residues  is  generally  50 %  or  more  by  weight.

For  the  determination  of  moisture  content,  the  method  set  out  in  Commission  Directive
71/393/EEC,  Annex  I  (1)  (OJ  L  279,  20.12.1971,  p.  7)  is  to  be  applied.

Concentrated maize steeping liquors are classified in this subheading irrespective of protein
content.

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2303 20 11
to
2303 20 90

Beet-pulp,  bagasse  and  other  waste  of  sugar  manufacture

Whey  from  which  the  lactose  has  been  partly  removed  is  not  regarded  as  waste  of  sugar
manufacture  and  does  not  fall  within  these  subheadings  (heading  No  0404).

These  subheadings  include  partly  or  wholly  desugared  beet.

2303 30 00

Brewing  or  distilling  dregs  and  waste

See  the  HS  Explanatory  Notes  to  heading  No  2303,  first  paragraph,  (E)  (1)  to  (5).

2304 00 00

Oil-cake  and  other  solid  residues,  whether  or  not  ground  or  in  the  form  of  pellets,
resulting  from  the  extraction  of  soya-bean  oil

This  heading  does  not  include  soya-bean  flakes,  whether  or  not  ground,  from  which  the
soya-bean  oil  has  not  been  extracted  (heading  No  2308).

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable fats or oils, other than those of heading
No  2304  or  2305

2306 70 00

Of  maize  (corn)  germ

2306 90 11
and
2306 90 19

This  subheading  covers  the  residues  from  the  extraction  of  oil  of  maize  (corn)  germs
obtained  by  wet  or  dry  processing  and  which  conform  to  the  criteria  of  Additional  Note
2  to  this  chapter.

Products  which  do  not  conform  to  this  criteria  are  generally  classified  in  chapter  11  or
heading  No  2302  or  2309,  as  appropriate.

Oil-cake  and  other  residues  resulting  from  the  extraction  of  olive  oil

The  expression  ‘residues  resulting  from  the  extraction  of  olive  oil’  means  only  products
with  a  fatty  matter  content  not  exceeding  8 %  by  weight.  Such  products  (except  dregs)
with  a  higher  content  of  fatty  matter  are  to  be  classified  in  the  same  subheading  as  the
base  material  (subheading  0709 90 31  or  0709 90 39).

For the determination of fat content, the method set out in Commission Regulation (EEC)
No  2568/91,  Annex  XV  (OJ  L  248,  5.9.1991,  p.  1)  is  to  be  applied.

2307 00

Wine  lees;  argol

2307 00 11

Having  a  total  alcoholic  strength  by  mass  not  exceeding  7,9 %  mas  and  a  dry  matter
content  not  less  than  25 %  by  weight

See  Additional  Note  3  to  this  chapter  and  the  relevant  Explanatory  Notes.

2307 00 90

Argol

See  the  HS  Explanatory  Notes  to  heading  No  2307,  second  paragraph.

2308

Vegetable  materials  and  vegetable  waste,  vegetable  residues  and  by-products,
whether  or  not  in  the  form  of  pellets,  of  a  kind  used  in  animal  feeding,  not
elsewhere  specified  or  included

2308 90 11

Having  a  total  alcoholic  strength  by  mass  not  exceeding  4,3 %  mas  and  a  dry  matter
content  not  less  than  40 %  by  weight

See  Additional  Note  3  to  this  chapter  and  the  relevant  Explanatory  Notes.

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2308 90 30

Pomace  or  marc  of  fruit,  other  than  grapes

This  subheading  includes  products  termed  ‘orange  cells’,  i.e.,  products  consisting  of  parts
of  oranges  which  initially,  in  the  course  of  pressing,  entered  the  juice  and  after  being
strained  off  contain  scarcely  any  constituent  parts  of  the  flesh  of  the  fruit  but  consist
principally of cell membrane and albedo. These products are intended for adding to diluted
concentrates  of  orange  juice  and  to  soft  drinks.

2308 90 90

Other

This  subheading  includes  the  products  specified  in  (2),  (3),  (4),  (6),  (7),  (8)  and  (9)  of  the
second  paragraph  of  the  HS  Explanatory  Notes  to  heading  No  2308.

The  subheading  also  includes  soya-bean  hulls,  whether  or  not  ground,  from  which  the
soya-bean  oil  has  not  been  extracted.

2309

Preparations  of  a  kind  used  in  animal  feeding

See  Note  1  to  this  chapter.

For  the  determination  of  starch  content,  the  modified  Ewers  method  as  described  in
Commission  Directive  72/199/EEC,  Annex  I  (1)  (OJ  L  123,  29.5.1972,  p.  6)  is  to  be
applied.  In  cases  where  the  modified  Ewers  method  is  not  applicable,  the  method  in
Commission  Regulation  (EEC)  No  1822/86  (OJ  L  158,  13.6.1986,  p.  3)  may  be  used.
Where  there  are  only  traces  of  starch,  a  qualitative  microscopic  method  may  be  used.

As  regards  milk  products,  see  Additional  Note  4  to  this  chapter.  The  content  of  milk
products  and  the  content  of  starch  are  calculated  on  the  product  as  received.

2309 10 11
to
2309 10 90

Dog  or  cat  food,  put  up  for  retail  sale

These subheadings include toys to be chewed by dogs, presented in various forms, such as
rings  and  bones,  consisting  of  chopped-up  pieces  of  oxhide,  gelatin,  glucose  syrup  (as
binder,  colouring  matter,  vegetable  protein  hydrolysate,  a  stabilizer  and,  in  the  case  of
rings,  meat  and  bone  meal,  all  of  which  can  be  completely  eaten.

2309 90 10

Fish  or  marine  mammal  solubles

See  the  HS  Explanatory  Notes  to  heading  No  2309,  part  (II),  (B),  last  paragraph,  (1).

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CHAPTER  24

TOBACCO  AND  MANUFACTURED  TOBACCO  SUBSTITUTES

2401

Unmanufactured  tobacco;  tobacco  refuse

As regards tobacco in the natural or unmanufactured state, see the HS Explanatory Notes
to  heading  No  2401,  paragraph  1.

‘Flue-cured’ tobacco has been cured under artificial atmospheric conditions by a process of
regulating  the  heat  and  ventilation  without  allowing  smoke  and  fumes  to  come  in  contact
with  the  tobacco  leaves.

‘Light-air-cured’  tobacco  has  been  cured  under  natural  atmospheric  conditions  and  does
not  carry  the  odour  of  smoke  or  fumes  if  supplemental  heat  or  air  circulation  has  been
applied.

‘Fire-cured’  tobacco  has  been  cured  under  artificial  atmospheric  conditions  by  the  use  of
open  fires  from  which  wood  smoke  has  been  partly  absorbed  by  the  tobacco.

‘Sun-cured’  tobacco  has  been  cured  directly  by  the  heat  of  the  sun  in  open  air  and  in  full
daylight.

This  heading  does  not  include  live  tobacco  plants  (heading  No  0602).

2401 30 00

Tobacco  refuse

In  addition  to  the  products  listed  in  the  HS  Explanatory  Notes  to  heading  No  2401,
paragraph  (2),  this  subheading  also  includes:

1. waste resulting from manipulation of tobacco leaves; it is known generally in the trade
as  ‘offal’  but  also  referred  to  variously  in  Member  States  as  ‘smalls’,  ‘winnowings’,
‘sweepings’,  ‘kirinti’  or  ‘broquelins’,  etc.  It  generally  contains  impurities  or  foreign
bodies  such  as  dust,  vegetable  waste,  textile  fibres.  Sometimes  dust  has  been  removed
from  this  waste  by  sieving;

2. waste from tobacco leaves, known in the trade as ‘siftings’, and obtained by sieving the

refuse  mentioned  above;

3. waste  obtained  from  the  manufacture  of  cigars,  described  as  ‘cuttings’,  and  consisting

of  pieces  of  cuttings  from  leaves;

4. dust  obtained  by  sieving  the  abovementioned  refuse.

This  subheading  does  not  include  tobacco  waste  prepared  for  sale  as  smoking  tobacco  or
chewing tobacco, snuff or tobacco powder, or which purports to have been treated for the
purpose  of  being  used  as  smoking  tobacco,  chewing  tobacco,  snuff  or  tobacco  powder
(heading  No  2403).

2402

Cigars,  cheroots,  cigarillos  and  cigarettes,  of  tobacco  or  of  tobacco  substitutes

2402 10 00

Cigars,  cheroots  and  cigarillos,  containing  tobacco

Cigars,  cheroots  and  cigarillos  are  rolls  of  tobacco,  which  can  be  smoked  as  they  are
and

1. consist  entirely  of  natural  tobacco,  or

2. have  an  outer  wrapper  of  natural  tobacco,  or

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3. have  an  outer  wrapper  of  the  normal  colour  of  a  cigar  and  a  binder  of  reconstituted
tobacco  falling  within  subheading  2403 91 00,  where  at  least  60 %  by  weight  of  the
tobacco  particles  are  both  wider  and  longer  than  1,75  mm  and  where  the  wrapper  is
fitted in spiral form with an acute angle of at least 30 ° to the longitudinal axis of the
roll,  or

4. have an outer wrapper, of the normal colour of a cigar, of reconstituted tobacco falling
within  subheading  2403 91 00  where  the  unit  weight  —  not  including  filter  or
mouthpiece  —  is  not  less  than  2,3  g,  at  least  60 %  by  weight  of  the  tobacco  particles
are both wider and longer than 1,75 mm and the circumference over at least one third
by  length  is  not  less  than  34  mm.

Providing  that  they  satisfy  the  above  preconditions,  products  with  a  wrapper,  or  wrapper
and  binder,  of  reconstituted  tobacco  which  may  consist  partly  of  substances  other  than
tobacco  are  classified  in  this  subheading.

2402 20 10
and
2402 20 90

Cigarettes  containing  tobacco

Cigarettes  are  rolls  of  tobacco  which  can  be  smoked  as  they  are  and  do  not  fall  into  the
category  of  cigars  or  cigarillos  (see  the  Explanatory  Notes  to  subheading  2402 10 00).

Providing  that  they  satisfy  the  above  preconditions,  products  consisting  partly  of
substances  other  than  tobacco  are  classified  in  these  subheadings.

These  subheadings  do  not  cover  products  consisting  wholly  of  substances  other  than
tobacco  (subheading  2402 90 00  or,  if  intended  for  medicinal  use,  chapter  30).

2402 90 00

Other

This  subheading  includes  cigars,  cheroots,  cigarillos  and  cigarettes  consisting  wholly  of
tobacco substitutes, e.g., cigarettes made from specially prepared leaves of a lettuce variety
and  containing  neither  tobacco  nor  nicotine.

2403

2403 10 10
and
2403 10 90

Other  manufactured 
‘homogenized’  or  ‘reconstituted’  tobacco;  tobacco  extracts  and  essences

and  manufactured 

tobacco 

tobacco 

substitutes;

Smoking  tobacco,  whether  or  not  containing  tobacco  substitutes  in  any  proportion

Smoking tobacco is tobacco which has been cut or otherwise split, twisted or pressed into
blocks  which  can  be  smoked  without  further  industrial  processing.

Tobacco  refuse  which  is  capable  of  being  smoked  and  which  is  put  up  for  retail  sale  is
smoking  tobacco  if  it  does  not  meet  the  description  of  cigars,  cigarillos  or  cigarettes  (see
the  Explanatory  Notes  to  subheadings  2402 10 00,  2402 20 10  and  2402 20 90).

Products consisting in whole or in part of substances other than tobacco are also classified
in  these  subheadings  provided  that  they  correspond  to  the  definition  given  above,  the
exception being products consisting wholly of substances other than tobacco and intended
for  medicinal  use  (chapter  30).

These  subheadings  include  cut  cigarette  rag  which  is  the  finished  mixture  of  tobacco  for
the  manufacture  of  cigarettes.

2403 91 00

‘Homogenized’  or  ‘reconstituted’  tobacco

See  the  HS  Explanatory  Notes  to  heading  No  2403,  first  paragraph,  (6).

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2403 99 10

Chewing  tobacco  and  snuff

Chewing tobacco is tobacco in the form of rolls, sticks, strips, cubes and blocks, which is
specially  prepared  to  be  chewed  but  not  smoked  and  which  is  put  up  for  retail  sale.

Snuff is tobacco in powder or grain form which has been specially treated so that it can be
taken  as  snuff  but  not  smoked.

Provided  that  they  satisfy  the  above  preconditions,  products  consisting  in  part  of
substances  other  than  tobacco  are  classified  in  this  subheading.

2403 99 90

Other

This  subheading  includes:

1.

tobacco  extracts  and  essences  as  described  in  the  HS  Explanatory  Notes  to  heading
No  2403,  first  paragraph,  (7);

2. ground  tobacco  (tobacco  powder);

3.

spun,  scented  and  fermented  Brazilian  tobaccos  pressed  in  skins  into  a  ball  shape
(Mangotes);

4. expanded  tobacco.

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SECTION  V

MINERAL  PRODUCTS

CHAPTER  25

SALT;  SULPHUR;  EARTHS  AND  STONE;  PLASTERING  MATERIALS,  LIME  AND  CEMENT

Note  1

2501 00

Flotation  is  intended  to  separate  the  rich  element  of  a  mineral  substance  from  the  gangue
by  enabling  it  to  collect  at  the  surface  of  the  water  in  which  it  has  been  immersed,  while
the  gangue  deposits  at  the  bottom.

Salt (including table salt and denatured salt) and pure sodium chloride, whether or
not  in  aqueous  solution  or  containing  added  anti-caking  or  free-flowing  agents;
sea  water

2501 00 31

For  chemical  transformation  (separation  of  Na  from  Cl)  for  the  manufacture  of  other
products

Provided  the  conditions  laid  down  by  the  competent  authorities  are  met,  this  subheading
includes salt, whether or not denatured, intended for the manufacture of hydrochloric acid,
chlorine, calcium chloride, sodium nitrate, sodium hypochlorite, sodium sulphates, sodium
carbonates,  sodium  hydroxide,  sodium  chlorate,  sodium  perchlorate  and  metallic  sodium.

2501 00 51

Denatured  or  for  industrial  uses  (including  refining)  other  than  the  preservation  or
preparation  of  foodstuffs  for  human  or  animal  consumption

Provided  the  conditions  laid  down  by  the  competent  authorities  are  met,  this  subheading
covers:

1. denatured  salt,  whatever  its  intended  use,  excluding  the  denatured  salt  of  subheading

2501 00 31;

2.

3.

salt for refining; ‘refining’ in this context means only purification by those processes in
which  the  salt  is  dissolved;

salt  for  industrial  uses  other  than  chemical  transformation,  or  the  preservation  or
preparation  of  foodstuffs  for  human  or  animal  consumption.  ‘Salt  for  industrial  use’
means salt intended for factory use as raw material or as an intermediate material in an
industrial  manufacturing  operation  (for  example,  in  metallurgy,  in  dyeing,  in  the
leather  and  hides  industry,  in  soap  manufacture,  in  refrigeration  and  in  the  ceramics
industry).

Salt,  other  than  denatured  salt  used  for  salting  roads,  falls  within  subheading
2501 00 99.

2501 00 91

Salt  suitable  for  human  consumption

Salt  suitable  for  human  consumption  is  undenatured  salt  suitable  for  direct  domestic  or
industrial  uses  as  a  seasoning  or  preserving  agent  for  foodstuffs.  It  generally  has  a  high
degree  of  purity  and  is  uniformly  white.

2501 00 99

Other

This subheading includes undenatured salt used as a de-icing agent in winter and salt used
as  animal  feed  (e.g.,  salt-lick).

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2503 00

Sulphur  of  all  kinds,  other  than  sublimed  sulphur,  precipitated  sulphur  and
colloidal  sulphur

2503 00 10

Crude  or  unrefined  sulphur

This  subheading  includes  the  varieties  of  sulphur  mentioned  in  the  HS  Explanatory  Notes
to heading No 2503, first paragraph, (1) to (4). These sulphurs are generally in the form of
blocks,  lumps  or  dust.

2503 00 90

Other

This subheading covers the varieties of sulphur mentioned in the HS Explanatory Notes on
heading  No  2503,  first  paragraph,  (5)  to  (7).  These  sulphurs  are  generally  in  the  form  of
sticks  or  small  cakes  (refined  sulphur)  or  powders  (‘sieved  sulphur’,  ‘winnowed  sulphur’,
‘atomized  sulphur’).

2511

Natural  barium  sulphate  (barytes);  natural  barium  carbonate  (witherite),  whether
or  not  calcined,  other  than  barium  oxide  of  heading  No  2816

2511 10 00

Natural  barium  sulphate  (barytes)

Barytes  contains  variable  amounts  of  iron  oxide,  aluminia,  sodium  carbonate  and  silica.
Since  the  product  in  its  white  form  is  most  sought  after,  it  is  crushed,  screened  to  remove
the  coloured  elements  (mostly  yellowish),  pulverized  and  then  purified  by  levigation.

2511 20 00

Natural  barium  carbonate  (witherite)

Witherite occurs in the form of rhomboid crystals or yellowish masses which are insoluble
in  water.

2513

Pumice  stone;  emery;  natural  corundum,  natural  garnet  and  other  natural
abrasives,  whether  or  not  heat-treated

2513 19 00

Other

This  subheading  includes  pumice  stone  which  is  ground  or  pulverized.

2513 20 00

Emery,  natural  corundum,  natural  garnet  and  other  natural  abrasives

For  the  purposes  of  this  subheading,  other  natural  abrasives  include  the  tripoli  known  as
‘rotten  stone’,  an  ash  grey  product  used  as  a  mild  abrasive  or  for  polishing.

2516

Granite,  porphyry,  basalt,  sandstone  and  other  monumental  or  building  stone,
whether  or  not  roughly  trimmed  or  merely  cut,  by  sawing  or  otherwise,  into
blocks  or  slabs  of  a  rectangular  (including  square)  shape

When squared stones do not have a uniform thickness, classification according to thickness
is  to  be  made  by  reference  to  the  greatest  thickness.

2516 11 00

Crude  or  roughly  trimmed

The  HS  Explanatory  Notes  to  subheading  2515 11  apply,  mutatis  mutandis.

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2516 12 10
and
2516 12 90

Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square)
shape

The  HS  Explanatory  Notes  to  subheading  2515 12  apply,  mutatis  mutandis.

2516 21 00

Crude  or  roughly  trimmed

The  HS  Explanatory  Notes  to  subheading  2515 11  apply,  mutatis  mutandis.

2516 22 10
and
2516 22 90

2516 90 10

Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square)
shape

The  HS  Explanatory  Notes  to  subheading  2515 12  apply,  mutatis  mutandis.

Porphyry, syenite, lava, basalt, gneiss, trachyte and other similar hard rocks, merely cut, by
sawing  or  otherwise,  into  blocks  or  slabs  of  a  rectangular  (including  square)  shape,  of  a
thickness  not  exceeding  25  cm

For  the  purposes  of  this  subheading,  other  similar  hard  rocks  also  falling  within  this
subheading  are  diabase,  diorite,  phonolite,  liparite,  gabbro,  labradorite  and  peridotite.

2516 90 90

Other

This  subheading  includes:

1. hard  rocks  of  subheading  2516 90 10  presented  in  states  other  than  those  allowed  for

in  that  subheading;

2. calcareous  monumental  or  building  stones  not  falling  within  heading  No  2515,  i.e.,
with  an  apparent  specific  gravity  of  less  than  2,5,  crude,  roughly  trimmed  or  merely
cut,  by  sawing  or  otherwise,  into  blocks  or  slabs  of  a  rectangular  (including  square)
shape  of  any  thickness;

3.

serpentine  or  ophite,  crude,  roughly  trimmed  or  merely  cut,  by  sawing  or  otherwise,
into  blocks  or  slabs  of  a  rectangular  (including  square)  shape  of  any  thickness.

2518

Dolomite,  whether  or  not  calcined;  dolomite  roughly  trimmed  or  merely  cut,  by
sawing  or  otherwise,  into  blocks  or  slabs  of  a  rectangular  (including  square)
shape;  agglomerated  dolomite  (including  tarred  dolomite)

2518 10 00

Dolomite  not  calcined

Dolomite is a natural double carbonate of calcium and magnesium. It remains classified in
this subheading even when it has been given a light heat-treatment which does not alter its
chemical composition.

This  subheading covers dolomite,  non calcined, crude, roughly  trimmed (roughly  squared)
or  merely  cut,  by  sawing  or  by  splitting,  into  blocks  or  slabs  of  a  rectangular  (including
square)  shape.

2518 20 00

Calcined  dolomite

Calcined  dolomite  is  a  dolomite  which  has  been  subjected  to  a  high  temperature
heat-treatment  about  1 500 °C  for  dead-burned  (sintered)  dolomite  and  about  800 °C  for
caustic  burned  dolomite  which  alters  its  chemical  composition  by  driving  off  carbon
dioxide.

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2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered)
magnesia, whether or not containing small quantities of other oxides added before
sintering;  other  magnesium  oxide,  whether  or  not  pure

2519 90 10

Magnesium  oxide,  other  than  calcined  natural  magnesium  carbonate

This  subheading  includes:

1. magnesium  oxide  obtained  by  calcination  of  either  magnesium  hydroxide  or
precipitated magnesium carbonate and used particularly in pharmacy; this substance is
a  white  powder  with  a  purity  of  not  less  than  98 %;

2. magnesium oxide obtained by fusing in an electric arc (fused magnesia); this product is
usually  colourless,  purer  than  the  product  obtained  by  calcination  of  magnesite  but
usually  not  more  than  97 %  pure;

3. magnesium oxide derived from sea water; this is obtained by calcination of magnesium
hydroxide  precipitated  from  sea  water:  the  product  is  usually  91  to  98 %  pure  and
contains  more  boron  as  its  characteristic  impurity  than  does  dead-burned  (sintered)
magnesia  (about  100  ppm  as  against  about  40  ppm).

2520

Gypsum;  anhydrite;  plasters  (consisting  of  calcined  gypsum  or  calcium  sulphate)
whether  or  not  coloured,  with  or  without  small  quantities  of  accelerators  or
retarders

2520 20 10

Building

Building  plaster  is  manufactured  by  subjecting  crude  gypsum  (gypsum  rock  or  other
gypsum-bearing  materials,  e.g.,  by-products  of  the  chemical  industry)  to  a  special  dressing
and  calcining  process.  Specific  characteristics  can  be  obtained  through  the  introduction  of
additives  during  the  manufacturing  process.  These  take  the  form  of  floating  agents  (i.e.,
substances  which  affect  the  characteristics  of  the  gypsum  —  e.g.,  its  consistency  or
adhesive  properties  —  in  a  particular  way),  and  retarders  or  accelerators.

Building  plaster  is  used,  for  example,  as  stucco,  for  plastering  walls  and  ceilings,  in  the
manufacture  of  building  panels  or  other  construction  elements,  or  for  jointing  tiles.

2523

Portland  cement,  aluminous  cement,  slag  cement,  supersulphate  cement  and
similar  hydraulic  cements,  whether  or  not  coloured  or  in  the  form  of  clinkers

2523 90 10

Blast  furnace  cement

Blast  furnace  cement  comprises  at  least  20 %  by  weight  of  Portland  cement  clinker,  36  to
80 % by weight of granulated blast furnace slag and not more than 5 % by weight of other
constituents  of  cement.

2523 90 30

Pozzolanic  cement

Pozzolanic  cement  is  composed  of  at  least  60 %  by  weight  Portland  cement  clinker,  a
maximum  of  40 %  by  weight  natural  pozzolana  or  fly  ash  and  a  maximum  of  5 %  by
weight  other  constituents  of  cement.

For  the  term  ‘pozzolana’,  see  the  HS  Explanatory  Notes  to  heading  No  2530,  part  (D),
paragraph  (7).

Fly  ash  is  a  fine,  light  powder,  obtained  by  extracting  powder  particles  from  the
combustion  gases  of  furnaces  fired  with  pulverized  coal.  Its  colour  varies  from  grey  to
black.

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Natural  steatite,  whether  or  not  roughly  trimmed  or  merely  cut,  by  sawing  or
otherwise,  into  blocks  or  slabs  of  a  rectangular  (including  square)  shape;  talc

2526 20 00

Crushed  or  powdered

This  subheading  does  not  cover  talc  powder,  put  up  in  packings  for  retail  sales,  for  toilet
purposes  (heading  No  3304).

2528

Natural  borates  and  concentrates  thereof  (whether  or  not  calcined),  but  not
including  borates  separated  from  natural  brine;  natural  boric  acid  containing  not
more  than  85 %  of  H3BO3  calculated  on  the  dry  weight

2528 10 00

Natural  sodium  borates  and  concentrates  thereof  (whether  or  not  calcined)

This  subheading  includes  kernite  and  tincal,  also  known  as  ‘natural  borax’.

This  subheading  does  not  cover  sodium  borate  (refined  borax)  obtained  by  chemical
treatment  of  kernite  or  tincal  or  the  sodium  borates  obtained  by  evaporating  complex
brines  from  certain  salt  lakes  (heading  No  2840).

2528 90 00

Other

This  subheading  includes:

1. pandermite  and  priceite,  which  are  calcium  borates;

2. boracite,  which  is  magnesium  chloroborate;

3. natural  boric  acid  obtained  by  evaporation  of  the  water  left  after  the  condensation  of
natural  vapours  escaping  from  the  earth  in  certain  regions  (the  Italian  soffioni),  or  by
evaporating  water  drawn  from  underground  sources  of  those  regions,  provided  that  it
does  not  contain  more  than  85 %  of  H3BO3  calculated  on  the  dry  weight.  However,
boric  acid  containing  more  than  85 %  of  H3BO3 
is  classified  in  heading  No
2810 00 00.

2530

Mineral  substances  not  elsewhere  specified  or  included

2530 10 10
and
2530 10 90

Vermiculite,  perlite  and  chlorites,  unexpanded

See  the  HS  Explanatory  Notes  to  heading  No  2530,  part  (D),  paragraph  (3).

2530 40 00

Natural  micaceous  iron  oxides

Micaceous  iron  oxides  are  used  mainly  as  anti-rust  pigments  and  contain  naturally  more
than  70 %  by  weight  of  combined  iron  evaluated  as  Fe2O3.

2530 90 95

Other

See  the  HS  Explanatory  Notes  to  heading  No  2530,  parts  (A)  (except  for  natural
micaceous  iron  oxides),  (B),  (C)  and  (D)  (excluding  (D),  paragraph  (3)).

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CHAPTER  26

ORES,  SLAG  AND  ASH

2620

Ash  and  residues  (other  than  from  the  manufacture  of  iron  or  steel),  containing
metals  or  metal  compounds

2620 11 00

Hard  zinc  spelter

Hard  zinc  spelter  is  a  residue  from  galvanizing  baths  and  is  often  referred  to  as
galvanization  matte.  There  are  two  principal  kinds:

1. Mattes  from  heavy  galvanization  which  are  metal  products  of  a  very  variable  and
non-homogeneous  composition,  less  easily  melted  and  denser  than  zinc,  and  which
settle  at  the  bottom  of  the  baths  of  liquid  zinc  during  galvanization  of  steel  sheets,
wire,  pipes,  etc.  in  molten  zinc.

These mattes are drawn from the bath in a thick paste and are moulded in the form of
sheets  or  slabs,  which  may  have  a  rough,  or  even  a  spongy,  appearance.

They  contain,  by  weight,  from  2  to  5 %  of  iron.  Their  zinc  content  varies  from  92  to
94 % by weight. Their aluminium content is generally low and does not exceed 0,2 to
0,3 %  by  weight.

2. Mattes  from  light  galvanization  or  ‘surface  mattes’  which  are  metal  products  from
continuous  skimming  of  the  galvanization  baths  by  the  Senzimir  process,  not
containing  flux.

These  mattes,  which  are  less  dense  than  zinc,  float  on  the  surface  of  the  baths.  When
drawn  from  the  baths  in  a  thick  paste  and  moulded  into  slabs,  they  have  a  less
irregular  appearance  than  those  mentioned  above.

Their  iron  content  is  very  low,  generally  less  than  0,5 %  by  weight.  Their  aluminium
content is much higher: 1 to 2 % by weight. Their zinc content is of the order of 98 %
by  weight.

These  should  not  be  confused  with  zinc  alloys  (heading  No  7901),  which  assay  by
weight generally from 3 to 5 % of aluminium and can contain up to 3 % by weight of
copper,  but  which  comply  with  specific  technical  requirements,  whereas  the
composition  of  zinc  mattes  is  such  that  they  can  be  usefully  employed  only  for
metallurgical  or  chemical  transformation.

2620 19 00

Other

This  subheading  includes:

1. mattes  from  refining,  which  are  drawn  from  the  bottom  of  the  baths  refining  crude

zinc.  These  contain  by  weight  from  4  to  8 %  of  lead  and  up  to  6 %  of  iron;

2. zinc  ash,  consisting  of  zinc  (from  65  to  70 %  by  weight)  and  zinc  oxide  with  carbon

and  other  impurities;

3. zinc  foams  which  consist  of  metallic  zinc,  zinc  chloride  and  ammonium  chloride,  zinc
oxide  and  iron  oxide,  drawn  from  the  surface  of  galvanizing  baths  or  from  vats
remelting  old  zinc;

4. zinc  sludge  which  is  a  residue  from  certain  industries  using  zinc  as  a  reducing  agent;

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5. zinc dross obtained as a residue from the manufacture of zinc oxide from zinc mattes;
they contain at that time approximately 60 % zinc by weight, the balance consisting of
iron  and  other  impurities;

6. zinc  oxide  residues,  extracted  from  gases  during  the  reprocessing  of  various  metals  or

alloys  such  as  brass.  These  residual  oxides  should  not  be  confused  with:

— zinc greys (subheading 3206 49 90) which are very impure zinc oxides put up in the
form  of  powder  of  homogeneous  colour  and  fineness  and  usable  as  pigments;

— zinc powders, obtained by atomization of molten zinc (subheading 7903 90 00),  or
zinc dust, containing by weight from 80 to 94 % of metallic zinc, recovered from a
bed  of  zinc  oxide  (subheading  7903 10 00).

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CHAPTER  27

MINERAL  FUELS,  MINERAL  OILS  AND  PRODUCTS  OF  THEIR  DISTILLATION;
BITUMINOUS  SUBSTANCES;  MINERAL  WAXES

General

Unless  otherwise  indicated,  the  term  ‘ASTM  method’  means  the  methods  laid  down  by  the  American  Society  for
Testing  and  Materials,  published  in  the  1976  edition  of  standard  definitions  and  specifications  for  petroleum  and
lubricating  products.

Note  2

The  content  of  aromatic  constituents  is  to  be  determined  by  the  following  methods:

— products  with  a  distillation  end  point  not  exceeding  315 °C:

ASTM  D  1319-70  method;

— products  with  a  distillation  end  point  exceeding  315 °C:
see  Annex  A  of  the  Explanatory  Notes  to  this  chapter.

Additional
Note  4

1.

It  is  to  be  noted  that,  except  as  provided  in  Additional  Note  4  (n),  the  exemption
applies  to  the  whole  of  the  products  used  in  the  specific  process.

Accordingly,  where  a  petroleum  product  is  subjected,  for  example,  to  alkylation  or
polymerization,  that  part  which 
is  not  effectively  transformed  (alkylated  or
polymerized)  also  benefits  from  the  exemption.

2.

In  cases  where  preliminary  treatment  is  necessary  before  a  ‘specific  process’  (see  final
paragraph  of  Additional  Note  4)  two  conditions  must  be  met  in  order  to  obtain  the
benefit  of  exemption:

(a)

the  imported  product  must  be  effectively  subjected  to  a  ‘specific  process’,  for
example, cracking;

(b)

the  preliminary  treatment  must  be  necessary  to  the  ‘specific  process’.

The  following  in  particular  are  regarded  as  necessary  preparatory  treatments  for
products  intended  for  undergoing  a  ‘specific  process’:

(a) degassing;

(b) dehydration;

(c)

removal  of  certain  light  or  heavy  products  which  might  interfere  with  processing;

(d) removal  or  conversion  of  mercaptans  (softening),  of  other  sulphur  compounds  or

of  other  compounds  which  might  prejudice  processing;

(e) neutralization;

(f) decantation;

(g) desalination.

Any  products  which  may  be  obtained  in  the  course  of  a  preparatory  treatment  but
which  do  not  undergo  a  specific  process  are  liable  to  the  customs  duties  applicable  to
products  ‘for  other  purposes’,  according  to  the  kind  and  value  of  the  imported  goods
and  on  the  basis  of  the  net  weight  of  the  products  so  obtained.

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Additional
Note  4  (a)

Vacuum distillation means distillation under a pressure not exceeding 400 mbar, measured
at  the  head  of  the  column.

Additional
Note  4  (b)

Redistillation  by  a  very  thorough  fractionation  process  means  distillation  (other  than
topping)  by  a  continuous  or  batch  process  employed  in  industrial  installations  using
distillates  of  subheadings  2710 00 11  to  2710 00 68,  2711 11 00,  2711 12 91  to
2711 19 00, 2711 21 00 and 2711 29 00 (other than propane of a purity of 99 % or more)
to  obtain:

1.

isolated  high-purity  hydrocarbons  (90 %  or  more  in  the  case  of  olefins  and  95 %  or
more in the case of other hydrocarbons), mixtures of isomers having the same organic
composition  being  regarded  as  isolated  hydrocarbons.

Only  those  processes  by  means  of  which  at  least  three  different  products  are  obtained
are  admissible,  but  this  restriction  does  not  apply  in  any  instance  where  the  process
consists in the separation of isomers. In so far as this concerns xylenes, ethylbenzene is
included  with  xylene  isomers;

2. products  of  subheadings  2707 10 10  to  2707 30 90,  2707 50 10  and  2707 50 90  and

2710 00 11  to  2710 00 68:

(a) with no overlapping of the final boiling point of one fraction and the initial boiling
point  of  the  succeeding  fraction  and  a  difference  of  not  more  than  60 °C  between
the  temperatures  at  which  5  and  90 %  by  volume  (including  losses)  distil  by  the
ASTM  D  86-67  method  (reapproved  1972);

(b) with an overlapping of the final boiling point of one fraction and the initial boiling
point  of  the  succeeding  fraction  and  a  difference  of  not  more  than  30 °C  between
the  temperatures  at  which  5  and  90 %  by  volume  (including  losses)  distil  by  the
ASTM  D  86-67  method  (reapproved  1972).

Additional
Note  4  (c)

Cracking  is  an  industrial  process  for  modifying  the  chemical  structure  of  petroleum
products by breaking down the molecules by heating, with or without pressure and with or
without  the  assistance  of  a  catalyst,  thus  producing,  in  particular,  mixtures  of  lighter
hydrocarbons  which  may  be  liquid  or  gaseous  at  normal  temperatures  and  pressures.

The  chief  cracking  processes  are:

1.

thermal cracking;

2. catalytic cracking;

3.

steam  cracking  to  obtain  gaseous  hydrocarbons;

4. hydrocracking  (cracking  plus  hydrogenation);

5. dehydrogenation;

6. dealkylation;

7. coking;

8. visbreaking.

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Additional
Note  4  (d)

Additional
Note  4  (e)

Reforming  is  the  thermal  or  catalytic  processing  of  light  or  medium  oils  to  increase  their
content  of  aromatics.  Catalytic 
to  convert
straight-distillation  light  oils  into  light  oils  with  a  higher  octane  number  (with  a  higher
content of aromatic hydrocarbons) or into a mixture of hydrocarbons containing benzene,
toluene,  xylenes,  ethylbenzene,  etc.

for  example, 

reforming 

is  used, 

The  principal  catalytic  reforming  processes  are  those  employing  platinum  as  the  catalyst.

Extraction  by  means  of  selective  solvents  is  the  process  of  separating  groups  of  products
with  different  molecular  structures  by  means  of  substances  having  a  preferential  solvent
effect (for example, furfural, phenol, dichlorethyl ether, sulphuric anhydride, nitrobenzene,
urea  and  certain  of  its  derivatives,  acetone,  propane,  ethyl  methyl  ketone,  isobutyl  methyl
ketone,  glycol,  morpholine).

Additional
Note  4  (g)

Polymerization  is  the  industrial  process,  whether  or  not  involving  heating  or  the  use  of  a
catalyst, by means of which unsaturated hydrocarbons are made to form their polymers or
copolymers.

Additional
Note  4  (h)

Alkylation means any thermal or catalytic reaction in which unsaturated hydrocarbons are
united  with  any  other  hydrocarbons,  in  particular,  isoparaffins  and  aromatics.

Additional
Note  4  (ij)

Isomerization  is  the  reforming  of  the  structure  of  the  constituents  of  petroleum  products
without  altering  their  gross  composition.

Additional
Note  4  (l)

The  following  are  examples  of  deparaffining  for  the  purposes  of  this  Additional  Note:

1. deparaffining  by  cooling  (with  or  without  solvents);

2. microbiological treatment;

3. deparaffining  by  means  of  urea;

4. molecular  sieve  treatment.

Additional
Note  4  (n)

Atmospheric  distillation  means  distillation  carried  out  at  a  pressure  of  about  1  013  mbar,
measured  at  the  head  of  the  column.

Additional
Note  5

1.

‘Chemical  transformation’  means  any  operation  for  the  molecular  modification  of  one
or  more  constituents  of  a  petroleum  product  undergoing  processing.

The mere mixing of a petroleum product with another product, whether or not also of
petroleum,  is  not  regarded  as  a  ‘chemical  transformation’.  The  incorporation  of  white
spirit into paint, for example, or of a base oil into printing ink, is not to be regarded as
falling within the definition of ‘chemical transformation’. This is also the case with all
uses  of  petroleum  products  as  solvents  or  fuels.

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2. Examples  of  ‘chemical  transformations’:

(a)

treatment  with  halogens  or  halogen  compounds:

(i)

reaction  with  propylene  present  in  a  gaseous  petroleum  fraction  in  order  to
obtain  organic  derivatives  (for  example,  to  obtain  propylene  oxide);

(ii)

treatment  of  petroleum  fractions  (motor  spirit,  kerosene,  gas  oil),  paraffins,
petroleum  waxes  or  paraffinic  residues  with  chlorine  or  chlorine  compounds
in  order  to  obtain  chloroparaffins;

(b)

treatment  with  bases  (for  example,  sodium,  potassium,  ammonium  hydroxides)  in
order  to  obtain  naphthenic  acids;

(c)

treatment  with  sulphuric  acid  or  its  anhydride:

(i)

to  obtain  sulphonates;

(ii)

to  extract  or  obtain  isobutylene;

(iii)

for  the  sulphonation  of  gas  oils  and  lubricating  oils.

Oil  added  after  sulphonation  is  not  eligible  for  exemption;

(d) sulphochlorination;

(e) hydration,  particularly  for  obtaining  alcohols  by  modification  of  unsaturated

hydrocarbons  present  in  gaseous  petroleum  fractions;

(f)

treatment with maleic anhydride, in particular, treatment of butadiene mixed with
a  gaseous  petroleum  fraction  containing  four  carbon  atoms  in  order  to  obtain
tetrahydrophthalic  acid;

(g)

treatment with phenol, for example, reaction of petroleum olefins with phenols in
the  presence  of  a  catalyst  in  order  to  obtain  alkylphenols;

(h) oxidation:

(i) oxidation  of  heavy  oils  to  obtain  bitumens  of  subheading  2713 20 00;

(ii) oxidation  of  any  petroleum  product  in  order  to  obtain  more  complex
chemical  products  such  as  acids,  aldehydes,  ketones,  alcohols;  for  example,
oxidation  of  light  fractions  under  heat  and  pressure  to  obtain  acetic,  formic,
propionic  and  succinic  acids;

(ij) dehydrogenation,  e.g.,  of:

(i) naphtenic  hydrocarbons  to  obtain  aromatic  hydrocarbons  (for  example,

benzole);

(ii) paraffinic  hydrocarbons  to  obtain  liquid  olefins  as  used,  for  example,  in  the

manufacture  of  biodegradable  alkylbenzenes;

(k) oxo  synthesis;

(l)

irreversible incorporation of heavy oils into high polymers (for example, into latex
of  natural  or  synthetic  rubber,  butyl  rubber,  polystyrene);

(m) manufacture  of  products  of  heading  No  2803 00;

(n) nitration  to  obtain  nitrated  derivatives;

(o) biological treatment of certain petroleum fractions containing n-paraffins to obtain

proteins  or  other  complex  organic  products.

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Additional
Note  6

1. This  Additional  Note  concerns  only  products  of  subheading  2710 00 85.

2. For the application of this Additional Note the oils imported must be mixed within the
Community  by  enterprises  which  have  the  prescribed  equipment.  Such  oils  must  be
processed  for  resale.

The  product  imported  must  be  mixed:

1. either  with  other  oils,  whether  mineral,  vegetable,  animal  or  synthetic;  or

2. with  products  of  heading  No  3811;  or

3. with  thickeners  (e.g.,  graphite,  talc,  bentonite,  soaps,  molybdenum  disulphide,

waxes  produced  by  polymerization,  or  from  wool  grease),

whether or not these three groups of products are themselves imported or are obtained
on  the  home  market.

Provided  that  the  oils  imported  are  mixed  with  at  least  one  of  the  above-mentioned
products,  other  products  may  also  be  added,  as  long  as  the  final  product  is  an  oil,
grease  or  lubricating  preparation.

For  the  purposes  of  this  Additional  Note,  the  term  ‘mixed’  applies  only  to  those
end-products  which  possess  technical,  physical  or  chemical  characteristics  different
from  those  of  the  imported  oils.  Such  an  alteration  in  characteristics  must  be
discernible  under  analysis.

3. Although  the  packaging 

is  generally  carried  out  by  means  of  automatic  or
semi-automatic  devices,  apparatus  of  simple  construction  designed  for  filling  drums,
barrels,  cans  and  similar  containers  may  also  be  used.

However,  although  Additional  Note  6  prescribes  the  use  of  packaging  equipment,  the
mixed  products  may  also  be  sold  in  bulk.

2701

Coal;  briquettes,  ovoids  and  similar  solid  fuels  manufactured  from  coal

Those  fuels  known  to  the  trade  in  Spain  as  ‘black  lignite’  and  coming  from  the  Teruel,
Mequinenza,  Pirenaica  and  Baleares  coalfields  are  considered  to  be  coal  of  this  heading.

2701 12 10

Coking  coal  (ECSC)

Coking  coal  contains  between  19  and  41 %  of  volatile  constituents.

2702

Lignite,  whether  or  not  agglomerated,  excluding  jet

Lignites  burn  with  a  long  but  cool  flame,  giving  off  pungent  black  smoke.  Commonly
distinguished  types  are:  fibrous  lignites  whose  fracture  is  reminiscent  of  the  fibrous
appearance  of  the  original  wood  and  which  have  a  high  moisture  content  (up  to  50 %);
common,  or  earthy,  lignites,  brown  or  black,  containing  less  water  than  the  fibrous  type
(approximately  15 %)  and  exhibiting  an  earthy  fracture;  bituminous,  fat,  lignites,  which
soften  when  heated  and  are  therefore  very  suitable  for  briquetting;  waxy  lignites,  which
have  a  wax-like  fracture  and  a  high  wax  content.

This  heading  does  not  include  fuels  known  to  the  trade  in  Spain  as  ‘black  lignite’  and
coming  from  the  Teruel,  Mequinenza,  Pirenaica  and  Baleares  coalfields  (heading
No  2701).

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2704 00

Coke  and  semi-coke  of  coal,  of  lignite  or  of  peat,  whether  or  not  agglomerated;
retort  carbon

2704 00 11
and
2704 00 19

Coke  and  semi-coke  of  coal

Coke  differs  from  coal  in  that  it  burns  almost  without  flame  and  retains  its  porosity  and
gas  permeability  after  combustion.  It  is  infusible,  harder,  contains  less  sulphur  and  more
carbon.  As  opposed  to  coke  which  is  produced  by  high-temperature  (1 000  to  1 200 °C)
carbonization  of  coal,  without  air  supply,  semi-coke  is  produced  by  the  carbonization  of
coal  (with  a  reduced  air  supply)  at  a  temperature  of  between  450  and  700 °C.

2704 00 11

For  the  manufacture  of  electrodes

This  subheading  covers  coke  and  semi-coke  of  coal  used  in  the  manufacture  of  electrodes
generally  intended  for  the  production  of  ferro-alloys.  The  coke  and  semi-cokes  of  this
subheading  are  particularly  pure  (very  low  ash  content)  and  are  generally  in  the  form  of
small lumps.

2704 00 19

Other  (ECSC)

This  subheading  includes  gas  coke  (a  by-product  of  the  production  of  gas)  and  foundry
coke  and  semi-coke  specially  prepared  for  use  in  the  metallurgical  industry  (blast  furnace
coke)  which,  unlike  gas  coke,  is  a  hard  and  tough  product  in  the  form  of  large  lumps
having a silvery appearance.

2704 00 30

Coke  and  semi-coke  of  lignite  (ECSC)

Lignites  are  not  suitable  for  the  production  of  coke  by  high-temperature  carbonization.
However,  low-temperature  carbonization  yields  a  semi-coke  for  use  as  a  smokeless  fuel
which  is  porous,  glossy,  clean  to  handle  and  ignites  and  burns  readily.

2704 00 90

Other

This  subheading  covers:

1. products obtained from the carbonization of peat; they give off a strong pungent odour

on  burning  and  are  used  chiefly  in  industrial  furnaces;

2.

retort  carbon  (see  the  HS  Explanatory  Notes  to  heading  No  2704,  fourth  and  fifth
paragraphs).

2707

Oils  and  other  products  of  the  distillation  of  high  temperature  coal  tar;  similar
products  in  which  the  weight  of  the  aromatic  constituents  exceeds  that  of  the
non-aromatic  constituents

As  regards  the  determination  of  the  content  of  aromatic  constituents,  see  the  Explanatory
Notes  to  Note  2  to  this  chapter.

2707 10 10
and
2707 10 90

Benzole

See  Subheading  Note  3  to  this  chapter.

These subheadings cover only benzene of a purity by weight of less than 95 %. Benzene of
a  purity  by  weight  of  95 %  or  more  falls  within  subheading  2902 20 10  or  2902 20 90.

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2707 20 10
and
2707 20 90

2707 30 10
and
2707 30 90

Toluole

See  Subheading  Note  3  to  this  chapter.

These subheadings cover only toluene of a purity by weight of less than 95 %. Toluene of a
purity  by  weight  of  95 %  or  more  falls  within  subheading  2902 30 10  or  2902 30 90.

Xylole

See  Subheading  Note  3  to  this  chapter.

These  subheadings  cover  only  xylenes  of  a  purity  by  weight  of  less  than  95 %  (ortho-,
meta-,  or  para-isomers  of  xylene,  separately  or  mixed),  as  ascertained  by  gas
chromatography.  Xylene  of  a  purity  by  weight  of  95 %  or  more  falls  within  subheadings
2902 41 00  to  2902 44 90.

2707 40 00

Naphthalene

See  Subheading  Note  3  to  this  chapter.

This subheading covers only naphthalene the crystallizing point of which, as ascertained by
the  method  described  in  Annex  B  of  the  Explanatory  Notes  to  this  chapter,  is  below
79,4 °C.  If  the  product  has  a  crystallizing  point  of  79,4 °C  or  above,  it  falls  within
subheading  2902 90 10.

This  subheading  does  not  cover  naphthalene  homologues  (subheadings  2707 50 10  and
2707 50 90,  2707 91 00  to  2707 99 99,  2902 90 10  to  2902 90 80  or  3817 20 00).

2707 50 10
and
2707 50 90

Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses)
distils  at  250 °C  by  the  ASTM  D  86  method

These  subheadings  cover  hydrocarbon  mixtures  in  which  aromatics,  other  than  benzene,
toluene,  xylene  or  naphthalene  predominate  and  of  which  65 %  or  more  by  volume
(including  losses)  distils  at  up  to  250 °C  by  the  ASTM  D  86-67  method  (reapproved
1972).

2707 60 00

Phenols

See  Subheading  Note  3  to  this  chapter.

This  subheading  covers:

1. phenols  obtained  by  the  distillation  of  high-temperature  coal  tar,  and  also  similar
products  in  which  the  weight  of  the  aromatic  constituents  exceeds  that  of  the
non-aromatic  constituents. 

However,  phenol  salts  are  excluded  from  this  subheading  (generally  heading  No  2907
or  subheading  3824 90 95);

2. cresols  (single  or  mixed  isomers)  containing  by  weight  less  than  95 %  of  cresol,  all
cresol  isomers  being  taken  together  (as  ascertained  by  gas  chromatography).  If  the
content  by  weight 
is  95 %  or  more,  these  products  fall  within  subheading
2907 12 00;

3. xylenols  (single  or  mixed  isomers)  containing  by  weight  less  than  95 %  of  xylenol,  all
xylenol  isomers  being  taken  together  (as  ascertained  by  gas  chromatography).  If  the
content  by  weight 
is  95 %  or  more,  these  products  fall  within  subheading
2907 14 00;

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4. other  phenols  having  one  or  more  benzene  rings  with  one  or  more  hydroxyl  radicals,
provided  they  are  not  chemically  defined  phenols  of  heading  No  2907.  One  notable
product  is  phenol  (C6H5OH)  of  a  purity  by  weight  of  less  than  90 %.

2707 99 11
and
2707 99 19

Crude  oils

These  subheadings  cover:

1. The  products  obtained  from  first  distillation  of  high-temperature  coal  tar.

These  high-temperature  coal  tars  are  generally  produced  in  foundry  coking  plants  at  a
temperature  exceeding  900 °C.  The  distillation  products  of  these  tars  contain  not  only
hydrocarbons  with  a  predominance  by  weight  of  aromatic  hydrocarbons  but  also
nitrogen,  oxygen  and  sulphur  compounds  and  very  often  impurities.  These  products
usually  require  further  processing  before  use;

2. Similar  products  in  which  the  weight  of  the  aromatic  constituents  exceeds  that  of  the

non-aromatic  constituents.

‘Similar products’ means those having a composition qualitatively similar to that of the
products  described  item  1  above.

However, they may have a higher proportion of aliphatic and naphthenic hydrocarbons
and  a  lower  proportion  of  polynuclear  aromatic  hydrocarbons  than  the  products
described  in  item  1  above.

Only  those  products  in  which  the  weight  of  the  aromatic  constituents  exceeds  that  of
the  non-aromatic  constituents  fall  within  these  subheadings.

These  subheadings  also  include  oils  obtained  by  debenzolization  after  washing  of  the  gas
produced  during  the  coking  of  coal.

2707 99 30

Sulphuretted  toppings

For  the  purpose  of  this  subheading,  ‘sulphuretted  toppings’  means  only  those  light
products  obtained  in  the  course  of  first  distillation  of  crude  oils  from  tars,  containing
sulphur  compounds  (for  example,  carbon  disulphide,  mercaptans,  thiophen)  and
hydrocarbons with a predominance of non-aromatic hydrocarbons, of which 90 % or more
by  volume  distils  at  a  temperature  below  80 °C.

2707 99 50

Basic  products

For  the  purposes  of  this  subheading,  basic  products  are  aromatic  and/or  heterocyclic
products  with  basic  nitrogen  function.

The  subheading  covers,  in  particular,  pyridine,  quinoline,  acridine  and  aniline  bases
(including  mixtures  thereof).  These  are  derived  principally  from  pyridine,  quinoline,
acridine  and  their  homologues.

Among  the  basic  products  falling  within  this  subheading  are:

1. pyridine  of  a  purity  by  weight  of  less  than  95 %.  Pyridine  of  a  purity  by  weight  of

95 %  or  more  falls  within  subheading  2933 31 00;

2. methylpyridine (picoline), 5-ethyl-2-methylpyridine (5-ethyl-2-picoline), 2-vinylpyridine,
of a purity by weight of less than 90 % (as ascertained by gas chromotography). If the
content  by  weight 
is  90 %  or  more,  these  products  fall  within  subheading
2933 39 95;

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3. quinoline of a purity of less than 95 % calculated by weight on the anhydrous product
(as  ascertained  by  gas  chromatography).  If  the  purity  is  not  less  than  95 %,  this
product  falls  within  subheading  2933 40 90;

4. acridine  of  a  purity  of  less  than  95 %  calculated  by  weight  on  the  anhydrous  product
(as  ascertained  by  gas  chromatography).  If  the  purity  is  not  less  than  95 %,  this
product  falls  within  subheading  2933 90 95.

This  subheading  does  not  cover  salts  of  any  of  the  basic  products  described  (heading
No  2933  or  3824).

2707 99 70

Anthracene

Anthracene  of  this  subheading  is  usually  in  the  form  of  a  sludge  or  paste  generally
containing  phenanthrene,  carbazole  and  other  aromatic  constituents.  The  subheading
covers only anthracene of a purity by weight of less than 90 %. Anthracene of a purity by
weight  of  90 %  or  more  falls  within  subheading  2902 90 10.

2707 99 91
and
2707 99 99

Other

These  subheadings  cover  principally  products  consisting  of  mixtures  of  hydrocarbons.

These  products  include:

1. heavy  oils  (other  than  crude)  obtained  from  the  distillation  of  high-termperature  coal

tar  or  products  similar  to  those  oils,  provided  that:

(a)

less  than  65 %  by  volume  distils  at  up  to  250 °C  by  the  ASTM  D  86-67  method
(reapproved  1972);  and

(b)

they  have  a  density  exceeding  1,000  g/cm3  at  15 °C;  and

(c)

they have a needle penetration index of 400 or higher at 25 °C by the ASTM D 5
method;  and

(d)

they  have  characteristics  other  than  those  of  the  products  of  heading  No
2715 00.

Products  not  fulfilling  the  conditions  set  out  at  (a)  to  (d)  above  are  to  be  classified
in,  for  example,  subheadings  2707 10 10  to
according  to  their  characteristics 
2707 30 90,  2707 50 10  and  2707 50 90,  heading  No  2708,  subheadings  2710 00 61
to  2710 00 98,  2713 20 00  or  heading  No  2715 00;

2. Aromatic extracts not conforming to the requirements prescribed for those products in

the  Explanatory  Notes  to  subheading  2713 90 10  and  2713 90 90;

3. Certain  naphthalene  and  anthracene  homologues  such  as  ethylnaphthalenes  and

methylanthracenes,  provided  they  do  not  fall  within  heading  No  2902.

2709 00

Petroleum  oils  and  oils  obtained  from  bituminous  minerals,  crude

This  heading  covers  only  products  which  possess  properties  characteristic  of  crude  oils
from  the  various  sources  (e.g.,  specific  gravity,  distillation  curve,  sulphur  content,  pour
point,  viscosity).

2709 00 10

Natural  gas  condensates

This  subheading  includes  crude  oils  obtained  from  the  stabilization,  immediately  on
extraction,  of  natural  gas.  This  operation  consists  of  extracting  the  condensable
hydrocarbons  contained  in  the  ‘wet’  natural  gas,  mainly  by  cooling  and  depressurization.

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2710 00

Petroleum  oils  and  oils  obtained  from  bituminous  minerals,  other  than  crude;
preparations  not  elsewhere  specified  or  included,  containing  by  weight  70 %  or
more  of  petroleum  oils  or  of  oils  obtained  from  bituminous  minerals,  these  oils
being  the  basic  constituents  of  the  preparations

See  Note  2  to  this  chapter  and  the  relevant  Explanatory  Notes.

As  regards  the  subheadings  for  products  intended:

— for  undergoing  a  specific  process,

— for  undergoing  a  chemical  transformation,

see  Additional  Notes  4  and  5  to  this  chapter  and  the  relevant  Explanatory  Notes.

I. Petroleum  oils  and  oils  obtained  from  bituminous  minerals,  other  than  crude

This  group  covers  mixtures  of  isomers  (other  than  stereoisomers)  of  saturated  acyclic
hydrocarbons containing less than 95 % of a particular isomer or of unsaturated acyclic
hydrocarbons containing less than 90 % of a particular isomer, these percentages being
calculated  on  the  weight  of  the  anhydrous  product.

This group also covers separate isomers of the above mentioned hydrocarbons having a
purity  of  less  than  95 %  and  90 %,  respectively,  by  weight.

This  group  covers  only  petroleum  oils  and  oils  from  bituminous  minerals:

1. having a crystallizing point, as measured by the ASTM D 938 method, below 30 °C;

or

2. having  a  crystallizing  point  of  30 °C  or  higher  and

(a) a  density  of  less  than  0,942  g/cm3  at  70 °C  and  a  worked  cone  penetration,  as

measured  by  the  ASTM  D  217  method,  of  at  least  350  at  25 °C;  or

(b) a  minimum  density  of  0,942  g/cm3  at  70 °C  and  a  needle  penetration,  as

measured  by  the  ASTM  D  5  method,  of  at  least  400  at  25 °C.

For  the  purposes  of  paragraph  (I)  above,  petroleum  oils  and  oils  obtained  from
bituminous  minerals  are  also  to  be  taken  to  include  such  oils  to  which  very  small
quantities of various substances have been added, for example, as additives to improve
quality  or  odour,  tracers,  colouring  agents.

See  also  the  diagram  below:

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Distinguishing  criteria  for  certain  petroleum  products  of  headings  Nos  2710 00,  2712
and  2713  (other  than  preparations  of  heading  No  2710 00)

II. Preparations not elsewhere specified or included, containing by weight 70 % or more of
petroleum  oils  or  of  oils  obtained  from  bituminous  minerals,  these  oils  being  the  basic
constituents  of  the  preparations

To  be  classified  in  this  heading,  preparations  must  satisfy  the  following  conditions:

1.

the  proportion  by  weight  of  petroleum  oils  or  of  oils  obtained  from  bituminous
minerals,  as  defined  in  part  I  above,  must  be  70 %  or  more.

This proportion is that determined by analysis and not by the quantity of materials
added;

(1) Where a product is found to be too hard for the Worked Cone Penetration test by the ASTM D 217 method, the Cone Penetration

test  is  to  be  applied  by  the  ASTM  D  937  method.

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2.

they  must  be  neither  specified  nor  included  elsewhere;

3. petroleum  oils  or  oils  obtained  from  bituminous  minerals  in  mixtures,  must  be  the
basic  constituent  of  the  preparation,  that  is,  the  essential  constituent  having  regard
to  use.

The  preparations  of  this  heading  do  not  include:

(a) paints  and  varnishes  (heading  Nos  3208,  3209  and  3210 00);

(b) beauty  preparations  and  cosmetics  based  on  mineral  oils  (generally  heading

Nos  3304  or  3307).

(c) petroleum  sulphonates  (heading  No  3402  or  3824).

Petroleum  sulphonates  are  usually  in  the  form  of  suspensions  in  petroleum  oil  or
oil  obtained  from  bituminous  minerals.  The  pure  sulphonate  content  is  usually  so
high  as  to  preclude  direct  use  as  a  lubricant;

(d) preparations  for  polishing,  preserving  or  otherwise  treating  wood,  paintwork,

metals,  glass  or  other  materials  (mainly  heading  No  3405);

(e) disinfectants,  insecticides,  etc.,  however  put  up,  consisting  of  solutions  or
dispersions of an active ingredient in petroleum oil or oil obtained from bituminous
minerals  (heading  No  3808);

(f) prepared  dressings  of  the  kind  used  in  the  textile  industry  (heading  No  3809);

(g) prepared  additives  for  mineral  oils  (also  called  dopes)  (heading  No  3811);

(h) organic  composite  solvents  and  thinners  (e.g.,  heading  No  3814 00);

(ij)

foundry  core  binders  (subheading  3824 10 00);

(k) certain  anti-rust  preparations,  in  particular:

(i) prepared, for example, from lanolin (approximately 20 %) in solution in white

spirit  (subheading  3403 19 10);

(ii) containing  amines  as  active  ingredients  (subheading  3824 90 35).

2710 00 11
to
2710 00 39

2710 00 21
and
2710 00 25

Light  oils

See  Additional  Note  1  (a)  to  this  chapter.

Special spirits

See  Additional  Note  1  (b)  to  this  chapter.

2710 00 21

White  spirit

See  Additional  Note  1  (c)  to  this  chapter.

The term ‘Abel-Pensky method’ means method DIN (Deutsche Industrienormen) 51755 —
March  1974,  published  by  the  DNA  (Deutsche  Normenausschuß),  Berlin  15.

2710 00 41
to
2710 00 59

2710 00 61
to
2710 00 98

Medium  oils

See  Additional  Note  1  (d)  to  this  chapter.

Heavy oils

See  Additional  Note  1  (e)  to  this  chapter.

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2710 00 61
to
2710 00 68

2710 00 71
to
2710 00 78

Gas  oils

See  Additional  Note  1  (f)  to  this  chapter.

Fuel  oils

See Additional Note 1 (g) to this chapter and the diagram below for the characteristics of
fuel  oils:

2710 00 81
to
2710 00 98

Lubricating  oils;  other  oils

These  subheadings  cover  heavy  oils  as  defined  in  Additional  Note  1  (e)  to  this  chapter
providing  these  oils  do  not  fulfil  the  conditions  set  out  in  Additional  Note  1  (f)  (gas  oils)
or  1  (g)  (fuel  oils)  to  this  chapter.

These  subheadings  cover  heavy  oils  of  which  less  than  85 %  by  volume,  including  losses,
distils  at  350 °C  by  the  ASTM  D  86-67  method  (reapproved  1972):

1. which,  for  a  corresponding  diluted  colour  C,  have  a  viscosity  V:

(a) not  exceeding  that  shown  in  line  I  of  the  concordance  table  set  out  in  Additional
Note  1  (g)  to  this  chapter,  when  the  sulphated  ash  content  is  1 %  or  more,  or
when  the  saponification  index  is  4  or  more;  or

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(b) exceeding  that  shown  in  line  II  of  that  concordance  table  when  the  pour  point  is

lower  than  10 °C;  or

(c) exceeding  that  shown  in  line  I  but  not  exceeding  that  shown  in  line  II  when  less
than  25 %  distils  at  300 °C,  when  the  pour  point  is  not  higher  than  minus  10 °C.
These  provisions  apply  only  to  oils  having  a  diluted  colour  C  of  less  than  2;

2.

for  which  the  following  cannot  be  determined:

(a)

the  distillation  percentage  at  250 °C  by  the  ASTM  D  86-67  method  (reapproved
1972)  (zero  being  deemed  to  be  a  percentage);  or

(b)

the  kinematic  viscosity  at  50 °C  by  the  ASTM  D  445-74  method;  or

(c)

the  diluted  colour  C  by  the  ASTM  D  1500  method;

3. which  are  artificially  coloured.

The analytical methods to be used for the purposes of item 1 above are those specified for
fuel  oils  (see  Additional  Note  1  (g)  to  this  chapter).

See  also  the  diagram  below:

2710 00 85

To  be  mixed  in  accordance  with  the  terms  of  additional  note  6  to  this  chapter

See  Additional  Note  6  to  this  chapter  and  the  relevant  Explanatory  Notes.

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2711

Petroleum  gases  and  other  gaseous  hydrocarbons

For  definitions  of  these  products  see  the  HS  Explanatory  Notes  to  heading  No  2711.

As  regards  the  subheadings  for  products  intended:

— for  undergoing  a  specific  process,

— for  undergoing  chemical  transformation,

see  Additional  Notes  4  and  5  to  this  chapter  and  the  relevant  Explanatory  Notes.

2712

2712 10 10
and
2712 10 90

Petroleum  jelly;  paraffin  wax,  microcrystalline  petroleum  wax,  slack  wax,
ozokerite,  lignite  wax,  peat  wax,  other  mineral  waxes,  and  similar  products
obtained  by  synthesis  or  by  other  processes,  whether  or  not  coloured

Petroleum jelly

See  the  HS  Explanatory  Notes  to  heading  No  2712,  part  (A).

See  also  the  diagram  in  the  Explanatory  Notes  to  heading  No  2710 00,  part  I.

2712 10 10

Crude

See  Additional  Note  2  to  this  chapter.

As  regards  the  subheadings  for  products  intended:

— for  undergoing  a  specific  process,

— for  undergoing  chemical  transformation,

2712 20 10
and
2712 20 90

2712 90 11
and
2712 90 19

2712 90 31
to
2712 90 99

see  Additional  Notes  4  and  5  to  this  chapter  and  the  relevant  Explanatory  Notes.

Paraffin  wax  containing  by  weight  less  than  0,75 %  of  oil

These  subheadings  cover  paraffin  wax  described  in  the  HS  Explanatory  Notes  to  heading
No  2712,  part  (B),  first  and  seventh  paragraphs.

Ozokerite,  lignite  wax  or  peat  wax  (natural  products)

These  subheadings  cover  the  products  described  in  the  HS  Explanatory  Note  to  heading
No  2712,  part  (B),  third,  fourth  and  fifth  paragraphs.

Ozokerite  (natural  wax)  is  rarely  marketed  at  present  (sources  exhausted  and  poor
financial  return),  the  terms  ozokerite  and  ceresin  (refined  ozokerite)  being  in  practice
wrongly  applied  to  microcrystalline  waxes  of  subheadings  2712 90 31  to  2712 90 99.

Other

These  subheadings  cover  the  products  described  in  the  HS  Explanatory  Notes  to  heading
No  2712,  part  (B),  second,  sixth  and  seventh  paragraphs,  other  than  synthetic  paraffin  of
subheading  2712 20 10  or  2712 20 90.

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These  products  show  the  following  characteristics:

1.

2.

3.

4.

the  crystallizing  point  as  determined  by  the  ASTM  D  938  method,  is  not  lower  than
30 °C;

the  density  is  less  than  0,942  g/cm3  at  70 °C;

the  worked  cone  penetration,  as  determined  by  the  ASTM  D  217  method,  is  less  than
350  at  25 °C;  and

the  cone  penetration,  as  measured  by  the  ASTM  D  937  method,  is  less  than  80  at
25 °C.

If  a  product  is  found  to  be  too  hard  for  the  worked  cone  penetration  test  by  the  ASTM
D  217  method,  the  cone  penetration  test  is  to  be  applied  by  the  ASTM  D  937  method.

See  also  the  diagram  in  the  Explanatory  Notes  to  heading  No  2710 00,  part  I.

2712 90 31
to
2712 90 39

Crude

See  Additional  Note  3  to  this  chapter.

As  regards  the  subheadings  for  products  intended:

— for  undergoing  a  specific  process,

— for  undergoing  a  chemical  transformation,

see  Additional  Notes  4  and  5  to  this  chapter  and  the  relevant  Explanatory  Notes.

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils
obtained  from  bituminous  minerals

2713 11 00
and
2713 12 00

Petroleum  coke

These  subheadings  cover  petroleum  coke  as  described  in  the  HS  Explanatory  Notes  to
heading  No  2713,  paragraph  (A).

2713 20 00

Petroleum  bitumen

This  subheading  covers  petroleum  bitumen  as  described  in  the  HS  Explanatory  Notes  to
heading  No  2713,  paragraph  (B).

This  product  shows  the  following  characteristics:

1.

the  crystallizing  point  is  not  below  30 °C  by  the  ASTM  D  938  method;

2.

the  density  is  not  less  than  0,942  g/cm3  at  70 °C;  and

3.

the  needle  penetration  at  25 °C  is  less  than  400  by  the  ASTM  D  5  method.

See  also  the  diagram  in  the  Explanatory  Notes  to  heading  No  2710 00,  part  I.

2713 90 10
and
2713 90 90

Other  residues  of  petroleum  oils  or  of  oils  obtained  from  bituminous  minerals

These  subheadings  cover  the  products  described  in  the  HS  Explanatory  Notes  to  heading
No  2713,  part  (C).

Aromatic  extracts  of  these  subheadings  (see  the  HS  Explanatory  Notes  to  heading
No  2713,  part  (C),  paragraph  (1))  generally  meet  the  following  requirements:

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1. content  of  aromatic  constituents  exceeds  80 %  by  weight  by  the  method  described  in

Annex  A  to  the  Explanatory  Notes  to  this  chapter;

2. density  at  15 °C  exceeds  0,950  g/cm3;  and

3. not  more  than  20 %  by  volume  distils  at  300 °C  by  the  ASTM  D  86-67  method

(reapproved  1972).

However,  mixed  alkylbenzenes  and  mixed  alkylnaphthalenes  also  meeting  the  above-
mentioned  requirements  are  classified  in  heading  No  3817.

2715 00

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum
bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics,
cut-backs)

The  composition  of  bituminous  mixtures  of  this  heading  varies  according  to  intended
use.

1. Products  used  for  waterproofing  and  protecting  surfaces  or  for  insulating  purposes

The  products  used  for  corrosion-resistant  coatings, 
insulating  electrical  plant,
waterproofing surfaces, filling cracks, etc. usually consist of a binder (bitumen, asphalt
or  tar),  rigid  fillers  such  as  mineral  fibres  (asbestos,  glass),  wood  sawdust  and  any
other substance needed to give the products the properties required or to facilitate their
application.  The  following  are  examples  of  these  products:

(a) b i t u m i n o u s   s e a l a n t s

with a solvent content of less than 30 % which enable coatings with a thickness of
3  to  4  mm  or  less  to  be  obtained;

(b) b i t u m i n o u s   m a s t i c s

with  a  solvent  content  not  exceeding  10 %  which  enable  the  following  to  be
obtained: either coatings with a thickness ranging from 4 mm to 1 cm or caulked
seams  of  large  dimensions  (2  to  8  cm);

(c) o t h e r   b i t u m i n o u s   p r e p a r a t i o n s

containing  fillers  but  no  solvents.  These  must  be  given  a  heat-treatment  before
being used. Among other applications, they are used for protecting underground or
under-water  pipework  (pipelines).

2. Products  used  for  surfacing  roads

Bituminous  products  of  this  heading  used  for  surfacing  roads  fall  into  two  main
categories:

(a) c u t - b a c k s   a n d   r o a d - o i l s

Cut-backs  are  bitumens  dissolved  in  fairly  heavy  solvents,  the  quantity  of  which
can  be  varied  according  to  the  desired  viscosity.

The  trade  descriptions  of  these  preparations  differ  according  to  whether  the
solvents  used  are  of  petroleum  or  other  origin;  those  containing  the  former  are
‘fluidified  bitumens’,  the  others  are  ‘fluxed  bitumens’.

Road-oils  are  like  preparations  based  on  bitumen  containing  heavy  solvents  in
quantities  that  vary  according  to  the  desired  viscosity.

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Adhesives  are  sometimes  added  to  render  these  preparations  resistant  to  peeling.

All  these  bituminous  preparations  have  the  following  distinctive  characteristics:

— a  needle  penetration,  as  measured  by  the  ASTM  D  5  method,  of  not  less  than

400  at  25 °C,

— a  distillation  residue,  obtained  under  reduced  pressure  by  the  ASTM  D  1189
method,  of  not  less  than  60 %  by  weight  with  a  needle  penetration,  as
measured  by  the  ASTM  D  5  method,  of  less  than  400  at  25 °C.

The  following  diagram  shows  how:

— fluidified  and  fluxed  bitumens  are  distinguished  from  bitumens  of  subheading

2713 20 00,

— fluidified  and  fluxed  bitumens  are  distinguished  from  petroleum  oils  of  heading

No  2710 00.

(b) a q u e o u s   e m u l s i o n s

These  are  preparations  obtained  by  emulsifying  bitumens  with  water.

There  are  two  categories:

1. anionic  or  ‘alkaline’  emulsions  based  on  ordinary  or  tall  oil  soap;

2. cationic  or  ‘acidic’  emulsions  based  on  an  aliphatic  amine  or  a  quaternary

ammonium  ion.

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METHOD  OF  DETERMINING  THE  CONTENT  OF  AROMATIC  CONSTITUENTS  IN  PRODUCTS  WITH  A
DISTILLATION  END  POINT  EXCEEDING  315 °C

ANNEX  A

Principle  of  the  method

The sample, dissolved in n-pentane, is allowed to percolate through a special chromatography column packed with silica gel. The
non-aromatic  hydrocarbons,  eluted  with  n-pentane,  are  collected  subsequently  and  assayed  by  weighing  after  the  solvent  has
evaporated.

Apparatus  and  reagents

Chromatography  column:  this  is  a  glass  tube  with  the  dimensions  and  shape  shown  in  the  accompanying  sketch.  The  top
aperture must be capable of being sealed by a glass joint having its ground flat face pressed against the top of the column by two
rubber-covered  metal  clamps.  The  seal  must  be  completely  leaktight  against  an  applied  pressure  of  nitrogen  or  air.

Silica gel: fineness of 200 mesh or more. It must be activated for seven hours in an oven kept at 170 °C before use and placed in
a  dessicator  to  cool.

n-pentane:  minimum  95 %  pure,  aromatic-free.

Method

Pack  the  chromatography  column  with  the  previously  activated  silica  gel,  up  to  about  10  cm  from  the  upper  glass  bulb,  by
carefully tamping the contents of the column with a vibrator so as not to leave any channels. Then insert a plug of glass wool in
the  top  of  the  silica  gel  column.

Pre-moisten the silica gel with 180 ml of n-pentane and apply a pressure of air or nitrogen from above until the upper surface of
the  liquid  reaches  the  top  of  the  silica  gel.

Carefully  release  the  pressure  inside  the  column  and  pour  over  it  approximately  3,6  g  (exactly  weighed)  of  sample  dissolved  in
10  ml  of  n-pentane,  then  rinse  out  the  beaker  with  another  10  ml  of  n-pentane  and  pour  this  also  over  the  column.

Apply the pressure progressively while allowing the liquid to flow in drops from the bottom capillary tube of the column at the
approximate  rate  of  1  ml/min  and  collect  this  liquid  in  a  500  ml  flask.

When  the  level  of  the  liquid  containing  the  substance  to  be  separated  falls  to  the  surface  of  the  silica  gel,  carefully  remove  the
pressure once more and add 230 ml of n-pentane; re-apply the pressure immediately and bring down the level of the liquid to the
surface  of  the  silica  gel  while  collecting  the  eluate  in  the  same  flask  as  before.

Reduce the collected fraction to a small volume by evaporation in a vacuum oven at 35 °C or in a vacuum rotary evaporator or
similar  apparatus  and  then  transfer  it  without  loss  into  a  tared  beaker,  using  more  n-pentane  as  solvent.

Evaporate  the  contents  of  the  beaker  in  a  vacuum  oven  to  constant  weight  (W).

The  percentage  of  non-aromatic  hydrocarbons  by  weight  (A)  is  given  by  the  following  formula:

A =

W
W1

× 100

where  W1  is  the  weight  of  the  sample.

The  difference  from  100  is  the  percentage  of  aromatic  hydrocarbons  absorbed  by  the  silica  gel.

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Accuracy  of  the  method
Repeatability: –  0,2 %.
Reproducibility: –  0,5 %.

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METHOD  OF  DETERMINING  THE  CRYSTALLIZING  POINT  OF  NAPHTHALENE

ANNEX  B

Melt  down,  whilst  constantly  stirring,  approximately  100  g  of  naphthalene  in  a  porcelain  crucible  with  a  capacity  of  about
100 cm3. Introduce about 40 cm3  of the melted substance into a preheated ‘Shukoff’ flask so that it is three-quarters filled. Insert
a thermometer, graduated in tenths of a degree, through a cork stopper, arranging the mercury bulb in the centre of the liquid.
When  the  temperature  has  fallen  almost  to  the  crystallizing  point  of  the  naphthalene  (around  83 °C),  induce  crystallization  by
continuous  agitation.  As  soon  as  crystals  begin  to  form,  the  column  of  mercury  will  generally  stabilize  and  then  start  to  fall
again.  The  temperature  at  which  the  mercury  stabilized  and  remained  static  for  a  certain  time  is  noted  and  this  temperature  is
taken  to  be  the  crystallizing  point  of  the  naphthalene,  after  correction  to  allow  for  the  part  of  the  mercury  column  outside  the
flask.

For  a  mercury  thermometer,  this  correction  is  taken  as  being:

n  (t−t9)
6 000

where  ‘n’  is  the  number  of  graduations  of  the  mercury  column  outside  the  flask,  ‘t’  is  the  noted  temperature  and  ‘t9’  the  mean
temperature of the part of the mercury column that is outside the flask. ‘t9’ can be determined approximately with an auxiliary
thermometer  the  bulb  of  which  is  placed  at  mid-height  of  the  part  of  the  column  that  is  outside  the  flask.  A  capillary-tube
thermometer  ensures  very  high  precision.

The  ‘Shukoff’  flask  illustrated  below  is  a  glass  receptacle  with  double  walls,  the  space  between  which  is  evacuated:

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SECTION  VI

PRODUCTS  OF  THE  CHEMICAL  OR  ALLIED  INDUSTRIES

For  the  interpretation  of  Section  Notes  1,  2  and  3,  see  the  HS  General  Explanatory  Notes  to  section  VI.

INORGANIC  CHEMICALS;  ORGANIC  OR  INORGANIC  COMPOUNDS  OF  PRECIOUS  METALS,
OF  RARE-EARTH  METALS,  OF  RADIOACTIVE  ELEMENTS  OR  OF  ISOTOPES

CHAPTER  28

II.

INORGANIC  ACIDS  AND  INORGANIC  OXYGEN  COMPOUNDS

OF  NON-METALS

2811

Other  inorganic  acids  and  other  inorganic  oxygen  compounds  of  non-metals

2811 19 10
to
28  11  19  80

Other

These  subheadings  include  the  products  referred  to  in  Note  4  to  this  chapter.

III. HALOGEN  OR  SULPHUR  COMPOUNDS  OF  NON-METALS

2812

Halides  and  halide  oxides  of  non-metals

2812 10 11
to
2812 10 18

2812 10 91
to
2812 10 99

Of  phosphorus

See  the  HS  Explanatory  Notes  to  heading  No  2812,  (A),  (3),  and  (B),  (4).

Other

In  addition  to  the  products  listed  in  the  HS  Explanatory  Notes  to  heading  No  2812,  (A)
(except  3)  and  (B)  (except  4),  these  subheadings  include  tellurium  tetrachloride  (TeCl4),
used  mainly  for  imparting  a  patina  to  silverware.

IV.

INORGANIC  BASES  AND  OXIDES,  HYDROXIDES  AND  PEROXIDES

OF  METALS

Peroxides  are  taken  to  mean  only  compounds  of  a  metal  with  oxygen  the  molecule  of
which  —  as  is  the  case  with  hydrogen  peroxide  —  contains  the  bond  -0-0-.

Oxides,  hydroxides  or  peroxides  of  metals  which  are  not  specified  in  the  earlier  headings
or  subheadings  of  this  subchapter  are  to  be  classified  in  subheading  2825 90 80.

2819

Chromium  oxides  and  hydroxides

2819 10 00

Chromium  trioxide

See  the  HS  Explanatory  Notes  to  heading  No  2819,  (A),  (1).

2819 90 90

Other

This  subheading  covers  the  products  mentioned  in  the  HS  Explanatory  Notes  to  heading
No  2819,  (A),  (2),  and  (B).

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2825

Hydrazine  and  hydroxylamine  and  their  inorganic  salts;  other  inorganic  bases;
other  metal  oxides,  hydroxides  and  peroxides

2825 70 00

Molybdenum  oxides  and  hydroxides

This  subheading  does  not  include  technical  molybdic  oxide  obtained  by  merely  roasting
molybdenite  concentrates  (subheading  2613 10 00).

V. SALTS  AND  PEROXYSALTS,  OF  INORGANIC  ACIDS  AND  METALS

2826

Fluorides;  fluorosilicates,  fluoroaluminates  and  other  complex  fluorine  salts

2826 19 00

Other

In addition to the products mentioned in the HS Explanatory Notes to heading No 2826,
(A),  (4)  to  (9),  this  subheading  includes:

1. beryllium  difluoride  (BeF2),  a  product  of  glassy  appearance  having  a  density  of  about
2  g/cm3  and  a  melting  point  of  the  order  of  800 °C,  very  soluble  in  water,  used
as  an  intermediate  in  beryllium  metallurgy.  It  is  obtained  by  calcining  ammonium
fluoroberyllate;

2. basic beryllium fluoride (5BeF2·2BeO), also of glassy appearance and soluble in water,

having  a  slightly  higher  density  (about  2,3  g/cm3).

2826 30 00

Sodium  hexafluoroaluminate  (synthetic  cryolite)

See  the  HS  Explanatory  Notes  to  heading  No  2826,  (C),  (1).

2826 90 90

Other

See  the  HS  Explanatory  Notes  to  heading  No  2826,  (B),  (3)  to  (7),  and  (C),  (2)  to  (5)
with  the  exception  of  dipotassium  hexafluorozirconate  which  is  specifically  included  in
subheading  2826 90 10.

2833

Sulphates;  alums;  peroxosulphates  (persulphates)

2833 29 30

Of  cobalt;  of  titanium

This  subheading  includes:

1. dititanium  tris(sulphate)  (Ti2(SO4)3).  In  the  anhydrous  form  this  is  a  green  crystalline
powder  insoluble  in  water,  but  soluble  in  dilute  acids  with  which  it  forms  a  purple
solution.  In  the  hydrated  state  it  forms  a  stable  crystalline  hydrate  which  is  water
soluble.  It  is  used  as  a  reducing  agent  in  the  textile  industry;

2.

titanium  oxide  sulphate  (titanyl  sulphate)  ((TiO)SO4).  This  may  be  in  the  anhydrous
form  which  is  a  white  hygroscopic  powder  or  one  of  a  number  of  hydrated  forms  of
which  the  dihydrate  is  the  most  stable.  It  is  used  as  a  mordant  in  dyeing;

3.

titanium  bis(sulphate)  (Ti(SO4)2)  is  a  white,  highly  hygroscopic  powder  of  poor
stability.

2835

Phosphinates 
polyphosphates

(hypophosphites),  phosphonates 

(phosphites),  phosphates  and

2835 10 00

Phosphinates  (hypophosphites)  and  phosphonates  (phosphites)

See  the  HS  Explanatory  Notes  to  heading  No  2835,  (A)  and  (B).

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2835 22 00
to
2835 29 90

2835 31 00
to
2835 39 70

Phosphates

See  the  HS  Explanatory  Notes  to  heading  No  2835,  (C),  first  paragraph,  (I),  and  second
paragraph,  (1),  (a),  (2),  (a),  (b)  and  (c),  and  (3)  to  (8).

These  subheadings  do  not  include  intermixtures  of  different  phosphates  (generally  chapter
31  or  subheading  3824 90 95).

Polyphosphates

See the HS Explanatory Notes to heading No 2835, (C), first paragraph, (II), (III) and (IV),
and  second  paragraph,  (1),  (b),  and  (2),  (d)  to  (g).

2835 39 10

Of  ammonium

This  subheading  includes  tetraammonium  disphosphate  (ammonium  pyrophosphate)
((NH4)4P2O7)  and  pentaammonium  triphosphate  ((NH4)5P3O10).

This  subheading  also  includes  ammonium  polyphosphates  having  a  higher  degree  of
polymerization,  even  when  composed  of  similar  series  of  polymers  (sometimes  called
ammonium  metaphosphates).  This  is  the  case,  for  example,  with  Kurrol  ammonium  salt
(not to be confused with Kurro’s salt, a sodium metaphosphate), a linear polymer having a
high  average  degree  of  polymerization  (several  thousand  to  tens  of  thousands  of  units).
This  is  a  white  crystalline  powder,  not  very  soluble  in  water,  which  is  used  mainly  as  a
fireproofing  agent.

2835 39 30

Of  sodium

This  subheading  covers:

1.

sodium  pyrophosphates  (sodium  diphosphates):  tetrasodium  pyrophosphate  (neutral
(acid  diphosphate)
diphosphate) 
(Na2H2P2O7);

(Na4P2O7),  disodium  dihydrogenpyrophosphate 

2.

sodium  metaphosphates  (basic  formula  (NaPO3)n),  which  are  two  in  number:  sodium
cyclo-triphosphate  and  sodium  cyclo-tetraphosphate;

3. other  sodium  polyphosphates  having  a  high  degree  of  polymerization.  These  include  a
product  incorrectly  known  as  sodium  hexametaphosphate,  also  known  as  Graham’s
salt,  which  is  a  polymeric  mixture  ((NaPO3)n)  with  a  degree  of  polymerization  of
between  30  and  90.

2840

Borates;  peroxoborates  (perborates)

2840 19 90

Other

This  subheading  includes  crystallized  disodium  tetraborate  (with  10H2O).

2840 20 10

Borates  of  sodium,  anhydrous

This  subheading  includes  sodium  pentaborate  and  sodium  metaborate.

2841

Salts  of  oxometallic  or  peroxometallic  acids

2841 69 00

Other

Manganites are the salts of manganous acid (H2MnO3). They are almost insoluble in water
and  are  easily  hydrolyzed.

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This  subheading  includes  copper  manganite  (CuMnO3)  which  is  used  in  gas-masks
to  oxidize  carbon  monoxide  to  carbon  dioxide,  and  copper  bis(hydrogenmanganite)
(Cu(HMnO3)2),  which  is  even  more  effective.

In  addition  to  the  manganates  listed  in  the  HS  Explanatory  Notes  to  heading  No  2841,
(3),  (a),  this  subheading  also  covers  manganates  in  which  manganese  is  pentavalent,  for
example, Na3MnO4·10H2O.

2842

Other  salts  of  inorganic  acids  or  peroxoacids,  excluding  azides

2842 10 00

Double  or  complex  silicates

See  the  HS  Explanatory  Notes  to  heading  No  2842,  (II),  second  paragraph,  (K).

2842 90 10

Salts,  double  salts  or  complex  salts  of  selenium  or  tellurium  acids

In addition to the products mentioned in the HS Explanatory Notes to heading No 2842,
(I),  (B)  and  (C),  and  (II),  second  paragraph,  (D)  and  (E),  and  to  selenosulphides,
selenosulphates  and  thiotellurates  mentioned  in  (II),  second  paragraph,  (C),  (3),  this
subheading  includes:

1. mercury  selenide  (HgSe)  and  indium  selenide  (InSe),  used  as  semi-conductors;

2. highly  purified  lead  telluride  (PbTe)  used  for  transistors,  thermocouples,  mercury

vapour  lamps,  etc.

VI. MISCELLANEOUS

2844

Radioactive  chemical  elements  and  radioactive  isotopes  (including  the  fissile
or  fertile  chemical  elements  and  isotopes)  and  their  compounds;  mixtures  and
residues  containing  these  products

See  Note  6  to  this  chapter.

2844 10 10
to
2844 10 90

Natural  uranium  and  its  compounds;  alloys,  dispersions  (including  cermets),  ceramic
products  and  mixtures  containing  natural  uranium  or  natural  uranium  compounds

See  the  HS  Explanatory  Notes  to  heading  No  2844,  (IV),  (A),  (1),  (B),  (1),  and  (C),  (1)
to  (3).

2844 20 21
to
2844 20 89

Uranium  enriched  in  U  235  and  its  compounds;  plutonium  and  its  compounds;  alloys,
dispersions  (including  cermets),  ceramic  products  and  mixtures  containing  uranium
enriched  in  U  235,  plutonium  or  compounds  of  these  products

Uranium  enriched  in  isotope  235  is  marketed  under  the  descriptions  ‘slightly  enriched
uranium’ (containing up to about 20 % U 235) and ‘highly enriched uranium’ (containing
more  than  20 %  U  235).

For  plutonium  and  its  compounds  see  the  HS  Explanatory  Notes  to  heading  No  2844,
(IV),  (A),  (3),  (B),  (2),  and  (C),  (1)  and  (3).

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2844 30 11
and
2844 30 19

2844 30 51
to
2844 30 69

2844 30 91
and
2844 30 99

Uranium  depleted  in  U  235;  alloys,  dispersions  (including  cermets),  ceramic  products  and
mixtures  containing  uranium  depleted  in  U  235  or  compounds  of  this  product

Uranium  depleted  in  U  235  is  a  by-product  of  the  production  of  uranium  enriched  in  U
235.  Because  of  its  much  lower  cost  and  the  large  quantities  available,  it  replaces  natural
uranium,  especially  as  a  fertile  material,  as  a  protective  screen  against  radiations,  as  a
heavy  metal  for  the  manufacture  of  fly  wheels  or  in  the  preparation  of  absorbent
compositions  (getters)  used  for  the  purification  of  certain  gases.

Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing
thorium  or  compounds  of  this  product

See  the  HS  Explanatory  Notes  to  heading  No  2844,  (IV),  in  particular  (A),  (2),
and  (B),  (3).

Compounds  of  uranium  depleted  in  U  235  or  of  thorium,  whether  or  not  mixed
together

See  the  HS  Explanatory  Notes  to  heading  No  2844,  (IV),  (B),  (1)  and  (3).

2844 40 11
to
2844 40 90

Radioactive  elements  and  isotopes  and  compounds  other  than  those  of  subheading
No 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products
and  mixtures  containing  these  elements,  isotopes  or  compounds;  radioactive  residues

For the definition of the term ‘isotopes’, see the last sentence of Note 6 to this chapter and
the  HS  Explanatory  Notes  to  heading  No  2844,  (I).

For  the  other  products  mentioned  in  these  subheadings,  see  the  HS  Explanatory  Notes  to
heading  No  2844,  (III).

2844 50 00

Spent  (irradiated)  fuel  elements  (cartridges)  of  nuclear  reactors  (Euratom)

See  the  HS  Explanatory  Notes  to  heading  No  2844,  (IV),  (C),  (4).

2845

Isotopes other than those of heading No 2844; compounds, inorganic or organic,
of  such  isotopes,  whether  or  not  chemically  defined

For the definition of the term ‘isotopes’, see the last sentence of Note 6 to this chapter and
the  HS  Explanatory  Notes  to  heading  No  2844,  (I).

2845 10 00

Heavy  water  (deuterium  oxide)  (Euratom)

This subheading covers heavy water (or deuterium oxide) which resembles ordinary water
in  appearance  and  possesses  the  same  chemical  properties;  its  physical  properties,  on  the
other  hand,  are  slightly  different.  Heavy  water  is  used  as  a  source  of  deuterium  and  is
used,  in  nuclear  reactors,  for  slowing  down  the  neutrons  which  split  the  uranium  atoms.

2845 90 10

Deuterium  and  compounds  thereof;  hydrogen  and  compounds  thereof,  enriched  in
deuterium;  mixtures  and  solutions  containing  these  products  (Euratom)

See  the  HS  Explanatory  Notes  to  heading  No  2845,  third  paragraph,  (1)  and  (3).

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This subheading also covers other hydrogenated organic or inorganic compounds in which
the hydrogen has been partly or completely replaced by deuterium. The most important are
lithium deuteride, deuterated ammonia, deuterated hydrogen sulphide, deuterated benzene,
deuterated  biphenyl  and  deuterated  terphenyls.  These  products  are  used  in  the  nuclear
industry  to  decelerate  neutrons  (moderators),  as  intermediates  in  the  production  of  heavy
water,  or  in  studies  on  the  reaction  of  thermonuclear  fusion.  These  compounds  also  have
important  applications  in  organic  analysis  and  synthesis.

2845 90 90

Other

This  subheading  includes  the  following  isotopes  and  compounds:

1. carbon  13,  lithium  6,  lithium  7  and  compounds  thereof;

2. boron  10,  boron  11,  nitrogen  15,  oxygen  18  and  compounds  thereof  (for  example,

10B2O3,  10B4C,  15NH3,  18H2O).

These  are  used  in  scientific  research  and  in  the  nuclear  industry.

2846

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium
or  of  mixtures  of  these  metals

2846 10 00

Cerium  compounds

See  the  HS  Explanatory  Notes  to  heading  No  2846,  third  paragraph,  (1).

2846 90 00

Other

This  subheading  includes  compounds  of  metals  of  the  rare  earth  series,  called  lanthanides
(since  lanthanum  is  its  first  element),  which  include  the  oxides  of  europium,  gadolinium,
samarium  and  terbium  (terbite),  which  are  used  as  neutron  absorbers  in  the  control  or
safety  rods  of  nuclear  reactors  and  in  colour  television  tubes.

See  also  the  HS  Explanatory  Notes  to  heading  No  2846,  third  paragraph,  (2).

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CHAPTER  29

ORGANIC  CHEMICALS

General

The  letters  (INN)  after  a  name  appearing  in  the  combined  nomenclature  and  the  Explanatory  Notes  thereto
indicate that the name is included in the list of International non-proprietary names for pharmaceutical substances
published  by  the  World  Health  Organization.

The  letters  (INNM)  indicate  that  the  name  is  accepted  by  the  World  Health  Organization  as  an  ‘International
non-proprietary  name  (modified)’.

The letters (ISO) indicate that the name appears as one of the ‘common names for pest control chemicals and plant
growth  regulators’  in  recommendation  R  1750  of  the  International  Organization  for  Standardization.

A fused system is one in which there are at least two rings which have one, and only one, common bond and have
two,  and  only  two  atoms  in  common.

Note  1  (a) 

See  the  HS  General  Explanatory  Notes  to  this  chapter,  (A),  first  four  paragraphs.

This  chapter  includes:

1. anthracene  of  a  purity  by  weight  of  90 %  or  more  (subheading  2902 90 10);

2. benzene  of  a  purity  by  weight  of  95 %  or  more  (subheading  2902 20 10  or

2902 20 90);

3. naphthalene  having  a  crystallizing  point  of  79,4 °C  or  more 

(subheading

2902 90 10);

4.

toluene  of  a  purity  by  weight  of  95 %  or  more  (subheading  2902 30 10  or
2902 30 90);

5. xylenes  containing  by  weight  95 %  or  more  of  xylene  (total  isomers)  (subheadings

2902 41 00  to  2902 44 90);

6. ethane  and  other  saturated  acyclic  hydrocarbons  (other  than  methane  and  propane)
put  up  as  single  isomers  of  a  purity  of  95 %  or  more  by  reference  to  volume  for
gaseous  product (1)  and  to  weight  for  non-gaseous  products  (subheading  2901 10 10
or  2901 10 90);

7. ethylene  of  a  purity  by  volume  of  95 %  or  more  (subheading  2901 21);

8. propene  (propylene)  of  a  purity  by  volume  of  90 %  or  more  (subheading  2901 22);

(1) The  gaseous  state  is  observed  at  15 °C  and  under  a  pressure  of  1 013  millibar.

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9.

fatty alcohols of a purity by weight of 90 % or more, as calculated on the anhydrous
product,  and  containing  six  or  more  carbon  atoms  (subheading  2905 16,  2905 17 00
or  2905 29 90);

10. cresols  (single  or  mixed  isomers)  containing  by  weight  95 %  or  more  of  cresol  all

cresol  isomers  being  taken  together  (subheading  2907 12 00);

11. phenol  of  a  purity  by  weight  of  90 %  or  more  (subheading  2907 11 00);

12. xylenols (single or mixed isomers) containing by weight 95 % or more of xylenol, all

xylenol  isomers  being  taken  together  (subheading  2907 14 00);

13.

fatty acids (other than oleic acid) of a purity by weight of 90 % or more, as calculated
on  the  anhydrous  product,  and  containing  six  or  more  carbon  atoms  (heading  Nos
2915  and  2916);

14. oleic  acid  of  a  purity  by  weight  of  85 %  or  more,  as  calculated  on  the  anhydrous

product  (subheading  2916 15 00);

15. pyridine  of  a  purity  by  weight  of  95 %  or  more  (subheading  2933 31 00);

16. methylpyridine 

(picoline), 

5-ethyl-2-methylpyridine 

(5-ethyl-2-picoline) 

and

2-vinylpyridine,  of  a  purity  by  weight  of  90 %  or  more  (subheading  2933 39 95);

17. quinoline of a purity by weight of 95 % or more, calculated on the anhydrous product

(as  ascertained  by  gas  chromatography)  (subheading  2933 40 90);

18. 1,2-dihydro-2,2,4-trimethylquinoline,  of  a  purity  by  weight  exceeding  85 %,

calculated  on  the  anhydrous  product  (subheading  2933 40 90);

19. acridine of a purity by weight of 95 % or more, calculated on the anhydrous product

(as  ascertained  by  gas  chromatography)  (subheading  2933 90 95);

20.

the derivatives of the fatty acids and of the fatty alcohols of items 9, 13 and 14 above
(for  example,  salts,  esters  (other  than  those  of  glycerine),  amines,  amides,  nitriles),
provided  that  they  satisfy  the  criteria  set  for  the  corresponding  fatty  acids  and
alcohols.

Note  1  (b)

See  the  HS  General  Explanatory  Notes  to  this  chapter,  (A),  final  paragraph.

Note  1  (d)

The  aqueous  solutions  permitted  are  only  those  that  are  true  solutions,  even  if  because  of
insufficient  water  the  substance  is  only  partly  dissolved.

Note  1  (f)  and  (g)

As  regards  the  addition  of  a  stabilizer,  anti-dusting  agent,  colouring  agent  or  odoriferous
substances,  see  the  HS  General  Explanatory  Notes  to  this  chapter,  (A),  penultimate
paragraph.

Note  5

The  provisions  of  this  Note  apply  only  to  the  classification,  as  between  headings,  of  the
products  concerned  (see  the  HS  General  Explanatory  Notes  to  this  chapter,  (G)).

For  classification  as  between  the  subheadings  within  a  heading,  the  provisions  of  the
Subheading  Note  1  to  this  chapter  are  to  be  applied.

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I. HYDROCARBONS  AND  THEIR  HALOGENATED,  SULPHONATED,  NITRATED
OR  NITROSATED  DERIVATIVES

2902

Cyclic  hydrocarbons

2902 19 30

Azulene  and  its  alkyl  derivatives

This subheading covers: azulene (bicyclo[5,3,0]decapentaene) and its alkyl derivatives, e.g.
chamazulene  (7-ethyl-1,4-dimethylazulene),  guaiazulene  (7-isopropyl-1,4-dimethylazulene),
vetiverazulene (2-isopropyl-4,8-dimethylazulene).

2902 90 10

Naphthalene  and  anthracene

See  the  HS  Explanatory  Notes  to  heading  No  2902,  part  (C),  (III),  (a)  and  (c).

2902 90 30

Biphenyl  and  terphenyls

See  the  HS  Explanatory  Notes  to  heading  No  2902,  part  (C),  (II),  (a)  and  (d).

2903

Halogenated  derivatives  of  hydrocarbons

2903 30 10

Fluorides

This  subheading  includes:  1,1-difluoroethane,  carbon  tetrafluoride  (tetrafluoromethane),
tetrafluoroethylene,  trifluoroethylene,  trifluoromethane.

2903 51 10

Lindane  (ISO)

Lindane  is  the  gammaisomer  of  hexachlorocyclohexane  (HCH)  with  a  purity  of  99 %  or
more.  Only  this  gammaisomer  of  HCH  has  insecticidal  properties.  Lindane  is  used  in
agriculture  and  for  the  treatment  of  wood.

II. ALCOHOLS  AND  THEIR  HALOGENATED,  SULPHONATED,
NITRATED  ORNITROSATED  DERIVATIVES

2905

Acyclic  alcohols  and  their  halogenated,  sulphonated,  nitrated  or  nitrosated
derivatives

2905 14 90

Other

This subheading only covers alcohols: secbutyl (butan-2-ol) and isobutyl (2-methylpropan-
1-ol)

2905 15 00

Pentanol  (amyl  alcohol)  and  isomers  thereof

This  subheading  only  covers:  alcohols:  n-amyl  (pentan-1-ol),  secamyl  (pentan-2-ol),
tertamyl  (2-methylbutan-2-ol,  amylene  hydrate),  isoamyl  (3-methylbutan-1-ol),  secisoamyl
(3-methylbutan-2-ol),  2-methylbutan-1-ol,  neopentyl  (neoamyl,  2,2-dimethylpropan-1-ol),
pentan-3-ol.

2905 44 11
to
2905 44 99

D-glucitol  (sorbitol)

These  subheadings  cover  only  D-glucitol  (sorbitol)  complying  with  the  provisions  of  Note
1  to  this  chapter.  Forms  of  D-glucitol  (sorbitol)  which  do  not  so  comply,  are  classified  in
subheadings  3824 60 11  to  3824 60 99.

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2906

Cyclic  alcohols  and  their  halogenated,  sulphonated,  nitrated  or  nitrosated
derivatives

2906 11 00

Menthol

This  subheading  covers  only:  (−)-paramenthol-3  ((−)-trans-1,2-cis-1,5-isopropyl-2-methyl-
5-cyclohexanol),  (– )-paramenthol-3,  and  (+)-paramenthol-3.

The  subheading  does  not  include  neomenthol,  isomenthol  or  neoisomenthol  (subheading
2906 19 00).

VI. KETONE-FUNCTION  COMPOUNDS  AND  QUINONE-FUNCTION
COMPOUNDS

2914

Ketones  and  quinones,  whether  or  not  with  other  oxygen  function,  and  their
halogenated,  sulphonated,  nitrated  or  nitrosated  derivatives

2914 50 00

Ketone-phenols  and  ketones  with  other  oxygen  function

2914 61 00
to
2914 69 90

2915

2916

For  the  purposes  of  this  subheading,  ‘other  oxygen  function’  means  any  of  the  oxygen
functions  specified  in  the  preceding  headings  of  this  chapter  other  than  the  alcohol,
aldehyde  and  phenol  functions.

Quinones

These subheadings cover the products referred to in the HS Explanatory Notes to heading
No  2914,  parts  (E)  and  (F).  For  the  purposes  of  these  subheadings,  ‘quinones’  is  to  be
understood  in  a  broad  sense,  i.e.,  ‘quinones  whether  or  not  with  other  oxygen  function’;
they  consequently  cover  quinones  without  other  oxygen  function  (other  than  the  quinone
function), quinone-alcohols, quinone-phenols, quinone aldehydes, and quinones with other
oxygen  function  (other  than  those  mentioned  above).

VII. CARBOXYLIC  ACIDS  AND  THEIR  ANHYDRIDES,  HALIDES,  PEROXIDES
AND  PEROXYACIDS  AND  THEIR  HALOGENATED,  SULPHONATED,  NITRATED
OR  NITROSATED  DERIVATIVES

Saturated  acyclic  monocarboxylic  acids  and  their  anhydrides,  halides,  peroxides
and  peroxyacids; 
their  halogenated,  sulphonated,  nitrated  or  nitrosated
derivatives

As  regards  the  purity  criteria  for  fatty  acids  and  their  derivates,  see  the  General
Explanatory  Notes  to  this  chapter,  Note  1  (a),  items  13  and  20.

Unsaturated  acyclic  monocarboxylic  acids,  cyclic  monocarboxylic  acids,  their
anhydrides,  halides,  peroxides  and  peroxyacids;  their  halogenated,  sulphonated,
nitrated  or  nitrosated  derivatives

As  regards  the  purity  criteria  for  fatty  acids  and  their  derivatives,  see  the  General
Explanatory  Notes  to  this  chapter,  Note  1  (a),  items  13,  14  and  20.

VIII. ESTERS  OF  INORGANIC  ACIDS  AND  THEIR  SALTS  AND  THEIR
HALOGENATED,  SULPHONATED,  NITRATED  OR  NITROSATED  DERIVATIVES

2919 00

Phosphoric  esters  and  their  salts,  including  lactophosphates;  their  halogenated,
sulphonated,  nitrated  or  nitrosated  derivatives

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2919 00 10

Tributyl  phosphates,  triphenyl  phosphate,  tritolyl  phosphates,  trixylyl  phosphates,  and
tris(2-chloroethyl)  phosphate

See  the  HS  Explanatory  Notes  to  heading  No  2919,  second  paragraph,  (3)  to  (6).

There  are  only  two  tributyl  phosphates,  namely  tri-n-butyl  phosphate  and  triisobutyl
phosphate,  and  only  three  tritolyl  phosphates  and  trixylyl  phosphates,  namely  the  ortho-,
meta-  and  para-isomers.

2919 00 90

Other

See  the  HS  Explanatory  Notes  to  heading  No  2919,  second  paragraph,  (1),  (2),  (7)
and  (8).

This  subheading  includes  Æ-  and  (cid:226)-glycerophosphoric  acid  and  their  salts,  namely  Æ-  and
(cid:226)-glycerophosphoric  as  well  as  tris(2-methoxyphenyl)  phosphate  (guaicol  phosphate).

IX. NITROGEN-FUNCTION  COMPOUNDS

2921

Amine-function  compounds

2921 42 90

Other

See  the  HS  Explanatory  Notes  to  subheadings  2921 42  to  2921 49.

2921 43 90

Other

See  the  HS  Explanatory  Notes  to  subheadings  2921 42  to  2921 49.

2921 44 00

Diphenylamine  and  its  derivatives;  salts  thereof

See  the  HS  Explanatory  Notes  to  subheadings  2921 42  to  2921 49.

2921 45 00

1-naphthylamine  (alpha-naphthylamine),  2-naphthylamine  (beta-naphthylamine)  and  their
derivatives;  salts  thereof

See  the  HS  Explanatory  Notes  to  subheadings  2921 42  to  2921 49.

2921 49 10

Xylidines  and  their  derivatives;  salts  thereof

See  the  HS  Explanatory  Notes  to  subheadings  2921 42  to  2921 49.

2923

Quaternary 
phosphoaminolipids

ammonium 

salts 

and 

hydroxides; 

lecithins 

and 

other

2923 20 00

Lecithins  and  other  phosphoaminolipids

See  the  HS  Explanatory  Notes  to  heading  No  2923,  fourth  paragraph,  (2).

The  other  phosphoaminolipids  of  this  subheading  are  esters  (phosphatides)  similar  to
lecithins. These include cephalin, the nitrogenous organic bases of which are colamine and
serine,  and  sphingomyelin,  the  nigrogenous  bases  of  which  are  choline  and  sphingosine.

2925

Carboxyimide-function  compounds  (including  saccharin  and  its  salts)  and  imine-
function  compounds

2925 11 00

Saccharin  and  its  salts

See  the  HS  Explanatory  Notes  to  heading  No  2925,  (A),  first  paragraph,  (1).

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X. ORGANO-INORGANIC  COMPOUNDS,  HETEROCYCLIC  COMPOUNDS,
NUCLEIC  ACIDS  AND  THEIR  SALTS,  AND  SULPHONAMIDES

2930

Organo-sulphur  compounds

Organo-sulphur compounds as defined in Note 6 to this chapter are to be classified within
this  heading,  whether  or  not  they  contain  other  non-metals  or  metals  directly  linked  to
carbon  atoms.

2932

Heterocyclic  compounds  with  oxygen  hetero-atom(s)  only

2932 29 10
to
2932 29 80

Other  lactones

See  the  HS  Explanatory  Notes  to  subheading  2932 29.

See  also  the  HS  Explanatory  Notes  to  heading  No  2932,  first  paragraph,  (B),  (d)  to  (v).

2933

Heterocyclic  compounds  with  nitrogen  hetero-atom(s)  only

2933 11 10
and
2933 11 90

Phenazone  (antipyrin)  and  its  derivatives

See  the  HS  Explanatory  Notes  to  subheadings  2933 11,  2933 21  and  2933 51.

2933 21 00

Hydantoin  and  its  derivatives

See  the  HS  Explanatory  Notes  to  subheadings  2933 11,  2933 21  and  2933 51.

2933 51 20
and
2933 51 90

Malonylurea  (barbituric  acid)  and  its  derivatives;  salts  thereof

See  the  HS  Explanatory  Notes  to  subheadings  2933 11,  2933 21  and  2933 51.

2933 79 00

Other  lactams

See  the  HS  Explanatory  Notes  to  subheading  2933 79.

See  also  the  HS  Explantory  Notes  to  heading  No  2933,  first  paragraph,  (G),  (2)  to  (7).

XI. PROVITAMINS,  VITAMINS  AND  HORMONES

2936

Provitamins  and  vitamins,  natural  or  reproduced  by  synthesis  (including  natural
concentrates),  derivatives  thereof  used  primarily  as  vitamins,  and  intermixtures
of  the  foregoing,  whether  or  not  in  any  solvent

The  products  of  this  heading  may  be:

— stabilized  in  oily  form;

— stabilized by coating, e.g., with gelatin, wax, fats, rubber of various kinds or derivatives

of  cellulose  in  the  form  of  microcapsules;

— adsorbed  on  silicon  dioxide.

Classification  in  this  heading  is  not  affected  by  the  addition  of  plasticizers  or  anti-caking
agents.

Ion-exchanger  adsorbates  are  however  excluded  from  this  heading  and  are  classified
according  to  their  composition  and  use.

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Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily
as  hormones;  other  steroids  used  primarily  as  hormones

This heading covers only products satisfying the criteria given in the HS Explanatory Notes
to  heading  No  2937,  the  first  four  paragraphs.

2937 10 00

Pituitary  (anterior)  or  similar  hormones,  and  their  derivatives

This  subheading  includes:

— chorionic  gonadotrophin  (INN)  (HCG  (human  chorionic  gonadotrophin)),  serum

gonadotrophin  (INN)  (PMSG  (pregnant-mare  serum  gonadotrophin));

— follicle-stimulating  hormone  (FSH),  lactogenic  hormone  (LTH,  galactin,  galactogene
hormone,  luteotrophin,  mammotrophin,  prolactin),  luteinizing  hormone  (LH,  ICSH
(interstitial-cell-stimulating  hormone),  luteinostimulin);

— corticotrophin  (INN)  (ACTH  (adrenocorticotrophic  hormone),  adrenocorticotrophin);

— growth  hormone  (GH,  STH  (somatotrophic  hormone),  somatotrophin);

— thyrotrophin  (INN)  (thyrotrophic  hormone,  TSH  (thyroid-stimulating  hormone)).

2937 21 00
to
2937 29 00

Adrenal  cortical  hormones  and  their  derivatives

See  the  HS  Explanatory  Notes  to  heading  No  2937,  part  (III),  first  paragraph,  (A),  and
second paragraph.

See  also,  in  the  HS  Explanatory  Notes  to  heading  No  2937,  the  ‘List  of  steroids  used
primarily  for  their  hormone  function’  as  regards  the  substances  listed  as  ‘corticosteroid’.

2937 22 00

Halogenated  derivatives  of  adrenal  cortical  hormones

See  Additional  Note  1  to  this  chapter  for  the  definition  of  ‘adrenal  cortical  hormones’.

See  also  the  HS  Explanatory  Notes  to  subheading  2937 22.

2937 91 00

Insulin  and  its  salts

See  the  HS  Explanatory  Notes  to  heading  No  2937,  part  (II),  (D),  (1).

2937 92 00

Oestrogens  and  progestogens

See the HS Explanatory Notes to heading No 2937, part (III), first paragraph, (B) and (C),
and  third  and  fourth  paragraphs.

See  also,  in  the  HS  Explanatory  Notes  to  heading  No  2937,  the  ‘List  of  steroids  used
primarily  for  their  hormone  function’  as  regards  the  substances  listed  as  ‘oestrogen’  or
‘progestogen’.

XII. GLYCOSIDES  AND  VEGETABLE  ALKALOIDS,  NATURAL  OR  REPRODUCED
BY  SYNTHESIS,  AND  THEIR  SALTS,  ETHERS,  ESTERS  AND  OTHER
DERIVATIVES

2938

Glycosides,  natural  or  reproduced  by  synthesis,  and  their  salts,  ethers,  esters  and
other  derivatives

Glycosides  of  this  heading  are  composed  of  a  sugar  part  and  a  non-sugar  part  (aglycone).
These  parts  are  bonded  to  each  other  via  the  anomeric  carbon  atom  of  the  sugar.  Thus,
products  such  as  vaccinin  and  hamamelitannin  of  heading  No  2940  are  not  considered  to
be glycosides.

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The most common naturally-occurring glycosides are the O-glycosides. However, there are
also  naturally-occuring  N-glycosides,  S-glycosides  and  C-glycosides,  in  which  the  sugar’s
anomeric carbon is linked to the aglycone via a nitrogen atom, a sulphur atom or a carbon
atom  (e.g.,  sinigrin,  aloin,  scoparin).

The  following  products  are  excluded  from  this  heading:

(a) nucleosides  and  nucleotides  of  heading  No  2934  (see  the  HS  Explanatory  Notes  to

heading  No  2934,  third  paragraph,  (D),  (6));

(b) alkaloids  of  heading  No  2939  (e.g.,  tomatine);

(c) antibiotics  of  heading  No  2941  (e.g.,  toyocamycin).

2938 90 10

Digitalis glycosides

In  addition  to  the  compounds  mentioned  in  the  HS  Explanatory  Notes  to  heading
No  2938,  third  paragraph,  (2),  this  subheading  includes:

— acetyldigitoxin, acetyldigoxin, acetylgitoxin;

— desacetyllanatoside  A,  B,  C  and  D;

— digifolein,  diginatin,  diginin,  digipurpurin,  Digitalinum  verum  and  germanicum;

— gitalin,  gitaloxin,  gitonin,  gitoxin,  glucoverodoxin;

— lanafolein,  lanatoside  A,  B,  C  and  D;

— trigonin,  verodoxin.

2938 90 90

Other

This  subheading  includes  the  compounds  mentioned  in  the  HS  Explanatory  Notes  to
heading  No  2938,  third  paragraph,  (4)  to  (9),  and  last  two  paragraphs.

2939

Vegetable  alkaloids,  natural  or  reproduced  by  synthesis,  and  their  salts,  ethers,
esters  and  other  derivatives

2939 10 00

Alkaloids  of  opium  and  their  derivatives;  salts  thereof

This  subheading  also  covers  concentrates  of  poppy  straw  with  a  total  alkaloid  content  of
80 %  or  more  by  weight  on  the  dry  matter.

2939 69 00

Other

This  subheading  includes  the  following  alkaloids  of  rye  ergot:  ergotaminine;  ergosine
and  ergosinine;  ergocristine  and  ergocristinine;  ergocryptine  and  ergocryptinine;
ergocornine  and  ergocorninine;  ergobasine  and  ergobasinine,  and  their  derivatives,  e.g.,
dihydroergotamine, dihydroergotoxine, methylergobasine.

XIII. OTHER  ORGANIC  COMPOUNDS

2941

Antibiotics

2941 10 10
to
2941 10 90

Penicillins  and  their  derivatives  with  a  penicillanic  acid  structure;  salts  thereof

See  the  HS  Explanatory  Notes  to  subheading  2941 10.

Some  examples  of  penicillins  are:  benzylpenicillin  sodium  (phenacetylpenine  sodium),
amylpenicillin  sodium  (n-carboxyhexenylpenine  sodium),  the  biosynthesis  penicillins  and
the  sustained-release  penicillins  such  as  procaine  penicillin  and  benzathine  dipenicillin.

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2941 20 30
and
2941 20 80

Streptomycins  and  their  derivatives;  salts  thereof

In  addition 
include  dihydrostreptomycin,
mannosidostreptomycin  and  the  salts  of  all  these  products,  e.g.,  their  sulphates  and
pantothenates.

streptomycin, 

subheadings 

these 

to 

2941 30 00

Tetracyclines  and  their  derivatives;  salts  thereof

This  subheading  includes  chlortetracycline,  oxytetracycline  and  tetracycline  hydrochloride.

2941 50 00

Erythromycin  and  its  derivatives;  salts  thereof

The  salts  of  erythromycin  include  the  hydrochloride,  sulphate,  citrate,  palmitate,  stearate
and  glucoheptonate;  with  acid  chlorides  it  gives  corresponding  esters,  and  with  acid
anhydrides  it  forms  monoesters  such  as  glutarate,  maleate  and  phthalate.

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CHAPTER  30

PHARMACEUTICAL  PRODUCTS

General

The  description  of  a  product  as  a  medicament  in  Community  legislation  (other  than  that  relating  specifically  to
classification  in  the  combined  nomenclature)  or  in  the  national  legislation  of  the  Member  States,  or  in  any
pharmacopoeia,  is  not  the  deciding  factor  in  so  far  as  its  classification  in  this  chapter  is  concerned.

3001

3001 10 10
and
3001 10 90

Glands  and  other  organs  for  organo-therapeutic  uses,  dried,  whether  or  not
powdered;  extracts  of  glands  or  other  organs  or  of  their  secretions  for  organo-
therapeutic uses; heparin and its salts; other human or animal substances prepared
for  therapeutic  or  prophylactic  uses,  not  elsewhere  specified  or  included

Glands  and  other  organs,  dried,  whether  or  not  powdered

In addition to the products mentioned in the HS Explanatory Notes to heading No 3001,
(A),  these  subheadings  include  the  hypophysis,  the  suprarenal  capsules  and  the  thyroid
gland.

3001 20 90

Other

This  subheading  includes  intrinsic  factor  (dried  purified  extracts  of  pyloric  mucous
membrane  of  swine).

3001 90 91

Heparin  and  its  salts

See  the  HS  Explanatory  Notes  to  heading  No  3001,  (C).

3002

Human  blood;  animal  blood  prepared  for  therapeutic,  prophylactic  or  diagnostic
uses;  antisera  and  other  blood  fractions  and  modified  immunological  products,
whether or not obtained by means of biotechnological processes; vaccines, toxins,
cultures  of  micro-organisms  (excluding  yeasts)  and  similar  products

3002 10 10

Antisera

This  subheading  covers  the  products  described  in  the  HS  Explanatory  Notes  to  heading
No  3002,  (C),  (1),  third  paragraph.

It  does  not  include  sera  used  as  reagents  to  determine  blood  groups  or  blood  factors
(heading  No  3006)  or  ‘normal’  sera  (subheading  3002 10 95  or  3002 10 99).

3002 10 91

Haemoglobin,  blood  globulins  and  serum  globulins

This  subheading  includes  human  normal  immunoglobulin.

3002 10 95
and
3002 10 99

Other

These subheadings include ‘normal’ sera, plasma, fibrinogen, fibrin and, provided that it is
prepared  for  therapeutic  or  prophylactic  uses,  blood  albumin  (e.g.,  obtained  by
fractionating  the  plasma  of  human  blood).

Blood  albumin  not  prepared  for  therapeutic  or  prophylactic  uses  is  therefore  excluded
(Note  1  (g)  to  this  chapter)  (heading  No  3502).

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3002 20 00

Vaccines  for  human  medicine

For  the  interpretation  of  the  term  ‘vaccines’,  see  the  HS  Explanatory  Notes  to  heading
No  3002,  (D),  (1).

3002 30 00

Vaccines  for  veterinary  medicine

See  the  Explanatory  Notes  to  subheading  3002 20 00.

3002 90 50

Cultures  of  micro-organisms

See  the  HS  Explanatory  Notes  to  heading  No  3002,  (D),  (3).

3002 90 90

Other

This subheading includes toxins and, in so far as they are ‘similar products’, the symbiotic
parasites  used  to  treat  certain  diseases,  such  as  Plasmodium  (the  malarial  parasite)  and
Trypanosoma cruzi.

3003

Medicaments  (excluding  goods  of  heading  No  3002,  3005  or  3006)  consisting  of
two  or  more  constituents  which  have  been  mixed  together  for  therapeutic  or
prophylactic uses, not put up in measured doses or in forms or packings for retail
sale

3003 10 00

Containing  penicillins  or  derivatives  thereof,  with  a  penicillanic  acid  structure,  or
streptomycins  or  their  derivatives

This  subheading  also  includes  combinations  of  penicillin  and  streptomycin

3004

Medicaments  (excluding  goods  of  heading  No  3002,  3005  or  3006)  consisting  of
mixed  or  unmixed  products  for  therapeutic  or  prophylactic  uses,  put  up  in
measured  doses  or  in  forms  or  packings  for  retail  sale

Unlike the previous heading, this heading covers ‘unmixed products’. For the interpretation
of  the  term  ‘unmixed  products’,  see  Note  3  (a)  to  this  chapter  and  the  HS  Explanatory
Notes  to  heading  No  3004,  fourth  and  fifth  paragraphs.

The  terms  ‘in  measured  doses’  and  ‘forms  or  packings  for  retail  sale  for  therapeutic  or
prophylactic uses’ are defined in the HS Explanatory Notes to heading No 3004, first and
second paragraphs.

Medicaments put up in packings for long-term administration or for hospitals and similar
establishments  are  included  here.  In  this  case,  a  larger  number  of  units  of  the  product  is
contained  and  the  intended  long-term  administration  or  hospital  use  is  generally  indicated
on  the  packing.

The  fact  that  medicaments  containing,  for  example,  antibiotics,  hormones  or  lyphilized
products,  and  put  up  in  ampoules  or  bottles  must  still  have  added  to  them  pyrogen-free
water  or  another  dilutent  before  being  administered,  does  not  exclude  them  from  this
heading.

3004 20 90

Other

This subheading covers exclusively products put up in measured doses, but not in forms or
packings  for  retail  sale.

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3004 31 90

Other

See  the  Explanatory  Notes  to  subheading  3004 20 90.

3004 32 90

Other

See  the  Explanatory  Notes  to  subheading  3004 20 90.

3004 39 90

Other

See  the  Explanatory  Notes  to  subheading  3004 20 90.

3004 40 90

Other

See  the  Explanatory  Notes  to  subheading  3004 20 90.

3004 50 90

Other

3004 90 91
and
3004 90 99

3005

See  the  Explanatory  Notes  to  subheading  3004 20 90.

Other

See  the  Explanatory  Notes  to  subheading  3004 20 90.

Wadding,  gauze,  bandages  and  similar  articles  (for  example,  dressings,  adhesive
plasters,  poultices),  impregnated  or  coated  with  pharmaceutical  substances  or  put
up  in  forms  or  packings  for  retail  sale  for  medical,  surgical,  dental  or  veterinary
purposes

3005 10 00

Adhesive  dressings  and  other  articles  having  an  adhesive  layer

This  subheading  does  not  cover  liquid  dressings  (subheading  3005 90 99).

3006

Pharmaceutical  goods  specified  in  note  4  to  this  chapter

3006 10 10
and
3006 10 90

Sterile  surgical  catgut,  similar  sterile  suture  materials  and  sterile  tissue  adhesives  for
surgical  wound  closure;  sterile  laminaria  and  sterile  laminaria  tents;  sterile  absorbable
surgical  or  dental  haemostatics

The terms of these subheadings are to be interpreted strictly. They do not, therefore, cover
sterile  suture  clips  (heading  No  9018).

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CHAPTER  31

FERTILIZERS

3103

Mineral  or  chemical  fertilizers,  phosphatic

3103 10 10
and
3103 10 90

Superphosphates

See  the  HS  Explanatory  Notes  to  heading  No  3103,  (A),  (1).

3103 20 00

Basic slag

See  the  HS  Explanatory  Notes  to  heading  No  3103,  (A),  (2).

3105

Mineral  or  chemical  fertilizers  containing  two  or  three  of  the  fertilizing  elements
nitrogen,  phosphorus  and  potassium;  other  fertilizers;  goods  of  this  chapter  in
tablets  or  similar  forms  or  in  packages  of  a  gross  weight  not  exceeding  10  kg

See  Note  6  to  this  chapter  for  the  definition  of  ‘other  fertilizers’  used  in  this  heading.

3105 10 00

Goods  of  this  chapter  in  tablets  or  similar  forms  or  in  packages  of  a  gross  weight  not
exceeding  10  kg

The  term  ‘similar  forms’  applies  to  goods  put  up  in  measured  quantities.  Consequently,
fertilizers  put  up  in  the  usual,  industrial  forms  (for  example,  granules)  are  not  to  be
considered  as  ‘similar  forms’.

3105 20 10
and
3105 20 90

Mineral  or  chemical  fertilizers  containing  the  three  fertilizing  elements  nitrogen,
phosphorus  and  potassium

The  expression  ‘containing  the  three  fertilizing  elements  nitrogen,  phosphorus  and
potassium’  means  that  the  elements  indicated  are  in  sufficient  quantity  to  exercise  a  real
fertilizing  action  and  are  not  simply  impurities.

Nitrogen may be present in the form of nitrates, ammonium salts, urea, calcium cyanamide
or  other  organic  compounds.

Phosphorus  is  generally  present  in  the  form  of  phosphates  which  are  more  or  less  soluble
or,  occasionally,  in  organic  form.

Potassium  is  present  in  the  form  of  salts  (carbonate,  chloride,  sulphate,  nitrate,  etc.).

In  trade,  the  nitrogen,  phosphorus  and  potassium  content  is  expressed,  respectively,  as  N,
P2O5  and  K2O.

These  subheadings  include  the  fertilizers  referred  to  in  the  HS  Explanatory  Notes  to
heading  No  3105,  (B)  and  (C),  provided  that  they  contain  the  three  fertilizing  elements
nitrogen,  phosphorus  and  potassium.  They  are  sometimes  called  ‘NPK  fertilizers’.

The  double  phosphates  of  ammonium  and  potassium,  which  are  chemically  defined
compounds,  are  excluded  from  these  subheadings  (subheading  2842 90 90).

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3105 51 00
and
3105 59 00

Other  mineral  or  chemical  fertilizers  containing  the  two  fertilizing  elements  nitrogen  and
phosphorus

As  regards  the  interpretation  of  the  term  ‘containing  the  two  fertilizing  elements  nitrogen
and  phosphorus’,  the  Explanatory  Notes  to  subheadings  3105 20 10  and  3105 20 90
apply,  mutatis  mutandis.

3105 51 00

Containing  nitrates  and  phosphates

This subheading includes fertilizers containing both nitrates and phosphates of any cations,
including  ammonium  but  excluding  potassium.

The  product  described  in  the  HS  Explanatory  Notes  to  heading  No  3105,  (B),  (2),  but
obtained  without  adding  potassium  salts,  is  an  example  of  a  fertilizer  which  falls  within
this  subheading.

3105 59 00

Other

This  subheading  includes:

3105 60 10
and
3105 60 90

1. mixtures  of  mineral  salts  containing  phosphates  of  any  cations  (excluding  potassium)

and  of  ammonium  salts  other  than  nitrates;

2. phospho-nitrogenous  fertilizers  in  which  the  nitrogen  is  present  in  a  form  other  than
nitric  or  ammoniacal,  i.e.  in  the  form  of  calcium  cyanamide,  urea  of  other  organic
compounds;

3. phospho-nitrogenous  fertilizers  of  the  types  described  in  the  HS  Explanatory  Notes  to

heading  No  3105,  (C),  (1)  and  (3).

Mineral  or  chemical  fertilizers  containing  the  two  fertilizing  elements  phosphorus  and
potassium

As  regards  the  interpretation  of  the  term  ‘containing  the  two  fertilizing  elements
phosphorus  and  potassium’,  the  Explanatory  Notes  to  subheadings  3105 20 10  and
3105 20 90  apply,  mutatis  mutandis.

These  subheadings  include  fertilizers  made  up  of  the  following  mixtures:

— calcined  natural  phosphates  and  potassium  chloride;

— superphosphates  and  potassium  sulphate.

These  subheadings  do  not  cover  the  chemically  defined  potassium  phosphates  of
subheading  2835 24 00,  even  if  they  could  be  used  as  fertilizers.

3105 90 10
to
3105 90 99

Other

These  subheadings  include:

1. all fertilizers containing the two fertilizing elements nitrogen and potassium. However,
these  subheadings  do  not  cover  chemically  defined  potassium  nitrate  even  if  it  is
intended  to  be  used  as  a  fertilizer  (subheading  2834 21 00);

2.

fertilizers  with  a  single  fertilizing  element,  other  than  those  falling  within  heading
Nos  3102  to  3104.

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TANNING  OR  DYEING  EXTRACTS;  TANNINS  AND  THEIR  DERIVATIVES;  DYES,  PIGMENTS  AND
OTHER  COLOURING  MATTER;  PAINTS  AND  VARNISHES;  PUTTY  AND  OTHER  MASTICS;  INKS

CHAPTER  32

Note  4

3201

The term ‘solutions’ used both in this note and in Note 6 (a) to chapter 39 does not apply
to  colloidal  solutions.

Tanning  extracts  of  vegetable  origin;  tannins  and  their  salts,  ethers,  esters  and
other  derivatives

3201 20 00

Wattle  extract

Wattle  tanning  extract  is  obtained  from  the  bark  of  different  species  of  acacia  (in
particular  Acacia  decurrens,  Acacia  pycnantha,  Acacia  mollissima).

Black  cutch,  an  extract  from  Acacia  catechu,  is  classified  in  subheading  3203 00 11.

3201 90 20

Sumach  extract,  vallonia  extract,  oak  extract  or  chestnut  extract

Vallonias  are  the  cupules  (acorn  cups)  of  certain  species  of  oak  (for  example,  of  Quercus
valonea).

3201 90 90

Other

This  subheading  includes,  as  tanning  extracts  of  vegetable  origin:

1. extracts  from  the  bark  of  pines,  mangrove,  eucalyptus,  willow  and  birch;

2. extracts  from  the  wood  of  tizerah  and  urunday  (Astronium  balansae  Engl.);

3. extracts  from  the  fruits  of  myrobolans  and  divi-divi;  and

4. extracts  from  the  leaves  of  gambier.

3202

Synthetic  organic  tanning  substances;  inorganic  tanning  substances;  tanning
preparations,  whether  or  not  containing  natural  tanning  substances;  enzymatic
preparations  for  pre-tanning

3202 10 00

Synthetic  organic  tanning  substances

See  the  HS  Explanatory  Notes  to  heading  No  3202,  (I),  (A).

3202 90 00

Other

3203 00

3203 00 11
and
3203 00 19

This subheading includes the products referred to in the HS Explanatory Notes to heading
No  3202,  (I),  (B)  and  (II).

Colouring  matter  of  vegetable  or  animal  origin  (including  dyeing  extracts  but
excluding  animal  black),  whether  or  not  chemically  defined;  preparations  as
specified  in  note  3  to  this  chapter  based  on  colouring  matter  of  vegetable  or
animal origin

Colouring  matter  of  vegetable  origin  and  preparations  based  thereon

Extracts of certain varieties of Persian berries are not used mainly as colouring matter and,
consequently, are not included in these subheadings. This applies particularly to extracts of
berries  of  the  Rhamnus  cathartica  which  are  used  for  medicinal  purposes  and  for  this
reason  are  classified  in  subheading  1302 19 91.

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3203 00 11

Black  cutch  (Acacia  catechu)

Black  cutch  is  a  dyeing  extract  obtained  from  the  catechu,  a  variety  of  acacia.

3204

3204 11 00
to
3204 19 00

Synthetic  organic  colouring  matter,  whether  or  not  chemically  defined;
preparations  as  specified  in  note  3  to  this  chapter  based  on  synthetic  organic
colouring  matter;  synthetic  organic  products  of  a  kind  used  as  fluorescent
brightening  agents  or  as  luminophores,  whether  or  not  chemically  defined

Synthetic organic colouring matter and preparations based thereon as specified in note 3 to
this  chapter

These  subheadings  cover:

1.

synthetic organic colouring matter, whether or not mixed together and whether or not
diluted  with  mineral  substances  which  have  no  dyeing  properties,  but  containing  only
small  quantities  of  surface-active  products  or  other  additives  to  encourage  penetration
and  fixation  of  the  dye  (see  the  HS  Explanatory  Notes  to  heading  No  3204,  part  (I),
second  paragraph,  (A)  and  (B));  and

2.

the  preparations  specified  in  Note  3  to  this  chapter,  namely  the  products  described
in  the  HS  Explanatory  Notes  to  heading  No  3204,  part  (I),  second  paragraph,  (C)
to  (E).

With regard to colouring matters of subheadings 3204 11 00 to 3204 19 00 which, in view
of  their  utilization,  may  belong  to  two  or  more  categories  falling  within  different
subheadings,  see  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  eleventh
paragraph,  to  determine  their  classification.

3204 11 00

Disperse  dyes  and  preparations  based  thereon

See  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  second  paragraph.

3204 12 00

Acid  dyes,  whether  or  not  premetallized,  and  preparations  based  thereon;  mordant  dyes
and  preparations  based  thereon

See  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  third  and  fourth
paragraphs.

3204 13 00

Basic  dyes  and  preparations  based  thereon

See  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  fifth  paragraph.

3204 14 00

Direct  dyes  and  preparations  based  thereon

See  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  sixth  paragraph.

3204 15 00

Vat  dyes  (including  those  usable  in  that  state  as  pigments)  and  preparations  based
thereon

See  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  seventh  paragraph.

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3204 16 00

Reactive  dyes  and  preparations  based  thereon

See  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  eighth  paragraph.

3204 17 00

Pigments  and  preparations  based  thereon

See  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  ninth  paragraph.

3204 19 00

Other,  including  mixtures  of  colouring  matter  of  two  or  more  of  the  subheadings
3204 11  to  3204 19

See  the  HS  Explanatory  Notes  to  subheadings  3204 11  to  3204 19,  tenth  to  twelfth
paragraphs.

3204 20 00

Synthetic  organic  products  of  a  kind  used  as  fluorescent  brightening  agents

This  subheading  covers  the  products  described  in  the  HS  Explanatory  Notes  to  heading
No  3204,  (II),  (1).

3204 90 00

Other

This  subheading  covers  synthetic  organic  products  of  a  kind  used  as  luminophores,  which
are described in the HS Explanatory Notes to heading No 3204, (II), (2), and the following
three  paragraphs.

3206

Other  colouring  matter;  preparations  as  specified  in  note  3  to  this  chapter,  other
than those of heading No 3203, 3204 or 3205; inorganic products of a kind used
as  luminophores,  whether  or  not  chemically  defined

See  Note  5  to  this  chapter.

Nucleate  pigments,  i.e.,  pigments  consisting  of  grains  or  inert  material  (generally  of  silica)
each of which, by means of special technical processes, has been coated with an individual
layer  of  inorganic  colouring  matter,  are  classified  in  the  heading  appropriate  to  the
colouring  matter  constituting  the  coating.

Thus,  for  example,  pigments  of  the  abovementioned  type  in  which  the  coating  consists  of
basic  silico-chromate  of  lead  are  classified  in  subheading  3206 20 00;  those  in  which  the
coating  consists  of  copper  borate  or  calcium  plumbate  are  classified  in  subheading
3206 49 90.

3206 11 00
and
3206 19 00

Pigments  and  preparations  based  on  titanium  dioxide

See the HS Explanatory Notes to heading No 3206, (A), (1), and, in so far as they concern
preparations  of  these  subheadings,  the  four  paragraphs  following  (13).

See  also  the  HS  Explanatory  Notes  to  subheading  3206 19.

3206 20 00

Pigments  and  preparations  based  on  chromium  compounds

See the HS Explanatory Notes to heading No 3206, (A), (2), and, in so far as they concern
preparations  of  this  subheading,  the  four  paragraphs  following  (13).

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This  subheading  includes:

1. molybdenum  red,  consisting  of  mixed  crystals  of  lead  molybdate,  lead  chromate  and,

usually,  lead  sulphate;

2. mixed  crystals  of  lead  sulphate,  lead  chromate,  barium  chromate,  zinc  chromate  or

strontium  chromate;

3. pigments  based  on  ferrous  chromate  (‘Siderin’  yellow),  potassium  dichromate  and

calcium  dichromate  or  chrome  oxide.

3206 30 00

Pigments  and  preparations  based  on  cadmium  compounds

See the HS Explanatory Notes to heading No 3206, (A), (3), and, in so far as they concern
preparations  of  this  subheading,  the  four  paragraphs  following  (13).

3206 41 00

Ultramarine  and  preparations  based  thereon

See the HS Explanatory Notes to heading No 3206, (A), (4), and, in so far as they concern
preparations  of  this  subheading,  the  four  paragraphs  following  (13).

3206 42 00

Lithopone  and  other  pigments  and  preparations  based  on  zinc  sulphide

See the HS Explanatory Notes to heading No 3206, (A), (5), and, in so far as they concern
preparations  of  this  subheading,  the  four  paragraphs  following  (13).

3206 43 00

Pigments  and  preparations  based  on  hexacyanoferrates  (ferrocyanides  and  ferricyanides)

See the HS Explanatory Notes to heading No 3206, (A), (6), and, in so far as they concern
preparations  of  this  subheading,  the  four  paragraphs  following  (13).

3206 49 10

Magnetite

This  subheading  only  covers  finely  ground  magnetite.

Magnetite  of  which  95 %  or  more  by  weight  passes  through  a  sieve  with  a  mesh  of
0,045  mm  is  regarded  as  finely  ground.

3206 49 90

Other

In addition to the products referred to in the HS Explanatory Notes to heading No 3206,
(A),  (7)  to  (13),  this  subheading  includes:

1. manganese  blue  which  is  a  pigment  with  a  basis  of  barium  manganate  and  barium

sulphate;

2. artificial  ochre  which  is  a  pigment  obtained  from  artificial  iron  oxides;  and

3. yellow  pigment  with  a  basis  of  nickel  titanate.

In  the  case  of  pigments  consisting  of  finely  ground  ores,  the  expression  ‘finely  ground’,
should  be  interpreted  in  the  same  manner  as  for  magnetite  of  subheading  3206 49 10.

3206 50 00

Inorganic  products  of  a  kind  used  as  luminophores

See  the  HS  Explanatory  Notes  to  heading  No  3206,  (B).

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Prepared  pigments,  prepared  opacifiers  and  prepared  colours,  vitrifiable  enamels
and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used
in the ceramic, enamelling or glass industry; glass frit and other glass, in the form
of  powder,  granules  or  flakes

3207 10 00

Prepared  pigments,  prepared  opacifiers,  prepared  colours  and  similar  preparations

This  subheading  covers  the  products  described  in  the  HS  Explanatory  Notes  to  heading
No  3207,  first  paragraph,  (1).

This  subheading  includes:

1.

2.

the pigment known as cobalt aluminate consisting of a non-stoichiometric mixture of
aluminium  oxide  and  cobalt  oxide;

the  pigment  known  as  cobalt  silicate,  consisting  of  a  non-stoichiometric  mixture  of
silica  and  cobalt  oxide;

3. mixtures  of  chromium  oxide  and  of  cobalt  oxide;

4. mixtures  of  iron  oxide,  chromium  oxide  and  zinc  oxide;

5. mixtures  of  antimonates  of  lead  and  iron;

6. yellow  vanadium  consisting  of  zirconium  oxide  and  small  quantities  of  vanadium

pentoxide;

7. vanadium  blue  consisting  of  zirconium  silicate  and  small  quantities  of  vanadium

trioxide;

8. yellow  praseodymium,  consisting  of  zirconium  silicate  and  praseodynium  oxide;

9.

iron  red,  consisting  of  zirconium  silicate  and  ferric  oxide;

10. prepared  opacifiers  with  a  basis  of  tin  oxide,  zirconium  oxide,  zirconium  silicate,

etc.

3207 20 10

Engobes  (slips)

See  the  HS  Explanatory  Notes  to  heading  No  3207,  first  paragraph,  (3).

3207 20 90

Other

This  subheading  basically  covers  vitrifiable  compositions.  These  are  products  which  are
generally in the form of powder, granules or flakes which when heated vitrify to produce a
smooth  homogeneous  surface  on  ceramic  or  metal  goods.  This  surface  may  be  glossy  or
matt,  coloured  or  white,  transparent  or  opaque.

These  products  can  be  made  up  as  follows:

1.

2.

from  mixtures,  reduced  to  powder,  of  glass  frit  of  subheading  3207 40 80  with  other
materials  such  as  silica,  felspar,  kaolin,  pigments,  etc.;

from  mixtures,  reduced  to  powder,  of  silica,  felspar,  kaolin,  calcium  carbonate,
magnesium  carbonate,  etc.  (i.e.,  the  components  of  glass  frit  which  are  insoluble  in
water)  and,  possibly,  of  pigments.

These  two  types  of  vitrifiable  compositions  produce  transparent  coatings,  either
coloured  or  uncoloured;

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3.

4.

from the products mentioned at 1 and 2 above, with the addition of opacifiers. In this
case  the  opaque  coatings  obtained  are  white  or  coloured;

from  frits  in  the  form  of  powder,  granules  or  flakes  —  constituted  and  obtained  as
indicated  in  the  Explanatory  Notes  to  subheadings  3207 40 10  to  3207 40 80  —  but
which  contain,  in  addition,  coloured  pigments  or  opacifiers  and  sometimes  oxides,  to
facilitate  adhesion  of  the  coating  to  metallic  surfaces.

The  coloured  pigments  used  for  the  manufacture  of  products  of  this  subheading  include
oxides  and  salts  of  cobalt,  nickel,  copper,  iron,  manganese,  uranium  and  chromium.

Tin oxide, zirconium oxide and zirconium silicate, titanium oxide and arsenious anhydride
may  be  added  as  opacifiers.

Nickel and cobalt oxide may be added to facilitate the adherence of the coating to metallic
surfaces.

3207 30 00

Liquid  lustres  and  similar  preparations

In addition to the products referred to in the HS Explanatory Notes to heading No 3207,
first paragraph, (4), this subheading covers preparations with a basis of silver, dispersed in
collodion  or  terpineol,  which  are  applied  to  mica  or  glass  in  the  electrical  and  ceramic
industries.

3207 40 10
to
3207 40 80

Glass  frit  and  other  glass,  in  the  form  of  powder,  granules  or  flakes

These  subheadings  cover:

1. glass  frit,  i.e.,  the  product  obtained  by  suddenly  cooling  in  water  the  liquid  mass  or
paste resulting from the fusion of the original components of glass. These components
include,  for  example,  silica,  sodium  carbonate,  magnesium  carbonate,  barium
carbonate,  potassium  carbonate,  calcium  carbonate,  sodium  sulphate,  potassium
sulphate, sodium nitrate, potassium nitrate, lead oxides (litharge and red lead), kaolin,
felspar,  borax  and  boric  acid.

Grass  frit  of  these  subheadings  is  used  principally  for  the  preparation  of  vitrifiable
compositions.  It  can  be  distinguished  from  the  frits  of  subheadings  3207 20 10  and
3207 20 90  by  the  fact  that  it  does  not  contain  pigments,  opacifiers  or  oxides
facilitating the adherence of the coating to metallic surfaces, and that it produces, after
heat  vitrification,  a  surface  more  or  less  transparent  but  not  uniformly  opaque  or
coloured;

2. powder  and  granules  of  glass  obtained  by  crushing  and  grinding  broken  and  waste
glassware.  These  products,  as  well  as  certain  types  of  frits  of  paragraph  1  above,  are
used in the preparation of abrasive papers and cloths, are sintered to form discs, plates,
tubes,  etc.  and  employed  for  various  laboratory  purposes;

3.

‘enamel glass’ in the form of powder, granules, etc. which is a special glass used for the
ornamentation  of  glass  articles.  Normally  it  melts  between  540  and  600 °C  in  a
transparent  mass,  generally  coloured.  When  in  bulk  it  falls  within  heading  7001 00,
when  in  bars,  rods  or  tubes  it  falls  within  subheading  7002 20 90  or  7002 39 00;

4. glass  in  flakes,  whether  coloured  or  silvered,  used  for  decoration  and  obtained  by

crushing  small  spherical  bubbles  of  blown  glass;

5. vitrite, also known as foam glass, in powder or granules obtained from a white, grey or
black spongy mass, depending on the impurities which it contains, and used principally
for  the  manufacture  of  electrical  insulators  (e.g.,  bases  of  electrical  bulbs).

These  subheadings  do  not  cover  glass-microspheres  for  coating  cinema  screens,  electronic
display  panels,  etc.  (subheading  7018 20 00).

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3212

3212 10 10
and
3212 10 90

3212 90 10
to
3212 90 39

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Pigments (including metallic powders and flakes) dispersed in non-aqueous media,
in  liquid  or  paste  form,  of  a  kind  used  in  the  manufacture  of  paints  (including
enamels);  stamping  foils;  dyes  and  other  colouring  matter  put  up  in  forms  or
packings  for  retail  sale

Stamping  foils

See  Note  6  to  this  chapter  and  the  HS  Explanatory  Notes  to  heading  No  3212,  (B).

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid
or  paste  form,  of  a  kind  used  in  the  manufacture  of  paints  (including  enamels)

See  the  HS  Explanatory  Notes  to  heading  No  3212,  (A).

Metallic  powders  and  flakes  include:

1. zinc powder, which is incompatible with acid binders but is an excellent rust-inhibitive

pigment;

2.

3.

lamellar  stainless  steel  and  nickel  powders,  used  in  certain  acid-resistant  anticorrosive
paints;

lead  powder,  a  basic  reaction  pigment,  used  as  a  rust  inhibitor  (possibly  mixed  with
red lead or basic lead sulphate) in oil paints or oil varnishes applied as a priming coat
to  large  steel  sections  (hangar  structures,  bridges,  viaducts,  etc.);

4. copper  and  bronze  powders  whose  lamellar  particles  ‘leaf’  in  varnishes  based  on

alcohol,  natural  or  artificial  resins  to  form  decorative  coatings.

3212 90 10

Pearl  essence

Pearl  essence  of  this  subheading  consists  of  a  suspension,  in  a  vehicle  usually  formed  of
cellulose  nitrate  and  amyl  acetate,  of  nacreous  flakes  of  guanine  obtained  from  the  scales
of certain fish. This subheading also includes synthetic products, containing, e.g., basic lead
carbonate, lead arsenate or titanium-coated mica, with the same appearance as the natural
product  ‘pearl  essence’.  Synthetic  pearl  essence  is  also  known  as  nacreous  dimercury
dichloride.

Pearl  essence  is  used  in  the  manufacture  of  imitation  pearls  and  nail  varnish.

3212 90 90

Dyes  and  other  colouring  matter  put  up  in  forms  or  packings  for  retail  sale

See  the  HS  Explanatory  Notes  to  heading  No  3212,  (C).

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ESSENTIAL  OILS  AND  RESINOIDS;  PERFUMERY,  COSMETIC  OR  TOILET  PREPARATIONS

CHAPTER  33

3301

Essential  oils  (terpeneless  or  not),  including  concretes  and  absolutes;  resinoids;
extracted  oleoresins;  concentrates  of  essential  oils  in  fats,  in  fixed  oils,  in  waxes
or  the  like,  obtained  by  enfleurage  or  maceration;  terpenic  by-products  of  the
deterpenation  of  essential  oils;  aqueous  distillates  and  aqueous  solutions  of
essential  oils

Some  constituents  of  essential  oils,  by  nature,  spoil  the  fragrance  and  are  preferably
removed,  such  as  terpenic  hydrocarbons  (e.g.,  pinene,  camphene,  limonene).

Essential  oils  may  be  deterpenated  by  various  methods  according  to  their  composition,  in
particular  by  fractional  distillation  in  a  vacuum,  fractional  crystallization  by  cooling  to  a
low  temperature,  separation  by  means  of  solvents,  etc.

Essential oils which still retain their terpenic constituents and essential oils which, by their
nature,  do  not  contain  terpenic  constituents  (e.g.,  wintergreen  oil  and  mustard  oil)  are
referred  to  as  ‘not  deterpenated’.

3301 11 10
to
3301 19 90

Essential  oils  of  citrus  fruit

These  oils  are  obtained,  almost  entirely,  from  the  peel  of  the  fruit.  They  have  a  pleasant
odour  which  is  similar  to  that  of  the  fruit  used  in  their  preparation.  Orange  blossom  oils
or neroli oil are not regarded as essential oils of citrus fruit and are classified in subheading
3301 29 61  or  3301 29 91.

3301 90 10

Terpenic  by-products  of  the  deterpenation  of  essential  oils

See  the  HS  Explanatory  Notes  to  heading  No  3301,  (C).

3301 90 90

Other

This  subheading  includes:

1. concentrates  of  essential  oils  in  fats,  in  fixed  oils,  or  in  waxes  or  the  like  (see  the  HS

Explanatory  Notes  to  heading  No  3301,  (B));

2. aqueous  distillates  and  aqueous  solutions  of  essential  oils  (see  the  HS  Explanatory

Notes  to  heading  No  3301,  (D),  first  to  fourth  paragraphs).

3305

Preparations  for  use  on  the  hair

3305 90 10

Hair  lotions

Hair  lotions  are  products  applied  to  the  hair  in  liquid  form  to  produce  an  effect  upon
either  the  hair  shaft  or  the  scalp.  They  are  generally  aqueous  or  alcoholic  solutions.

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CHAPTER  34

SOAP,  ORGANIC  SURFACE-ACTIVE  AGENTS,  WASHING  PREPARATIONS,  LUBRICATING
PREPARATIONS,  ARTIFICIAL  WAXES,  PREPARED  WAXES,  POLISHING  OR  SCOURING
PREPARATIONS,  CANDLES  AND  SIMILAR  ARTICLES,  MODELLING  PASTES,  ‘DENTAL  WAXES’
AND  DENTAL  PREPARATIONS  WITH  A  BASIS  OF  PLASTER

3401

Soap;  organic  surface-active  products  and  preparations  for  use  as  soap,  in  the
form  of  bars,  cakes,  moulded  pieces  or  shapes,  whether  or  not  containing  soap;
paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or
detergent

3401 11 00

For  toilet  use  (including  medicated  products)

This  subheading  covers  the  products  described  in  the  HS  Explanatory  Notes  to  heading
No  3401,  (I),  seventh  paragraph,  (1),  and  those  products  referred  to  in  parts  (II)  and  (III)
which  are  for  toilet  use.

3401 20 90

Other

This  subheading  includes  soap  in  liquid  or  paste  form.

3403

Lubricating  preparations  (including  cutting-oil  preparations,  bolt  or  nut  release
preparations,  anti-rust  or  anti-corrosion  preparations  and  mould  release
preparations,  based  on  lubricants)  and  preparations  of  a  kind  used  for  the  oil  or
grease  treatment  of  textile  materials,  leather,  furskins  or  other  materials,  but
excluding  preparations  containing,  as  basic  constituents,  70 %  or  more  by  weight
of  petroleum  oils  or  of  oils  obtained  from  bituminous  minerals

3403 19 91

Preparations  for  lubricating  machines,  appliances  and  vehicles

3403 91 00
to
3403 99 90

This  subheading  covers  the  preparations  referred  to  in  the  HS  Explanatory  Notes  to
heading No 3403, first paragraph, (A), which contain by weight less than 70 % petroleum
oils  or  oils  obtained  from  bituminous  materials.

This subheading does not include such preparations containing by weight 70 % or more of
petroleum oils or of oils obtained from bituminous minerals. When such oils are the basic
constituent  of  the  preparation,  they  fall  within  heading  No  2710 00  and  in  other  cases  in
subheading  3403 19 10.

Other

These subheadings cover preparations of the type referred to in heading No 3403 which do
not  contain  petroleum  oils  or  oils  obtained  from  bituminous  materials.  The  expression
‘petroleum oils or oils obtained from bituminous materials’ means the products defined in
Note  2  to  chapter  27.

These  subheadings  include:

1.

lubricating preparations consisting of molybdenum disulphide and polypropylene glycol
and  other  lubricating  preparations  with  a  basis  of  molybdenum  disulphide,  whether
concentrated  or  in  the  form  of  pencils,  rods,  small  plates,  sheets  and  the  like;

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2. mould  release  preparations  consisting  of  an  aqueous  dispersion  of  polyethylene  wax

and  aminoalcohol  soap;

3.

lubricating  preparations  with  a  basis  of  sodium  soap  or  calcium  soap  and  borax,
intended  to  protect  and  lubricate  steel  wires  during  wire-drawing  operations.

3403 99 10

Preparations  for  lubricating  machines,  appliances  and  vehicles

This subheading includes the products referred to in the HS Explantatory Notes to heading
No 3403, first paragraph, (A), which do not contain petroleum oils or oils obtained from
bituminous materials.

3404

Artificial  waxes  and  prepared  waxes

3404 90 10

Prepared  waxes,  including  sealing  waxes

This  subheading  covers  the  products  listed  in  the  HS  Explantatory  Notes  to  heading
No  3404,  first  paragraph,  (B)  and  (C).

3404 90 90

Other

This  subheading  covers  the  waxes  referred  to  in  the  HS  Explantatory  Notes  to  heading
No  3404,  first  paragraph,  (A).

3405

Polishes  and  creams,  for  footwear,  furniture,  floors,  coachwork,  glass  or  metal,
scouring  pastes  and  powders  and  similar  preparations  (whether  or  not  in  the
form  of  paper,  wadding,  felt,  nonwovens,  cellular  plastics  or  cellular  rubber,
impregnated,  coated  or  covered  with  such  preparations),  excluding  waxes  of
heading  No  3404

3405 10 00

Polishes,  creams  and  similar  preparations,  for  footwear  or  leather

The  primary  materials  used  in  the  manufacture  of  products  for  footwear  consist  generally
of  waxes  (animal,  vegetable,  mineral  or  artificial),  volatile  solvents  (spirits  of  turpentine,
white  spirit,  etc.),  colouring  material  and  various  other  substances  (alcohol,  borax,
artificial  oils,  emulsifiers,  etc.).

Leather  dyes,  particularly  those  for  suède  footwear,  are  not  products  of  the  nature  of
polishes and creams and fall within subheading 3212 90 90 (if they are, as is generally the
case,  put  up  in  forms  or  in  packings  of  a  kind  sold  by  retail).  Also  excluded  from  this
subheading are whitenings for footwear, which fall within subheading 3210 00 90. Greases
for  footwear  fall  generally  within  subheading  3403 11 00  or  3403 91 00.

3405 20 00

Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors
or  other  woodwork

Products  intended  for  the  maintenance  of  wood  (floors,  furniture,  woodwork)  have
cleansing  properties  and  leave  on  the  surfaces  to  which  they  are  applied  a  thin  protective
skin which,  after drying and in  some cases polishing, brighten  their  colour  or give  them  a
glossy  appearance.  Products  of  this  type  are  generally  put  up  in  cans,  bottles,  pads  or
aerosols.  During  manufacture,  in  addition  to  waxes,  solvents,  colouring  materials  and
special additives going into the composition of polishes and creams for footwear, certain of
the following products are frequently used: fatty acids, vegetable oils (e.g., palm oil, linseed
oil) or mineral oils, soaps or surface-active agents, resins (copal, rosin or colophony, etc.),
silicones,  perfumes  (e.g.,  essence  of  pine,  rosemary),  insecticides,  etc.,  but  not  abrasives.

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3405 30 00

Polishes  and  similar  preparations  for  coachwork,  other  than  metal  polishes

Products  intended  for  the  maintenance  of  vehicle  bodywork  generally  consist  of  a  waxy
emulsion  or  solution  containing  silicones,  oils,  emulsifying  agents  and,  possibly,  soft
abrasives.

3405 40 00

Scouring  pastes  and  powders  and  other  scouring  preparations

Scouring  powders  for  baths,  washbasins,  tiles,  etc.  consist  of  very  finely  divided  abrasive
mixtures (e.g., pumice-stone, sandstone) and pulverized cleansers (e.g., surface-active agents
with  active  anions,  soap  powder,  sodium  phosphate,  anhydrous  sodium  carbonate).  They
are  generally  put  up  in  tins  or  packets.  Scouring  pastes  are  scouring  products  made  by
binding  the  powders  with,  for  example,  a  wax  solution.

3405 90 10

Metal  polishes

Metal  polishes  are  intended  to  restore,  by  surface  treatment,  the  original  appearance  to
corroded,  soiled  or  weathered  metals.  This  result  is  obtained  by  abrasion  (a  mechanical
polishing  action  by  an  abrasive)  and  by  a  chemical  or  cleansing  action  of  the  acids  or
alkalis  on  the  oxides,  sulphides  and  various  tarnishes.

The  primary  materials  used  in  the  manufacture  of  metal  polishes  are  very  finely  divided
abrasives  (e.g.,  pumice-stone,  chalk,  kieselguhr,  tripolite,  bentonite,  silica),  acids  (e.g.,
oxalic  acid,  oleic  acid,  phosphoric  acid,  sulphuric  acid)  volatile  solvents  (e.g.,  white  spirit,
trichlorethylene,  denatured  alcohol),  alkalis  (e.g.,  ammonia,  soda),  surface-active  products
such  as  fatty  sulphonic  alcohols,  fats,  soaps  and  in  some  cases  colouring  material  and
synthetic  perfumes.

Metal  polishes  are  presented  in  the  form  of  powder,  pastes  various  compositions  (creams
or emulsions) and liquids. Depending on the type, they are presented in bottles, cans, metal
tubes,  tins,  packets  or  in  the  form  of  small  lumps,  cones,  sticks,  etc.

3405 90 90

Other

This  subheading  includes  in  particular:

1. polishes for glass generally comprising water, alcohol, a small quantity of ammonia or

acid  (e.g.,  oxalic,  tartaric)  and  a  soft  abrasive;

2. products  for  polishing,  finishing  and  fine  grinding  other  materials.

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CHAPTER  35

ALBUMINOIDAL  SUBSTANCES;  MODIFIED  STARCHES;  GLUES;  ENZYMES

3501

Casein,  caseinates  and  other  casein  derivatives;  casein  glues

3501 10 10
to
3501 10 90

Casein

These  subheadings  cover  the  caseins  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  3501,  (A),  (1).  These  caseins  —  irrespective  of  the  method  of  precipitation  used  to
obtain  them  —  are  classified  in  these  subheadings  when  they  contain  15 %  or  less  by
weight  of  water;  otherwise  they  are  classified  in  heading  No  0406.

3501 10 90

Other

The  caseins  of  this  subheading  are  used,  in  particular,  in  the  manufacture  of  dietetic
products  (e.g.,  biscuits,  bread);  they  can  also  be  used  in  preparations  of  animal
foodstuffs.

3501 90 10

Casein  glues

Casein glues, also known as cold glues, are preparations with a basis of caseins and chalk
to  which  are  added  small  quantities  of  other  products  such  as  borax  and  natural
ammonium  chloride.  They  can  also  contain  fillers,  for  example,  felspar.

Although  it  can  be  used  as  a  glue,  calcium  caseinate  without  other  materials  added  falls
within  subheading  3501 90 90.

3501 90 90

Other

This  subheading  includes  caseinates  and  other  derivatives  of  casein  referred  to  in  the  HS
Explanatory  Notes  to  heading  No  3501,  (A),  (2)  and  (A),  (3)  respectively.

Caseinates  are  put  up  in  the  form  of  white  or  light  yellow  powders,  and  are  almost
odourless.

3504 00 00

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere
specified  or  included;  hide  powder,  whether  or  not  chromed

See  Additional  Note  1  to  this  chapter.

Concentrated  milk  proteins  are  generally  obtained  by  removing  part  of  the  lactose  and
mineral  salts  from  skimmed  milk  by  means,  for  example,  of  ultrafiltration.  They  are
composed essentially of casein and whey proteins (lactoglubulins, lactalbumins, etc.) in the
ratio of approximately 4 : 1. Their protein content is calculated by multiplying the nitrogen
content  by  a  conversion  factor  of  6,38.

When  the  protein  content  of  a  concentrated  milk  protein  amounts  to  85 %  or  less  of  the
dry  matter,  the  product  is  covered  by  subheading  0404 90.

3506

Prepared  glues  and  other  prepared  adhesives,  not  elsewhere  specified  or  included;
products  suitable  for  use  as  glues  or  adhesives,  put  up  for  retail  sale  as  glues  or
adhesives,  not  exceeding  a  net  weight  of  1  kg

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3506 10 00

Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives,
not  exceeding  a  net  weight  of  1  kg

See  the  HS  Explanatory  Notes  to  heading  No  3506,  first  paragraph,  (A),  concerning  the
presentation  of  these  products.

This subheading includes methylcellulose glue in flakes or lumps which can be dissolved in
water  to  produce  an  adhesive  particularly  suitable  for  wallpaper.

3506 99 00

Other

In addition to the products mentioned in the HS Explanatory Notes to heading No 3506,
first  paragraph,  (B),  (1)  to  (3),  this  subheading  includes  glues  based  on  lichen,  flour  paste
and  glues  based  on  agar-agar.

3507

Enzymes;  prepared  enzymes  not  elsewhere  specified  or  included

3507 90 90

Other

In  addition  to  the  products  mentioned  in  the  HS  Explanatory  Notes  to  heading  No  3507
(excluding  rennet  and  concentrates  thereof,  lipoprotein  lipase  and  Aspergillus  alkaline
protease),  this  subheading  includes  penicillinase,  asparaginase  and  kallidinogenase  (INN)
(kallikrein).

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CHAPTER  36

EXPLOSIVES:  PYROTECHNIC  PRODUCTS;  MATCHES;  PYROPHORIC  ALLOYS;
CERTAIN  COMBUSTIBLE  PREPARATIONS

3603 00

Safety  fuses;  detonating  fuses;  percussion  or  detonating  caps;  igniters;  electric
detonators

3603 00 10

Safety  fuses;  detonating  fuses

This  subheading  only  covers  the  products  described  in  the  HS  Explanatory  Notes  to
heading  No  3603,  second  paragraph,  (A).

3604

Fireworks,  signalling  flares,  rain  rockets,  fog  signals  and  other  pyrotechnic
articles

3604 10 00

Fireworks

See  the  HS  Explanatory  Notes  to  heading  No  3604,  first  paragraph,  (1),  (a).

3604 90 00

Other

In addition to the products referred to in the HS Explanatory Notes to heading No 3604,
first  paragraph,  (1),  (b),  and  (2),  and  second  paragraph,  this  subheading  includes  amorces
which  are  used  in  safety  lamps,  known  as  flame  safety  lamps,  intended  to  reveal  the
presence  of  firedamp  in  mine  galleries.  These  amorces  are  arranged  on  narrow  strips  of
textile  approximately  4  mm  in  width  and  about  35  cm  long.  Each  strip  generally  carries
about  30  amorces  and  is  usually  put  up  coiled  in  a  roll.

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CHAPTER  37

PHOTOGRAPHIC  OR  CINEMATOGRAPHIC  GOODS

3702

Photographic  film  in  rolls,  sensitized,  unexposed,  of  any  material  other  than
paper,  paperboard  or  textiles;  instant  print  film  in  rolls,  sensitized,  unexposed

3702 32 11

Microfilm;  film  for  the  graphic  arts

Microfilm  of  this  subheading  does  not  normally  differ  from  cinematographic  film  but  is
used  for  the  frame-by-frame  reproduction  of  documents.  It  is  also  used  for  the
reproduction  of  computer  program  listings,  in  which  case  it  is  identified  by  the  letters
COM. Microfilm is usually put up in widths of 8 mm, 16 mm and 35 mm and in lengths
of  approximately  30  m,  61  m,  122  m  and  305  m.

Film  for  the  graphic  arts  is  used  in  the  printing  industry  for  the  photomechanical
reproduction  of  illustrations  and  textual  matter  (e.g.,  photolithography,  heliogravure,
photochromotypography,  photostat  reproduction).

3702 32 31

Microfilm

See  the  Explanatory  Notes  to  subheading  3702 32 11,  first  paragraph.

3702 32 51

Film  for  the  graphic  arts

See  the  Explanatory  Notes  to  subheading  3702 32 11,  second  paragraph.

3702 91 10

Film  for  the  graphic  arts

See  the  Explanatory  Notes  to  subheading  3702 32 11,  second  paragraph.

3702 92 10

Film  for  the  graphic  arts

See  the  Explanatory  Notes  to  subheading  3702 32 11,  second  paragraph.

3702 93 10

Microfilm;  film  for  the  graphic  arts

See  the  Explanatory  Notes  to  subheading  3702 32 11.

3702 94 10

Microfilm;  film  for  the  graphic  arts

See  the  Explanatory  Notes  to  subheading  3702 32 11.

3705

Photographic plates and film, exposed and developed, other than cinematographic
film

3705 20 00

Microfilms

This  subheading  covers  reproductions,  in  reduced  form,  of  documents  (e.g.,  business
papers,  archive  documents,  industrial  drawings);  obtained  by  a  photographic  process.

Microfilm is film in the flat (microfiches) or in rolls consisting of a series of micro-images.
Microfiches  remain  classified  in  this  subheading  even  if  framed.

This  subheading  does  not  cover  microcopies  on  photographic  paper,  exposed  and
developed  (in  the  form  of  microcards,  books,  etc.)  which  fall  within  subheading
4911 91 80.

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3705 90 10

For  the  graphic  arts

3706

3706 10 91
and
3706 10 99

The articles included under this subheading can accommodate text, drawings or pictures to
be  reproduced  by  the  printer  in  the  original  dimensions.

Cinematographic  film,  exposed  and  developed,  whether  or  not  incorporating
sound  track  or  consisting  only  of  sound  track

Other

These subheadings cover, as sound films, only those which incorporate both visual images
and  sound  track  on  the  same  band.  In  the  case  of  sound  films  in  two  bands,  whether  or
not presented together, each band is classified in its appropriate subheading, i.e., film stock
consisting  only  of  sound  track  is  classified  in  subheadings  3706 10 11  and  3706 10 19  or
in  subheadings  3706 90 11  and  3706 90 19  depending  on  its  width,  while  film  stock
containing  the  visual  images  falls  within  one  or  other  of  the  present  subheadings  or  in
subheadings  3706 90 31  to  3706 90 99  (application  of  Additional  Note  1  to  this
chapter).

3706 10 91

Negatives; intermediate positives

This  subheading  includes:

1. original film negatives;

2.

intermediate  positive  films  printed  from  the  original  negatives;  in  the  black-and-white
process  they  are  known  as  ‘duplicating  positives’,  ‘maroon  positives’,  ‘lavender  mauve
positives’,  ‘master  positives’,  ‘masterprints’,  ‘fine-grain  masterprints’,  or  ‘lavender
positives’,  or  ‘duplicating  positives’,  whereas  in  the  colour  process  they  are  called
‘duplicating positives’, ‘interpositives’ or ‘intermediate positives’; these are put up on a
base  which  is  lightly  tinted  in  mauve  or  maroon,  or  on  a  non-tinted  base;  these  films
are not normally used for projection but are intended for making duplicates of original
negatives. Nevertheless they can be used exceptionally for viewing, for editing work or
post-synchronization  of  a  film.

Also  classified  as  intermediate  positives  are  the  three  positive  black  and  white
separations  produced  by  means  of  filters  (blue,  green  and  red)  from  the  original
coloured  negatives  and  used  to  obtain,  by  means  of  similar  filters,  a  coloured
internegative  intended  for  printing  positive  copies;

3. duplicates  of  negatives  printed  from  intermediate  positive  films  and  intended  for
printing  positive  copies;  they  are  known  as  ‘duplicating  negatives’  in  black-and-white
process  and  ‘internegatives’  in  colour  process (1);

4.

reversible  internegatives  which,  in  colour  processing  are  obtained  directly  by  inversion
from  the  original  negative  and  from  which  will  be  printed  copies  intended  for
exhibition;

5.

‘matrix  films’  (red,  green,  blue)  which,  in  colour  process,  are  obtained  from  negatives
and  from  which  copies  will  be  printed.

(1) Corresponding  terms:

— Dupe  negative:  contretype  négatif  (French)  —  Dup  Negativ  (German)  —  controtipi  negativi  (Italian)  —  duplicaat-negatief

(Dutch);

— Intermediate  negative,  internegative:  internégatif  (French)  —  Zwischennegativ  (German)  —  internegativi  (Italian)  —  internegatief

(Dutch).

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Where  they  are  of  a  width  of  35  mm  or  more,  all  these  films  —  with  the  exception  of
‘matrix  films’  —  usually  have  the  typical  perforations  for  negatives  (barrel-shaped).

This  makes  it  possible  to  distinguish  intermediate  positive  films  with  an  untinted  backing
from  positive  films  intended  for  projection  which  have  perforations  typical  of  positives.

‘Positive’  perforations

‘Negative’ perforations

Nevertheless,  it  should  be  noted  that  films  from  certain  countries  (the  former  USSR  in
particular)  show  a  unique  type  of  perforation  (Dubray-Howell)  that  is  very  similar  to
normal  positive  perforations  and  is  also  found  in  original  negative  films,  in  intermediate
positives  and  negatives  and  also  in  positive  copies  intended  for  showing  or  projection.

‘Matrix  films’  have  perforations  typical  of  positives  but  can  be  recognized  by  their
thickness (almost double that of positives), by their dominant maroon colour and the slight
relief  of  the  images.

3706 10 99

Other  positives

This  subheading  covers  films  intended  for  projection.

Positive  films  with  two  or  more  image  bands  are  to  be  classified  and  assessed  for  duty
according  to  the  width  and  length  of  the  film  after  splitting,  i.e.  the  width  and  length  of
the  film  as  it  will  be  projected.

For example, a film with a width of 35 mm (four bands of 8 mm trimmings) and a length
of  100  m  is  to  be  considered  as  an  8  mm  film  of  a  length  of  400  m.

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Examples  of  films  with  several  image  bands

A = Cutting.
B =  8  mm  films  after  cutting.

Other

See  the  Explanatory  Notes  to  subheadings  3706 10 91  and  3706 10 99.

3706 90 31
to
3706 90 99

3706 90 31

Negatives; intermediate positives

See  the  Explanatory  Notes  to  subheading  3706 10 91.

3706 90 51
to
3706 90 99

Other  positives

See  the  Explanatory  Notes  to  subheading  3706 10 99.

3706 90 51

Newsreels

See  Additional  Note  2  to  this  chapter.

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CHAPTER  38

MISCELLANEOUS  CHEMICAL  PRODUCTS

3801

Artificial  graphite;  colloidal  or  semi-colloidal  graphite;  preparations  based  on
graphite  or  other  carbon  in  the  form  of  pastes,  blocks,  plates  or  other
semi-manufactures

3801 10 00

Artificial  graphite

See  the  HS  Explanatory  Notes  to  heading  No  3801,  (1).

3801 20 10
and
3801 20 90

Colloidal  or  semi-colloidal  graphite

See  the  HS  Explanatory  Notes  to  heading  No  3801,  (2).

3801 20 90

Other

This  subheading  covers  colloidal  graphite  in  aqueous  suspension  or  in  other  non-oil
suspension.

3801 30 00

Carbonaceous  pastes  for  electrodes  and  similar  pastes  for  furnace  linings

See  the  HS  Explanatory  Notes  to  heading  No  3801,  (3),  (b).

3802

Activated  carbon;  activated  natural  mineral  products;  animal  black,  including
spent  animal  black

3802 10 00

Activated  carbon

Activated  carbon  of  this  subheading  has  an  iodine  number  of  300  or  more  (milligrams  of
iodine  absorbed  per  gram  of  carbon),  as  determined  by  the  ASTM  D  4607-86  method.

3802 90 00

Other

Generally,  activated  diatomite  of  this  subheading,  calcined  with  sintering  agents  such  as
sodium chloride or sodium carbonate (see the HS Explanatory Notes to heading No 3802,
part  (A),  third  paragraph,  (b),  (1),  has  the  following  characteristics:

— it  is  white  and  remains  white  after  undergoing  further  calcination;

— its  pH  as  a  10 %  suspension  in  water  is  between  7,5  and  10,5;

— its  ignition  loss  at  900 °C  is  less  than  0,5 %;

— its  sodium  content  expressed  as  Na2O  is  higher  than  1,5 %.

3803 00

Tall  oil,  whether  or  not  refined

3803 00 10

Crude

See  the  HS  Explanatory  Notes  to  heading  No  3803,  first  two  paragraphs.

3804 00

Residual  lyes  from  the  manufacture  of  wood  pulp,  whether  or  not  concentrated,
desugared  or  chemically  treated,  including  lignin  sulphonates,  but  excluding  tall
oil  of  heading  No  3803

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3804 00 10

Concentrated  sulphite  lye

This  subheading  covers  the  products  obtained  by  strongly  concentrating  the  residual  lyes
from  the  manufacture  of  wood  pulp  by  the  sulphite  process,  sometimes  after  suitable
chemical  treatment  to  modify  its  degree  of  acidity  or  alkalinity,  ash  content,  colour  and
colloidal properties.

3805

Gum,  wood  or  sulphate  turpentine  and  other  terpenic  oils  produced  by  the
distillation  or  other  treatment  of  coniferous  woods;  crude  dipentene;  sulphite
turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the
main  constituent

3805 10 10

Gum  turpentine

This  subheading  covers  only  the  product  obtained  exclusively  and  directly  from  the
distillation  (by  steam  extraction)  of  the  oleoresins  tapped  from  growing  coniferous  trees.

3805 10 30

Wood  turpentine

This  subheading  covers  the  product  mentioned  in  the  HS  Explanatory  Notes  to  heading
No  3805,  second  paragraph,  (2),  (a).

3805 10 90

Sulphate  turpentine

This  subheading  covers  the  product  mentioned  in  the  HS  Explanatory  Notes  to  heading
No  3805,  second  paragraph,  (2),  (b).

3805 20 00

Pine  oil

This  subheading  covers  the  product  mentioned  in  the  HS  Explanatory  Notes  to  heading
No  3805,  second  paragraph,  (5).

3805 90 00

Other

3806

3806 10 10
and
3806 10 90

3806 20 00

This  subheading  includes  turpentine  from  which  the  beta-pinene  has  been  almost  entirely
removed by fractional distillation followed by mixing with other fractions. This product is
marketed  under  the  description  ‘reconstituted  spirits  of  turpentine’.

Rosin  and  resin  acids,  and  derivatives  thereof;  rosin  spirit  and  rosin  oils;  run
gums

Rosin  and  resin  acids

See  the  HS  Explanatory  Notes  to  heading  No  3806,  part  (A).

Salts  of  rosin,  of  resin  acids  or  of  derivatives  of  rosin  or  resin  acids,  other  than  salts  of
rosin  adducts

See  the  HS  Explanatory  Notes  to  heading  No  3806,  part  (B).

3806 30 00

Ester  gums

See  the  HS  Explanatory  Notes  to  heading  No  3806,  part  (C).

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3806 90 00

Other

This  subheading  includes:

1. derivates of rosin or of resin acids mentioned in the HS Explanatory Notes to heading
No 3806, part (D), (I), as well as disproportionated (dismutated) rosin in which part of
the resin acid is dehydrogenated and part is hydrogenated, technical resin amines (e.g.,
dehydroabietylamine)  and  technical  resin  nitriles;

2.

3.

rosin  spirit  and  the  rosin  oils  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  3806,  part  (D),  (II);

run  gums  referred  to  in  the  HS  Explanatory  Notes  to  heading  No  3806,  part  (D),
(III).

3807 00

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’
pitch  and  similar  preparations  based  on  rosin,  resin  acids  or  on  vegetable  pitch

3807 00 10

Wood  tar

See  the  HS  Explanatory  Notes  to  heading  No  3807,  second  paragraph,  (A),  (1).

3807 00 90

Other

This  subheading  covers  the  products  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  3807,  second  paragraph,  (A),  (2)  and  (3),  and  (B),  (C)  and  (D).

Insecticides,  rodenticides,  fungicides,  herbicides,  anti-sprouting  products  and
plant-growth  regulators,  disinfectants  and  similar  products,  put  up  in  forms  or
packings for retail sale or as preparations or articles (for example, sulphur-treated
bands,  wicks  and  candles,  and  fly-papers)

Insecticides

See  the  HS  Explanatory  Notes  to  heading  No  3808,  (I),  after  the  three  asterisks.

Fungicides

See  the  HS  Explanatory  Notes  to  heading  No  3808,  (II),  after  the  three  asterisks.

3808

3808 10 10
to
3808 10 90

3808 20 10
to
3808 20 80

3808 20 10

Preparations  based  on  copper  compounds

This  subheading  includes:

1. Bordeaux mixture, made from copper sulphate and slaked lime, used in agriculture as a

fungicide;

2. preparations  made  from  basic  copper  chloride  and  basic  copper  sulphate,  copper
oxychloride, copper silicate, copper acetoarsenite, copper oxide(s), copper hydroxide or
copper  carbonate,  used  for  the  same  purpose;

3. preparations  based  on  copper  naphthenate  or  copper  phosphate  used  for  protecting

textiles  and  wood  against  fungus;

4. chelates  of  organic  copper  salts  with  metallic  soaps.

The preparations of this subheading may take the form of powders, solutions or tablets, in
bulk  or  put  up  for  retail  sale,  and  may  contain  besides  copper  compounds,  additional
active  substances  such  as  compounds  of  zinc  or  mercury.

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3808 30 90

Plant-growth  regulators

This  subheading  covers  substances  which,  when  applied  to  plants  alter  their  physiological
processes in a desired direction. They are applied to the whole plant, to parts of the plant
or  to  the  soil.

Their  action  can  influence,  for  example:

(a) overall  growth;

(b) plant  height  (stem  lengthening  or  shortening);

(c)

size  or  form  of  tubers;

(d)

internodal  length  (improvement  of  resistance  to  loding);

(e)

fruiting  and  size  of  fruit;

(f)

level  of  plant  reserves  (carbohydrates  proteins,  fats);

(g)

time  of  flowering  or  fruit-ripening;

(h) plant  sterility;

(ij) number  of  female  flowers.

Plant-growth  regulators  fall  into  four  major  categories:

1. auxins  which  act  on  root  formation,  stalk  growth  and  fruit  development.  The  most

important  is  indol-3-ylacetic  acid;

2. gibberellins  which  promote,  in  particular,  bud  growth  and  blossoming.  They  are  all

derived  from  gibberellic  acid;

3. cytokinins  which  promote,  in  particular,  cell  division  and  retard  ageing  of  the  plant.

The  best-known  are  kinetin  (6-furfurylaminopurine)  and  zeatin;

4. growth  retarders.

This  subheading  does  not  include:

(a)

fertilizers;

(b) soil  improvers  (conditioners);

(c) herbicides,  whether  or  not  selective  (subheadings  3808 30 11  to  3808 30 27);

3808 40 10
to
3808 40 90

(d) anti-sprouting  products  (subheading  3808 30 30).

Disinfectants

See  the  HS  Explanatory  Notes  to  heading  No  3808,  (IV),  after  the  three  asterisks,  first
three  paragraphs.

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3809

3809 10 10
to
3809 10 90

3809 91 00
to
3809 93 00

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Finishing  agents,  dye  carriers  to  accelerate  the  dyeing  or  fixing  of  dyestuffs  and
other products and preparations (for example, dressings and mordants), of a kind
used  in  the  textile,  paper,  leather  or  like  industries,  not  elsewhere  specified  or
included

With  a  basis  of  amylaceous  substances

In addition to the starch-based products and preparations described in the HS Explanatory
Notes  to  heading  No  3809,  third  paragraph,  (A),  (1)  and  (11),  and  (B),  (1)  and  (2),
these  subheadings  cover  mixtures  of  starch  with  borax  or  with  carboxymethylcellulose
(used  for  stiffening  linen)  and  of  mixtures  of  soluble  starch  and  kaolin  (used  in  paper
manufacture).

Other

These  subheadings  cover  the  products  and  preparations,  not  containing  amylaceous
substances,  described  in  the  HS  Explanatory  Notes  to  heading  No  3809,  third  paragraph,
(A),  (B)  and  (C),  in  particular:

1. various  dressings  used  in  the  textile  industry  to  render  fabrics  crease-resistant
or  unshrinkable.  These 
include  urea-formaldehyde,  melamine-formaldehyde  and
glyoxaldiurea,  precondensed,  provided  that  they  do  not  have  the  characteristics  either
of  polycondensation  products  within  the  meaning  of  chapter  39  or  of  chemically
defined  compounds  (chapter  29).  Furthermore,  these  subheadings  cover  aqueous
compounds  (e.g.,  dimethylalurea,  trimethylolmelamine)  to  which  a  perfume  has  been
added  to  mask  the  odour  of  formaldehyde  caused  by  the  partial  decomposition  of  the
product;

2. dressings  which,  besides  waterproofing  fabrics,  impart  to  them  a  considerable

resistance  to  oil  and  dirt  while  leaving  them  permeable  to  air;

3. anti-static  dressings,  i.e.,  preparations  which  prevent  the  accumulation  of  static
electricity  in  textile  fibres  or  fabrics.  These  are  generally  preparations  formed  by
precondensed water-soluble polyelectrolytes which, after a brief treatment at moderate
temperature,  are  capable  of  forming  on  the  fibre  reticulated  polycondensates  that  are
sufficiently  insoluble  to  withstand  repeated  washing  or  dry-cleaning.  This  category
includes  products  formed  by  a  basic,  water-soluble,  linear  polyamide  prepared  from  a
dicarboxylic (e.g., adipic, succinic or terephthalic) acid with polyamines containing one
or more secondary amine groups (e.g., diethylene-triamine, triethylenetetramine) and an
alkylant  (capable  of  reticulating  the  polyamide  and  thus  rendering  it  insoluble  by
appropriate  treatment  under  heat)  consisting,  for  example,  of  particular  dihalides
(diiodides  of  polyethylene  glycol  of  relatively  low  molecular  weight,  epichlorohydrin,
etc.);

4.

fire-resistant  dressings  which  reduce  the  flammability  of  textiles  and  leather  in
particular.  These  are  generally  preparations  based  on  ammonium  salts,  boric  acid,
chlorinated  paraffins,  antimony  oxide,  zinc  oxide,  other  metallic  oxides  and  certain
organic  compounds  of  nitrogen  and/or  phosphorus.

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3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers,
anti-corrosive  preparations  and  other  prepared  additives,  for  mineral  oils
(including  gasoline)  or  for  other  liquids  used  for  the  same  purposes  as  mineral
oils

3811 11 10

Based  on  tetraethyl-lead

This  subheading  covers  preparations  in  which  tetraethyl-lead  is  the  only  anti-knock
constituent.

3811 11 90

Other

This  subheading  includes  preparations  in  which  tetramethyl-lead  or  ethylmethyl-lead  or  a
mixture  of  tetraethyl-  and  tetramethyl-lead 
is  the  sole  or  principal  anti-knock
constituent.

3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere
specified  or  included

3815 11 00
to
3815 19 90

Supported  catalysts

These  are  catalysts  of  a  widely  used  type  which  are  deposited  on  a  support,  generally  by
impregnation, coprecipitation or mixing. They usually consist either of one or more active
substances  deposited  on  a  support  or  of  mixtures  with  a  basis  of  active  substances.  The
active  substances  are  usually  very  finely  divided  metals,  metallic  oxides  or  other  metallic
compounds.  The  metals  most  commonly  used  are  those  belonging  to  group  VIII  of  the
periodic  table  (especially  cobalt,  nickel,  palladium  and  platinum)  and  molybdenum,
chromium,  copper  and  zinc.  The  support  generally  consists  of  alumina,  silica  gel,  fossil
meal,  whether  or  not  activated,  ceramic  materials,  etc.

They  are  used  in  industrial  processes  for  the  production  of  organic  and  inorganic
compounds  and  in  petroleum  refining  (e.g.,  in  ammonia  synthesis,  hydrogenation  of  fats,
hydrogenation  of  olefins).

This  category  of  catalysts  also  includes  the  following  products:

1. certain preparations, based on compounds of transition metals, the function of which is
to  facilitate  oxidation,  and  consequently  elimination  in  the  form  of  carbon  dioxide  in
the  course  of  combustion,  of  carbon  residues  (as  in  boilers  and  burners);

2.

‘post-combustion’  catalysts  intended  to  be  introduced  into  the  exhaust  systems  of
motor vehicles in order to reduce the polluting effect of the exhaust gases by converting
the carbon monoxide into carbon dioxide and by converting other toxic products (e.g.,
heterocyclic  compounds)  resulting  from  the  combustion  of  petrol.

3815 90 10
and
3815 90 90

Other

These  subheadings  cover  mixtures  based  on  compounds  the  nature  and  proportions  of
which vary according to the chemical reaction to be catalysed. They are frequently used in
the manufacture of plastics, often under the name of initiators, transfer agents, terminators
or  telomers,  and  reticulating  (or  cross-linking)  agents.

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They  include  the  following:

1.

‘radical’ catalysts

These  are  preparations,  based  on  organic  substances,  which  decompose  slowly  under
reaction conditions and produce fragments that, by colliding with the initial monomers,
favour  the  establishment  of  a  bond  and  the  formation  of  new  free  radicals  capable  of
repeating  the  process  and  propagating  the  chain.

Amongst  these  are:

(a) preparations  based  on  organic  peroxides  of  the  type  R-O-O-R’  (organic  solutions
of peroxides such as acetyl and dibenzoyl peroxides). During the reaction, RO and
R’O  radicals  are  formed  and  act  as  activators;

(b) preparations,  based  on  azo  compounds  (such  as  asobisisobutyronitrile),  which
decompose  in  the  course  of  the  reactions,  releasing  nitrogen  and  forming  free
radicals;

(c)

redox  preparations  (e.g.,  a  mixture  of  potassium  peroxide  and  dodecylmercaptan)
in  which  the  formation  of  activating  radicals  is  due  to  a  redox  reaction;

2.

ionic catalysts

These  are  generally  organic  solutions  of  compounds  which  generate  ions  capable  of
attaching  themselves  to  the  double  bond  and  reproducing  active  sites  in  the  resulting
product;

They include:

(a) ziegler-type  catalysts  for the  production of polyolefins (e.g., a mixture of titanium

and triethylaluminium);

(b) ziegler-natta-type catalysts (stereocatalysts, orientating catalysts), such as a mixture
of  titanium  trichloride  and  trialkylaluminium,  for  the  preparation  of  isotactic
polypropylene  and  ethylene-olefin  block  copolymers;

(c) catalysts for the preparation of polyurethanes (e.g., a mixture of triethylenediamine

and  tin  compounds);

(d) catalysts for the preparation of amino-plastics (e.g., phosphoric acid in an organic

solvent);

3. catalysts  for  polycondensation  reactions

These are preparations based on various compounds (e.g., a mixture of calcium acetate,
antimony  trioxide,  titanium  alcoholates,  etc.).

3821 00 00

Prepared  culture  media  for  development  of  micro-organisms

This  heading  does  not  cover  eggs  whether  or  not  fertilized  which,  although  from  certified
pathogen-free  flocks,  have  not  been  prepared  for  the  culture  of  micro-organisms  (heading
No  0407  or  0408).

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3823

Industrial  monocarboxylic  fatty  acids;  acid  oils  from  refining;  industrial  fatty
alcohols

3823 11 00

Stearic acid

For  the  purposes  of  this  subheading,  stearic  acid  means  mixtures  of  fatty  acids  which  are
solid at normal temperature and have a pure stearic acid content of 30 % or more but less
than  90 %,  calculated  on  the  weight  of  the  dry  product.

Products  of  this  type  having  a  stearic  acid  content  of  90 %  by  weight  or  more  fall  within
subheading  2915 70 25.

3823 12 00

Oleic acid

For  the  purposes  of  this  subheading,  oleic  acid  means  mixtures  of  fatty  acids  which  are
liquid at normal temperature and have a pure oleic acid content of 70 % or more but less
than  85 %,  calculated  on  the  weight  of  the  dry  product.

Products  having  an  oleic  acid  content  of  85 %  or  more  by  weight  fall  within  subheading
2916 15 00.

3823 13 00

Tall  oil  fatty  acids

See  the  HS  Explanatory  Notes  to  heading  No  3823,  part  (A),  second  paragraph,  (3).

Products of this type containing by weight less than 90 % of fatty acids fall within heading
No  3803 00.

3823 70 00

Industrial  fatty  alcohols

See  the  HS  Explanatory  Notes  to  heading  No  3823,  part  (B).

This  subheading  covers  only  industrial  fatty  alcohols  (mixtures  of  acyclic  alcohols)  in
which  none  of  the  alcohol  components  comprises  90 %  or  more  by  weight  of  the  dry
product.

Products  of  this  type  in  which  one  of  the  fatty  alcohol  components  comprises  90 %  by
weight  or  more  generally  fall  within  heading  No  2905.

3824

for 

Prepared  binders 
foundry  moulds  or  cores;  chemical  products  and
preparations  of  the  chemical  or  allied  industries  (including  those  consisting  of
mixtures  of  natural  products),  not  elsewhere  specified  or  included;  residual
products  of  the  chemical  or  allied  industries,  not  elsewhere  specified  or  included

3824 10 00

Prepared  binders  for  foundry  moulds  or  cores

See  the  HS  Explanatory  Notes  to  heading  No  3824,  part  (A).

3824 20 00

Naphthenic  acids,  their  water-insoluble  salts  and  their  esters

Naphthenic  acids  are  mixtures  of  monocarboxylic  alicyclic  acids  recovered  during  the
refining  of  crude  oil  of  certain  origins  (principally  the  former  USSR  and  Romania).

This  subheading  also  includes  the  water-insoluble  salts  of  naphthenic  acids  (e.g.,  the  salts
of aluminium, barium, lead, chromium, calcium, manganese, cobalt, zinc) and the esters of
those  acids.

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3824 30 00

Non-agglomerated  metal  carbides  mixed  together  or  with  metallic  binders

This  subheading  covers  powders  ready  to  be  converted  into  ‘hard  metals’  by  sintering.
They  are  composed  of  mixtures  of  different  metal  carbides  (tungsten,  titanium,  tantalum
and  niobium  carbides),  with  or  without  a  metallic  binder  (cobalt  or  nickel  powder),  and
often  contain  small  quantities  of  paraffin  wax  (about  0,5 %  by  weight).  Even  a  simple
mixture  of  one  of  the  abovementioned  carbides  with  a  metallic  binder  falls  within  this
subheading,  whereas  each  of  these  carbides,  taken  separately,  falls  within  heading
No  2849.

3824 40 00

Prepared  additives  for  cements,  mortars  or  concretes

See  the  HS  Explanatory  Notes  to  heading  No  3824,  part  (B),  sixth  paragraph,  (3).

3824 50 10

Concrete  ready  to  pour

This  subheading  includes  concrete  to  which  water  has  already  been  added.  It  is  usually
transported  in  concrete-mixer  lorries.

3824 50 90

Other

This  subheading  includes:

1. concrete  not  yet  mixed  with  water;

2. mortar.

3824 60 11
to
3824 60 99

Sorbitol  other  than  that  of  subheading  2905 44

These  subheadings  include  the  ‘non-crystallizable’  varieties  of  sorbitol  (D-glucitol),  which
are  generally  obtained 
from  glucose  syrup  containing  a  proportion  of  other
oligosaccharides  by  hydrogenation  at  high  pressure.  Their  sorbitol  (D-glucitol)  content
ranges  from  60  to  80 %  of  the  dry  matter,  the  remaining  constituents  being  essentially
partly  hydrogenated  polyalcohols  and  oligosaccharides.  For  this  reason,  the  tendency  of
sorbitol  (D-glucitol)  to  crystallize  is  greatly  reduced  (hence  the  designation  used:
non-crystallizable  sorbitol  (D-glucitol)).

Sorbitol  meeting  the  requirements  of  Note  1  to  chapter  29  is  classified  in  subheadings
2905 44 11  to  2905 44 99.

3824 90 10

Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or
of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals,
and  their  salts

This  subheading  includes:

1. petroleum  sulphonates  of  calcium  or  of  barium,  which  generally  have  a  mineral  oil
content of 55 to 70 % by weight. They are widely used in the manufacture of additives
for  mineral  oils;

2.

thiophenated  sulphonic  acids  of  oils  obtained  from  bituminous  minerals,  prepared  by
dry  distillation  of  certain  bituminous  shales  followed  by  sulphuric  acid  treatment,
intended for use in pharmacy and having a total sulphur content generally greater than
9 %  by  weight,  as  well  as  their  salts,  particularly  these  of  calcium.

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3824 90 15

Ion  exchangers

See  the  HS  Explanatory  Notes  to  heading  No  3824,  part  (B),  sixth  paragraph,  (14).

This  subheading  includes  ion  exchangers  based  on  sulphonated  carbon,  as  well  as  certain
types  of  clay  provided  that  they  have  undergone  particular  treatments  that  render  them
suitable for use as ion exchangers (mainly cationic); among these is glauconite, which takes
the  form  of  a  gel  of  alumino-silicates  obtained  from  a  sandy  marl  of  marine  origin.  It  is
used principally for water-softening. Other products used for the same purposes are based
on  montmorillonite  and  kaolinite.

This subheading also includes synthetic ion-exchangers, such as artificial zeolites and those
based  on  aluminium  oxide  or  silica  gel.

This  subheading  does  not  cover:

(a) pure  silica  gel  (subheading  2811 22 00);

(b) pure  alumina,  whether  or  not  activated  (subheading  2818 20 00  or  2818 30 00);

(c) activitated  clay  (subheading  3802 90 00).

3824 90 20

Getters  for  vacuum  tubes

This  subheading  covers  articles  known  as  ‘getters’.  These  are  divided  into  ‘flash  getters’
and  ‘bulk  getters’.

The first category are volatilized in the tube during its manufacture; they include: products
composed  both  of  barium  and  of  aluminium,  magnesium,  tantalum,  thorium,  etc.,  in  the
form  of  wire  or  pellets;  compositions  consisting  of  a  mixture  of  barium  and  strontium
carbonates  on  tantalum  wire.

The  second  category  are  merely  heated  but  not  volatilized  and  have  only  a  contact
absorption  action.  They  are  generally  composed  of  pure  metals  (tantalum,  tungsten,
zirconium,  niobium,  thoricum)  in  the  form  of  wire,  wafers,  etc.,  and  cannot  therefore  be
classified  in  this  subheading.

3824 90 30

Alkaline  iron  oxide  for  the  purification  of  gas

This subheading covers products known commercially under proper names (e.g., Laming’s
mixture).  Some  are  obtained  as  by-products  in  the  processing  of  bauxite  to  yield
aluminium  and  are  in  the  form  of  round,  rust-coloured  granules;  they  are  composed  of
oxides  of  iron,  aluminium,  calcium  and  titanium,  sodium  carbonate  and  silica,  and  are
usually  moist.  Others  consist  of  a  dry  powder  with  a  (partly  magnetic)  iron  oxide  base,
calcium  carbonate  and  silicates.

3824 90 35

Anti-rust  preparations  containing  amines  as  active  constituents

This  subheading  covers  products  containing  amines  or  derivatives  thereof  as  their  active
constituents  and  used  for  the  prevention  of  rust,  for  example:

1. preparations  manufactured  from  amines  or  amino-alcohols  (generally  triethanolamine)

and  alkaline  nitrites,  with  or  without  a  wetting  agent;

2. organic solutions of fatty or resinous amines and their derivatives (e.g., phosphates and

fatty  diamines,  fatty  acid  salts  and  fatty  amine  salts).

However,  such  preparations  which  are  used  as  additives  for  mineral  oils,  e.g.,  corrosion
inhibitors  for  fuel  oils,  are  classified  in  heading  No  3811.

3824 90 45

Anti-scaling  and  similar  compounds

This  subheading  covers  products  mentioned  in  the  HS  Explanatory  Notes  to  heading
No  3824,  (B),  sixth  paragraph,  (15)  and  preparations  which  dissolve  calcareous  deposits.

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3824 90 50

Preparations  for  electroplating

This  subheading  covers,  for  example,  special  preparations  for  metallizing  baths,  polishing
baths  and  products  for  electrography.

3824 90 55

Mixtures  of  mono-,  di-  and  tri-,  fatty  acid  esters  of  glycerol  (emulsifiers  for  fats)

See  the  HS  Explanatory  Notes  to  heading  No  3824,  (B),  sixth  paragraph,  (11).

3824 90 65

Auxiliary  products  for  foundries  (other  than  those  falling  within  subheading  3824 10 00)

In addition to the products mentioned in the HS Explanatory Notes to heading No 3824,
(B),  sixth  paragraph,  (6)  and  (42),  this  subheading  also  includes:

1. preparations  for  coating  foundry  core  boxes  and  pattern  plates,  based  on  calcium

carbonate,  waxes  and  a  colouring  agent;

2. preparations  based  on  dextrin  and  sodium  carbonate,  intended  for  use,  after

emulsification,  as  coatings  for  steelworks  moulds;

3.

sand  coated  with  a  thin  layer  of  synthetic  resin,  intended  for  the  manufacture  of
foundry  cores;

4. products  for  degassing  steel;

5.

separating  agents  for  moulding  (other  than  those  falling  within  heading  No  3403).

3824 90 70

Fire-proofing,  water-proofing  and  similar  protective  preparations  used  in  the  building
industry

This  subheading  includes:

1. products  for  protection,  against  fire  (for  example,  based  on  ammonium  compounds
which, under the influence of heat, swell and thus form an insulating layer for building
sections);

2. products  (generally  silicate-based)  for  impregnating  the  exterior  of  buildings  as

protection  against  water;

3. products  added  to  concrete  to  prevent  the  stopping-up  of  ground  water.

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SECTION  VII

PLASTICS  AND  ARTICLES  THEREOF;  RUBBER  AND  ARTICLES  THEREOF

CHAPTER  39

PLASTICS  AND  ARTICLES  THEREOF

Note  6

The term ‘solutions’ used both in this Note and in Note 4 to chapter 32 does not apply to
colloidal solutions.

I. PRIMARY  FORMS

For  the  definition  of  the  term  ‘primary  forms’  see  Note  6  to  this  chapter  and  the  HS
General  Explanatory  Notes  to  this  chapter,  ‘Primary  Forms’.

3901

Polymers  of  ethylene,  in  primary  forms

3901 10 10
and
3901 10 90

3901 20 10
and
3901 20 90

3901 90 10
to
3901 90 90

Polyethylene  having  a  specific  gravity  of  less  than  0,94

These  subheadings  cover  only  homopolymers  of  ethylene,  i.e.,  polymers  in  which  ethylene
accounts  for  95 %  or  more  by  weight  of  the  total  polymer  content.

The  specific  gravity  of  the  polyethylene  must  be  determined  by  using  an  additive-free
polymer.

Liquid  polyethylene  is  only  covered  if  it  meets  the  conditions  laid  down  in  Note  3  (a)  to
this  chapter.  Otherwise,  it  falls  within  heading  No  2710 00.

Polyethylene  waxes  are  classified  in  heading  No  3404.

Polyethylene  having  a  specific  gravity  of  0,94  or  more

See  the  Explanatory  Notes  to  subheadings  3901 10 10  and  3901 10 90.

Other

In  accordance  with  Note  4  and  Subheading  Note  1  to  this  chapter,  these  subheadings
cover:

1. copolymers  of  ethylene  and  monomers  other  than  vinyl  acetate  (e.g.,  copolymers  of
ethylene  and  propylene)  plus  blends  of  polymers  of  similar  composition  in  which
ethylene  is  the  predominant  comonomer;

2. chemically modified polyethylene as set out in Note 5 to this chapter (e.g., chlorinated

polyethylene  and  chlorosulphonated  polyethylene).

3902

Polymers  of  propylene  or  of  other  olefins,  in  primary  forms

3902 10 00

Polypropylene

The Explanatory Notes to subheadings 3901 10 10 and 3901 10 90, first paragraph, apply,
mutatis  mutandis.

This subheading does not cover liquid propylene which does not conform to Note 3 (a) to
this  chapter  (e.g.,  tripropylene  or  tetrapropylene)  (heading  No  2710 00).

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3902 20 00

Polyisobutylene

This  subheading  covers  the  product  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  3902,  third  and  fourth  paragraphs.

This  subheading  does  not  cover  liquid  isobutylene  which  does  not  conform  to  Note  3  (a)
to  this  chapter  (e.g.,  tri-isobutylene)  (heading  No  2710 00).

3902 30 00

Propylene  copolymers

This subheading includes a copolymer or a blend of polymers consisting of 45 % ethylene,
35 % propylene and 20 % isobutylene, by weight, since the propylene and isobutylene, the
polymers  of  which  fall  within  heading  No  3902,  account  for  55 %  of  the  copolymer  and,
taken as a whole, they predominate over the ethylene. Furthermore, it is the propylene, the
copolymers  of  which  are  expressly  mentioned  in  this  instance,  which  is  the  predominant
monomer  over  the  isobutylene  (application  of  Note  4  and  of  Subheading  Note  1  to  this
chapter).

If  in  the  example  given  the  percentages  of  propylene  and  isobutylene  are  reversed,  the
copolymer  in  question  falls  within  subheadings  3902 90 10  to  3902 90 90.

3902 90 10
to
3902 90 90

Other

These  subheadings  include  products  known  commercially  as  poly(alpha-olefins),  generally
obtained  by  weak  polymerization  of  dec-1-ene,  followed  by  hydrogenation  of  the  product
formed  and  separation  by  distillation  of  the  fractions  rich  in  C20-,  C30-,  C40-,  and
C50-hydrocarbons.  These  fractions  are  mixed  to  form  the  different  types  of  commercial
poly(alpha-olefins).

They  are  liquids  which  do  not  necessarily  meet  the  criterion  set  out  in  Note  3  (c)  to  this
chapter  but  do  correspond  to  the  provisions  of  Note  3  (a)  to  the  same  chapter  and  are
used  as  substitutes  for  mineral  oils  in  the  preparation  of  synthetic  and  semi-synthetic
lubricating oils giving such products a higher viscosity index, a lower pour point, improved
thermal  stability,  a  higher  flash-point  and  less  volatility.

3903

Polymers  of  styrene,  in  primary  forms

This  heading  does  not  cover  styrenated  polyesters  (heading  No  3907).

3903 11 00
and
3903 19 00

Polystyrene

The Explanatory Notes to subheadings 3901 10 10 and 3901 10 90, first paragraph, apply,
mutatis  mutandis.

3904

Polymers  of  vinyl  chloride  or  of  other  halogenated  olefins,  in  primary  forms

A  vinyl  polymer  is  a  polymer  of  which  the  monomer  shows  the  formula:

where  the  C—X-bond  is  neither  a  carbon-carbon  nor  a  carbon-hydrogen  bond.

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3904 10 00

Polyvinyl  chloride,  not  mixed  with  any  other  substances

The Explanatory Notes to subheadings 3901 10 10 and 3901 10 90, first paragraph, apply,
mutatis  mutandis.

3904 21 00
and
3904 22 00

Other  polyvinyl  chloride

The Explanatory Notes to subheadings 3901 10 10 and 3901 10 90, first paragraph, apply,
mutatis  mutandis.

3904 30 00

Vinyl  chloride-vinyl  acetate  copolymers

This  subheading  covers  only:

1.

the  copolymers  of  vinyl  chloride  in  which  the  vinyl  chloride  is  the  predominant
monomer;

2. blends  of  polyvinylchloride  and  polyvinylacetate  in  which  the  vinylchloride  is  the

predominant  monomer.

3904 40 00

Other  vinyl  chloride  copolymers

This subheading includes the copolymers of vinyl chloride and ethylene in which the vinyl
chloride  is  the  predominant  comonomer.

3904 61 00

Polytetrafluoroethylene

The Explanatory Notes to subheadings 3901 10 10 and 3901 10 90, first paragraph, apply,
mutatis  mutandis.

3904 69 90

Other

This  subheading  includes  polychlorotrifluoroethylene  and  polyvinylidenefluoride.

3906

Acrylic  polymers  in  primary  forms

3906 10 00

Polymethyl methacrylate

The Explanatory Notes to subheadings 3901 10 10 and 3901 10 90, first paragraph, apply,
mutatis  mutandis.

3906 90 90

Other

This  subheading  includes  polyacrylonitrile.

This  subheading  does  not  include:

(a) acrylic  polymers  which  form  ion  exchangers  (heading  No  3914 00 00);

(b) copolymers  of  acrylonitrile  which  comply  with  Note  4  to  chapter  40  (chapter  40).

3907

Polyacetals,  other  polyethers  and 
forms;
polycarbonates,  alkyd  resins,  polyallyl  esters  and  other  polyesters,  in  primary
forms

in  primary 

epoxide 

resins, 

For  the  definition  of  the  prefix  ‘poly’,  in  the  sense  of  this  heading,  see  Subheading
Note  1  (a)  (1)  to  this  chapter.

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3907 20 11
to
3907 20 99

Other  polyethers

These subheadings also include chemically modified polyethers (other than polyacetals) (see
the  HS  Explanatory  Notes  to  heading  No  3907,  (2)).

3907 20 21

With  a  hydroxyl  number  not  exceeding  100

The  hydroxyl  number  of  a  polymer  is  the  amount,  in  milligrams,  of  potassium  hydroxide
equivalent to the hydroxyl groups in a 1 g sample. It is a measure of the concentration of
hydroxyl  groups  in  a  polymer  chain.  It  may  be  measured  by  means  of  a  method  such  as
one  of  the  ASTM  D  4274  methods.

Polyethers  and  polyesters  with  a  high  hydroxyl  number  (over  100)  are  obtained  by  using
polyols in their synthesis; the products obtained, which are rich in reactive hydroxyl sites,
are  combined  with  isocyanates  to  produce  polyurethanes.

3907 20 29

Other

See  the  Explanatory  Notes  to  subheading  3907 20 21.

3907 40 00

Polycarbonates

This  subheading  includes  copolymers  containing  a  component  formed  by  a  polycarbonate
and a component formed by polyethylene terephthalate if the polycarbonate predominates
(see  the  HS  General  Explanatory  Notes  to  the  subheadings  of  this  chapter,  (B),  (1),  sixth
paragraph).

3907 60 00

Polyethylene  terephthalate

The  Explanatory  Notes  to  subheadings  3901 10 10  and  3901 10 90  apply,  mutatis
mutandis.

This  subheading  includes  copolymers  containing  a  component  formed  by  a  polycarbonate
and  a  component  formed  by  polyethylene  terephthalate  if  the  polyethylene  terephthalate
predominates  (see  the  HS  General  Explanatory  Notes  to  the  subheadings  of  this  chapter,
(B),  (1),  sixth  paragraph).

3907 99 11
and
3907 99 19

3907 99 91
and
3907 99 99

With  a  hydroxyl  number  not  exceeding  100

See  the  Explanatory  Notes  to  subheading  3907 20 21.

Other

See  the  Explanatory  Notes  to  subheading  3907 20 21.

3908

Polyamides  in  primary  forms

3908 10 00

Polyamide  -6,  -11,  -12,  -6,6,  -6,9,  -6,10  or  -6,12

The  Explanatory  Notes  to  subheadings  3901 10 10  and  3901 10 90  apply,  mutatis
mutandis.

3909

Amino-resins,  phenolic  resins  and  polyurethanes,  in  primary  forms

For  the  classification  of  copolymers  made  up  of  monomers  of  resins  referred  to  in  this
heading  and  for  the  classification  of  their  blends  see  Note  4  to  this  chapter.

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3911

resins, 

resins,  polyterpenes,  polysulphides,
Petroleum 
polysulphones  and  other  products  specified  in  note  3  to  this  chapter,  not
elsewhere  specified  or  included,  in  primary  forms

coumarone-indene 

3911 10 00

Petroleum  resins,  coumarone,  indene  or  coumarone-indene  resins  and  polyterpenes

The  polyterpenes  of  this  subheading  are  restricted  to  polymers  and  polymer  blends  in
which  one  or  more  terpene  monomers  account  for  95 %  or  more  by  weight  of  the  total
polymer  content.

Condensation  or  rearrangement  polymerisation  products  whether  or  not  chemically
modified

These  subheadings  include  the  products  referred  to  in  the  HS  Explanatory  Notes  to
heading  No  3911,  first  paragraph,  (2),  (3)  and  (4).

Cellulose  and  its  chemical  derivatives,  not  elsewhere  specified  or  included,  in
primary  forms

Cellulose  acetates

See  the  HS  Explanatory  Notes  to  heading  No  3912,  (B),  second  paragraph,  (1).

Cellulose  nitrates  (including  collodions)

See  the  HS  Explanatory  Notes  to  heading  No  3912,  (B),  second  paragraph,  (2).

3911 90 11
to
3911 90 19

3912

3912 11 00
and
3912 12 00

3912 20 11
to
3912 20 90

3912 20 11

Collodions  and  celloidin

Collodion  is  by  weight  a  12 %  nitrocellulose  solution  in  a  mixture  of  ether  and  alcohol.
On  drying,  this  solution  leaves  an  elastic  layer  of  nitrocellulose,  the  flexibility  of  which
may  be  increased  by  adding  castor  oil.  A  collodion  may  also  be  obtained  by  dissolving
nitrocellulose  in  acetone.  Collodion  is  used  to  prepare  photographic  emulsions  and  in
medicine.

Celloidin  is  obtained  from  collodion  by  partial  evaporation  of  the  solvents.  It  is  a  solid.

3912 20 19

Other

This  subheading  covers  non-plasticized  cellulose  nitrates  (nitrocellulose)  other  than
collodions and colloidin even if for reasons of safety they are dampened — generally with
ethyl  or  butyl  alcohol  —  or  rendered  harmless  in  some  other  manner.

3912 31 00
to
3912 39 80

Cellulose  ethers

See  the  HS  Explanatory  Notes  to  heading  No  3912,  (B),  second  paragraph,  (4).

3912 31 00

Carboxymethylcellulose  and  its  salts

Carboxymethylcellulose  is  obtained  through  the  reaction  of  monochloroacetic  acid  with
alkali  cellulose.  It  is  used  mainly  as  a  thickener  and  as  a  colloid  protective  agent.

3912 39 80

Other

This  subheading  includes  methylcellulose,  benzyl-cellulose  and  hydroxyethylcellulose.

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3912 90 10

Cellulose  esters

This  subheading  includes  cellulose  propionate  and  cellulose  butyrate.

3912 90 90

Other

This  subheading  includes  cellulose,  not  specified  or  included  elsewhere,  in  primary  forms.

Because of its usual commercial form, regenerated cellulose is not generally classified here.
In  the  form  of  fine  and  transparent  film  it  falls  within  heading  No  3920  or  3921  and,  in
the  form  of  textile  fibres,  in  chapter  54  or  55.

This  subheading  includes  blends  of  cellulose  esters  and  cellulose  ethers  (see  Subheading
Note  1  to  this  chapter).

3913

Natural  polymers  (for  example,  alginic  acid)  and  modified  natural  polymers  (for
example, hardened proteins, chemical derivatives of natural rubber), not elsewhere
specified  or  included,  in  primary  forms

3913 10 00

Alginic  acid,  its  salts  and  esters

See  the  HS  Explanatory  Notes  to  heading  No  3913,  first  paragraph,  (1)

3913 90 10

Chemical  derivatives  of  natural  rubber

See  the  HS  Explanatory  Notes  to  heading  No  3913,  first  paragraph,  (3)

3913 90 80

Other

See  the  HS  Explanatory  Notes  to  heading  No  3913,  first  paragraph,  (2)  and  (4).

II. WASTE,  PARINGS  AND  SCRAP;  SEMI-MANUFACTURES;  ARTICLES

3915

Waste,  parings  and  scrap,  of  plastics

The  term  ‘plastics’  is  defined  in  Note  1  to  this  chapter.

This  heading  includes:

1. waste,  parings  and  scrap  of  a  single  thermosetting  material  (already  hardened)

converted  into  a  primary  form;

2. waste,  parings  and  scrap  of  mixed  plastics  (thermoplastic,  thermosetting  (already

hardened)  or  both)  converted  into  a  primary  form.

3915 90 11
to
3915 90 19

Of  addition  polymerisation  products

For  the  definition  of  the  term  ‘addition  polymerisation  products’  see  the  HS  General
Explanatory  Notes  to  this  chapter,  ‘Polymers’,  second  paragraph,  (1).

These  subheadings  include  waste,  parings  and  scrap  of  polymers  of  propylene,  acrylic
polymers,  and  polymers  of  vinylacetate  and  vinylidene  acetate.

3915 90 99

Other

This  subheading  includes  waste,  parings  and  scrap  of  polyesters,  of  polyamides  or  of
polyurethanes.

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3916

3916 90 11
to
3916 90 19

3916 90 51
and
3916 90 59

3917

3917 29 11
and
3917 29 13

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks
and  profile  shapes,  whether  or  not  surface-worked  but  not  otherwise  worked,  of
plastics

Of  condensation  or  rearrangement  polymerisation  products,  whether  or  not  chemically
modified

These  subheadings  include  monofilaments,  rods,  sticks  and  profile  shapes  of  polyesters,
polyamides  or  of  polyurethanes.

Of  addition  polymerisation  products

These  subheadings  include  monofilaments,  rods,  sticks  and  profile  shapes  of  polymers  of
propylene  or  of  styrene,  or  of  acrylic  polymers.

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges),
of  plastics

For  the  definition  of  the  therm  ‘tubes,  pipes  and  hoses’  see  Note  8  to  this  chapter.

Of  condensation  or  rearrangement  polymerisation  products,  whether  or  not  chemically
modified

These subheadings include tubes, pipes and hoses made from phenolic resins, amino-resins,
alkyd  resins  and  other  polyesters,  polyamides,  polyurethanes  and  silicones.

3917 29 15

Of  addition  polymerisation  products

3917 32 11
and
3917 32 19

3917 32 31
to
3917 32 39

3918

3919

This  subheading  includes  products  made  from  polytetrahaloethylenes,  polyisobutylene,
polymers  of  styrene,  vinylidene  chloride,  vinyl  acetate  or  other  vinyl  esters  and  acrylic
polymers.

Of  condensation  or  rearrangement  polymerisation  products,  whether  or  not  chemically
modified

See  the  Explanatory  Notes  to  subheadings  3917 29 11  and  3917 29 13.

Of  addition  polymerisation  products

See  the  Explanatory  Notes  to  subheading  3917 29 15.

These  subheadings  include  products  made  from  polymers  of  ethylene,  propylene  or  vinyl
chloride.

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of
tiles;  wall  or  ceiling  coverings  of  plastics,  as  defined  in  note  9  to  this  chapter

This heading includes non-perforated sheeting of plastics, in rolls or in the form of tiles, of
a  kind  used  to  cover,  e.g.,  tennis  courts  and  terraces.

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics,
whether  or  not  in  rolls

The  goods  of  this  heading  frequently  have  a  protective  release  sheet  or  strip  of  paper  or
plastics.  This  protective  sheet  or  strip  is  not  taken  into  account  in  determining  the
classification.

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3919 10 11
to
3919 10 90

3919 10 11
to
3919 10 19

In  rolls  of  a  width  not  exceeding  20  cm

These  subheadings  include  adhesive  strips  with  a  tab  and  on  disposable  dispensers  which
serve  principally  as  presentation  for  retail  sale  and  which  are  generally  not  reusable.

Strips,  the  coating  of  which  consists  of  unvulcanised  natural  or  synthetic  rubber

These  subheadings  cover  only  self-adhesive  strips,  e.g.,  strips  recognizable  as  being
intended for use solely or mainly as a means of sticking. Such strips are generally used for
packaging  goods  and  for  similar  purposes.

These subheadings do not include strips which, judging by their appearance, are mainly or
solely  intended  for  decorative  purposes.

3919 10 69

Other

This  subheading  includes  products  made  from  polymers  of  styrene  or  propylene,  or  from
acrylic polymers.

3920

Other  plates,  sheets,  film,  foil  and  strip,  of  plastics,  non-cellular  and  not
reinforced,  laminated,  supported  or  similarly  combined  with  other  materials

See  Note  10  to  this  chapter.

This  heading  does  not  include  strip  of  an  apparent  width  not  exceeding  5  mm
(chapter  54).

3920 20 71

Decorative  strip

This subheading covers strip of a kind used for packaging purpose which is coloured, silky
in  appearance  and  produced  by  extrusion  of  polymers  of  propylene.

The  resultant  molecular  orientation  of  the  polymers  of  propylene  causes  the  product  to
fibrillate  (split)  when  the  strip  is  pulled  longitudinally  by  hand  giving  the  erroneous
impression  that  it  is  a  fibre-based  product.

The thickness of this strip is about 0,13 mm, it may be printed and is suitable for curling.
It  is  generally  rolled  on  spools  or  tubular  reels  and  marketed  under  the  name  ‘plastic
bolducs’.  It  is  used  for  the  same  purposes  as  bolducs  classified  within  heading  No  5806.
This  decorative  strip  is  usually  knotted  when  used  to  tie  packages.

This  subheading  does  not  include  decorative  strip  of  an  apparent  width  not  exceeding
5  mm.  (subheading  5404 90 11).

3920 20 79

Other

This  subheading  covers  strip  of  a  kind  used  for  packaging  purposes,  either  uncoloured  or
coloured  in  the  mass,  produced  by  extrusion  of  polymers  of  propylene.

This decorative strip, unlike that of subheading 3920 20 71, is not silky in appearance, it is
thicker  and  more  rigid  and  is  not  suitable  for  curling.  The  surface  may  be  raised  or
dimpled  and  may  be  printed.

This strip is placed under tension around the article to be packaged and the ends are then
heat-sealed  or  joined  by  means  of  a  metal  or  plastic  clip.

This  subheading  does  not  include  strip  of  an  apparent  width  not  exceeding  5  mm
(subheading  5404 90 19).

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3920 41 11
to
3920 41 99

3920 42 11
to
3920 42 99

Rigid

For the distinction between ‘rigid’ and ‘flexible’ see the Explanatory Notes to subheadings
3920 42 11  to  3920 42 99.

Flexible

For  the  purpose  of  these  subheadings,  products  which  can,  without  fracturing,  be  bent
manually  around  a  cylinder  of  a  diameter  of  18  cm,  at  a  temperature  of  between  15  and
30 °C,  are  considered  as  flexible  products.

3920 73 10

Film  in  rolls  or  in  strips,  for  cinematography  or  photography

This  subheading  covers  sheets  suitable  for  use  in  cinematography  or  photography  as  a
support  for  light-sensitive  materials.

3921

Other  plates,  sheets,  film,  foil  and  strip,  of  plastics

See  the  Explanatory  Notes  to  heading  No  3920.

3921 90 41

High  pressure  laminates  with  a  decorative  surface  on  one  or  both  sides

This  subheading  includes  laminated  sheets  consisting  of  layers  of  fibrous  sheet  material
(e.g., paper) impregnated with thermosetting resins and bonded together by means of heat
and a pressure of not less than 5 MPa; the outer layer or layers having decorative colours
or  designs  (for  example,  a  wood  imitation).

Sheets with decorative layers on both sides are used vertically, for example, as partitions in
displays or shop windows; sheets with one decorative layer are chiefly used as coatings for
chipboard.

3923

Articles  for  the  conveyance  or  packing  of  goods,  of  plastics;  stoppers,  lids,  caps
and  other  closures,  of  plastics

3923 90 10

Netting  extruded  in  tubular  form

The  netting  of  this  subheading  is  intended  for  packaging,  is  sold  in  indeterminate  lengths
and,  after  being  cut  to  length,  is  commonly  used  to  manufacture  sacks  and  bags  for
packing  certain  fruit  and  vegetables,  such  as  apples,  oranges,  potatoes  and  onions.

3924

Tableware,  kitchenware,  other  household  articles  and  toilet  articles,  of  plastics

3924 90 11

Sponges

This  subheading  covers  sponges  of  regenerated  cellulose  cut  into  shapes  other  than
rectangular  (including  square)  as  well  as  sponges  cut  into  rectangles  (including  squares)
with  ground  edges  or  otherwise  worked.

This  subheading  does  not  cover:

(a)

the  abovementioned  sponges  of  plastics  other  than  regenerated  cellulose  (subheading
3924 90 90);

(b) natural  sponges  (heading  No  0509);

(c)

sponges  simply  cut  into  rectangles  (including  squares)  (heading  No  3921).

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Builders’  ware  of  plastics,  not  elsewhere  specified  or  included

See  Note  11  to  this  chapter.

3925 20 00

Doors,  windows  and  their  frames  and  thresholds  for  doors

See  the  HS  Explanatory  Notes  to  subheading  3925 20.

3925 90 10

Fittings  and  mountings  intended  for  permanent  installation  in  or  on  doors,  windows,
staircases,  walls  or  other  parts  of  buildings

See  Note  11  (ij)  to  this  chapter.

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CHAPTER  40

RUBBER  AND  ARTICLES  THEREOF

General

For  the  purposes  of  Note  4  (a)  to  this  chapter  the  term  ‘non-thermoplastic  substances’  means  substances  which
cannot  be  softened  repeatedly  by  heat  treatment  such  that  they  can  be  shaped  by  moulding  or  extrusion.

4001

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in
primary  forms  or  in  plates,  sheets  or  strip

4001 21 00

Smoked  sheets

See  the  HS  Explanatory  Notes  to  heading  No  4001,  part  (B),  (1),  first  paragraph.

4001 29 10
and
4001 29 90

Other

These  subheadings  include  pale  crepes,  brown  crepes,  ribbed  and  air-dried  sheets
re-agglomerated  rubber  granules  and  free-flowing  powders  of  natural  rubber.

4001 29 10

Crepe

See  the  HS  Explanatory  Notes  to  heading  No  4001,  part  (B),  (1),  second  and  fourth
paragraphs.

4002

Synthetic  rubber  and  factice  derived  from  oils,  in  primary  forms  or  in  plates,
sheets or strip; mixtures of any product of heading No 4001 with any product of
this  heading,  in  primary  forms  or  in  plates,  sheets  or  strip

4002 99 10

Products  modified  by  the  incorporation  of  plastics

This  subheading  covers  the  products  referred  to  in  Note  4  (c)  to  this  chapter,  with  the
exception  of  de-polymerized  natural  rubber  (subheading  4002 99 90).

4002 99 90

Other

subheading 

This 
acrylonitrile-isoprene  rubbers  (NIR)  and  factice  from  oils.

carboxylated  acrylonitrile-butadiene 

includes 

rubbers 

(XNBR),

4005

Compounded  rubber,  unvulcanised,  in  primary  forms  or  in  plates,  sheets  or
strip

4005 20 00

Solutions;  dispersions  other  than  those  of  subheading  4005 10

See  the  HS  Explanatory  Notes  to  heading  No  4005,  (B),  first  paragraph  and  second
paragraph,  (2).

4005 91 00

Plates,  sheets  and  strip

See  the  HS  Explanatory  Notes  to  heading  No  4005,  (B),  first  paragraph  and  second
paragraph,  (3)  and  (4).

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This  subheading  also  covers  plates,  sheets  and  strip  of  unvulcanised  rubber,  uncut  or
simply  cut  into  rectangular  (including  square)  shapes,  covered  on  one  side  with  a  layer  of
adhesive  substance.  The  application  of  the  adhesive  is  regarded  as  merely  surface-working
within the meaning of Note 9 to this chapter. Such goods, incorporating a release layer of
paper,  textile  material,  etc.,  to  protect  the  adhesive,  remain  in  this  heading.

4005 99 00

Other

See  the  HS  Explanatory  Notes  to  heading  No  4005,  part  (B),  first  paragraph  and  second
paragraph,  (5).

4009

Tubes,  pipes  and  hoses,  of  vulcanised  rubber  other  than  hard  rubber,  with  or
without  their  fittings  (for  example,  joints,  elbows,  flanges)

4009 50 30

Not  reinforced  or  otherwise  combined  with  other  materials

The  fittings  of  the  tubes,  pipes  and  hoses  of  this  subheading  can  be  of  any  material.

4009 50 50

Reinforced  or  otherwise  combined  only  with  metal

See  the  Explanatory  Notes  to  subheading  4009 50 30.

4009 50 70

Reinforced  or  otherwise  combined  only  with  textile  materials

See  the  Explanatory  Notes  to  subheading  4009 50 30.

4011

New  pneumatic  tyres,  of  rubber

4011 20 10

With  a  load  index  not  exceeding  121

The  load  index  is  always  indicated  on  the  tyre.  It  is  defined  in  Council  Directive
92/23/EEC  (OJ  L  129,  14.5.1992,  p.  95).

4011 20 90

With  a  load  index  exceeding  121

See  the  Explanatory  Notes  to  subheading  4011 20 10.

4011 40 10

For  rims  with  a  diameter  not  exceeding  30,5  cm

This  subheading  covers  tyres  for  a  rim  diameter  not  exceeding  12  inches  (12  inches  =
30,48  cm).  The  rim  diameter  in  inches  is  always  indicated  on  the  tyre  (see  Council
Directive  92/23/EEC  (OJ  L  129,  14.5.1992,  p.  95)).

4011 50 10

Tyre  cases  with  sewn-in  inner  tubes

Tyre cases with sewn-in inner tubes are complete pneumatic tyres comprising tyre and tube
which  form  a  single  unit  and  are  generally  used  for  racing  bicycles.

4011 91 10
to
4011 91 90

Having  a  ‘herring-bone’  or  similar  tread

See  the  HS  Explanatory  Notes  to  subheading  4011 91.

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4015

Articles of apparel and clothing accessories (including gloves), for all purposes, of
vulcanised  rubber  other  than  hard  rubber

4015 11 00

Surgical

See  the  HS  Explanatory  Notes  to  subheading  4015 11.

4015 19 90

Other

This  subheading  includes:

1. mittens  and  gauntlets  for  industrial  use;

2. gloves,  for  radiologists,  made  opaque  to  X-rays  by  means  of  a  lead  carbonate-based

mixture.

4015 90 00

Other

In  addition  to  the  products  referred  to  in  the  HS  Explanatory  Notes  to  heading  No  4015
(with  the  exception  of  gloves),  this  subheading  also  includes  clothing  used  as  protection
against radiation or atmospheric pressure, e.g., pressurized suits for airmen, provided they
are  not  combined  with  breathing  apparatus.  If  so  combined,  they  fall  within  heading  No
9020 00.

4016

Other  articles  of  vulcanised  rubber  other  than  hard  rubber

4016 91 00

Floor  coverings  and  mats

See  the  HS  Explanatory  Notes  to  heading  No  4016,  second  paragraph,  (2).

4016 99 82
and
4016 99 88

Other

In addition to the products referred to in the HS Explanatory Notes to heading No 4016,
second  paragraph,  (7)  to  (12),  these  subheadings  include  articles  such  as  rubber-headed
hammers,  pumicing  blocks  which,  when  covered  with  (replaceable)  emery  paper,  are  used
to  hand-polish  certain  articles,  products  for  household  use  such  as  small  suction  hooks,
table  mats,  sink  plugs,  sink  plungers,  doorstops,  and  rubber  feet  for  furniture  legs.

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SECTION  VIII

RAW  HIDES  AND  SKINS,  LEATHER,  FURSKINS  AND  ARTICLES  THEREOF;
SADDLERY  AND  HARNESS;  TRAVEL  GOODS,  HANDBAGS  AND  SIMILAR  CONTAINERS;
ARTICLES  OF  ANIMAL  GUT  (OTHER  THAN  SILKWORM  GUT)

CHAPTER  41

RAW  HIDES  AND  SKINS  (OTHER  THAN  FURSKINS)  AND  LEATHER

4101

Raw  hides  and  skins  of  bovine  or  equine  animals  (fresh,  or  salted,  dried,  limed,
pickled  or  otherwise  preserved,  but  not  tanned,  parchment-dressed  or  further
prepared),  whether  or  not  dehaired  or  split

4101 10 10
and
4101 10 90

Whole  hides  and  skins  of  bovine  animals,  of  a  weight  per  skin  not  exceeding  8  kg  when
simply  dried,  10  kg  when  dry-salted,  or  14  kg  when  fresh,  wet-salted  or  otherwise
preserved

The  hides  and  skins  of  these  subheadings  are  regarded  as  whole  whether  or  not  the  head
and legs have been removed; however they must not be split, i.e., the original thickness of
the  skin  must  not  have  been  divided  into  two  or  more  layers.

4101 10 10

Fresh  or  wet-salted

This subheading covers hides and skins which have been simply removed from the animal
and those which have been preserved from putrefaction by simple addition of salt. Frozen
hides  and  skins  are  also  included  under  this  subheading.

4101 10 90

Other

This  subheading  covers  dried  hides  and  skins  (preserved  by  the  simple  means  of  drying,
with  or  without  the  addition  of  antiseptics),  dry-salted  hides  and  skins,  limed  hides  and
skins (soaked in lime water or covered by a paste containing lime), pickled hides and skins
(steeped  in  weak  solutions  of  hydrochloric  or  sulphuric  acid  or  other  chemicals  to  which
salt  has  been  added)  and  hides  and  skins  preserved  by  other  means.

4101 22 00

Butts  and  bends

Butts comprise the hide covering the back and hindquarters; this is the thickest, strongest,
and  therefore  most  valuable,  part  of  the  hide.

Bends  are  obtained  by  dividing  the  butts  in  two  along  the  line  of  the  backbone.

4101 30 10

Dried  or  dry-salted

For  the  definition  of  the  term  ‘dried’  see  the  Explanatory  Notes  to  subheading
4101 10 90.

4102

Raw  skins  of  sheep  or  lambs  (fresh,  or  salted,  dried,  limed,  pickled  or  otherwise
preserved, but not tanned, parchment-dressed or further prepared), whether or not
with  wool  on  or  split,  other  than  those  excluded  by  note  1 (c)  to  this  chapter

4102 10 10

Of  lambs

This  subheading  covers  skins  having  a  maximum  surface  area  of  1,5  m2.

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4102 10 90

Other

This  subheading  covers  skins  having  a  surface  area  of  more  than  1,5  m2.

4102 21 00

Pickled

For  pickled  skins  see  the  Explanatory  Notes  to  subheading  4101 10 90.

4103

4103 10 10
and
4103 10 90

Other  raw  hides  and  skins  (fresh,  or  salted,  dried,  limed,  pickled  or  otherwise
preserved, but not tanned, parchment-dressed or further prepared), whether or not
dehaired  or  split,  other  than  those  excluded  by  note  1 (b)  or  1 (c)  to  this
chapter

Of  goats  or  kids

Skins of goats and kids are long and narrow with a long neck whereas skins of sheep and
lambs  are  wider  with  a  shorter  neck.

See  also  Note  1  (c)  to  this  chapter.

4103 10 10

Fresh,  salted  or  dried

See  the  Explanatory  Notes  to  subheadings  4101 10 10  and  4101 10 90.

4103 20 00

Of  reptiles

4104

4104 10 10

This  subheading  includes  the  skins  of  pythons,  boas,  alligators,  caymans,  iguanas,  gavials
and lizards.

Leather  of  bovine  or  equine  animals,  without  hair  on,  other  than  leather  of
heading  No  4108  or  4109

East India kip, whole, whether or not the heads and legs have been removed, each of a net
weight  of  not  more  than  4,5  kg,  not  further  prepared  than  vegetable  tanned,  whether  or
not  having  undergone  certain  treatments,  but  obviously  unsuitable  for  immediate  use  for
the  manufacture  of  leather  articles

This  subheading  covers  kip  (calf)  skins  simply  tanned  using  vegetable  substances  which
may have undergone preservative treatment to facilitate their transport over long distances,
e.g.,  with  vegetable  oil.

These  skins  are  characterized  by  a  firm  and  compact  structure  and  a  light  biscuit  colour
due to the vegetable tanning. The hair side of the skin is smooth and evenly glazed and the
flesh side is generally well cleaned by scraping. Before they can be used in the manufacture
of leather articles, skins of this type must be completely reworked (detanned, in effect) and
can  thus  be  regarded  as  pre-tanned.

These  skins  (known  as  Madras  skins  or  East  India  (EI)  skins)  are  imported  from  India  or
Pakistan. They are usually packed, in sixes, in pressed bales wrapped in straw matting and
jute sacking.

4104 10 91

Not  further  prepared  than  tanned

The  products  of  this  subheading  are  especially  recognizable  by  their  flesh  side  where,
particularly on the edges, a certain number of original subcutaneous fibres are visible. For
this reason, the flesh side has a fibrous and rough surface. Hides and skins partially tanned
(pre-tanned)  are  classified  with  hides  and  skins  not  further  prepared  than  tanned.

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The processes intended to complete the tanning proper during which the products used for
the  tanning  and  any  remaining  water  are  removed  from  the  skins  (for  example,  washing,
wringing, pressing, drying and stretching) do not change the classification of these leathers.
This  applies  also  to  simple  splitting  of  hides  and  skins  not  further  prepared  than  tanned.

4104 10 95
and
4104 10 99

Otherwise  prepared

The  hides  and  skins  covered  by  these  subheadings  may  be  further  dressed  (curried,  dyed,
grained  or  stamped,  treated  to  give  a  suède  finish,  printed,  glazed,  satin  finished,
varnish-coated,  lacquer-coated,  metal-coated,  etc.),  or  parchment-dressed  (see  the  HS
General  Explanatory  Notes  to  this  chapter,  II,  (C)).

4104 10 95

Boxcalf

Box-calf  is  calf  leather  tanned  by  chrome  or  sometimes  by  a  combination  process,  then
coloured  and  polished  and  used  for  shoe  uppers  or  certain  leather  goods  (e.g.  handbags,
briefcases);  this  skin  is  very  soft.

4104 21 00

Bovine  leather,  vegetable  pre-tanned

See  the  HS  Explanatory  Notes  to  subheadings  4104 21  and  4104 22.

4104 22 10
and
4104 22 90

4104 31 11
to
4104 39 90

4104 31 11
to
4104 31 90

4104 31 11
and
4104 31 19

Bovine  leather,  otherwise  pre-tanned

See  the  HS  Explanatory  Notes  to  subheadings  4104 21  and  4104 22.

Other  bovine  leather  and  equine  leather,  parchment-dressed  or  prepared  after  tanning

The  hides  and  skins  covered  by  these  subheadings  may  be  further  dressed  (curried,  dyed,
grained  or  stamped,  treated  to  give  a  suède  finish,  printed,  glazed,  satin  finished,
varnish-coated,  lacquer-coated,  metal-coated,  etc.),  or  parchment-dressed  (see  the  HS
General  Explanatory  Notes  to  this  chapter,  (II),  (C)).

Full  grains  and  full  grain  splits

See  the  HS  Explanatory  Notes  to  subheading  4104 31.

These  subheadings  only  cover  hides  with  an  outer  surface  (hair  side)  of  the  skin.

Full grains

These subheadings cover hides that have not been split (i.e., the original thickness has not
been  separated  into  several  layers),  whether  or  not  they  have  been  reduced  to  an  even
thickness  by  scraping  and  removal  of  any  roughness  or  adhering  particles  on  the  flesh
side.

4104 31 11

Sole leather

Because  of  its  use,  which  calls  for  stoutness  and  durability,  the  leather  known  as  sole
leather is not fed. The currying method used for this leather is known as water currying as
opposed  to  fat  currying  which  is  used  for  stuffed  leathers.  The  main  treatments  given  to
this  leather  amount  to  cleaning  of  the  leather  side,  exposure  to  air,  repeated  hammering
and  pressure  rolling.

See  also  the  HS  Explanatory  Notes  to  heading  No  4104,  third  paragraph.

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4105

4105 11 10
to
4105 11 99

4105 11 10

Sheep  or  lamb  skin  leather,  without  wool  on,  other  than  leather  of  heading
No  4108  or  4109

Vegetable  pre-tanned

See  the  HS  Explanatory  Notes  to  subheadings  4105 11  and  4105 12.

Of  Indian  hair  sheep,  whether  or  not  having  undergone  certain  treatments,  but  obviously
unsuitable  for  immediate  use  for  the  manufacture  of  leather  articles

The  Explanatory  Notes  to  subheading  4104 10 10  apply,  mutatis  mutandis.

4105 11 91

Not  split

The  Explanatory  Notes  to  subheadings  4104 31 11  and  4104 31 19  apply,  mutatis
mutandis.

4105 12 10
and
4105 12 90

Otherwise  pre-tanned

See  the  HS  Explanatory  Notes  to  subheadings  4105 11  and  4105 12.

4105 12 10

Not  split

The  Explanatory  Notes  to  subheadings  4104 31 11  and  4104 31 19  apply,  mutatis
mutandis.

4105 19 10
and
4105 19 90

Other

These  subheadings  include  skins  of  sheep  and  lamb  which  have  been  tanned  using  a
mixture  of  salt,  alum,  egg  yolk  and  flour  (alum  tanned  leather).  These  skins  are  used
mainly  for  glove  making  or  in  the  manufacture  of  high  quality  footwear.

4105 19 10

Not  split

The  Explanatory  Notes  to  subheadings  4104 31 11  and  4104 31 19  apply,  mutatis
mutandis.

4105 20 00

Parchment-dressed  or  prepared  after  tanning

4106

4106 11 10
and
4106 11 90

4106 11 10

The  Explanatory  Notes  to  subheadings  4104 10 95  and  4104 10 99  apply,  mutatis
mutandis.

Goat or kid skin leather, without hair on, other than leather of heading No 4108
or  4109

Vegetable  pre-tanned

See  the  HS  Explanatory  Notes  to  subheadings  4106 11  and  4106 12.

Of Indian goat or kid, whether or not having undergone certain treatments, but obviously
unsuitable  for  immediate  use  for  the  manufacture  of  leather  articles

The  Explanatory  Notes  to  subheading  4104 10 10  apply,  mutatis  mutandis.

4106 12 00

Otherwise  pre-tanned

See  the  HS  Explanatory  Notes  to  subheadings  4106 11  and  4106 12.

4106 19 00

Other

The  Explanatory  Notes  to  subheadings  4105 19 10  and  4105 19 90  apply,  mutatis
mutandis.

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4106 20 00

Parchment-dressed  or  prepared  after  tanning

The  Explanatory  Notes  to  subheadings  4104 10 95  and  4104 10 99  apply,  mutatis
mutandis.

4107

Leather of other animals, without hair on, other than leather of heading No 4108
or  4109

4107 21 00

Vegetable  pre-tanned

See  the  HS  Explanatory  Notes  to  subheading  4107 21.

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CHAPTER  42

ARTICLES  OF  LEATHER;  SADDLERY  AND  HARNESS;  TRAVEL  GOODS,  HANDBAGS  AND  SIMILAR
CONTAINERS;  ARTICLES  OF  ANIMAL  GUT  (OTHER  THAN  SILKWORM  GUT)

4202

4202 11 10
and
4202 11 90

4202 12 11
and
4202 12 19

Trunks,  suit-cases,  vanity-cases,  executive-cases,  brief-cases,  school  satchels,
spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases,
holsters  and  similar  containers;  travelling-bags,  toilet  bags,  rucksacks,  hand-bags,
shopping-bags,  wallets,  purses,  map-cases,  cigarette-cases,  tobacco-pouches,  tool
bags,  sports  bags,  bottle-cases,  jewellery  boxes,  powder-boxes,  cutlery  cases  and
similar  containers,  of  leather  or  of  composition  leather,  of  sheeting  of  plastics,  of
textile  materials,  of  vulcanised  fibre  or  of  paperboard,  or  wholly  or  mainly
covered  with  such  materials  or  with  paper

For  the  definition  of  the  term  ‘outer  surface’  see  Additional  Note  1  to  this  chapter.

This  heading  includes  covers  for  rackets  which  envelop  the  entire  racket,  whether  or  not
fitted  with  a  handle  or  a  shoulder  strap.

However,  this  heading  does  not  include  headcovers  for  tennis  rackets,  badminton  rackets,
golf clubs, etc., when made from textile fabric (usually coated with plastics) whether or not
they  are  fitted  with  a  pocket  to  contain  balls  (heading  No  6307).

With  outer  surface  of  leather,  of  composition  leather  or  of  patent  leather

For  the  definition  of  the  terms  ‘patent  leather’  and  ‘composition  leather’  see  the  HS
Explanatory  Notes  to  heading  No  4109,  first  paragraph,  (1)  and  to  heading  No  4111,
respectively.

In  the  form  of  plastic  sheeting

If  a  container  has  an  outer  material  that  is  a  combination  of  materials  where  the  outer
layer being visible to the naked eye is plastic sheeting (e.g., woven fabric of textile fibres in
combination  with  plastic  sheeting)  it  is  irrelevant  for  classification  purposes  whether  the
sheeting  was  manufactured  separately  before  creating  the  combined  material  or  whether
the  plastic  layer  is  the  result  of  applying  a  coating  or  covering  of  plastics  to  the  material
(e.g., woven fabric of textile fibres), provided that the resultant outer layer being visible to
the  naked  eye  has  the  same  visual  appearance  as  an  applied  layer  of  manufactured  plastic
sheeting.

4202 22 10

Of  plastic  sheeting

See  the  Explanatory  Notes  to  subheadings  4202 12 11  and  4202 12 19.

4202 31 00
to
4202 39 00

Articles  of  a  kind  normally  carried  in  the  pocket  or  in  the  hand-bag

See  the  HS  Explanatory  Notes  to  subheadings  4202 31,  4202 32  and  4202 39.

4202 32 10

Of  plastic  sheeting

See  the  Explanatory  Notes  to  subheadings  4202 12 11  and  4202 12 19.

4202 92 11
to
4202 92 19

Of  plastic  sheeting

See  the  Explanatory  Notes  to  subheadings  4202 12 11  and  4202 12 19.

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Articles  of  apparel  and  clothing  accessories,  of  leather  or  of  composition  leather

4203 10 00

Articles  of  apparel

This subheading covers articles of apparel, including working clothes, made of leather or of
composition  leather,  such  as  coats,  overcoats,  jackets,  trousers  and  aprons.  It  also  covers
skins  and  assemblies  of  skins  constituting 
incomplete  or  unfinished  articles  but
recognizable  nevertheless  as  articles  of  apparel.

4203 21 00
to
4203 29 99

Gloves,  mittens  and  mitts

These  subheadings  include  gloves,  mittens  and  mitts  not  further  worked  than  cut  to
shape.

Pieces  of  leather  cut  to  a  given  shape  and  intended  for  the  manufacture  of  gloves  but  in
which  the  thumb  and  fingers  have  not  yet  been  cut  to  shape  are  classified  in  heading
No  4205.

4203 21 00

Specially  designed  for  use  in  sports

See  the  HS  Explanatory  Notes  to  subheading  4203 21.

This  subheading  also  includes  fencing-gloves,  cricket  gloves,  baseball  gloves  and  gloves
with  cut-away  backs  for  racing  cyclists.

4203 29 10

Protective  for  all  trades

Protective  gloves,  mittens  and  mitts  falling  within  this  subheading  are  generally  intended
for the protection of the hands whilst working. For this reason, unlike fashion gloves, they
are  in  many  cases  made  from  thick,  tough  leather  which  has  normally  not  undergone  any
treatment  subsequent  to  tanning.  Protective  gloves  often  have  a  rough  surface;  they  may
have  cuffs  which  protect  the  wrist  and  forearm.

Protective  gloves  of  which  only  the  palm  and  fingerfronts  are  of  leather  are  classified  in
this  subheading.

4203 29 91
and
4203 29 99

Other

These  subheadings  also  cover  gloves,  mittens  and  mitts  which  although  used  in  sport  do
not  correspond  to  the  functional  design  features  characteristic  of  gloves  specially  designed
for  use  in  sport  given  in  the  HS  Explanatory  Notes  to  subheading  4203 21.

Gloves  to  the  type  where  the  palm  and  fingerfronts  and  the  parts  between  the  fingers  are
of  leather  and  the  back  is  of  another  material  also  fall  within  these  subheadings.

4203 29 99

Other

This  subheading  covers  gloves,  mittens  and  mitts  of  a  cut  or  appearance  manifestly
designed  for  women  or  girls.

4203 30 00

Belts  and  bandoliers

This  subheading  includes  money  belts  and  similar  belts  of  leather  with  one  or  more
pockets  with  a  fastening.

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4203 40 00

Other  clothing  accessories

This  subheading  includes  braces,  wristbands,  neck  ties  and  braces  for  tyrolean  breeches.

This subheading does not include shoe-laces which are not regarded as clothing accessories
and  are  classified  within  heading  No  4205 00 00.  Wristbands  constituting  ‘imitation’  or
costume  jewellery  (heading  No  7117)  and  watch  straps  (heading  No  9113)  are  also
excluded  from  this  subheading.

4204 00

Articles  of  leather,  or  of  composition  leather,  of  a  kind  used  in  machinery  or
mechanical  appliances  or  for  other  technical  uses

4204 00 10

Conveyor  or  transmission  belts  or  belting

See  the  HS  Explanatory  Notes  to  heading  No  4204,  (1).

4204 00 90

Other

See  the  HS  Explanatory  Notes  to  heading  No  4204,  (2)  to  (7).

4206

Articles  of  gut  (other  than  silkworm  gut),  of  goldbeater’s  skin,  of  bladders  or  of
tendons

4206 10 00

Catgut

See  the  HS  Explanatory  Notes  to  heading  No  4206,  (1).

4206 90 00

Other

See  the  HS  Explanatory  Notes  to  heading  No  4206,  (2)  and  (3).

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CHAPTER  43

FURSKINS  AND  ARTIFICIAL  FUR;  MANUFACTURES  THEREOF

4301

Raw  furskins  (including  heads,  tails,  paws  and  other  pieces  or  cuttings,  suitable
for  furriers’  use),  other  than  raw  hides  and  skins  of  heading  No  4101,  4102  or
4103

For  the  definition  of  the  term  ‘raw  furskins’,  see  the  HS  Explanatory  Notes  to  heading
No  4301,  penultimate  paragraph.

4301 40 00

Of  beaver,  whole,  with  or  without  head,  tail  or  paws

Beaver  fur,  entirely  chestnut-brown,  has  a  groundhair  (extremely  dense,  fine,  with  grey
blue highlights, crinkly and curly but which does not mat) and a coarse hair which extends
beyond  it.

4301 70 10
and
4301 70 90

Of  seal,  whole,  with  or  without  head,  tail  or  paws

Fur  seal  pelts  are  often  presented  incorrectly  as  ‘sea  otter’.  Fur  seals  have  a  fine,  silky,
dense pelt which is shiny black and covers golden groundhair shading into reddish brown
or  orange  on  the  neck  and  belly.

4301 70 10

Of  whitecoat  pups  of  harp  seal  or  of  pups  of  hooded  seal  (blue-backs)

The  skins  of  whitecoat  harp  seal  pups  are  completely  white.

The  skins  of  hooded  seal  pups  (blue-backs)  are  white  with  a  broad  blue-grey  dorsal  band
extending  from  head  to  tail.

4301 80 10

Of  sea-otters  or  of  nutria  (coypu)

The  fur  of  the  sea-otter  is  brown  to  black  with  a  sprinkling  of  white  hairs,  while  the
groundhair  is  very  fine  but  also  very  strong.

As  the  mammae  are  on  the  back,  almost  the  only  part  of  the  nutria  pelt  used  is  the  belly
fur  and,  for  this  reason,  when  preparing  the  pelts  and  skinning  the  animal,  the  incision  is
made  along  the  back.  The  pelt,  which  is  blackish  brown  on  the  belly  and  lighter  on  the
back  and  flanks,  has  abundant  pointed  coarse  hairs  and  fine,  thick,  woolly  groundhair.

4301 80 50

Of  wild  felines

This  subheading  includes  in  particular  furskins  of  cheetah,  jaguar,  lynx,  panther  (or
leopard)  and  puma.

4301 90 00

Heads,  tails,  paws  and  other  pieces  or  cuttings,  suitable  for  furriers’  use

This subheading covers not only discarded parts (heads, tails and paws) but also clippings
and  trimming.  These  pieces  are  used  to  make  up  mats  which  are  then  used  for
lower-quality  furs.

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4302

4302 11 00
to
4302 19 95

Tanned  or  dressed  furskins  (including  heads,  tails,  paws  and  other  pieces  or
cuttings),  unassembled,  or  assembled  (without  the  addition  of  other  materials)
other  than  those  of  heading  No  4303

Whole  skins,  with  or  without  head,  tail  or  paws,  not  assembled

These  subheadings  include  hides  and  skins  (e.g.,  of  sheep)  from  which  not  more  than  the
head, paws and tail have been removed, whether or not straightened at the edges, not cut
or  otherwise  worked  to  shape;  they  may  be  dyed  and  are  suitable  for  use  as  rugs.

4302 19 41

Of  whitecoat  pups  of  harp  seal  or  of  pups  of  hooded  seal  (blue-backs)

See  the  Explanatory  Notes  to  subheading  4301 70 10.

4302 20 00

Heads,  tails,  paws  and  other  pieces  or  cuttings,  not  assembled

The  ‘pieces  or  cuttings’  of  this  subheading  are  clippings  resulting  from  the  making-up  of
furs  or  the  assembling  of  furskins  or  parts  thereof  into  squares,  rectangles,  trapeziums  or
crosses.

4302 30 10

‘Dropped’  furskins

See  the  HS  Explanatory  Notes  to  heading  No  4302,  first  paragraph,  (2),  second
subparagraph.

‘Dropped’  furskins,  sometimes  referred  to  as  ‘stranded’  furskins  may  also  be  obtained
by:

— cutting  skins  diagonally  into  narrow  strips  and  reassembling  them  in  their  original

4302 30 21
to
4302 30 75

order,

— step-cutting  skins  and  reassembling,

to  produce  a  longer  but  narrower  skin.

Other

Subject  to  the  condition  that  no  other  materials  have  been  added,  these  subheadings
include:

1. pieces  or  cuttings  of  subheading  4302 20 00  or  whole  skins,  assembled  into  sacs,

plates,  crosses  or  similar  semi-manufactures;

2. bodies  intended  for  making  up  into  fur  jackets  or  coats,  and  generally  consisting  of
three  distinct  assemblies  of  furskins,  one  in  the  form  of  an  isosceles  trapezium  with  a
long  curved  base-line  from  which  the  back  will  be  cut,  and  the  others  in  rectangular
shape  from  which  the  front  and  sleeves  will  be  cut.

4302 30 51

Of  whitecoat  pups  of  harp  seal  or  of  pups  of  hooded  seal  (blue-backs)

See  the  Explanatory  Notes  to  subheading  4301 70 10.

4303

Articles  of  apparel,  clothing  accessories  and  other  articles  of  furskin

4303 10 10
and
4303 10 90

Articles  of  apparel  and  clothing  accessories

See  Note  4  to  this  chapter.

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4303 10 10

Of  furskins  of  whitecoat  pups  of  harp  seal  or  of  pups  of  hooded  seal  (blue-backs)

This  subheading  covers  articles  of  apparel  and  clothing  accessories  made  of  skins  of
subheading  4302 19 41  or  4302 30 51.

4303 90 00

Other

See  the  HS  Explanatory  Notes  to  heading  No  4303,  third  and  fourth  paragraphs.

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SECTION  IX

WOOD  AND  ARTICLES  OF  WOOD;  WOOD  CHARCOAL;  CORK  AND  ARTICLES  OF  CORK;
MANUFACTURES  OF  STRAW,  OF  ESPARTO  AND  OF  OTHER  PLAITING  MATERIALS;
BASKETWARE  AND  WICKERWORK

CHAPTER  44

WOOD  AND  ARTICLES  OF  WOOD;  WOOD  CHARCOAL

4401

Fuel  wood,  in  logs,  in  billets,  in  twigs,  in  faggots  or  in  similar  forms;  wood
in  chips  or  particles;  sawdust  and  wood  waste  and  scrap,  whether  or  not
agglomerated  in  logs,  briquettes,  pellets  or  similar  forms

4401 10 00

Fuel  wood,  in  logs,  in  billets,  in  twigs,  in  faggots  or  in  similar  forms

4401 21 00
and
4401 22 00

4401 30 10
and
4401 30 90

4403

4403 10 10
and
4403 10 90

4403 10 10

No  limiting  size  has  been  assigned  to  logs  and  billets  which  are  to  be  regarded  as  fuel
wood.  It  is  the  condition  of  the  wood  and  its  mode  of  presentation  which  distinguishes  it
from  wood  falling  within  heading  No  4403  (see  the  HS  Explanatory  Notes  to  heading
No  4401,  exclusion  (b)).

This  subheading  does  not  include  sawdust,  wood  waste  or  scrap,  even  when  these  are
clearly  for  use  as  fuel  (subheading  4401 30 10  or  4401 30 90).

Wood  in  chips  or  particles

See  Notes  1  (a)  and  1  (c)  to  this  chapter  and  the  HS  Explanatory  Notes  to  heading
No  4401,  first  paragraph,  (B).

Sawdust  and  wood  waste  and  scrap,  whether  or  not  agglomerated  in  logs,  briquettes,
pellets  or  similar  forms

See  Notes  1  (a)  and  1  (c)  to  this  chapter.

These  subheadings  do  not  include  wood  flour  as  defined  in  Additional  Note  1  to  this
chapter  (heading  No  4405 00 00)

Wood  in  the  rough,  whether  or  not  stripped  of  bark  or  sapwood,  or  roughly
squared

Treated  with  paint,  stains,  creosote  or  other  preservatives

See  the  HS  Explanatory  Notes  to  subheading  4403 10.

Poles  of  coniferous  wood,  injected  or  otherwise  impregnated  to  any  degree,  not  less  than
6 m nor more than 18 m in length and with a circumference at the butt end of more than
45  cm  but  not  more  than  90  cm

The  injection  and  impregnation  of  wood  are  treatments,  to  preserve  the  wood  better  (for
durability) or to endow it with certain special properties (e.g., to make it fire-resistant or to
protect it from the effects of shrinkage). The injection or impregnation treatment serves to
ensure  the  long-term  preservation  of  the  poles  of  coniferous  wood.

This treatment involves either soaking for long periods in open vats of hot liquid, the poles
being left in the liquid until it cools down, or treatment in an autoclave through the action
of  a  vacuum  or  pressure.

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Among  the  products  used  are  organic  products  such  as  creosote,  dinitrophenols  and
dinitrocresols.

Painted  or  varnished  poles  of  coniferous  wood  fall  within  subheading  4403 10 90.

4403 41 00
to
4403 49 90

Other,  of  tropical  wood  specified  in  subheading  note  1  to  this  chapter

See also the HS General Subheading Explanatory Note to this chapter for names of certain
tropical  woods.  See  also  the  Annex  to  the  HS  Explanatory  Notes  to  this  chapter.

4403 49 20

Okoumé

Okoumé  is  obtained  almost  exclusively  from  the  forests  of  Gabon.  This  wood  is  soft  and
salmon-pink  in  colour  with  a  fibrous  texture  and  an  irregular  grain,  slightly  resembling
mahogany  but  much  lighter  in  colour.  The  tree  yields  well-formed  cylindrical  logs
admirably  suited  for  slicing  and  peeling  and  is  chiefly  used  in  the  manufacture  of  veneer
sheet.

4403 99 10

Of  poplar

This  subheading  covers  all  species  of  the  genus  Populus.

Poplar  wood  is  pale  in  colour,  light  and  very  soft.  It  is  used  in  joinery  (interiors  of
furniture,  packing  cases)  and  for  making  plywood.  After  the  conifers,  it  is  the  principal
source  of  cellulose  for  paper  pulp.

4404

Hoopwood;  split  poles;  piles,  pickets  and  stakes  of  wood,  pointed  but  not  sawn
lengthwise;  wooden  sticks,  roughly  trimmed  but  not  turned,  bent  or  otherwise
worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or
the  like;  chipwood  and  the  like

Chipwood  and  the  like  mainly  differs  from  the  veneer  sheet  of  heading  No  4408  by  its
smaller  size  and  the  type  of  wood  used  (normally  the  common  softer  woods).

4404 20 00

Non-coniferous

This subheading includes wood shavings which resemble coiled chipwood (usually of beech
or  hazel)  used  in  the  manufacture  of  vinegar  or  the  clarification  of  other  liquids.

4405 00 00

Wood  wool;  wood  flour

For  the  definition  of  the  term  ‘wood  flour’  see  Additional  Note  1  to  this  chapter.

4406

Railway  or  tramway  sleepers  (cross-ties)  of  wood

4406 10 00

Not  impregnated

See  the  HS  Explanatory  Notes  to  subheadings  4406 10  and  4406 90.

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4406 90 00

Other

See  the  HS  Explanatory  Notes  to  subheadings  4406 10  and  4406 90.

4407

Wood  sawn  or  chipped  lengthwise,  sliced  or  peeled,  whether  or  not  planed,
sanded  or  finger-jointed,  of  a  thickness  exceeding  6  mm

For  the  definition  of  the  terms  ‘sliced’  and  ‘peeled’  see  the  HS  Explanatory  Notes  to
heading  No  4408,  second  and  third  paragraphs.

4407 10 10

Finger-jointed,  whether  or  not  planed  or  sanded

For the definition of the term ‘finger-jointed’ see the HS General Explanatory Notes to this
chapter,  second  paragraph,  (2).

4407 10 31
to
4407 10 38

Planed

These  subheadings  do  not  cover:

(a)

‘hit or miss’ dressed timber, i.e., timber which has been planed to remove excrescences
and  some  of  the  rough  saw  marks  (subheadings  4407 10 71  to  4407 10 99);

(b) wood  sawn  lengthwise,  which,  having  regard  to  the  peculiarities  of  the  wood  in
question  and  of  the  state  of  development  of  techniques  for  processing  that  type  of
wood, bears no marks of having been sawn, provided that this absence of saw marks
is  the  result  of  a  process  purely  incidental  to  the  sawing  which  is  necessary  for
technical  reasons  and  is  not  intended  to  facilitate  the  subsequent  use  of  the  wood  by
removing  those  traces  (subheadings  4407 10 71  to  4407 10 99).

Other

These subheadings do not include complete sets of boards of sawn, sliced or peeled wood
of  a  thickness  exceeding  6  mm  intended  for  use  in  making  packing  cases  or  crates.  Such
sets  of  boards  fall  within  heading  No  4415,  whether  or  not  certain  accessories  such  as
corner  or  foot  reinforcements  are  included.  See  also  the  Explanatory  Notes  to  heading
No  4415.

Of  tropical  wood  specified  in  subheading  note  1  to  this  chapter

See also the HS General Subheading Explanatory Note to this chapter for names of certain
tropical  woods.  See  also  the  Annex  to  the  HS  Explanatory  Notes  to  this  chapter.

Veneer  sheets  and  sheets  for  plywood  (whether  or  not  spliced)  and  other  wood
sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed,
of  a  thickness  not  exceeding  6  mm

Of  tropical  wood  specified  in  subheading  note  1  to  this  chapter

See also the HS Explanatory Note to this chapter for names of certain tropical woods. See
also  the  Annex  to  the  HS  Explanatory  Notes  to  this  chapter.

4407 10 91
to
4407 10 99

4407 24 10
to
4407 29 99

4408

4408 31 11
to
4408 39 99

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4409

4409 10 11
and
4409 10 19

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Wood  (including  strips  and  friezes  for  parquet  flooring,  not  assembled)
continuously  shaped  (tongued,  grooved,  rebated,  chamfered,  V-jointed,  beaded,
moulded,  rounded  or  the  like)  along  any  of  its  edges  or  faces,  whether  or  not
planed,  sanded  or  finger-jointed

Beadings  and  mouldings  including  moulded  skirting  and  other  moulded  boards

See  the  HS  Explanatory  Notes  to  heading  No  4409,  fifth  paragraph,  (4).

These  subheadings  exclude  moulded  wood  built  up  by  superimposing  a  moulding  on
another  piece  of  moulded  or  unmoulded  wood  (heading  No  4418  or  4421).

4409 10 90

Other

This  subheading  includes:

1. drawn  woods  and  rounded  woods  for  making  pegs,  described  in  the  HS  Explanatory

Notes  to  heading  No  4409,  fifth  paragraph,  (5);

2.

strips  and  friezes  for  parquet  flooring,  continuously  shaped.

Strips  and  friezes  which  have  not  been  worked  beyond  planing,  sanding  or
end-jointing,  e.g.,  finger-jointing,  fall  within  heading  No  4407  or  4408.  Plywood  or
veneered  strips  and  friezes  fall  within  heading  No  4412.

Beadings  and  mouldings  including  moulded  skirting  and  other  moulded  boards

See  the  Explanatory  Notes  to  subheadings  4409 10 11  and  4409 10 19.

Other

See  the  Explanatory  Notes  to  subheading  4409 10 90.

Particle board and similar board of wood or other ligneous materials, whether or
not  agglomerated  with  resins  or  other  organic  binding  substances

4409 20 11
and
4409 20 19

4409 20 91
and
4409 20 99

4410

4410 19 30

Surfaced  with  high  pressure  decorative  laminates

This  subheading  covers  particle  board  and  similar  board  of  wood  covered  with  materials
of  subheading  3921 90 41.

4410 19 90

Other

This  subheading  includes  boards  covered  with  plastics,  paint,  paper,  textile  materials  or
metal,  other  than  those  referred  to  in  subheadings  4410 19 30  and  4410 19 50.

4410 90 00

Of  other  ligneous  materials

Examples  of  ligneous  materials  other  than  wood  covered  by  this  subheading  are  bagasse,
bamboo,  cereal  straw  and  flax  or  hemp  shives.

4411

Fibreboard  of  wood  or  other  ligneous  materials,  whether  or  not  bonded  with
resins  or  other  organic  substances

4411 11 00

Not  mechanically  worked  or  surface  covered

See  the  HS  Explanatory  Notes  to  subheadings  4411 11,  4411 21,  4411 31  and  4411 91.

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4411 21 00

Not  mechanically  worked  or  surface  covered

See  the  HS  Explanatory  Notes  to  subheadings  4411 11,  4411 21,  4411 31  and  4411 91.

4411 31 00

Not  mechanically  worked  or  surface  covered

See  the  HS  Explanatory  Notes  to  subheadings  4411 11,  4411 21,  4411 31  and  4411 91.

4411 91 00

Not  mechanically  worked  or  surface  covered

See  the  HS  Explanatory  Notes  to  subheadings  4411 11,  4411 21,  4411 31  and  4411 91.

4412

Plywood,  veneered  panels  and  similar  laminated  wood

Plywood  of  coniferous  species  often  has  defects  (e.g.,  hollows)  on  the  outer  ply  which,
during  the  manufacturing  process,  are  repaired  by  materials  such  as  wood-inlays,  plastic
filler-compounds,  etc.

Such  materials  are  not  considered  as  additional  substances  and  do  not  give  the  plywood
the  character  of  articles  of  other  headings.

Plywood  of  this  heading  may  be  unsanded  or  further  prepared  by  sanding.  The  term
‘unsanded’ includes ‘touch-sanded’; the purpose of touch-sanding the outer ply is merely to
deal  with  irregularities  due  to  patching,  plugging  or  filling.

See  also  the  HS  Explanatory  Notes  to  subheadings  4412 13,  4412 14  and  4412 19.

4412 22 91

Blockboard,  laminboard  and  battenboard

For  the  interpretation  of  the  terms  ‘blockboard,  laminboard  and  battenboard’,  see  the  HS
Explanatory  Notes  to  heading  No  4412,  first  paragraph,  (3),  first  subparagraph.

4412 29 20

Blockboard,  laminboard  and  battenboard

For  the  interpretation  of  the  terms  ‘blockboard,  laminboard  and  battenboard’,  see  the  HS
Explanatory  Notes  to  heading  No  4412,  first  paragraph,  (3),  first  subparagraph.

4412 92 91

Blockboard,  laminboard  and  battenboard

For  the  interpretation  of  the  terms  ‘blockboard,  laminboard  and  battenboard’,  see  the  HS
Explanatory  Notes  to  heading  No  4412,  first  paragraph,  (3),  first  subparagraph.

4412 99 20

Blockboard,  laminboard  and  battenboard

For  the  interpretation  of  the  terms  ‘blockboard,  laminboard  and  battenboard’,  see  the  HS
Explanatory  Notes  to  heading  No  4412,  first  paragraph,  (3),  first  subparagraph.

4413 00 00

Densified  wood,  in  blocks,  plates,  strips  or  profile  shapes

The  species  of  wood  most  commonly  densified  are  beech,  hornbeam,  robinia  and  poplar.

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Packing  cases,  boxes,  crates,  drums  and  similar  packings,  of  wood;  cable-drums
of  wood;  pallets,  box  pallets  and  other  load  boards,  of  wood;  pallet  collars  of
wood

4415 10 10

Cases,  boxes,  crates,  drums  and  similar  packings

This subheading includes complete sets of boards — unassembled — of wood, sawn, sliced
or  peeled,  intended  for  making  up  into  packing  cases,  crates,  etc.,  presented  in  a  single
consignment,  whether  or  not  the  bottoms,  sides,  lids  and  fastenings  are  arranged  in  a
series.

Incomplete  sets  are  classified  as  follows:

1. parts of packings, such as bottoms, lids, etc., nailed together or assembled in any other
manner,  made  of  wooden  boards,  sawn,  sliced  or  peeled,  fall  within  subheading
4421 90 99;

2. unassembled  boards  are  classified  according  to  their  characteristics  (heading  No  4407

or  4408).

See  also  the  HS  Explanatory  Notes  to  heading  No  4415,  (I).

4415 10 90

Cable-drums

See  the  HS  Explanatory  Notes  to  heading  No  4415,  (II).

4415 20 20
and
4415 20 90

4416 00

Pallets,  box  pallets  and  other  load  boards;  pallet  collars;

See  the  HS  Explanatory  Notes  to  heading  No  4415,  (III)  and  (IV).

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood,
including staves

Casks and barrels have a body which bulges in the middle and have two closed ends. Vats
and  tubs  usually  have  only  one  closed  end  and  may  have  a  removable  lid.

4416 00 10

Riven  staves  of  wood,  not  further  prepared  than  sawn  on  one  principal  surface;  sawn
staves  of  wood,  of  which  at  least  one  principal  surface  has  been  cylindrically  sawn,  not
further  prepared  than  sawn

See  the  HS  Explanatory  Notes  to  heading  No  4416,  fifth  paragraph.  The  species  most
commonly  used  are  chestnut  and  oak.

4416 00 90

Other

This  subheading  includes  staves  and  heads  of  barrels,  and  other  coopers’  products.

Staves are planed planks, more or less bent, pared or chamfered at one end at least, with a
groove  known  as  a  ‘croze’,  for  assembly.

The  heads  are  cut  to  a  circular  shape  of  the  required  circumference  and  bevelled  on  both
sides  to  enable  them  to  be  inserted  into  the  croze.

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4417 00

Tools,  tool  bodies,  tool  handles,  broom  or  brush  bodies  and  handles,  of  wood;
boot  or  shoe  lasts  and  trees,  of  wood

See  Note  5  to  this  chapter.

4417 00 90

Other

4418

4418 20 10
to
4418 20 80

4418 30 10
to
4418 30 99

This  subheading  includes  paint-brush  and  shaving-brush  handles.

Builders’  joinery  and  carpentry  of  wood,  including  cellular  wood  panels,
assembled  parquet  panels,  shingles  and  shakes

Doors  and  their  frames  and  thresholds

These subheadings include solid laminated wood panels with thick cores provided that they
have  been  further  worked  to  an  extent  which  identifies  them  exclusively  for  use  as  doors
(e.g.,  by  the  cutting  of  recesses  for  handles,  locks  or  hinges).

These  subheadings  do  not  include  unworked  panels,  sometimes  known  as  ‘solid-core
doorblanks’,  even  if  their  edges  are  veneered  (heading  No  4412).

Parquet  panels

Parquet flooring panels consist of a layer known as the wear-layer made of blocks, strips,
friezes, etc., assembled on an appropriate backing of wood, particle board, paper, plastics,
cork,  etc.

4418 30 10

For  mosaic  floors

Parquet  panels  for  mosaic  floors  are  prefabricated  panels  composed  of  a  number  of
separate square or rectangular elements and possibly including ‘cabochons’. The strips are
laid  out  according  to  a  certain  pattern,  e.g.,  chequered,  ‘basket-weave’  and  herringbone
(see  examples  below).

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4418 40 00

Shuttering  for  concrete  constructional  work

Shuttering  of  this  subheading  is  an  assembly  used  for  all  types  of  concrete  constructional
work (for example, for foundations,  walls,  floors, columns, pillars, props,  tunnel  sections,
etc.).

Generally, shuttering is manufactured from resinous wood (planks, beams, etc.). However,
plywood  panels  used  as  shuttering  (to  obtain  smooth  surfaces)  are  excluded  from  this
subheading  even  if  coated  on  one  or  both  sides  and  their  use  as  concrete  shuttering  is
unmistakable  (heading  No  4412).

4418 50 00

Shingles  and  shakes

See  the  HS  Explanatory  Notes  to  heading  No  4418,  sixth  and  seventh  paragraphs.

4418 90 10

Glue-laminated  timber

See  the  HS  Explanatory  Notes  to  heading  No  4418,  third  paragraph.

4418 90 90

Other

4420

4420 90 11
and
4420 90 19

This subheading includes the cellular wood panels described in the HS Explanatory Notes
to  heading  No  4418,  fourth  paragraph.

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and
similar  articles,  of  wood;  statuettes  and  other  ornaments,  of  wood;  wooden
articles  of  furniture  not  falling  in  Chapter  94

Wood  marquetry  and  inlaid  wood

These  subheadings  cover  panels  of  wood  marquetry  and  inlaid  wood.

Marquetry  usually  consists  of  thin  pieces  of  wood  or  other  materials  (base  metal,  shell,
ivory,  etc.)  glued  to  a  wooden  backboard  for  decorative  purposes.

4421

Other  articles  of  wood

4421 90 10

Spools,  cops,  bobbins,  sewing  thread  reels  and  the  like,  of  turned  wood

See  the  HS  Explanatory  Notes  to  heading  No  4421,  third  paragraph,  (1).

4421 90 50

Match  splints;  wooden  pegs  or  pins  for  footwear

See  the  HS  Explanatory  Notes  to  heading  No  4421,  third  paragraph,  (5)  and  (6).

4421 90 99

Other

This  subheading  includes:

1. assemblies  of  planks  consisting  of  a  part  of  wooden  packing  cases  (lids,  etc.);

2. wooden racks (shelves), whether or not assembled, provided that they do not have the

character  of  furniture;

3. garden  fencing,  etc.,  made  of  trellis  work  nailed  cross-wise  and  then  stretched  out

(accordion  system);

4.

skewers  and  pointed  sticks  of  many  types,  used  in  the  presentation  of  certain  foods
(rolled  herrings,  etc.).

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CHAPTER  45

CORK  AND  ARTICLES  OF  CORK

4501

Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground
cork

4501 10 00

Natural  cork,  raw  or  simply  prepared

See  the  HS  Explanatory  Notes  to  heading  No  4501,  (1).

4501 90 00

Other

See  the  HS  Explanatory  Notes  to  heading  No  4501,  (2)  and  (3).

4502 00 00

Natural  cork,  debacked  or  roughly  squared,  or  in  rectangular  (including  square)  blocks,
plates,  sheets  or  strip  (including  sharp-edged  blanks  for  corks  or  stoppers)

This  heading  includes  wall  coverings,  in  rolls,  consisting  of  thin  natural  cork  backed  with
paper.

4503

Articles  of  natural  cork

4503 10 10
and
4503 10 90

4504

Corks  and  stoppers

See  the  HS  Explanatory  Notes  to  subheading  4503 10.

Agglomerated  cork  (with  or  without  a  binding  substance)  and  articles  of
agglomerated cork

4504 10 11

For  sparkling  wine,  including  those  with  discs  of  natural  cork

This subheading includes cylindrical corks and stoppers for bottles of sparkling wine. The
diameter  of  these  corks  and  stoppers  is  markedly  greater  than  the  neck  of  the  bottle,  so
that  they  are  tightly  compressed  when  inserted  into  the  bottle.  Once  used  (i.e.,  when  the
bottle  has  been  uncorked),  they  take  on  the  form  shown  in  the  Explanatory  Notes  to
subheading  2204 21 10.

The  upper  part  of  these  corks  and  stoppers  often  consists  of  agglomerated  cork  and  the
lower  part  (i.e.,  the  part  which  enters  into  contact  with  the  sparkling  wine)  of  natural
cork:

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4504 10 19

Other

This  subheading  includes  cylindrical  corks  and  stoppers  of  agglomerated  cork  for  bottles
other  than  those  intended  for  sparkling  wine. 

The subheading does not include thin cork discs used as seals in crown corks (subheadings
4504 10 91  and  4504 10 99).

4504 10 91
and
4504 10 99

Other

These  subheadings  also  include  agglomerated  cork  discs  for  crown  corks.

4504 90 91

Corks  and  stoppers

This subheading includes agglomerated corks and stoppers which are not cylindrical. Such
corks  and  stoppers  are,  for  example,  conical  and  may  also  have  a  hole  in  the  middle:

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CHAPTER  46

MANUFACTURES  OF  STRAW,  OF  ESPARTO  OR  OF  OTHER  PLAITING  MATERIALS;
BASKETWARE  AND  WICKERWORK

4601

Plaits  and  similar  products  of  plaiting  materials,  whether  or  not  assembled  into
strips;  plaiting  materials,  plaits  and  similar  products  of  plaiting  materials,  bound
together in parallel strands or woven, in sheet form, whether or not being finished
articles  (for  example,  mats,  matting,  screens)

4601 10 10

Of  unspun  vegetable  materials

This  subheading  covers  plaits  and  similar  products  of  unspun  vegetable  materials,  such  as
straw, osier or willow, rushes, reeds, rattans, bamboo, wood strips, drawn wood, strips of
vegetable  fibre  or  bark  (for  example,  raffia  or  bast).

It also includes plaits and similar products of unspun textile vegetable fibres such as hemp,
jute,  flax,  esparto  or  aloe.

See  also  the  HS  General  Explanatory  Notes  to  this  chapter,  first  paragraph,  (1)  and  (2).

4601 10 90

Other

This subheading includes plaits and similar products made from the materials referred to in
the  HS  General  Explanatory  Notes  to  this  chapter,  first  paragraph,  (3),  (4)  and  (5).

4601 20 10
and
4601 20 90

Mats,  matting  and  screens  of  vegetable  materials

These  subheadings  include:

1. coarse  mats  of  straw  woven  or  bound  together  in  parallel  strands,  or  woven  in  sheet

form,  such  as  mats  used  for  protection  in  horticulture;

2. chinese  mats  and  mats  made  in  the  same  way  and  used  for  the  same  purposes.

Chinese mats and matting are taken to be mats and matting made directly from stems
and strips of plants of the family Cyperacae (Lepironia mucronata); they are presented
in  the  natural  state  or  coloured  (usually  red).  These  mats  and  matting  are  woven;  the
chain  (or  warp)  which  joins  together  the  stems  or  strips  of  vegetable  material  consists
of widely spaced twine or thread. The mats are usually made individually and may be
edged  with  a  strip  of  textile  material;  they  are  often  dispatched  from  the  country  of
origin  in  rolls  made  up  of  a  number  of  mats  sewn  end  to  end;

3. coarse  matting  such  as  that  used  for  protection  in  horticulture;

4.

screens  (for  example,  of  straw  or  of  rushes)  used  for  the  same  purposes  as  the  coarse
mats  referred  to  above  but  also  suitable  for  use  in  the  construction  of  fences  and
causeways.

4602

Basketwork,  wickerwork  and  other  articles,  made  directly  to  shape  from  plaiting
materials  or  made  up  from  goods  of  heading  No  4601;  articles  of  loofah

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4602 10 10

Straw  envelopes  for  bottles

See  the  HS  Explanatory  Notes  to  heading  No  4602,  second  paragraph,  (8).

4602 10 99

Other

This  subheading  includes:

1. articles  referred  to  in  the  HS  Explanatory  Notes  to  heading  No  4602,  first  paragraph,
(ii),  for  example,  carpets  of  vegetable  material  made  up  of  small  mats  of  mats  or
matting  of  subheading  4601 20,  bound  together;

2. articles  of  loofah.  Loofah,  known  also  as  vegetable  sponge,  is  classified  in  subheading
1404 90 00  and  is  composed  of  the  cellular  tissue  of  a  variety  of  gourd  (Luffa
cylindrica).

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SECTION  X

PULP  OF  WOOD  OR  OF  OTHER  FIBROUS  CELLULOSIC  MATERIAL;  RECOVERED  (WASTE
AND  SCRAP),  PAPER  OR  PAPERBOARD;  PAPER  AND  PAPERBOARD  AND  ARTICLES
THEREOF

PULP  OF  WOOD  OR  OF  OTHER  FIBROUS  CELLULOSIC  MATERIAL;  RECOVERED  (WASTE  AND
SCRAP),  PAPER  OR  PAPERBOARD

CHAPTER  47

General

For  the  definition  of  the  terms  ‘semi-bleached’  and  ‘bleached’,  see  the  HS  General  Explanatory  Notes  to  this
chapter,  fourth  paragraph.

A  pulp  is  considered  semi-bleached  or  bleached  if,  after  manufacture,  it  has  been  subjected  to  a  treatment  of
varying intensity intended to increase its whiteness (brightness) by a process of some kind, in particular by removal
or  modification  to  varying  extents  of  the  colouring  matter  in  the  pulp  or  by  simple  incorporation  of  fluorescent
agents.

4701 00

Mechanical  wood  pulp

4701 00 10

Thermo-mechanical  wood  pulp

the  HS  Explanatory  Notes 

See 
subparagraph.

to  heading  No  4701, 

fourth  paragraph, 

last

4701 00 90

Other

See  the  HS  Explanatory  Notes  to  heading  No  4701,  fourth  paragraph,  first  three
subparagraphs.

4703

Chemical  wood  pulp,  soda  or  sulphate,  other  than  dissolving  grades

See  Note  1  to  this  chapter.

4703 11 00

Coniferous

This  subheading  covers  in  particular  pulps  made  from  pine,  fir  or  spruce.

4703 19 00

Non-coniferous

The  pulps  of  this  subheading  are  usually  made  from  poplar  and  aspen  as  well  as  harder
woods such as beech, chestnut, eucalyptus and a number of tropical woods. The fibres are
generally  shorter  than  in  coniferous  pulps.

4703 21 00

Coniferous

See  the  Explanatory  Notes  to  subheading  4703 11 00.

4703 29 00

Non-coniferous

See  the  Explanatory  Notes  to  subheading  4703 19 00.

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4704

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Chemical  wood  pulp,  sulphite,  other  than  dissolving  grades

The  Explanatory  Notes  to  heading  No  4703  and  to  its  subheadings  apply,  mutatis
mutandis,  to  this  heading.

Pulps  of  fibres  derived  from  recovered  (waste  and  scrap)  paper  or  paperboard  or
of  other  fibrous  cellulosic  material

See  the  HS  General  Explanatory  Notes  to  this  chapter,  third  paragraph.

4706 10 00

Cotton  linters  pulp

Cotton  linters  pulp,  which  generally  has  a  high  alpha  cellulose  content  (98  to  99 %  by
weight)  and  a  very  low  ash  content  (approximately  0,05 %  by  weight),  is  distinguishable
from  cotton  linters  merely  compressed  in  the  form  of  sheets  or  slabs  falling  within
subheading 1404 20 00 by the fact that its fibres, which have been cooked under pressure
for several hours in a solution of caustic soda, are more or less digested, whereas the fibres
of  cotton  linters  of  subheading  1404 20 00,  not  having  undergone  the  same  process,
usually  retain  their  original  structure  and  length.

4707

Recovered  (waste  and  scrap)  paper  or  paperboard

This heading does not include rolls of paper, the outer layers of which have been partially
soaked  in  water  or  otherwise  damaged  (chapter  48).

4707 10 00

Unbleached  kraft  paper  or  paperboard  or  corrugated  paper  or  paperboard

See  the  HS  Explanatory  Notes  to  subheadings  4707 10,  4707 20  and  4707 30.

4707 20 00

Other  paper  or  paperboard  made  mainly  of  bleached  chemical  pulp,  not  coloured  in  the
mass

See  the  HS  Explanatory  Notes  to  subheadings  4707 10,  4707 20  and  4707 30.

This  subheading  includes  waste  (e.g.,  cuttings  and  trimmings)  from  the  manufacture  or
processing of paper or from printing works and used punched cards and tape. This class of
paper  for  recycling  is  usually  made  up  almost  entirely  of  paper  without  printing.

4707 30 10
and
4707 30 90

Paper  or  paperboard  made  mainly  of  mechanical  pulp  (for  example,  newspapers,  journals
and  similar  printed  matter)

See  the  HS  Explanatory  Notes  to  subheadings  4707 10,  4707 20  and  4707 30.

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CHAPTER  48

PAPER  AND  PAPERBOARD;  ARTICLES  OF  PAPER  PULP,  OF  PAPER  OR  OF  PAPERBOARD

General

Rolls  of  paper,  the  outer  layers  of  which  have  been  partially  soaked  in  water  or  otherwise  damaged,  remain
classified  in  the  appropriate  subheading  of  heading  Nos  4801 00  to  4811.

Additional  Note  1

The expression ‘slightly coloured in the pulp’ is to be taken to refer to paper of which the
colour  in  the  pulp  is  not  deeper  than  pastel  shades.

The  limits  of  40  g  and  57  g  refer  to  the  weight  per  square  metre  as  measured  in  anormal
atmosphere  (temperature  20 °C  and  relative  humidity  65 %).

The distance between consecutive watermarks is to be measured between the edges nearest
to  each  other  and  not  between  the  centres.  Part  of  the  watermarks  may  be  difficult  to  see
or  not  visible  at  all  on  part  of  the  paper.  Such  manufacturing  defects  do  not  affect  the
classification  provided  the  paper  has  not  lost  the  character  of  watermarked  paper.

4801 00

Newsprint,  in  rolls  or  sheets

See  Note  3  to  this  chapter  and  the  HS  Explanatory  Notes  to  heading  No  4801.

4801 00 10

Mentioned  in  the  additional  note  1  to  this  chapter

See  Additional  Note  1  to  this  chapter  and  its  Explanatory  Notes.

However  this  subheading  does  not  include  newsprint  having  the  technical  characteristics
described  in  Additional  Note  1  to  this  chapter  but  which  is  not  used  for  printing
newspapers, magazines or periodicals of heading No 4902 appearing at least 10 times per
year,  but  is  used,  for  example,  for  printing  brochures  of  heading  No  4901  or  advertising
matter  of  subheading  4911 10 00  (subheading  4801 00 90).

4802

Uncoated  paper  and  paperboard,  of  a  kind  used  for  writing,  printing  or  other
graphic  purposes,  and  punch  card  stock  and  punch  tape  paper,  in  rolls  or  sheets,
other  than  paper  of  heading  No  4801  or  4803;  hand-made  paper  and
paperboard

See  Note  4  to  this  chapter.

4802 10 00

Hand-made  paper  and  paperboard

See the HS General Explanatory Notes to this chapter (B), and the HS Explanatory Notes
to  heading  No  4802,  second  and  third  paragraphs.

4802 30 00

Carbonising  base  paper

See  the  HS  Explanatory  Notes  to  subheading  4802 30.

Certain  types  of  carbonising  base  papers  are  made  from  bleached  bisulphite  pulp  and
sometimes  contain  a  variable  proportion  of  bleached  straw.  Their  sizing  and  smoothing
vary considerably.

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4802 40 10
and
4802 40 90

4803 00

Wallpaper base

Wallpaper  base  may  be  of  white  or  coloured  paper,  sized,  machine-finished,  with  a  thick
but  flexible  structure  and  a  rough  surface.  This  paper  is  suitable  for  coating  and/or
printing on one side, the other side is for the paste or other adhesive. This base paper has
to  stand  up  to  the  processes  of  wallpaper  manufacture  and  paperhanging.

Toilet  or  facial  tissue  stock,  towel  or  napkin  stock  and  similar  paper  of  a  kind
used  for  household  or  sanitary  purposes,  cellulose  wadding  and  webs  of  cellulose
fibres,  whether  or  not  creped,  crinkled,  embossed,  perforated,  surface-coloured,
surface-decorated  or  printed,  in  rolls  or  sheets

4803 00 10

Cellulose wadding

See  the  HS  Explanatory  Notes  to  heading  No  4803,  first  paragraph,  (2),  second
subparagraph.

The  open  formation  of  the  web  reveals  small  holes  when  light  is  shone  through  it.

4803 00 31
and
4803 00 39

Creped  paper  and  webs  of  cellulose  fibres  (tissues),  weighing,  per  ply

For  the  definition  of  the  term  ‘creped  paper’,  see  the  HS  Explanatory  Notes  to  heading
No  4808,  first  paragraph,  (2).

The closed formation of the web means a more compact and homogeneous structure than
that  of  cellulose  wadding.

4804

Uncoated  kraft  paper  and  paperboard,  in  rolls  or  sheets,  other  than  that  of
heading  No  4802  or  4803

For  the  definition  of  the  term  ‘kraft  paper  and  paperboard’,  see  Note  5  to  this  chapter.

Kraft paper and kraft paperboard have great mechanical strength. They usually contain no
fillers  and  are  sized  to  a  fairly  high  degree,  are  almost  always  opaque,  in  most  cases
machine-glazed  (i.e.,  calendered  on  one  surface  only)  and  generally  bear  visible  wire-
marks.

Kraft paper and kraft paperboard are excellent packing and wrapping materials. They are
also  used  as  paper  wrappings  for  electrical  cables,  as  the  flat  surface  sheet  for  corrugated
paperboard,  for  making  paper  yarn  and  for  the  production  of  tarred,  bituminized  or
asphalted  paper  or  paperboard.

4804 11 11
to
4804 19 90

4804 21 10
to
4804 29 90

Kraftliner

See Subheading Note 1 to this chapter and the corresponding HS Subheading Explanatory
Notes.

Sack  kraft  paper

See Subheading Note 2 to this chapter and the corresponding HS Subheading Explanatory
Notes.

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4804 31 51

Kraft  electro-technical  insulating  paper

This  subheading  includes  capacitor  paper  and  cable  paper.

Capacitor paper is thin paper used in the dielectric of electrical capacitors. The fibres used
to  make  this  paper  undergo  considerable  refining  to  reduce  the  porosity  of  the  sheet  to  a
minimum,  and  all  foreign  bodies  (especially  metal)  are  carefully  removed.

Cable  paper  is  intended  for  insulating  electrical  cables  used  in  transformer  coils  or  as
insulators  for  other  electrical  engineering  uses.  It  needs  to  have  very  good  insulating
properties  and  accordingly  to  be  free  from  any  metallic  or  acidic  particles  or  other
electrically conductive impurities.

4804 41 91

Saturating  kraft

Paper and paperboard of this type consists mainly of wood fibres, weighs more than 185 g
but less than 225 g per m2  and is generally supplied in rolls in widths of more than 125 cm
but  less  than  165  cm.  It  has  a  porosity  index,  measured  with  a  Gurley  porosimeter  in
accordance  with  the  standard  laid  down  by  the  Technical  Association  of  the  Pulp  and
Paper  Industry  (TAPPI),  of  less  than  13  seconds  per  100  cm3  air  and  40  seconds  per  300
cm3  air.

Saturating  kraft  behaves  like  blotting  paper.  It  is  possible  to  run  a  finger  over  a  newly
drawn  line  on  the  paper  without  the  ink  smudging.

Saturating  kraft  is  specially  designed  to  be  impregnated  with  synthetic  resins  for  the  high
pressure  manufacture  of  laminated  sheets.

4805

Other  uncoated  paper  and  paperboard,  in  rolls  or  sheets,  not  further  worked  or
processed  than  as  specified  in  note  2  to  this  chapter

4805 10 00

Semi-chemical  fluting  paper  (corrugating  medium)

See  Subheading  Note  3  to  this  chapter.

4805 21 00
to
4805 29 90

Multi-ply  paper  and  paperboard

See  the  HS  Explanatory  Notes  to  heading  No  4805,  second  paragraph,  (2).

These subheadings include paper and paperboard of two or more layers made wholly from
pulps  of  waste  paper  when  at  least  one  of  the  layers  is  made  from  a  pulp  of  a  grade
different  from  any  of  the  other  layers.

4805 30 10
and
4805 30 90

Sulphite  wrapping  paper

See  Subheading  Note  4  to  this  chapter.

4805 40 00

Filter  paper  and  paperboard

See  the  HS  Explanatory  Notes  to  subheading  4805 40.

4805 50 00

Felt  paper  and  paperboard

See  the  HS  Explanatory  Notes  to  subheading  4805 50.

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4805 60 10

Strawpaper  and  strawboard

4805 60 20
to
4805 60 60

Strawpaper and strawboard are sized papers and boards made mainly of unbleached straw
pulp,  generally  weighing  more  than  100  g/m2,  naturally  yellowish  in  colour  or  dyed
throughout  the  mass.  They  are  used  as  packing  paper  of  board  or  —  less  often  —  for
corrugated  paper  or  board.

Paper  and  paperboard  for  corrugated  paper  and  paperboard

These  subheadings  include  paper  and  paperboard  used  in  the  manufacture  of  corrugated
paper  and  paperboard,  but  not  the  kraftliner  classified  within  subheadings  4804 11 11  to
4804 19 90,  the  semi-chemical  fluting  paper  (corrugating  medium)  classified  within
subheading  4805 10 00  or  the  multi-ply  testliner  paper  and  paperboard  classified  within
subheadings 4805 22 10 and 4805 29 10. The paper and paperboard included within these
subheadings  is  always  supplied  in  rolls  and  widths  from  50  cm  to  270  cm  and  comprises
the  following  types:

1.

single-ply  testliner  made  chiefly  from  waste  paper.  Such  paper  and  paperboard  has  a
Mullen  burst  index  higher  than  2  kPa  and  a  ring  crush  resistance  of  0,8  kgf;

2. Wellenstoff, made chiefly from waste paper to which additives (e.g. amylum) have been
applied.  Such  paper  and  paperboard  has  a  crush  resistance,  measured  by  the  CMT
60  method  (Concora  medium  test  with  60  minutes  conditioning),  of  1,5  kgf  or  more
but  less  than  20  kgf;

3. Wellpappenschrenz,  made  entirely  from  waste  paper,  without  additives.  Paper  and
paperboard of this type has a Mullen burst index of 0,8 kPa or more but not exceeding
1,9  kPa.

4805 70 11
and
4805 70 19

4806

Paper  and  paperboard  for  corrugated  paper  and  paperboard

The  Explanatory  Notes  to  subheadings  4805 60 20  to  4805 60 60  apply,  mutatis
mutandis.

Vegetable  parchment,  greaseproof  papers,  tracing  papers  and  glassine  and  other
glazed  transparent  or  translucent  papers,  in  rolls  or  sheets

4806 10 00

Vegetable  parchment

See  the  HS  Explanatory  Notes  to  heading  No  4806,  first  four  paragraphs.

4806 20 00

Greaseproof  papers

See  the  HS  Explanatory  Notes  to  heading  No  4806,  fifth  to  eighth  paragraphs.

4806 30 00

Tracing  papers

4806 40 10
and
4806 40 90

4808

See  the  HS  Explanatory  Notes  to  heading  No  4806,  ninth  paragraph.

Glassine  and  other  glazed  transparent  or  translucent  papers

See  the  HS  Explanatory  Notes  to  heading  No  4806,  tenth  and  eleventh  paragraphs.

Paper  and  paperboard,  corrugated  (with  or  without  glued  flat  surface  sheets),
creped,  crinkled,  embossed  or  perforated,  in  rolls  or  sheets,  other  than  paper  of
the  kind  described  in  heading  No  4803

4808 10 00

Corrugated  paper  and  paperboard,  whether  or  not  perforated

See  the  HS  Explanatory  Notes  to  heading  No  4808,  (1).

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4808 20 00

Sack  kraft  paper,  creped  or  crinkled,  whether  or  not  embossed  or  perforated

See  the  HS  Explanatory  Notes  to  heading  No  4808,  (2),  (3)  and  (4).

4808 30 00

Other  kraft  paper,  creped  or  crinkled,  whether  or  not  embossed  or  perforated

See  the  HS  Explanatory  Notes  to  heading  No  4808,  (2),  (3)  and  (4).

4808 90 00

Other

See  the  HS  Explanatory  Notes  to  heading  No  4808,  (2),  (3)  and  (4).

4809

Carbon  paper,  self-copy  paper  and  other  copying  or  transfer  papers  (including
coated  or  impregnated  paper  for  duplicator  stencils  or  offset  plates),  whether  or
not  printed,  in  rolls  or  sheets

4809 10 00

Carbon  or  similar  copying  papers

See the HS Explanatory Notes to heading No 4816, (A), (1). However, the products of this
subheading  must  satisfy  the  dimensional  criteria  in  Note  7 (B)  to  this  chapter.

4809 20 10
and
4809 20 90

Self-copy  paper

See  the  HS  Explanatory  Notes  to  heading  No  4816,  (A),  (2).  However,  the  products  of
these  subheadings  must  satisfy  the  dimensional  criteria  in  Note  7 (B)  to  this  chapter.

4809 90 00

Other

This subheading covers other copying or transfer papers, such as heat transfer papers and
coated or impregnated paper for duplicator stencils or offset plates. However, the products
of  this  subheading  must  satisfy  the  dimensional  criteria  in  Note  7 (B)  to  this  chapter.

4810

Paper  and  paperboard,  coated  on  one  or  both  sides  with  kaolin  (china  clay)  or
other  inorganic  substances,  with  or  without  a  binder,  and  with  no  other  coating,
whether  or  not  surface-coloured,  surface-decorated  or  printed,  in  rolls  or  sheets

4810 11 10
to
4810 12 00

Paper  and  paperboard  of  a  kind  used  for  writing,  printing  or  other  graphic  purposes,  not
containing  fibres  obtained  by  a  mechanical  process  or  of  which  not  more  than  10 %  by
weight  of  the  total  fibre  content  consists  of  such  fibres

See  the  HS  Explanatory  Notes  to  subheadings  4810 11,  4810 12,  4810 21  and  4810 29.

4810 21 00
to
4810 29 90

Paper  and  paperboard  of  a  kind  used  for  writing,  printing  or  other  graphic  purposes,  of
which more than 10 % by weight of the total fibre content consists of fibres obtained by a
mechanical process

See  the  HS  Explanatory  Notes  to  subheadings  4810 11,  4810 12,  4810 21  and  4810 29.

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4810 21 00

Light-weight  coated  paper

See  Subheading  Note  5  to  this  chapter.

4810 29 90

In  sheets

4810 91 10
to
4810 91 90

4811

This  subheading  also  includes  fan-folded  paper  with  perforations  in  the  folds.

Multi-ply

See  the  HS  Explanatory  Notes  to  heading  No  4805,  second  paragraph,  (2).

Paper,  paperboard,  cellulose  wadding  and  webs  of  cellulose  fibres,  coated,
impregnated,  covered,  surface-coloured,  surface-decorated  or  printed,  in  rolls  or
sheets,  other  than  goods  of  the  kind  described  in  heading  No  4803,  4809  or
4810

4811 10 00

Tarred,  bituminised  or  asphalted  paper  and  paperboard

This  subheading  includes  damp-proofing  sheets  consisting  of  two  sheets  of  creped  paper
impregnated  with  asphalt  with  a  thin  sheet  of  aluminium  foil  sandwiched  between  them.

This  subheading  excludes  roofing  boards  consisting  of  a  substrate  of  paperboard
completely enveloped in, or covered on both sides by, a layer of asphalt or similar material
(heading  No  6807).

4811 31 00
and
4811 39 00

Paper  and  paperboard,  coated, 
adhesives)

impregnated  or  covered  with  plastics  (excluding

Paper and paperboard coated or covered with plastics fall in these subheadings only if the
thickness  of  the  plastics  is  not  more  than  half  the  total  thickness  (see  Note  1 (g)  to  this
chapter).

4811 40 00

Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil
or glycerol

This  subheading  includes  paraffined  paper  and  paperboard  which  is  intended  for  the
manufacture of containers for milk or fruit juice or of record sleeves, etc., and which bears
on  one  side  print  or  illustrations  relating  to  the  goods  to  be  contained  within.

4811 90 10

Continuous  forms

These  forms  consist  of  strips,  generally  folded,  or  in  rolls,  of  a  width  exceeding  15  cm,
perforated  transversely  at  regular  intervals,  giving  a  succession  of  forms  which  can  be
separated  at  the  perforations.  They  contain  printed  matter  which  requires  completion.
These  articles  may  also  have  lateral  guide  holes  permitting  their  use  in  particular  in  fast
printers  or  accounting  machines.

This  subheading  does  not  include:

(a) continuous  manifold  business  forms  (subheading  4820 40 10);

(b) continuous  forms  not  exceeding  15  cm  (subheading  4823 51 10).

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4813

Cigarette  paper,  whether  or  not  cut  to  size  or  in  the  form  of  booklets  or  tubes

4813 90 90

Other

This  subheading  includes:

1. cigarette paper in the dimensions shown in subheading 4813 90 10, when impregnated,

for  example,  with  potassium  nitrate,  liquorice  or  wood  creosote;

2. cigarette paper, whether impregnated or not, in rolls of a width exceeding 5 cm but not

exceeding  15  cm.

4814

Wallpaper  and  similar  wall  coverings;  window  transparencies  of  paper

4814 10 00

‘Ingrain’  paper

See Note 8 (a) (ii) to this chapter and the HS Explanatory Notes to heading No 4814, (A),
(a),  (2).

4816

Carbon  paper,  self-copy  paper  and  other  copying  or  transfer  papers  (other  than
those of heading No 4809), duplicator stencils and offset plates, of paper, whether
or  not  put  up  in  boxes

4816 10 00

Carbon  or  similar  copying  papers

See  the  HS  Explanatory  Notes  to  heading  No  4816,  (A),  (1).  Products  of  this  subheading
can  not  be  of  the  dimensions  set  out  in  Note  7 (B)  to  this  chapter  (heading  No  4809).

4816 20 00

Self-copy  paper

See  the  HS  Explanatory  Notes  to  heading  No  4816,  (A),  (2).  Products  of  this  subheading
can  not  be  of  the  dimensions  set  out  in  Note  7 (B)  to  this  chapter  (heading  No  4809).

4816 30 00

Duplicator  stencils

See  the  HS  Explanatory  Notes  to  heading  No  4816,  (B),  (1),  second  paragraph.  Products
of  this  subheading  are  not  subject  to  any  dimensional  conditions.

This  subheading  also  includes  framed  stencils  for  adressographs.

4816 90 00

Other

See the HS Explanatory Notes to heading No 4816, (A), (3) (heat transfer papers), (B), (1),
first  paragraph  (paper  for  duplicator  stencils)  and  (2)  (paper  for  offset  plates).  These
products  can  not  be  of  the  dimensions  set  out  in  Note  7 (B)  to  this  chapter  (heading
No  4809).

This  subheading  also  includes  offset  plates  (see  the  HS  Explanatory  Notes  to  heading
No  4816,  (B),  (2),  second  sentence).  These  products  are  not  subject  to  any  dimensional
conditions.

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Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a
kind  used  for  household  or  sanitary  purposes,  in  rolls  of  a  width  not  exceeding
36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths,
serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary
or  hospital  articles,  articles  of  apparel  and  clothing  accessories,  of  paper  pulp,
paper,  cellulose  wadding  or  webs  of  cellulose  fibres

4818 40 19

Other

This  subheading  includes  panty  shields.

4818 40 91
and
4818 40 99

4819

4819 20 10
and
4819 20 90

4819 60 00

4820

4820 40 10
and
4820 40 90

Napkins  and  napkin  liners  for  babies  and  similar  sanitary  articles

These  subheadings  include  incontinence  articles  and  invalid  bed  liners.

Cartons,  boxes,  cases,  bags  and  other  packing  containers,  of  paper,  paperboard,
cellulose  wadding  or  webs  of  cellulose  fibres;  box  files,  letter  trays,  and  similar
articles,  of  paper  or  paperboard  of  a  kind  used  in  offices,  shops  or  the  like

Folding  cartons,  boxes  and  cases,  of  non-corrugated  paper  or  paperboard

See  the  HS  Explanatory  Notes  to  heading  No  4819,  (A),  second  paragraph.

Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or
the  like

See  the  HS  Explanatory  Notes  to  heading  No  4819,  (B).

Registers,  account  books,  note  books,  order  books,  receipt  books,  letter  pads,
memorandum  pads,  diaries  and  similar  articles,  exercise  books,  blotting-pads,
binders  (loose-leaf  or  other),  folders,  file  covers,  manifold  business  forms,
interleaved  carbon  sets  and  other  articles  of  stationery,  of  paper  or  paperboard;
albums  for  samples  or  for  collections  and  book  covers,  of  paper  or  paperboard

Manifold  business  forms  and  interleaved  carbon  sets

See  the  HS  Explanatory  Notes  to  heading  No  4820,  first  paragraph,  (4)  and  (5).

4820 40 10

Continuous  forms

This  subheading  covers  sets  of  continuous  forms  made  of  superimposed  strips  of  paper,
stamped, stapled or glued together, of self-copy paper or with interleaved sheets of carbon
paper.

See  also  the  Explanatory  Notes  to  subheading  4811 90 10.

4823

Other  paper,  paperboard,  cellulose  wadding  and  webs  of  cellulose  fibres,  cut  to
size  or  shape;  other  articles  of  paper  pulp,  paper,  paperboard,  cellulose  wadding
or  webs  of  cellulose  fibres

4823 20 00

Filter  paper  and  paperboard

See  the  HS  Explanatory  Notes  to  heading  No  4823,  second  paragraph,  (2).

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4823 51 10

Continuous  forms

The  Explanatory  Notes  to  subheading  4811 90 10  apply,  mutatis  mutandis.

4823 90 20

Perforated  paper  and  paperboard  for  Jacquard  and  similar  machines

This  subheading  covers  only  paper  and  paperboard  cards  which  have  on  their  surface
perforations  corresponding  to  the  designs  to  be  reproduced  and  which  are  directly  usable
on  Jacquard  and  similar  machines.

This  subheading  therefore  excludes:

(a) paper and paperboard having only guide and feed holes at the edges or at the centre of

the  strip  (heading  No  4808  or  subheading  4823 90 90);

(b) paper and paperboard referred to in 1 above, having reinforcing strips at the edges or

at  the  centre  (subheading  4823 90 90).

4823 90 50
and
4823 90 90

Other

These  subheadings  include  condenser  paper  which  is  an  electrical  insulating  paper  used  in
condensers  as  a  dielectric.  It  is  extremely  thin  (generally  0,006  to  0,02  mm),  of  a  very
regular thickness and completely without pores. It is generally made from soda or sulphate
pulp, and sometimes from rag pulp. Condenser paper is chemically neutral, is free of even
the smallest metallic particles and has high mechanical and dielectric strength (no dielectric
losses).

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CHAPTER  49

PRINTED  BOOKS,  NEWSPAPERS,  PICTURES  AND  OTHER  PRODUCTS  OF  THE  PRINTING  INDUSTRY;
MANUSCRIPTS,  TYPESCRIPTS  AND  PLANS

4901

Printed  books,  brochures,  leaflets  and  similar  printed  matter,  whether  or  not  in
single  sheets

4901 99 00

Other

See  Note  3  to  this  chapter.

4905

Maps  and  hydrographic  or  similar  charts  of  all  kinds,  including  atlases,  wall
maps,  topographical  plans  and  globes,  printed

4905 10 00

Globes

4905 91 00
and
4905 99 00

4907 00

See  the  HS  Explanatory  Notes  to  heading  No  4905,  last  paragraph  before  the  exclusions,
and  exclusion  (f).

Other

These  subheadings  include  topographically  accurate  maps  published  for  advertising
purposes,  whether  or  not  they  contain  advertising  material  (for  example,  road  maps
published  by  tyre  or  car  manufacturers,  petroleum  companies,  etc.).

Unused postage, revenue or similar stamps of current or new issue in the country
to  which  they  are  destined;  stamp-impressed  paper;  banknotes;  cheque  forms;
stock,  share  or  bond  certificates  and  similar  documents  of  title

4907 00 10

Postage,  revenue  and  similar  stamps

See  the  HS  Explanatory  Notes  to  heading  No  4907,  (A).

4907 00 91

Signed  and  numbered

This  subheading  does  not  cover  stock,  share  or  bond  certificates  still  requiring  one  or
several  signatures  (subheading  4907 00 99).

4908

Transfers  (decalcomanias)

4908 10 00

Transfers  (decalcomanias),  vitrifiable

See  the  HS  Explanatory  Notes  to  heading  No  4908,  third  paragraph.

4911

Other  printed  matter,  including  printed  pictures  and  photographs

4911 10 10
and
4911 10 90

Trade  advertising  material,  commercial  catalogues  and  the  like

See  the  HS  Explanatory  Notes  to  heading  No  4911,  fifth  paragraph,  (1).

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4911 10 10

Commercial catalogues

This  subheading  covers  publications  describing  or  illustrating  products  and  indicating  the
price  and  the  order  number.

4911 91 80

Other

This  subheading  includes  products  of  heading  No  3703  which  have  been  exposed  and
developed.

This  subheading  also  includes  artistic  screen  prints  (art  serigraphy),  even  if  signed  and
numbered  by  the  artist.

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SECTION  XI

TEXTILES  AND  TEXTILE  ARTICLES

General

1. As pointed out in the HS Explanatory Notes (see the General Explanatory Note to this section, last paragraph

of  the  introduction),  section  XI  is  divided  into  two  parts:

(a)

(b)

in the first part (chapters 50 to 55) textile products are grouped according to the textile material of which
they are made, the classification of products consisting of a mixture of textile materials being governed by
Note  2  to  this  section;

in  the  second  part  (chapters  56  to  63),  with  the  exception  of  heading  Nos  5809 00 00  and  5902,  no
distinction is made either at chapter or heading level between the textile materials of which the articles are
made.  However,  many  headings  in  chapters  56  to  63  have  been  subdivided  on  the  basis  of  constituent
textile  materials.  In  cases  of  this  kind,  classification  in  these  subheadings  must  be  in  accordance  with  the
provisions  of  Subheading  Note  2  to  this  section.

2. Subheading  Note  2  to  this  section  provides  the  rules  for  determining  the  classification  of  textile  products
containing two or more textile materials in the headings of chapters 56 to 63. These goods are to be classified
in  the  subheading  appropriate  to  goods  of  that  one  textile  material  which  predominates  in  weight,  account
being  taken,  where  appropriate,  of  the  provisions  of  Note  2 (B)  to  this  section.

In  applying  these  rules,  however,  provisions  (a)  to  (c)  of  subheading  Note  2 (B)  to  this  section  must  be  taken
into  consideration.

3. Guidelines for the interpretation of Note 2 to this section can be found in the HS Explanatory Notes (see, for

example,  part  (I)  (A)  of  the  General  Explanatory  Notes  to  this  section).

In  applying  Note  2  no  account  is  to  be  taken  of  the  following:

(a) yarns contained in selvedges, provided the latter do not constitute an essential part of the finished product,

as,  for  example,  selvedges  of  certain  fabrics  used  for  umbrellas  or  shawls;

(b) separating  yarns  incorporated  in  fabric  to  indicate  where  it  should  be  cut;

(c) yarns  (‘truth’  yarns)  contained  in  the  ends  of  fabrics  if  these  yarns  are  of  a  textile  material  different  from

that  of  which  the  fabric  itself  is  made.

4. See  Subheading  Notes  1  (b)  to  1  (ij)  to  this  section  for  the  meaning  of  the  terms  ‘unbleached’,  ‘bleached’  and
‘coloured’ when applied to yarn and of the terms ‘unbleached’, ‘bleached’, ‘dyed’, ‘of yarns of different colours’
and  ‘printed’  when  applied  to  woven  fabric.

5. For  a  description  of  the  various  weaves,  see  the  Subheading  Explanatory  Notes  in  part  (I)  (C)  of  the  HS

General  Explanatory  Notes  to  this  section.

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CHAPTER  50

SILK

5004 00

Silk  yarn  (other  than  yarn  spun  from  silk  waste)  not  put  up  for  retail  sale

5004 00 10

Unbleached,  scoured  or  bleached

Unbleached silk yarns consist of one or more twisted grège threads; they have not yet been
discharged  (degummed).  The  unbleached  silk  yarns  may  contain  up  to  30 %  sericin
(natural  gum),  and  in  most  cases  still  have  their  natural,  slightly  yellowish  colour.
Unbleached  silk  yarns  are  usually  further  treated,  but  can  be  directly  worked  into
fabrics.

The  scouring  of  the  unbleached  silk  yarns  discharges  (degums)  them,  the  single  threads
being  freed  form  the  sericin  with  which  they  are  covered.  This  is  generally  done  with  hot
soapy  water  or  dilute  potash  lye.

The  natural  dyes  still  present  are  destroyed  by  bleaching.

5005 00

Yarn  spun  from  silk  waste,  not  put  up  for  retail  sale

5005 00 10

Unbleached,  scoured  or  bleached

The  Explanatory  Notes  to  subheading  5004 00 10  apply,  mutatis  mutandis.

5007

Woven  fabrics  of  silk  or  of  silk  waste

5007 20 11
to
5007 20 71

5007 20 11
and
5007 20 19

Other  fabrics,  containing  85 %  or  more  by  weight  of  silk  or  of  silk  waste  other  than  noil
silk

See  the  HS  Explanatory  Notes  to  subheading  5007 20.

Crêpes

These  subheadings  cover  fabrics  which  are  usually  light  and  whose  grained  or  crinkled
appearance  in  the  finished  state  results  from  the  use  of  crêpe  yarns,  i.e.,  high-twist  yarns
(usually  2  000  to  3  600  turns  per  metre),  which  have  a  natural  tendency  to  loop.

These yarns may be used in the warp or the weft or in both, either alone or combined with
low-twist yarns. Yarns of opposite twist are often alternated, i.e., yarns with a ‘S’ twist are
followed  by  yarns  with  a  ‘Z’  twist  in  order  to  orientate  in  an  opposite  direction  the
twisting  tendency  of  the  adjoining  yarns,  thus  ensuring  the  balance  of  the  crimping.

These  subheadings  cover  true  crêpes,  i.e.,  those  in  which  at  least  either  the  warp  or  the
weft is for the most part of crêpe yarn. The most well-known are crêpe de chine, marocain,
georgette,  satin  crêpe,  charmeuse  crêpe  and  chiffon  crêpe.

Fabrics  which  are  crêped  on  one  side  only  or  on  a  part  of  their  surface  (bands,  stripes  or
patterns)  are  also  classified  in  these  subheadings.

These  subheadings  do  not  cover  fabrics  in  which  the  crêpe  effect  is  obtained  otherwise
than by using crêpe yarns, for example, those in which the crêped appearance results from
the  combined  use  of  special  weaves  (e.g.,  ‘sable’)  and  of  yarns  of  different  size  and  twist.

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5007 20 21
to
5007 20 39

Pongee,  habutai,  honan,  shantung,  corah  and  similar  Far  Eastern  fabrics,  wholly  of  silk
(not  mixed  with  noil  or  other  silk  waste  or  with  other  textile  materials)

The  fabrics  of  these  subheadings  have  various  individual  characteristics  in  their  nature,
weave  and  appearance.

They  are  most  frequently  woven  on  locally  made  hand  looms  in  simple  weaves  (plain,
twill, satin) from raw (not thrown) silk filaments assembled without twist. Their selvedges
are  usually  faulty.  They  are  folded  in  wallet  form:  the  two  ends  of  the  length  are  placed
together within the length which is then folded around them. With some types (particularly
from  China),  a  different  method  of  folding  is  sometimes  used;  one  end  below,  one  end
above,  the  length  being  refolded  back  on  itself  with  four  folds  to  the  yard  (0,91  m).

However,  they  may  also  be  put  up  differently,  e.g.,  rolled  up.

These  fabrics  include:

1. Habutai; Japanese fabric of plain or twill weave, woven from single yarn without twist.
‘twilled  habutai’

‘habutai’  usually  denotes  plain-woven  fabric  and 

The  term 
twill-woven.

In  the  unbleached  state  these  fabrics  are  rough  to  the  touch  and  of  a  greyish-white  or
off-white  shade.  When  they  have  been  scoured  (for  example,  by  bleaching),  i.e.,  when
the  silk  gum  has  been  removed,  these  fabrics  are  white  or  off-white  and  may  be  used
for  making  up  into  articles  without  further  processing.

Bleaching  of  these  fabrics  is  usually  completed  by  sizing  or  filling  which  gives  them  a
fuller  consistency,  a  brighter  appearance  and  increased  weight;

2. Pongee;  Chinese  fabrics  called  shantung,  honan,  assan,  antung,  ninghai,  according  to
the  province  in  which  they  originated.  These  fabrics  are  relatively  thick  and  heavier
than  the  Japanese  fabrics  mentioned  above;  in  the  unbleached  state  they  are  of  a
yellowish or reddish shade and in the scoured state they are of a similar colour to flax
or batiste that is unbleached or merely washed. They can be ribbed or not, the ribbed
effect  being  produced  by  a  grosgrain  weave  (plain  weave)  using  yarns  of  different
thicknesses;

3. Tussah  (or  tussore);  a  fabric  originating  in  a  region  of  North-East  India,  woven  with
silk from a wild silk-worm. The term has been extended to include chinese fabrics and
now  includes  fabrics  of  a  comparable  type  manufactured  in  several  Far  Eastern
countries  from  silk  produced  by  a  wild  silkworm  which  feeds  on  oak  leaves;

4. Corah; a fabric produced in the Calcutta area which greatly resembles Japanese habutai
but  differs  from  it  in  that  it  is  less  regular  and  is  made  from  thicker  yarn.  One  of  its
characteristics  is  the  presence  of  a  braid  passed  through  the  selvedge.

5007 20 41

Diaphanous  fabrics  (open  weave)

Diaphanous  fabrics  (open  weave)  are  those  in  which  the  spaces  between  both  the
individual warp threads and the individual weft threads are at least as large as the diameter
of  the  yarns  used.

5007 20 61

Of  a  width  exceeding  57  cm  but  not  exceeding  75  cm

This  subheading  covers,  in  particular,  fabric  widths  used  for  making  ties.

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WOOL,  FINE  OR  COARSE  ANIMAL  HAIR;  HORSEHAIR  YARN  AND  WOVEN  FABRIC

CHAPTER  51

5103

Waste  of  wool  or  of  fine  or  coarse  animal  hair,  including  yarn  waste  but
excluding  garnetted  stock

5103 10 10

Not  carbonized

For  the  interpretation  of  the  term  ‘not  carbonized’  see  the  HS  Explanatory  Notes  to
heading  No  5101,  third  paragraph,  (B).

5103 10 90

Carbonized

For  the  interpretation  of  the  term  ‘carbonized’  see  the  HS  Explanatory  Notes  to  heading
No  5101,  third  paragraph,  (C).

5103 20 91

Not  carbonized

For  the  interpretation  of  the  term  ‘not  carbonized’  see  the  HS  Explanatory  Notes  to
heading  No  5101,  third  paragraph,  (B).

5103 20 99

Carbonized

For  the  interpretation  of  the  term  ‘carbonized’  see  the  HS  Explanatory  Notes  to  heading
No  5101,  third  paragraph,  (C).

5105

Wool  and  fine  or  coarse  animal  hair,  carded  or  combed  (including  combed  wool
in  fragments)

5105 21 00

Combed  wool  in  fragments

For  the  definition  of  the  term  ‘combed  wool  in  fragments’,  see  the  HS  Explanatory  Notes
to  heading  No  5105,  seventh  paragraph.

5106

Yarn  of  carded  wool,  not  put  up  for  retail  sale

5106 10 10

Unbleached

Unbleached  wool  yarns  are  yarns  made  from  wool  which  has  been  thoroughly  cleaned  by
several  processes.  They  are  not  bleached,  dyed  or  printed,  and  therefore  still  have  the
natural  colouring  of  the  wool.

See  also  Subheading  Note  1  (b)  to  this  section.

Containing  85 %  or  more  by  weight  of  wool  and  fine  animal  hair

These  subheadings  cover  only  yarn  containing  85 %  or  more  by  weight  of  a  mixture  of
wool and fine animal hair, in which the wool predominates by weight over the fine animal
hair;  in  the  contrary  case,  the  yarn  is  classified  in  heading  No  5108.

5106 20 11
and
5106 20 19

5106 20 11

Unbleached

The  Explanatory  Notes  to  subheading  5106 10 10  apply,  mutatis  mutandis.

5106 20 91

Unbleached

The  Explanatory  Notes  to  subheading  5106 10 10  apply,  mutatis  mutandis.

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Yarn  of  combed  wool,  not  put  up  for  retail  sale

5107 10 10

Unbleached

See  Explanatory  Notes  to  subheading  5106 10 10.

5107 20 10
and
5107 20 30

Containing  85 %  or  more  by  weight  of  wool  and  fine  animal  hair

These  subheadings  cover  only  yarn  containing  85 %  or  more  by  weight  of  a  mixture  of
wool and fine animal hair, in which the wool predominates by weight over the fine animal
hair;  in  the  contrary  case,  the  yarn  is  classified  in  heading  No  5108.

5107 20 10

Unbleached

The  Explanatory  Notes  to  subheading  5106 10 10  apply,  mutatis  mutandis.

5107 20 51

Unbleached

The  Explanatory  Notes  to  subheading  5106 10 10  apply,  mutatis  mutandis.

5107 20 91

Unbleached

The  Explanatory  Notes  to  subheading  5106 10 10  apply,  mutatis  mutandis.

5108

Yarn  of  fine  animal  hair  (carded  or  combed),  not  put  up  for  retail  sale

5108 10 10

Unbleached

The  Explanatory  Notes  to  subheading  5106 10 10  apply,  mutatis  mutandis.

5108 20 10

Unbleached

The  Explanatory  Notes  to  subheading  5106 10 10  apply,  mutatis  mutandis.

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CHAPTER  52

COTTON

5201 00

Cotton,  not  carded  or  combed

5201 00 10

Rendered  absorbent  or  bleached

Cotton  that  is  rendered  absorbent  can  absorb  a  relatively  large  volume  of  moisture.

Bleached  cotton  is  cotton  from  which  the  coloured  foreign  substances  which  cannot  be
removed  in  any  other  way  are  removed  by  oxidation  or  reduction  using  various
chemicals.

5208

Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing
not  more  than  200  g/m2

5208 11 10

Fabrics  for  the  manufacture  of  bandages,  dressings  and  medical  gauzes

These  are  fine,  gauze-like  fabrics  in  plain  weave,  generally  subject  to  slippage.  They  are
made  from  single  yarns  and  have  less  than  28  threads  per  cm2.

5208 21 10

Fabrics  for  the  manufacture  of  bandages,  dressings  and  medical  gauzes

See  the  Explanatory  Notes  to  subheading  5208 11 10.

5209

Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing
more  than  200  g/m2

5209 42 00

Denim

See  Subheading  Note  1  to  this  chapter  and  the  HS  General  Explanatory  Notes  to  this
section,  part  (I),  (C),  Subheading  Explanatory  Notes.

5209 49 10

Jacquard  fabrics  of  a  width  of  more  than  115  cm  but  less  than  140  cm

Jacquard fabrics are fabrics with a textural design made by raising individual warp threads.
In  this  way,  finely  drawn,  very  varied  blotch  patterns  are  produced.  Jacquard  fabrics  are
used  mainly  as  upholstery  fabrics,  mattress  covers  and  curtain  material.

5211

Woven  fabrics  of  cotton,  containing  less  than  85 %  by  weight  of  cotton,  mixed
mainly  or  solely  with  man-made  fibres,  weighing  more  than  200  g/m2

5211 42 00

Denim

See  Subheading  Note  1  to  this  chapter  and  the  HS  General  Explanatory  Notes  to  this
section,  part  (I),  (C),  Subheading  Explanatory  Notes.

5211 49 10

Jacquard  fabrics

The  Explanatory  Notes  to  subheading  5209 49 10  apply,  mutatis  mutandis.

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OTHER  VEGETABLE  TEXTILE  FIBRES;  PAPER  YARN  AND  WOVEN  FABRICS  OF  PAPER  YARN

CHAPTER  53

5308

Yarn  of  other  vegetable  textile  fibres;  paper  yarn

5308 10 00

Coir  yarn

Only  coir  yarn  consisting  of  one  or  two  plies  is  classified  in  this  subheading.  Coir  yarn
consiting  of  three  or  more  plies  falls  in  heading  No  5607,  in  accordance  with  Note  3  (A)
(d)  to  this  section.

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CHAPTER  54

MAN-MADE  FILAMENTS

General

For  the  definition  of  the  term  ‘high-tenacity  yarns’  see  Note  6  to  this  section.

Elastomeric  yarn  is  defined  in  Subheading  Note  1  (a)  to  this  section.

5401

Sewing  thread  of  man-made  filaments,  whether  or  not  put  up  for  retail  sale

5401 10 11

Core  yarn

The  core  yarn  of  this  subheading  is  a  sewing  yarn  composed  of  several  threads  twisted
together; each thread consisting of a synthetic filament coated with discontinuous natural,
synthetic  or  artificial  textile  fibres.

Bearing in mind their use, these yarns are ‘firm’ core-spun-yarns, i.e., they are yarns with a
non-elastic  core.

As  these  yarns  are  mixed  yarns,  they  will  only  be  classified  here  when  the  ‘filament’
component  predominates  by  weight  (see  Note  2  to  this  section).  This  is  usually  the  case
with  core  yarns.

On  the  other  hand  this  subheading  does  not  cover  soft-core-yarns  whose  core  is  of
elastomeric  yarn  whose  weight  content  does  not  usually  exceed  20 %  (classification
according  to  Note  2  to  this  section).

Furthermore  this  subheading  does  not  cover  products  consisting  of  a  core  of  elastomeric
yarn  round  which  a  ready-made  yarn  is  wound  in  a  spiral  (subheading  5606 00 91).

Synthetic  filament  yarn  (other  than  sewing  thread),  not  put  up  for  retail  sale,
including  synthetic  monofilament  of  less  than  67  decitex

Textured  yarn

See  the  HS  Explanatory  Notes  to  subheadings  5402 31  to  5402 39.

5402

5402 31 00
to
5402 39 90

5402 42 00

Of  polyesters,  partially  oriented

See  the  HS  Explanatory  Notes  to  subheading  5402 42.

5403

5403 20 10
and
5403 20 90

Artificial  filament  yarn  (other  than  sewing  thread),  not  put  up  for  retail  sale,
including  artificial  monofilament  of  less  than  67  decitex

Textured  yarn

See  the  HS  Explanatory  Notes  to  subheadings  5402 31  to  5402 39.

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5404

5404 10 10
and
5404 10 90

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Synthetic  monofilament  of  67  decitex  or  more  and  of  which  no  cross-sectional
dimension  exceeds  1  mm;  strip  and  the  like  (for  example,  artificial  straw)  of
synthetic  textile  materials  of  an  apparent  width  not  exceeding  5  mm

See  the  HS  Explanatory  Notes  to  heading  No  5404  for  the  description  of  monofilament
and  other  products  in  this  heading.

Monofilament

Synthetic  monofilament  cut  in  convenient  lengths  with  split  ends  (‘fleurees’)  intended  for
use  in  brush  making  remains  classified  in  these  subheadings.

Multiple  or  cabled  ‘yarn’  formed  by  the  assembling  and  twisting  together  of  synthetic
monofilaments  of  this  subheading  is  not  classified  within  this  subheading  and  falls  within
heading  No  5401,  5402,  5406  or  5607  as  appropriate.  However,  whatever  their  cross
sectional  dimension,  the  single  monofilaments  of  this  subheading  are  never  regarded  as
‘twine,  cordage,  ropes  and  cables’  of  heading  No  5607.

A  table  summarizing  the  classification  of  synthetic  monofilament,  strip  and  the  like
depending  upon  their  cross-sectional  dimension  (or  width)  is  given  below:

Synthetic  monofilament  of  which  the
largest  cross-sectional  dimension  is

— not  exceeding
1  mm  and
measuring

— exceeding

1  mm  with
the  exeption
of  the  flat
products
referred  to
below

— less  than  67
decitex

— not  less  than
67  decitex

heading  No  5402

subheading
5404 10 10  or
5404 10 90

heading  No  3916

Synthetic  strip  and  the  like  (including
strip folded in two and flattened tubes)
of  which  the  apparent  width  (either  in
the  folded  or  flattened  state)  is

Synthetic  strip  of  an  actual  width
greater than 5 mm, but slightly twisted
and  then  compressed  so  as  to  have  an
apparent  width  not  exceeding  5  mm

— not  exceeding

5  mm

subheading
5404 90 11,
5404 90 19  or
5404 90 90

— exceeding
5  mm

generally heading
No  3920

subheading
5404 90 11,
5404 90 19  or
5404 90 90

5404 90 11

Decorative  strip  of  the  kind  used  for  packaging

The  Explanatory  Notes  to  subheading  3920 20 71  apply,  mutatis  mutandis,  but  the
decorative  strip  of  this  subheading  has  an  apparent  width  not  exceeding  5  mm.

5405 00 00

Artificial  monofilament  of  67  decitex  or  more  and  of  which  no  cross-sectional  dimension
exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials
of  an  apparent  width  not  exceeding  5  mm

The  Explanatory  Notes  to  heading  No  5404  apply,  mutatis  mutandis.

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5408

5408 22 10

Woven  fabrics  of  artificial  filament  yarn,  including  woven  fabrics  obtained  from
materials  of  heading  No  5405

Of  a  width  exceeding  135  cm  but  not  exceeding  155  cm,  plain  weave,  twill  weave,  cross
twill  weave  or  satin  weave

For the description of the terms ‘plain weave’, ‘twill weave’ and ‘cross twill weave’ see the
Subheading Explanatory Notes in part (I), (C) of the HS General Explanatory Notes to this
section.

With  the  satin  (atlas)  weave,  the  crossing  points  are  scattered  so  that  they  do  not  touch
each  other.  The  result  is  thus  a  smooth,  lustrous  surface.  Satin  must  be  at  least  a
five-thread  twill.

This  weave  pattern  is  shown  diagrammatically  below:

5408 23 10

Jacquard  fabrics  of  a  width  of  more  than  115  cm  but  less  than  140  cm,  of  a  weight
exceeding  250  g/m2

The  Explanatory  Notes  to  subheading  5209 49 10  apply,  mutatis  mutandis.

Satin weave

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CHAPTER  55

MAN-MADE  STAPLE  FIBRES

5503

Synthetic  staple  fibres,  not  carded,  combed  or  otherwise  processed  for  spinning

5503 10 11

High tenacity

High  tenacity  yarn  has  a  tenacity  of  more  than  60  cN/tex.

5516

Woven  fabrics  of  artificial  staple  fibres

5516 23 10

Jacquard  fabrics  of  a  width  of  140  cm  or  more  (mattress  tickings)

The  Explanatory  Notes  to  subheading  5209 49 10  apply,  mutatis  mutandis.

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WADDING,  FELT  AND  NON-WOVENS;  SPECIAL  YARNS;  TWINE,  CORDAGE,  ROPES  AND  CABLES
AND  ARTICLES  THEREOF

CHAPTER  56

General

For  the  classification,  within  headings,  of  articles  composed  of  two  or  more  textile  materials,  see  the  General
Explanatory  Notes  to  this  section.

5601

5601 10 10
and
5601 10 90

5601 21 10
to
5601 29 00

Wadding  of  textile  materials  and  articles  thereof;  textile  fibres,  not  exceeding
5  mm  in  length  (flock),  textile  dust  and  mill  neps

Sanitary  towels  and  tampons,  napkins  and  napkin  liners  for  babies  and  similar  sanitary
articles,  of  wadding

See  the  HS  Explanatory  Notes  to  heading  No  5601,  (A),  (2).

Wadding;  other  articles  of  wadding

These subheadings include ‘cotton buds’, sticks of wood, plastics or rolled paper having at
one or both ends a ‘bud’ of wadding used for cleaning ears nostrils, nails, etc., for applying
antiseptics  or  skin  lotions  and  in  beauty  care.

5601 21 10

Absorbent

The  Explanatory  Notes  on  the  term  ‘absorbent’  at  subheading  5201 00 10  apply,  mutatis
mutandis.

5601 30 00

Textile  flock  and  dust  and  mill  neps

See  the  HS  Explanatory  Notes  to  heading  No  5601,  (B)  and  (C).

5602

Felt,  whether  or  not  impregnated,  coated,  covered  or  laminated

5602 10 11
and
5602 10 19

5602 10 31
to
5602 10 39

5606 00

Needleloom  felt

See  the  HS  Explanatory  Notes  to  heading  No  5602,  fourth  paragraph.

Stitch-bonded  fibre  fabrics

See  the  HS  Explanatory  Notes  to  heading  No  5602,  seventh  paragraph.

Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other
than  those  of  heading  No  5605  and  gimped  horsehair  yarn);  chenille  yarn
(including  flock  chenille  yarn);  loop  wale-yarn

5606 00 91

Gimped  yarn

The core of a gimped yarn may also consist of an elastomeric yarn (see Subheading Note 1
(a)  to  this  section).

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CHAPTER  57

CARPETS  AND  OTHER  TEXTILE  FLOOR  COVERINGS

General

For  the  classification,  within  headings,  of  articles  composed  of  two  or  more  textile  materials,  see  the  General
Explanatory  Notes  to  this  section.

5701

Carpets  and  other  textile  floor  coverings,  knotted,  whether  or  not  made  up

The  preliminary  and  final  stage  of  manufacture  of  knotted  carpets,  carpeting  and  rugs  as
described in the HS Explanatory Notes to heading No 5701 is the simple weaving of a few
weft  threads  with  the  warp  threads  so  that  the  ends  or  ‘heads’  of  the  carpet  are  held  in
place.  These  woven  ends  may  sometimes  be  obtained  by  added  borders.

When  the  final  stage  of  the  manufacture  of  the  carpet  is  reached  the  warp  is  cut  at  some
distance  from  the  ‘heads’.  The  fringe  is  thus  obtained  consisting  of  the  free  ends  of  the
warp. In good quality carpets the fringe is sometimes divided into several groups which are
knotted  by  pushing  back  the  knots  as  close  as  possbile  to  the  woven  part  in  order  to
prevent the weft threads from sliding out of the fringe. Carpets may also be found with a
fringe  which  has  been  added  and  which  is  not  obtained  therefore  from  the  warp  of  the
carpet  itself.

In  most  carpets  the  pattern  enables  the  background  to  be  distinguished  from  the  border.
The border provides in effect a framework for the background and joins it to the selvedges
and  to  the  heads  of  the  carpet.

Hand-made carpets of rectangular shape rarely have selvedges which are exactly parallel. If
the  composite  rate  therefore  is  applicable,  the  dimensions  of  the  carpet  are  to  be  taken
from  median  lines,  namely,  straight  lines  passing  through  the  middle  of  the  opposite
sides.

In  the  calculation  of  the  area  of  each  carpet,  fractions  of  a  square  decimetre  are  to  be
ignored.

5702

Carpets  and  other  textile  floor  coverings,  woven,  not  tufted  or  flocked,  whether
or  not  made  up,  including  ‘Kelem’,  ‘Schumacks’,  ‘Karamanie’  and  similar
hand-woven  rugs

5702 10 00

‘Kelem’,  ‘Schumacks’,  ‘Karamanie’  and  similar  hand-woven  rugs

This subheading includes heavy hand-woven fabrics. These are usually multi-coloured, with
a  flat  surface  without  loops  or  pile.  Some  have  lengthwise  gaps  between  warp  threads
forming  a  break  between  weft  threads  of  different  colours.

They  are  suitable  for  use  as  floor  or  divan  coverings,  wall  hangings  or  portières.

They  are  exotic  fabrics,  originating  mainly  in  the  Middle  East  and  may  be  in  the  piece,
or  more  usually  in  sizes  for  use,  hemmed,  fringed  or  with  sewn  borders,  or  otherwise
made  up.

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CHAPTER  58

SPECIAL  WOVEN  FABRICS;  TUFTED  TEXTILE  FABRICS;  LACE;  TAPESTRIES;
TRIMMINGS;  EMBROIDERY

General

For  the  classification  within  headings,  of  articles  composed  of  two  or  more  textile  materials,  see  the  General
Explanatory  Notes  to  this  section.

5801

Woven pile fabrics and chenille fabrics, other than fabrics of heading No 5802 or
5806

5801 21 00
to
5801 26 00

5804

5804 10 11
to
5804 10 90

5804 10 11
and
5804 10 19

5804 21 10
to
5804 29 90

Without  prejudice  to  the  provisions  laid  down  in  this  section  concerning  the  classification
of articles composed of two or more textile materials, it should be noted that in the case of
chenille fabrics, only the textile materials making up the pile of the chenille yarn are to be
taken  into  consideration.

Imitations  of  velvet  or  plushes  made  on  knitting  machines  fall  within  heading
No  5907 00 00  or  in  chapter  60,  as  the  case  may  be.

Of  cotton

See  the  HS  Explanatory  Notes  to  subheading  5801 22  and  5801 32.

Tulles  and  other  net  fabrics,  not  including  woven,  knitted  or  crocheted  fabrics;
lace  in  the  piece,  in  strips  or  in  motifs,  other  than  fabrics  of  heading  No  6002

Tulles  and  other  net  fabrics

See  the  HS  Explanatory  Notes  to  heading  No  5804,  (I).

Imitation tulle made on knitting machines (the Raschel machine, for example) falls within
chapter  60.

Plain

For  the  purpose  of  these  subheadings,  plain  tulles  and  other  net  fabrics  are  those  which
have  a  single  series  of  regular  meshes  of  the  same  shape  and  size  over  the  whole  surface,
with  no  pattern  or  filling-in  of  the  meshes.  In  applying  this  definition  no  account  is  to  be
taken  of  any  minor  open  spaces  which  are  inherent  in  the  formation  of  the  meshes.

Mechanically made lace

See  the  HS  Explanatory  Notes  to  heading  No  5804,  (II).

See  the  HS  Explanatory  Notes  to  subheadings  5804 21,  5804 29  and  5804 30  for  the
distinction  between  hand-made  lace  and  mechanically  made  lace.

Care should be taken to ensure that knitted fabric closely resembling lace, and in fact sold
as  lace  in  the  trade,  is  not  classified  in  heading  No  5804.  Such  fabric  is  manufactured  on
Raschel machines and may be recognized from the fact that the openwork is formed by the
intersection  of  meshes  resembling  warp  knitting  and  not  by  warp  threads  (straights)  and
weft  threads  (slants).

For the filling of the opaque spaces of the design, the thread used is inserted in the meshes
which form the sides of the small hexagons of the openwork where it is held in place by a
type of chain stitch. The opencork does not therefore cease where the design begins; on the
contrary  it  forms  the  support  for  it  (which  is  not  always  the  case  in  mechanically  made
lace).

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The  indications  given  in  the  HS  Explanatory  Notes  to  subheadings  5804 21,  5804 29  and
5804 30  which  enable  mechanically  made  lace  to  be  recognized  are  also  valid  for  Raschel
‘lace’:  meshes  or  parts  of  meshes  remain  after  cutting  into  strips,  the  flow  of  the  outline
threads  and  design  threads,  and  the  mechanical  regularity  of  any  defects,  etc.

Nevertheless,  for  classification  purposes,  fabric  obtained  from  a  Raschel  machine  is
regarded  as  knitted  and  must  therefore  be  classified  in  chapter  60.

Fabric imitating point lace (guipure) which has been produced in the same way as chemical
embroidery  is  not  classified  as  mechanically  made  lace  and  falls  within  heading
No  5810.

Narrow  woven  fabrics,  other  than  goods  of  heading  No  5807;  narrow  fabrics
consisting  of  warp  without  weft  assembled  by  means  of  an  adhesive  (bolducs)

Other  woven  fabrics,  containing  by  weight  5 %  or  more  of  elastomeric  yarn  or  rubber
thread

See  Subheading  Note  1  (a)  to  this  section  for  the  definition  of  the  term  ‘elastomeric
yarn’.

5806

5806 20 00

5806 31 10

With  real  selvedges

Narrow  woven  fabrics  with  real  selvedges  are  those  consisting  of  warp  and  weft,  whose
two longitudinal edges are formed by turning the weft thread. Since the thread is moved on
without  interruption,  unravelling  is  prevented.

5806 32 10

With  real  selvedges

See  the  Explanatory  Notes  to  subheading  5806 31 10.

5806 40 00

Fabrics  consisting  of  warp  without  weft  assembled  by  means  of  an  adhesive  (bolducs)

See  the  HS  Explanatory  Notes  to  heading  No  5806,  (B).

5810

Embroidery  in  the  piece,  in  strips  or  in  motifs

5810 10 10
and
5810 10 90

Embroidery  without  visible  ground

See  the  HS  Explanatory  Notes  to  subheading  5810 10.

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CHAPTER  59

IMPREGNATED,  COATED,  COVERED  OR  LAMINATED  TEXTILE  FABRICS;  TEXTILE  ARTICLES  OF  A
KIND  SUITABLE  FOR  INDUSTRIAL  USE

General

For  the  classification  within  headings,  of  articles  composed  of  two  or  more  textile  materials,  see  the  General
Explanatory  Notes  to  this  section.

5911

Textile  products  and  articles,  for  technical  uses,  specified  in  note  7  to  this
chapter

This  heading  covers  textile  products,  as  defined  in  the  HS  Explanatory  Notes  to  this
heading, whether in the piece or cut, as specifically listed in Note 7 (a) to this chapter, as
well as textile articles (other than those of heading Nos 5908 00 00  to  5910 00 00)  cut  to
shape,  other  than  rectangular,  assembled  or  otherwise  made  up,  for  technical  uses,
obtained  from  products  in  the  piece  referred  to  above  or  from  other  textile  products.

For  the  scope  of  the  term  ‘textile  fabrics’  see  Note  1  to  this  chapter.

5911 10 00

Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber,
leather  or  other  material,  of  a  kind  used  for  card  clothing,  and  similar  fabrics  of  a  kind
used  for  other  technical  purposes,  including  narrow  fabrics  made  of  velvet  impregnated
with  rubber,  for  covering  weaving  spindles  (weaving  beams)

The  products  of  this  subheading  must  be  in  the  piece,  or  cut  simply  to  length  or  to
rectangular  shape;  if  in  any  other  form,  they  fall  within  subheading  5911 90 10  or
5911 90 90.

The  expression  ‘similar  fabric  for  other  technical  purposes’  means  only  textile  fabrics,  felt
and  felt-lined  woven  fabric,  combined  with  other  materials  (e.g.,  rubber,  leather)  as
indicated  in  the  subheading  title.  Such  fabrics  include  printing  blankets,  combined  with
rubber, which are used to cover rotary cylinders and which are of a weight of 1 500 g/m2
or  less  (irrespective  of  the  respective  proportions  of  textile  material  and  rubber)  or  of  a
weight  greater  than  1 500  g/m2  if  they  contain  more  than  50 %  by  weight  of  textile
material.  Blankets  of  a  weight  greater  than  1 500  g/m2  and  containing  at  least  50 %  by
weight  of  rubber  fall  within  heading  No  4008.

This  subheading  also  covers  transmission  or  conveyor  belting,  consisting  of  one  or  more
sheet-woven strips of plaiting material sandwiched between two strips of polyamide fabric,
the strips of plaiting material acting merely as a strengthening element, all the strips being
heat-bonded by means of an adhesive, with a thickness of less than 3 mm, of indeterminate
length  or  cut  to  length.  Belting  of  this  kind,  either  of  a  thickness  of  3  mm  or  more,  or
endless  or  fitted  with  fasteners,  falls  within  heading  No  5910 00 00.

This  subheading  does  not  cover  single  warp  and  weft  textile  fabrics  coated  with  plastics
(heading  No  5903)  or  with  rubber  (heading  No  4008  or  5906).

5911 20 00

Bolting  cloth,  whether  or  not  made  up

See  the  HS  Explanatory  Notes  to  heading  No  5911,  (A),  (2).

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These fabrics may be in the piece or made up according to intended use (for example, cut
to  shape,  trimmed  with  tapes,  furnished  with  metal  eyelets).

When  presented  in  the  piece,  these  fabrics  must  be  marked  as  follows  (see  Article  25  of
Commission  Regulation  (EEC)  No  2454/93  (OJ  L  253,  11.10.1993,  p.  1)).

A mark consisting of a rectangle and its diagonals must be reproduced at regular intervals
along  both  edges  of  the  fabric  —  without  encroaching  on  the  selvedges  —  in  such  a  way
that the distance between two consecutive marks, measured between the adjacent ends, of
the rectangles, is not more than 1 m and that the marks on one edge are staggered so as to
be half way between those on the other edge (the centre of each mark must be equidistant
from  the  centre  of  the  two  nearest  marks  on  the  opposite  edge).  Each  mark  is  to  be  so
positioned  that  the  long  sides  of  the  rectangle  are  parallel  to  the  warp  of  the  fabric  (see
sketch  below).

5911 90 10
and
5911 90 90

The thickness of the lines forming the sides of the rectangle must be 5 mm, and that of the
diagonals 7 mm. The rectangle measured from the outer edge of the lines must be at least
8  cm  in  length  and  5  cm  in  width.

The marks must be printed in a single colour contrasting with the colour of the fabric and
must  be  indelible.

This  subheading  does  not  include  frames  for  screen  printing,  consisting  of  a  fabric
mounted  on  a  support  (subheading  5911 90 90),  hand  sieves  and  hand  riddles  (heading
No  9604 00 00).

Other

These  subheadings  cover  the  textile  products  enumerated  in  the  HS  Explanatory  Notes  to
heading  No  5911,  (A),  with  the  exception  of  the  textile  fabrics  specified  in  subheadings
5911 10 00,  5911 20 00  and  5911 40 00,  together  with  the  articles  listed  in  the  HS
Explanatory  Notes  to  heading  No  5911,  (B),  with  the  exception  of  made-up  bolting  cloth
falling within subheading 5911 20 00 and articles falling within subheadings 5911 31 11 to
5911 32 90.

See the HS Explanatory Notes to subheading 5911 90 for the classification of articles made
up  of  joined  spirals  of  monofilament,  having  similar  uses  to  textile  fabrics  and  felts  of  a
kind  used  in  paper-making  or  similar  machines.

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CHAPTER  60

KNITTED  OR  CROCHETED  FABRICS

General

For  the  classification  within  headings,  of  articles  composed  of  two  or  more  textile  materials,  see  the  general
Explanatory  Notes  to  this  section.

6002

Other  knitted  or  crocheted  fabrics

In  addition  to  the  fabrics  mentioned  in  the  HS  Explanatory  Notes  to  heading  No  6002,
this  heading  also  includes:

1. certain  openwork  fabrics  produced  on  knitting  or  corcheting  machines  (warp  knitting
machines, including Raschel machines) intended mainly for making up net curtains and
drapes;

2.

imitation  tulle  and  imitation  lace  made  on  a  knitting  or  crocheting  machine,  most
frequently on a Raschel machine (see the Explanatory Notes to heading No 5804). Like
machine-made lace, imitation lace is often produced in pieces of a certain width, which
can be cut into strips during the finishing process. These strips of indeterminate length
remain  in  this  heading  provided  they  have  straight,  parallel  edges;

3.

imitation  net,  in  knitted  or  crocheted  fabric,  intended  for  making  string  bags  or  other
articles.

Of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or
rubber  thread

See  Subheading  Note  1 (a)  to  this  section  for  the  definition  of  the  term  ‘elastomeric
yarn’.

Of  a  width  exceeding  30  cm,  containing  by  weight  5 %  or  more  of  elastomeric  yarn  or
rubber  thread

See  Subheading  Note  1 (a)  to  this  section  for  the  definition  of  the  term  ‘elastomeric
yarn’.

6002 10 10
and
6002 10 90

6002 30 10
and
6002 30 90

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ARTICLES  OF  APPAREL  AND  CLOTHING  ACCESSORIES,  KNITTED  OR  CROCHETED

CHAPTER  61

General

1. For  the  classification,  within  headings,  of  articles  composed  of  two  or  more  textile  materials,  see  the  General

Explanatory  Notes  to  this  section.

2. For  the  classification  of  garments  put  up  in  sets  for  retail  sale,  see  Note  13  to  this  section.

3. When a component of a suit or an ensemble of heading No 6103 or 6104 has applied trimmings or decorations
which  are  not  found  on  the  other  component  or  components,  all  these  garments  remain  classified  as  suits  or
ensembles  as  long  as  these  trimmings  or  decorations  are  of  minor  importance  and  are  limited  to  one  or  two
places  on  the  garment  (e.g.,  on  the  collar  and  the  sleeve  ends  or  on  the  lapels  and  pockets).

However,  when  these  decorations  are  produced  during  the  knitting  of  the  garment,  classification  as  suits  or
ensembles  is  excluded,  except  when  the  decoration  is  a  logo  or  other  similar  symbol.

6101

6102

6104

6104 41 00
to
6104 49 00

6104 51 00
to
6104 59 00

Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets),
wind-cheaters,  wind-jackets  and  similar  articles,  knitted  or  crocheted,  other  than
those  of  heading  No  6103

The  Explanatory  Notes  to  subheadings  6201 91 00  to  6201 99 00  apply,  mutatis
mutandis.

Women’s  or  girls’  overcoats,  car-coats,  capes,  cloaks,  anoraks  (including  ski-
jackets),  wind-cheaters,  wind-jackets  and  similar  articles,  knitted  or  crocheted,
other  than  those  of  heading  No  6104

The  Explanatory  Notes  to  subheadings  6201 91 00  to  6201 99 00  apply,  mutatis
mutandis.

Women’s  or  girls’  suits,  ensembles,  jackets,  blazers,  dresses,  skirts,  divided  skirts,
trousers,  bib  and  brace  overalls,  breeches  and  shorts  (other  than  swimwear),
knitted  or  crocheted

Dresses

The term ‘dresses’ means garments intended to cover the body, normally starting from the
shoulders  and  possibly  extending  to  the  ankles  or  below,  with  or  without  sleeves.  It  must
be  possible  to  wear  them  without  at  the  same  time  having  to  wear  any  other  garment.
Where  the  upper  part  of  such  garments  consists  of  braces  together  with  bibs  on  the  front
or the front and the back, they are considered to be dresses only if the dimensions, the cut
and the position of the said bibs enable them to be worn as stated above. If this is not the
case,  these  garments  are  to  be  classified  as  skirts  within  subheadings  6104 51 00  to
6104 59 00.

Skirts  and  divided  skirts

The  term  ‘skirts’  means  garments  intended  to  cover  the  lower  part  of  the  body,  normally
starting  at  the  waist  and  possibly  extending  to  the  ankles  or  below.  Skirts  are  garments
which  have  to  be  worn  with  at  least  one  other  garment  such  as  a  T-shirt,  shirt,  blouse,
shirt-blouse, pullover or any similar garment intended to cover the upper part of the body.
Where  such  garments  have  braces,  they  do  not  cease  essentially  to  be  skirts.

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Where,  in  addition  to  braces,  they  have  bibs  at  the  front  and/or  on  the  back,  such
garments remain classified as skirts under these subheadings if the dimensions, the cut and
the position of the said bibs are not sufficient to enable the garments to be worn without a
garment  of  the  abovementioned  types.  Divided  skirts  are  garments  with  the  above
characteristics  but  which  cover  the  legs  separately.  They  have  a  cut  and  width  which
distinguishes  them  from  shorts  or  trousers.

6106

Women’s  or  girls’  blouses,  shirts  and  shirt-blouses,  knitted  or  crocheted

Blouses

Blouses  for  women  or  girls  are  lightweight  garments  intended  to  cover  the  upper  part  of
the  body,  of  fancy  design  and  usually  of  a  loosefitting  cut,  with  or  without  a  collar,  with
or  without  sleeves,  with  any  type  of  neckline  or  at  least  shoulder  straps,  with  buttons  or
other  means  of  fastening,  the  absence  of  buttons  or  fastening  being  permitted  only  in  the
case of a very low-cut garment, with or without decorative trimmings such as ties, jabots,
cravats,  lace  or  embroidery.

Shirts  and  shirt-blouses

Shirts  and  shirt-blouses  for  women  or  girls  are  garments  intended  to  cover  the  upper  part
of the body with a full or partial opening from the neckline, with sleeves, generally with a
collar,  with  or  without  pockets,  but  excluding  pockets  below  the  waist.  The  cut  of  these
garments  is  based  on  that  of  shirts  for  men  or  boys  and  thus  the  opening  is  generally
situated  at  the  front.  The  two  parts  of  the  opening  close  or  overlap  right  over  left.

By application of Note 9 to this chapter shirts and shirt-blouses of this heading may have
an  opening  whose  edges  do  not  overlap.

The garments of this heading go below the waist, blouses generally being shorter than the
other  garments  mentioned  above.

This heading does not include garments which, given their length, are identifiable for wear
as  dresses.

6107

Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns
and  similar  articles,  knitted  or  crocheted

6107 21 00
to
6107 29 00

Nightshirts  and  pyjamas

These subheadings include men’s or boys’ pyjamas, knitted or crocheted, which — by their
general  appearance  and  nature  of  the  fabric  —  are  identifiable  as  intended  for  wear
exclusively  or  mainly  as  nightwear.

Pyjamas  consist  of  two  garments,  namely:

— a  garment  intended  to  cover  the  upper  part  of  the  body,  generally  a  jacket-type

garment,

— a  garment  consisting  of  trousers  or  shorts  of  simple  cut,  with  no  opening  or  with  an

opening  at  the  front.

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The  components  of  these  pyjamas  must  be  of  corresponding  or  compatible  size  and  of
matching  cut,  constituent  fabric,  colours,  decorations  and  degree  of  finish  to  show  clearly
that  they  are  designed  to  be  worn  together  by  one  person.

Pyjamas  must  be  identifiable  as  being  comfortable  for  wear  as  nightwear  by:

6108

6108 31 10
to
6108 39 00

— the  nature  of  the  fabric,

— their  generally  loose-fitting  cut,  and

— the  absence  of  uncomfortable  features  such  as  large  or  bulky  buttons  and  excessive

applied  decorations.

One-piece nightwear of the overall type covering both the upper part and the lower part of
the  body  and  enveloping  each  leg  separately  are  classified  in  subheadings  6107 91 10  to
6107 99 00.

Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés,
bathrobes,  dressing  gowns  and  similar  articles,  knitted  or  crocheted

Nightdresses  and  pyjamas

These  subheasings  include  women’s  or  girls’  pyjamas,  knitted  or  crocheted,  which  —  by
their  general  appearance  and  nature  of  the  fabric  —  are  identifiable  as  intended  for  wear
exclusively  or  mainly  as  nightwear.

Pyjamas  consist  of  two  garments,  namely:

— a  garment  intended  to  cover  the  upper  part  of  the  body,  generally  a  jacket-type

garment,  or  pullover  or  similar  type  of  garment,

— a  garment  consisting  of  trousers  or  shorts  of  simple  cut,  whether  or  not  with  an

opening.

The  components  of  these  pyjamas  must  be  of  corresponding  or  compatible  size  and  of
matching  cut,  constituent  fabric,  colours,  decorations  and  degree  of  finish  to  show  clearly
that  they  are  designed  to  be  worn  together  by  one  person.

Pyjamas  must  be  identifiable  as  being  comfortable  for  wear  as  nightwear  by:

— the  nature  of  the  fabric,

— their  generally  loose-fitting  cut,  and

— the  absence  of  uncomfortable  features  such  as  large  or  bulky  buttons  and  excessive

applied  decorations.

Sets  of  garments  known  as  ‘babydolls’  which  consist  of  a  very  short  nightdress  and
matching  briefs  are  also  considered  to  be  pyjamas.

One-piece nightwear of the overall type covering both the upper part and the lower part of
the  body  and  enveloping  each  leg  separately  are  classfied  in  subheadings  6108 91 10  to
6108 99 90.

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6109

T-shirts,  singlets  and  other  vests,  knitted  or  crocheted

Garments  of  the  type  mentioned  in  Additional  Note  2  to  this  chapter,  having  a  partial
front opening at the neckline, fastened or merely overlapping at all, are excluded from this
heading.  These  generally  fall  within  heading  No  6105  or  6106,  as  appropriate,  in
accordance  with  the  provisions  of  Notes  4  and  9  to  this  chapter,  or  for  men’s  or  boys’
sleeveless  garments,  heading  No  6114,  in  accordance  with  the  provisions  of  the  second
sentence  of  Note  4  to  this  chapter.

6110

Jerseys,  pullovers,  cardigans,  waistcoats  and  similar  articles,  knitted  or  crocheted

This  heading  covers  garments  intended  to  cover  the  upper  part  of  the  body,  with  or
without  sleeves,  with  any  type  of  neckline,  with  or  without  collar,  with  or  without
pockets.

These  garments  generally  have  welts  or  ribbing  at  the  bottom,  around  the  opening,  the
sleeve-ends  or  the  armholes.

They can be made of any type of knitted or crocheted material, including light or fine-knit
fabrics,  of  any  textile  fibre.

They  may  have  any  form  of  decoration,  including  lace  or  embroidery.

The  following  are  examples  of  garments  falling  within  this  heading:

1.

2.

jerseys and pullovers including sweatshirts (with a vee neck, crew neck, round or boat
neck or with a roll, polo or turtle neck) that are put on by being pulled over the head
and  generally  have  neither  an  opening  in  the  neckline  nor  a  fastening  system;

similar  garments  to  those  of  the  previous  subparagraph,  with  or  without  collar,  but
having  a  partial  opening  at  the  neckline,  for  example,  at  the  front  or  on  the  shoulder,
which  is  closed  by  buttons  or  other  means  of  fastening;

3. waistcoats and cardigans which have a full length opening in the front with or without

buttons  or  other  means  of  fastening,  with  or  without  collar;

4.

sets of garments known as twinsets consisting of a pullover with or without sleeves and
a  cardigan  with  long  or  short  sleeves.  These  garments  must  be  of  corresponding  sizes
and of the same material and colours. Patterns and decoration when present, must also
be  the  same  on  both  garments;

5. garments described in any of the previous indents made of light-weight material of the
type used for T-shirts or similar garments, having a drawstring, a ribbed waistband or
other  means  of  tightening  at  the  bottom.

This  heading  does  not  include:

(a) women’s  or  girls’  blouses  (heading  No  6106);

(b) anoraks, wind-cheaters, wind-jackets and similar articles (heading No 6101 or 6102 as

appropriate);

(c) T-shirts,  singlets  and  other  vests  (heading  No  6109).

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6110 20 10

Lightweight  fine  knit  roll,  polo  or  turtle  neck  jumpers  and  pullovers

The following garments are considered as lightweight roll, polo or turtle neck jumpers and
pullovers: lightweight close fitting, fine knit garments covering the upper part of the body,
in  one  or  more  colours,  with  or  without  sleeves  and  having  a  roll,  polo  or  turtle  neck
without  opening.

The  term  ‘fine  knit’  means  fine  knitting  comprising  at  least  12  stitches  per  cm  both
horizontally  and  vertically  counted  on  one  side  of  a  sample  measuring  10  cm  by  10  cm.

Lightweight  roll,  polo  or  turtle  neck  jumpers  and  pullovers  are  usually  knitted  in  single
jersey  (plain  knit),  ribbed  knit  (1 × 1)  or  interlock.

Single  jersey  (plain  knit)  is  the  simplest  form  of  weft  knit  (Figure  1),  the  stitches  on  the
face  appearing  as  small  V’s  or  inverted  V’s  (Figure  2)  and  those  on  the  reverse  as
interconnected  loops  (Figure  3).

Figure  1
Single jersey
(plain  knit)

(a)  face

(b)  reverse

Figure  2
Single jersey
(plain  knit)
face

Figure  3
Single jersey
(plain  knit)
reverse

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Fine knit of the ribbed 1 plain × 1 purl type (Figure 4), comprises alternatively in each row
a  plain  stitch  and  a  purl  stitch  (Figure  5);  so  that  longitudinally  on  one  side  of  the  fabric
there  are  ribs  which  correspond  to  troughs  on  the  other  side.  The  two  surfaces  of  the
knitted  fabric  have  the  same  appearance  (Figures  6  and  7).

Figure  4
Ribbed  1  plain × 1  purl

Figure  5
Ribbed  1  plain × 1  purl

Figure  6
Ribbed  1  plain × 1  purl
face

Figure  7
Ribbed  1  plain × 1  purl
reverse

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Interlock is a double ribbed knit, which is identical in appearance on both sides. This effect
is  achieved  by  interlocking  stitches  from  two  1  by  1  ribs  (Figure  8),  so  that  on  either  side
of  the  fabric  a  stitch  from  one  rib  alternates  with  a  stitch  from  the  corresponding  rib  on
the  other  side  of  the  fabric  (Figure  9).  The  ribs  on  the  one  side  of  the  fabric,  therefore,
correspond  to  the  ribs  on  the  other  side  (Figures  10  and  11).

Figure  8
Interlock

Figure  9
Interlock

Figure  10
Interlock
face

Figure  11
Interlock
reverse

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6110 30 10

Lightweight  fine  knit  roll,  polo  or  turtle  neck  jumpers  and  pullovers

See  the  Explanatory  Notes  to  subheading  6110 20 10.

6111

Babies’  garments  and  clothing  accessories,  knitted  or  crocheted

See  Note  6 (a)  to  this  chapter.

This  heading  covers  a  range  of  garments  which  in  general  are  intended  for  infants  of  less
than  18  months.  They  include:  coats,  cloaks,  quilted  wraps,  pixie  suits,  dressing  gowns,
two-piece  suits,  rompers,  trousers,  over-trousers,  knickerbockers,  play-suits,  waistcoats,
wind-jackets, dresses, skirts, boleros, jackets, anoraks, capes, tunics, blouses, shirt-blouses,
shorts,  etc.

Some  of  these  garments  are  clearly  layette  articles  and  are  therefore  classified  in  this
heading  whatever  their  dimensions.

This  heading  therefore  includes:

1. christening  robes  and  gowns;

2.

‘bournous  capes’:  small  sleeveless  robes  with  hoods;

3. pixie  suits:  garments  with  hoods  and  sleeves,  forming  both  a  coat  and  a  bag

(completely  closed  at  the  bottom);

4.

sleeping  bags  with  sleeves  or  arm-holes.

Other  garments  are  classified  in  this  heading  only  when  they  are  of  a  size  suitable  for
young  children  of  a  body  height  not  exceeding  86  cm  (commercial  size  86).

6112

Track  suits,  ski  suits  and  swimwear,  knitted  or  crocheted

6112 11 00
to
6112 19 00

6117

6117 80 10
and
6117 80 90

Track  suits

See  the  HS  Explanatory  Notes  to  heading  No  6112,  (A).

Other  made  up  clothing  accessories,  knitted  or  crocheted;  knitted  or  crocheted
parts  of  garments  or  of  clothing  accessories

Other  accessories

See  the  HS  Explanatory  Notes  to  heading  No  6117,  (12).

These  subheadings  include  knitted  head-bands  and  wristbands  of  the  type  used  by
sportsmen  and  sportswomen  to  absorb  perspiration  and  knitted  earmuffs,  whether  or  not
linked.

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ARTICLES  OF  APPAREL  AND  CLOTHING  ACCESSORIES,  NOT  KNITTED  OR  CROCHETED

CHAPTER  62

General

1. For  the  classification,  within  headings,  of  articles  composed  of  two  or  more  textile  materials,  see  the  General

Explanatory  Notes  to  this  section.

2. For  the  classification  of  garments  put  up  in  sets  for  retail  sale,  see  Note  13  to  this  section.

3. When a component of a suit or an ensemble of heading No 6203 or 6204 has applied trimmings or decorations
which  are  not  found  on  the  other  component  or  components,  all  these  garments  remain  classified  as  suits  or
ensembles  as  long  as  these  trimmings  or  decorations  are  of  minor  importance  and  are  limited  to  one  or  two
places  on  the  garment  (e.g.,  on  the  collar  and  the  sleeve  ends  or  on  the  lapels  and  pockets).

However,  when  these  decorations  are  produced  during  the  weaving  of  the  garment,  classification  as  suits  or
ensembles  is  excluded,  except  when  the  decoration  is  a  logo  or  other  similar  symbol.

4. This chapter includes items of industrial and occupational clothing which are referred to in subheadings of the
combined nomenclature and which because of their general aspect (simple or special cut or design related to the
function of the garment) and the nature of their fabric, which is generally tough and non-shrink, make it clear
that they are designed to be worn solely or mainly in order to provide protection (physical or health) for other
clothing  and/or  persons  during  industrial,  professional  or  domestic  activities.

Generally,  clothing  of  this  type  does  not  incorporate  decoration.  For  this  purpose  descriptions  and  symbols
referring  to  the  activity  carried  out  are  not  considered  to  be  decoration.

Clothing  of  this  type  is  made  of  cotton,  synthetic  or  artificial  fibres,  or  of  a  mixture  of  these  textile
materials.

In  order  to  increase  their  strength,  the  two  types  of  stitching  the  most  often  used  when  they  are  made  up  are
the  ‘safety’  seam  and  the  double  seam.

Industrial and occupational garments are most often fastened by means of zips, press studs, ‘velcro’ strips or a
crossed  or  knotted  closure  using  laces  or  similar.

Clothing of this type may include pockets which are generally stitched on. Slit projets are generally made of the
same  fabric  as  that  of  the  garment  and  are  not  lined  in  the  same  way  as  other  items  of  clothing.

Mention  may  be  made  among  industrial  and  occupational  clothing  of  clothing  used  by  mechanics,  factory
workers, bricklayers, farmers, etc., which are generally two-piece garments, overalls, bib and brace overalls and
trousers. For other activities these may be aprons, dust coats, etc. (for doctors, nurses, charwomen,hairdressers,
bakers,  butchers,  etc.)

Only  garments  of  a  commercial  size  of  158  (height  of  body  =  158  cm)  or  more  should  be  considered  to  be
industrial  and  occupational  garments.

Uniform and other similar official garments (judge’s gowns, church vestments, for example) are not considered
to  be  industrial  and  occupational  garments.

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6201

6201 11 00
to
6201 19 00

Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets),
wind-cheaters,  wind-jackets  and  similar  articles,  other  than  those  of  heading
No  6203

Overcoats,  raincoats,  car-coats,  capes,  cloaks  and  similar  articles

These  subheadings  include  garments  known  as  parkas  which  are  distinctively  styled
garments  designed  to  provide  protection  against  the  cold,  wind  and  rain.  They  are  loose
fitting  outer  garments  with  long  sleeves.  Parkas  of  these  subheadings  are  made  from
non-lightweight,  close-woven  fabrics  other  than  those  referred  to  in  heading  No  5903,
5906  or  5907 00.  Parkas  vary  in  length  from  mid-thigh  to  knee.

6201 91 00
to
6201 99 00

Parkas  must  also  have  all  the  following  features:

— a  hood;

— a  complete  opening  at  the  front  fastened  by  a  zip,  press-studs  or  velcro,  often  covered

by  a  protective  flap;

— a  lining  which  is  normally  quilted  or  of  simulated  fur  fabric;

— a  drawstring  or  other  tightening  facility  at  the  waist,  except  for  a  belt;

— outer  pockets.

Other

These  subheadings  include  anoraks,  wind-cheaters,  wind-jackets  and  similar  articles  as
described  below:

1. Anoraks  (including  ski-jackets)  and  similar  articles

Anoraks are garments designed to protect against wind, cold and rain. They have many
features in common with parkas but differ, among other things, as regards their length.
This  can  vary  from  well  below  waist  length  to  mid-thigh,  but  not  further  down.

Anoraks  of  these  subheadings  are  made  from  close-woven  fabrics  (other  than  those
referred  to  in  heading  No  5903,  5906  or  5907 00).

Anoraks  have  the  following  features:

— a  hood  (sometimes  concealed  in  the  collar  of  the  garment);

— a  complete  opening  at  the  front  fastened  by  a  zip,  press-studs  or  velcro,  often

covered  by  a  protective  flap;

— a  lining  (which  may  be  quilted  or  padded);

— a  long  sleeves.

In  addition,  anoraks  usually  have  at  least  one  of  the  following:

— a drawstring or other means of tightening at the waist and/or at the bottom of the

garment;

— sleeve-ends,  close-fitting,  elasticated  or  tightened  by  some  other  means;

— a  collar;

— pockets.

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In  relation  to  anoraks,  the  term  ‘and  similar  articles’  includes:

(a) Garments  which  have  the  features  of  an  anorak  except  for  either:

— a  hood,  or

— a lining.

It  also  includes  garments  defined  above  as  anoraks  which  have  only  a  partial
opening and fastening system at the front. It does not include garments which have
neither  a  hood  nor  a  lining.

(b) Garments without a lining which have long sleeves and may extend well below the
hips  but  not  beyond  mid-thigh.  They  are  made  from  close-woven  textile  fabrics
(other  than  those  referred  to  in  heading  No  5903,  5906,  or  5907 00)  and  are
proofed  or  treated  to  provide  adequate  protection  particularly  against  the  rain.

They  have  a  hood  but  generally  do  not  open  for  the  full  length  of  the  garment  at
the  front.  Where  there  is  only  a  partial  opening  a  fastening  system  may  not  be
present  but,  in  that  case,  a  protective  gusset  must  be  incorporated  at  the  opening.
They usually have elastication or a tightening facility at the sleeve ends and bottom
of  the  garment.

Garments  which  would  otherwise  be  covered  by  the  term  ‘anoraks  (including
ski-jackets)  and  similar  articles’  but  have  neither  a  hood  nor  a  lining  could  however
be  covered  by  the  term  ‘and  similar  articles’  when  this  is  used  in  relation  to
wind-cheaters.

2. Wind-cheaters,  wind-jackets  and  similar  articles

(a) Wind-cheaters  are  garments  designed  to  afford  some  protection  against  the
weather.  They  extend  to  the  hips  or  just  below.  They  are  made  from  close-woven
fabrics.  They  are  usualy  shower-proof  but  unlike  anoraks  they  do  not  have  a
hood.

Wind-cheaters  have  the  following  features:

— long sleeves;

— a  complete  opening  at  the  front  fastened  by  a  zip;

— a  lining,  neither  quilted  nor  padded;

— a  collar;

— a  means  of  tightening  the  lower  part  of  the  garment  (normally  at  the

bottom).

In addition their sleeve-ends may be close fitting, elasticated or tightened by some
other  means.

(b) Wind-jackets (commonly referred to as ‘blousons’) are outer garments covering the
upper part of the body. They are usually of a full, loose-fitting cut which gives the
garment  a  bloused  look,  and  extend  to  the  waist  or  just  below.  They  have  long
sleeves  which  extend  below  the  bottom  of  the  garment.  The  textile  fabrics  from
which  they  are  made  need  not  be  weather-protective.

Wind-jackets  have  the  following  features:

— a  close-fitting  neckline,  with  or  without  a  collar;

— a  complete  or  partial  opening  at  the  front  with  any  means  of  fastening;

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— sleeve-ends,  normally  close-fitting,  elasticated  or  tightened  by  some  other

means;

— elastication  or  some  other  form  of  tightening  at  the  bottom  of  the  garment.

In  addition  wind-jackets  may  have:

— outer  pockets;  and/or

— a  lining;  and/or

— a  hood.

In  relation  to  wind-jackets  the  term  ‘and  similar  articles’  includes  garments  which
have  all  the  features  described  at  (b)  above  except  for  one  of  the  following:

— no  close-fitting  necklines;  or

— no  opening  at  the  front,  with  a  close-fitting  or  other  neckline;  or

— an  opening  at  the  front  with  no  means  of  fastening.

These  subheadings  exclude:

(a) overcoats,  raincoats,  car-coats,  capes,  cloaks  and  similar  articles  falling  within

subheadings  6201 11 00  to  6201 19 00;

(b) coats, raincoats, car-coats, capes, cloaks and similar articles falling within subheadings

6202 11 00  to  6202 19 00;

(c)

jackets  and  blazers  falling  within  subheadings  6203 31 00  to  6203 39 90  or
6204 31 00  to  6204 39 90;

(d) anoraks,  wind-cheaters,  waister  jackets  and  the  like,  of  textile  fabrics  of  heading
No  5903,  5906  or  5907 00,  or  of  nonwovens  of  heading  No  5603 00,  falling  within
heading  No  6210.

Women’s  or  girls’  overcoats,  car-coats,  capes,  cloaks,  anoraks  (including  ski-
jackets),  wind-cheaters,  wind-jackets  and  similar  articles,  other  than  those  of
heading  No  6204

Overcoats,  raincoats,  car-coats,  capes,  cloaks  and  similar  articles

The  Explanatory  Notes  to  subheadings  6201 11 00  to  6201 19 00  apply,  mutatis
mutandis.

Other

The  Explanatory  Notes  to  subheadings  6201 91 00  to  6201 99 00  apply,  mutatis
mutandis.

Women’s  or  girls’  suits,  ensembles,  jackets,  blazers,  dresses,  skirts,  divided  skirts,
trousers,  bib  and  brace  overalls,  breeches  and  shorts  (other  than  swimwear)

Dresses

The  Explanatory  Notes  to  subheadings  6104 41 00  to  6104 49 00  apply,  mutatis
mutandis.

Skirts  and  divided  skirts

The  Explanatory  Notes  to  subheadings  6104 51 00  to  6104 59 00  apply,  mutatis
mutandis.

6202

6202 11 00
to
6202 19 00

6202 91 00
to
6202 99 00

6204

6204 41 00
to
6204 49 90

6204 51 00
to
6204 59 90

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Women’s  or  girls’  blouses,  shirts  and  shirt-blouses

Blouses

Blouses  for  women  or  girls  are  lightweight  garments  intended  to  cover  the  upper  part  of
the  body,  of  fancy  design  and  usually  of  a  loosefitting  cut,  with  or  without  a  collar,  with
or without sleeves, with any type of neckline or at least shoulderstraps, with or without an
opening.  They  can  also  have  trimmings  such  as  ties,  jabots,  cravats,  lace  or  embroidery.

Shirts  and  shirt-blouses

The  provisions  of  the  Explanatory  Note  to  heading  No  6106  for  women’s  or  girls’  shirts
and  shirt-blouses,  knitted  or  crocheted  apply,  mutatis  mutandis,  to  the  shirts  and
shirt-blouses  of  this  heading.

The garments of this heading go below the waist, blouses generally being shorter than the
other  garments  mentioned  above.

This heading doest not include garments which, given their length, are identifiable for wear
as  dresses.

6207

Men’s  or  boys’  singlets  and  other  vests,  underpants,  briefs,  nightshirts,  pyjamas,
bathrobes,  dressing  gowns  and  similar  articles

6207 21 00
to
6207 29 00

Nightshirts  and  pyjamas

These subheadings include men’s or boys’ pyjamas, other than knitted or crocheted, which
— by their general appearance and nature  of the fabric  —  are identifiable  as  intended for
wear  exclusively  or  mainly  as  nightwear.

Pyjamas  consist  of  two  garments,  namely:

— a  garment  intended  to  cover  the  upper  part  of  the  body,  generally  a  jacket-type

garment,

— a  garment  consisting  of  trousers  or  shorts  of  simple  cut,  with  no  opening  or  with  an

opening  at  the  front.

The  components  of  these  pyjamas  must  be  of  corresponding  or  compatible  size  and  of
matching  cut,  constituent  fabric,  colours,  decorations  and  degree  of  finish  to  show  clearly
that  they  are  designed  to  be  worn  together  by  one  person.

Pyjamas  must  be  identifiable  as  being  comfortable  for  wear  as  nightwear  by:

— the  nature  of  the  fabric,

— their  generally  loose-fitting  cut,  and

— the  absence  of  uncomfortable  features  such  as  large  or  bulky  buttons  and  excessive

applied  decorations.

One-piece nightwear of the overall type covering both the upper part and the lower part of
the  body  and  envelopping  each  leg  separately  are  classified  in  subheadings  6207 91 10  to
6207 99 00.

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6208

Women’s  or  girls’  singlets  and  other  vests,  slips,  petticoats,  briefs,  panties,
nightdresses,  pyjamas,  négligés,  bathrobes,  dressing  gowns  and  similar  articles

6208 21 00
to
6208 29 00

Nightdresses  and  pyjamas

These  subheadings  include  women’s  or  girls’  pyjamas,  other  than  knitted  or  crocheted,
which  —  by  their  general  appearance  and  nature  of  the  fabric  —  are  identifiable  as
intended  for  wear  exclusively  or  mainly  as  nightwear.

Pyjamas  consist  of  two  garments,  namely:

— a  garment  intended  to  cover  the  upper  part  of  the  body,  generally  a  jacket-type

garment,  or  pullover  or  similar  type  of  garment,

— a  garment  consisting  of  trousers  or  shorts  of  simple  cut,  whether  or  not  with  an

opening.

The  components  of  these  pyjamas  must  be  of  corresponding  or  compatible  size  and  of
matching  cut,  constituent  fabric,  colours,  decorations  and  degree  of  finish  to  show  clearly
that  they  are  designed  to  be  worn  together  by  one  person.

Pyjamas  must  be  identifiable  as  being  comfortable  for  wear  as  nightwear  by:

— the  nature  of  the  fabric,

— their  generally  loose-fitting  cut,  and

— the  absence  of  uncomfortable  features  such  as  large  or  bulky  buttons  and  excessive

applied  decorations.

Sets  of  garments  known  as  ‘babydolls’  which  consist  of  a  very  short  nightdress  and
matching  briefs  are  also  considered  to  be  pyjamas.

One-piece nightwear of the overall type covering both the upper part and the lower part of
the  body  and  enveloping  each  leg  separately  are  classfied  in  subheadings  6208 91 11  to
6208 99 00.

6209

Babies’  garments  and  clothing  accessories

The  Explanatory  Notes  to  heading  No  6111  apply,  mutatis  mutandis.

6210

Garments,  made  up  of  fabrics  of  heading  No  5602,  5603,  5903,  5906  or  5907

6210 10 91

In  sterile  packs

This subheading includes nonwovens for clinical purposes, which are discarded after being
used  once.

6211

Track  suits,  ski  suits  and  swimwear;  other  garments

6211 32 31

With  an  outer  shell  of  a  single  identical  fabric

For the application of this subheading the components of a track suit must be of the same
fabric  construction,  style,  colour  and  composition;  they  also  must  be  of  corresponding  or
compatible size.

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When  a  component  of  such  a  track  suit  has  applied  trimmings  or  decorations  which  are
not found on the other component, these garments remain classified under this subheading
as long as these trimmings or decorations are of minor importance and are limited to one
or  two  places  on  the  garment  (e.g.,  on  the  collar  and  the  sleeve-ends).

However,  when  these  trimmings  or  decorations  are  produced  during  the  weaving  of  the
garment,  classification  under  this  subheading  is  excluded,  except  when  the  decoration  is  a
logo  or  other  similar  symbol.

6211 32 41
and
6211 32 42

Other

For  the  purposes  of  these  subheadings,  the  upper  and  lower  component  parts  of  a  track
suit  must  be  put  up  together  for  retail  sale.

6211 33 31

With  an  outer  shell  of  a  single  identical  fabric

See  the  Explanatory  Notes  to  subheading  6211 32 31.

6211 33 41
and
6211 33 42

Other

See  the  Explanatory  Note  to  subheadings  6211 32 41  and  6211 32 42.

6211 42 31

With  an  outer  shell  of  a  single  identical  fabric

See  the  Explanatory  Notes  to  subheading  6211 32 31.

6211 42 41
and
6211 42 42

Other

See  the  Explanatory  Note  to  subheadings  6211 32 41  and  6211 32 42.

6211 43 31

With  an  outer  shell  of  a  single  identical  fabric

See  the  Explanatory  Notes  to  subheading  6211 32 31.

6211 43 41
and
6211 43 42

6217

Other

See  the  Explanatory  Note  to  subheadings  6211 32 41  and  6211 32 42.

Other  made-up  clothing  accessories;  parts  of  garments  or  of  clothing  accessories,
other  than  those  of  heading  No  6212

6217 10 00

Accessories

The  Explanatory  Notes  to  subheadings  6117 80 10  and  6117 80 90  apply,  mutatis
mutandis.

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OTHER  MADE-UP  TEXTILE  ARTICLES;  SETS;  WORN  CLOTHING  AND  WORN  TEXTILE  ARTICLES;
RAGS

CHAPTER  63

General

For  the  classification,  within  headings,  of  articles  composed  of  two  or  more  textile  materials,  see  the  General
Explanatory  Notes  to  this  section.

6305

Sacks  and  bags,  of  a  kind  used  for  the  packing  of  goods

Some  sacks  and  bags  of  textile  material  are  classified,  for  example,  in  heading  Nos  4202
and 6307. Sacks and bags falling within heading No 4819 when made of paper fall within
this  heading  when  made  of  woven  paper  yarn.

Sacks of textile material lined with paper are generally classified within this heading, while
paper  sacks  lined  with  textile  material  fall  within  subheading  4819 40 00.

6305 10 10

Used

This subheading covers only articles which have been used at least once in the transport of
goods and which have retained clear traces of such use, for example, traces of the product
which they contained, dirt, stains, holes, tears, repair marks, overstretched seams, traces of
bindings  or  sewing  at  the  opening.

6307

Other  made  up  articles,  including  dress  patterns

6307 90 99

Other

This  subheading  includes:

1. headcovers  for  tennis  rackets,  badminton  rackets,  golf  clubs  etc.,  when  made  from
textile fabric (usually coated with plastics) whether or not they are fitted with a pocket
to contain balls. However, covers which envelop the entire racket, whether or not fitted
with  a  handle  or  a  shoulder  strap,  are  excluded  (heading  No  4202);

2.

turbans  consisting  of  a  length  of  fancy  woven  fabric  (usually  cotton  or  a  mixture
of  cotton  and  silk)  between  4  and  5  m  long  and  approximately  50  cm  wide.  They
are  hemmed  on  all  sides,  sometimes  with  fringed  ends,  and  are  normally  presented
individually  folded  and  packaged.

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SECTION  XII

FOOTWEAR,  HEADGEAR,  UMBRELLAS,  SUN  UMBRELLAS,  WALKING-STICKS,  SEAT-STICKS,
WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE
THEREWITH;  ARTIFICIAL  FLOWERS;  ARTICLES  OF  HUMAN  HAIR

CHAPTER  64

FOOTWEAR,  GAITERS  AND  THE  LIKE;  PARTS  OF  SUCH  ARTICLES

General

1. For the definition of the terms ‘outer soles’ and ‘uppers’ see the HS General Explanatory Note to this chapter,

paragraphs  (C)  and  (D).

2. The term ‘rubber’ is defined in Note 1 to chapter 40 for the purpose throughout the nomenclature; Note 3 (a)

to  this  chapter  broadens  the  scope  for  the  purpose  of  this  chapter.

3. The term ‘plastics’ is defined in Note 1 to chapter 39 for the purpose throughout the nomenclature; Note 3 (a)

to  this  chapter  broadens  the  scope  for  the  purpose  of  this  chapter.

6402

Other  footwear  with  outer  soles  and  uppers  of  rubber  or  plastics

6402 12 10
to
6402 19 00

6402 12 10
and
6402 12 90

6402 99 31
and
6402 99 39

6403

Sports  footwear

See  Subheading  Note  1  to  this  chapter.

Ski-boots,  cross-country  ski  footwear  and  snowboard  boots

These  subheadings  cover  boots  and  footwear  used  for  all  types  of  skiing.

Footwear  with  a  vamp  made  of  straps  or  which  has  one  or  several  pieces  cut  out

The  vamp  is  taken  to  mean  that  part  of  the  upper  which  covers  the  fore-part  of  the
foot.

Footwear  with  outer  soles  of  rubber,  plastics,  leather  or  composition  leather  and
uppers  of  leather

‘Leather’  is  to  be  taken  to  mean  only  skins  and  hides  of  heading  Nos  4104  to  4109  (see
Note  3  (b)  to  this  chapter).  Therefore,  footwear  with  furskin  uppers  or  with  uppers  of
composition  leather,  for  example,  is  excluded  from  this  heading  and  classified  in  heading
No  6405.

6403 12 00
and
6403 19 00

Sports  footwear

See  Subheading  Note  1  to  this  chapter.

6403 12 00

Ski-boots,  cross-country  ski  footwear  and  snowboard  boots

See  the  Explanatory  Notes  to  subheadings  6402 12 10  and  6402 12 90.

6403 59 11
to
6403 59 39

6403 99 11
to
6403 99 38

Footwear  with  a  vamp  made  of  straps  or  which  has  one  or  several  pieces  cut  out

See  the  Explanatory  Notes  to  subheadings  6402 99 31  and  6402 99 39.

Footwear  with  a  vamp  made  of  straps  or  which  has  one  or  several  pieces  cut  out

See  the  Explanatory  Notes  to  subheadings  6402 99 31  and  6402 99 39.

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6404

Footwear  with  outer  soles  of  rubber,  plastics,  leather  or  composition  leather  and
uppers  of  textile  materials

6404 11 00

Sports  footwear;  tennis  shoes,  basketball  shoes,  gym  shoes,  training  shoes  and  the  like

For  the  purposes  of  this  subheading,  the  term  ‘sports  footwear’  is  taken  to  mean  all
footwear  which  fulfill  the  conditions  set  out  in  Subheading  Note  1  to  this  chapter.

‘Shoes  similar  to  tennis  shoes,  basketball  shoes,  gym  shoes  and  training  shoes’  of  this
subheading  cover  shoes  which,  by  virtue  of  their  shape,  cut  and  look,  show  that  they  are
designed  for  a  sporting  activity,  for  example  sailing,  squash,  table-tennis,  volleyball.

All  these  shoes  have  a  non-slip  outer  sole  and  a  fastening  device  which  gives  the  foot
stability  in  the  shoe  (e.g.,  laces,  self-adhesive  fasteners).

Minor  constituents,  for  example  decorative  strips  or  stitching,  labels  (even  if  sewn  on),
embroidery,  printed  or  coloured  laces,  do  not  exclude  classification  of  these  shoes  in  this
subheading.

6406

Parts  of  footwear  (including  uppers  whether  or  not  attached  to  soles  other  than
outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings
and  similar  articles,  and  parts  thereof

Most  parts  of  footwear  included  in  this  heading  are  mentioned  in  the  HS  Explanatory
Notes  to  heading  No  6406.  This  heading  includes  wooden  soles  for  sandals  (‘health
sandals’  and  other),  without  uppers  and  without  straps,  laces  or  thongs.

See Note 2 to this chapter for a list of the articles which are not to be considered as parts
of  footwear  within  the  meaning  of  this  heading.

Parts  of  footwear  may  be  of  any  material  except  asbestos,  and  may  include  metal.

6406 99 30

Assemblies of uppers affixed to inner soles or to other sole components, but without outer
soles

This  subheading  covers  articles  not  yet  constituting  footwear,  consisting  of  uppers  of
footwear  and  one  or  more  sole  components  (especially  the  inner  sole),  but  not  yet  having
an  outer  (second)  sole.

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CHAPTER  65

HEADGEAR  AND  PARTS  THEREOF

6503 00

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of
heading  No  6501,  whether  or  not  lined  or  trimmed

The  term  ‘hats  and  other  headgear,  lined  and  trimmed’  is  taken  to  mean  those  which  are
wholly or partly lined, whether or not those linings or trimmings are of the same material
as  the  headgear.

The following, for example, are considered as trimmings: linings, headbands (of leather or
of any other material), rim bands, hat bands, braids, buckles, buttons, cabochons, badges,
feathers,  ornamental  stitching,  artificial  flowers,  lace,  bows  of  woven  fabric  or  of  ribbon,
etc.

6503 00 10

Of  fur  felt  or  of  felt  of  wool  and  fur

‘Fur  felt’  means  felt  made  from  the  fur  of  rabbit,  hare,  musk-rat,  coypu,  beaver,  otter  or
similar  furs  of  short  length.

‘Felt  of  wool  and  fur’  can  be  made  from  a  close  mixture  of  wool  and  fur,  in  any
proportion, or of another combination of these two products (e.g., wool felt covered with
a  layer  of  fur).

Felts  of  fur  and  felts  of  wool  and  fur  can  also  contain  other  fibres  (e.g.,  synthetic  or
regenerated  textile  fibres).

6503 00 90

Other

This  subheading  includes  articles  of  felt  of  wool,  whether  or  not  other  fibres  are  added
(e.g., synthetic or regenerated textile fibres), it being undestood that articles made of felt of
wool  and  fur  fall  within  subheading  6503 00 10.

‘Felt of wool’ means felt made from wool or fur having a certain similarity with wool (e.g.,
hair  of  vicuna,  camel,  calf,  cow,  etc.).

6504 00 00

Hats and other headgear, plaited or made by assembling strips of any material, whether or
not  lined  or  trimmed

For the classification of articles of this heading according to their preparation (whether or
not  lined  or  trimmed),  the  Explanatory  Notes  to  heading  No  6503 00  apply,  mutatis
mutandis.

6505

Hats and other headgear, knitted or crocheted, or made up from lace, felt or other
textile  fabric,  in  the  piece  (but  not  in  strips),  whether  or  not  lined  or  trimmed;
hairnets  of  any  material,  whether  or  not  lined  or  trimmed

For  the  classification  of  turbans  see  the  Explanatory  Notes  to  subheading  6307 90 99.

6507 00 00

Head-bands,  linings,  covers,  hat  foundations,  hat  frames,  peaks  and  chinstraps,  for
headgear

This  heading  does  not  include  knitted  head-bands  of  the  type  used  by  sportsmen  and
sportswomen  to  absorb  perspiration  (subheadings  6117 80 10  and  6117 80 90).

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CHAPTER  66

UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS, AND PARTS
THEREOF

Note  1  (c)

Umbrellas  and  sun  umbrellas  intended  as  toys  are  usually  distinguishable  from  the
umbrellas  and  sun  umbrellas  of  this  chapter  by  their  constituent  material,  their
workmanship,  which  is  usually  cruder,  their  small  size  and  the  fact  that  they  cannot
effectively  be  used  as  protection  against  the  rain  or  the  sun  (see  also  the  HS  Explanatory
Notes to heading No 9503, (A), fourth paragraph). Without prejudice to these criteria, the
length  of  the  shafts  of  umbrellas  and  sun  umbrellas  intended  as  toys  rarely  exceeds
25  cm.

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas
and  similar  umbrellas)

As far as the distinction between the articles of this heading and those which are intended
as  toys  is  concerned,  see  the  Explanatory  Notes  to  Note  1  (c)  to  this  chapter.

This  heading  also  includes:

1.

small-size sun umbrellas and umbrellas which are actually intended to protect children
from  the  sun  or  the  rain;

2.

small  sun  umbrellas  designed  to  be  fixed  on  to  prams  for  protection  against  the  sun.

Umbrellas  and  sun  umbrellas  which,  by  the  nature  of  the  materials  used  in  their
manufacture,  are  only  usable  as  carnival  articles  are  excluded  from  this  heading  and  are
classified  in  heading  No  9505.

6601 10 00

Garden  or  similar  umbrellas

See  the  HS  Explanatory  Notes  to  subheading  6601 10.

6603

Parts,  trimmings  and  accessories  of  articles  of  heading  No  6601  or  6602

6603 10 00

Handles  and  knobs

This  subheading  covers  handles  (including  handle  blanks  identifiable  as  such)  and  knobs
which fit on to the end which is held in the hand, of umbrellas or sun umbrella shafts, of
walking  sticks,  seat-sticks,  whips,  riding  crops  and  similar  articles.

6603 20 00

Umbrella  frames,  including  frames  mounted  on  shafts  (sticks)

This  subheading  includes:

1.

frames  mounted  on  shafts  (or  sticks),  i.e.,  the  skeleton  of  the  umbrella,  sun  umbrella,
etc.,  with  or  without  fittings  or  trimmings  (or  accessories);

2. assembled  frames,  without  shafts  (or  sticks),  with  or  without  fittings  or  trimmings  (or
accessories), i.e., the complete system of ribs and spokes, which slides along the shafts
and allows the umbrella, sunshade, etc., to be opened or closed, at the same time acting
as  a  stretcher  and  support  for  the  covering.

However,  simple  frames  of  ribs  and  spokes  not  constituting  the  complete  system  of  ribs
and  spokes  are  excluded  from  this  subheading  and  are  classified  in  subheading
6603 90 00.

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6603 90 00

Other

In  addition  to  the  frames  mentioned  in  the  last  paragraph  of  the  Explanatory  Notes  to
subheading 6603 20 00, this subheading covers unassembled ribs and spokes as well as the
articles  mentioned  in  the  HS  Explanatory  Notes  to  heading  No  6603,  second  paragraph,
(3)  to  (5).

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CHAPTER  67

PREPARED  FEATHERS  AND  DOWN  AND  ARTICLES  MADE  OF  FEATHERS  OR  OF  DOWN;  ARTIFICIAL
FLOWERS;  ARTICLES  OF  HUMAN  HAIR

6702

Artificial  flowers,  foliage  and  fruit  and  parts  thereof;  articles  made  of  artificial
flowers,  foliage  or  fruit

See  Note  3  to  this  chapter.  Assembly  by  heating  the  material  to  render  it  self-adhesive  or
using sliding devices which adhere to the stem by friction are regarded as ’similar methods’
in  the  sense  of  Note  3  to  this  chapter.

6703 00 00

Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or
other  textile  materials,  prepared  for  use  in  making  wigs  or  the  like

Natural  tresses  of  unworked  human  hair,  whether  or  not  washed  or  scoured,  having
merely  been  cut  and  not  having  undergone  any  other  process  are  excluded  from  his
heading  (heading  No  0501 00 00).

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ARTICLES  OF  STONE,  PLASTER,  CEMENT,  ASBESTOS,  MICA  OR  SIMILAR  MATERIALS;
CERAMIC  PRODUCTS;  GLASS  AND  GLASSWARE

SECTION  XIII

ARTICLES  OF  STONE,  PLASTER,  CEMENT,  ASBESTOS,  MICA  OR  SIMILAR  MATERIALS

CHAPTER  68

General

This  chapter  covers  not  only  articles  ready  for  use  but  also,  under  some  headings,  semi-manufactures  which  may
require further processing before they can be used for the purpose intended (for example, mixtures with a basis of
asbestos  or  with  a  basis  of  asbestos  and  magnesium  carbonate  of  heading  No  6812).

6802

Worked  monumental  or  building  stone  (except  slate)  and  articles  thereof,  other
than  goods  of  heading  No  6801;  mosaic  cubes  and  the  like,  of  natural  stone
(including  slate),  whether  or  not  on  a  backing;  artificially  coloured  granules,
chippings  and  powder,  of  natural  stone  (including  slate)

For  the  definition  of  the  term  ‘worked  monumental  or  building  stone’,  see  Note  2  to  this
chapter.

6802 10 00

Tiles, cubes and similar articles, whether or not rectangular (including square), the largest
surface area of which is capable of being enclosed in a square the side of which is less than
7  cm;  artificially  coloured  granules,  chippings  and  powder

For  details  on  the  articles  covered  by  this  subheading,  see  the  HS  Explanatory  Notes  to
heading  No  6802,  seventh  paragraph.

6802 21 00
to
6802 29 00

Other  monumental  or  building  stone  and  articles  thereof,  simply  cut  or  sawn,  with  a  flat
or  even  surface

These  subheadings  cover  stone  and  articles  of  stone  (including  unfinished  articles),  simply
cut or sawn, which have one or more flat or even surfaces. The latter may be dressed with
a  chisel,  pick  or  bush  hammer.

6802 91 10

Polished  alabaster,  decorated  or  otherwise  worked,  but  not  carved

The  Explanatory  Notes  to  subheading  6802 93 10  apply,  mutatis  mutandis.

6802 92 10

Polished,  decorated  or  otherwise  worked,  but  not  carved

The  Explanatory  Notes  to  subheading  6802 93 10  apply,  mutatis  mutandis.

6802 93 10

Polished,  decorated  or  otherwise  worked,  but  not  carved,  of  a  net  weight  of  10  kg  or
more

In  addition  to  articles  of  stone  all  or  part  of  the  surface  of  which  has  been  polished,  this
subheading  includes:

1. articles  of  stone  all  or  part  of  the  surface  of  which  has  been  planed,  sanded  or

ground;

2. articles  of  decorated  stone.  These  are  articles  of  stone  covered  with  motifs  and
decoration which are coloured, varnished or otherwise flat-worked, e.g., where designs
are  produced  by  dressing  a  polished  surface  with  a  chisel;

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3. articles  of  encrusted  stone,  bearing  mosaics,  metal  ornaments  or  simple  chiseled

inscriptions;

4. articles  of  stone  which  have  mouldings  or  grooves,  e.g.,  linear  ornamentation,  such  as

fillets,  plinths,  chamfers,  mouldings  and  beadings;

5. articles  of  turned  stone  as  pediments,  balustrades  and  the  like.

6802 93 90

Other

This  subheading  includes  carved  granite  articles  covered  with  ornamental  motifs,  either
sunken or in relief, such as leaves, garlands and chimeras, carried out in a more elaborate
way  than  the  decorations  covered  by  the  preceding  subheadings.

Statues, high-reliefs and bas-reliefs (other than original works of sculpture or statuary) are
also  classified  in  this  subheading.

6802 99 10

Polished,  decorated  or  otherwise  worked,  but  not  carved,  of  a  net  weight  of  10  kg  or
more

See  the  Explanatory  Notes  to  subheading  6802 93 10.

6802 99 90

Other

The  Explanatory  Notes  to  subheading  6802 93 90  apply,  mutatis  mutandis.

6803 00

Worked  slate  and  articles  of  slate  or  of  agglomerated  slate

6803 00 10

Roofing  and  wall  slates

The products of this subheading may be rectangular (including square), polygonal, rounded
or  any  other  shape.  They  are  of  uniform  thickness  not  normally  exceeding  6  mm.

6804

Millstones,  grindstones,  grinding  wheels  and  the  like,  without  frameworks,  for
grinding,  sharpening,  polishing,  trueing  or  cutting,  hand  sharpening  or  polishing
stones,  and  parts  thereof,  of  natural  stone,  of  agglomerated  natural  or  artificial
abrasives,  or  of  ceramics,  with  or  without  parts  of  other  materials

Waste  and  scrap  of  hand-polishing  stones,  whetstones,  oilstones,  hones,  millstones,
grindstones,  grinding  wheels  and  the  like  made  of  natural  or  agglomerated  artificial
abrasives  are  not  covered  by  this  heading  (subheading  2530 90 95).

6804 10 00

Millstones  and  grindstones  for  milling,  grinding  or  pulping

See  the  HS  Explanatory  Notes  to  subheading  6804 10.

6804 21 00
to
6804 23 00

Other  millstones,  grindstones,  grinding  wheels  and  the  like

See  the  HS  Explanatory  Notes  to  heading  No  6804,  first  paragraph,  (2)  and  (3).

6804 21 00

Of  agglomerated  synthetic  or  natural  diamond

This subheading covers articles of synthetic or natural diamond agglomerated in some way.
The process may involve mineral agglomerating agents which set hard (e.g., cement) or less
rigid  binders  (e.g.,  rubber  or  plastics)  or  ceramic  firing.

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6804 22 12
to
6804 22 90

6804 22 12
to
6804 22 50

Of  other  agglomerated  abrasives  or  of  ceramics

The  Explanatory  Notes  to  subheading  6804 21 00  apply,  mutatis  mutandis.

Of  artificial  abrasives,  with  binder

Examples  of  artificial  abrasives  are  corundum,  silicon  carbide  (carborundum)  and  boron
carbide.

6804 30 00

Hand  sharpening  or  polishing  stones

See  the  HS  Explanatory  Notes  to  heading  No  6804,  first  paragraph,  (4).

6806

Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded
clays,  foamed  slag  and  similar  expanded  mineral  materials;  mixtures  and  articles
of  heat-insulating,  sound-insulating  or  sound-absorbing  mineral  materials,  other
than  those  of  heading  No  6811  or  6812  or  of  Chapter  69

6806 10 00

Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk,
sheets  or  rolls

See  the  HS  Explanatory  Notes  to  heading  No  6806,  first  three  paragraphs.

‘Similar  mineral  wools’  include  those  obtained  from  mixtures  of  rock  or  slag  which  have
undergone  the  processes  set  out  in  the  HS  Explanatory  Notes  to  heading  No  6806,  first
paragraph.

6806 20 10

Expanded  clays

See  the  HS  Explanatory  Notes  to  heading  No  6806,  sixth  paragraph.

6806 20 90

Other

This  subheading  includes:

1. exfoliated  vermiculite  and  similar  expanded  mineral  products  other  than  clays
(expanded  chlorite,  perlite  and  obsidian).  See  the  HS  Explanatory  Notes  to  heading
No  6806,  fourth  and  fifth  paragraphs.

However, expanded chlorite and perlite are included here only if the expansion process
has  been  stopped  when  hollow  granules  have  been  obtained,  i.e.,  before  the  granules
burst  to  form  concave  lamellae.  This  lamellar  product  is  generally  used  as  a  filtering
agent  and  not  as  a  heat  or  sound  insulator;  it  therefore  falls  within  subheading
3802 90 00  (see  the  HS  Explanatory  Notes  to  heading  No  3802);

2.

slag or rock ‘foams’ which, when in the form of blocks, slabs and the like, are similar
to  multicellular  glass  falling  within  heading  No  7016.  In  such  cases  they  can  be
distinguished  from  multicellular  glass  using  the  criteria  for  distinguishing  wools  of
subheading  6806 10 00  and  wools  of  heading  No  7019;

3. granulated  blast  furnace  slag  which  has  been  considerably  expanded  by  foaming  and

which  has  an  apparent  density  in  the  dry  state  of  not  more  than  300  kg/m3.

6806 90 00

Other

See  the  HS  Explanatory  Notes  to  heading  No  6806,  text  following  the  asterisks.

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6807

Articles of asphalt or of similar material (for example, petroleum bitumen or coal
tar  pitch)

6807 10 10

Roofing  and  facing  products

The  roofing  and  facing  products  included  under  this  subheading  consist  of  at  least  three
layers;  a  middle  layer  of  paper  or  paperboard  or  of  other  materials  e.g.,  glass  wool,  jute
fabric, aluminium foil, felt, nonwoven fabric sandwiched between two layers of asphalt or
similar materials. These covering layers may also contain or be coated with other materials
(e.g., sand).

6809

Articles  of  plaster  or  of  compositions  based  on  plaster

6809 11 00
and
6809 19 00

Boards,  sheets,  panels,  tiles  and  similar  articles,  not  ornamented

These  subheadings  cover  flat  products  of  all  kinds  used  mainly  for  partitions  and
ceilings.

Articles  which  are  simply  perforated  or  covered  with  a  thin  layer  of  paper  or  other
material  on  one  or  both  sides  are  not  regarded  as  ornamented.  They  may  also  have  a
simple  coating  of  paint  or  varnish.  Any  ornamentation,  consisting,  for  example,  of  motifs
either  sunken  or  in  relief  or  of  surface  decoration  or  decoration  in  the  mass,  entails
classification  of  such  boards,  panels,  etc.  in  subheading  6809 90 00.

These  subheadings  also  include  square  panels  consisting  of  a  perforated  square  of  plaster
on the outer surface of the panel, with two rectangular cavities to the depth of the plaster
filled with strips of mineral wool and backed, on the interior surface, by paper covered in
aluminium foil; these panels are for covering walls and ceilings to give thermal and sound
insulation.

6810

Articles  of  cement,  of  concrete  or  of  artificial  stone,  whether  or  not  reinforced

Concrete  is  made  from  a  mixture  of  cement,  aggregates  (sand,  gravel)  and  water,  which
becomes  extremely  hard  as  it  sets.

Reinforced  concrete  also  contains  metal  rods  (reinforcing  bars)  or  steel  mesh.

When  lighter  aggregates  are  used  (e.g.,  expanded  clays,  crushed  pumice,  vermiculite,
granulated  slag)  ‘light  concrete’  is  obtained.

6810 11 10

Of  light  concrete  (with  a  basis  of  crushed  pumice,  granulated  slag,  etc.)

This  subheading  includes  building  blocks  and  bricks  of  porous  concrete  with  a  density  in
hardened form not exceeding 1,7 kg/dm3. Light concrete is a good heat insulator but is not
as  strong  as  higher-density  concrete.

6810 91 10
and
6810 91 90

6812

Prefabricated  structural  components  for  building  or  civil  engineering

See  the  HS  Explanatory  Notes  to  subheading  6810 91.

Fabricated  asbestos  fibres;  mixtures  with  a  basis  of  asbestos  or  with  a  basis  of
asbestos  and  magnesium  carbonate;  articles  of  such  mixtures  or  of  asbestos  (for
example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or
not  reinforced,  other  than  goods  of  heading  No  6811  or  6813

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6812 10 00

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and
magnesium carbonate

For  the  definition  of  the  term  ‘fabricated  asbestos’  see  the  HS  Explanatory  Notes  to
heading  No  6812,  first  paragraph.  However,  waste  from  asbestos  articles  is  classified  in
heading  No  2524 00.

The  mixtures  of  this  subheading  are  described  in  the  HS  Explanatory  Notes  to  heading
No  6812,  second  paragraph.

Waste  in  the  form  of  fragments  or  dust  from  articles  with  a  basis  of  asbestos  or  asbestos
and  magnesium  carbonate  also  falls  within  this  subheading.

6812 20 00

Yarn  and  thread

This  subheading  covers  yarn  and  thread  made  from  a  single  yarn  as  well  as  thread
consisting  of  up  to  four  single  yarns  twisted  together,  irrespective  of  the  thickness  of  the
thread.  Similar  articles  which  do  not  meet  these  requirements  are  classified  as  cord  in
subheading  6812 30 00.

See  also  the  HS  Explanatory  Notes  to  heading  No  6812,  fifth  paragraph.

6812 30 00

Cords  and  string,  whether  or  not  plaited

This  subheading  also  includes  cords  consisting  of  a  plaited  asbestos  sheet  with  a  core  of
flexible material.

6812 40 00

Woven  or  knitted  fabric

This  subheading  covers  woven  or  knitted  fabrics  of  all  widths  (including  ribbon).

6812 60 00

Paper,  millboard  and  felt

Paper, millboard and felt made of asbestos fibre, paper pulp and possibly a filler fall within
this  subheading  if  they  contain  35 %  or  more  asbestos  by  weight.  Otherwise,  they  are
classified  within  chapter  48.

See  also  the  HS  Explanatory  Notes  to  heading  No  6812,  fourth  and  seventh  paragraphs.

6814

Worked  mica  and  articles  of  mica,  including  agglomerated  or  reconstituted  mica,
whether  or  not  on  a  support  of  paper,  paperboard  or  other  materials

6814 10 00

Plates,  sheets  and  strips  of  agglomerated  or  reconstituted  mica,  whether  or  not  on  a
support

The plates, sheets and strips of this subheading are put up in rolls of inderterminate length
or  be  simply  cut  into  squares  or  rectangles.  Articles  cut  to  any  other  shape  are  classified
within  subheading  6814 90 90.

6814 90 10

Sheets  or  splittings  of  mica

This  subheading  covers  sheets  or  splittings  of  mica  cut  to  shape  for  a  specific  use.  They
differ  from  the  sheets  and  splittings  falling  within  heading  No  2525  according  to  the
various  characteristics  listed  in  the  HS  Explanatory  Notes  to  heading  No  2525.

This  subheading  also  includes  sheets  and  splittings  of  mica,  even  if  not  cut  to  shape  as
described above, which have undergone a process excluding them from heading No 2525,
such  as  polishing  or  bonding  to  a  support.

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CHAPTER  69

CERAMIC  PRODUCTS

I. GOODS  OF  SILICEOUS  FOSSIL  MEALS  OR  OF  SIMILAR  SILICEOUS  EARTHS,
AND  REFRACTORY  GOODS

6901 00

Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example,
kieselguhr,  tripolite  or  diatomite)  or  of  similar  siliceous  earths

See  the  HS  Explanatory  Notes  to  this  chapter,  General  to  subchapter  I,  paragraph  (A).

6901 00 10

Bricks  weighing  more  than  650  kg/m3

This  subheading  includes  insulating  bricks  obtained  by  shaping  and  firing  moler  earth.

6902

Refractory  bricks,  blocks,  tiles  and  similar  refractory  ceramic  constructional
goods,  other  than  those  of  siliceous  fossil  meals  or  similar  siliceous  earths

The  two  main  characteristics  of  the  refractory  products  covered  by  this  heading  are  they
should  have  a  pyrometer  cone  equivalent  of  at  least  1 500 °C  (determined  in  accordance
with  ISO  Recommendation  R  528-1966  and  R  1146-1969)  and  that  they  are  actually
designed  for  uses  requiring  that  degree  of  refractoriness.

See  also  the  HS  Explanatory  Notes  to  this  chapter,  General  to  subchapter  I,  paragraph
(B).

6902 10 00

Containing, by weight, singly or together, more than 50 % of the elements Mg, Ca or Cr,
expressed  as  MgO,  CaO  or  Cr2O3

See  the  HS  Explanatory  Notes  to  subheading  6902 10.

6903

Other  refractory  ceramic  goods  (for  example,  retorts,  crucibles,  muffles,  nozzles,
plugs,  supports,  cupels,  tubes,  pipes,  sheaths  and  rods),  other  than  those  of
siliceous  fossil  meals  or  of  similar  siliceous  earths

The first paragraph of the Explanatory Notes to heading No 6902 applies in its entirety to
this heading. Accordingly, this heading excludes sintered alumina thread guides for looms,
tools  and  handles  of  tools  in  the  same  or  other  refractory  materials,  beads  of  refractory
alumino-silicate  as  a  support  medium  for  chemical  serving  as  catalysts  in  various
manufacturing  processes,  etc.

II. OTHER  CERAMIC  PRODUCTS

General

For  the  definitions  of  the  terms  ‘porcelain’  or  ‘china’,  ‘pottery’,  ‘earthenware’  and
‘stoneware’  as  used  in  the  headings  and  subheadings  of  this  subchapter,  see  the  HS
Explanatory  Notes  to  this  chapter,  General  to  subchapter  II.

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Ceramic  building  bricks,  flooring  blocks,  support  or  filler  tiles  and  the  like

The criteria for distinguishing building bricks from flags and tiles for paving or facing, are
set  out  in  the  HS  Explanatory  Notes  to  heading  No  6907.

Roofing  tiles,  chimney-pots,  cowls,  chimney  liners,  architectural  ornaments  and
other  ceramic  constructional  goods

6905 10 00

Roofing  tiles

See  the  HS  Explanatory  Notes  to  heading  No  6905,  second  paragraph,  (1).

Roofing  tiles  can  be  distinguished  from  tiles  for  paving  and  facing  by  the  fact  that  they
generally  have  tongues,  brackets  or  other  means  by  which  they  can  be  interlocked.

6905 90 00

Other

This  subheading  covers  the  articles  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  6905,  second  paragraph,  (2),  (3)  and  (4).

6907

Unglazed  ceramic  flags  and  paving,  hearth  or  wall  tiles;  unglazed  ceramic  mosaic
cubes  and  the  like,  whether  or  not  on  a  backing

6907 90 10

Double  tiles  of  the  ‘Spaltplatten’  type

To manufacture ‘Spaltplatten’ tiles, an extrusion press is used to form the prepared plastic
mess  into  double  tiles,  which  are  cut  to  set  lengths,  dried  and  fired.

After  firing,  the  double  tiles  are  split  into  individual  tiles.  The  ridges  on  the  back  are
characteristic  of  tiles  of  the  ‘Spaltplatten’  type.

For production reasons, double tiles of the ‘Spaltplatten’ type have a stepped edge on their
two  longer  sides.  During  manufacture,  this  edge  protects  the  front  side  of  the  tile  from
damage.  The  distance  between  the  inner  edge  and  the  stepped  outer  protective  edge  is  a
maximum  of  2  mm.

Double  tiles  of  the  ‘Spaltplatten’  type  are  produced  in  various  colours,  shapes  and  sizes.
Their  surface  can  be  flat,  profiled,  rippled  or  otherwise  textured.

Double  tiles  of  the  ‘spaltplatten’  type  typically  have  the  following  appearance:

Before  splitting

After  splitting

6907 90 91

Stoneware

See  the  Explanatory  Notes  to  subheading  6912 00 30.

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6907 90 93

Earthenware  or  fine  pottery

See  the  Explanatory  Notes  to  subheading  6912 00 50.

6908

Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes
and  the  like,  whether  or  not  on  a  backing

6908 10 10

Of  common  pottery

See  the  Explanatory  Notes  to  subheading  6912 00 10.

6908 90 11
to
6908 90 29

Of  common  pottery

See  the  Explanatory  Notes  to  subheading  6912 00 10.

6908 90 11

Double  tiles  of  the  ‘Spaltplatten’  type

See  the  Explanatory  Notes  to  subheading  6907 90 10.

6908 90 31

Double  tiles  of  the  ‘Spaltplatten’  type

See  the  Explanatory  Notes  to  subheading  6907 90 10.

6908 90 91

Stoneware

See  the  Explanatory  Notes  to  subheading  6912 00 30.

6908 90 93

Earthenware  or  fine  pottery

See  the  Explanatory  Notes  to  subheading  6912 00 50.

6909

6909 11 00
to
6909 19 00

Ceramic  wares  for  laboratory,  chemical  or  other  technical  uses;  ceramic  troughs,
tubs  and  similar  receptacles  of  a  kind  used  in  agriculture;  ceramic  pots,  jars  and
similar  articles  of  a  kind  used  for  the  conveyance  or  packing  of  goods

Ceramic  wares  for  laboratory,  chemical  or  other  technical  uses

See  the  HS  Explanatory  Notes  to  heading  No  6909,  second  paragraph,  (1)  and  (2).

6909 12 00

Articles  having  a  hardness  equivalent  to  9  or  more  on  the  Mohs  scale

See  the  HS  Explanatory  Notes  to  subheading  6909 12.

6909 90 00

Other

See  the  HS  Explanatory  Notes  to  heading  No  6909,  second  paragraph,  (3)  and  (4).

6912 00

Ceramic tableware, kitchenware, other household articles and toilet articles, other
than  of  porcelain  or  china

For  classification  in  the  various  subheadings  of  this  heading,  see  also  the  HS  Explanatory
Notes to this chapter and in particular the General Notes to subchapter II ‘Other ceramic
products’.

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For  the  classification  of  tableware,  kitchenware  and  other  household  articles  of  a
decorative  nature  and  particularly  those  incorporating  decorative  designs  in  relief  and  the
like,  see  the  HS  Explanatory  Notes  to  heading  No  6913,  (B).

1. Beer  mugs  are  generally  classified  in  this  heading;  however,  they  are  classified  in  this

heading  No  6913  if:

— their  rims  are  so  shaped  or  worked  that  it  is  awkward  to  drink  from  them;

— they  are  difficult  to  hold  and  convey  to  the  mouth  because  of  their  shape;

— the  designs  in  relief  are  of  such  a  nature  or  so  numerous  as  to  make  cleaning

difficult;

— they  are  of  unusual  shape  (for  example,  the  shape  of  a  skull  or  female  bust);

— they  are  decorated  in  non-durable  colours.

2. Articles which are in the shape of beer mugs, having decorative designs in relief of the
like  but  with  a  capacity  of  less  than  0,2  litre,  generally  fall  within  heading  No  6913.

6912 00 10

Of  common  pottery

This  subheading  covers  products  obtained  from  ferruginous  and  calcareous  clay  (brick
earth)  which,  when  fractured,  present  an  earthy,  matt  and  coloured  (generally  brown,  red
or  yellow)  appearance.

Their fragment is heterogeneous; the diameter of the non-homogeneous element (particles,
inclusions, pores) representative of the structure of the general mass should be greater than
0,15  mm.  These  elements  are  therefore  visible  to  the  naked  eye.

In addition their porosity (coefficient of water absorption) is not less than 5 % by weight.
Porosity  is  to  be  measured  by  the  following  method:

Determination  of  coefficient  of  water  absorption

O b j e c t   a n d   d e f i n i t i o n

The  object  of  the  test  is  to  determine  the  coefficient  of  water  absorption  of  the  ceramic
material. This coefficient represents a percentage calculated in relation to the initial weight
of  the  ceramic  material.

P r e p a r a t i o n   o f   t e s t   p i e c e s   a n d   c a r r y i n g   o u t   o f   t e s t s

There should be a minimum of three test pieces for each item to be tested. They should be
taken  from  the  enamelled  parts  of  the  same  article  and  must  not  have  more  than  one
enamelled surface.

The  surface  area  of  the  test  piece  should  be  about  30  cm2  and  its  maximum  thickness
about  8  mm,  including  the  enamel.

Dry the test pieces in a kiln of 105 °C for 3 hours and, after cooling in a dryer, determine
their  weight  (Wd)  to  the  nearest  0,05  grams.  Then  immediately  immerse  the  test  pieces  in
distilled  water  in  such  a  way  that  they  do  not  touch  the  bottom  of  the  container.

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Boil  in  water  for  2  hours,  and  then  leave  the  test  pieces  in  the  waters  for  20  hours.
Remove  them  and  wipe  off  the  surface  water  with  a  clean  and  slightly  damp  cloth.  Dry
any cavities and holes with a slightly damp thin brush. Ascertain the ‘wet’ weight Ww. The
coefficient of water absorption of the test pieces is obtained by multiplying the increase in
weight  by  100  and  dividing  by  the  dry  weight:

Ww − Wd
Wd

× 100

E v a l u a t i o n   o f   r e s u l t s

The average of the coefficients of water absorption of the different test pieces, expressed as
a  percentage,  is  the  water  absorption  coefficient  of  the  ceramic  material.

6912 00 30

Stoneware

This  subheading  includes  products  obtained  from  clay  usually  coloured  in  the  mass;  they
are  characterized  by  a  compact,  opaque  fragment  which  is  kilned  at  a  sufficiently  high
temperature  for  vitrification  to  occur.  Translucency  is  to  be  determined  on  a  fragment
having  a  thickness  of  at  least  3  mm  by  the  following  test:

Tanslucency  test

D e f i n i t i o n

The  outline  of  an  object  must  be  visible  through  a  test  piece  between  2  and  4  mm  thick
placed in a dark room 50 cm from a new lamp enclosed in a box and emitting a beam of
light  of  between  1  350  and  1 500  lumens.  The  lamp  must  be  changed  after  50  hours’
use.

T e s t i n g   a p p a r a t u s   (see  sketch  below)

The apparatus consists of a box painted internally in white mat finish. At one of the ends
is placed the lamp (A). A hole is made at the opposite end so that the outline of the object
(B)  may  be  seen  through  the  test  piece  (C).

The  dimensions  of  the  box  are  as  follows:

— length:  length  of  the  lamp,  plus  50  cm;

— width  and  height:  approximately  20  cm;

The  diameter  of  the  hole  is  approximately  10  cm.

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In  addition,  their  porosity  (coefficient  of  water  absorption)  is  3 %  or  less  by  weight.
Porosity is to be measured by the method set out in the Explanatory Notes to subheading
6912 00 10.

6912 00 50

Earthenware  or  fine  pottery

This subheading covers products made by firing a mixture of selected clays (‘fine pottery’),
sometimes  mixed  with  felspar  and  with  varying  amounts  of  chalk  (hard  earthenware,
mixed  earthenware,  soft  earthenware).

Earthenware  products  are  characterized  by  a  white  or  light-coloured  fragment  (slightly
greyish,  cream  or  ivory)  and  fine  pottery  products  by  a  coloured  fragment  ranging  from
yellow  to  brown  or  reddish-brown.  Their  fragment,  which  has  a  fine  grain,  is
homogeneous; the diameter of the non-homogeneous elements (particles, inclusions, pores)
representative  of  the  structure  of  the  general  mass  should  be  less  than  0,15  mm;  these
elements  are  therefore  not  visible  to  the  naked  eye.

In  addition,  their  porosity  (coefficient  of  water  absorption)  is  5 %  or  more  by  weight.
Porosity is to be measured by the method set out in the Explanatory Notes to subheading
6912 00 10.

6912 00 90

Other

This subheading covers products which correspond neither to the criteria laid down for the
products  falling  within  the  other  subheadings  of  this  heading  nor  to  those  applying  to
porcelain  (heading  No  6911).

6913

Statuettes  and  other  ornamental  ceramic  articles

This  heading  includes  ornamental  plates.

A  plate  is  regarded  as  ornamental  when,  at  the  same  time:

1.

it  has  on  its  outside  face  a  decorative  design  (flowers,  plants,  landscapes,  animals,
people,  mythological  figures,  symbols  or  reproductions  of  works  of  art  or  religious
works,  etc.)  which  by  reason  of  the  area  covered  makes  it  obviously  suitable  for
ornamentation;  and

2.

it  is  not  part  of  a  table  service;  and

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3.

it  meets  one  or  more  of  the  following  conditions:

(a)

(b)

(c)

(d)

it is pierced right through its outer edge by one or more holes designed for passing
an  attachment  for  hanging;

it  is  imported  with  its  stand  which  is  suitable  for  its  display  and  cannot  be  used
separately;

it is of a shape, dimension or weight which obviously makes it unsuitable to serve
a  useful  purpose;

the  material  used  for  its  manufacture  or  decoration  (paint,  metal,  in  particular)
makes  it  unsuitable  for  culinary  or  alimentary  use;

(e)

its  useful  surface  is  not  smooth  (thus  making  cleaning  difficult).

6913 90 10

Of  common  pottery

See  the  Explanatory  Notes  to  subheading  6912 00 10.

6913 90 91

Stoneware

See  the  Explanatory  Notes  to  subheading  6912 00 30.

6913 90 93

Earthenware  or  fine  pottery

See  the  Explanatory  Notes  to  subheading  6912 00 50.

6913 90 99

Other

See  the  Explanatory  Notes  to  subheading  6912 00 90.

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CHAPTER  70

GLASS  AND  GLASSWARE

General

The  term  ‘optical  glass’  covers  various  types  of  special  glass  used  in  manufacturing  optical  instruments,  especially
for  use,  e.g.,  in  photography,  astronomy,  microscopy,  navigation,  weapons  systems  (telescopic  sights  etc.),
laboratory equipment and for making certain types of ophtalmic lenses to correct defects of vision. There is a wide
variety of optical glass but their usual common feature is their extreme transparency and clarity, although they are
sometimes tinted so that they absorb certain frequencies of light to a small degree. They are perfectly homogenous,
i.e.,  normally  without  bubbles  or  unevenneess,  and  have  refractive  indices  and  scattering  properties  unusual  in
other  types  of  glass.

Sheets of glass set in frames of wood, metal, etc., are considered to have lost the essential character of glass and fall
within  various  headings,  e.g.:

1.

for  framing  pictures  (heading  Nos  4414 00,  8306,  etc.);

2.

for  machinery  or  vehicles  (section  XVI  or  XVII);

3.

for  doors,  windows  of  buildings,  etc.  (heading  Nos  4418,  7610,  etc.).

7001 00

Cullet  and  other  waste  and  scrap  of  glass;  glass  in  the  mass

7001 00 10

Cullet  and  other  waste  and  scrap  of  glass

7001 00 91
and
7001 00 99

7002

See  the  HS  Explanatory  Notes  to  heading  No  7001,  first  paragraph,  (A).

The  term  ‘cullet’  denotes  broken  glass  for  reuse  in  glassmaking.

Glass  in  the  mass

See  the  HS  Explanatory  Notes  to  heading  No  7001,  first  paragraph,  (B),  and  the  second
and  third  paragraphs.

Glass  in  balls  (other  than  microspheres  of  heading  No  7018),  rods  or  tubes,
unworked

This  heading  covers  only  semi-manufactures  in  the  unworked  state,  i.e.,  not  worked  after
moulding,  drawing  or  blowing  except  for  cutting  in  the  case  of  rods  and  tubes  or
fusing/moulding  of  extremities  to  render  them  smooth  or  roughly  level  and  make  the
articles less dangerous to handle, whether or not the products fashioned in this way can be
used  without  further  working.

7002 10 00

Balls

See  the  HS  Explanatory  Notes  to  heading  No  7002,  first  paragraph,  (1),  and  the
penultimate paragraphs.

7002 32 00

Of  other  glass  having  a  linear  coefficient  of  expansion  not  exceeding  5 × 10−6  per  Kelvin
within  a  temperature  range  of  0 °C  to  300 °C

The basic characteristics of this glass are an absence of lead, an extremely small amount of
potassium and alkaline-earth oxides and a considerable amount of boric oxide. Such glass
has  a  high  thermal  conductivity  and  remarkable  elasticity,  making  it  resistant  to  sudden
changes  in  temperature;  as  a  result  it  is  particularly  suitable  for  the  manufacture  of
kitchenware,  tableware,  laboratory  glassware,  glass  for  light  fittings,  etc.

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7003

Cast  glass  and  rolled  glass,  in  sheets  or  profiles,  whether  or  not  having  an
absorbent,  reflecting  or  non-reflecting  layer,  but  not  otherwise  worked

This  heading  does  not  include  float  glass  (heading  No  7005).

For  the  definition  of  the  term  ‘worked’  see  Note  2 (a)  to  this  chapter.

7003 12 10
to
7003 19 90

7003 12 10
to
7003 12 99

Non-wired  sheets

For the definition of the term ‘wired’, see the HS Explanatory Notes to heading No 7003,
penultimate  paragraph  before  the  exclusions.

Coloured  throughout  the  mass  (body  tinted),  opacified,  flashed  or  having  an  absorbent,
reflecting  or  non-reflecting  layer

For the definition of the term ‘absorbent or reflecting layer’, see Note 2 (c) to this chapter.
For  the  definition  of  the  term  ‘opacified’  see  the  HS  Explanatory  Notes  to  heading
No  7003,  second  paragraph,  (B).

Flashed  glass  is  a  translucent  glass  normally  made  of  a  white  opaline  layer  and  a  tinted
layer;  the  two  layers  are  pressed  against  each  other  when  still  soft  so  that  they  fuse.

7003 20 00

Wired  sheets

See  the  Explanatory  Notes  to  subheadings  7003 12 10  to  7003 19 90.

7003 30 00

Profiles

Glass profiles are made by a continuous process in which the glass is formed immediately
on  leaving  the  furnace  and  during  the  rest  of  the  continuous  process.  The  glass  is
subsequently  cut  to  the  desired  sizes  but  is  not  further  worked  after  manufacture.

7004

Drawn  glass  and  blown  glass,  in  sheets,  whether  or  not  having  an  absorbent,
reflecting  or  non-reflecting  layer,  but  not  otherwise  worked

For  the  definition  of  the  term  ‘worked’,  see  Note  2 (a)  to  this  chapter.

7004 20 10
to
7004 20 99

Glass,  coloured  throughout  the  mass  (body  tinted),  opacified,  flashed  or  having  an
absorbent,  reflecting  or  non-reflecting  layer

See  the  Explanatory  Notes  to  subheadings  7003 12 10  to  7003 12 99.

7005

Float glass and surface ground or polished glass, in sheets, whether or not having
an  absorbent,  reflecting  or  non-reflecting  layer,  but  not  otherwise  worked

For  the  definition  of  the  term  ‘worked’,  see  Note  2 (a)  to  this  chapter.

7005 10 05
to
7005 10 80

Non-wired  glass,  having  an  absorbent,  reflecting  or  non-reflecting  layer

See  the  Explanatory  Notes  to  subheadings  7003 12 10  to  7003 19 90  and  to  subheadings
7003 12 10  to  7003 12 99,  first  paragraph,  first  sentence.

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7005 21 25
to
7005 21 80

Coloured  throughout  the  mass  (body  tinted),  opacified,  flashed  or  merely  surface  ground

For  the  definition  of  the  term  ‘opacified’,  see  the  HS  Explanatory  Notes  to  heading
No  7003,  second  paragraph,  (B).

7012 00

Glass  inners  for  vacuum  flasks  or  for  other  vacuum  vessels

7012 00 90

Finished

The  term  ‘finished’  applies  only  to  glass  inners  ready  for  cladding  or  being  otherwise
sheathed.

7013

Glassware  of  a  kind  used  for  table,  kitchen,  toilet,  office,  indoor  decoration  or
similar  purposes  (other  than  that  of  heading  No  7010  or  7018)

7013 10 00

Of glass-ceramics

7013 21 11
to
7013 21 99

7013 31 10
and
7013 31 90

7013 32 00

7013 91 10
and
7013 91 90

7015

For  the  definition  of  ‘glass-ceramics’,  see  the  HS  General  Explanatory  Notes  to  this
chapter,  final  paragraph,  (2).

Of  lead  crystal

For  the  definition  of  the  term  ‘lead  crystal’,  see  the  Subheading  Note  1  to  this  chapter.

Of  lead  crystal

For  the  definition  of  the  term  ‘lead  crystal’,  see  the  Subheading  Note  1  to  this  chapter.

Of glass having a linear coefficient of expansion not exceeding 5 × 10−6  per Kelvin within a
temperature  range  of  0 °C  to  300 °C

See  the  Explanatory  Notes  to  subheading  7002 32 00.

Of  lead  crystal

For  the  definition  of  the  term  ‘lead  crystal’,  see  the  Subheading  Note  1  to  this  chapter.

Clock or watch glasses and similar glasses, glasses for non-corrective or corrective
spectacles,  curved,  bent,  hollowed  or  the  like,  not  optically  worked;  hollow  glass
spheres  and  their  segments,  for  the  manufacture  of  such  glasses

7015 10 00

Glasses  for  corrective  spectacles

See  the  HS  Explanatory  Notes  to  heading  No  7015,  (C).

7015 90 00

Other

7016

See  the  HS  Explanatory  Notes  to  heading  No  7015,  (A)  and  (B).

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded
glass, whether or not wired, of a kind used for building or construction purposes;
glass cubes and other glass smallwares, whether or not on a backing, for mosaics
or  similar  decorative  purposes;  leaded  lights  and  the  like;  multicellular  or  foam
glass  in  blocks,  panels,  plates,  shells  or  similar  forms

Rolled glass squares (for example, opal glass or glass resembling marble) do not fall in this
heading  but  are  classified  within  heading  No  7003  or  7005  as  appropriate.

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7016 90 30

Multicellular  glass  or  foam  glass

See  the  HS  Explanatory  Notes  to  heading  No  7016,  fourth  paragraph,  (3).

7017

Laboratory,  hygienic  or  pharmaceutical  glassware,  whether  or  not  graduated  or
calibrated

7017 10 00

Of  fused  quartz  or  other  fused  silica

The  products  covered  by  this  subheading  have  a  silica  content  of  not  less  than  99 %  by
weight.  Very  pure  quartz  sand  rock  crystal  or  compounds  of  volatile  silicon  are  used  as  a
raw material for products of this  kind.  Glassware  made  from quartz sand  is opaque  or at
most translucent. However, glassware made from rock crystal or volatire silicon is perfectly
clear  and  transparent.

7017 20 00

Of  other  glass  having  a  linear  coefficient  of  expansion  not  exceeding  5 × 10−6  per  Kelvin
within  a  temperature  range  of  0 °C  to  300 °C

See  the  Explanatory  Notes  so  subheading  7002 32 00.

7018

Glass  beads,  imitation  pearls,  imitation  precious  or  semi-precious  stones  and
similar  glass  smallwares,  and  articles  thereof  other  than  imitation  jewellery;  glass
eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked
glass,  other  than  imitation  jewellery;  glass  microspheres  not  exceeding  1  mm  in
diameter

7018 10 11
and
7018 10 19

Glass  beads

These  subheadings  include:

1.

2.

the  articles  described  in  the  HS  Explanatory  Notes  to  heading  No  7018,  second
paragraph, (A);

similar articles known commercially as ‘glass beads’, consisting of glass beads of larger
sizes (up to approximately the size of a walnut). These articles, mostly intended for the
manufacture  of  necklaces  and  bracelets,  are  put  up  in  very  varied  forms  (for  example,
spheres,  hemispheres,  teardrops,  dice,  cylinders,  small  tubes,  cones,  polyhedrons)  and
are  also  pierced  right  through.

Small  tubes  are  regarded  as  glass  beads  for  the  purposes  of  these  subheadings  if  their
external  diameter  and  length  do  not  exceed  4  mm  and  24  mm  respectively.  They  should
not  be  confused  with  special  standardized  tubes  of  lead  glass  of  the  type  used  for  the
manufacture  of  incandescent  lamps  and  tungsten  lamps;  tubes  of  this  type  usually
colourless  and  fall  within  heading  No  7002.

The articles falling within these subheadings are normally put up in bulk, in bags, in boxes,
etc.

These  subheadings  also  include  glass  beads  of  identical  size  and  colour  strung  together
without separating knots and without means of fastening, for convenience of transport and
for  packing  purposes.  Such  strings  are  usually  tied  in  bundles  by  the  free  ends  or  their
threads  and  do  not,  therefore,  constitute  assemblies  normally  ready  for  use.

The  following  are  excluded  from  these  subheadings:

(a)

strings  of  beads  (whether  or  not  tied  in  bundles)  in  which  beads  of  different  sizes  or
colour  are  arranged  in  a  regular  fashion  (for  example,  by  alternating  the  colours  or
sizes  in  a  regular  fashion  or  by  stringing  the  beads  in  order  of  size)  or  in  which  the
beads  are  separated  by  knots  (heading  No  7117);

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(b) strings of beads (even if containing only beads of identical size, colour or manufacture)
which include fastenings or similar mechanisms or which are in short lengths suitable
for  wear  as  necklaces  (heading  No  7117).

7018 10 11

Cut  and  mechanically  polished

Cut and mechanically polished beads falling within this subheading are distinguished from
‘heat-polished’ beads of subheading 7018 10 19 by their perfectly smooth facets and sharp
edges.  Furthermore,  the  ends  of  the  holes  are  often  faceted  (sometimes  also  polished)  and
have sharp-cut edges corresponding to the adjacent facets, whereas the ends of the holes in
‘heat-polished’  beads  are  often  rounded  and  do  not  meet  the  facets  in  a  sharp  edge.

It is mainly the articles referred to in the first paragraph, item 2 of the Explanatory Notes
to  subheadings  7018 10 11  and  7018 10 19  which  are  most  often  cut  and  mechanically
polished.

7018 10 30

Imitation  pearls

This  subheading  covers  the  articles  described  in  the  HS  Explanatory  Notes  to  heading
No  7018,  second  paragraph,  (B).

As  regards  strings  of  imitation  pearls,  the  Explanatory  Notes  to  subheadings  7018 10 11
and  7018 10 19  apply,  mutatis  mutandis.

7018 10 51
and
7018 10 59

Imitation  precious  or  semi-precious  stones

These  subheadings  cover  the  articles  described  in  the  HS  Explanatory  Notes  to  heading
No  7018,  second  paragraph,  (C).

7018 10 51

Cut  and  mechanically  polished

The  cut  and  mechanically  polished  imitation  precious  and  semi-precious  stones  of
this  subheading  are  distinguished  from  similar  ‘heat-polished’  articles  of  subheading
7018 10 59  by  their  perfectly  smooth  facets  and  sharp  edges.

7018 10 90

Other

This subheading includes imitation coral, beads and cabochons (other than imitation pearls
or  imitation  precious  and  semi-precious  stones)  for  the  heads  of  hat-pins,  drops  for
ear-clips  and  small  glass  tubes  for  making  up  into  fringes.

With regard to the distinction between the small glass tubes falling within this subheading
and  those  regarded  as  glass  beads  for  the  purposes  of  subheadings  7018 10 11  and
7018 10 19,  see  the  second  paragraph  of  the  Explanatory  Notes  to  those  subheadings.

7018 20 00

Glass  microspheres  not  exceeding  1  mm  in  diameter

This  subheading  covers  the  articles  described  in  the  HS  Explanatory  Notes  to  heading
No  7018,  second  paragraph,  (H).

7018 90 10

Glass  eyes;  articles  of  glass  smallware

See  the  HS  Explanatory  Notes  to  heading  No  7018,  second  paragraph,  (E)  and  (F).

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7018 90 90

Other

This  subheading  covers  the  objects  described  in  the  HS  Explanatory  Notes  to  heading
No  7018,  second  paragraph,  (G).

7019

Glass  fibres  (including  glass  wool)  and  articles  thereof  (for  example,  yarn,  woven
fabrics)

The  glass  fibres  falling  within  this  heading  are  produced  from  textile  glass,  i.e.,  glass
products  in  which  the  filaments  are  largely  parallel  to  each  other.  There  are  two  types  of
textile glass:

— continuous  glass  fibre  consists  of  a  large  number  of  continuous  parallel  filaments  with
diameters usually between 5 and 15 lm (microns). These filaments are held together in
a  thread  (continuous  strand  or  roving)  by  a  ‘sizing  agent’  (usually  a  plastic  material);
the  appearance  of  these  strands  is  similar  to  that  of  silk  rovings),

— glass  staple  fibre  consists  of  a  number  of  filaments  of  varying  lengths  and  yields  a

roving  that  is  soft  and  hairy  in  appearance.

7019 11 00

Chopped  strands,  of  a  length  of  not  more  than  50  mm

See  the  HS  Explanatory  Notes  to  subheading  7019 11.

7019 12 00

Rovings

See  the  HS  Explanatory  Notes  to  subheading  7019 12.

7019 19 90

Of  staple  fibres

See  the  HS  Explanatory  Notes  to  subheading  7019 19.

This  subheading  includes  yarns  made  from  staple  fibres.

7019 31 00

Mats

See  the  HS  Explanatory  Notes  to  subheading  7019 31.

7019 32 00

Thin  sheets  (voiles)

See  the  HS  Explanatory  Notes  to  subheading  7019 32.

7019 90 10

Non-textile  fibres  in  bulk  or  flocks

Bulk  fibres  are  a  mass  of  individual  filaments  of  different  lengths  jumbled  together  (glass
wadding and glass wool) used for heat insulation of sound-proofing and usually presented
in  bales  or  paper  sacks.

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SECTION  XIV

NATURAL  OR  CULTURED  PEARLS,  PRECIOUS  OR  SEMI-PRECIOUS  STONES,  PRECIOUS
METALS,  METALS  CLAD  WITH  PRECIOUS  METAL,  AND  ARTICLES  THEREOF;
IMITATION  JEWELLERY;  COINS

CHAPTER  71

NATURAL  OR  CULTURED  PEARLS,  PRECIOUS  OR  SEMI-PRECIOUS  STONES,  PRECIOUS  METALS,
METALS  CLAD  WITH  PRECIOUS  METAL,  AND  ARTICLES  THEREOF;  IMITATION  JEWELLERY;
COINS

I. NATURAL  OR  CULTURED  PEARLS  AND  PRECIOUS  OR  SEMI-PRECIOUS
STONES

7101

Pearls,  natural  or  cultured,  whether  or  not  worked  or  graded  but  not  strung,
mounted or set; pearls, natural or cultured, temporarily strung for convenience of
transport

7101 10 00

Natural pearls

See  the  HS  Explanatory  Notes  to  heading  No  7101,  first  four  paragraphs.

7101 21 00
and
7101 22 00

Cultured  pearls

See  the  HS  Explanatory  Notes  to  heading  No  7101,  fifth  paragraph.

7101 21 00

Unworked

See  the  HS  Explanatory  Notes  to  heading  No  7101,  sixth  paragraph.

7101 22 00

Worked

See  the  HS  Explanatory  Notes  to  heading  No  7101,  sixth  paragraph.

7102

Diamonds,  whether  or  not  worked,  but  not  mounted  or  set

7102 10 00

Unsorted

7102 21 00
and
7102 29 00

See  the  HS  Explanatory  Notes  to  subheading  7102 10.

Industrial

See  the  HS  Explanatory  Notes  to  subheadings  7102 21  and  7102 29.

7102 21 00

Unworked  or  simply  sawn,  cleaved  or  bruted

See  the  HS  Explanatory  Notes  to  subheadings  7102 21  and  7102 29,  third  paragraph.

Bruting  is  the  process  of  grinding  the  blank  against  another  diamond  to  reduce  it  to  the
required  size.

7102 31 00
and
7102 39 00

Non-industrial

See  the  HS  Explanatory  Notes  to  subheadings  7102 31  and  7102 39.

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7102 31 00

Unworked  or  simply  sawn,  cleaved  or  bruted

See  the  HS  Explanatory  Notes  to  subheadings  7102 21  and  7102 29,  third  paragraph.

Bruting  is  the  process  of  grinding  the  blank  against  another  diamond  to  reduce  it  to  the
required  size.

7103

Precious  stones  (other  than  diamonds)  and  semi-precious  stones,  whether  or  not
worked or graded but not strung, mounted or set; ungraded precious stones (other
than  diamonds)  and  semi-precious  stones,  temporarily  strung  for  convenience  of
transport

7103 10 00

Unworked  or  simply  sawn  or  roughly  shaped

See  the  HS  Explanatory  Notes  to  subheading  7103 10.

This  subheading  does  not  include  stones  prepared  as  doublets  or  triplets  (subheading
7103 91 00  or  7103 99 00).

7103 91 00
and
7103 99 00

Otherwise  worked

See  the  HS  Explanatory  Notes  to  subheadings  7103 91  and  7103 99.

Stones  prepared  as  doublets  or  triplets  are  to  be  taken  to  mean  stones  obtained  by
superimposing one stone (upper part of the doublet or triplet) and either one or two other
stones  (generally  of  lesser  quality)  on  another  substance  (reconstituted  stones  or  glass,  for
example).

As regards stones which are not considered as otherwise worked for the purposes of these
subheadings,  and  also  stones  which,  even  if  not  set  or  mounted,  fall  within  chapter  90  or
91,  see  the  HS  Explanatory  Notes  to  heading  No  7103,  third  and  fifth  paragraphs.

Rough  stones  (commonly  called  ‘blanks’)  fall  within  subheading  7103 10 00.

7103 91 00

Rubies,  sapphires  and  emeralds

Rubies  are  a  type  of  corundum  whose  red  colour  is  due  to  traces  of  chromium  salts.

The sapphire is also a type of corundum whose dark blue colour is due to the presence of
traces  of  cobalt  salts.

The emerald is a type of beryl. It is generally found in the form of a prism and derives its
green  colour  from  traces  of  chromium  oxide.  Slightly  harder  than  quartz  but  less  so  than
corundum and diamond, the emerald owes its high value to its colour and transparency. It
is  most  frequently  cut  into  rectangles  or  squares.

7104

Synthetic  or  reconstructed  precious  or  semi-precious  stones,  whether  or  not
worked  or  graded  but  not  strung,  mounted  or  set;  ungraded  synthetic  or
reconstructed precious or semi-precious stones, temporarily strung for convenience
of  transport

7104 10 00

Piezo-electric  quartz

See  the  HS  Explanatory  Notes  to  subheading  7104 10.

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This  subheading  does  not  include:

(a) piezo-electric  crystals  manufactured  from  chemical  compounds  such  as  Seignette  or
Rochelle salt (double tartrate of potassium and sodium tetrahydrate), barium titanate,
ammonium  orthomonophosphate,  or  rubidium  orthomonophosphate  (subheading
3824 90 95);

(b) piezo-electric  crystals  manufactured  from  natural  stones  (e.g.,  quartz,  tourmaline)

(heading  No  7103);

(c) piezo-electric  crystals  manufactured  from  synthetic  stones  other  than  quartz

(subheading  7104 20 00  or  7104 90 00);

(d) mounted  piezo-electric  crystals  (subheading  8541 60 00).

7104 20 00

Other,  unworked  or  simply  sawn  or  roughly  shaped

The  Explanatory  Notes  to  subheading  7103 10 00  apply,  mutatis  mutandis.

7104 90 00

Other

The  third  paragraph  of  the  HS  Explanatory  Notes  to  subheadings  7102 31  and  7102 39
apply,  mutatis  mutandis.

7105

Dust  and  powder  of  natural  or  synthetic  precious  or  semi-precious  stones

7105 10 00

Of  diamonds

See  the  HS  Explanatory  Notes  to  heading  No  7105,  second,  third  and  fourth
paragraphs.

7105 90 00

Other

This  subheading  includes  dust  and  powder  derived  from  precious  stones  of  the  garnet
type.

II. PRECIOUS  METALS  AND  METALS  CLAD  WITH  PRECIOUS  METAL

7106

Silver  (including  silver  plated  with  gold  or  platinum),  unwrought  or  in  semi-
manufactured  forms,  or  in  powder  form

7106 10 00

Powder

For  the  definition  of  the  term  ‘powder’,  see  Subheading  Note  1  to  this  chapter.

Powdery products which do not correspond to the grain size laid down in the Subheading
Note  1  to  this  chapter  are  regarded  as  granules  of  subheading  7106 91 10  or
7106 91 90.

Waste from the working of silver or its alloys, fit only for the recovery of the metal or for
use in the manufacture of chemicals, such as filings, sweepings and dust, is not regarded as
powder.  This  waste  is  classified  within  heading  No  7112.

However,  filings  which  have  been  separated  from  foreign  matter  and  made  homogeneous
in  grain  size  (e.g.,  by  sieving)  are  regarded  as  powder  of  this  subheading,  provided  they
meet  the  abovementioned  requirements.

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7106 91 10
and
7106 91 90

Unwrought

These subheadings include the products described in the HS Explanatory Notes to heading
No  7106,  fourth  paragraph,  (II).

Bars  which  for  the  purposes  of  marketing  have  a  smooth  surface  and  a  hallmark  remain
classified  in  these  subheadings.

Grains of silver and its alloys are classified in these subheadings provided they do not meet
the  requirements  of  Subheading  Note  1  to  this  chapter.

These subheadings exclude bars obtained by drawing or rolling (subheading 7106 92 91 or
7106 92 99).

7106 92 10

Purls,  spangles  and  cuttings

See  the  HS  Explanatory  Notes  to  heading  No  7106,  fourth  paragraph,  (VI).

7108

Gold  (including  gold  plated  with  platinum),  unwrought  or  in  semi-manufactured
forms,  or  in  powder  form

7108 11 00

Powder

The  Explanatory  Notes  to  subheading  7106 10 00  apply,  mutatis  mutandis.

7108 12 00

Other  unwrought  forms

The  Explanatory  Notes  to  subheadings  7106 91 10  and  7106 91 90  apply,  mutatis
mutandis.

7108 20 00

Monetary

See  the  Explanatory  Notes  to  subheading  7108 20.

7110

Platinum,  unwrought  or  in  semi-manufactured  forms,  or  in  powder  form

For  the  purposes  of  classifying  alloys  in  the  subheadings  of  this  heading  see  Subheading
Note  3  to  this  chapter.

7110 11 00
to
7110 19 90

Platinum

For  the  definition  of  the  term  ‘platinum’  in  the  context  of  these  subheadings,  see
Subheading  Note  2  to  this  chapter.

7110 11 00

Unwrought  or  in  powder  form

The Explanatory Notes to subheadings 7106 10 00 and 7106 91 10 and 7106 91 90 apply,
mutatis  mutandis.

7110 21 00

Unwrought  or  in  powder  form

The Explanatory Notes to subheadings 7106 10 00 and 7106 91 10 and 7106 91 90 apply,
mutatis  mutandis.

7110 31 00

Unwrought  or  in  powder  form

The Explanatory Notes to subheadings 7106 10 00 and 7106 91 10 and 7106 91 90 apply,
mutatis  mutandis.

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7110 41 00

Unwrought  or  in  powder  form

The Explanatory Notes to subheadings 7106 10 00 and 7106 91 10 and 7106 91 90 apply,
mutatis  mutandis.

7112

Waste  and  scrap  of  precious  metal  or  of  metal  clad  with  precious  metal;  other
waste  and  scrap  containing  precious  metal  or  precious  metal  compounds,  of  a
kind  used  principally  for  the  recovery  of  precious  metal

Waste and residues of precious metal or of metal clad with precious metal which have been
melted  down  and  cast  into  ingots,  blocks  or  similar  forms  are  classified  as  unwrought
metal  and  not  within  this  heading.

III.

JEWELLERY,  GOLDSMITHS’  AND  SILVERSMITHS’  WARES  AND  OTHER

ARTICLES

7113

7114

7116

Articles  of  jewellery  and  parts  thereof,  of  precious  metal  or  of  metal  clad  with
precious  metal

See  Notes  2  (a)  and  9  to  this  chapter.

Articles  of  goldsmiths’  or  silversmiths’  wares  and  parts  thereof,  of  precious  metal
or  of  metal  clad  with  precious  metal

See  Notes  2  (a)  and  10  to  this  chapter.

Articles  of  natural  or  cultured  pearls,  precious  or  semi-precious  stones  (natural,
synthetic  or  reconstructed)

See  Note  2 (b)  to  this  chapter.

7117

Imitation jewellery

See  Note  11  to  this  chapter.

7117 11 00
to
7117 19 99

Of  base  metal,  whether  or  not  plated  with  precious  metal

These  subheadings  include:

1. chain of base metal, cut into lengths each of which is suitable for finishing into a single
piece  of  imitation  or  costume  jewellery  by,  e.g.,  attaching  fasteners.  Such  lengths  will
not  normally  exceed  two  metres;

2. ornamental  motifs  of  base  metal,  covered  by  the  HS  Explanatory  Notes  to  heading

No  7117,  second  paragraph,  (b),  examples  of  which  are  given  below:

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7118

Coin

7118 10 10
and
7118 10 90

Coin  (other  than  gold  coin),  not  being  legal  tender

These  subheadings  include:

1. coin  which  was  legal  tender  but  has  been  withdrawn  from  circulation;

2. coin  which  is  struck  in  one  country  to  be  put  into  circulation  by  the  relevant
authorities  in  another  country;  at  the  time  of  crossing  the  frontier,  such  coin  does  not
yet  count  as  legal  tender.

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SECTION  XV

BASE  METALS  AND  ARTICLES  OF  BASE  METAL

General

Waste and scrap from non-ferrous metals which has been melted down and cast into ingots, pigs, blocks
or similar forms is classified as unwrought metal and not as waste or scrap. It is consequently classified,
for  example,  within  heading  No  7601  (aluminium),  7801  (lead),  7901  (zinc)  or  in  subheading
8104 11 00  or  8104 19 00  (magnesium).

The  expression  ‘metal’  is  taken  to  include  also  metal  which  has  an  amorphous  (non-crystalline)
structure,  such  as  metallic  glasses  and  powder  metallurgy  products.

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CHAPTER  72

IRON  AND  STEEL

General

A. There are a number of ways of distinguishing between forged and rolled products where this distinction needs

to  be  made  (heading  Nos  7207,  7214,  7216,  7218,  7224  and  7228).

If  the  whole  piece  is  available,  it  should  first  of  all  be  examined  for  the  way  the  cross-section  varies:

— if  the  variations  are  not  regularly  repeated,  the  product  is  forged;

— if, on the other hand, there are regularly repeated variations, or if the cross-section is constant, the product

may  be  forged  or  rolled.  In  this  case,  all  the  following  criteria  should  be  examined:

1. dimensions  of  the  cross-section

If  these  are  large  (cross-section  with  an  area  of  more  than  150 000  mm2)  the  product  is  probably
forged.  If  they  are  small  (minimum  dimension  less  than  15  mm)  the  product  is  probably  rolled;

2.

shape  of  the  cross-section

If it is simple (for example, square, rectangular, round, hexagonal, etc.) the product may be either rolled
or  forged,  whereas  products  of  a  more  complex  shape  are  almost  always  obtained  by  rolling;

3.

length

If a product is more than 5 m long, it is almost certainly rolled; if it is shorter, it may be either rolled or
forged;

4. dimensional tolerances

The  tolerances  in  the  dimensions  of  the  cross-section  are  stricter  in  rolled  products  than  in  forged
products;

5. metallographic aspect

Since, normally, the reduction ratio of rolled products is significantly greater than for forged products, it
is  almost  always  possible  to  distinguish  between  them  by  examination  under  a  microscope. 

The  principal  factors  to  be  examined  are  inclusions  and  structure:

(a)

(b)

inclusions  in  rolled  products  are  thin,  very  elongated  and  almost  perfectly  parallel  to  the  direction
of rolling; in forged products, on the other hand, they are less elongated (almost elliptical in shape)
and  are  not  perfectly  parallel;

the  structure  of  rolled  products  examined  after  annealing,  if  the  product  has  been  hardened  and
tempered,  has  almost  perfectly  rectilinear  division  marks  parallel  to  the  direction  of  rolling.  In
forged products, on the other hand, this is much less common and sometimes almost non-existent;

6. quantity

Forged  products  are  generally  delivered  in  small  quantities.

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Rolling can be carried out either hot or cold. Depending on the shape of the piece to be rolled and on the
shape  and  positioning  of  the  rollers,  the  process  can  be  used  to  produce  flat  products,  such  as  sheet  and
plate  or  hoop  and  strip,  or  bars  and  rods  of  round  or  polygonal  cross-section,  or  sections  of  varying
cross-sections,  tubes,  pipes,  etc.

B. Flat  products  meeting  one  of  the  following  conditions  are  to  be  regarded  as  flat  rolled  products  and  not

semi-finished  products:

— thickness  of  less  than  100  mm,

— presence  of  an  edge  fold  as  indicated  below:

— ratio  of  reduction  exceeding  1,5,

— width  exceeding  that  of  the  initial  slab  by  more  than  50  mm.

C. For  the  definition  of  certain  types  of  plastic  deformation  (such  as  rolling,  forging,  stamping),  see  the  HS

General  Explanatory  Notes  to  chapter  72,  part  (IV),  (A)  and  (B).

D. For  the  difference  between  hot-rolled  or  hot-drawn  products  and  products  obtained  or  finished  in  the  cold

state,  see  the  HS  General  Explanatory  Notes  to  chapter  72,  part  (IV),  (B),  final  paragraph.

Some  of  the  above  differences  between  hot-rolled  and  cold-rolled  products  may  be  diminished  or  eliminated
when  cold-rolled  products  are  annealed;  equally,  in  the  case  of  hot-rolled  products  which  have  a  light
cold-finishing,  the  differences  are  limited  to  surface  hardness  and  appearance.

Hot-rolled  or  hot-drawn  bars,  rods,  shapes,  angles  and  sections  may  be  cold-finished  by  drawing  or  other
processes  —  notably  rectification  or  calibration  —  giving  the  product  a  better  finish.  This  operation  renders
them  classifiable  as  ‘cold-formed  or  cold-finished’.

However,  cold  dressing  and  rough  scaling  are  not  considered  to  be  rectification  or  calibration  processes,  and
therefore  do  not  affect  the  classification  of  bars,  rods,  angles,  shapes  and  sections,  not  further  worked  than
hot-rolled or extruded. Similarly, such bars and rods, when twisted, are not to be considered as cold-finished.

E. For  the  definition  of  cladding,  see  the  HS  General  Explanatory  Notes  to  this  chapter,  part  (IV),  (C),  (2),  (e).

Base  metals  clad  with  precious  metals,  whatever  the  thickness  of  the  cladding,  fall  in  chapter  71  (see  the  HS
Explanatory  Notes  to  chapter  71).

F. For  comments  on  surface  treatments  see  the  HS  General  Explanatory  Notes  to  chapter  72,  part  (IV),  (C),  (2),

(d).

G. Unfinished  forgings  no  longer  having  the  rough  appearance  of  pieces  roughly  shaped  by  forging  of  heading
No  7207,  7218  or  7224  are  to  be  classified  in  the  headings  appropriate  to  the  finished  articles,  which  are
generally  in  chapters  82,  84,  85  and  87.  Thus,  iron  or  steel  forgings  for  the  manufacture  of  crankshafts  are
proper  to  heading  No  8483.

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I. PRIMARY  MATERIALS;  PRODUCTS  IN  GRANULAR  OR  POWDER  FORM

7201

Pig  iron  and  spiegeleisen  in  pigs,  blocks  or  other  primary  forms

Pig  iron  and  spiegeleisen  are  defined  in  Notes  1 (a)  and  1 (b)  to  this  chapter.

Pig iron as defined in Note 1 (a)  to  this  chapter which contains by  weight more than  6 %
but  not  more  than  30 %  of  manganese  is  to  be  classified  as  spiegeleisen  (subheading
7201 50 90). If an alloy having this percentage of manganese contains another element in a
proportion higher than those listed in Note 1 (a), e.g., a silicon content of more than 8 %,
it  must  be  classified  with  the  ferro-alloys;  in  the  case  given  as  an  example,  it  would  be
classified  in  subheadings  7202 21 10  to  7202 29 90  (ferro-silicon).  (If  it  contains  more
than  30 %  manganese  and  8 %  silicon,  it  must  be  regarded  as  a  ferro-silicon-manganese
falling within subheading 7202 30 00, and if it contains an additional alloy element in the
proportions 
it  must  be  classified  within  subheading
7202 99 80).

in  Note  1 (c), 

laid  down 

Pig iron as defined in Note 1 (a) to this chapter which is not spiegeleisen, and which must
therefore  be  classified  within  subheadings  7201 10 11  to  7201 50 90,  is  that  which
contains  6 %  or  less  of  manganese.  In  this  type  of  pig  iron  a  distinction  is  made  between
non-alloy pig iron (subheadings 7201 10 11 to 7201 20 00), and alloy pig iron (subheading
7201 50 10  or  7201 50 90),  depending  on  the  content  of  alloy  element.

Alloy  pig  iron  is  defined  within  Subheading  Note  1 (a)  to  this  chapter;  non-alloy  pig  iron
may  not  contain  by  weight,  taken  separately  or  together,  more  than:

— 0,2 %  of  chromium,

— 0,3 %  of  copper,

— 0,3 %  of  nickel,

— 0,1 %  of  the  following  elements:  aluminium,  molybdenum,  titanium,  tungsten,

vanadium.

7201 50 10

Alloy pig iron containing by weight not less than 0,3 % but not more than 1 % of titanium
and  not  less  than  0,5 %  but  not  more  than  1 %  of  vanadium  (ECSC)

The products of this subheading are used mainly for the production of components which
need  to  be  particularly  wear-resistant,  such  as  crankshafts,  brake  drums,  pump  pistons,
rolling  cylinders,  drop-forging  dies,  piping  elbows,  ingotmoulds.

7201 50 90

Other  (ECSC)

This  subheading  includes  the  following  types  of  pig  iron:

1.

2.

3.

those containing nickel (from 0,5 to 3,5 %) for the manufacture of articles with a high
resistance  to  stress;

‘Ni-Hard’  (containing  3,3  to  5 %  nickel  and  1,4  to  2,6 %  chromium)  for  the
manufacture  of  articles  with  a  high  resistance  to  wear;

those with a high content of nickel, chromium, silicon or copper of the manufacture of
articles  which  must  resist  corrosion;

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4.

those  also  containing  nickel  or  chromium  for  the  manufacture  of  heat-resistant
articles;

5.

those  containing  copper.

7202

Ferro-alloys

Note  1 (c)  to  this  chapter  defines  ‘ferro-alloys’,  specifying  in  particular  the  limits  of
contents  of  non-ferrous  alloy  elements  and  of  the  element  iron.

For  the  classification  of  ferro-alloys  within  the  subheadings  of  heading  No  7202,  see
Subheading  Note  2  to  this  chapter.

Thus, for example, a ferro-alloy containing more than 30 % of manganese and 8 % or less
of  silicon  is  classified  within  subheadings  7202 11 20  to  7202 19 00;  if,  however,  it
contains  more  than  30 %  manganese  and  more  than  8 %  silicon,  it  is  classified  within
subheading  7202 30 00.  Similarly,  a  ferro-silico-mangano-aluminium  alloy  must  contain
more than 8 % silicon, more  than  30 % manganese and  more than 10 % aluminium to be
classified  within  subheading  7202 99 80.

If a binary, ternary or quaternary ferro-alloy is not specifically named, it is classified within
subheading  7202 99 80.

Waste products of the iron and steel industry which are melted down and roughly recast in
the form of ingots (teemed waste), and have the composition of a ferro-alloy and are used
as  addition  products  in  the  manufacture  of  special  steels,  are  classified  within  the
subheadings  of  heading  No  7202  according  to  the  constituent  material.

This heading does not cover residues from the fusion of non-ferrous metals, which, because
of  the  presence  of  sulphur  or  phosphorous  or  some  other  impurity,  cannot  be  used  as
ferro-alloys  (generally  heading  No  2620).

Ferro-manganese

Ferro-manganese takes the form of rough pieces with a white gleaming fracture. It is brittle
and very hard. It is used for deoxidating, desulphurizing and recarburizing steel and, by the
addition  of  manganese,  as  an  alloying  element.

Containing  by  weight  more  than  2 %  of  carbon

These  subheadings  include  those  types  of  ferro-manganese  known  as  high  carbon  (high
carbon  ferro-manganese).  The  most  commonly  used  quality  contains  6  to  7 %  of  carbon;
the  manganese  content  must  be  greater  than  30 %  but  is  generally  between  70  and
80 %.

7202 11 20
to
7202 19 00

7202 11 20
and
7202 11 80

7202 19 00

Other

This  subheading covers  ferro-manganese with a medium  (1,25 to  1,5 %) or low (less  than
0,75 %)  carbon  content;  the  manganese  content  may  vary  from  80  to  90 %.

Such products are used in the manufacture of manganese alloy steel requiring a low carbon
content.

7202 21 10
to
7202 29 90

Ferro-silicon

Ferro-silicon  has  a  shiny  grey  fracture  and  is  brittle.  In  trade  there  are  types  containing
from  10 %  to  almost  96 %  silicon,  with  a  low  carbon  content  (0,1  to  0,2 %).

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It  is  used  either  for  refining  steel  or  for  the  manufacture  of  steels  which  contain  silicon
(particularly ‘electrical sheet and plate’), or (instead of silicon, which is more expensive) as
a  reducer  (silicon-thermal  process)  in  other  metallurgical  processes,  e.g.,  in  magnesium
metallurgy.

7202 30 00

Ferro-silico-manganese

Ferro-silico-manganese,  also  known  simply  as  silico-manganese,  is  used  in  various  forms
containing  more  than  8 %  and  up  to  35 %  of  silicon,  more  than  30 %  and  up  to  75 %  of
manganese  and  up  to  3 %  of  carbon.

Its  uses  are  similar  to  those  of  ferro-silicon,  but  the  combined  effect  of  silicon  and
manganese  minimizes  the  inclusion  of  non-metallic  substances  and  ultimately  reduces  the
oxygen  content.

7202 41 10
to
7202 49 90

Ferro-chromium

Ferro-chromium  takes  the  form  of  very  hard  crystalline  masses,  the  crystals  being
sometimes  very  developed.

It generally contains 60 to 75 % of chromium; the carbon content is 4 to 10 % in common
ferro-chromium  and  may  be  as  low  as  0,01 %  with  a  corresponding  reduction  in
brittleness.  It  is  used  for  producing  chromium  steels.

7202 50 00

Ferro-silico-chromium

Ferro-silico-chromium  generally  contains  30 %  of  silicon  and  50 %  of  chromium  and  the
carbon  content  may  be  high  or  very  low  as  in  the  case  of  ferro-chromium.

It  is  used  for  the  same  purpose  as  ferro-chromium;  the  presence  of  silicon  facilitates  the
deoxidating  of  steel.

7202 60 00

Ferro-nickel

Ferro-nickel  falling  within  this  subheading  contains  less  than  0,5 %  of  sulphur  and  is
generally  used  as  an  alloying  element  in  the  manufacture  of  nickel  steel.

Ferro-nickel  with  a  sulphur  content  of  0,5 %  or  more  cannot  be  used  in  that  state  for  the
manufacture of nickel steels; it is regarded as an intermediate product of nickel metallurgy
and  is,  therefore,  classified  within  heading  No  7501.

However,  certain  alloys  known  in  the  trade  as  cast  nickel  and  used  for  casting  particular
articles  to  resist  corrosion  or  high  temperatures  are  classified  within  this  subheading.  This
is  the  case  with,  for  example,  certain  types  of  austenitic  cast  iron,  commercially  known
under  various  registered  trade  names,  and  containing  up  to  36 %  of  nickel,  6 %  of
chromium,  6 %  of  silicon,  more  than  2 %  of  carbon  and  sometimes  small  quantities  of
other  elements  (aluminium,  manganese,  copper,  etc.).  For  tariff  classification  purposes,
these  products  cannot  be  considered  as  pig  iron  because  of  their  nickel  content,  which  is
above  10 %,  nor  as  steel,  because  their  carbon  content  is  above  2 %.

7202 99 80

Other

This  subheading  includes  ferro-silico-calcium,  ferro-mangano-titanium,  ferro-silico-nickel,
ferro-silico-alumino-calcium,  ferro-aluminium,  ferro-silico-aluminium  and  ferro-silico-
mangano-aluminium.

Ferro-aluminium  generally  contains  between  12  and  30 %  of  aluminium.

Certain  types  of  ferro-aluminium  are  sometimes  used  directly  for  the  casting  of  special
parts  because  of  their  high  corrosion-resistance  even  at  high  temperature  and  because  of
their  magnetic  and  thermal  properties.

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Ferro-silico-aluminium  is  used  in  various  types  of  alloys  containing,  for  example:

— 45 %  silicon  and  20  to  25 %  aluminium;

— 65  to  75 %  silicon,  over  10 %  and  up  to  15 %  aluminium  and  3  to  4 %  titanium;

— 20  to  25 %  silicon,  20  to  25 %  manganese  and  over  10  to  12 %  aluminium.

Ferro-silico-mangano-aluminium  generally  contains  20 %  silicon,  35 %  manganese  and
10  to  12 %  aluminium.

7203

Ferrous  products  obtained  by  direct  reduction  of  iron  ore  and  other  spongy
ferrous products, in lumps, pellets or similar forms; iron having a minimum purity
by  weight  of  99,94 %,  in  lumps,  pellets  or  similar  forms

7203 90 00

Other  (ECSC)

In  addition  to  the  products  mentioned  in  the  second  part  to  heading  No  7203,  which  are
covered  in  the  penultimate  paragraph  of  the  HS  Explanatory  Notes  to  this  heading,  this
subheading  includes  spongy  ferrous  products  obtained  by  means  other  than  the  direct
reduction  of  iron  ore,  i.e.,  those  obtained  from  molten  pig  iron  by  the  atomization
technique.

7204

Ferrous  waste  and  scrap;  remelting  scrap  ingots  of  iron  or  steel

In  addition  to  the  waste  and  scrap  described  in  the  HS  Explanatory  Notes  to  heading
No 7204, (A), this heading also includes used cut-up rails less than 1,5 m in length (see the
Explanatory  Notes  to  subheading  7302 10 90).

7204 41 10

Turnings,  shavings,  chips,  milling  waste,  sawdust  and  filings  (ECSC)

This  subheading  does  not  include  milling  waste  and  filings  separated  from  foreign  bodies
(for  example,  by  magnetic  processes)  and  which  are  made  homogeneous  in  grain  size  (for
example,  by  screening).  Depending  on  their  grain  size  (see  Note  8 (b)  to  section  XV  and
Note  1 (h)  to  this  chapter)  these  products  fall  within  subheading  7205 10 00,  7205 21 00
or  7205 29 00.

7204 49 10

Fragmentized  (shredded)  (ECSC)

Fragmentized  (shredded)  waste  and  scrap  covers  products  of  which  95 %  by  weight  have
no  dimension  greater  than  200  mm.

7204 49 91

Neither  sorted  nor  graded  (ECSC)

This subheading covers waste and scrap in bulk which contain, for example, a mixture of
cast  iron,  tinned  iron  and  different  kinds  of  steel,  in  various  forms.

7204 49 99

Other  (ECSC)

This  subheading  covers  bulk  waste  and  scrap  which  has  been  sorted  or  graded.

7204 50 10
and
7204 50 90

Remelting  scrap  ingots

Remelting scrap ingots with the chemical composition of a ferro-alloy used as additions in
the  production  of  special  steel  are  classified  in  the  appropriate  subheadings  of  heading
No  7202.

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7205

Granules  and  powders,  of  pig  iron,  spiegeleisen,  iron  or  steel

7205 21 00
and
7205 29 00

Powders

The products of these subheadings may be mixed either with alloying elements for certain
of the purposes mentioned in the HS Explanatory Notes to heading No 7205, (B), or with
protective  elements  (e.g.,  zinc)  to  prevent  the  risk  of  spontaneous  combustion  of  the
iron.

II.

IRON  AND  NON-ALLOY  STEEL

7207

Semi-finished  products  of  iron  or  non-alloy  steel

7207 19 14

Obtained  by  continuous  casting  (ECSC)

Continuously  cast  semi-finished  products  typically  display  transversal  rings  of  various
colours at more or less regular intervals on their outside surface and a radiating pattern of
crystals,  due  to  rapid  cooling,  in  their  cross-section.  They  are  mainly  used  as  intermediate
products  to  manufacture  seamless  tubes.

7208

Flat-rolled  products  of  iron  or  non-alloy  steel,  of  a  width  of  600  mm  or  more,
hot-rolled,  not  clad,  plated  or  coated

The  term  ‘re-rolling’  for  the  purposes  of  the  subheadings  of  this  heading  is  limited  to  the
process  by  which  the  metal  is  passed  between  inversely  rotating  rolls  and  is  thereby
reduced in thickness. This process may also have the effect of improving the metal surface
or  its  mechanical  properties.  The  term  ‘re-rolling’  does  not  however  cover  the  ‘skin-pass’
process  which  causes  a  slight  reduction  in  thickness  or  other  processes  under  which  the
metal  is  shaped  but  not  reduced  in  thickness.

7208 90 10

Not  further  worked  than  surface-treated  or  simply  cut  into  shapes  other  than  rectangular
(including  square)  (ECSC)

This  subheading  covers  flat-rolled  products  which  have  undergone  one  or  more  of  the
surface  treatments  mentioned  in  the  HS  Explanatory  Notes  to  heading  No  7208,  second
paragraph, (3) to (5) and/or cut to shape other than square or rectangular, but without any
further  working.

7208 90 90

Other

This  subheading  covers  flat-rolled  products  which,  after  rolling,  have  undergone  working
such  as  corrugating,  perforation,  bevelling  or  rounding  at  the  edges.

However, products with patterns in relief resulting directly from rolling, are not considered
as  having  undergone  working  in  the  meaning  of  this  subheading.

7209

Flat-rolled  products  of  iron  or  non-alloy  steel,  of  a  width  of  600  mm  or  more,
cold-rolled  (cold-reduced),  not  clad,  plated  or  coated

7209 90 10

Not  further  worked  than  surface-treated  or  simply  cut  into  shapes  other  than  rectangular
(including  square)  (ECSC)

The  Explanatory  Notes  to  subheading  7208 90 10  apply,  mutatis  mutandis.

7209 90 90

Other

The  Explanatory  Notes  to  subheading  7208 90 90  apply,  mutatis  mutandis.

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Flat-rolled  products  of  iron  or  non-alloy  steel,  of  a  width  of  600  mm  or  more,
clad,  plated  or  coated

For  the  purposes  of  this  heading,  clad  products  are  those  which  have  undergone  cladding
as defined in the HS General Explanatory Notes to this chapter, part (IV), (C), (2), (e), and
plated or coated products are those which have undergone one of the treatments included
in  the  part  mentioned  above  of  the  General  Explanatory  Notes,  (d),  (iv)  and  (v).

7210 12 11

Tinplate  (ECSC)

This  subheading  does  not  include  varnished  tinplate  (subheading  7210 70 31).

7210 20 10
and
7210 20 90

7210 30 10
and
7210 30 90

7210 41 10
and
7210 41 90

7210 61 10
and
7210 61 90

Plated  or  coated  with  lead,  including  terne-plate

For  the  purposes  of  these  subheadings,  ‘terne-plate’  is  understood  to  mean  flat-rolled
products  with  a  thickness  of  less  than  0,5  mm  which  are  coated,  by  means  of  electrolysis
or  by  immersion  in  a  molten  metal  bath,  with  a  layer  made  up  of  lead-tin  alloy.  The
amount  of  lead  on  the  two  surfaces  may  not  exceed  120  g/m2  of  the  product.

Electrolytically  plated  or  coated  with  zinc

See  the  HS  Explanatory  Notes  to  subheadings  7210 30,  7210 41  and  7210 49.

Corrugated

See  the  HS  Explanatory  Notes  to  heading  No  7208,  sixth  paragraph.

Plated  or  coated  with  aluminium-zinc  alloys

These  subheadings  include  flat-rolled  products  plated  or  coated  with  alloys  in  which
aluminium  predominated  by  weight  over  zinc.  Other  alloy  elements  are  permitted.

7210 90 10

Silvered,  gilded,  platinum-plated  or  enamelled

In  addition  to  enamelled  sheets  or  plates  this  subheading  includes  silvered,  gilded  or
platinum-plated  sheets  and  plates,  i.e.,  coated  with  precious  metals  on  one  or  both  sides,
by  processes  other  than  cladding.  The  processess  involved  are  mainly  electrolytic
depositions,  spraying  and  evaporation  under  vacuum  (see  the  HS  General  Explanatory
Notes  to  this  chapter,  part  (IV),  (C),  2,  (d),  (iv)).

Flat-rolled  products  of  iron  or  non-alloy  steel,  of  a  width  of  less  than  600  mm,
not  clad,  plated  or  coated

This  heading  does  not  cover  flat-rolled  products  of  a  shape  other  than  square  or
rectangular,  even  if  their  width  is  less  than  600  mm  (heading  No  7208).

Flat-rolled  products  of  iron  or  non-alloy  steel,  of  a  width  of  less  than  600  mm,
clad,  plated  or  coated

The  Explanatory  Notes  to  heading  No  7210  and  its  subheadings  apply,  mutatis
mutandis.

7211

7212

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7212 50 93

Plated  or  coated  with  aluminium-zinc  alloys

The  Explanatory  Notes  to  subheadings  7210 61 10  and  7210 61 90  apply,  mutatis
mutandis.

7214

Other  bars  and  rods  of  iron  or  non-alloy  steel,  not  further  worked  than  forged,
hot-rolled,  hot-drawn  or  hot-extruded,  but  including  those  twisted  after  rolling

7214 10 00

Forged

For  the  difference  between  forged  and  rolled  products  see  the  General  Explanatory  Notes
to  this  chapter,  (A).

7215

Other  bars  and  rods  of  iron  or  non-alloy  steel

7215 90 90

Other

This  subheading  covers  forged,  hot-rolled  or  hot-drawn  bars  and  rods  and  those  obtained
by  cold-working,  which  have  undergone:

1.

surface  treatment  in  addition  to  that  mentioned  in  the  HS  Explanatory  Notes  to
heading  No  7214,  fourth  paragraph,  (1)  to  (3),  for  example,  polishing,  burnishing,
artificial  oxidation,  phosphatising,  oxalating,  coating  and  (except  for  hot-rolled  or
hot-drawn  bars  and  rods)  cladding;  or

2. mechanical  working  such  as  perforation  or  calibration.

7216

Angles,  shapes  and  sections  of  iron  or  non-alloy  steel

This  heading  does  not  include  perforated  angles  and  ‘Halfen’  angles,  shapes  and  sections,
which  fall  within  heading  No  7308  and  are  described  in  the  Explanatory  Notes  to  that
heading.

7216 31 11

With  parallel  flange  faces  (ECSC)

This  subheading  covers  only  sections  in  which  both  the  inner  and  outer  flange  faces  are
parallel.

They  have  the  following  shape:

7216 31 91

With  parallel  flange  faces  (ECSC)

See  the  Explanatory  Notes  to  subheading  7216 31 11.

7216 32 11

With  parallel  flange  faces  (ECSC)

The  Explanatory  Notes  to  subheading  7216 31 11  apply,  mutatis  mutandis.

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The  sections  have  the  following  shape:

7216 32 91

With  parallel  flange  faces  (ECSC)

See  the  Explanatory  Notes  to  subheading  7216 32 11.

7216 50 91

Bulb  flats  (ECSC)

This  subheading  covers  products  having  a  uniform  solid  cross-section  along  their  whole
length  as  illustrated  below,  their  width  is  generally  under  430  mm.  The  height  ‘a’  of  the
bulb  is  usually  one-seventh  of  the  width  ‘b’  of  the  bulb  flat.

7216 69 00

Other

This  subheading  covers  angles,  shapes  and  sections  which  have  been  cold-formed  or
cold-finished  by  drawing  with  reduction  in  thickness.

7216 91 10
to
7216 91 90

Cold-formed  or  cold-finished  from  flat-rolled  products

The  Explanatory  Notes  to  subheading  7215 90 90  apply,  mutatis  mutandis.

7216 91 10

Profiled  (ribbed)  sheets

Profiled  (ribbed)  sheets  are  mainly  used  as  façade  cladding.

They  are  typically  shaped  as  below:

This  subheading  does  not  include  profiled  sheets  with  mounting  devices  (subheading
7308 90 59).

7216 99 90

Other

The  Explanatory  Notes  to  subheading  7215 90 90  apply,  mutatis  mutandis.

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III. STAINLESS  STEEL

7219

Flat-rolled  products  of  stainless  steel,  of  a  width  of  600  mm  or  more

7219 90 10

Not  further  worked  than  surface-treated,  including  cladding,  or  simply  cut  into  shapes
other  than  rectangular  (including  square)  (ECSC)

This  subheading  covers  hot-rolled  or  cold-rolled  flat  products  which:

1. have  undergone  one  or  more  of  the  surface  treatments  mentioned  in  the  HS  General

Explanatory  Notes  to  this  chapter,  part  (IV),  (C),  (2),  (d)  and  (e);  or

2. are  of  a  shape  other  than  square  or  rectangular.

7219 90 90

Other

This subheading covers hot-rolled or cold-rolled flat products which have undergone, after
rolling,  operations  such  as  perforating,  bevelling  or  edge-rounding.

7220

Flat-rolled  products  of  stainless  steel,  of  a  width  of  less  than  600  mm

This  heading  does  not  cover  flat-rolled  products  of  a  shape  other  than  square  or
rectangular,  even  if  their  width  is  less  than  600  mm  (heading  No  7219).

IV. OTHER  ALLOY  STEEL;  HOLLOW  DRILL  BARS  AND  RODS,
OF  ALLOY  OR  NON-ALLOY  STEEL

7225

Flat-rolled  products  of  other  alloy  steel,  of  a  width  of  600  mm  or  more

7225 11 00

Grain-oriented  (ECSC)

Grain-oriented  flat-rolled  products  are  those  whose  magnetic  properties  are  markedly
better  parallel  to  the  rolling  direction  than  perpendicular  to  the  rolling  direction  (‘Goss
texture’). Such products are generally coated with an insulating layer usually consisting of
a  glass-like  film  (mainly  of  magnesium  silicates).

7226

Flat-rolled  products  of  other  alloy  steel,  of  a  width  of  less  than  600  mm

7226 11 10
and
7226 11 90

Grain-oriented

See  the  Explanatory  Notes  to  subheading  7225 11 00.

7227

Bars  and  rods,  hot-rolled,  in  irregularly  wound  coils,  of  other  alloy  steel

7227 90 95

Other  (ECSC)

This  subheading  includes  welding  wire,  other  than  that  of  heading  No  8311.

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7228

7228 40 10
and
7228 40 90

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Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy
steel;  hollow  drill  bars  and  rods,  of  alloy  or  non-alloy  steel

Other  bars  and  rods,  not  further  worked  than  forged

For the distinction between forged and rolled products see the General Explanatory Notes
to  this  chapter,  (A).

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CHAPTER  73

ARTICLES  OF  IRON  OR  STEEL

7301

Sheet  piling  of  iron  or  steel,  whether  or  not  drilled,  punched  or  made  from
assembled  elements;  welded  angles,  shapes  and  sections,  of  iron  or  steel

This  heading  covers  sheet  piling  and  welded  angles,  shapes  and  sections  which  have
undergone  working  such  as  drilling,  twisting,  etc.,  provided  that  such  working  has  not
conferred  on  them  the  character  of  products  covered  elsewhere.

7301 20 00

Angles,  shapes  and  sections

This subheading does not cover perforated angles and ‘Halfen’ angles, shapes and sections
(heading  No  7308).

7302

Railway  or  tramway  track  construction  material  of  iron  or  steel,  the  following:
rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other
crossing  pieces,  sleepers  (cross-ties),  fish-plates,  chairs,  chair  wedges,  sole  plates
(base  plates),  rail  clips,  bedplates,  ties  and  other  material  specialized  for  jointing
or  fixing  rails

7302 10 10

Current-conducting,  with  parts  of  non-ferrous  metal

This  subheading  covers  only  current-conducting  rails,  excluding  running  rails,  the  contact
surface  of  which  is  of  non-ferrous  metal  (aluminium,  copper)  or  which  are  equipped  with
connecting  pieces  made  of  non-ferrous  metals.

Conductor  rails  falling  within  this  subheading  also  commonly  called  ‘third  (or  fourth)
rails’,  have  the  same  cross-section  as  a  running  rail  or  have  a  double  T  or  rectangular  or
trapezoidal  etc.  cross-section,  and  are  made  of  steel  which  is  generally  softer  than  that  of
running  rails,  because  their  mechanical  properties  can  be  sacrificed  to  the  electrical
qualities:  the  electrical  resistivity,  which  in  the  steel  of  running  rails  is  about  0,19 × 10−6
ohm·m,  is  only  0,11  ohm·m  for  steel  with  a  low  carbon  content  (0,08 %  approximately)
and  manganese  content  (0,20 %)  and  even  0,10  ohm·m  for  Armco  iron  (practically  pure
iron:  99,9 %).

Conductor  rails  can  have  an  upper,  lateral  or  lower  contact  and  are  often  protected  by  a
coating  of  resin  which  leaves  uncovered  the  side  on  which  the  skid  runs.

7302 10 90

Used  (ECSC)

This  subheading  does  not  include  used  rails  regarded  as  scrap  of  heading  No  7204,  for
example,  twisted  rails  and  cut  up  rails  less  than  1,5  m  in  length.

7303 00

Tubes,  pipes  and  hollow  profiles,  of  cast  iron

7303 00 10

Tubes  and  pipes  of  a  kind  used  in  pressure  systems

This  subheading  includes  cast  iron  tubes  and  pipes  commonly  used  as  supply  lines  (often
buried) for gas and water and which can  withstand a  pressure  of at least  10,13  bar.  Such
tubes and pipes are manufactured almost exclusively from particularly high-strength ductile

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cast  iron  (minimum  tensile  strength:  420  MPa)  and  must  possess  particularly  good
mechanical  properties  (in  particular  plastic  deformation)  if  they  are  not  to  facture  as  a
result  of  gradual  shifts  in  the  soil.  They  therefore  have  a  yield  point  of  at  least  300
MPa.

7304

Tubes,  pipes  and  hollow  profiles,  seamless,  of  iron  (other  than  cast  iron)  or
steel

Articles  of  this  heading  of  a  length  which  does  not  exceed  twice  the  greatest  external
dimension of the cross-section are not considered as tubes or pipes. They are considered to
be  either  tube  or  pipe  fittings  (heading  No  7307)  or  washers  (heading  No  7318).

7304 31 91

Precision  tubes

The  products  of  this  subheading  are  characterized  by  their  smooth,  shiny  or  polished
internal or external surfaces and by the fact that their tolerances are stricter than those for
hot-finished  tubes.

Tubes  meeting  the  requirements  of  ISO  Standard  3304  and  the  related  national  standards
are  used  for  applications  such  as  hydraulic  or  pneumatic  circuits,  shock  absorbers,
hydraulic  or  pneumatic  screws,  and  generally  for  the  fabrication  of  parts  for  motor
vehicles,  motors  or  machines.

However,  tubes  meeting  the  provisions  of  ISO  Standards  2604  and  6759  and  the  relevant
national  standards  are  used  as  conduits  in  pessure  vessels:  boilers,  superheaters,  heat
exchangers  and  feedwater  heaters  for  power  stations,  where  the  tolerances  imposed  on
precision  tubing  are  required.

7304 39 10

Unworked,  straight  and  of  uniform  wall-thickness,  for  use  solely  in  the  manufacture  of
tubes  and  pipes  with  other  cross-sections  and  wall-thicknesses

7304 39 51
and
7304 39 59

This  subheading  includes  seamless  steel  tubes  usually  obtained  by  piercing  and  hot-rolling
or  by  piercing  and  hot-drawing;  they  are  usually  called  ‘blanks’.  They  are  intended  to  be
transformed  into  tubes  of  other  shapes  and  wall-thickness  with  moe  reduced  dimensional
tolerances.

They  are  presented  with  the  ends  roughly  cut-off  and  deburred  but  are  otherwise
unfinished.  Their  exterior  and  interior  surfaces  are  rough  and  not  descaled.  They  are  not
oiled,  zinc-coated  or  painted.

Threaded  or  threadable  tubes  (gas  pipe)

These  tubes  are  obtained  by  hot-rolling  and  calibration.  They  have  external  diameters  of
13,5 to 165,1 mm, and are delivered with smooth ends or threaded ends with sleeves. They
have either unfinished surfaces or surfaces with a layer of zinc or other protective product,
e.g.,  plastic  or  bitumen.

Hot  finishing  gives  them  mechanical  properties  which  enable  them  to  be  cut  to  the  length
at  which  they  are  to  be  used,  bent  and  where  necessary  threaded  in  situ.

They  are  used  mainly  for  the  distribution  of  steam,  water  or  gas  in  buildings.

They  meet  the  requirements  of  the  ISO  Standard  65  and  the  relevant  national  standards.

7304 49 10

Unworked,  straight  and  of  uniform  wall-thickness,  for  use  solely  in  the  manufacture  of
tubes  and  pipes  with  other  cross-sections  and  wall-thicknesses

See  the  Explanatory  Notes  to  subheading  7304 39 10.

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7304 51 91

Precision  tubes

See  the  Explanatory  Notes  to  subheading  7304 31 91.

7304 59 10

Unworked,  straight  and  of  uniform  wall-thickness,  for  use  solely  in  the  manufacture  of
tubes  and  pipes  with  other  cross-sections  and  wall-thicknesses

See  the  Explanatory  Notes  to  subheading  7304 39 10.

7305

7306

7306 30 21
and
7306 30 29

Other  tubes  and  pipes  (for  example,  welded,  riveted  or  similarly  closed),  having
circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron
or  steel

The  Explanatory  Notes  to  heading  No  7304  apply,  mutatis  mutandis.

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted
or  similarly  closed),  of  iron  or  steel

The  Explanatory  Notes  to  heading  No  7304  apply,  mutatis  mutandis.

Precision  tubes,  with  a  wall  thickness

These  subheadings  cover  both  precision  tubes  not  further  worked  than  calibrated  and
precision  tubes  welded  and  cold-drawn.

1. Tubes  not  further  worked  than  calibrated

These  tubes  are  generally  obtained  by  continuous  welding,  without  filler  metal,  by
electrical resistance or induction welding, from coiled flat-rolled products, hot-rolled or
cold-rolled,  after  cold  forming  in  the  longitudinal  direction.

For  the  most  part,  their  surfaces  are  free  of  scale  and  oiled,  as  a  result  of  lubrication
during  forming,  welding  and  calibrating.  There  is  no  external  weld  seam,  this  having
been  ground  down  immediately  after  welding.  In  some  cases,  the  weld  seam  is  also
removed  from  the  internal  surface  of  the  product.

Following  cold  working  and  calibration,  these  products  are  delivered 
in  the
word-hardened  state,  unless  heat  treatment  for  the  regeneration  of  the  structure  is  not
required;

They  are  mainly  used  for  the  manufacture  of  parts  of  motor  vehicles  or  machines,
metal  furniture,  bicycle  frames,  perambulators,  gates  and  balustrades.

They  meet  the  requiements  of  ISO  Standard  3306  and  the  relevant  national
standards.

2. Welded,  drawn  tubes

These tubes can be distinguished from welded precision tubes not further worked than
calibrated  by  the  fact  that  no  race  of  a  weld  seam  exists  either  on  the  external  or  on
the  internal  surface  of  the  tube  and  that  their  dimensional  tolerances  are  stricter.

Their  uses  are  the  same  as  those  in  subheadings  7304 31 91  and  7304 51 91.

They  meet  the  requirements  of  ISO  Standard  3305,  or  those  of  ISO  Standards  2604
and  6758  if  they  are  used  for  pessure  vessels.

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7306 30 51
and
7306 30 59

Threaded  or  threadable  tubes  (gas  pipe)

These  tubes  are  made  by  the  weld-forging  process  after  hot  working.  For  the  other
characteristics  and  uses  see  the  Explanatory  Notes  to  subheadings  7304 39 51  and
7304 39 59.

7306 50 91

Precision  tubes

See  the  Explanatory  Notes  to  subheadings  7306 30 21  and  7306 30 29.

7307

Tube  or  pipe  fittings  (for  example,  couplings,  elbows,  sleeves),  of  iron  or  steel

7307 11 10
and
7307 11 90

Of  non-malleable  cast  iron

The  expression  ‘non-malleable’  includes  lamellar  graphite  cast  iron.

These subheadings cover cast iron fittings, such as elbows, bends, sleeves, ties, collars and
tees. They are connected to tubes or pipes of cast iron or steel by screwing, contact or by
mechanical assembly.

7307 19 10

Of  malleable  cast  iron

Malleable  cast  iron  is  an  intermediate  product  between  lamellar  graphite  iron  (grey  iron)
and  cast  steel.  It  can  be  easily  cast  and  becomes  tough  and  malleable  after  suitable  heat
treatment. During the heat treatment, the carbon partly disappears or changes its make-up;
it finally deposits in the form of nodules which do not impair metallic cohesion to such an
extent  as  the  graphite  flakes  in  grey  cast  iron.

Where  the  carbon  content  is  2 %  or  less  by  weight,  the  products  are  regarded  as  being  of
cast  steel  and  fall  within  subheading  7307 19 90  (see  Note  1  to  this  chapter).

The  expression  malleable  includes  spheroidal  graphite  cast  iron.

See  also  the  Explanatory  Notes  to  subheadings  7307 11 10  and  7307 11 90,  second
paragraph.

7307 23 10

Elbows  and  bends

This  subheading  includes  elbows  and  bends  of  constant  thickness  throughout  their
generating  lines,  as  described  in  ISO  Standard  3419—1981  and  in  the  relevant  national
standards.

Their  ends  are  cut  square  and,  in  products  with  thicker  walls,  are  chamfered  to  facilitate
welding  to  the  tubes.

The  fittings  are  pesented  with  either  45 °  or  90 °  bends  (known  as  elbows)  or  with  180 °
bends  (known  as  bends).

This  subheading  also  covers  elbows  and  bends  the  thickness  of  which  is  not  constant.

7307 23 90

Other

This  subheading  covers  mainly  tees  and  crosses,  sleeves,  plugs  and  concentric  or  eccentric
reducers  described  in  ISO  Standard  3419—1981  and  in  the  relevant  national  standards.

With  respect  to  the  finishing  of  the  ends  see  the  Explanatory  Notes  to  subheading
7307 23 10.

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7307 93 11

Elbows  and  bends

See  the  Explanatory  Notes  to  subheading  7307 23 10.

7307 93 19

Other

See  the  Explanatory  Notes  to  subheading  7307 23 90.

7307 93 91

Elbows  and  bends

See  the  Explanatory  Notes  to  subheading  7307 23 10.

7307 93 99

Other

See  the  Explanatory  Notes  to  subheading  7307 23 90.

7308

Structures  (excluding  prefabricated  buildings  of  heading  No  9406)  and  parts  of
structures  (for  example,  bridges  and  bridge-sections,  lock-gates,  towers,  lattice
masts,  roofs,  roofing  frameworks,  doors  and  windows  and  their  frames  and
thresholds  for  doors,  shutters,  balustrades,  pillars  and  columns),  of  iron  or  steel;
plates,  rods,  angles,  shapes,  sections,  tubes  and  the  like,  prepared  for  use  in
structures,  of  iron  or  steel

In addition to the products mentioned in the HS Explanatory Notes to heading No 7308,
this  heading  includes:

1. perforated  angles  (‘handy  angles’  or  ‘Dexion  slotted  angles’)  prepared  for  use  in  the
assembly of metal structures such as racks, sets of shelves, furniture, stairs, scaffolding,
roofing  frameworks,  presented  separately  or  in  sets;

2.

‘Halfen’ angles, shapes and sections of approximately omega cross-section with slits at
irregular  intervals  along  the  back,  slightly  humped  to  permit  insertion  of  an  anchor
strip,  intended  for  embedding  in  concrete  floors,  ceilings  or  walls,  for  the  purpose  of
securing by means of special bolts various types of equipment (machines, railway track,
conveyor  track,  monorails,  mobile  cranes,  piping,  etc.).

7308 90 59

Other

This subheading includes panels with an insulating core between a wall of profiled (ribbed)
sheet  as  classified  within  subheading  7216 91 10  and  a  wall  of  sheet  other  than  profiled
(ribbed).

7311 00

Containers  for  compressed  or  liquefied  gas,  of  iron  or  steel

This  heading  does  not  cover  portable  tyre  inflators  comprising,  in  addition  to  a
compressed-air,  reservoir,  a  pressure  gauge,  a  filling  tube,  an  adapter  nozzle  and  air  inlet
and outlet valves, and in which the pessure gauge is used for measuring the pressure of the
tyre  and  not  the  pressure  inside  the  reservoir  (subheadings  9026 20 51  to  9026 20 90).

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not
electrically insulated

Stranded  wire

Stranded wire consists of circular cross-section wires twisted in one or more layers around
a core. Stranded wire may be round-strand, flat-strand or triangular strand, depending on
the  cross-section.

7312

7312 10 71
to
7312 10 79

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7312 10 82
to
7312 10 99

Ropes  and  cables  (including  locked  coil  ropes)

Ropes  generally  consist  of  a  number  of  strands  twisted  in  one  or  more  layers  around  a
core.

Locked coil ropes have one or more outer layers consisting wholly or partly of interlocking
wires, thus providing a surface impervious to water or foreign bodies. They always have a
circular  cross-sectional  shape.

7318

Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers
(including  spring  washers)  and  similar  articles,  of  iron  or  steel

7318 14 91

Spaced-thread  screws

This subheading covers hardened screws with head and fixing thread (V-thread) for driving
into  sheet  metal.  The  thread,  which  is  not  metric,  extendeds  from  the  shank  end  to  the
head.  The  shank  end  is  pointed  or  a  journal.  They  typically  have  the  following
appearance:

7318 15 10

Screws, turned from bars, rods, profiles, or wire, of solid section, of a shank thickness not
exceeding  6  mm

‘Screw-machine  produced’  articles  are  considered  to  be  those  turned  on  a  screw  machine
from  bars,  sections  or  wire,  with  their  complete  cross-section.  These  articles  do  not
necessarily  have  to  have  been  turned  throughout  the  whole  of  their  length.

In  addition  to  having  been  turned  they  may  have  undergone  other  metal  removing
operations  e.g.,  milling,  drilling,  boring,  or  planing.  They  may  also  have  slots  or  grooves.
Surface working which does not alter their form and which is carried out after turning may
also  be  admitted  provided  the  articles  are  still  identifiable  as  having  been  obtained  by
turning.

7318 15 20

For  fixing  railway  track  construction  material

This  subheading  includes:

1. hook  bolts,  which  generally  have  a  square  or  trapezoidal  head  with  or  without  a

square  neck,  and  which  are  used  for  metal  sleepers;

2.

fish bolts, which generally have a square or round head and oval neck, and which are
used  to  join  rails  to  one  another;

3. other bolts for fixing railway track construction material, which are generally supplied

with  nuts  attached  and  which  have  a  shank  thickness  not  less  than  18  mm.

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7318 15 30
to
7318 15 49

Without  heads

These  subheadings  include  goods  which  typically  have  the  following  appearance:

7318 15 90

Other

This  subheading  includes  screws  and  bolts  with  square  socket  heads,  square,  octagonal  or
triangular heads,

round-headed  screws  and  bolts  of  various  types,  e.g.:

7318 16 10

Turned from bars, rods, profiles, or wire, of solid section, of a hole diameter not exceeding
6  mm

See  the  Explanatory  Notes  to  subheading  7318 15 10.

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7318 16 91
and
7318 16 99

Other,  with  an  inside  diameter

The inside diameter must be measured at the root of the thread. The diameter of bolts, on
the  other  hand,  must  be  measured  at  the  crest  of  the  thread.

7320

Springs  and  leaves  for  springs,  of  iron  or  steel

7320 10 11

Laminated  springs  and  leaves  therefor

Laminated  springs  are  hot-worked  leaf-springs  with  a  cross-section  tapering  from
mid-point  to  extremity.

7320 20 81

Coil  compression  springs

Coil  compression  springs  are  designed  to  react  to  pressure  and  are  therefore  open-coiled.

7320 20 85

Coil  tension  springs

Coil  tension  springs  are  designed  to  react  to  tension  and  are  therefore  close-coiled.

7320 20 89

Other

This  subheading  includes  coil  torsion  springs  and  volute  springs.  Coil  torsion  springs
typically  have  the  following  appearance:

Volute  springs  typically  have  the  following  appearance:

7320 90 30

Discs  springs

Discs  springs  typically  have  the  following  appearance:

Disc spring column
(cutaway)

Single  disc  spring

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7324

Sanitary  ware  and  parts  thereof,  of  iron  or  steel

7324 10 10
and
7324 10 90

Sinks  and  wash  basins,  of  stainless  steel

Stainless steel is defined in Note 1 (e) to chapter 72. The articles of these subheadings are
usually  made  of  stainless  steel  of  the  austentic  type  containing  approximately  18 %
chromium  and  8 %  nickel.

They  are  produced  either  by  the  deep  drawing  of  a  sheet  of  stainless  steel  to  give  a
one-piece  sink  or  by  the  joining  of  one  or  more  sink  units  with  one  or  two  smooth  or
channelled  draining  boards.

7326

Other  articles  of  iron  or  steel

7326 20 90

Other

This  subheading  includes  products  consisting  of  one  or  more  steel  wires  sandwiched
between  two  strips  of  paper  or  plastic,  not  cut  to  length.  These  goods  are  generally
supplied  on  spools  for  use  with  automatic  bag  closing  machines.

When  cut  into  short  lengths  (suitable  for  sealing  bags,  sachets,  etc.)  these  products  are
classified  within  heading  No  8309  (see  the  HS  Explanatory  Notes  to  heading  No  8309,
second  paragraph,  (9)).

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CHAPTER  74

COPPER  AND  ARTICLES  THEREOF

7401

Copper  mattes;  cement  copper  (precipitated  copper)

7401 20 00

Cement  copper  (precipitated  copper)

Cement copper is a finely divided impure mixture of copper and copper oxide; the copper
content  of  the  dry  matter  varies  appreciably,  normally  within  approximate  limits  of  50  to
85 %  by  weight.

7406

Copper  powders  and  flakes

7406 20 00

Powders  of  lamellar  structure;  flakes

Powders  of  lamellar  structure  can  be  distinguished  by  microscope.  They  are  extremely
fine-grained,  usually  shiny,  a  little  oily  and  are  generally  used  as  pigments  for  paints.

Flakes  can  be  distinguished  by  the  naked  eye  or  through  a  magnifying  glass.  They  appear
as  small,  fine,  irregular  scales  and  are  generally  used  as  a  coating  material.

7407

Copper  bars,  rods  and  profiles

This heading includes profiles with a closed contour (hollow profiles) provided they do not
comply  with  the  definition  of  tubes  and  pipes.

7411

Copper  tubes  and  pipes

The  Explanatory  Notes  to  heading  No  7304  apply,  mutatis  mutandis.

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CHAPTER  75

NICKEL  AND  ARTICLES  THEREOF

7507

7507 11 00
and
7507 12 00

Nickel  tubes,  pipes  and  tube  or  pipe  fittings  (for  example,  couplings,  elbows,
sleeves)

Tubes  and  pipes

The  Explanatory  Notes  to  heading  No  7304  apply,  mutatis  mutandis.

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CHAPTER  76

ALUMINIUM  AND  ARTICLES  THEREOF

7601

Unwrought  aluminium

This heading covers aluminium in the forms described in the HS Explanatory Notes to this
heading.  It  also  covers  pieces  resulting  from  cutting  or  breaking  these  products.

7601 20 91
and
7601 20 99

Secondary

Secondary  aluminium  is  obtained  by  remelting  aluminium  waste  or  scrap.

7602 00

Aluminium  waste  and  scrap

This heading does not cover unwrought waste and scrap which has been remelted (heading
No  7601).

7602 00 11

Turnings, shavings, chips, milling waste, sawdust and filings; waste of coloured, coated or
bonded  sheets  and  foil,  of  a  thickness  (excluding  any  backing)  not  exceeding  0,2  mm

This  subheading  covers  turnings,  shavings,  chips  or  sawdust,  milling  waste  and  filings
which  constitute  the  waste  from  products  which  have  been  worked  on  by  lathe,  milling
machine,  plane,  drill,  saw,  grinding  machine  or  file.

This  subheading  also  covers  waste  of  coloured,  coated  or  bonded  sheets  and  foil,  of  a
thickness  (excluding  any  backing)  not  exceeding  0,2  mm.

This waste must undergo a special treatment, before recovery of the metal, for the removal
of  foreign  substances  (grease,  oil,  coatings,  paper,  etc.)

7602 00 19

Other  (including  factory  rejects)

This  subheading  covers  all  aluminium  waste  not  covered  by  subheading  7602 00 11.

‘Factory rejects’ is to be taken to mean new articles, finished or unfinished, which because
of  a  manufacturing  fault  (e.g.,  a  defect  in  the  metal  structure  or  a  defect  resulting  from
processing)  can  be  used  only  for  recovery  of  the  metal.

7602 00 90

Scrap

Aluminium  scrap  is  to  be  taken  to  mean  old  aluminium  articles  which  have  become  unfit
for  their  original  use  because  they  have  been  broken,  cut  or  become  worn,  together  with
scrap  from  these  articles.

7603

Aluminium  powders  and  flakes

7603 20 00

Powders  of  lamellar  structure;  flakes

See  the  Explanatory  Notes  to  subheading  7406 20 00.

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7608

Aluminium  tubes  and  pipes

The  Explanatory  Notes  to  heading  No  7304  apply,  mutatis  mutandis.

7612

Aluminium  casks,  drums,  cans,  boxes  and  similar  containers  (including  rigid  or
collapsible  tubular  containers),  for  any  material  (other  than  compressed  or
liquefied  gas),  of  a  capacity  not  exceeding  300  litres,  whether  or  not  lined  or
heat-insulated,  but  not  fitted  with  mechanical  or  thermal  equipment

7612 90 10

Rigid  tubular  containers

This  subheading  includes  rigid  tubular  containers  whose  maximum  external  diameter
generally  does  not  exceed  40  mm  and  is  smaller  than  half  the  length  of  the  container
without  stopper.  Such  rigid  tubular  containers  are  used  in  particular  for  pharmaceutical
products  (tablets).

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CHAPTER  78

LEAD  AND  ARTICLES  THEREOF

7801

Unwrought  lead

7801 91 00

Containing  by  weight  antimony  as  the  principal  other  element

This  subheading  includes  lead-antimony  alloys  used  mainly  for  the  manufacture  of
accumulator plates (Pb 92 to 94 %, Sb 6 to 8 %) and ternary alloys (lead-antimony-tin) in
which  the  weight  of  antimony  exceeds  that  of  tin,  used  for  printing  type  (Pb  55  to  88 %,
Sb  10  to  30 %,  Sn  2  to  25 %).

Antimony  makes  lead  harder  and  more  brittle.

7801 99 91

Lead alloys

This  subheading  includes:

1.

lead-tin-antimony  alloys  with  up  to  20 %  of  tin  and  10 %  of  antimony  used  as
anti-friction alloys;

2.

lead-tin  alloys  used  for  soldering;

3.

lead-arsenic  alloys  (arsenic  hardens  lead  and  makes  it  easier  to  obtain  spherical  lead
shot).

7806 00

Other  articles  of  lead

7806 00 10

Containers with an anti-radiation lead covering, for the transport or storage of radioactive
materials (Euratom)

With  the  exception  of  containers  for  transport  referred  to  in  subheading  8609 00 10  this
subheading covers all types of receptacles made of or armoured with lead, for the transport
or storage of radioactive materials, so that the radiation emitted cannot damage objects or
persons  in  the  immediate  vicinity.  These  receptacles  range  from  simple  cylindrical  drums
with a cap or simple small boxes with a lid, wholly of lead, to large containers, whether or
not  coated  inside  with  stainless  steel  and  covered  or  reinforced  on  the  outside  by  steel
bands and fitted with hooks, supports, double walls, flanges, special valves, cooling water
circulators,  shelves,  whether  or  not  pivoting,  etc.

In certain cases they may comprise two or more separable concentric casings or a number
of  separable  components.  They  are  designed  to  be  heat-proof,  shock-proof  and
water-resistant,  to  resist  corrosion  from  their  contents  and,  moreover,  to  be  easily
decontaminated  inside  and  out.

This  subheading  does  not  include  small  cylindrical  lead  receptacles  intended  as  pulse
counters  for  radioactive  materials  (subheading  7806 00 90).

7806 00 90

Other

In  addition  to  the  articles  mentioned  in  the  HS  Explanatory  Notes  to  heading  No  7806,
this  subheading  includes:

1.

lead bricks or plates (not being articles of heading No 7804), worked in such a way as
to enable them to be fitted together to form walls or roofs providing protection against
radiation;

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2.

small  cylindrical  lead  receptacles,  whether  or  not  separable  into  several  component
parts,  which  act  as  pulse  counters  for  radioactive  materials.  They  contain  an  opening
for the Geiger-Müller counter and the scintillation counter to be inserted and are often
fitted  with  windows  for  the  insertion  of  samples;

3.

lead  frames  intended  to  hold  special  thick  glass  panes,  constituting  the  windows  of
warm  cells,  i.e.,  areas  where  substances  of  high  radioactivity  are  treated;

4. devices  for  the  collimation  of  radiation.

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CHAPTER  81

OTHER  BASE  METALS;  CERMETS;  ARTICLES  THEREOF

8101

Tungsten  (wolfram)  and  articles  thereof,  including  waste  and  scrap

8101 10 00

Powders

This  subheading  covers  tungsten  powders  as  obtained  by  hydrogen  reduction  of  tungsten
trioxide  (or  tungstic  anhydride).

8101 91 10

Unwrought  tungsten,  including  bars  and  rods  obtained  simply  by  sintering

This  subheading  includes:

1.

2.

ingots, bars and rods, usually prism-shaped, obtained by sintering powder, which have
not  yet  been  hammered,  rolled  or  drawn;

tungsten powder, compressed into tablets, lozenges, etc., solely for reasons of dosage or
transport.

8102

Molybdenum  and  articles  thereof,  including  waste  and  scrap

8102 10 00

Powders

This  subheading  covers  molybdenum  powder  obtained  by  reduction  of  pure  molybdenum
oxide  or  ammonium  molybdate.

8102 91 10

Unwrought  molybdenum,  including  bars  and  rods  obtained  simply  by  sintering

The  Explanatory  Notes  to  subheading  8101 91 10  apply,  mutatis  mutandis.

8103

Tantalum  and  articles  thereof,  including  waste  and  scrap

8103 10 10

Unwrought  tantalum,  including  bars  and  rods  obtained  simply  by  sintering;  powders

As  regards  unwrought  tantalum,  the  Explanatory  Notes  to  subheading  8101 91 10  apply,
mutatis  mutandis.

Tantalum  powder  is  obtained  by  the  reduction  of  tantalum  oxide  or  by  electrolysis  of
fused  tantalum-potassium  fluoride.

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CHAPTER  82

TOOLS,  IMPLEMENTS,  CUTLERY,  SPOONS  AND  FORKS,  OF  BASE  METAL;
PARTS  THEREOF  OF  BASE  METAL

8202

Hand  saws;  blades  for  saws  of  all  kinds  (including  slitting,  slotting  or  toothless
saw  blades)

8202 20 00

Band  saw  blades

This subheading covers blades ready for use (endless saws) and blades put up in bands of
an  indeterminate  length  (provided  they  are  clearly  intended  for  use  as  band  saw  blades).

Band  saw  blades  for  working  metal  are  fine-toothed  saw  blades  with  regularly  set  teeth.

Band  saw  blades  for  working  materials  other  than  metal  are  relatively  rough-toothed  saw
blades  with  off-set  teeth  (i.e.,  the  individual  teeth  are  slightly  inclined,  in  alternating
sequence,  to  the  right  and  left  of  the  longitudinal  axis  of  the  blade).

This subheading does not include toothless blades whose cutting action is achieved by the
presence  of  abrasives  (e.g.,  diamond  powder,  artifical  corundum)  on  the  blade  (heading
No  6804).

8202 31 00

With  working  part  of  steel

8207

8207 13 00
to
8207 19 90

This  subheading  does  not  include:

(a)

toothless  rotary  saw  blades  (subheading  8202 99 11);

(b)

toothless  cutting  discs  whose  cutting  action  is  achieved  by  the  presence  of  abrasives
(e.g.,  diamond  powder,  artifical  corundum)  on  the  surface  (heading  No  6804).

Interchangeable  tools  for  hand  tools,  whether  or  not  power-operated,  or  for
machine-tools  (for  example,  for  pressing,  stamping,  punching,  tapping,  threading,
drilling,  boring,  broaching,  milling,  turning  or  screw  driving),  including  dies  for
drawing  or  extruding  metal,  and  rock  drilling  or  earth  boring  tools

Rock  drilling  or  earth  boring  tools

In general, tools covered by these subheadings have as their working part plates, tips, etc.
falling  within  heading  No  8209 00.

However, tools having as their working part plates, rods, tips, etc., unmounted, consisting
of  a  layer  of  synthetic  diamond  on  a  support  of  cermets  are  classified  within  subheading
8207 19 10.

8207 40 10

Tools  for  tapping

Tools  for  tapping  are  used  to  form  internal  threads.

This  subheading  also  includes  tools  for  forming  threads  without  removing  material.

8207 40 30

Tools  for  threading

Tools  for  threading  are  used  to  form  external  threads.

This  subheading  also  includes  tools  for  forming  threads  without  removing  material.

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8207 70 31

Shank  type

Shank  type  tools  have  a  cylindrical  or  conical  shank  allowing  them  to  be  clamped  in  the
tool  holder.

They  typically  have  the  following  appearance:

8212

Razors  and  razor  blades  (including  razor  blade  blanks  in  strips)

8212 20 00

Safety  razor  blades,  including  razor  blade  blanks  in  strips

In  addition  to  blanks  in  strips,  this  subheading  includes:

1. unfinished  blades,  i.e.,  unsharpened  blades,  whether  or  not  perforated;

2. blades in strips sharpened on one side only, unperforated, which are inserted in coils in

the  razor.

8215

Spoons,  forks,  ladles,  skimmers,  cake-servers,  fish-knives,  butter-knives,  sugar
tongs  and  similar  kitchen  or  tableware

8215 10 20

Containing  only  articles  plated  with  precious  metal

This  subheading  does  not  include  articles  with  minor  ornamentation  of  precious  metal
(e.g.,  a  petal  motif  reproduced  on  the  handle  of  a  piece  of  cutlery).

8215 10 30

Of  stainless  steel

Stainless  steel  is  defined  in  Note  1  (e)  to  chapter  72.

8215 10 80

Other

The  Explanatory  Notes  to  subheading  8215 10 20  apply,  mutatis  mutandis.

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8215 20 10

Of  stainless  steel

Stainless  steel  is  defined  in  Note  1  (e)  to  chapter  72.

8215 91 00

Plated  with  precious  metal

The  Explanatory  Notes  to  subheading  8215 10 20  apply,  mutatis  mutandis.

8215 99 10

Of  stainless  steel

Stainless  steel  is  defined  in  Note  1  (e)  to  chapter  72.

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CHAPTER  83

MISCELLANEOUS  ARTICLES  OF  BASE  METAL

8302

8302 20 10
and
8302 20 90

8309

Base  metal  mountings,  fittings  and  similar  articles  suitable  for  furniture,  doors,
staircases,  windows,  blinds,  coachwork,  saddlery,  trunks,  chests,  caskets  or  the
like;  base  metal  hat-racks,  hat-pegs,  brackets  and  similar  fixtures;  castors  with
mountings  of  base  metal;  automatic  door  closers  of  base  metal

Castors

Swivel castors have many uses: fittings for furniture, pianos, hospital beds, movable tables,
etc.,  and  as  wheels  for  trollies,  invalid  carriages,  etc.

Swivel  castors  which  do  not  satisfy  the  conditions  of  Note  2  to  this  chapter  are  generally
classified  within  subheading  8716 90 90.

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers),
capsules  for  bottles,  threaded  bungs,  bung  covers,  seals  and  other  packing
accessories,  of  base  metal

8309 90 90

Other

This subheading includes tops with a ring pull, made of base metal, used, for example, for
drink  or  food  cans.

8311

Wire,  rods,  tubes,  plates,  electrodes  and  similar  products,  of  base  metal  or  of
metal  carbides,  coated  or  cored  with  flux  material,  of  a  kind  used  for  soldering,
brazing,  welding  or  deposition  of  metal  or  of  metal  carbides;  wire  and  rods,  of
agglomerated  base  metal  powder,  used  for  metal  spraying

8311 10 10

Welding  electrodes  cored  with  iron  or  steel  and  coated  with  refractory  material

The word ‘refractory’ in the subheading indicates that the material coating the electrode is
similar to a flux for metal furnaces and behaves as it if were refractory. The coating is used
to  guide  the  arc  and  to  form  scoria  which  protects  the  piece  to  be  welded.

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SECTION  XVI

MACHINERY  AND  MECHANICAL  APPLIANCES;  ELECTRICAL  EQUIPMENT;  PARTS
THEREOF;  SOUND  RECORDERS  AND  REPRODUCERS,  TELEVISION  IMAGE  AND  SOUND
RECORDERS  AND  REPRODUCERS,  AND  PARTS  AND  ACCESSORIES  OF  SUCH  ARTICLES

Additional  Note  1 

A. Tools  for  the  assembly  or  maintenance  of  machines

To  be  classified  with  the  appropriate  machines,  assembly  or  maintenance  tools  must
satisfy  the  following  three  conditions  concerning  their  nature,  intended  use  and
presentation:

1.

2.

they  must  be  tools,  i.e.,  hand  tools  of  heading  No  4417 00  or  8205  or,  for
example,  tools  falling  within  subheading  8203 20 10,  8203 20 90,  8203 30 00,
8203 40 00,  8204 11 00,  8204 12 00,  9603 29 90,  9603 30 90,  9603 40 10,
9603 40 90,  9603 90 91  or  9603 90 99.

Measuring  and  checking  instruments  of  chapter  90  are  excluded  in  all  cases;

they must be intended for the assembly or maintenance of the appropriate machine.
Where the tools are identical, only those which must be used simultaneously are to
be  classified  with  their  machines.  Where  they  are  different,  only  one  of  each  kind
of  tool  is  allowed;

3.

they  must  be  presented  for  customs  clearance  at  the  same  time  as  the  appropriate
machines.

B.

Interchangeable  tools

To  be  classified  with  the  appropriate  machines,  interchangeable  tools  must  fulfil  three
conditions:

1.

they must be tools, i.e., tools falling within heading No 8207 or, for example, tools
falling  within  heading  Nos  4016,  4204 00,  5911  and  6909  or  within  subheading
6804 10 00,  6804 21 00,  6804 22 12,  6804 22 18,  6804 22 30,  6804 22 50,
6804 22 90,  6804 23 00  or  9603 50 00.

Moulds  (heading  No  8480)  and  accessories,  including  accessory  apparatus  (of,  for
example,  heading  No  8466)  are  not  considered  as  tools  and  consequently  do  not
qualify  under  this  Additional  Note;

2.

they  must  form  part  of  the  normal  equipment  of  the  appropriate  machines.

The  following  are  considered  part  of  the  normal  equipment  of  a  machine:

(a) any  number  of  identical  tools  which  can  be  accommodated  on  the  machine

simultaneously;

(b) one  of  each  kind  of  tool  if  the  tools  are  different;

3.

they  must  normally  be  sold  with  the  appropriate  machine  and  be  presented  for
customs  clearance  with  it.

Additional  Note  3 

A  machine  in  a  disassambled  or  unassembled  state  may  be  imported  in  several
consignments  over  a  period  of  time  if  this  is  necessary  for  convenience  of  trade  or
transport.

In order to be able to declare the different constituent parts under the same tariff heading
or  subheading  as  the  assembled  machine,  the  importer  must  make  a  request  in  writing  to
the  customs  post  not  later  than  the  first  consignment  and  attach:

(a) a diagram or, if necessary several diagrams, of the machine showing the serial numbers

of  the  most  important  constituent  parts;

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(b) a  general  inventory  containing  an  indication  of  the  characteristics  and  approximate
weights of the different parts and the serial numbers of the principal parts referred to
above.

The  application  may  only  be  accepted  in  fulfilment  of  a  contract  for  the  supply  or  a
machine  which  can  be  regarded  as  complete  for  tariff  purposes.

All  the  constituent  parts  must  be  imported  through  the  same  entry  point  within  the
allowed  time.  However,  in  special  cases,  the  competent  authorities  may  authorize
importation through several points of entry. This time limit may not be exceeded unless a
reasoned  and  justified  request  for  an  extension  is  made  to  the  competent  authorities.

Upon  each  partial  importation,  a  list  of  the  parts  making  up  the  consignment  with
references  to  the  abovementioned  general  inventory  must  be  provided.  The  customs
declaration  for  each  consignment  must  contain  descriptions  of  both  the  part  or  parts
making  up  the  consignment  and  the  complete  machine.

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NUCLEAR  REACTORS,  BOILERS,  MACHINERY  AND  MECHANICAL  APPLIANCES;  PARTS  THEREOF

CHAPTER  84

General

For the purposes of subheadings 8407 33 10, 8407 34 10, 8407 90 50 and 8408 20 10 ‘for the industrial assembly’
applies  only  to  the  series-assembly  of  new  vehicles  in  factories  which  manufacture  or  assemble  motor  vehicles
(including  subcontractors).

The subheading can only be applied to engines actually used in the production of new vehicles of the kinds referred
to  in  the  subheadings.  Consequently,  it  does  not  cover  similar  engines  used  as  spare  parts.

8402

Steam  or  other  vapour  generating  boilers  (other  than  central  heating  hot  water
boilers  capable  also  of  producing  low  pressure  steam);  super-heated  water
boilers

8402 19 90

Other

This  subheading  includes  hybrid  firetube  water-tube  boilers  and  also  special  tank-boiler
variants,  such  as  electrically  heated  steam  boilers  equipped  with  electric-heating  cartridges
instead  of  firing  plant.

8405

Producer gas or water gas generators, with or without their purifiers; acetylene gas
generators  and  similar  water  process  gas  generators,  with  or  without  their
purifiers

8405 10 00

Producer  gas  or  water  gas  generators,  with  or  without  their  purifiers;  acetylene  gas
generators  and  similar  water  process  gas  generators,  with  or  without  their  purifiers

This  subheading  does  not  include:

(a)

town  gas  generators  (coking  ovens),  as  used  in  gasworks  (heading  No  8417);

(b) electrolytic  gas  generators  (e.g.,  for  the  generation  of  nitrogen  dioxide,  hydrogen
sulphide  or  prussic  acid,  depending  upon  the  electrolyte  used)  are  to  be  classified  in
heading  No  8543.

8407

Spark-ignition  reciprocating  or  rotary  internal  combustion  piston  engines

8407 21 10
to
8407 29 80

8408

8408 10 11
to
8408 10 99

Marine  propulsion  engines

These subheadings do not cover engines used on board water craft for purposes other than
propulsion.

Compression-ignition  internal  combustion  piston  engines  (diesel  or  semi-diesel
engines)

Marine  propulsion  engines

See  the  Explanatory  Notes  to  subheadings  8407 21 10  to  8407 29 80.

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Parts suitable for use solely or principally with the engines of heading No 8407 or
8408

In addition to the exclusions referred to in the HS Explanatory Notes to heading No 8409,
the  following  are  also  excluded  from  this  heading:

(a) piping  and  tubing,  of  unhardened  vulcanised  rubber  (heading  No  4009);

(b)

flexible  tubing  and  piping,  of  base  metal  (heading  No  8307);

(c) gaskets  and  similar  joints  (generally  classified  according  to  constituent  material  or  in

heading  No  8484).

8409 99 00

Other

This  subheading  does  not  include  exhaust-gas  turbochargers  used  to  compress  the
atmospheric air needed for combustion in order to boost the power of internal-combustion
piston engines. As turbine-driven air compressors driven by an exhaust-gas turbine they fall
within  heading  No  8414.

8411

Turbo-jets,  turbo-propellers  and  other  gas  turbines

8411 11 10
to
8411 12 90

Turbo-jets

These  subheadings  do  not  cover  so-called  after-burning  auxiliary  appliances,  presented
separately  (subheading  8411 91 10  or  8411 91 90).

8412

Other  engines  and  motors

8412 21 10
to
8412 29 99

8412 21 10
to
8412 21 99

8413

Hydraulic  power  engines  and  motors

These  subheadings  include  motors  for  hydraulic  transmission.

Linear  acting  (cylinders)

These  subheadings  cover  hydrauylic  positioning  and  locking  actuators  used  to  adjust  the
position  of  seats  for  the  crew  of  aircraft.

Pumps  for  liquids,  whether  or  not  fitted  with  a  measuring  device;  liquid
elevators

8413 50 30

Hydraulic  units

See  the  HS  Explanatory  Notes  to  heading  No  8412,  (B),  (6).

8413 60 30

Hydraulic  units

8413 70 61
to
8413 70 80

8413 70 91
and
8413 70 99

See  the  HS  Explanatory  Notes  to  heading  No  8412,  (B),  (6).

Radial  flow  pumps

In  radial  flow  pumps  the  liquid  is  propelled  at  right  angles  to  the  axis  or  the  impeller.

Other  centrifugal  pumps

These subheadings include, in particular, axial-flow centrifugal pumps, in which the liquid
is  propelled  along  the  axis  of  the  impeller.  They  also  include  hybrid  types  of  radial-flow
and  axial-flow  pumps  (e.g.,  radial  intake  and  axial  outflow  or  axial  intake  and  radial
outflow).

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8413 81 10
to
8413 82 00

Other  pumps;  liquid  elevators

These  subheadings  do  not  cover:

(a)

so-called  medical  suction  pumps  for  drawing  off  secretions,  which,  in  addition  to  the
pump, also consist of a suction device and are used in operating theatres or emergency
accident  ambulances  (mobile  operating  theatres)  (heading  No  9018);

(b) medical  pumps  which  are  to  be  worn,  carried  or  implanted  in  the  body,  fitted  with  a
supply  reservoir  and  acting  as  medicine  dispensers  incorporating  an  energy  source  to
drive  the  pump,  in  a  common  housing  (heading  No  9021).

8414

Air  or  vacuum  pumps,  air  or  other  gas  compressors  and  fans;  ventilating  or
recycling  hoods  incorporating  a  fan,  whether  or  not  fitted  with  filters

For the purposes of this heading, pumps and compressors also include motor pumps, turbo
pumps,  motor  compressors  and  turbo  compressors.

8414 10 80

Other

This  subheading  includes  liquid-ring  vacuum  pumps  and  membrane  vacuum  pumps.

8414 20 10
to
8414 20 99

8414 51 10
to
8414 59 90

Hand-  or  foot-operated  air  pumps

Only those pumps which are hand- or foot-operated, i.e., operated solely by human effort,
as  described  in  the  HS  Explanatory  Notes  to  heading  No  8414,  (A),  fall  within  these
subheadings.  They  must  be  designed,  in  particular,  for  the  inflation  of  pneumatic  tyres
(e.g.,  for  cycles,  motor  vehicles,  etc.)  and  similar  goods,  for  example,  air  mattresses,  air
cushions  and  inflatable  boats.

Fans

Only  those  goods  displaying  the  characteristics  described  in  the  HS  Explanatory  Notes  to
heading  No  8414,  (B),  and  complying  with  the  following  conditions  are  considered  to  be
fans  for  the  purposes  of  these  subheadings:

1.

the  air  or  gas  pressure  must  not  exceed  2  bar;

2.

they  must  incorporate  only  one  rotating  surface  (one  stage).

Air  compressors  not  satisfying  the  abovementioned  conditions  are  classified  within
subheadings  8414 80 10  to  8414 80 90.

8414 59 50

Centrifugal  fans

Centrifugal  fans  are  those  in  which  air  or  other  gas  to  be  moved  is  taken  in  axially  and
discharged radially.

8414 80 21
and
8414 80 29

Turbo-compressors

In  a  turbo-compressor  the  vane  wheel  shaft  is  driven  by  an  external  motor  and  the  air  or
the other gas to be pumped is set in motion by the vane wheel. Turbo-compressors may be
single-stage  or  multi-stage,  axial  or  radial.  Simple  two-stage  compressors  are  used,  for
example,  in  vacuum  cleaners.

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8414 80 21

Single-stage

This  subheading  also  includes  exhaust-gas  turbochargers  for  internal-combustion  piston
engines,  where  they  are  used  to  compress  the  atmospheric  air  needed  for  combustion  in
order to increase power output. They are single-stage air turbo compressors (blowers) used
to  generate  an  overpressure  of  more  than  2  bar  and  are  driven  by  an  exhaust-gas  turbine
installed  adjacent  to  the  compressor  casing.  The  exahust-gas  turbine  is  supplied  with
exhaust  gases  from  the  internal-combustion  piston  engine  on  which  it  is  mounted.

8414 90 10
and
8414 90 90

Parts

These subheadings also include parts of exhaust-gas turbochargers for internal combustion
engines.  However,  parts  of  the  exhaust-gas  turbine  used  with  exhaust-gas  turbochargers
are  classified  within  heading  No  8411  as  parts  of  a  gas  turbine  without  combustion
chamber.

8418

Refrigerators,  freezers  and  other  refrigerating  or  freezing  equipment,  electric  or
other;  heat  pumps  other  than  air  conditioning  machines  of  heading  No  8415

8418 69 99

Other

This  subheading  includes  ‘chill  dryers’,  which  are  devices  used  to  dry  the  air  in
swimming-pool buildings and other damp premises. Basically they consist of a refrigerating
unit  and  a  motor-driven  fan.  The  fan  ingests  the  moist  air,  which  is  then  ducted  to  the
refrigerator-unit  evaporator,  where  it  is  condensed  on  the  cold  walls.  The  resultant
condensate water is caught in a trough. The dried air is led for reheating across the heated
refrigerator-unit  condenser  and  fed  back  into  the  room.

In the case of the chill dryers used to dry compressed air in the compressed-air systems also
covered by this subheading, the dried compressed air is normally reheated by means of an
additionally  installed  air-air  heat  exchanger.  This  heat  exchanger  conducts  the  heat  from
the damp compressed air entering on the input side of the chill dryer via walls to the dried,
compressed  air.

These  appliances  are  not  provided  with  devices  for  adjusting  the  temperature  of  the  air.

However, this subheading does not cover devices producing dry ices (slab ice) by means of
the  rapid  reduction  of  the  pressure  of  high-pressure  carbon  dioxide  with  resultant
supercooling  (heading  No  8479).

8419

Machinery, plant or laboratory equipment, whether or not electrically heated, for
the treatment of materials by a process involving a change of temperature such as
heating,  cooking,  roasting,  distilling,  rectifying,  sterilizing,  pasteurizing,  steaming,
drying, evaporating, vapourizing, condensing or cooling, other than machinery or
plant  of  a  kind  used  for  domestic  purposes;  instantaneous  or  storage  water
heaters,  non-electric

8419 20 00

Medical,  surgical  or  laboratory  sterilizers

The  apparatus  covered  by  this  subheading,  intended  as  equipment  for  clinics,  operating
theatres,  medical  centres,  etc.,  consists  of  receptacles  in  which  medical  and  surgical
instruments  as  well  as  cotton  wool,  absorbent  lint  and  other  dressings  are  subjected  to  a
temperature  of  100 °C  or  more  in  order  to  destroy  the  micro-organisms  they  may  be
carrying.

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They  are  usually  in  the  form  of  a  paralleliped  or  a  cylinder  standing  on  a  pedestal  and
containing  removable  grids.  Generally,  the  container  is  of  steel  or  aluminium  and  lined
with  insulating  material.  The  door  may  be  glazed  to  allow  the  instruments  placed  in  the
interior  to  be  seen.  Some  appliances  are  in  the  form  of  cabinets  or  other  furniture.  In  this
case, a sterilizer proper may incorporate a rack for storing instruments or other articles to
be  sterilized;  this  will  not  affect  its  classification  within  this  subheading.

These  appliances  are  heated  by  spirit,  petroleum,  gas  or  electricity  and  sterilization  is
effected  by  boiling  water  (vats),  steam  under  pressure  (autoclaves)  or  hot  dry  air  (ovens),
depending  on  the  design  of  the  appliance.

8419 50 10
and
8419 50 90

Heat  exchange  units

Heat  exchange  units  are  used:

1.

to bring about a change of temperature in fluids or gases without changing their state,
this  change  of  temperature  being  in  some  cases  sufficient  to  cause  sterilization  or
pasteurization;

2.

to  vaporize  or  condense  fluids.

These  subheadings  include:

1. condensers  for  nitrogen  and  other  gases;

2. devices  called  ‘freezers’  for  the  cooling  and  condensing  of  solvents  used  mainly  in

dyeing and dry-cleaning;

3. cooling  apparatus  for  liquids,  vapour  or  gas,  used  in  various  industries  (e.g.,  dairies,

breweries);

4. continuous  pasteurization  apparatus,  used  notably  in  dairies  (plate  pasteurizers).

These  subheadings  do  not  cover:

(a)

instantaneous  or  storage  water  heaters  of  subheading  8419 11 00  or  8419 19 00;

(b) apparatus  in  which:

— the  thermal  exchange  is  used  to  transform  a  liquid  or  gaseous  substance  into  a

solid  state  (for  example,  spray  drying);

— the  thermal  exchange  between  the  two  fluids  does  not  take  place  through  a  wall

(for  example,  a  free  air-flow  tower).

Such  apparatus  is  generally  classified  in  subheading  8419 89 10  or  8419 89 98.

8419 89 10

Cooling towers and similar plant for direct cooling (without a separating wall) by means of
recirculated  water

This  subheading  covers  cooling  towers  in  which  the  water  to  be  cooled  releases  its  heat
directly into the air by means of evaporation. The heated water is pumped up, then trickles
down  freely  inside  the  cooling  tower  and  in  so  doing  is  cooled  by  the  rising  air  (chimney
effect).

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8419 89 98

Other

This  subheading  covers  apparatus  for  smoking  raw  sausages,  even  when  the  sausage
undergoes  a  thermal  treatment  during  smoking,  which  results  in  the  partial  or  total
cooking of the sausage. They consist of a large chamber heated by steam coils; hot or cold
smoke  is  blown  into  the  chamber  from  outside  by  a  fan.  They  are  equipped  with  a
humidifying installation and coils containing cold water for cooling. The raw sausages are
conveyed  into  the  chamber  suspended  on  moving  frames.

Items  of  equipment  known  as  ‘tableware  dispensers’  for  the  holding  and  dispensing  of
tableware  to  diners  in  canteens  or  self-service  restaurants  are  excluded  from  this
subheading,  even  where  they  are  equipped  with  an  electrical  heating  device  or  water  bath
heating  for  warming  the  tableware  (heading  No  9403).

8421

Centrifuges,  including  centrifugal  dryers;  filtering  or  purifying  machinery  and
apparatus,  for  liquids  or  gases

8421 39 71

By  a  catalytic  process

This subheading includes catalytic exhaust gas purifiers for fitting in the exhaust systems of
motor  vehicles  or  in  flue  gas  lines  of  industrial  plant,  to  remove  the  nitrogen  oxide  and,
possibly,  other  pollutants  (e.g.,  carbon  monoxide  and  hydrocarbons)  from  the  exhaust  or
flue  gases  by  means  of  a  chemical  reaction  in  order  to  reduce  air  pollution.  Catalytic
converters  fitted  in  motor  vehicles  consist  of  a  housing  containing  a  ceramic  honeycomb
(monolithic  support)  composed  of  channels  coated  with  activated  catalytic  material.  In
industrial plant, flue gas purifiers consist of a support frame containing a large number of
catalytic  components.  Monolithic  supports  and  catalytic  components  presented  separately,
however,  are  classified  as  catalysts  in  heading  No  3815.

8421 39 98

Other

In addition to apparatus operating by an electrostatic and thermic process, this subheading
includes  gas  purifying  apparatus  which  separates  the  gas  mixture  into  its  individual
components  by  a  retaining  process.

8422

Dish  washing  machines;  machinery  for  cleaning  or  drying  bottles  or  other
containers;  machinery  for  filling,  closing,  sealing  or  labelling  bottles,  cans,  boxes,
bags  or  other  containers;  machinery  for  capsuling  bottles,  jars,  tubes  and  similar
containers; other packing or wrapping machinery (including heat-shrink wrapping
machinery);  machinery  for  aerating  beverages

8422 90 10

Of  dish  washing  machines

Programmed  time  switches  for  dish  washing  machines  presented  separately  are  classified
according  to  their  characteristics  (e.g.  heading  No  9107 00 00).

8423

Weighing  machinery  (excluding  balances  of  a  sensitivity  of  5  cg  or  better),
including  weight  operated  counting  or  checking  machines;  weighing  machine
weights  of  all  kinds

8423 20 00

Scales  for  continuous  weighing  of  goods  on  conveyors

This  subheading  includes  electromechanical  scales  for  conveyors.  The  design  and  method
of operation of such scales correspond to those of electromechanical scales described in the
Explanatory  Notes  to  subheadings  8423 81 10  to  8423 89 90.

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8423 30 00

Constant weight scales and scales for discharging a predetermined weight of material into a
bag  or  container,  including  hopper  scales

This subheading includes electromechanical scales of the type described above. The design
and  method  of  operation  of  these  scales  correspond  to  those  of  the  electromechanical
scales  described  in  the  Explanatory  Notes  to  subheadings  8423 81 10  to  8423 89 90.

8423 81 10
to
8423 89 90

Other  weighing  machinery

These  subheadings  include  electromechanical  scales  in  which  the  weight  of  objects  is
converted into an electrical signal (current) by means of a transducer fitted into the scales,
the current then being measured by a measuring device incorporated in the scales. As a rule
the  measuring  transducers  in  such  scales  consist  of  load  cells  or  bars  with  strain  gauges
(electrical resistances) connected to form an electrical bridge. The force exerted by the mass
to  be  weighed  deforms  the  load  cells,  causing  a  change  in  the  length  of  the  strain  gauge
(contraction  or  elongation)  and  thus  a  change  of  resistance  which  is  proportional  to  the
mass  to  be  weighed  and  which  is  passed  in  the  form  of  a  change  of  current  to  the
measuring  device  on  the  scale  by  the  reistance  measuring  bridge.

In  addition  to  the  measuring  instrument,  known  as  a  weighing-out  unit,  scale  display  or
weighing indicator, which is normally contained in a single casing, electromechanical scales
can  also  have  other  units  which  are  wired  up  together  (e.g.,  keyboard,  memory  unit,
printer,  VDU,  controller  and  card  reader  for  controlling  access  to  the  scales).  In  weighing
systems  of  this  kind  several  scales  may  be  connected  to  a  common  measuring  instrument
(also  known  as  ‘remote  weighing  terminals’).

The  above scales may  also be  equipped with  an interface  through which  the scales  can be
connected  to  an  automatic  data  processing  unit.

Electromechanical scales are considered to be ‘electronic scales’ if microprocessors are built
into  the  scales’  measuring  instrument,  for  example,  in  order  to  calculate  the  cost  of  the
amount  weighed  using  the  unit  price  (e.g.,  price  per  kilogram)  entered  into  the  scale.

8424

Mechanical  appliances  (whether  or  not  hand-operated)  for  projecting,  dispersing
or  spraying  liquids  or  powders;  fire  extinguishers,  whether  or  not  charged;  spray
guns  and  similar  appliances;  steam  or  sand  blasting  machines  and  similar  jet
projecting machines

8424 30 10

Compressed  air  operated

This subheading includes sand blasting machines incorporating an air compressor used for
cleaning  sparking  plugs  or  trimming  monolithic  electrical  condensers.

Trimming  denotes  the  removal  of  the  conductive  condenser  material  by  applying  a  jet  of
sand  to  attain  the  desired  capacitance  in  the  condenser.

8424 89 95

Other

This  subheading  includes  ‘washing  machines’  for  cleaning  motor  vehicles,  metal  parts  or
other articles by the spraying of water, petrol or other fluids; they are fitted with a pump,
hoses  with  nozzles  as  well  as,  where  appropriate,  a  feed  device,  heating  apparatus  etc.,  to
form  a  complete  unit.

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However,  this  subheading  does  not  include  high  pressure  water  cleaning  appliances
(subheadings  8424 30 01  to  8424 30 09).

8426

Ships’  derricks;  cranes,  including  cable  cranes;  mobile  lifting  frames,  straddle
carriers  and  works  trucks  fitted  with  a  crane

8426 41 00
and
8426 49 00

Other  machinery,  self-propelled

See  the  Explanatory  Notes  to  heading  No  8426,  ‘self-propelled  and  other  “mobile”
machines’,  (b),  (2).

In  order  to  distinguish  between  the  self-propelled  machinery  of  these  subheadings,  on  the
one  hand,  and  powered  vehicles  for  special  purposes  of  heading  No  8705,  on  the  other
hand,  the  self-propelled  machines  falling  within  these  subheadings  generally  have  the
following characteristics:

1.

they  are  propelled  by  an  engine  forming  part  of  the  lifting  device;

2.

they  have  a  maximum  speed  of  20  km  per  hour;

3.

they  have  a  single  cabin  forming  part  of  the  lifting  device;

4.

they do not usually move when laden or, if they do, only when the movement is limited
and  incidental  to  their  lifitng  function.

8428

Other  lifting,  handling,  loading  or  unloading  machinery  (for  example,  lifts,
escalators,  conveyors,  teleferics)

8428 90 30

Rolling-mill  machinery;  roller  tables  for  feeding  and  removing  products;  tilters  and
manipulators  for  ingots,  balls,  bars  and  slabs

This  subheading  covers  two  groups  of  machinery  used  as  ancillary  equipment  in  rolling
mills, namely:

1.

roller  tables  for  feeding  or  removing  the  rolled  pieces  (ingots,  bars,  slabs,  sheet  metal,
strip,  wire,  tubes,  etc.);

2.

tilters  and  manipulators  for  ingots,  balls,  bars  and  slabs.

These  machines  include:

1.

roller  tables  or  roller  conveyors,  power-driven  or  not,  intended  for  feeding  the  stock
into the rolling stand and removing it therefrom or for transporting the stock from one
stand  to  another;

2. pinch rolls with an analogous function to the above machines, consisting of two series

of  rollers  between  which  the  stock  passes;

3.

roller  cooling  beds  which  are  situated  at  the  end  of  the  rolling-mill  lines  on  which  the
stock  (for  example,  bars  and  wire)  is  conveyed  slowly  while  being  allowed  to  cool  in
the  ambient  air;

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4.

lifting  or  tilting  tables  for  rolling-mills  with  several  superimposed  sets  of  rolls  (three
high and double two high stands). Such apparatus comprises a table tilting on an axis
situated  at  the  furthest  extremity  of  the  rolling-mill.  The  tables  are  fitted  with
power-driven  rollers.  After  passing  through  one  set  of  rollers,  the  stock  arrives  on  the
table  which  then  tilts  and  aligns  with  the  next  set  of  rolls  between  which  the  stock  is
pushed  by  means  of  power-driven  rollers;

5.

transfers used in parallel-stand rolling-mills for transferring, for example, bars from the
roller  table  of  the  first  stand  to  that  of  the  second  stand;

6.

tilting  and  turn-over  devices.

This  subheading  does  not  include:

(a) automatic  ingot  manipulators  and  machinery  (for  example,  cranes  and  overhead
travelling  cranes),  which,  although  used  for  feeding  rolling-mills,  does  not  participate
directly in the work of the latter (subheading 8426 12 00, 8426 41 00,  8426 49 00  or
8426 99 90);

(b) machinery  designed  for  the  remote  handling  of  highly  radioactive  substances

(subheading  8428 90 98).

8428 90 98

Other

This subheading includes so-called stairlifts, i.e., lifting devices fitted with a load platform,
which are fixed to banisters and are used to move wheelchairs with their occupants up or
down  stairs.

This subheading does not include caterpillar lifts with caterpillar track systems used for the
same  purpose,  these  fall  within  heading  No  8714  as  accessories  for  wheelchairs.

This  subheading  also  includes  so-called  patient  lifts.  These  are  devices  with  a  supporting
structure  and  a  seat  for  the  raising  and  lowering  of  seated  patients  in  the  bathroom  or
onto  a  bed.  The  mobile  seat  is  fixed  to  the  supporting  structure  by  means  of  ropes  or
chains.

8429

Self-propelled  bulldozers,  angledozers,  graders,  levellers,  scrapers,  mechanical
shovels,  excavators,  shovel  loaders,  tamping  machines  and  road  rollers

8429 30 00

Scrapers

See  the  HS  Explanatory  Notes  to  heading  No  8429,  second  paragraph,  (C).

This  subheading  does  not  cover  combination  scrapers,  which  consist  of  a  tractor  (even
with  only  a  single  axle)  and  a  scraper  proper.  Each  element  must,  by  application  of  Note
2  to  chapter  87,  be  classified  in  its  own  appropriate  heading  (heading  No  8701  for  the
tractor  and  subheading  8430 62 00  for  the  scraper).

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Agricultural,  horticultural  or 
cultivation;  lawn  or  sports-ground  rollers

forestry  machinery 

for  soil  preparation  or

8432 30 11

Central  driven  precision  spacing  seeders

This  subheading  covers  machines  which  place  the  seed  or  individual  grains  in  the  soil  in
rows with controlled uniform spacing. These machines can also place seeds simultaneously
in  several  rows.

8433

8433 11 10
to
8433 19 90

8438

Harvesting or threshing machinery, including straw or fodder balers; grass or hay
mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural
produce,  other  than  machinery  of  heading  No  8437

Mowers  for  lawns,  parks  or  sports  grounds

See the HS Explanatory Notes to heading No 8433, part (A), penultimate paragraph, with
reference  to  riding  lawnmowers.

Machinery,  not  specified  or  included  elsewhere  in  this  chapter,  for  the  industrial
preparation  or  manufacture  of  food  or  drink,  other  than  machinery  for  the
extraction  or  preparation  of  animal  or  fixed  vegetable  fats  or  oils

8438 80 10

For  the  preparation  of  tea  or  coffee

This  subheading  includes  machines  for  blending  various  teas  and  coffee  grinding
machines.

This  subheading  does  not  include  machines  for  the  industrial  preparation  of  ready-made
tea  or  coffee  (subheading  8419 81 91),  coffee  roasting  machines  (subheading  8419 89 98),
machines  for  manufacturing  coffee  powder  (instant  coffee)  (subheading  8419 39 90).

8439

Machinery  for  making  pulp  of  fibrous  cellulosic  material  or  for  making  or
finishing  paper  or  paperboard

8439 30 00

Machinery  for  finishing  paper  or  paperboard

In addition to the machinery referred to in the HS Explanatory Notes to heading No 8439,
part  III,  this  subheading  also  covers  machines  giving  a  parchment  finish.

This  subheading  does  not  cover:

(a) machines which having analogous functions to those referred to above, operate not on
the  paper  or  paperboard  sheets,  but  on  products  of  these  materials.  For  example,
machines  for  waxing  paper  cups  and  containers,  etc.,  by  immersion  (subheading
8479 89 98).  Machines  which  make  paper  or  paperboard  products  such  as  paper
coups,  boxes,  containers,  etc.,  fall  within  heading  No  8441;

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(b) machines  which,  while  operating  on  paper  or  paperboard  in  sheets,  make  products
which  are  no  longer  paper  or  paperboard  for  the  purposes  of  the  nomenclautre.  This
is  the  case,  for  example,  with  machines  for  coating  paper  with  abrasives  or  for
applying  photo-sensitive  emulsions  (subheading  8479 89 98).

8441

Other  machinery  for  making  up  paper  pulp,  paper  or  paperboard,  including
cutting  machines  of  all  kinds

8441 10 20

Other  slitting  and  cross  cutting  machines

This  subheading  covers  machines  which  produce  sheets  of  a  specific  format  from
continuous  webs  of  paper  either  by  cross  cutting  only  or  by  slitting  and  cross  cutting
simultaneously.

8441 10 30

Guillotines

This  subheading  covers  machines  which  cut  piles  of  paper  with  a  single  blade,  while  a
beam  placed  above  the  cutting  table  holds  the  paper  firmly  in  place  along  the  cut.

This subheading also covers machines with a single knife and a revolving cutting table for
trimming book blocks, whereby the book blocks are turned 90 ° after the first and second
cuts.

8441 10 40

Three-knife  trimmers

This  subheading  includes  machines  with  three  knives  set  at  90 °  to  each  other  which  are
used for trimming book blocks. Two knives simultaneously trim the top and bottom edges
of  the  book  blocks  and  then  the  third  knife  trims  the  fore-edge  or  vice  versa.

8441 10 80

Other

This  subheading  includes  hand  or  pedal-operated  machines.

8442

Machinery,  apparatus  and  equipment  (other  than  the  machine-tools  of  heading
Nos  8456  to  8465),  for  type-founding  or  type-setting,  for  preparing  or  making
printing  blocks,  plates,  cylinders  or  other  printing  components;  printing  type,
blocks,  plates,  cylinders  and  other  printing  components;  blocks,  plates,  cylinders
and  lithographic  stones,  prepared  for  printing  purposes  (for  example,  planed,
grained  or  polished)

8442 10 00

Phototype-setting  and  composing  machines

See  the  paragraphs  following  the  HS  Explanatory  Notes  to  heading  No  8442,  (B).

This  subheading  does  not,  however,  cover:

(a) general-purpose  automatic  data  processing  machines  which  are  used 

for
photocomposition  in  addition  to  having  book-keeping  and  payroll  accounting
functions,  for  example,  and  for  this  purpose  are  connected  by  cable  (on-line)  to  a
phototype-setting  and  composing  machine  in  order  to  control  it  and  supply  it  with
type-setting  data  (heading  No  8471  —  see  Note  5  (A)  to  this  chapter);

(b) stand-alone  telegraphic  transmitter  and  receiver  apparatus  (heading  No  8517).

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8442 20 10

For  founding  and  setting  (for  example,  linotypes,  monotypes,  intertypes)

See  the  HS  Explanatory  Notes  to  heading  No  8442,  (B),  (7)  to  (10).

8442 20 90

Other

This  subheading  covers  the  machines  described  in  the  HS  Explanatory  Notes  to  heading
No  8442,  (B),  (1),  (2),  (5),  (6)  and  (11).

8442 30 00

Other  machinery,  apparatus  and  equipment

This  subheading  covers  the  machinery,  apparatus  and  equipment  for  type  founding  or  for
preparing  or  making  printing  blocks,  plates,  cylinders  or  other  printing  components
described  in  the  HS  Explanatory  Notes  to  heading  No  8442,  (B),  (3),  (4)  and  (12)  to
(19).

8442 50 21
to
8442 50 80

Printing  type,  blocks,  plates,  cylinders  and  other  printing  components;  blocks,  plates,
cylinders  and  lithographic  stones,  prepared  for  printing  purposes  (for  example,  planed,
grained  or  polished)

Natural  lithographic  stone  consists  of  a  kind  of  limestone  with  fine  homogeneous  grains.
Artificial lithographic stone is usually made from cement and calcium carbonate which has
been  ground  and  compressed.

Lithographic  stones  of  these  subheadings  are:

— covered  with  illustrations,  either  hand  drawn  or  photographically  transferred;  or

— planed or grained so as to be rendered suitable, without further treatment, for drawings

or  writing.

Limestone  (known  as  ‘lithographic  stone’)  in  the  crude  state  is  excluded  from  these
subheadings  and  falls  within  subheading  2530 90 95.

8443

Printing  machinery,  including  ink-jet  printing  machines,  other  than  those  of
heading  No  8471;  machines  for  uses  ancillary  to  printing

8443 60 00

Machines  for  uses  ancillary  to  printing

This  subheading  includes  in  addition  to  the  machines  listed  in  the  HS  Explanatory  Notes
to  heading  No  8443,  (II):

1. automatic  feeders  for  feeding  tinplate  printing  machines;

2.

tensioning systems, usually pneumatic, for maintaining the tension of the paper drawn
from  the  reel  holders;

3. anti-offsetting  devices  other  than  those  of  the  spray  type.

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8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and
other  machinery  for  producing  textile  yarns;  textile  reeling  or  winding  (including
weft-winding)  machines  and  machines  for  preparing  textile  yarns  for  use  on  the
machines  of  heading  No  8446  or  8447

8445 90 00

Other

In  addition  to  the  machines  described  in  the  HS  Explanatory  Notes  to  heading  No  8445,
(E),  this  subheading  also  includes  machines  for  assembling  warp  yarn  on  the  beam  from
warper  drums,  machines  for  interlacing  and  supplying  the  thread  during  weaving  and
threading  machines  for  embroidery.

‘Hand  knotters’,  on  the  other  hand,  which  are  small  tools  held  in  the  hand  for  knotting
broken  threads,  fall  within  heading  No  8205.

8446

Weaving  machines  (looms)

This  heading  covers  the  weaving  machines  described  in  the  HS  Explanatory  Notes  to
heading  No  8446,  including  Axminster  carpet  looms,  chenille  looms,  pile  fabric  looms,
terry fabric looms, crepe looms, linen looms, sail looms, transmission belt looms and strap
looms.

Knitting  machines,  stitch-bonding  machines  and  machines  for  making  gimped
yarn,  tulle,  lace,  embroidery,  trimmings,  braid  or  net  and  machines  for  tufting

Flat  knitting  machines;  stitch-bonding  machines

These  subheadings  include  crochet  machines  which  are,  in  fact,  chain  knitting  machines
used  for  making  ornamental  trimmings,  fringes,  curtains,  net,  lace,  etc.  (such  as  galloon
braiding  looms,  lace  frames,  curtain  machines  and  ribbon  looms).

8447

8447 20 10
to
8447 20 98

8447 90 00

Other

In  addition  to  the  machines  described  in  the  HS  Explanatory  Notes  to  heading  No  8447,
(C),  this  subheading  includes:

1. hand embroidery machines (embroidery machines with pantograph shuttles), automatic
shuttle  embroidery  machines,  equipped  with  Jacquard  or  similar  mechanisms,
embroidery machines with a number of needles, and multi-head automatic embroidery
machines  (with  several  machine  heads  on  one  table  and  equipped  with  a  Jacquard  or
similar mechanism);

2. bobbin lace machines, which produce lace consisting of one or sevaral threads (bobbin

lace)  using  bobbins;

3. braiding  and  spindle  machines,  which,  by  interlacing  threads  by  means  of  feeders
(spindles)  equipped  with  bobbins  of  thread  and  making  circular  and  sinusoidal
trajectories,  produce  articles  in  the  piece  (e.g.,  flat  or  round  braids)  or  in  shapes
(piping, braids, rovings, tubular braids, piping for garments), or cover buttons, wooden
articles,  fluting,  etc.,  with  threads  (e.g.,  round  braid  looms,  tubular  plait  looms,
packing  braid  looms).

However, special braiding machines intended for covering cable wire or other electrical
conductors  or  which  braid  or  twist  flexible  wire  conductors,  fall  within  heading
No  8479;

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8448

8448 11 00
and
8448 19 00

8450

8450 11 11
to
8450 19 00

4. machines for making trimmings (other than the braid making machines referred to in 3

above), including:

(a) machines  for  making  pompons  and  chenille;

(b) machines  for  making  round  and  fancy  chenille  and  machines  for  making  chenille

garlands  for  Christmas  trees;

(c)

fringe  twisting  and  cutting  machines.

However, balancing machines, i.e., weaving machines for making ribbons or trimmings,
fall  within  heading  No  8446  and  crochet  machines  for  making  trimmings  fall  within
subheadings  8447 20 10  to  8447 20 98.

Auxiliary  machinery  for  use  with  machines  of  heading  No  8444,  8445,  8446  or
8447  (for  example,  dobbies,  Jacquards,  automatic  stop  motions,  shuttle  changing
mechanisms);  parts  and  accessories  suitable  for  use  solely  or  principally  with  the
machines  of  this  heading  or  of  heading  No  8444,  8445,  8446  or  8447  (for
example,  spindles  and  spindle  flyers,  card  clothing,  combs,  extruding  nipples,
shuttles,  healds  and  heald-frames,  hosiery  needles)

Auxiliary  machinery  for  machines  of  heading  No  8444,  8445,  8446  or  8447

These  subheadings  do  not  include:

(a) machines for removing the remaining threads from the quills of weaving machines and

blade  cleaners  (subheading  8479 89 98);

(b) equipment  for  checking  the  regularity  of  threads  by  rolling  onto  a  drum  or  board

(subheading  9017 80 90);

(c)

thread  cleaners  using  electronic  processes  —  photoelectric  cells,  for  example
(subheading  9031 80 34  or  9031 80 39).

Household  or  laundry-type  washing  machines,  including  machines  which  both
wash  and  dry

Machines,  each  of  a  dry  linen  capacity  not  exceeding  10  kg

These  subheadings  include:  tub-type  washing  machines  with  paddles,  agitators,  pulsators,
etc., or with a spraying system; drum-type washing machines, including those in which the
washing drum acts also as a spin-drier; combination washing machines in which a drum or
tub-type  washing  appliance  is  combined  in  the  one  housing  with  a  spin-drier  of  heading
No  8421.

These  washing  machines  are  considered  to  have  a  dry-linen  capacity  of  not  more  than
10  kg  if  the  loading  volume  of  the  drum  or  tub  is:

1. 120  litres  (120  dm3)  or  less  in  the  case  of  drum-type  machines;

2. 150  litres  (150  dm3)  or  less  in  the  case  of  tub-type  machines  with  agitators  or

paddles;

3. 200  litres  (200  dm3)  or  less  in  the  case  of  tub-type  machines  with  pulsators;

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4. 250  litres  (250  dm3)  or  less  in  the  case  of  tub-type  machines  with  a  spraying  system.

In  determining  the  volume,  it  should  be  noted  that:

1.

in  the  case  of  drum-type  machines  the  ribs  on  the  drum  and  any  special  deformations
present  are  not  to  be  taken  into  account;

2.

in the case of tub-type machines, it is not the full depth of the tub (measured to the top
rim)  that  is  to  be  taken  as  the  basis  but  the  height  to  the  water-level  mark,  the  full
depth  of  the  tub  less  10  cm.

8451

Machinery  (other  than  machines  of  heading  No  8450)  for  washing,  cleaning,
wringing,  drying,  ironing,  pressing  (including  fusing  presses),  bleaching,  dyeing,
dressing,  finishing,  coating  or  impregnating  textile  yarns,  fabrics  or  made  up
textile  articles  and  machines  for  applying  the  paste  to  the  base  fabric  or  other
support used in the manufacture of floor coverings such as linoleum; machines for
reeling,  unreeling,  folding,  cutting  or  pinking  textile  fabrics

8451 90 00

Parts

This  subheading  does  not  include:

(a)

special cones and bobbins for dyeing machinery and apparatus (classified according to
the  constituent  material,  see  Note  1  (c)  to  section  XVI);

(b) blades  and  cutters  for  cropping  machines  (heading  No  8208);

(c) electrostatic  devices  for  flocking  machines  (heading  No  8543).

8452

Sewing  machines,  other  than  book-sewing  machines  of  heading  No  8440;
furniture,  bases  and  covers  specially  designed  for  sewing  machines;  sewing
machine needles

8452 10 11
and
8452 10 19

Sewing  machines  (lock-stitch  only),  with  heads  of  a  weight  not  exceeding  16  kg  without
motor or 17 kg including the motor; sewing machine heads (lock-stitch only), of a weight
not  exceeding  16  kg  without  motor  or  17  kg  including  the  motor

1. These  subheadings  cover  sewing  machines  and  sewing  machine  heads  having  both  the

following characteristics:

(a)

(b)

they must be lock-stitch only (running-stitch, zig-zag stitch, decorative stitch), i.e.,
operate  with  two  threads,  one  inserted  on  the  needle  and  one  carried  underneath
by  a  shuttle;

the  head  must  not  exceed  16  kg  in  weight  without  motor  or  17  kg,  including  the
motor  (in  the  case  of  an  incomplete  head  to  be  classified  as  complete  in
acoordance with General Rule 2 (a) for the interpretation of the Nomenclature, it
is  the  weight  in  the  complete  state  which  counts).

2. The sewing machine head comprises the working unit of the machine (including, where
relevant, the motor incorporated in or mounted on the head) and consists essentially of

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an  arm  containing  the  needle-driving  mechanism  and  a  base  containing  the  shuttle
mechanism  and  possibly  a  device  for  lifting  the  presser  foot.  The  frame,  table,  cover
and  other  furniture  (including  the  pedal  board)  do  not  form  part  of  the  head.

3.

It  should  be  noted,  however,  that  on  some  portable  sewing  machines  the  base  is
designed  to  serve  also  as  a  stand.  In  this  case,  it  is  regarded  as  a  sewing  machine  and
not  as  a  sewing  machine  head.

8452 30 10

With  single  flat  shank

These  needles  are  used  in  household  sewing  machines.  They  have  the  following
appearance:

8456

Machine-tools for working any material by removal of material, by laser or other
light  or  photon  beam,  ultrasonic,  electro-discharge,  electro-chemical,  electron
beam,  ionic-beam  or  plasma  arc  processes

8456 10 90

Other

In addition to the machines referred to in the HS Explanatory Notes to heading No 8456,
(A),  this  subheading  also  includes  machines  for  trimming  electrical  resistors  in  printed
circuits  using  a  laser  beam.  The  conductive  material  which  constitutes  the  resistors  on  the
insulating  substrate  of  the  printed  circuits  is  removed  by  means  of  a  laster  beam  until  the
desired  resistance  is  attained.

8456 30 11

Wire-cut

These  machines  are  equipped  with  an  electrode  which  consists  of  a  small  diameter  wire
which  is  wound  between  two  spools  set  on  opposite  sides  of  the  workpiece.

8456 91 00

For  dry-etching  patterns  on  semiconductor  materials

This  subheading  includes  plasma-etching  machines  which  use  a  plasma  beam  to  etch
structures  in  the  semiconductor  material  of  wafers.  These  automatic,  microprocessor-
controlled machines essentially consist of a process chamber with an anode and a cathode,
a  high-frequency  generator,  vacuum  pumps,  a  gas  supply  line  and  a  feeder  device  for
transporting  the  wafers.  The  wafers  are  fed  into  the  evacuated  process  chamber  in  which
an  electric  current  has  been  generated  between  the  anode  and  cathode  by  the
high-frequency  generator.  In  the  gas  atmosphere  of  the  process  chamber  an  electric
discharge produces positively-charged gas ions which collide with the wafer (the cathode),
removing  material  from  it  by  virtue  of  their  impact  energy.

See  the  HS  Explanatory  Notes  to  subheading  8456 91.

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8457

Machining  centres,  unit  construction  machines  (single  station)  and  multi-station
transfer  machines,  for  working  metal

8457 10 10

Horizontal

This  subheading  covers  machining  centres  where  the  tooling  is  exclusively  set  in  a
horizontal  spindle  and  cuts  the  workpiece  from  the  side.

8457 10 90

Other

This  subheading  includes  machining  centres  where  the  tooling  is  applied  to  the  workpiece
from  above  (vertical  spindle  machining  centres),  those  using  both  vertical  and  horizontal
spindles  (combined  machining  centres)  or  those  working  through  the  use  of  a  pivoting
head  (universal  machining  centres).

8458

Lathes  (including  turning  centres)  for  removing  metal

This  heading  covers  lathes  specially  designed  for  working  metals  and  which  operate  by
removing the material with the help of turning tools. In general, the article to be shaped is
driven in a rotary movement around its own axis. However, lathes in which the tool itself
or  the  tool  and  the  article  are  rotated  are  also  covered  by  this  heading.

In  addition  to  the  lathes  referred  to  in  the  HS  Explanatory  Notes  to  heading  No  8458,
third  paragraph,  this  heading  includes  special  relieving  lathes  for  axles,  bark-stripping
lathes  and  spindle  or  axle  turning  machines,  as  well  as  universal  lathes.  These  universal
lathes resemble slide lathes but are differentiated by a particular mechanism which enables
them  to  perform  other  functions  such  as  drilling,  milling  and  cutting  into  lengths,  in
addition  to  turning.

8459

Machine-tools  (including  way-type  unit  head  machines)  for  drilling,  boring,
milling,  threading  or  tapping  by  removing  metal,  other  than  lathes  (including
turning  centres)  of  heading  No  8458

8459 10 00

Way-type  unit  head  machines

8459 31 00
and
8459 39 00

8460

8460 11 00
and
8460 19 00

See  the  HS  Explanatory  Notes  to  heading  No  8459,  last  paragraph,  before  ‘Parts  and
accessories’.

Other  boring-milling  machines

See  the  HS  Explanatory  Notes  to  heading  No  8459,  third  paragraph,  (2),  third
subparagraph.

Machine-tools  for  deburring,  sharpening,  grinding,  honing,  lapping,  polishing  or
otherwise  finishing  metal  or  cermets  by  means  of  grinding  stones,  abrasives  or
polishing  products,  other  than  gear  cutting,  gear  grinding  or  gear  finishing
machines  of  heading  No  8461

Flat-surface  grinding  machines,  in  which  the  positioning  in  any  one  axis  can  be  set  up  to
an  accuracy  of  at  least  0,01  mm

These  subheadings  include  the  flat-surface  grinding  machines  referred  to  in  the  HS
Explanatory  Notes  to  heading  No  8460,  third  paragraph,  (3).

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These  machines  are  equipped  with  measuring  or  setting  devices.  These  devices  include:

1. direct  reading  linear  instruments,  for  example,  slide  rules  and  verniers,  on  which  the
space between two successive graduations corresponds to a movement of an element of
the  machine  not  exceeding  1/100th  mm  (0,01  mm);

2. profile  projectors  for  checking  work  in  progress.  These  projectors  consist  of  a
graduated ground-glass screen on which a greatly enlarged image of the article and tool
is  projected  so  that  any  travel  of  the  article  or  tool,  as  well  as  the  progress  of  the
working  process,  can  be  assessed  by  reference  to  the  graduations  on  the  screen.  The
work  can  also  be  checked  by  placing  on  the  screen  a  drawing  of  the  article  to  be
obtained  traced  on  a  transparent  sheet  on  a  scale  corresponding  to  the  magnification
factor of the profile projectors; in this case, the machine operator’s task is to make the
image  on  the  article  coincide  with  the  drawing  seen  on  the  screen;

3. devices  limiting  the  travel  of  the  tool  holder  or  workpiece  holder  by  means  of  an

adjustable  device  whose  positioning  is  controlled  by  means  of  a  slip  gauge;

4. electronic  checking  and  control  devices  for  honing  and  lapping  machines  which  are
adjusted by means of a graduated scale on the actual final dimensions of the article and
which  allow  the  tool  to  be  slowed  down  and  stopped  when  the  dimensions  of  the
article  approach  and  attain  the  previously  determined  dimensions.

8460 21 11
to
8460 29 90

Other  grinding  machines,  in  which  the  positioning  in  any  one  axis  can  be  set  up  to  an
accuracy  of  at  least  0,01  mm

See  the  Explanatory  Notes  to  subheadings  8460 11 00  and  8460 19 00.

8460 21 11

Internal  cylindrical  grinding  machines

Internal  cylindrical  grinding  machines  are  used  for  grinding  internal  diameters  of  hollow
workpieces (e.g., the bore). The workpiece is held in a chuck and worked with a grinding
wheel  small  enough  to  enter  the  hollow  bore  of  the  workpiece.

8460 21 15

Centreless  grinding  machines

Centreless grinding machines are used for grinding the external diameters of workpieces. In
the  centreless  process,  the  workpiece  is  not  fixed  but  rests  on  a  rail  between  the  rotating
grinding  disc  and  a  guide  disc  (also  driven).  The  diameter  required  is  determined  by  the
distance  between  the  grinding  disc  and  the  guide  disc.

8460 21 19

Other

This subheading includes universal grinding machines. These are a combination of external
and  internal  grinding  machines  and  can  therefore  work  simultaneously  on  both  the
external  and  internal  diameters  of  a  workpiece.

8460 29 11

Internal  cylindrical  grinding  machines

The  Explanatory  Notes  to  subheading  8460 21 11  apply,  mutatis  mutandis.

8460 29 19

Other

The  Explanatory  Notes  to  subheadings  8460 21 15  and  8460 21 19  apply,  mutatis
mutandis.

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8461

Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding
or  gear  finishing,  sawing,  cutting-off  and  other  machine-tools  working  by
removing  metal  or  cermets,  not  elsewhere  specified  or  included

8461 30 10
and
8461 30 90

8461 40 11
and
8461 40 19

8461 40 31
and
8461 40 39

8461 40 71
and
8461 40 79

Broaching machines

These  subheadings  cover  broaching  machines  (see  the  HS  Explanatory  Notes  to  heading
No  8461,  third  paragraph,  (4));  these  are  machine-tools  consisting  of  a  multiple-tooth
cutting  tool,  called  a  broach,  used  for  working  the  interior  or  exterior  surfaces  of  an
article. In these machines, the article is fixed and the broach, secured to the slide, is pulled
or  pushed  across  the  work  piece  in  an  even,  linear  cutting  motion.

The  internal  broach  works  and  calibrates  the  internal  surfaces  of  a  rough  or  pre-worked
article  traversed  by  the  tool.  The  external  broach  produces  plane  or  profile  surfaces.

For  cutting  cylindrical  gears

Only  gears  which  are  obtained  from  cylindrical  blanks  and  which  retain  that  form  after
cutting  are  considered  as  cylindrical  gears  for  the  purposes  of  these  subheadings.

These  subheadings  include  machines  for  making  straight-toothed  gear  wheels,  worm  gear
wheels,  worm  gears,  ratchet  wheels  and  sprocket  wheels.

For  cutting  other  gears

These subheadings include machines for making racks, helical gears and worm gears other
than cylindrical gears.

Fitted with a micrometric adjusting system, in which the positioning in any one axis can be
set  up  to  an  accuracy  of  at  least  0,01  mm

See  the  Explanatory  Notes  to  subheadings  8460 11 00  and  8460 19 00  for  measuring  and
setting devices.

8469

Typewriters  other  than  printers  of  heading  No  8471;  word-processing  machines

8469 11 00
and
8469 12 00

Automatic  typewriters  and  word-processing  machines

These  subheadings  include  dot  matrix  printers,  chain  printers,  steel-tape  printers  or  other
impact  printers  where  —  as  in  the  case  of  typewriters  fitted  with  type  chains,  steel  tapes,
etc. strike a ribbon in order to produce the desired characters on the paper, provided that
they  do  not  constitute  output  devices  for  automatic  data  processing  machines  which,
according  to  Note  5  (D)  to  this  chapter,  must  be  classified  in  heading  No  8471.

However  these  subheadings  do  not  include  non-impact  printers  (heading  No  8443,  8471
or  8472).

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Calculating  machines  and  pocket-size  data  recording,  reproducing  and  displaying
machines  with  calculating  functions;  accounting  machines,  postage-franking
machines, 
incorporating  a
calculating  device;  cash  registers

ticket-issuing  machines  and  similar  machines, 

8470 10 10

Electronic  calculators  capable  of  operation  without  an  external  source  of  electric  power

This  subheading  includes  electronic  calculators  incorporating  a  time  and  date  display  and
an  alarm  or,  for  example,  in  addition  a  stopwatch  device,  timer  or  musical  keys.

This  subheading  does  not  cover:

(a) wrist watches and pocket watches incorporating a small electronic calculator (heading

No  9101  or  9102);

(b) cigarette  lighters  incorporating  a  small  electronic  calculator  and  also  possibly  an

electronic  timepiece  (heading  No  9613).

8470 10 90

Pocket-size  data  recording,  reproducing  and  displaying  machines  with  calculating
functions

This  subheading  includes,  for  example:

1. electronic  battery-powered  pocket-size  machines  which,  in  addition  to  performing
arithmetical  operations,  have  a  memory  that  can  store  data  for  a  telephone  directory,
scheduler,  memo  pad,  calendar,  etc.  (sometimes  known  as  ‘digital  diaries’);

2.

small electronic pocket-size devices (also called ‘minicomputers’), which can be used to
form  words  and  sentences  which  are  translated  into  a  chosen  foreign  language
depending  on  the  memory  modules  used  with  these  devices;  they  can  also  perform
simple  calculations.  They  have  an  alphanumeric  keyboard  and  a  rectangular  display.

However,  this  subheading  does  not  cover  similar  devices  without  calculating  functions
(heading  No  8543).

8470 30 00

Other  calculating  machines

This  subheading  includes  non-electronic  calculating  machines  mentioned  in  the  HS
Explanatory  Notes  to  heading  No  8470,  part  (A),  which  for  the  purposes  of  calculation
employ  mechanical  devices,  generally  rack  gearing,  irrespective  of  whether  they  are
operated  by  hand,  motor  or  electromagnetically.

8470 40 00

Accounting  machines

This  subheading  includes  the  accounting  machines  listed  in  the  HS  Explanatory  Notes  to
heading  No  8470,  part  (B),  whatever  their  method  of  functioning  (mechanical,
electromechanical  or  electronic)  together  with  their  data-introducing  devices  (manual
keyboards,  levers  or  handles,  punched-card  or  perforated-tape  readers,  etc.).

8470 90 00

Other

In addition to the machines listed in the HS Explanatory Notes to heading No 8470, part
(D),  this  subheading  includes  machines  for  issuing  labels  showing  selling  price  calculated
from the weight and unit price, and machines used to issue motorway toll tickets which at
the  same  time  total  the  amounts  involved.

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8471

Automatic  data  processing  machines  and  units  thereof;  magnetic  or  optical
readers,  machines  for  transcribing  data  onto  data  media  in  coded  form  and
machines  for  processing  such  data,  not  elsewhere  specified  or  included

8471 60 90

Other

This subheading includes visual display units which can only be used as output units for an
automatic  data  processing  machine.

These  units  cannot  reproduce  an  image  from  a  coded  (composite  video)  signal.

8471 70 51

Optical, including magneto-optical

See  Additional  Note  2  to  this  chapter.

8472

Other  office  machines  (for  example,  hectograph  or  stencil  duplicating  machines,
addressing  machines,  automatic  banknote  dispensers,  coin-sorting  machines,
coin-counting  or  wrapping  machines,  pencil-sharpening  machines,  perforating  or
stapling  machines)

8472 20 00

Addressing  machines  and  address  plate  embossing  machines

This subheading does not include typewriters fitted with a special device for typing address
plates  in  stencil  (heading  No  8469).

8472 90 80

Other

This  subheading  includes:

1. machines  used  in  offices  for  sorting  and  collating  documents  and  printed  matter  after

duplication;

2. machines for the double-sided coating (facing) of contracts, data sheets, plans, identity
cards  or  other  documents  with  transparent  film,  in  order  to  protect  these  documents
from  aging,  falsification,  soiling  or  crumpling;

However,  similar  machines  not  used  in  offices  (so-called  heat-seal  presses),  which
employ  heat  and  pressure  for  the  purpose  of  applying  thermoplastic  transparent  film
made  of  synthetic  material  to  the  surface  or  reverse  side  of  pictures,  photographs,  art
prints  or  other  printed  products,  are  excluded  from  this  subheading  and  fall  within
heading  No  8477;

3. electric  engraving  machines  as  used,  for  example,  in  drawing  offices.

This  subheading  also  includes  non-impact  printers  intended  for  office  use,  such  as:

1.

thermal  printers,  in  which  an  electrically  heated  thermal  print  head  produces  the
desired  characters  on  heat-sensitive  paper  by  means  of  a  dot  matrix;

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2. electrostatic  printers,  in  which  the  moving,  statically  charged  metal  tips  of  the  write
head  produce  invisible  characters  made  up  of  small  electrostatically  charged  dots  on
electrographic  paper.  Toner  fluid  is  used  to  ink  the  charged  dots  and  produce  visible
characters.

These printers are normally controlled by data storage media (for example, magnetic tapes)
or by other machines. However, they are covered by subheading 8472 90 80  on  condition
that  they  do  not  constitute  output  devices  for  automatic  data  processing  machines  which,
according to Notes 5 (D) to this chapter, are to be classified within heading No 8471. Such
is  the  case  if  the  printers  are  fitted  with  an  interface  for  connection  to  the  central
processing  unit  of  an  automatic  data  processing  machine.

This  subheading  does  not  cover:

(a) dot  matrix  printers;  chain  printers,  steel-tape  printers  or  other  impact  printers  where
—  as  in  the  case  of  typewriters  fitted  with  type  media  of  all  kinds  —  mechanical
components  (pins,  chains,  steel  tapes,  etc.)  strike  a  ribbon  in  order  to  produce  the
desired  characters  on  the  paper.  These  impact  printers  are  to  be  classified  as
‘automatic typewriters’ within heading No 8469, provided that they do not constitute
output devices for automatic data processing machines which, according to Note 5 (D)
to  this  chapter  must  be  classified  withing  heading  No  8471;

(b)

ink-jet  printing  machines  (subheading  8443 51 00  or  8471 60 40);

(c) electronic  battery-powered  pocket-size  machines  which,  in  addition  to  performing
arithmetical operations, have, a memory that can store data for a telephone directory,
scheduler, memo pad, calendar, etc. (sometimes known as ‘digital diaries’) (subheading
8470 10 90).

8473

Parts  and  accessories  (other  than  covers,  carrying  cases  and  the  like)  suitable  for
use  solely  or  principally  with  machines  of  heading  Nos  8469  to  8472

In  addition  to  the  parts,  assemblies  and  accessories  mentioned  in  the  HS  Explanatory
Notes  to  heading  No  8473,  this  heading  includes:

1. print  chains,  pin-heads,  type  heads  and  daisy  wheels;

2. magnetic  heads  in  Winchester  or  thin-film  technology  for  peripheral  magnetic  disk

storage  units,  whether  or  not  incorporated  on  support  arms  or  in  housings;

3. data-storage  assemblies 

for
(so-called  Head/Disk/Assemblies 
permanent  installation  in  disk  storage  units  and  consisting  of  several  magnetic  disks
rigidly  mounted  on  a  support  spindle,  of  data-head  arms  with  read/write  heads,  of
control,  access  and  positioning  machanisms,  incorporated  in  a  single  hermetically
sealed  housing;

(HDAs))  designed 

4. print  and  write  cassettes,  made  up  in  the  form  of  clearly  interchangeable  accessories

and  containing,  in  a  special  housing,  both  ribbons  and  correction  tapes.

8473 10 11
and
8473 10 19

Electronic assemblies

Electronic  assemblies  consist  of  one  or  more  printed  circuits  fitted  with  electronic
integrated  circuits  or  microassemblies.  They  may  also  contain  discrete  active  elements,

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passive  elements,  articles  under  heading  No  8536  or  other  electrical  or  electromechanical
devices.

8473 21 10

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8473 29 10

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8473 30 10
and
8473 30 90

Parts  and  accessories  of  the  machines  of  heading  No  8471

These  subheadings  do  not  cover  keyboards  for  automatic  data  processing  machines,  in
their  own  housing  (subheading  8471 60 50).

8473 30 10

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8473 40 11
and
8473 40 19

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8473 40 90

Other

The  types  of  address  plates  covered  by  this  subheading  are  those  that  are  used  in
addressing machines and that contain the addresses to be duplicated, namely by embossing,
typing  or  stamping.  Consequently,  the  plates  in  question  may  be  made  of  metal  or
synthetic  material  or  may  take  the  form  of  small  mounted  plates  (cards,  stencils)  made  of
paperboard,  etc.

This  subheading  also  covers  address  plates  that  have  not  yet  been  embossed,  typed  on  or
stamped,  provided  that  they  are  recognizable  as  address  plates  for  addressing  machines.
However,  goods  of  this  type  made  of  paper  or  paperboard,  i.e.,  small  stencils  which  are
mounted  in  paperboard  frames  and  which  can  therefore  be  inserted  in  the  addressing
machines,  are  covered  by  heading  No  4816.

8473 50 10

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8477

Machinery  for  working  rubber  or  plastics  or  for  the  manufacture  of  products
from  these  materials,  not  specified  or  included  elsewhere  in  this  chapter

In addition to the machines mentioned in the HS Explanatory Notes to heading No 8477,
this  heading  includes:

1. machines for removing rubber soles and dubber heels, which, although used in the shoe

industry,  are  not  intended  for  working  leather,  skins  or  hides;

2. machines  for  cutting  blocks  of  foam  plastic,  foam  rubber,  latex  foam  and  similar

materials,  using  a  band  knife  of  saw  blade.

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Machines and mechanical appliances having individual functions, not specified or
included  elsewhere  in  this  chapter

8479 40 00

Rope  or  cable-making  machines

This  subheading  includes:

1. machines and appliances for making string, cord, rope or cable from textile fibre, such

as:

(a)

stranding  machines,  which  make  strands  by  twisting  two  or  more  single  threads
(cable yarn);

(b) rope  or  cable  twisting  machines,  which  twist  two  or  more  strands  to  make

large-diameter  rope  or  cable;

(c) combined  stranding  and  rope  or  cable  twisting  machines,  chiefly  used  for  making

heavier  cord  and  smaller-diameter  rope  or  cable;

2. machines  and  appliances  for  making  wire  ropes  and  cables,  other  than  electric  cables,
working  on  the  same  principle  as  the  machines  and  appliances  described  in  item  1
above;

3. machines and appliances for cabling or braiding electric wires and machines for making

coaxial cables.

The subheading does not include machines carrying out operations prior to stranding, e.g.,
combing, spreading, doubling, successive drawing or spinning, or twisting frames of a type
used in spinning mills; some machines of this type can also be used for making fine cord by
twisting  rope  yarn  (heading  No  8445).

8479 89 98

Other

This  subheading  includes:

1. certain  machines  and  appliances  for  the  manufacture  of  printed  circuit  boards  or
hybrid  integrated  circuits  (by  machining  and  cutting  larger  sheets  of  paper-base
laminate,  glass-fibre  fabric,  ceramic  or  other  insulating  material),  such  as:

(a) brushing  machines  and  ultrasonic  washing  machines  for  cleaning  the  sheets  of

insulating material;

(b) rolling or pouring machines for applying photoresist, bonding agent or adhesive to

the  sheets  of  insulating  material;

2. certain  machines  and  appliances  for  the  manufacture  of  monolithic  integrated  circuits
or of discrete seminconductor components (by the production, machining and dicing of
wafers).

However,  many  machines  and  appliances  for  the  manufacture  of  printed  circuit  boards,
hybrid or monolithic integrated circuits or discrete semiconductor components are covered
more precisely by other headings and are therefore excluded from this subheading. This is
the  case,  for  example,  with:

(a) zone-melt  furnaces  for  zone  melting  and  refining  of  silicon  rods,  oxidation  furnaces
for  oxidizing  the  surface  of  wafers  and  diffusion  furnaces  for  doping  the  wafers  with
impurities  (heading  No  8417  or  8514);

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(b) appliances  for  coating  (metallizing)  insulating  substrate  (for  the  manufacture  of
thin-film  circuits)  or  wafers  by  vapour  deposition  (heading  No  8417,  8419  or  8514)
or  by  cathode  sputtering  (heading  No  8543);

(c) appliances for drying printed or washed insulating substrate and continuous dryers for

wafers  (heading  No  8419  or  8514);

(d) centrifuges  for  spin-coating  insulating  substrate  or  wafers  with  photoresist  (heading

No  8421);

(e)

spray-etching  machines  for  spraying  insulating  substrate  with  etchants  (heading
No  8424);

(f)

screen  printers  for  printing  insulating  substrate  with  etch-resisting  ink  (heading
No  8443);

(g) plasma  etching  machines  which  etch  structures  in  the  semiconductor  material  of
wafers  by  removing  material  with  a  plasma  jet,  laser  scribing  machines  for  dividing
wafers into chips (dicing) and laser engraving machines for engraving the plastic casing
of  completed  monolithic  integrated  circuits  or  discrete  semiconductor  components
(heading  No  8456);

(h) machine  tools  for  drilling  or  milling  insulating  substrate,  for  slicing  silicon  rods  into
wafers  (e.g.,  internal  hole  wafer  saw),  for  cutting  or  punching  printed  circuit  boards
and  for  grinding  or  polishing  substrates  or  wafers  (heading  No  8464  or  8465);

(ij) presses  for  making  the  plastic  casings  for  chips  by  pressing  plastic  material  arround

the  chips  (heading  No  8477);

(k) wire  bonders  for  welding  gold  wires  to  the  contact  points  of  monolithic  integrated

circuits  by  ultrasonic  or  electrical  compression  welding  (heading  No  8515);

(l)

appliances  for  electroplating  insulating  substrate  with  a  metal  coating,  baths  for
electrotinning the connecting pins of chips and particle accelerators for implanting ions
of  a  particular  element  (e.g.,  boron  or  phosphorus)  (heading  No  8543);

(m) appliances (photoplotters) for the photographic production of photomasks for printed
circuits  or  for  transferring  circuit  diagrams  (structures  onto  wafers  (heading
No  9006));

(n) projectors for transferring conductors and circuit diagrams onto insulating substrate or

wafers  printed  or  coated  with  photoresist  (heading  No  9010);

(o) electrical machines and devices for testing completed printed circuits, hybrid integrated
circuits,  wafers  or  chips  by  electrical  measurement  and  for  detecting  and  locating
defects, including those equipped with a device for defect marking or a sorting device
for  assigning  the  products  tested  to  specific  storage  containers  (heading  No  9030).

However,  this  subheading  includes  garage  door  opening  systems,  which  are  mechanical
devices  for  automatically  opening  and  closing  up-and-over  garage  doors  by  radio  remote
control.  They  are  fitted  to  the  garage  ceiling  and  consist  chiefly  of  an  electric  servomotor
with drive spindle, a connecting rail with power-transmitting device and an operating arm
fixed to the garage door. The servomotor is connected by a cable to the radio RC receiver,
which  switches  on  the  power  supply  to  the  servomotor  when  it  receives  control  signals
from  the  radio  RC  transmitter  in  the  vehicle.

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The radio transmitters and receivers necessary for the remote control of these systems are,
however,  excluded  from  this  subheading  and  are  classified  within  heading  No  8526  in
accordance  with  their  own  characteristics.

8481

Taps,  cocks,  valves  and  similar  appliances  for  pipes,  boiler  shells,  tanks,  vats  or
the  like,  including  pressure-reducing  valves  and  thermostatically  controlled  valves

8481 10 11

Combined  with  filters  or  lubricators

This  subheading  covers  articles  consisting  of  different  components  which  perform  the
functions  needed  to  regulate  compressed-air  systems:  air  filtration  (to  remove  impurities,
e.g.,  water,  rust,  dirt,  etc.),  regulation  to  the  correct  working  pressure,  lubrication  (to
ensure  smooth  operation  of  the  pneumatic  components).

They  typically  have  the  following  appearance:

8481 10 91

Combined  with  filters  or  lubricators

See  the  Explantory  Notes  to  subheading  8481 10 11.

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CHAPTER  85

ELECTRICAL  MACHINERY  AND  EQUIPMENT  AND  PARTS  THEREOF;  SOUND  RECORDERS  AND
REPRODUCERS,  TELEVISION  IMAGE  AND  SOUND  RECORDERS  AND  REPRODUCERS,  AND  PARTS
AND  ACCESSORIES  OF  SUCH  ARTICLES

8501

Electric  motors  and  generators  (excluding  generating  sets)

This  heading  includes  rotary  electric  windscreen-wiper  motors,  without  arms  or  wiper
blades but with appropriate transmission mechanisms (spur gear and oscillating connecting
rod)  which  convert  the  rotary  motion  into  an  oscillating  one.

8502

Electric  generating  sets  and  rotary  converters

In  addition  to  the  electrical  machinery  described  in  the  HS  Explantory  Notes  to  heading
No  8502,  parts  (I)  and  (II),  this  heading  includes  cascade  converters,  Ward-Leonard  sets
and  rotary  dephasers.

8502 39 91

Turbo-generators

Turbo-generators are driven directly by gas or steam turbines. They have a solid cylindrical
rotor  with  longitudinal  grooves  in  which  the  induction  windings  are  mounted.  The  rotor
may  be  in  one  piece  or  consist  a  number  of  solid  sections.

Turbo-generators  are  generally  air-cooled,  but  high-capacity  types  are  hydrogen-cooled.

8503 00

Parts suitable for use solely or principally with the machines of heading No 8501
or  8502

This  heading  does  not  include  branch  circuit  plates  for  electric  motors  (heading
No  8536).

8504

Electrical  transformers,  static  converters  (for  example,  rectifiers)  and  inductors

In addition to the products referred to in the HS Explanatory Notes to heading No 8504,
this  heading  includes:

1. adjustable  transformers  (for  example,  cursor  transformers)  and  variable  ratio

transformers;

2.

field  dispersion  transformers  for  fluorescent  tubes;

3.

special  transformers  for  communications;

4. compensation  coils;

5. output  coils;

6.

smoothing  inductors;

7. moving  core  coils  for  modifying  inductance;

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8. ballasts  (chokes)  for  electrical  discharge  lamps  and  tubes;

9. Pupin  coils;

10. Godefroy  coils;

11.

stabilized  power  packs  (rectifier  with  a  regulator).

This  heading  also  includes  selenium  or  copper  oxide  rectifying  elements,  whether  single
(selenium  plates,  in  particular)  or  multiple.

However,  by  application  of  Note  2  to  this  chapter,  this  heading  does  not  include
germanium  or  silicon  crystal  elements,  mounted,  single  or  multiple,  whether  or  not
equipped  with  cooling  or  insulating  devices,  etc.,  provided  they  are  not  combined  with
another  electrical  element  such  as  a  transformer  or  resistor  (heading  No  8541).

Furthermore,  this  heading  does  not  include:

(a) commutators  for  multiple-point  transformers  (heading  No  8536);

(b) rectifying  lamps,  tubes  and  valves  such  as  phanotrons,  thyratrons,  ignitrons  and

high-voltage  rectifying  tubes  for  X-ray  equipment  (subheading  8540 89 90);

(c) voltage  regulators  of  heading  No  9032. 

8504 90 05

Electronic  assemblies  of  machines  of  subheading  8504 50 30

For  the  definition  of  the  expression  ‘electronic  assemblies’  see  the  Explanatory  Notes  to
subheadings  8473 10 11  and  8473 10 19.

8504 90 91

Electronic  assemblies  of  machines  of  subheadings  8504 40 30  and  8504 40 35

For  the  definition  of  the  expression  ‘electronic  assemblies’  see  the  Explanatory  Notes  to
subheadings  8473 10 11  and  8473 10 19.

8505

Electro-magnets;  permanent  magnets  and  articles  intended  to  become  permanent
magnets  after  magnetization;  electro-magnetic  or  permanent  magnet  chucks,
clamps  and  similar  holding  devices;  electro-magnetic  couplings,  clutches  and
brakes;  electro-magnetic  lifting  heads

8505 90 10

Electro-magnets

This subheading includes electric operating magnets fitted to the doors of private cars and
forming  part  of  a  central  door-locking  system.  Such  systems  are  connected  to  the  vehicle
power  supply  and  are  actuated  by  control  signals  from  an  electrical  control  device
belonging to the system. If one of the doors is opened or closed manually, the other vehicle
doors  will  be  simultaneously  locked  or  unlocked  electromagnetically.

However,  this  subheading  does  not  include  solenoid-operated  injection  valves  for
spark-ignition or compression-ignition internal combustion piston engines, the valve bodies
and  valve  needles  of  which  are  equipped  with  a  magnet  winding  and  magnet  keeper
respectively  (subheading  8409 91 00  or  8409 99 00).

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8506

Primary  cells  and  primary  batteries

8506 10 11

Cylindrical cells

Cylindrical  cells  have  a  circular  cross-section.  Positive  and  negative  poles  are  at  opposite
ends.  The  length  of  cylindrical  cells  is  greater  than  their  diameter:

8506 10 15

Button  cells

The  height  of  button  cells  is  less  than  or  equal  to  the  diameter:

8506 10 91

Cylindrical cells

See  the  Explanatory  Notes  to  subheading  8506 10 11.

8506 10 95

Button  cells

See  the  Explanatory  Notes  to  subheading  8506 10 15.

8506 30 10

Cylindrical cells

See  the  Explanatory  Notes  to  subheading  8506 10 11.

8506 30 30

Button  cells

See  the  Explanatory  Notes  to  subheading  8506 10 15.

8506 40 10

Cylindrical cells

See  the  Explanatory  Notes  to  subheading  8506 10 11.

8506 40 30

Button  cells

See  the  Explanatory  Notes  to  subheading  8506 10 15.

8506 50 10

Cylindrical cells

See  the  Explanatory  Notes  to  subheading  8506 10 11.

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8506 50 30

Button  cells

See  the  Explanatory  Notes  to  subheading  8506 10 15.

8506 60 10

Cylindrical cells

See  the  Explanatory  Notes  to  subheading  8506 10 11.

8506 60 30

Button  cells

See  the  Explanatory  Notes  to  subheading  8506 10 15.

8506 80 11

Cylindrical cells

See  the  Explanatory  Notes  to  subheading  8506 10 11.

8506 80 15

Button  cells

See  the  Explanatory  Notes  to  subheading  8506 10 15.

8507

8507 20 10
to
8507 20 89

8507 30 10
to
8507 30 98

8507 80 10
to
8507 80 99

8507 90 10
to
8507 90 98

Electric  accumulators,  including  separators  thereof,  whether  or  not  rectangular
(including  square)

Other  lead-acid  accumulators

With  the  exception  of  accumulators  of  a  kind  used  for  starting  piston  engines  (see
subheadings  8507 10 10  to  8507 10 89),  these  subheadings  cover  the  electric  lead-acid
accumulators  mentioned  in  the  HS  Explanatory  Notes  to  heading  No  8507,  third
paragraph,  (1).

These  accumulators  are  used,  for  example,  for  driving  electric  vehicles  and  for  supplying
power  to  telecommunication  installations.

Nickel-cadmium

The accumulators of these subheadings are used particularly in safety lamps for miners and
often as replacements for dry batteries in equipment such as portable radios, television sets,
electric  razors  and  other  electrical  equipment.

Other  accumulators

These  subheadings  include  silver-zinc  and  silver-cadmium  accumulators.

Parts

These  subheadings  do  not  include  connecting  parts  of  accumulator  elements  (subheading
8536 90 85).

8509

Electro-mechanical  domestic  appliances,  with  self-contained  electric  motor

8509 80 00

Other  appliances

This  subheading  includes  electrical  manicure  and  pedicure  sets  with  self-contained  electric
motor,  connected  via  a  cable  to  the  power-supply  unit  (mains  unit)  belonging  to  the
appliance.

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8510

Shavers,  hair  clippers  and  hair-removing  appliances,  with  self-contained  electric
motor

8510 10 00

Shavers

Shavers  incorporating  hair  clippers  fall  within  this  subheading.

8511

8511 40 10
and
8511 40 90

Electrical  ignition  or  starting  equipment  of  a  kind  used  for  spark-ignition  or
compression-ignition internal combustion engines (for example, ignition magnetos,
magneto-dynamos,  ignition  coils,  sparking  plugs  and  glow  plugs,  starter  motors);
generators  (for  example,  dynamos,  alternators)  and  cut-outs  of  a  kind  used  in
conjunction  with  such  engines

Starter  motors  and  dual  purpose  starter-generators

The  equipment  of  these  subheadings  usually  operates  on  6,  12  or  24  V  and  has  special
devices  for  attachment  to  motors.

These  subheadings  include:

1.

starter motors with sliding armature, starter motors with sliding feeder, starter motors
with  a  helicoidal  motion,  and  starter  motors  with  a  sliding  pinion  and  a  helicoidal
motion;

2. equipment  which  is  the  result  of  combining  in  one  unit  a  starter  motor  and  a

generator.

8512

Electrical lighting or signalling equipment (excluding articles of heading No 8539),
windscreen  wipers,  defrosters  and  demisters,  of  a  kind  used  for  cycles  or  motor
vehicles

8512 90 00

Parts

8516

8516 10 11
to
8516 10 99

This  subheading  includes  frames  and  reflectors  for  headlights,  and  wiper  arms,  with  or
without  wiper  blades,  for  electric  windscreen  wipers.

However,  the  subheading  does  not  include  lamp-holders  (subheading  8536 61 10  or
8536 61 90).

Electric  instantaneous  or  storage  water  heaters  and  immersion  heaters;  electric
space  heating  apparatus  and  soil  heating  apparatus;  electro-thermic  hair-dressing
apparatus  (for  example,  hair  dryers,  hair  curlers,  curling  tong  heaters)  and  hand
dryers;  electric  smoothing  irons;  other  electro-thermic  appliances  of  a  kind  used
for  domestic  purposes;  electric  heating  resistors,  other  than  those  of  heading
No  8545

Electric  instantaneous  or  storage  water  heaters  and  immersion  heaters

These  subheadings  include:

1. water  heaters  operating  both  as  instantaneous  water  heaters  and  water  storage

heaters;

2. electric  boilers  which  produce  only  hot  water,  or  hot  water  and  low  pressure  steam

simultaneously.

These subheadings do not include electrically heated steam boilers and ‘superheated water’
boilers  (heading  No  8402)  and  electrically  heated  electric  boilers  for  central  heating
(heading  No  8403).

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8516 21 00
to
8516 29 99

Electric  space-heating  apparatus  and  electric  soil-heating  apparatus

These  subheadings  include:

1. electric  heating  equipment  for  saunas;

2. battery-operated  heating  devices  for  warming  and  defrosting  iced-up  door  locks  on
motor  vehicles  by  the  presence  of  a  heating  element  in  the  lock.  These  small  portable
devices  may  incorporate  a  lamp  of  the  type  falling  within  heading  No  8513  to
illuminate  the  working  area.

8516 60 10

Cookers  (incorporating  at  least  an  oven  and  a  hob)

Cookers  consist  of  at  least  a  hob  and  an  oven  (which  may  also  include  a  microwave  unit
or grill).

8516 79 80

Other

In addition to the appliances described in the HS Explanatory Notes to heading No 8516,
part  (E),  (5)  to  (7)  and  (9)  to  (18),  this  subheading  includes:

1.

saunas  with  infra-red  radiators  (individual  cubicles);

2.

foot-heating  plates;

3. electrically  heated  shoe  trees;

4. devices  for  cleaning  contact  lenses,  consisting  of  two  small  electrically  heated
compartments  with  screw-on  lids  to  hold  the  contact  lenses  and  heat  up  the  cleansing
fluid.

8516 80 91
and
8516 80 99

Other

These subheadings include wire, cables, tapes and the like, which are insulated and provide
heat  for  heating  ceilings,  walls,  pipes,  containers,  etc.

However,  these  subheadings  do  not  include  heating  resistors  connected  to  parts  of
equipment,  for  example,  base  plates  for  smoothing  irons  and  plates  for  electric  cookers
(subheading  8516 90 00).

8517

Electrical apparatus for line telephony or line telegraphy, including line telephone
sets  with  cordless  handsets  and  telecommunication  apparatus  for  carrier-current
line  systems  or  for  digital  line  systems;  videophones

8517 19 90

Other

In  addition  to  the  telephone  sets  described  in  the  HS  Explanatory  Notes  to  heading
No 8517,  part  (I), (A),  this  subheading  includes push-button, telephone sets  incorporating
a  magnetic  card  reader,  a  data  display,  an  electronic  circuit-board  with  microprocessor,
several  data  stores,  a  clock  and  a  modulator-demodulator  (modem).  These  appliances  can
be  used  not  only  as  telephone  sets  but  also  (for  example,  in  supermarkets)  as  data
terminals,  e.g.,  for  verifying  magnetic  credit  cards  or  cheques  or  for  the  transmission  of
sales  data  over  telephone  lines  to  automatic  data  processing  machines.

8517 21 00

Facsimile machines

Facsimile machines described in the HS Explanatory Notes to heading No 8517, part (II),
(E),  may  have  a  memory  and  a  storage  function  for  the  numbers  to  be  dialled.

They  may  also  have  additional  functions  such  as  a  copying  facility.

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8517 50 10

For  carrier-current  line  systems

Equipment  falling  within  this  subheading  can  be  used  for  the  transmission  of  a  large
number  of  messages  simultaneously  by  the  same  telephone  or  telegraph  line  (for  example,
coaxial cable). It can also be used for the transmission of messages using the electricity grid
as  a  line  (for  example,  to  connect  power  stations  with  substations).

Their  operating  principle  is  based  on  the  production  of  a  carrier  frequency  which  is  then
modulated by electric impulses representing the word, message or any other information to
be  transmitted.

8517 80 90

Other

This subheading includes weather map plotters. These are telegraphy receivers in which the
modulated  signals  entering  by  cable  are  converted  into  electrical  impulses  to  control  the
recording  electrodes.  As  a  result  of  these  impulses,  the  electrodes  burn  lines  of  dots  in
metallized  paper  and  in  this  way  produce  weather  maps.

8517 90 11

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8517 90 82

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8518

Microphones  and  stands  thereof;  loudspeakers,  whether  or  not  mounted  in  their
enclosures; headphones, earphones and combined microphone/speaker sets; audio-
frequency  electric  amplifiers;  electric  sound  amplifier  sets

8518 40 91

With  only  one  channel

The amplifiers of this subheading can process only one input signal, which they deliver via
one  or  more  outlets  (e.g.,  to  loudspeakers).

8519

Turntables  (record-decks),  record-players,  cassette-players  and  other  sound
reproducing  apparatus,  not  incorporating  a  sound  recording  device

8519 92 00

Pocket-size  cassette-players

For  the  determination  of  the  measurements  of  such  apparatus,  Subheading  Note  1  to
chapter  85  applies  and  the  dimensions  of  the  cabinet  shall  be  taken  into  account;
protuberances  such  as  control  buttons,  closing  devices  and  securing  clips  shall  be
ignored.

8520

Magnetic  tape  recorders  and  other  sound  recording  apparatus,  whether  or  not
incorporating  a  sound  reproducing  device

8520 32 30

Pocket-size  recorders

The  Explanatory  Notes  to  subheading  8519 92 00  apply,  mutatis  mutandis.

8520 33 30

Pocket-size  recorders

The  Explanatory  Notes  to  subheading  8519 92 50  apply,  mutatis  mutandis.

378

8522

8522 90 51
and
8522 90 59

8523

8523 11 00
to
8523 13 00

8525

8525 10 10
to
8525 10 80

8525 20 10
to
8525 20 99

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Official  Journal  of  the  European  Communities

15.9.98

Parts  and  accessories  suitable  for  use  solely  or  principally  with  the  apparatus  of
heading  Nos  8519  to  8521

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

Prepared  unrecorded  media  for  sound  recording  or  similar  recording  of  other
phenomena,  other  than  products  of  Chapter  37

Magnetic  tapes

These  subheadings  also  cover  tapes  which  have  to  be  cut  to  size  before  use.

Transmission  apparatus  for  radio-telephony,  radio-telegraphy,  radio-broadcasting
or  television,  whether  or  not  incorporating  reception  apparatus  or  sound
recording  or  reproducing  apparatus;  television  cameras;  still  image  video  cameras
and  other  video  camera  recorders

Transmission  apparatus

These  subheadings  include  transmitting  apparatus  for  call,  alert  or  paging  installations
operating  by  induction.

Transmission  apparatus  incorporating  reception  apparatus

These  subheadings 
include  apparatus  consisting  of  all  the  elements  required  for
transmission and reception, in one cabinet or housing. Such is the case, for example, with
walkie-talkies, which contain the batteries or accumulators required for their operation, or
with transmitter-receiver apparatus, the power supply unit of which would be separate and
connected  to  the  apparatus  by  cable  only.

These  subheadings  also  include  units  in  which  the  transmitter  and  receiver  elements  are
located  in  different  furniture  units  or  housing,  provided  they  constitute  a  functional  unit.
In  order  to  be  regarded  as  constituting  a  functional  unit,  transmitter-receiver  apparatus
must  be  installed  near  each  other  (for  example,  in  the  same  premises  or  on  the  same
vehicle)  and  have  certain  elements  in  common,  such  as  the  aerial.

8525 20 91

For  cellular  networks  (mobile  telephones)

These  telephones  receive  and  emit  radio  waves,  which  are  received  or  retransmitted  by
radio-telephone  stations  (base  stations)  linked  to  each  other.  Each  base  station  covers  a
geographical area (a cell). If the user moves from one cell to another while telephoning, the
call  is  automatically  transferred  from  one  cell  to  the  other  without  interruption.

They  are  cordless  and  are  fitted  with  an  antenna.  Unlike  the  telephones  falling  under
subheading  8517 11 00,  they  do  not  have  a  base  unit  which  is  connected  by  line  to  the
telephone  network.

8525 30 10
and
8525 30 90

Television cameras

These  subheadings  do  not  cover  electronic  reading  devices  for  the  severely  visually
handicapped,  in  which  a  television  camera,  located  alongside  a  television  receiver  in  a
single housing, scans the orginal text (e.g., newspaper or book) and reproduces it in greatly
magnified  form  on  the  screen  of  the  television  receiver  (heading  No  8528).

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379

8525 40 99

Other

This  subheading  covers  apparatus  combinations  consisting  of  a  video  camera  and  a  video
recording  or  reproducing  apparatus  (so-called  ‘camcorders’)  for  the  recording  not  only  of
images  taken  by  the  camera  but  also  of  television  programmes.  The  images  thus  recorded
can  be  reproduced  by  means  of  an  external  television  receiver.

However,  ‘camcorders’  with  which  only  the  images  taken  by  the  video  camera  can  be
recorded and reproduced by means of an external television receiver fall within subheading
8525 40 91.

8527

Reception  apparatus  for  radio-telephony,  radio-telegraphy  or  radio-broadcasting,
whether  or  not  combined,  in  the  same  housing,  with  sound  recording  or
reproducing  apparatus  or  a  clock

For  transmission  apparatus  incorporating  reception  apparatus,  see  the  Explanatory  Notes
to  subheadings  8525 20 10  to  8525 20 99.

8527 12 10
and
8527 12 90

8527 21 20
to
8527 29 00

8527 31 11
to
8527 39 99

8527 31 11
to
8527 31 98

8527 31 11
and
8527 31 19

8527 31 91
to
8527 31 98

Pocket-size  radio  cassette-players

See  the  Explanatory  Notes  to  subheading  8519 92 00.

Radio-broadcast  receivers  not  capable  of  operating  without  an  external  source  of  power,
of  a  kind  used  in  motor  vehicles,  including  apparatus  capable  of  receiving  also  radio-
telephony  or  radio-telegraphy

The  Explanatory  Notes  to  subheadings  8527 31 11  to  8527 39 99  apply,  mutatis
mutandis.

Other  radio-broadcast  receivers,  including  apparatus  capable  of  receiving  also  radio-
telephony  or  radio-telegraphy

These  subheadings  include  radio  receivers  equipped  with  selector  circuits,  which  permit
tuning  to  a  specific  channel  or  carrier  frequency,  and  with  demodulation  circuits.  This
apparatus is usually designed to operate with an individual aerial or a shared aerial system
(high-frequency  cable  distribution).

Combined  with  sound  recording  or  reproducing  apparatus

Stereo  systems  (hi-fi  systems)  containing  a  radio  receiver,  put  up  in  sets  for  retail  sale,
consisting of modular units in their own separate housings, e.g., in combination with a CD
player,  a  cassette  recorder,  an  amplifier  with  equalizer,  always  fall  within  these
subheadings  as  the  radio  receiver  gives  them  their  essential  character.

With  in  the  same  housing  one  or  more  loudspeakers

These  subheadings  cover  apparatus  from  which  the  loudspeakers  are  inseparable.

However,  these  subheadings  do  not  cover  apparatus  with  detachable  loudspeakers,  even
if  the  loudspeakers  can  be  attached  with  fastening  devices  (subheading  8527 31 91,
8527 31 93  or  8527 31 98).

Other

If  loudspeakers  for  stereo  systems  (hi-fi  systems)  are  specially  designed  for  and  packed
together  with  other  components  of  the  sets,  they  are  included  within  these  subheadings.

380

8528

8528 12 14
to
8528 12 18

8528 12 52
to
8528 12 76

8528 12 81
and
8528 12 89

8528 12 90
to
8528 12 95

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Reception  apparatus  for  television,  whether  or  not  incorporating  radio-broadcast
receivers  or  sound  or  video  recording  or  reproducing  apparatus;  video  monitors
and  video  projectors

The  apparatus  covered  by  this  heading,  and  particularly  the  type  for  domestic  use,  are
frequently  equipped  with  devices  for  the  reception  and  amplification  of  the  sound  which
can  accompany  the  camera  signals.  They  may  or  may  not  incorporate  loudspeakers.

Reception apparatus for television operating in conjunction with, or incorporated in, other
apparatus, together with which they form a unit, are generally classified within the heading
covering  the  part  that  gives  such  a  unit  its  essentiel  character.

Thus, this heading does not include apparatus used for transmitting and receiving telegraph
messages (in Morse, Baudot, ISO, ASCII or other codes) and displaying them on a monitor
(heading  No  8517).

Television  projection  equipment

Television  projection  equipment  consists  of  apparatus  with  one  or  more  built-in  picture
tubes  which  project  the  image  via  an  optical  system  onto  a  screen.

The  projection  screen  may  be  either  incorporated  in  the  same  housing  as  the  television
receiver  or  may  be  separate.

With  integral  tube

These  subheadings  include  apparatus  combining  tuner  and  monitor  functions  in  the  same
housing,  with  possible  simultaneous  use  of  certain  elements  of  each.  Domestic  television
receivers  generally  belong  to  this  category.

The  diagonal  measurement  of  the  screen  means  the  active  part  of  the  picture  tube
measured  in  a  straight  line.

With  screen

These  subheadings  include  apparatus  with  liquid  crystal  screen  (LCD  screen).

Video  tuners

These  apparatus  incorporate  selector  circuits,  which  permit  tuning  to  a  special  channel  or
carrier  frequency,  and  demodulation  circuits.  They  are  generally  designed  to  operate  with
an individual aerial or a shared aerial (high-frequency cable distribution). The output signal
can  be  used  as  an  input  signal  for  video  monitors  or  for  video  recording  or  reproducing
apparatus.  It  consists  of  the  original  camera  signal  (i.e.,  not  modulated  for  transmission
purposes).

Sometimes,  the  apparatus  are  also  equipped  with  decoding  device  (colour)  or  separator
circuitry  for  synchronization.

8528 12 90

Electronic  assemblies  for  incorporation  into  automatic  data  processing  machines

For  the  definition  of  the  expression  ‘electronic  assemblies’  see  the  Explanatory  Notes  to
subheadings  8473 10 11  and  8473 10 19.

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8528 13 00

Black  and  white  or  other  monochrome

With  regard  to  the  tuners  of  this  subheading,  the  Explanatory  Notes  to  subheadings
8528 12 90  to  8528 12 95  apply,  mutatis  mutandis.

8528 21 14
to
8528 21 90

Colour

See  the  HS  Explanatory  Notes  to  heading  No  8525,  second  paragraph,  (6).

These  subheadings  do  not  include  closed-circuit  television  systems  consisting  of  one
camera, a panel with several call buttons, and one or more video monitors connected to a
communication post and coaxial cables for linking the different elements, presented in the
form  of  a  set  put  up  for  retail  sale  (subheading  8517 19 10).

8528 22 00

Black  and  white  or  other  monochrome

The  Explanatory  Notes  to  subheadings  8528 21 14  to  8528 21 90  apply,  mutatis
mutandis.

In monitors of this subheading, the video signal can be independent of the synchronization
signals (separate inputs) or the two signals can be combined. In the latter case, the monitor
must  be  equipped  with  a  circuit  which  separates  the  synchronization  signals  from  the
‘combined  video  signal’.

Parts  suitable  for  use  solely  or  principally  with  the  apparatus  of  heading  Nos
8525  to  8528

Other

These  subheadings  include:

1. dials;

2.

tuning  blocks;

3. diaphragms  for  television  cameras;

8529

8529 90 10
to
8529 90 88

4.

so-called  PAL-Secam  adapters.  These  are  decoder  boards  (printed  circuit  boards
mounted  with  electrical  components)  for  subsequent  incorporation  in  television
receivers designed for the reception of PAL signals, so as to make these sets suitable for
the  dual  reception  of  PAL/Secam  signals.

These  subheadings  do  not  include  waveguides  (classification  of  the  tubes  according  to
the  constituent  material)  and  tripods  for  television  cameras  of  the  type  used  for
cinematographic  cameras  (heading  No  9007).

8529 90 72

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8531

8531 10 20
to
8531 10 80

Electric  sound  or  visual  signalling  apparatus  (for  example,  bells,  sirens,  indicator
panels,  burglar  or  fire  alarms),  other  than  those  of  heading  No  8512  or  8530

Other

These subheadings include electric burglary signalling systems, in which a radio transmitter
incorporated  in  a  sensor  causes  the  system’s  central  unit,  which  is  equipped  with  a  radio
receiver,  to  actuate  the  alarm  devices  (e.g.,  siren,  flashing  lights).

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8531 20 10
to
8531 20 80

Indicator  panels  incorporating  liquid  crystal  devices  (LCD)  or  light  emitting  diodes
(LED)

These  subheadings  include  variable  electroluminescent  diode  readouts  used  principally  as
numerical  and/or  alphanumerical  signals  or  display  panels,  for  example,  made  up  of  cells
or  various  light-emitting  diodes.  Each  sign  contains  a  certain  number  of  light-emitting
diodes  in  the  form  of  components  which  are  either  discrete  or  attached  to  a  single
microchip. These devices are mounted on a printed circuit with a driver/decoder. Each digit
or  assembly  of  digits  is  covered  by  transluscent  material  which  amplifies  the  intensity  of
the light points produced by the diodes in order to produce figures or letters as a function
of  the  pulse  applied  to  the  circuit  by  an  input  signal.

8531 90 80

Other

This  subheading  includes  anti-theft  tags  attached  to  goods  which,  when  they  come  within
the  signal  field  of  a  burglar  alarm  system  installed  at  a  shop  exit,  of  a  type  falling  within
subheading 8531 10 30, influence the receiving electronics of the system and trigger off an
alarm.

This  subheading  does  not,  however,  cover  paper  tags  in  the  form  of  a  printed  circuit
(heading  No  8534 00).

8534 00

Printed  circuits

This  heading  includes  paper  tags  in  the  form  of  a  printed  circuit  to  prevent  theft,  e.g.,  of
library  books.

8536

Electrical  apparatus  for  switching  or  protecting  electrical  circuits,  or  for  making
connections  to  or  in  electrical  circuits  (for  example,  switches,  relays,  fuses,  surge
suppressors,  plugs,  sockets,  lamp-holders,  junction  boxes),  for  a  voltage  not
exceeding  1 000  V

In addition to the apparatus described in the HS Explanatory Notes to heading No 8536,
(I)  to  (III),  this  heading  includes:

1. distribution  frames  for  telephone  exchanges;

2.

intersection  or  junction  plates  for  overhead  tram  cables;

3.

junction  plates  for  electric  motors;

4. commutators  for  multiple  point  transformers;

5. connecting  parts  for  accumulator  elements;

6.

so-called  inductive  proximity  switches,  i.e.,  electronic  switches  incorporating  a
free-radiating induction coil for the contactless actuation (closure) of the switch when a
metal object comes within the stray field of the induction coil. Such switches are used,
for  example,  in  machine  tools,  conveyor  machinery  and  weighing  balances  instead  of
mechanically  operated  electrical  terminal  switches;

7. on-off  switches  housed  alongside  an  intensity  modulation  device  (dimmer)  in  a  single
housing.  By  means  of  this  equipment,  it  is  possible  not  only  to  switch  mains-operated
lamps  on  and  off  but  also  to  vary  their  intensity  continuously;

8.

so-called  contact  pads  for  connecting  electrical  circuits.  These  consist  of  two
superposed  resilient  films  of  plastics  in  which  are  embedded,  at  regular  intervals,  a
large number of electrically conductive contact points of silicone rubber. These contact
pads  are  incorporated,  for  example,  under  the  keys  of  telephone  sets.  Each  time  a  key
is pressed the appropriate contact points on the two films touch, and electrical contact
is  established;

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383

9. electronic  switches  which  operate  by  contactless  means,  using  semiconductor

components  (for  example,  transistors,  thyristors,  integrated  circuits).

However,  this  heading  does  not  include:

(a)

insulation  and  sheathing  for  electric  lines  (generally  heading  No  7326);

(b) control  equipment  for  railways  and  other  communication  routes  (heading  No  8530).

8536 50 11

Push-button  switches

This  subheading  does  not  cover  touch-sensitive  switches  (subheading  8536 50 19).

8536 90 01

Prefabricated  elements  for  electrical  circuits

This subheading includes ready-to-mount elements for the transmission of electricity. Such
elements  provide  a  degree  of  spatial  flexibility  in  the  power  supply  for  lamps  and
electrically powered machines and equipment. The contact points across which the current
is  delivered  are  of  the  clamp  or  sliding  variety.

Typical  applications  are  shown  in  the  diagrams  below:

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Boards,  panels,  consoles,  desks,  cabinets  and  other  bases,  equipped  with  two  or
more  apparatus  of  heading  No  8535  or  8536,  for  electric  control  or  the
distribution  of  electricity,  including  those  incorporating  instruments  or  apparatus
of  Chapter  90,  and  numerical  control  apparatus,  other  than  switching  apparatus
of  heading  No  8517

This  heading  includes  assemblies  on  a  support  (e.g.,  panel,  box)  of  identical  items  of
equipment  to  those  of  heading  No  8536  (for  example,  light  switches).

8537 10 91

Programmable  memory  controllers

This  subheading  includes  panel  cabinets  incorporating  application  memory  for  the
electrical  control  of  machines.  They  are  fitted  not  only  with  equipment  of  heading
No 8535 or 8536 (e.g., relays) but also, for example, with transistors or triacs of heading
No  8541  as  switching  devices  and  which,  in  addition  to  these  switching  elements,  also
include  microprocessors  (e.g.,  for  logic  processing  and  the  management  of  inputs  and
outputs),  interfaces  and  a  power  supply  unit  (power  pack).

8537 10 99

Other

This  subheading  includes:

1.

remote  cable  control  units  for  video  recorders.  These  are  electrical  control  pads  (with
push-button switches and other electrical  components mounted on  a board) which  are
used  to  execute,  via  a  connecting  cable,  all  the  functions  of  the  linked-up  video
recorder;

2. electrical  control  devices  for  automatic  vending  machines.  These  consist  of  a  control
pad  incorporating,  in  addition  to  relays  and  electrical  switches,  triacs  and  integrated
circuits.

This  subheading  does  not  include:

(a) electrical  control  devices  known  as  ‘joystick’  (heading  No  8471);

(b) cordless infra-red devices for the remote control of television receivers, video recorders

or  other  electrical  equipment  (heading  No  8543).

8538

Parts suitable for use solely or principally with the apparatus of heading No 8535,
8536  or  8537

8538 90 11

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 11  and  8473 10 19.

8538 90 91

Electronic assemblies

See  the  Explanatory  Notes  to  subheadings  8473 10 10  and  8473 10 19.

8539

Electric  filament  or  discharge  lamps,  including  sealed-beam  lamp  units  and
ultraviolet  or  infra-red  lamps;  arc-lamps

With  the  exception  of  certain  arc-lamps  (see  the  Explanatory  Notes  to  subheadings
8539 41 00  to  8539 49 30)  which  are  specially  equipped  or  mounted,  only  lamps  and
tubes  as  such  and  parts  thereof  which  are  identifiable  in  accordance  with  Note  2 (b)  of
section  XVI,  fall  within  this  heading.

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8539 21 30
to
8539 29 98

8539 31 10
to
8539 39 00

Apparatus  fitted  with  such  lamps  (consisting,  for  example,  of  a  simple  reflector  with  a
support or base) is classified within its appropriate heading, as lighting equipment (heading
No  9405),  heating  equipment  (heading  No  7321,  for  example)  or  medical  equipment
(heading  No  9018),  etc.

Other  filament  lamps,  excluding  ultra-violet  or  infra-red  lamps

These  subheadings  do  not  include:

(a)

resistance  lamps  with  carbon  filaments  and  variable  resistance  lamps  with  iron
filaments  in  hydrogen  (heading  No  8533);

(b) electric lamp sets of a specific length comprising a fixed number of fancy lights, mainly

used  for  decorating  Christmas  trees  (heading  No  9405).

Discharge  lamps,  other  than  ultra-violet  lamps

These  subheadings  include:

1. xenon  tubes;

2.

spectral  discharge  lamps;

3. glow  discharge  lamps;

4. alphanumeric  tubes.

8539 41 00
to
8539 49 30

Ultra-violet  or  infra-red  lamps;  arc-lamps

These  subheadings  include:

1. ultra-violet tubes and lamps. In addition to the uses referred to in the HS Explanatory
Notes  to  heading  No  8539,  part  (D),  first  paragraph,  the  following  may  be
mentioned:

(a) actino-chemical  printing;

(b) vitaminization;

(c)

sterilization;

(d) photo-chemistry;

(e) production  of  ozone.

2.

infra-red  lamps  and  tubes.  In  addition  to  the  uses  referred  to  in  the  HS  Explanatory
Notes  to  heading  No  8539,  part  (D),  second  paragraph,  the  following  may  be
mentioned:

(a)

space  heating;

(b) equipment  for  infra-red  emitters  (for  example,  in  anti-theft  apparatus);

(c)

scientific  research  (for  example,  spectral  analysis).

3. arc-lamps  described  in  the  HS  Explanatory  Notes  to  heading  No  8539,  part  (E).

Carbon-electrode  arc-lamps  are  installed,  for  example,  in  cinematographic  projection
equipment  of  heading  No  9007  or  used  in  document-reproducing  equipment.

Subheading  8539 41 00  includes  electric  arc-lamps  equipped  with  special  supports  as  well
as  guidable  light  equipment  consisting  of  one  or  more  arc  lamps  mounted  on  a  mobile
support,  intended  for  use  particularly  in  photographic  or  cinematographic  studios.

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These  subheadings  do  not  include:

(a)

luminescent  diodes  (heading  No  8541);

(b) electro-luminescent  devices,  generally  in  strips,  plates  or  panels,  and  based  on
electro-luminescent  substances  (e.g.,  zinc  sulphide)  placed  between  two  layers  of
conductive  material  (heading  No  8543).

8539 90 10
and
8539 90 90

Parts

These  subheadings  include:

8540

8540 11 11
to
8540 11 99

1. bases  for  incandescent  and  discharge  electric  lamps  and  bulbs;

2.

tungsten  filaments,  spiral,  cut  to  length  and  ready  for  mounting;

3. metal  electrodes  for  discharge  lamps  and  tubes;

4. glass  parts  (excluding  insulating  parts  of  subheading  8547 90 00)  intended  for

mounting  inside  lamps  or  tubes;

5.

supporting  brackets  for  filaments.

Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum
or  vapour  or  gas  filled  valves  and  tubes,  mercury  arc  rectifying  valves  and  tubes,
cathode-ray  tubes,  television  camera  tubes)

Colour

These  subheadings  cover  the  cathode-ray  tubes  described  in  the  HS  Explanatory  Notes  to
heading  No  8540,  fourth  paragraph,  (2),  and  which  comply  with  the  conditions  set  out
below:

1.

slit  mask;

2. gap  between  two  lines  of  the  same  colour  at  the  centre  of  the  screen  not  less  than

0,4  mm.

For  the  diagonal  measurement  of  the  screen,  see  the  Explanatory  Notes  to  subheadings
8528 12 52  to  8528 12 76.

8540 60 00

Other  cathode-ray  tubes

8540 71 00
to
8540 79 00

8540 81 00
to
8540 89 90

This  subheading  covers  the  cathode-ray  tubes  described  in  the  HS  Explanatory  Notes  to
heading  No  8540,  fourth  paragraph,  (2),  (d),  other  than  those  covered  by  subheadings
8540 11  and  8540 12.

Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons),
excluding  grid-controlled  tubes

These  subheadings  cover  the  tubes  described  in  the  HS  Explanatory  Notes  to  heading
No  8540,  fourth  paragraph,  (4).

These subheadings do not include Geiger-Müller counter tubes (subheading 9030 90 10 or
9030 90 80).

Other  valves  and  tubes

In  addition  to  the  lamps,  tubes  and  valves  for  rectifying  electric  current  referred  to  in  the
HS  Explanatory  Notes  to  heading  No  8540,  fourth  paragraph,  (1),  these  subheadings
include  phanotrons,  thyratrons,  ignitrons  and  high-voltage  rectifying  tubes  for  X-ray
apparatus.

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8541

transistors 

semiconductor  devices;  photosensitive
Diodes, 
semiconductor  devices,  including  photovoltaic  cells  whether  or  not  assembled  in
modules  or  made  up  into  panels;  light-emitting  diodes;  mounted  piezo-electric
crystals

similar 

and 

8541 10 10

Wafers  not  yet  cut  into  chips

This subheading covers discs (wafers), generally of silicon, about 2,5 cm to 10 cm diameter
and  0,05  cm  in  thickness,  which  are  intended  to  be  cut  into  chips.  One  surface  of  these
wafers takes the form of a lattice pattern of a large number of rectangles or squares, each
one  of  which  constitutes  a  diode,  transistor,  integrated  circuit  or  similar  semiconductor
device.

This  subheading  also  covers  wafers  which  are  not  completely  cut  into  chips  and  which
might,  for  example,  have  one  of  the  following  shapes:

This  subheading  does  not  include:

(a) discs (sometimes referred to as wafers) which, for the purposes of their applications in
the  field  of  electronics,  consist  of  doped  chemical  elements,  whether  or  not  polished
and  whether  or  not  epitaxially  coated,  provided  they  have  not  been  selectively  doped
or  diffused  to  create  discrete  regions  (heading  No  3818 00);

(b) chips  (microchips)  of  rectangular  shape  with  sides  of  a  few  millimetres,  formed  by

cutting  up  the  wafers  (discs)  of  this  subheading.

Wafers  completely  cut  into  microchips  and  held,  for  example,  between  two  plastic
sheets,  and  which  may  come  in  the  following  shape,  are  also  considered  to  be  chips
and  not  wafers:

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8541 21 10

Wafers  not  yet  cut  into  chips

The  Explanatory  Notes  to  subheading  8541 10 10  apply,  mutatis  mutandis.

8541 29 10

Wafers  not  yet  cut  into  chips

The  Explanatory  Notes  to  subheading  8541 10 10  apply,  mutatis  mutandis.

8541 30 10

Wafers  not  yet  cut  into  chips

The  Explanatory  Notes  to  subheading  8541 10 10  apply,  mutatis  mutandis.

8541 50 10

Wafers  not  yet  cut  into  chips

The  Explanatory  Notes  to  subheading  8541 10 10  apply,  mutatis  mutandis.

8541 90 00

Parts

In  addition  to  the  parts  mentioned  in  the  HS  Explanatory  Notes  to  this  heading,  this
subheading  includes:

1.

supports  and  housings  for  piezo-electric  crystals;

2. housings  of  metal,  steatite,  etc.,  for  mounted  semiconductors.

This  subheading  does  not  include:

(a) elecrical  connectors  for  conducting  current  between  pins  (or  contacts)  and  electrodes

(heading  No  8536);

(b) graphite  parts  (subheading  8545 90 90).

8542

Electronic  integrated  circuits  and  microassemblies

This  heading  includes  interchangeable  pre-programmed  memory  modules  in  the  form  of  a
monolithic  integrated  circuit  for  electronic  translation  devices  falling  within  subheadings
8470 10 90  and  8543 89 15.

8542 13 01

Wafers  not  yet  cut  into  chips

The  Explanatory  Notes  to  subheading  8541 10 10  apply,  mutatis  mutandis.

8542 13 22
to
8542 13 27

8542 13 41
to
8542 13 49

Static  random-access  memories  (S-RAMs),  including  cache  random-access  memories
(cache-RAMs)

Cache random-access memories  (cache-RAMs) are static  random-access memories with  an
access  time  faster  than  the  main  memory.  Cache-RAMs  are  generally  used  as  temporary
buffer  memories  to  accommodate  the  speed  differential  between  a  central  processing  unit
and  the  main  memory.

Electrically  erasable,  programmable,  read  only  memories  (E2PROMs),  including  FLASH
E2PROMs

E2PROMs  are  in  general  byte-erasable  memories.

FLASH  E2PROMs  are  memories  also  called  ‘FLASH  Memories’,  ‘FLASH  EPROMs’,
‘FLASH  EEPROMs’  or  ‘FLASH  E2PROMs’.

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FLASH  memories  may  be  based  on  EPROM  or  E2PROM-technology  and  are  electrically
erasable,  either  totally  (bulk  wise)  or  by  sector  (page  or  block  wise).

Programming, reading and erasure of these memories can be accomplished at a dual power
supply  or  at  a  single  power  supply.

FLASH  memories  based  on  EPROM  technology  have  an  array  structure  composed  of  one
transistor  cells.

FLASH memories based on E2PROM technology have an array structure composed of two
or  more  transistor  cells  or  of  one  transistor  cells  combined  with  another  transistor  per
sector  (page  or  block).  The  latter  type  further  differentiates  from  EPROM-technology
based  memories  because  they  contain  a  number  of  characteristic  E2PROM  elements  (e.g.,
an  E2PROM  command-set).

8542 13 51

Read only memories, non-programmable (ROMs); content addressable memories (CAMs);
last-in/first-out  read/write  memories
first-in/first-out  read/write  memories  (FIFOs); 
(LIFOs);  ferroelectric  memories

Content  addressable  memories  (CAMs)  are  content  associative  storage  devices.  Storage
locations  of  these  devices  are  identified  by  their  contents  or  by  part  of  their  contents,
rather  than  by  their  names  or  positions  (addresses).

Ferroelectric  memories  are  non-volatile  memories  obtained  by  combining  ferroelectric  and
semiconductor material. The ferroelectric material is able to retain electric polarizations in
the  absence  of  an  applied  electric  field.

These  devices  are  both  electrically  programmable  and  erasable.

8542 13 55

Microprocessors

Microprocessors, also called micro processing units (MPUs), are integrated circuits that can
be  defined  as  devices  that  perform  the  primary  instruction,  execution  and  system  control
functions.  They  consist  of  the  following  main  parts:

— the  arithmetic  logic  unit  (ALU);

— the  instruction  decoder  and  programme  counter;

— the  control  unit;

— the  input/output  (I/O)  unit,  for  communications  with  other  devices.

A microprocessor can only operate if apart from the internal memory an external memory
or  other  device  is  being  used.

They  may  have  one  or  more  micro-program-memories  (RAM  of  ROM)  for  loading  or
storing  micro-instructions,  thereby  increasing  the  number  of  primary  instructions  in  the
control  unit.

The  micro-programmed  ROM  that  a  microprocessor  may  contain  is  dedicated  to  storing
binary basic-instructions and is not to be considered as a real program memory storing the
instructions  to  be  executed.

These  products  may  contain  an  instruction  cache  memory  or  micro-peripheral  functions.

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Microprocessors  entirely  processed  for  a  specific  application,  based  on  ‘full  custom’,  ‘gate
array’  or  ‘standard  cell’  designs,  are  included.

The  processing  capacity  of  microprocessors  means  the  length  of  each  word  (e.g.,  8,  16  or
32  bits)  which  the  accumulator  of  the  arithmetic  and  logic  unit  can  process  in  a  single
micro-instruction  cycle.

8542 13 61
to
8542 13 69

Microcontrollers  and  microcomputers

Microcontrollers  and  microcomputers  are  integrated  circuits,  consisting  of  at  least  the
following  main  parts:

— a  microprocessor,  also  called  micro  processing  unit  (MPU),

— a  program  memory  (e.g.,  RAM,  ROM,  PROM,  EPROM,  E2ROM,  FLASH  E2PROM)
linked  to  the  instruction  decoder  and  containing  a  program  defining  an  instruction
sequence,

— a data memory (e.g., RAM or E2PROM), not accessible from outside the chip contrary

to  microprocessors,

— an  external  bus  (for  data,  addresses  or  instructions).

Microcontrollers  are  programmed  or  further  programmable  to  perform  specific  functions
and  only  for  certain  use  (e.g.,  for  television  receivers,  video  recording  or  reproducing
apparatus  or  microwave  ovens).

Microcomputers  are  capable  of  operating  independently  (stand  alone)  and  for  general  use
(e.g.,  mainframes,  minicomputers  and  personal  computers).  Microcomputers  are  freely
programmable  in  accordance  with  the  requirements  of  the  user.

Microcontrollers, entirely processed for a specific application, based on ‘full custom’, ‘gate
array’  or  ‘standard  cell’  designs,  are  included.

The  processing  capacity  of  microcontrollers  or  microcomputers  means  the  length  of  each
word (e.g., 8, 16 or 32 bits) which the accumulator of the arithmetic logic unit can process
in  a  single  micro-instruction  cycle.

8542 13 70

Microperipherals

Microperipherals  are  integrated  circuits  performing  specific  functions  to  complement
their  external
microprocessors,  microcontrollers  or  microcomputers  and 
communication,  control  and  interface  features.

improve 

Technical  specifications  of  a  microperipheral  clearly  express  its  relationship  with  and
dedication  to  a  microprocessor,  microcontroller  or  microcomputer.

Communications,  control  and  interface  features  may  consist  of  bus  controllers,  memory
controllers (DRAM controllers, memory management units (MMUs), direct memory access
controllers)  or  peripheral  interface  controllers  (graphic  controllers,  local  area  network
controllers,  universal  asynchronous  receiver/transmitter  controllers,  keyboard  controllers,
mass  storage  controllers).

8542 13 72

Full  custom  logic  circuits

Full custom logic circuits are defined by and produced for a single user. The manufacturing
process  involves  routing  and  placement  of  cells  (logic  gates),  using  fully  customized

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diffusion  masks.  Full  custom  logic  circuits  are  designed  to  perform  application  specific
functions.  They  are  known  as  application  specific  integrated  circuits,  so  called  ASICs.

8542 13 74

Gate arrays

Gate  arrays  are  integrated  logic  circuits,  consisting  of  a  fixed  and  regular  arrangement  of
uncommitted  logic  elements  (transistor  cells  of,  for  example,  AND-,  NAND-,  OR-  or
NOR- gates). Gate arrays are programmed in accordance with user-specific interconnection
of  these  logic  elements  by  one  or  more  metallization  patterns.

8542 13 76

Standard  cells

Standard  cells  are  integrated  logic  circuits,  consisting  of  a  user-specific  arrangement  of
predefined  subcircuits  and  fixed  subcircuits.  These  subcircuits  may  contain  any  integrated
function  (e.g.,  a  logic  function  or  a  memory  function).

8542 13 82

Programmable logic circuits

Programmable  logic  circuits  are  integrated  circuits,  consisting  of  fixed  logic  elements.  The
eventual function of these circuits is determined by the user by blowing fusible links or by
electrically  programming  the  interconnections  between  the  logic  elements.

This  subheading  does  not 
(subheading  8542 13 53,  8542 14 29  or  8542 19 49).

include  programmable  read  only  memories  (PROMs)

8542 13 84

Standard  logic  circuits

Standard  logic  circuits  are  integrated  logic  circuits  consisting  of  less  than  150  logic  gates
(e.g.  AND,  NAND,  OR,  NOR).  These  devices  may  integrate  several  functions  or  sets  of
identical  and  independent  functions.

8542 13 91

Control  circuits;  interface  circuits;  interface  circuits  capable  of  performing  control
functions

Control circuits are integrated circuits used to influence a process or the performance of a
machine  (e.g.,  an  automatic  data  processing  machine).  Control  circuits  (e.g.,  for  disk
storage  units,  memories,  electric  motors  or  cathode-ray  tubes)  are  generally  capable  of
interpreting signals and, in accordance with the interpretation, determining the timing and
sequence  of  certain  functions  (e.g.,  input,  processing,  storage  and  output  in  an  automatic
data  processing  system).

Interface  circuits  are  integrated  circuits  which  perform  a  link  function  (e.g.,  by  code
conversion,  by  conversion  between  bit-serial  and  bit-parallel  or  by  synchronization)  to
interconnect  programs, 
integrated  circuits,  peripherals  or  systems  with  different
characteristics.

8542 14 01

Wafers  not  yet  cut  into  chips

The  Explanatory  Notes  to  subheading  8541 10 10  apply,  mutatis  mutandis.

8542 14 15

Static  random-access  memories  (S-RAMs),  including  cache  random-access  memories
(cache-RAMs);  read  only  memories,  non-programmable  (ROMs);  content  addressable
memories 
last-in/first-out
read/write  memories  (LIFOs);  ferroelectric  memories

read/write  memories 

first-in/first-out 

(CAMs); 

(FIFOs); 

The  Explanatory  Notes  to  subheadings  8542 13 22  to  8542 13 27  and  8542 13 51  apply,
mutatis  mutandis.

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8542 14 20

Electrically  erasable,  programmable,  read  only  memories  (E2PROMs),  including  FLASH
E2PROMs

The  Explanatory  Notes  to  subheadings  8342 13 41  to  8542 13 49  apply,  mutatis
mutandis.

8542 14 30

Microprocessors

8542 14 42
and
8542 14 44

The  Explanatory  Notes  to  subheading  8542 13 55  apply,  mutatis  mutandis.

Microcontrollers  and  microcomputers

The  Explanatory  Notes  to  subheadings  8542 13 61  to  8542 13 69  apply,  mutatis
mutandis.

8542 14 50

Microperipherals

The  Explanatory  Notes  to  subheading  8542 13 70  apply,  mutatis  mutandis.

8542 14 60

Full  custom  logic  circuits

The  Explanatory  Notes  to  subheading  8542 13 72  apply,  mutatis  mutandis.

8542 14 65

Gate arrays

The  Explanatory  Notes  to  subheading  8542 13 74  apply,  mutatis  mutandis.

8542 14 70

Standard  cells

The  Explanatory  Notes  to  subheading  8542 13 76  apply,  mutatis  mutandis.

8542 14 75

Programmable logic circuits

The  Explanatory  Notes  to  subheading  8542 13 82  apply,  mutatis  mutandis.

8542 14 80

Standard  logic  circuits

The  Explanatory  Notes  to  subheading  8542 13 84  apply,  mutatis  mutandis.

8542 14 91

Control  circuits;  interface  circuits;  interface  circuits  capable  of  performing  control
functions

The  Explanatory  Notes  to  subheading  8542 13 91  apply,  mutatis  mutandis.

8542 19 01

Wafers  not  yet  cut  into  chips

8542 19 22
to
8542 19 27

8542 19 35

8542 19 41

The  Explanatory  Notes  to  subheading  8541 10 10  apply,  mutatis  mutandis.

Static  random-access  memories  (S-RAMs),  including  cache  random-access  memories
(cache-RAMs)

The  Explanatory  Notes  to  subheadings  8542 13 22  to  8542 13 27  apply,  mutatis
mutandis.

Electrically  erasable,  programmable,  read  only  memories  (E2PROMs),  including  FLASH
E2PROMs

The  Explanatory  Notes  to  subheadings  8542 13 41  to  8542 13 49  apply,  mutatis
mutandis.

Read only memories, non-programmable (ROMs); content addressable memories (CAMs);
last-in/first-out  read/write  memories
first-in/first-out  read/write  memories  (FIFOs); 
(LIFOs);  ferroelectric  memories

The  Explanatory  Notes  to  subheading  8542 13 51  apply,  mutatis  mutandis.

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8542 19 55

Microprocessors

8542 19 62
and
8542 19 68

The  Explanatory  Notes  to  subheading  8542 13 55  apply,  mutatis  mutandis.

Microcontrollers  and  microcomputers

The  Explanatory  Notes  to  subheadings  8542 13 61  to  8542 13 69  apply,  mutatis
mutandis.

8542 19 71

Microperipherals

The  Explanatory  Notes  to  subheading  8542 13 70  apply,  mutatis  mutandis.

8542 19 72

Full  custom  logic  circuits

The  Explanatory  Notes  to  subheading  8542 13 72  apply,  mutatis  mutandis.

8542 19 74

Gate arrays

The  Explanatory  Notes  to  subheading  8542 13 74  apply,  mutatis  mutandis.

8542 19 76

Standard  cells

The  Explanatory  Notes  to  subheading  8542 13 76  apply,  mutatis  mutandis.

8542 19 82

Programmable logic circuits

The  Explanatory  Notes  to  subheading  8542 13 82  apply,  mutatis  mutandis.

8542 19 84

Standard  logic  circuits

The  Explanatory  Notes  to  subheading  8542 13 84  apply,  mutatis  mutandis.

8542 19 92

Control  circuits;  interface  circuits;  interface  circuits  capable  of  performing  control
functions

The  Explanatory  Notes  to  subheading  8542 13 91  apply,  mutatis  mutandis.

8542 30 10

Wafers  not  yet  cut  into  chips

8542 30 61
to
8542 30 69

The  Explanatory  Notes  to  subheading  8541 10 10  apply,  mutatis  mutandis.

Control  circuits

The  Explanatory  Notes  to  subheading  8542 13 91,  first  paragraph,  apply,  mutatis
mutandis.

8542 30 61

Smartpower  circuits

Smartpower  circuits  are  integrated  analog  circuits  which  combine  digital  and  analog
circuitry  (power  transistors)  to  control  logic  output  signals  and  power  output  signals.
These  devices  are  able  to  provide,  e.g.,  internal  power  dissipation  protection,  fault
management  or  diagnostic  capabilities.

8542 30 70

Interface  circuits;  interface  circuits  capable  of  performing  control  functions

The  Explanatory  Notes  to  subheading  8542 13 91,  second  paragraph,  apply,  mutatis
mutandis.

8542 30 91

Smartpower  circuits

The  Explanatory  Notes  to  subheading  8542 30 61  apply,  mutatis  mutandis.

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8542 40 10

Microprocessors,  microcontrollers  and  microcomputers

The  Explanatory  Notes  to  subheadings  8542 13 55  and  8542 13 61  to  8542 13 69  apply,
mutatis  mutandis.

8542 40 30

Converters

Converters are integrated circuits that change one kind of signal to another so as to render
the  signal  acceptable  to  the  receiving  circuits  (e.g.,  analog  to  digital  and  vice  versa).

8543

Electrical  machines  and  apparatus,  having  individual  functions,  not  specified  or
included  elsewhere  in  this  chapter

8543 89 95

Other

This  subheading  includes:

1. electrostatic  devices  (for  example,  for  flocking  machines);

2. elecroluminescent  devices,  generally  in  the  form  of  strips,  plates  or  panels;

3.

thermo-electric generators consisting of a thermopile comprising a variable number of
thermocouples  and  a  heat  source  (e.g.,  butane  gas),  producing  direct  current  by  the
Seebeck  effect;

4.

static  electricity  eliminator  devices;

5. demagnetizing equipment;

6.

shock-wave  generators;

7. digital  flight-data  recorders  (flight  recorders)  in  the  form  of  a  fire-proof,  crash-proof
electronic  apparatus  for  the  continuous  in-flight  recording  of  specific  flight  data;

8. cordless infra-red devices for the remote control of television receivers, video recorders

or  other  electrical  equipment;

9. cordless  infra-red  stereo  receivers  for  the  reception  of  broadcasts  transmitted  by
infra-red  beams  which  are  converted  into  electrical  signals  which  can  be  received  as
stereophonic  signals  through  attachable  headphones;

10. electronic  sound-effect  devices  used  as  peripherals  for  electric  guitars  for  the
production  of  various  effects  (e.g.,  sound  duplication,  sound  distortion,  echoing).
These  devices  are  not  housed  in  the  guitar  casing  but  are  wired  between  the  guitar
and  the  power  amplifier;

This  subheading  also  covers  small  electronic  devices  not  mounted  on  a  base-plate  (also
called  ‘minicomputers’),  which  can  be  used  to  form  words  and  sentences  which  are
translated  into  a  chosen  foreign  language  depending  on  the  memory  modules  used  with
these  devices.  They  have  a  keyboard  and  a  rectangular  display.  However,  this  subheading
does  not  cover  similar  devices  with  calculating  functions  (heading  No  8470).

Separately  presented  memory  modules  fall  within  heading  No  8542  as  monolithic
integrated circuits.

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This  subheading  does  not  include:

(a) electrostatic  filters  and  electromagnetic  water  purifiers  (heading  No  8421);

(b) ultra-violet  irradiation  equipment  for  treating  milk  (heading  No  8434);

(c) equipment  for  cleaning  various  articles  ultrasonically  (metal  parts,  in  particular)  and

ultrasonic  generators  (heading  No  8479);

(d) ultrasonic  welding  equipment  (heading  No  8515);

(e) ultra-violet  irradiation  equipment  for  medical  purposes,  even  if  a  practitioner  is  not

needed  to  use  them  (heading  No  9018);

(f)

electric  regulators  for  regulating  electric  or  non-electric  variables,  falling  within
heading  No  9032.

8543 90 20

Electronic  assemblies  for  incorporation  into  automatic  data  processing  machines

For  the  definition  of  the  expression  ‘electronic  assemblies’  see  the  Explanatory  Notes  to
subheadings  8473 10 11  and  8473 10 19.

8545

Carbon  electrodes,  carbon  brushes,  lamp  carbons,  battery  carbons  and  other
articles  of  graphite  or  other  carbon,  with  or  without  metal,  of  a  kind  used  for
electrical  purposes

8545 90 90

Other

This  subheading  includes:

1. carbons  for  lightning  arresters;

2. contacts  for  electrical  control  equipment  or  for  rheostats.

This  subheading  does  not  include  compositions  of  paste  for  electrodes  with  a  basis  of
carbonized  material  (heading  No  3824).

8547

Insulating  fittings  for  electrical  machines,  appliances  or  equipment,  being  fittings
wholly  of  insulating  material  apart  from  any  minor  components  of  metal  (for
example,  threaded  sockets)  incorporated  during  moulding  solely  for  purposes  of
assembly, other than insulators of heading No 8546; electrical conduit tubing and
joints  therefor,  of  base  metal  lined  with  insulating  material

8547 20 00

Insulating  fittings  of  plastics

This  subheading  includes  insulating  parts  obtained  by  compressing  glass  fibres  steeped  in
resin  or  by  superposing  or  compressing  layers  of  paper  or  woven  materials  previously
impregnated with artificial resins, provided the products in question are hard and rigid (see
the  HS  General  Explanatory  Notes  to  chapter  39,  ‘combinations  of  plastics  and  materials
other  than  textiles’,  (d)).

8547 90 00

Other

This  subheading  includes  insulating  fittings  of  paper  or  paperboard,  asbestos  cement  and
mica  as  well  as  the  conduit  tubing  and  joints  therefor  referred  to  in  the  HS  Explanatory
Notes  to  heading  No  8547,  (B).

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Waste  and  scrap  of  primary  cells,  primary  batteries  and  electric  accumulators;
spent  primary  cells,  spent  primary  batteries  and  spent  electric  accumulators;
electrical  parts  of  machinery  or  apparatus,  not  specified  or  included  elsewhere  in
this  chapter

8548 90 90

Other

This  heading  includes:

1. electric  coils  without  magnetic  cores  which  are  equally  suitable  for  use  in  machines  or
apparatus  falling  within  different  headings,  for  example,  for  transformers  of  heading
No  8504  and  for  electromagnets  of  heading  No  8505  (application  of  Note  2 (c)  to
section  XVI);

2. delay  lines  uses,  e.g.,  in  automatic  data  processing  machines  or  television  receivers;

3. electronic  filters  used  for  the  selective  transmission  of  different  frequencies  of

electro-magnetic,  electro-mechanical  or  electro-accoustic  vibrations.

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VEHICLES,  AIRCRAFT,  VESSELS  AND  ASSOCIATED  TRANSPORT  EQUIPMENT

SECTION  XVII

Additional
Note  2

The  Explanatory  Notes  to  Additional  Note  3  of  section  XVI  apply,  mutatis  mutandis.

CHAPTER  86

RAILWAY  OR  TRAMWAY  LOCOMOTIVES,  ROLLING-STOCK  AND  PARTS  THEREOF;  RAILWAY  OR
TRAMWAY  TRACK  FIXTURES  AND  FITTINGS  AND  PARTS  THEREOF;  MECHANICAL  (INCLUDING
ELECTRO-MECHANICAL)  TRAFFIC  SIGNALLING  EQUIPMENT  OF  ALL  KINDS

8602

Other  rail  locomotives;  locomotive  tenders

8602 10 00

Diesel-electric locomotives

Most  diesel  engines  used  for  traction  are  diesel-electric  engines.

8603

Self-propelled  railway  or  tramway  coaches,  vans  and  trucks,  other  than  those  of
heading  No  8604

8603 10 00

Powered  from  an  external  source  of  electricity

See  the  HS  Explanatory  Notes  to  heading  No  8603,  third  paragraph,  (A).

8606

Railway  or  tramway  goods  vans  and  wagons,  not  self-propelled

8606 20 00

Insulated  or  refrigerated  vans  and  wagons,  other  than  those  of  subheading  8606 10

Insulated  vans  and  wagons  are  vehicles  which  have  a  cooling  source  (ice,  dry  ice,  eutectic
plates,  liquefied  gas,  etc.)  other  than  a  refrigerating  device.

Refrigerated  vans  and  wagons  are  insulated  vehicles  equipped  with  a  refrigerating  device
(functioning  by  compression,  absorption  or  some  other  means).

8606 91 10

Specially  designed  for  the  transport  of  highly  radioactive  materials  (Euratom)

To  be  classified  within  this  subheading  the  railway  and  tramway  goods  vans,  goods
wagons and trucks must incorporate, as an integral part, protective shielding which ensures
effective  protection  against  radiation.

8607

Parts  of  railway  or  tramway  locomotives  or  rolling-stock

8607 11 00
to
8607 19 99

Bogies,  bissel-bogies,  axles  and  wheels,  and  parts  thereof

These  subheadings  include:

1. bogies  and  bissel-bogies  for  locomotives;

2. bissel-bogies which are a combination of a bogie and a bissel and which are also used

for  locomotives;

3. motor bogies (bogies with a built-in electric motor) for rail-cars, railway coaches, vans,

trucks  and  locomotives;

4. bogies  for  coaches  and  goods  vans.

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These  subheadings  also  include  parts  of  bogies  and  bissel-bogies  such  as  hydraulic  shock
absorbers  for  bogies.

However,  springs  are  excluded  from  these  subheadings  (heading  No  7320).

These  subheadings  also  include  the  axles,  assembled  or  not,  and  the  wheels  and  parts
thereof  referred  to  in  the  HS  Explanatory  Notes  to  heading  No  8607,  second  paragraph,
(2)  and  (3).

Rubber  tyres  and  tyre-cases  are  not  classified  as  parts  of  wheels  within  these  subheadings
(heading  No  4011  or  4012,  as  appropriate).

Brakes  and  parts  thereof

These  subheadings  do  not  include  devices  called  ‘railbrakes’  (heading  No  8608 00).

Certain  parts  of  brakes  are  also  excluded  from  these  subheadings,  e.g.,  taps,  cocks  and
valves,  such  as  an  engine  driver’s  compressed  air-brake  control  valve  (subheading
8481 20 90).

Other

In  addition  to  the  parts  referred  to  in  the  HS  Explanatory  Notes  to  heading  No  8607,
second paragraph, (4) and (8) to (11), these subheadings also include driving and coupling
rods  for  locomotives.

8607 21 10
to
8607 29 90

8607 91 10
to
8607 99 90

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VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES
THEREOF

CHAPTER  87

General

1. Throughout  the  combined  nomenclature,  ‘new  vehicles’  means  vehicles  which  have  never  been  registered.

2. Throughout  the  combined  nomenclature,  ‘used  vehicles’  means  vehicles  which  have  been  registered  at  least

once.

8701

Tractors  (other  than  tractors  of  heading  No  8709)

8701 10 10
and
8701 10 90

Pedestrian-controlled  tractors

These subheadings cover the items of equipment described in the HS Explanatory Notes to
heading  No  8701,  sixth  and  seventh  paragraphs,  including  tracked  pedestrian  controlled
tractors.  Tractors  of  this  type  are  mainly  used  in  horticulture.

Interchangeable  implements  intended  for  use  with  pedestrian  controlled  tractors  (harrows,
ploughs,  etc.)  are  still  classified  separately,  even  if  they  are  mounted  on  a  pedestrian
controlled  tractor.

However, if the implements or tools are permanently attached to a chassis with an engine
and,  together  with  the  latter,  form  a  single  mechanical  unit,  that  unit  is  classified  within
the  heading  which  covers  the  working  unit.  This  applies  to  motorized  ploughs  and
motorized  cultivators  (heading  No  8432).

8701 30 10

Snowgroomers

8701 90 11
to
8701 90 50

This  subheading  includes  tractor-type  vehicles  with  extra  wide  tracks  for  levelling  and
smoothing  the  snow  on  ski  slopes  etc.

Machines  and  working  tools  designed  for  fitting  this  type  of  vehicle,  as  interchangeable
equipment  (pusher-blades,  rotary  snow-ploughs,  etc.)  remain  classified  in  their  respective
headings (heading Nos 8430, 8479, etc.) even if presented with the vehicle, and whether or
not  mounted  on  it.

Agricultural  tractors  (excluding  pedestrian-controlled  tractors)  and  forestry  tractors,
wheeled

These  subheadings  cover  agricultural  or  forestry  tractors  having  at  least  three  wheels  and
obviously  intended,  given  their  construction  and  equipment,  to  be  used  for  agricultural,
horticultural  or  forestry  purposes.  Vehicles  of  this  type  only  have  a  limited  maximum
speed  (in  general  not  more  than  25  km  per  hour  on  the  highway).

Agricultural  tractors  are  generally  equipped  with  a  hydraulic  device  enabling  agricultural
machinery  (harrows,  ploughs,  etc.)  to  be  raised  or  lowered,  a  power  take-off  enabling  the
power  to  the  engine  to  be  used  to  operate  other  machines  or  implements,  and  a  coupling
device  for  trailers.  They  may  also  be  fitted  with  a  hydraulic  device  intended  to  operate
handling  equipment  (hay  loaders,  manure  loaders,  etc.)  when  these  may  be  considered  to
be accessories.

These  subheading  also  cover  specially  built  agricultural  tractors  such  as  raised-chassis
tractors  (straddle  tractors)  used  in  vineyards  and  nurseries,  and  hill  tractors  and  tool-
carrying  tractors.

Even  if  mounted  on  the  tractor  at  the  time  of  presentation,  interchangeable  agricultural
equipment  remains  classified  in  its  respective  heading  (heading  No  8432,  8433,  etc.).

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A  further  feature  of  forestry  tractors  is  the  presence  of  a  permanently  attached  winch
enabling  timber  to  be  hauled.

In  accordance  with  Note  2  to  this  chapter,  tractors  falling  within  these  subheadings  may
also  incorporate  certain  modifications  enabling  them,  in  line  with  their  main  purpose,  to
carry  agricultural  or  forestry  machinery,  tools,  fertilizers,  seeds,  etc.

These  subheadings  do  not  include  lawnmowers  (referred  to  as  ride-on  lawnmowers  or
garden  tractors),  fitted  with  a  permanent  cutting  device  and  no  more  than  one  power
take-off solely for the purpose of driving the cutting equipment (see the Explanatory Notes
to  heading  No  8433).

8701 90 90

Other

This  subheading  includes:

1. public  works  tractors;

8703

8703 21 10
to
8703 24 90

2.

single-axled  tractors  for  articulated  motor  vehicles.

Motor  cars  and  other  motor  vehicles  principally  designed  for  the  transport  of
persons  (other  than  those  of  heading  No  8702),  including  station  wagons  and
racing cars

Other  vehicles,  with  spark-ignition  internal  combustion  reciprocating  piston  engine

For  the  definition  of  cylinder  capacity,  see  the  HS  Explanatory  Notes  to  subheadings
8407 31,  8407 32,  8407 33  and  8407 34.

These subheadings include small racing cars (called ‘skelters’ or ‘go-carts’) without a body,
fitted with a spark-ignition internal combustion reciprocating piston engine and capable of
reaching  relatively  high  speeds.

Provided that they are principally designed for the transport of persons, these subheadings
also  include  dual-purpose  motor  cars,  i.e.,  motor  cars  which  can  transport  persons  or
goods  equally  well.  Vehicles  of  this  type  can  be  distinguished  from  motor  vehicles  for  the
transport  of  goods,  which  are  often  the  same  size,  by:

1.

2.

the  presence,  behind  the  driver’s  seat  or  bench,  of  fixed  folding  or  removable  seats  or
the  specially  fitted  spaces  for  them  and  of  side  windows;  and

there  may  be  present  a  side  or  rear  door  or  tail-gate  and  an  interior  finish  similar  to
that  of  a  vehicle  for  the  transport  of  passengers.

8704

Motor  vehicles  for  the  transport  of  goods

For  the  definition  of  cylinder  capacity,  see  the  HS  Explanatory  Notes  to  subheadings
8407 31,  8407 32,  8407 33  and  8407 34.

This heading includes four-wheel drive, articulated chassis, all-terrain vehicles in which the
front section houses a diesel engine and a cab fitted with controls. The rear section consists
of  a  two-wheeled  chassis,  without  equipment,  but  designed  to  be  fitted  with  a  variety  of
equipment.

This heading does not however include such vehicles when fitted with agricultural or other
special  purpose  equipment  (heading  No  8705).

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8704 10 11
to
8704 10 90

Dumpers  designed  for  off-highway  use

1. These  subheadings  mainly  cover  vehicles  fitted  with  a  front  or  rear  tipping  body  or  a
bottom-opening body that have been specially designed to transport sand, gravel, earth,
stones,  etc.,  and  are  intented  for  use  in  quarries,  mines,  or  on  building  sites,  at
roadworks, airports and ports. Examples illustrating various types of dumper are given
at  the  end  of  these  notes.

2. These subheadings also cover smaller vehicles of the type used on construction sites for
carrying earth, rubble, fresh cement and concrete, etc. These have a fixed or articulated
chassis  and  two-or  four-wheel  drive,  the  dumper  hopper  being  located  above  one  axle
and  the  driver’s  seat  above  the  other.  The  driver’s  seat  is  not  usually  inside  a  cab.

Typical dumpers

Dumper  with  two-way  seat
and  two  sets  of  controls

Dumper  with  bottom-opening  body

Dumper  for  constuction  sites

Dumper  with  two-way  seat
and  two  sets  of  controls

8704 21 10
to
8704 23 99

Other,  with  compression-ignition 
semi-diesel)

internal  combustion  piston  engine 

(diesel  or

The  Explanatory  Notes  to  subheading  8606 91 10  apply,  mutatis  mutandis,  to  vehicles
specially  designed  to  carry  highly  radioactive  products.

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Bodies  (including  cabs),  for  the  motor  vehicles  of  heading  Nos  8701  to  8705

8707 10 10

For  industrial  assembly  purposes

For  the  purposes  of  this  subheading,  the  expression  ‘for  industrial  assembly’  applies
only to bodies used in a motor-vehicle assembly or manufacturing plant (or bodies used by
subcontractors  in  subassemblies)  for  the  production  of  new  vehicles.

This  subheading  can  only  be  applied  to  bodies  actually  used  in  the  production  of  new
vehicles covered by the subheading itself. Consequently, it does not apply to similar bodies
for  use  as  spare  parts.

8707 90 10

For  the  industrial  assembly  of:

Pedestrian-controlled  tractors  falling  within  subheading  8701 10;

Vehicles  of  heading  No  8704  with  either  a  compression-ignition  internal  combustion
piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3  or with
spark-ignition  internal  combustion  piston  engine  of  a  cylinder  capacity  not  exceeding
2  800  cm3;

Special  purpose  motor  vehicles  of  heading  No  8705

See  the  Explanatory  Notes  to  subheading  8707 10 10.

For  the  definition  of  ‘cylinder  capacity’  see  the  HS  Explanatory  Notes  to  subheadings
8407 31,  8407 32,  8407 33  and  8407 34.

8708

Parts  and  accessories  of  the  motor  vehicles  of  heading  Nos  8701  to  8705

The  Explanatory  Notes  to  subheading  8707 10 10  apply,  mutatis  mutandis,  to  parts  and
accessories  intended  for  industrial  assembly.

8708 70 91

Wheel  centres  in  star  form,  cast  in  one  piece,  of  iron  or  steel

The wheel centres of this subheading are generally used on motor buses or on vehicles for
the  transport  of  goods.  They  are  star-shaped,  usually  with  five  or  six  branches,  and  are
designed  for  use  with  detachable  rims.

8708 70 99

Other

In addition to the parts and accessories referred to in the HS Explanatory Notes to heading
No  8708,  second  paragraph,  (L),  this  subheading  includes  wheel  balance  weights.

8708 99 10
to
8708 99 98

Other

These  subheadings  do  not  include:

(a) chassis of motor vehicles of heading Nos 8702 to 8704, not fitted with an engine, but

fitted  with  a  cab  (heading  No  8702,  8703  or  8704);

(b) headrests  for  motor  car  seats  (heading  No  9401  or  9404).

8708 99 30

Anti  roll  bars

Anti  roll  bars  are  springs  for  vehicles  for  transmitting  suspension  forces  from  one  side  of
the  vehicle  to  the  other.

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They  mostly  consist  of  steel  bars  of  circular  cross-section,  generally  bent  to  form  an
approximate  U  shape.

They  typically  have  the  following  appearance:

8708 99 50

Other  torsion  bars

Torsion  bars  are  steel  bars  which  are  generally  round  but  may  sometimes  be  square  or
bundles  of  a  number  of  rectangular  bars.

Torsion bars are linear, i.e. the torque applied at one end of the bar is proportional to the
angle  of  torsion  it  produces.

The  typically  have  the  following  appearance:

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the
type  used  in  factories,  warehouses,  dock  areas  or  airports  for  short  distance
transport of goods; tractors of the type used on railway station platforms; parts of
the  foregoing  vehicles

8709 11 10

Specially  designed  for  the  transport  of  highly  radioactive  materials  (Euratom)

The  Explanatory  Notes  to  subheading  8606 91 10  apply,  mutatis  mutandis.

8709 19 10

Specially  designed  for  the  transport  of  highly  radioactive  materials  (Euratom)

The  Explanatory  Notes  to  subheading  8606 91 10  apply,  mutatis  mutandis.

8712 00

Bicycles  and  other  cycles  (including  delivery  tricycles),  not  motorized

8712 00 10

Without  ball  bearings

This  subheading  covers  only  bicycles  and  other  cycles  without  any  ball  bearings.

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8714

8714 91 10
to
8714 99 90

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Parts  and  accessories  of  vehicles  of  heading  Nos  8711  to  8713

Other

These  subheadings  include  parts  and  accessories  intended  for  the  manufacture,  equipping
or  repair  of:

1.

side-cars  for  motorcycles  and  bicycles;

2. cycles  fitted  with  an  auxiliary  motor,  i.e.,  cycles  which  may  be  propelled  by  means  of
pedals  and  which  are  fitted  with  an  auxiliary  motor  (having  a  cylinder  capacity  not
exceeding  50  cm3);

3. other  cycles  (including  delivery  tricycles)  not  fitted  with  a  motor.

8714 94 10

Coaster  braking  hubs  and  hub  brakes

Braking  hubs  are  generally  of  the  back-pedal  type.

However,  in  drum  hub  brakes  the  braking  action  is  produced  manually  via  a  cable  or  a
rod.

They  typically  have  the  following  appearances:

Braking  hub  of  the  back-pedal  type

Drum  hub  brake

8714 94 90

Parts

This  subheading  includes  brake  levers.

However,  this  subheading  does  not  include  rubber  brake  blocks  (subheading  4016 99 88),
brake  cables  with  or  without  endpieces  (subheading  7312 10)  or  brake  guides  (generally
subheading  8307 10 90  or  8307 90 90).

Trailers  and  semi-trailers;  other  vehicles,  not  mechanically  propelled;  parts
thereof

Other,  of  a  weight

‘Weight’  is  to  be  taken  to  mean  the  weight  of  the  vehicle  with  all  permanent  fixtures  and
fittings.

8716

8716 10 91
to
8716 10 99

8716 39 10

Specially  designed  for  the  transport  of  highly  radioactive  materials  (Euratom)

The  Explanatory  Notes  to  subheading  8606 91 10  apply,  mutatis  mutandis.

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CHAPTER  88

AIRCRAFT,  SPACECRAFT  AND  PARTS  THEREOF

Subheading  Note  1

Permanently  fitted  items  of  equipment  do  not  include,  for  example,  emergency  equipment
(e.g., life-boats, parachutes and escape chutes) and interchangeable equipment for weapons
systems.

Where  an  incomplete  or  unfinished  machine  is  classified  as  a  complete  article  under
General Rule 2 (a) for the interpretation of the nomenclature, the normal operating weight
is  to  be  used  for  determining  the  appropriate  subheading.

8802

8802 11 10
to
8802 12 90

Other  aircraft  (for  example,  helicopters,  aeroplanes);  spacecraft  (including
satellites)  and  suborbital  and  spacecraft  launch  vehicles

Helicopters

These subheadings only cover machines in which lift and propulsion are achieved by means
of  one  or  more  engine-driven  rotors.

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CHAPTER  89

SHIPS,  BOATS  AND  FLOATING  STRUCTURES

Additional  Note  1

The  expression  ‘vessels,  designed  as  sea-going’  means  vessels  which,  by  reason  of  their
construction and equipment, are capable of operating at sea even in bad weather (winds of
about force 7 on the Beaufort scale). Such vessels are generally fitted with watertight decks
and  weather-proof  superstructures.

The  expression  ‘hull  of  an  overall  length’  means  the  length  of  the  hull  measured  between
the  foremost  point  of  the  bows  and  the  aftermost  point  of  the  stern,  but  not  including
projections  whether  or  not  moulded  with  the  hull  (e.g.,  rudders,  bowsprits,  fishing
platforms  or  diving  boards).

The  expression  ‘sea-going  vessels’  means  ships  and  hovercraft  which  satisfy  the  above
conditions,  whether  or  not  they  are  actually  used  mainly  in  coastal  waters,  in  estuaries  or
on  lakes,  etc.

It  is  further  to  be  noted  that:

1. vessels  less  than  12  m  in  length  which  are  designed  as  sea-going  are  covered  by  the
term  ‘fishing  boats’  only  when  they  are  specifically  designed  and  equipped  for
professional  fishing,  even  though  they  may  occasionally  be  used  for  pleasure
purposes;

2.

the term ‘life-boats’ covers vessels placed on sea-going ships for taking off the crew and
passengers  if  the  ships  are  in  danger;  it  also  covers  life-boats  placed  at  suitable  points
along  the  coast  and  intended  for  going  to  the  assistance  of  ships  in  distress.

8901

Cruise  ships,  excursion  boats,  ferry-boats,  cargo  ships,  barges  and  similar  vessels
for  the  transport  of  persons  or  goods

Half-hulls and thirds of hulls do not fall within this heading but are classified by reference
to  their  constituent  material  (e.g.,  heading  No  7308).

8901 90 10

Sea-going

Vessels  designed  for  carrying  barges  or  lighters  also  fall  within  this  subheading.  The
traditional-type containers are replaced, in these ships, by barges or lighters which come by
water  for  loading  direct  onto  the  mother  ship,  which  is  itself  divided  into  vertical
compartments  in  which  three  or  four  lighters  or  barges  can  be  stacked.  Such  ships  are
fitted  with  travelling-gantry  cranes,  submersible  lifting  platforms  or  other  means  of
loading,  handling  and  unloading  barges.

Only the mother ship is classifiable within this subheading; the barges are used successively
as  boats  for  inland  navigation,  as  ‘containers’  for  the  sea  voyages  and  again  as  boats  for
inland  navigation,  and  are  to  be  classified  within  subheading  8901 90 91  or  8901 90 99.

8904 00

Tugs  and  pusher  craft

For the classification of half-hulls and thirds of hulls, see the Explanatory Notes to heading
No  8901.

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8904 00 91
and
8904 00 99

8905

Pusher  craft

Craft designed for use both as pusher craft and as tugs, as described in the HS Explanatory
Notes  to  heading  No  8904,  second  paragraph,  are  in  all  cases  classifiable  within  these
subheadings.

Light-vessels, 
the
navigability of which is subsidiary to their main function; floating docks; floating
or  submersible  drilling  or  production  platforms

floating  cranes,  and  other  vessels 

fire-floats,  dredgers, 

For the classification of half-hulls and thirds of hulls, see the Explanatory Notes to heading
No  8901.

8906 00

Other  vessels,  including  warships  and  life-boats  other  than  rowing  boats

For the classification of half-hulls and thirds of hulls, see the Explanatory Notes to heading
No  8901.

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SECTION  XVIII

OPTICAL,  PHOTOGRAPHIC,  CINEMATOGRAPHIC,  MEASURING,  CHECKING,  PRECISION,
MEDICAL  OR  SURGICAL  INSTRUMENTS  AND  APPARATUS;  CLOCKS  AND  WATCHES;
MUSICAL  INSTRUMENTS;  PARTS  AND  ACCESSORIES  THEREOF

CHAPTER  90

OPTICAL,  PHOTOGRAPHIC,  CINEMATOGRAPHIC,  MEASURING,  CHECKING,  PRECISION,  MEDICAL
OR  SURGICAL  INSTRUMENTS  AND  APPARATUS;  PARTS  AND  ACCESSORIES  THEREOF

9001

Optical  fibres  and  optical  fibre  bundles;  optical  fibre  cables  other  than  those  of
heading  No  8544;  sheets  and  plates  of  polarizing  material;  lenses  (including
contact  lenses),  prisms,  mirrors  and  other  optical  elements,  of  any  material,
unmounted,  other  than  such  elements  of  glass  not  optically  worked

This  heading  includes  articles  used  with  visible  light  and  articles  used  with  the  invisible
part  of  the  spectrum  (infra-red  and  ultra-violet).

The  heading  does  not  include,  however,  electronic  ‘optical’  elements,  for  example,
electrostatic  lenses,  electromagnetic  lenses  and  so-called  field  lenses  (generally  chapter
85).

9001 90 10
and
9001 90 90

Other

These  subheadings  include:

1.

rubies  and  other  optical  elements  for  lasers;

2. Fresnel  lenses  of  plastics,  intended  for  use,  e.g.,  after  fitting  with  a  mounting,  as

magnifying  screens  for  television  receivers.

Binoculars,  monoculars,  other  optical  telescopes,  and  mountings  thereof;  other
astronomical  instruments  and  mountings  thereof,  but  not  including  instruments
for  radio-astronomy

This  heading  includes  apparatus  using  image  intensifiers  for  night  vision.

Photographic  (other  than  cinematographic)  cameras;  photographic  flashlight
apparatus  and  flashbulbs  other  than  discharge  lamps  of  heading  No  8539

Cameras  of  a  kind  used  for  preparing  printing  plates  or  cylinders

See  the  HS  Explanatory  Notes  to  heading  No  9006,  part  (I),  third  paragraph,  (14).

Photocopying  apparatus  incorporating  an  optical  system  or  of  the  contact  type
and  thermo-copying  apparatus

9005

9006

9006 10 10
and
9006 10 90

9009

9009 22 10

Blue-printers  and  diazocopiers

The  apparatus  of  this  subheading  is  used  for  copying  translucent  originals  onto
phostosensitive  paper.  As  a  result  of  light  passing  through  the  translucent  original,  the

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diazo compound or the photosensitive iron salts in the copying paper are broken down in
the illuminated areas. The non-illuminated areas are rendered visible by developing. These
apparatus  normally  provide  bluish  copies  in  which  the  individual  lines  are  not  quite  as
sharp  as  the  original.

9010

Apparatus  and  equipment 
(including  cinematographic)
for  photographic 
laboratories (including apparatus for the projection or drawing of circuit patterns
on sensitised semi-conductor materials), not specified or included elsewhere in this
chapter;  negatoscopes;  projection  screens

9010 49 00

Other

This  subheading 
includes  printed  circuit  board  exposure  apparatus  which  copies
photographic  negatives  of  the  circuit  patterns  of  printed  circuits  by  exposure  onto  boards
of insulating material from which printed circuit boards are made. The apparatus basically
comprises  an  exposure  chamber  fitted  with  ultra-violet  lamps,  into  which  the  phtographic
negative and the board of insulating material are placed and in which the board is exposed
in  contact  with  the  negative  in  a  vacuum.

9013

Liquid  crystal  devices  not  constituting  articles  provided  for  more  specifically  in
other  headings;  lasers,  other  than  laser  diodes;  other  optical  appliances  and
instruments,  not  specified  or  included  elsewhere  in  this  chapter

9013 80 90

Other

This  subheading  includes  magnifying  screens  for  television  sets  consisting  of  an  optical
element (Fresnel lens) of plastics, a frame and a system of metal rods specially designed to
fix  the  screen  in  front  of  the  television  set.

9017

Drawing,  marking-out  or  mathematical  calculating  instruments  (for  example,
drafting  machines,  pantographs,  protractors,  drawing  sets,  slide  rules,  disc
calculators);  instruments  for  measuring  length,  for  use  in  the  hand  (for  example,
measuring  rods  and  tapes,  micrometers,  callipers),  not  specified  or  included
elsewhere  in  this  chapter

9017 10 90

Other

This  subheading  includes  drafting  tables  equipped  with  pantographs  or  the  like.

9017 20 05
to
9017 20 90

Other  drawing,  marking-out  or  mathematical  calculating  instruments

These  subheadings  include:

1. coordinatographs  not  designed  for  photogrammetry;

2.

lettering  stencils  clearly  identifiable  as  being  specialized  as  drawing  or  marking-out
instruments.

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences,
including  scintigraphic  apparatus,  other  electro-medical  apparatus  and  sight-
testing  instruments

9018 50 10

Non-optical

In  addition  to  ultrasonic  diagnostic  equipment  for  general  use,  this  subheading  includes
special appliances for ultrasonic examination of the eyes (such as those for determining the
thickness  of  the  cornea  and  eye  lens  or  the  length  of  the  eyeball).

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9018 90 85

Other

This  subheading  includes:

1. electrical  defibrillators  for  delivering  current  pulses  to  restore  the  natural  heart
function.  With  these  instruments,  which  are  equipped  with  a  pulse  generator  and  two
defibrillation electrodes, the patient’s electrocardiogram (ECG) signal coming from the
electrodes  is  displayed  on  a  screen  or  printed  out  on  a  built-in  printer;

2. medical  appliances  for  blowing  gases  into  the  human  abdominal  cavity  in  order  to
make  it  possible  to  examine  various  organs  with  an  endoscope.  Attached  to  these
appliances, which are provided with measuring instruments and displays, are two hoses
which  are  connected  at  their  ends  to  a  stop  cock  and  a  long  needle;

3. medical suction pumps for pumping out secretions, comprising the pump and a suction

device  and  used  in  operating  theatres  or  in  ambulances;

4. contraceptive  appliances  known  as  ‘intra-uterine  devices  (IUDs)’,  made  of  plastics

together  with  copper  wire,  copper  in  colloidal  form  or  a  hormone  insert.

9021

Orthopaedic  appliances,  including  crutches,  surgical  belts  and  trusses;  splints  and
other  fracture  appliances;  artificial  parts  of  the  body;  hearing  aids  and  other
appliances  which  are  worn  or  carried,  or  implanted  in  the  body,  to  compensate
for  a  defect  or  disability

9021 30 90

Other

This  subheading  includes:

1. plates  which  remain  permanently  in  the  body  (for  example,  to  replace  part  or  the

whole  of  a  bone);

2. woven  stirps  of  man-made  fibre,  which  are  implanted  in  the  knee  joint  to  replace  the

ligaments  in  the  case  of  chronic  knee-joint  ligament  instabilities.

9021 40 00

Hearing  aids,  excluding  parts  and  accessories

This  subheading  includes  the  appliances  covered  by  the  HS  Explanatory  Notes  to  heading
No  9021,  part  (IV),  even  if  in  the  form  of  spectacles.

9021 50 00

Pacemakers  for  stimulating  heart  muscles,  excluding  parts  and  accessories

This subheading includes only cardiac pacemakers proper. Subject to Notes 1 and 2 to this
chapter,  parts  and  accessories  for  such  pacemakers,  such  as  casings,  casing  halves,  casing
covers  and  electrodes  fall  within  subheading  9021 90 90.

Separately  presented  primary  batteries  and  electric  accumulators  for  pacemakers  are
classified  within  heading  No  8506  or  8507.  Charges  with  a  transformer  primary  for
charging  the  accumulator  in  the  implanted  pacemaker  by  inducing  a  current  in  the
secondary  in  the  pacemaker  fall  within  heading  No  8504.

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9021 90 90

Other

This  subheading  includes  the  following  appliances  which  compensate  for  a  defect  or  a
disability:

1. appliances 

implanted 

the  human  body  as  medicament  dispensers  and
accommodating  in  a  common  housing  a  ‘medicinal  pump’,  the  power  source  for  the
pump  and  the  reservoir  for  the  medicament;

in 

2.

3.

‘annular  prostheses’,  i.e.,  stainless  steel  rings  covered  with  two  layers  of  plastics  and  a
man-made  fibre  fabric.  These  are  surgically  attached  to  the  heart  valve  in  order  to
restore  the  heart  valve’s  ability  to  close,  for  example,  in  the  case  of  mitral
insufficiency;

‘umbrella’  filters  for  implanting  in  the  cardiac  vein  (vena  cava  inferior)  in  order  to
prevent thromboses and embolisms from migrating to the heart. They consist of a very
small,  umbrella-shaped  frame  made  of  a  stainless  steel  alloy,  which  is  covered  with  a
thin  layer  of  synthtic  elastic  material  and  opens  like  an  umbrella  in  the  vein;

4. permanent ureter dilators of plastics. These barbed, rod-shaped appliances are inserted

into  the  ureter  to  permit  urine  to  flow.

9022

Apparatus  based  on  the  use  of  X-rays  or  of  alpha,  beta  or  gamma  radiations,
whether  or  not  for  medical,  surgical,  dental  or  veterinary  uses,  including
radiography  or  radiotherapy  apparatus,  X-ray  tubes  and  other  X-ray  generators,
high  tension  generators,  control  panels  and  desks,  screens,  examination  or
treatment  tables,  chairs  and  the  like

9022 12 00

Computed  tomography  apparatus

See  the  HS  Explanatory  Notes  to  subheading  9022 12.

However,  video  recording  systems,  which  are  not  incorporated  in  X-ray  apparatus  and
which digitize, edit and store analogue video signals supplied by an external video camera
fall within heading No 8543. They essentially comprise an analogue-to-digital converter, a
process  computer,  monitors  and  a  magnetic  tape  or  disk  memory.

9022 90 90

Other

This  subheading  includes  beryllium  windows  for  X-ray  tubes.

9025

9025 11 10
to
9025 11 99

9026

Hydrometers  and  similar 
thermometers,  pyrometers,
barometers,  hygrometers  and  psychrometers,  recording  or  not,  and  any
combination  of  these  instruments

instruments, 

floating 

Liquid-filled,  for  direct  reading

Thermometers ‘for direct reading’ are of a kind in which the temperature is indicated on a
scale  by  the  level  of  the  fluid  in  the  thermometer.

Instruments  and  apparatus  for  measuring  or  checking  the  flow,  level,  pressure  or
other  variables  of  liquids  or  gases  (for  example,  flow  meters,  level  gauges,
manometers,  heat  meters),  excluding  instruments  and  apparatus  of  heading
No  9014,  9015,  9028  or  9032

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9026 20 10
to
9026 20 90

9027

For  measuring  or  checking  pressure

These  subheadings  include  tyre  inflators  incorporating  a  pressure  gauge  and  are  regarded
as  pressure  gauges  even  if  they  are  not  designed  to  be  connected  to  an  external  supply
source  but  incorporate  their  own  compressed-air  reservoir.

Instruments  and  apparatus  for  physical  or  chemical  analysis  (for  example,
polarimeters,  refractometers,  spectrometers,  gas  or  smoke  analysis  apparatus);
instruments  and  apparatus  for  measuring  or  checking  viscosity,  porosity,
expansion,  surface  tension  or  the  like;  instruments  and  apparatus  for  measuring
or  checking  quantities  of  heat,  sound  or  light  (including  exposure  meters);
microtomes

9027 10 10

Electronic

This  subheading  includes  laser  air-particle  counters.  These  are  electronic  devices  which
determine or monitor the dust content of filtered air, for example, in industrial plants or in
the  medical  field.  The  dust  particles  contained  in  the  air  sample  cause  a  laser  beam  to
produce  scattered  light  in  the  measurement  chamber  of  the  device  which,  after  being
concentrated  into  a  beam  by  a  lens  system,  is  picked  up  by  a  photodiode  and  converted
into an electrical signal. With the aid of pre-programmed reference data the proportion of
dust  particles  is  determined  and  the  measurement  result  is  shown  on  the  instrument’s
digital  display  or  printed  out  on  an  external  tape  printer.  Via  an  interface,  the
measurement  result  in  the  form  of  an  electrical  signal  can  also  be  sent  by  cable  to  an
automatic  data  processing  machine.

9027 30 00

Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible,
IR)

This subheading includes microprocessor-controlled electronic devices (multichannel optical
analysers)  for  measuring  and  analysing  the  wavelengths  of  optical  signals  for  spectral
analyses. The wavelengths of the optical signals, measured by detectors, are converted into
digital  electrical  signals  and  compared  with  reference  values  (analysed).  The  result  of  the
comparison  is  evaluated  by  computer  and  displayed  on  external  monitors  which  can  be
connected  up  to  the  equipment.

9027 50 00

Other  instruments  and  apparatus  using  optical  radiations  (UV,  visible,  IR)

This  subheading  includes  electronic  devices  used  in  hospital  chemical  laboratories  for  the
fully-automatic analysis of blood sera. They essentially consist of the analyser proper (with
sample  preparation  device,  reagent  metering  mechanism  and  photometric  measurement
system  using  a  halogen  lamp  as  the  light  source  and  photodiodes  as  the  detectors),  a
control  and  evaluation  device  (with  microprocessors  and  screen  for  displaying  the
measurement  results)  and  a  printer  for  recording  the  results.  All  three  devices  are
interconnected  by  electric  cables.

9027 80 97

Other

This subheading includes climatic testing cupboards equipped with a pressure chamber, an
electric  heater,  an  air  humidifier  and  an  electric  unit,  in  which  electronic  components  are
exposed  to  specific  pressure,  temperature  and  humidity  conditions,  simulating  the
influences  and  environmental  conditions  occuring  in  their  subsequent  use,  in  order  to  test
their  service  life,  insulation,  etc.

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9030

Oscilloscopes,  spectrum  analysers  and  other  instruments  and  apparatus  for
measuring or checking electrical quantities, excluding meters of heading No 9028;
instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray,
cosmic  or  other  ionizing  radiations

In accordance with General Interpretative Rule 3 (b), instruments and apparatus which can
be  used  for  measuring  or  checking  both  electrical  and  non-electrical  quantities  still  fall
within heading No 9030 if their nature determines that they are mainly used for measuring
or  checking  electrical  quantities.  This  is  the  case,  for  example,  with  cathode-ray
oscilloscopes  and  oscillographs  (subheadings  9030 20 10  and  9030 20 90)  and  light-beam
and  UV-beam  oscillographs  (subheading  9030 83 90).

However,  instruments  and  apparatus  whose  essential  character  cannot  be  determined
because  they  are  used  for  measuring  or  checking  both  electrical  and  non-electrical
quantities  to  the  same  extent  do  not  fall  within  this  heading.  Accordingly,  in  accordance
with  General  Interpretative  Rule  3  (c),  instruments  for  testing  motor  vehicle  engines  and
ignition  systems  by  measuring  electrical  quantities  such  as  voltage  and  resistance  and
non-electrical  quantities  such  as  speed  of  rotation,  contact  angle  and  state  of  contact
breaker  points  fall  within  heading  No  9031.

9030 82 00

For  measuring  or  checking  semiconductor  wafers  or  devices

This  subheading  covers  electrical  testing  devices  or  systems  which  measure  or  check
electrical  quantities  such  as  voltage,  frequency,  etc.,  to  determine  the  serviceability  of
wafers,  chips  and  other  semiconductor  devices  and  to  display  any  defects  such  as
deviations  from  previously  set  values.

The  devices  or  systems  usually  comprise  a  measuring  and  checking  unit  (with  input
keyboard,  program  memory  and  CRT  terminal),  which  carries  out  the  measurement  and
compares  the  results  with  reference  values  and  displays  them,  a  control  unit  (with
automatic data processing machine or microprocessors), an output printer for printing out
the test results and a device for sorting the tested components according to specific actual
values  and  separates  out  defective  ones.

The  subheading  does  not,  however,  include  electrical  devices  for  checking  whether  the
packages  of  integrated  circuits  or  other  electronic  components  are  hermetically  sealed
(heading  No  9031).

9030 83 90

Other

This  subheading  includes:

1.

light-beam  and  UV-beam  oscillographs  for  measuring  and  recording  rapid  variations
of  electrical  quantities.  These  instruments  also  known  as  light-beam  recorders,  UV
recorders  or 
loop  oscillographs,  record  the  signals  produced  by  the  periodic
phenomenon  under  study  by  means  of  a  light  or  UV  beam  or  photosensitive  paper;

2. electrical  testing  devices  or  systems  which  determine  the  serviceability  of  printed
circuits or other electronic components and display any defects such as short circuits or
breaks  by  measuring  or  checking  electrical  quantities  like  capacitance,  inductance,
impedance,  resistance  and  voltage.

These  devices  or  systems  usually  comprise  a  measuring  and  checking  unit  (with  input
keyboard,  program  memory  and  CRT  terminal),  which  carries  out  the  measurements
and compares the results with reference values and displays them, a control unit (with
automatic data processing machine or microprocessors), an output printer for printing
out the test results and a device for sorting the tested components according to specific
actual  values  and  separates  our  defective  ones.

The  subheading  does  not,  however,  include  electrical  devices  for  checking  whether  the
packages  of  electronic  components  are  hermetically  sealed  (heading  No  9031).

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Measuring  or  checking  instruments,  appliances  and  machines,  not  specified  or
included  elsewhere  in  this  chapter;  profile  projectors

9031 20 00

Test  benches

Test  benches  for  checking  fuel-injection  pumps  of  diesel  engines  have  as  essential
components,  which  are  all  fixed  to  the  same  stand,  an  electric  motor  and  a  device
comprising  injectors  and  graduated  glass  tubes  for  checking  the  output  of  the  injection
pump elements; they may additionally be fitted with an auxiliary appliance (a stroboscope)
for  checking  the  exact  timing  of  fuel  injections.

9031 80 32
and
9031 80 34

For  measuring  or  checking  geometrical  quantities

Examples of geometrical quantities are: length, distance, diameter, radius, curvature, angle,
tilt,  volume,  and  surface  roughness.

These  subheadings  do  not  include  interferometers  for  checking  plane  surfaces,  used  in
laboratories  (subheading  9027 50 00).

9031 80 91

For  measuring  or  checking  geometrical  quantities

See  the  Explanatory  Notes  to  subheadings  9031 80 32  and  9031 80 34.

This  subheading  also  includes  spirit  levels.

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415

CHAPTER  91

CLOCKS  AND  WATCHES  AND  PARTS  THEREOF

9102

Wrist-watches,  pocket-watches  and  other  watches,  including  stop-watches,  other
than  those  of  heading  No  9101

This  heading  includes  combinations  of  a  watch  with  an  electronic  calculating  machine
which  together  have  the  appearance  of  a  wrist-watch  or  pocket-watch.

It  does  not  include  electronic  calculators  with  a  time  and  date  display  and  an  alarm
(subheading  8470 10 10,  8470 10 90,  8470 21 00  or  8470 29 00).

9111

Watch  cases  and  parts  thereof

Watch  straps,  bands  or  bracelets  attached  to  watch  cases  are  classified  with  the  watch
cases.  However,  when  presented  with  watch  cases  but  not  attached  thereto,  they  are
classified  under  their  respective  heading  in  the  same  way  as  watch  straps,  bands  or
bracelets  presented  separately  (heading  No  9113).

9114

Other  clock  or  watch  parts

9114 10 00

Springs,  including  hair-springs

This  subheading  covers  all  springs  used  in  clock  or  watch  movements.

Examples,  other  than  main-springs  and  hair-springs,  are:

1.

friction  springs;

2. controlling springs;

3.

ratchet  springs,  balance  springs,  tension  springs  and  cross  springs.

This  subheading  does  not  include  springs  for  clock  cases  and  for  cases  of  a  similar  type
which  constitute  parts  of  general  use  within  the  meaning  of  Note  2  to  section  XV.

Main-springs  mounted  in  their  barrels  fall  within  subheading  9114 90 00.

9114 90 00

Other

This  subheading  includes:

1. assemblies  of  electric  or  electronic  components  forming  a  recognizable  part  of  a  clock

—  for  example,  an  electronic  chime;

2. articles  known  as  ‘balance  screws’  or  ‘balance  cup  screws’;

3. wedges,  generally  of  plastics,  set  between  the  case  and  the  movement  of  a  watch;

4. quartz  oscillators  for  watches  (quartz  resonators  connected  with  an  electronic

microcircuit  for  maintaining  oscillations).

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CHAPTER  92

MUSICAL  INSTRUMENTS;  PARTS  AND  ACCESSORIES  OF  SUCH  ARTICLES

9207

Musical  instruments,  the  sound  of  which  is  produced,  or  must  be  amplified,
electrically  (for  example,  organs,  guitars,  accordions)

9207 10 30

Digital-pianos

In  contrast  to  synthesizers  and  keyboards,  the  range  and  key  width  of  digital-pianos
correspond  exactly  to  those  of  acoustic  pianos  (heading  No  9201).  They  use  sound
sampling  to  reproduce  the  sound  of  acoustic  pianos  as  accurately  as  possible.  The  action,
including  that  of  the  pedals,  corresponds  to  that  of  acoustic  pianos.  As  a  rule,  they  have
built-in  amplifiers  and  loudspeakers.

9207 10 50

Synthesizers

Synthesizers  differ  from  the  other  musical  instruments  of  subheading  9207 10  in  that,  in
addition  to  providing  pre-programmed  sounds  (or  ‘pre-sets’),  which  may  also  be
modulated,  they  allow  the  players  to  programme  their  own  sounds.  Synthesizers  may  also
have  other  built-in  electronic  components  such  as  samplers,  amplifiers,  loudspeakers,
sequencers,  echo,  flanging,  distortion  and  other  effect  units,  and  electronic  percussion.

9207 10 80

Other

This  subheading  includes  keyboards  which  are  instruments  that  allow  the  player  to  use
pre-programmed  sounds  (or  ‘pre-sets’)  only.  The  player  cannot  generate  and  programme
his  own  sounds.  Keyboards  may  also  have  built-in  amplifiers  and  loudspeakers.

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SECTION  XIX

ARMS  AND  AMMUNITION;  PARTS  AND  ACCESSORIES  THEREOF

CHAPTER  93

ARMS  AND  AMMUNITION;  PARTS  AND  ACCESSORIES  THEREOF

9305

Parts  and  accessories  of  articles  of  heading  Nos  9301  to  9304

9305 29 30

Roughly  shaped  gun  stock  blocks

This subheading covers butt-stock blanks, whether or not extended to include the foregrip,
made from a single piece of wood, which, despite having the appearance and approximate
shape  of  a  gun  stock,  are  not  suitable  for  use  as  such  without  further  working.  This
subheading  is  restricted  to  articles  in  the  form  of  blanks  for  which,  on  account  of  the
rough-shaping  they  have  undergone,  any  use  other  than  that  claimed  would  be
economically unjustified.

9305 90 10

For  military  weapons  falling  within  heading  No  9301

This  subheading  covers  the  parts  referred  to  in  the  HS  Explanatory  Notes  to  heading
No  9305,  (1)  to  (7),  provided  that,  according  to  their  type  and  manufacture,  they  are
manifestly  unsuitable  for  use  as  parts  of  hunting,  sporting,  target-shooting  or  other
weapons  of  heading  Nos  9302 00,  9303  and  9304 00 00.

9306

Bombs,  grenades,  torpedoes,  mines,  missiles  and  similar  munitions  of  war  and
parts  thereof;  cartridges  and  other  ammunition  and  projectiles  and  parts  thereof,
including  shot  and  cartridge  wads

9306 21 00

Cartridges

A cartridge constitutes a whole composed of the projectile (shot or bullet) that is launched
from a firearm, the case containing the explosive charge, and the metal base enclosing the
detonating  cap.

9306 30 10

For revolvers and pistols falling within heading No 9302 and for sub-machine-guns falling
within  heading  No  9301

Cartridges  falling  within  this  subheading  and  intended  for  use  in  firearms  have  the
common  characteristic  of  being  short  and  compact.

Examples  of  parts  are:  cases,  whether  or  not  incorporating  a  percussion  cap;  bases,  of
brass;  bullets.  Unworked  or  only  roughly  shaped  parts  are  also  classified  in  this
subheading.

9306 30 30

For  military  weapons

This  subheading  includes  rifle  and  carbine  cartridges  (other  than  practice  rounds  and  the
like,  without  powder  charge,  (subheading  9306 30 98)),  bulleted,  blank,  incendiary,
armour-piercing, etc.

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SECTION  XX

MISCELLANEOUS  MANUFACTURED  ARTICLES

CHAPTER  94

FURNITURE;  BEDDING,  MATTRESSES,  MATTRESS  SUPPORTS,  CUSHIONS  AND  SIMILAR  STUFFED
FURNISHINGS;  LAMPS  AND  LIGHTING  FITTINGS,  NOT  ELSEWHERE  SPECIFIED  OR  INCLUDED;
ILLUMINATED  SIGNS,  ILLUMINATED  NAME-PLATES  AND  THE  LIKE;  PREFABRICATED  BUILDINGS

9401

9401 10 10
and
9401 10 90

Seats  (other  than  those  of  heading  No  9402),  whether  or  not  convertible  into
beds,  and  parts  thereof

Seats  of  a  kind  used  for  aircraft

Seats of these subheadings are usually manufactured from light but hard-wearing materials
(e.g., duralumin).

In  most  cases  they  can  be  distinguished  from  seats  intended  for  other  means  of  transport
by  differences  in  their  construction  (adjustable  position,  special  means  for  fixing  to  the
floor  or  walls,  safety  belts  or  places  provided  for  their  installation,  etc.).

Ejector seats for aircraft are not regarded as seats of heading No 9401 and are classified as
parts  of  aircraft  (heading  No  8803).

9401 30 10

Upholstered,  with  backrest  and  fitted  with  castors  or  glides

For  the  definition  of  the  term  ‘upholstered  seats’,  see  the  HS  Explanatory  Notes  to
subheadings  9401 61  and  9401 71.

9401 90 10

Of  seats  of  a  kind  used  for  aircraft

This subheading does not cover hydraulic positioning and locking actuators used to adjust
the  position  of  seats  for  the  crew  of  aircraft  (subheading  8412 21 10,  8412 21 91  or
8412 21 99).

9404

Mattress  supports;  articles  of  bedding  and  similar  furnishing  (for  example,
mattresses,  quilts,  eiderdowns,  cushions,  pouffes  and  pillows)  fitted  with  springs
or  stuffed  or  internally  fitted  with  any  material  or  of  cellular  rubber  or  plastics,
whether  or  not  covered

9404 10 00

Mattress  supports

9404 90 10
and
9404 90 90

9405

See  the  HS  Explanatory  Notes  to  heading  No  9404,  (A).

Other

These  subheadings  include  the  articles  listed  in  the  HS  Explanatory  Notes  to  heading
No  9404,  (B),  (2).

These subheadings also cover electrically heated cushions internally fitted with expanded or
foam  plastics,  sponge  rubber,  cotton  wool,  felt  or  flannel.

Lamps and lighting fittings including searchlights and spotlights and parts thereof,
not elsewhere specified or included; illuminated signs, illuminated name-plates and
the like,  having a permanently fixed light source, and  parts thereof not elsewhere
specified  or  included

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9405 40 10

Searchlights  and  spotlights

See  the  HS  Explanatory  Notes  to  heading  No  9405,  (I),  third  and  fourth  paragraphs.

9405 91 11

Facetted glass, plates, balls, pear-shaped drops, flower-shaped pieces, pendants and similar
articles  for  trimming  chandeliers

Glass  of  this  subheading,  used  mainly  to  decorate  chandeliers,  is  not  generally  used  in
individual  pieces,  but  as  assemblies  of  several  elements  for  each  light  source.  The  main
purpose  of  these  is  to  reflect  and  diffuse  the  light  in  order  to  achieve  certain  lighting
effects.  They  also  serve  to  decorate  and  ornament  the  appliances  to  which  they  are
fitted.

9405 91 19

Other (for example, diffusers, ceiling lights, bowls, cups, lamp-shades, globes, tulip-shaped
pieces)

The articles of this subheading are used to subdue and diffuse the light, thus achieving the
desired  lighting  effect  or  improving  the  natural  effect.  Like  the  articles  in  subheading
9405 91 11,  they  usually  combine  their  normal  utilitarian  function  as  accessories  with  a
more  or  less  marked  ornamental  character,  but  unlike  those  articles,  only  one  is  generally
used  for  each  light  source.

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CHAPTER  95

TOYS,  GAMES  AND  SPORTS  REQUISITES;  PARTS  AND  ACCESSORIES  THEREOF

9502

Dolls  representing  only  human  beings

9502 10 10
and
9502 10 90

9502 91 00
and
9502 99 00

9503

Dolls,  whether  or  not  dressed

See  the  HS  Explanatory  Notes  to  heading  No  9502,  first  two  paragraphs.

Parts  and  accessories

See  the  HS  Explanatory  Notes  to  heading  No  9502,  third  paragraph.

Other toys; reduced-size (‘scale’) models and similar recreational models, working
or  not;  puzzles  of  all  kinds

This  heading  does  not  include  articles  which,  on  account  of  their  design,  are  intended
exclusively  for  animals  (e.g.,  fabric  ‘mice’  containing  cat-mint,  buffalo  hide  shoes  ‘for
chewing’,  plastic  bones).

9503 10 10

Reduced  size  (‘scale’)  models

The  models  of  this  subheading  are  as  faithful  as  possible  a  replica  of  the  original,  at  least
as regards external form. Such models need not necessarily be based on an actually existing
original, for example, reproductions of prototype or projected railways are included under
this  subheading.

9503 80 10
and
9503 80 90

Other  toys  and  models,  incorporating  a  motor

For  the  purposes  of  these  subheadings,  the  term  ‘motor’  means  any  motor  or  engine  of
heading Nos 8406 to 8408, 8410 to 8412 or 8501, for example, pneumatic power engines
and  motors,  flywheels,  spring-operated  or  weight-operated  motors.

9503 90 32

Not  mechanically  operated

For  the  purposes  of  this  subheading,  a  simple  lever  or  a  simple  plunger-piston  is  not
regarded  as  a  mechanism.

Articles  incorporating  mechanisms  such  as  crank-handles,  gears,  Archimedes  screws  or
pumps  must  be  classified  in  subheading  9503 90 34.

9504

Articles  for  funfair,  table  or  parlour  games,  including  pintables,  billiards,  special
tables  for  casino  games  and  automatic  bowling  alley  equipment

9504 20 90

Other

This subheading includes accessories for billiard tables such as cues, cue rests, balls, billiard
chalks  and  ball  or  slide  type  markers.

9504 90 10

Electric  car  racing  sets,  having  the  character  of  competitive  games

The  products  of  this  subheading  include  tracks  which  have  two  or  more  lanes  for
simultaneously  racing  two  or  more  cars.

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9506

Articles  and  equipment  for  general  physical  exercise,  gymnastics,  athletics,
other  sports  (including  table-tennis)  or  outdoor  games,  not  specified  or  included
elsewhere  in  this  chapter;  swimming  pools  and  paddling  pools

9506 11 10

Cross-country  skis

The  products  of  this  subheading  are  very  light  and  narrower  than  downhill  skis.

9506 11 90

Other  skis

This  subheading  includes  downhill  skis  and  ski-jumpers’  skis.  Ski-jumpers’  skis  are
considerably longer and wider than ordinary snow skis. The face, which has no edges, has
several  grooves  cut  in  it.

9506 31 00

Clubs,  complete

Golf clubs have a steel, aluminium or carbon fibre shaft with, at one end, a grip of leather
or rubber and, at the other, the head of steel or wood. The various heads have a different
loft  so  as  to  produce  a  different  trajectory.

9506 32 00

Balls

Golf  balls  have  hemispherical  grooves  to  make  the  ball  fly  true.  Competition  balls  have  a
maximum  weight  of  46  g  and  a  diameter  between  41  and  42,7  mm.

9506 40 10

Bats,  balls  and  nets

Table-tennis  balls,  which  are  spherical,  are  made  of  celluloid,  weigh  2,5  g  and  have  a
diameter  of  38  mm  and  a  minimum  circumference  of  11,43  cm  and  a  maximum  of
12,6  cm.

Table-tennis  nets  are  15,25  cm  high  and  183  cm  wide.

9506 51 00

Lawn-tennis  rackets,  whether  or  not  strung

The products of this subheading are generally made of ash, metal or fibreglass with gut or
generally  nylon  strings.

9506 59 00

Other

This  subheading  includes  badminton  rackets  which  are  smaller  and  lighter  than  tennis
rackets;  they  have  thinner,  very  flexible  shafts.

This  subheading  also  includes  squash  rackets.

9506 61 00

Lawn-tennis  balls

The  balls  of  this  subheading,  which  are  of  rubber  covered  in  wool,  are  seamless.
Competition balls must be not less than 6,35 cm in diameter and not more than 6,67 cm.
The  maximum  authorized  weight  is  58,47  g,  and  the  minimum  56,70  g.

9506 69 10

Cricket  and  polo  balls

Cricket balls are about 7 cm in diameter and weigh about 170 g; they consist of a leather
casing  which  contains  compressed  tow,  sawdust  and  cork.

Polo  balls  are  made  of  wood;  they  are  8,5  cm  in  diameter  and  weigh  about  130  g.

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9506 70 10

Ice  skates

This  subheading  includes  skating  boots  when  the  skates  are  attached  to  them.

9506 70 30

Roller  skates

This  subheading  includes  skating  boots  when  the  skates  are  attached  to  them.

9506 99 10

Cricket  and  polo  equipment,  other  than  balls

This subheading includes cricket bats (of hard wood, with a maximum width of 11 cm and
a  maximum  length  of  96  cm)  and  polo  mallets.

9507

Fishing  rods,  fish-hooks  and  other  line  fishing  tackle;  fish  landing  nets,  butterfly
nets  and  similar  nets;  decoy  ‘birds’  (other  than  those  of  heading  No  9208  or
9705)  and  similar  hunting  or  shooting  requisites

9507 10 00

Fishing  rods

See  the  HS  Explanatory  Notes  to  heading  No  9507,  (3).

9507 90 00

Other

This  subheading  includes:

1.

2.

fish  landing  nets,  butterfly  nets  and  similar  nets  referred  to  in  the  HS  Explanatory
Notes  to  heading  No  9507,  (2);

line fishing tackle (other than rods) referred to in the HS Explanatory Notes to heading
No  9507,  (3);

3. hunting  and  shooting  lures  and  requisites  referred  to  in  the  HS  Explanatory  Notes  to

heading  No  9507,  (4).

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CHAPTER  96

MISCELLANEOUS  MANUFACTURED  ARTICLES

9601

Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other
animal carving material, and articles of these materials (including articles obtained
by  moulding)

9602 00 00

For  the  definition  of  the  term  ‘worked’,  see  the  HS  Explanatory  Notes  to  heading
No  9601,  second  paragraph.

Worked  vegetable  or  mineral  carving  material  and  articles  of  these  materials;  moulded  or
carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes,
and  other  moulded  or  carved  articles,  not  elsewhere  specified  or  included;  worked,
unhardened  gelatin  (except  gelatin  of  heading  No  3503)  and  articles  of  unhardened
gelatin

For the definition of the term ‘worked’ see the HS Explanatory Notes to heading No 9601,
second  paragraph,  which  apply,  mutatis  mutandis.

Agglomerated meerschaum and agglomerated amber presented in the form of plates, rods,
sticks  and  similar  forms,  not  further  worked  than  simply  moulded,  fall  within  heading
No  2530.

9603

Brooms,  brushes  (including  brushes  constituting  parts  of  machines,  appliances  or
vehicles),  hand-operated  mechanical  floor  sweepers,  not  motorized,  mops  and
feather  dusters;  prepared  knots  and  tufts  for  broom  or  brush  making;  paint  pads
and  rollers;  squeegees  (other  than  roller  squeegees)

9603 10 00

Brooms and brushes, consisting of twigs or other vegetable materials bound together, with
or  without  handles

See  the  HS  Explanatory  Notes  to  heading  No  9603,  (A).

9603 21 00
to
9603 29 90

Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet
brushes  for  use  on  the  person,  including  such  brushes  constituting  parts  of  appliances

Eyelash  brushes  generally  consist  of  several  tufts  of  hair  mounted  at  right  angles  to  the
handle.

Clothes  brushes  and  shoe  brushes  are  not  included  in  these  subheadings  (subheading
9603 90 91).

9603 40 90

Paint  pads  and  rollers

See  the  HS  Explanatory  Note  to  heading  No  9603,  (F),  first  two  paragraphs.

9603 90 10

Hand-operated  mechanical  floor  sweepers,  not  motorized

See  the  HS  Explanatory  Notes  to  heading  No  9603,  (C).

9606

Buttons,  press-fasteners,  snap-fasteners  and  press-studs,  button  moulds  and  other
parts  of  these  articles;  button  blanks

9606 30 00

Button  moulds  and  other  parts  of  buttons;  button  blanks

See  the  HS  Explanatory  Notes  to  heading  No  9606,  fourth  paragraph,  (1),  (2)  and  (3).

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9608

9608 10 10
to
9608 10 99

9608 31 00
to
9608 39 90

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Ball  point  pens;  felt-tipped  and  other  porous-tipped  pens  and  markers;  fountain
pens,  stylograph  pens  and  other  pens;  duplicating  stylos;  propelling  or  sliding
pencils;  pen-holders,  pencil-holders  and  similar  holders;  parts  (including  caps  and
clips)  of  the  foregoing  articles,  other  than  those  of  heading  No  9609

Ball  point  pens

See  the  HS  Explanatory  Notes  to  heading  No  9608,  (1).

Articles  falling  within  these  subheadings  may  incorporate  an  electronic  timepiece  (usually
with  a  digital  display).

Fountain  pens,  stylograph  pens  and  other  pens

See  the  HS  Explanatory  Notes  to  heading  No  9608,  (3).

9608 40 00

Propelling  or  sliding  pencils

See  the  HS  Explanatory  Notes  to  heading  No  9608,  (5).

9608 91 00

Pen  nibs  and  nib  points

This  subheading  also  covers  heads  for  special  pens  used  with  stencils.

9608 99 92
and
9608 99 98

Other

These  subheadings  include  balls  for  ball-point  pens;  they  are  usually  made  of  tungsten
carbide but also of other metals (excluding those of steel, heading No 7326 or 8482) and
range  from  0,6  to  1,25  mm  in  diameter.

However, balls for pen nibs and nib points fall within subheading 9608 91 00 irrespective
of  their  material  (see  the  HS  Explanatory  Notes  to  heading  No  9608,  parts).

9609

Pencils  (other  than  pencils  of  heading  No  9608),  crayons,  pencil  leads,  pastels,
drawing  charcoals,  writing  or  drawing  chalks  and  tailors’  chalks

9609 10 10
and
9609 10 90

Pencils  and  crayons,  with  leads  encased  in  a  rigid  sheath

See  the  HS  Explanatory  Notes  to  heading  No  9609,  first  paragraph,  (B).

9609 20 00

Pencil  leads,  black  or  coloured

See  the  HS  Explanatory  Notes  to  heading  No  9609,  third  paragraph,  (7).

9612

9612 10 10
to
9612 10 80

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions,
whether or not on spools or in cartridges; ink-pads, whether or not inked, with or
without  boxes

Ribbons

See  the  HS  Explanatory  Notes  to  heading  No  9612,  first  paragraph,  (1).

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425

9612 20 00

Ink-pads

See  the  HS  Explanatory  Notes  to  heading  No  9612,  first  paragraph,  (2).

9613

9614

Cigarette  lighters  and  other  lighters,  whether  or  not  mechanical  or  electrical,  and
parts  thereof  other  than  flints  and  wicks

This  heading  includes  lighters  incorporating  an  electronic  mini-calculator  and/or  an
electronic timepiece.

Smoking  pipes  (including  pipe  bowls)  and  cigar  or  cigarette  holders,  and  parts
thereof

9614 20 20

Roughly  shaped  blocks  of  wood  or  root,  for  the  manufacture  of  pipes

See  the  HS  Explanatory  Notes  to  heading  No  9614,  first  paragraph,  (4).

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EN

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15.9.98

SECTION  XXI

WORKS  OF  ART,  COLLECTORS’  PIECES  AND  ANTIQUES

CHAPTER  97

WORKS  OF  ART,  COLLECTORS’  PIECES  AND  ANTIQUES

9705 00 00

Collections  and  collectors’  pieces  of  zoological,  botanical,  mineralogical,  anatomical,
historical,  archaeological,  palaeontological,  ethnographic  or  numismatic  interest

1. This  heading  includes  motor  vehicles  as  collectors’  pieces  of  historical  interest  if  they
meet  the  criteria  set  out  in  the  judgment  of  the  Court  of  Justice  of  the  European
Communities  in  Case  No  C 200/84,  and  therefore:

— possess  a  certain  scarcity  value,

— are  not  normally  used  for  their  original  purpose,

— are  the  subject  of  special  transactions  outside  the  normal  trade  in  similar  utility

articles,

— are  of  high  value,  and

— illustrate  a  significant  step  in  the  evolution  of  human  achievements  or  a  period  of

that  evolution.

In  view  of  the  fact  that  a  motor  vehicle  is  basically  a  utility  article  with  a  relatively
short  life,  and  subject  to  constant  technical  development,  then  the  foregoing
preconditions  underlying  the  above  judgments,  in  so  far  as  they  are  not  obviously
contradicted  by  the  facts,  can  be  taken  to  apply  in  respect  of:

— vehicles in their original state, without substantial changes to the chassis, steering or
braking  system,  engine,  etc.,  at  least  30  years  old  and  of  a  model  or  type  which  is
no  longer  in  production,

— all  vehicles  manufactured  before  1950,  even  if  not  in  running  order.

2.

It  also  includes  as  collectors’  pieces  of  historical  interest:

(a) motor  vehicles,  irrespective  of  their  date  of  manufacture,  which  can  be  proved  to

have  been  used  in  the  course  of  an  historic  event;

(b) motor  racing  vehicles,  which  can  be  proved  to  be  designed,  built  and  used  solely
for  competition  and  have  scored  significant  sporting  successes  at  prestigeous
national  or  international  events.

Proof  can  be  supplied  by  appropriate  documentation,  for  example,  reference  books  or
specialized  literature,  or  by  opinions  from  recognized  experts.

3. The  above  Explanatory  Notes  apply,  mutatis  mutandis,  to  motor-cycles.

4. Replicas  which  do  not  fulfil  the  abovementioned  criteria  are  excluded.