CELEX: 31991R2587
Language: en
Date: 1991-07-26 00:00:00
Title: Commission Regulation (EEC) No 2587/91 of 26 July 1991 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the common customs tariff

Avis juridique important

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31991R2587

Commission Regulation (EEC) No 2587/91 of 26 July 1991 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the common customs tariff  

Official Journal L 259 , 16/09/1991 P. 0001 - 0697

COMMISSION REGULATION (EEC) No  2587/91  of 26  July 1991 amending  Annex I to Council Regulation (EEC) No  2658/87 on the tariff and statistical nomenclature and on  the Common Customs TariffTHE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Regulation (EEC) No  2658/87 of 23  July 1987 on the tariff and  statistical nomenclature and on the Common Customs Tariff (), and in particular Articles  9 and 12  thereof,  Whereas Regulation (EEC) No  2658/87 established a goods nomenclature, hereinafter called the  'combined nomenclature`, to meet, at one and the same time, the requirements both of the Common  Customs Tariff and of the external trade statistics of the Community;  Whereas it is necessary to amend the combined nomenclature to take account of :  - changes in requirements relating to statistics or commercial policy, - changes in the harmonized system nomenclature, - the need to align or clarify texts;  Whereas the measures provided for in this Regulation are in accordance with the opinion of the  Nomenclature Committee;  Whereas Article 12 of Regulation (EEC) No  2658/87 provides for the Commission to adopt each year  by means of a Regulation, to apply from 1  January of the following year, a complete version of the  combined nomenclature together with the corresponding autonomous and conventional rates of duty of  the Common Customs Tariff, as it results from measures adopted by the Council or by the Commission  (),  HAS ADOPTED THIS REGULATION :   Article 1  Annex I to Regulation (EEC) No  2658/87 is hereby replaced by  the Annex to this Regulation.  Article 2   This Regulation shall enter into force on 1   January 1992.  This Regulation shall be binding in its entirety and directly applicable in all  Member States.  Done at Brussels, 26   July 1991.  For the Commission  Christiane SCRIVENER Member of the Commission  }() OJ No   L  256, 7. 9. 1987, p.  1.   }() Incorporated in the Annex to this Regulation are amendments resulting from the adoption of the  following measures :  - Commission Regulation (EEC) No  2943/90 of 11  October 1990 (OJ No  L  281, 12. 10. 1990, p.   2),  - Council Regulation (EEC) No  3274/90 of 8  November 1990 (OJ No  L  315, 15. 11. 1990, p.  2),  - Council Regulation (EEC) No  283/91 of 4  February 1991 (OJ No  L  35, 7. 2. 1991, p.  1),  - Commission Regulation (EEC) No  315/91 of 7  February 1991 (OJ No  L  37, 9. 2. 1991, p.  24),  - Commission Regulation (EEC) No  1056/91 of 25  April 1991 (OJ No  L  107, 27. 4. 1991, p.  10),  - Commission Regulation (EEC) No  2242/91 of 26  July 1991 (OJ No  L  204, 27. 7. 1991, p.  21).  I   ANNEX I COMBINED NOMENCLATURE  SECTION I GENERAL RULES      PART ONE  PRELIMINARY PROVISIONS A. General rules for the interpretation of the combined nomenclature  Classification of goods in the combined nomenclature shall be governed by the following principles  :  1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for  legal purposes, classification shall be determined according to the terms of the headings and any  relative section or chapter notes and, provided such headings or notes do not otherwise require,  according to the following provisions. 2. (a) Any reference in a heading to an article shall be taken to include a reference to that  article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article  has the essential character of the complete or finished article. It shall also be taken to include  a reference to that article complete or finished (or falling to be classified as complete or  finished by virtue of this rule), presented unassembled or disassembled.  (b) Any reference in a heading to a material or substance shall be taken to include a reference to  mixtures or combinations of that material or substance with other materials or substances. Any  reference to goods of a given material or substance shall be taken to include a reference to goods  consisting wholly or partly of such material or substance. The classification of goods consisting  of more than one material or substance shall be according to the principles of rule  3. 3. When by application of rule  2 (b) or for any other reason, goods are prima facie classifiable  under two or more headings, classification shall be effected as follows  :  (a) The heading which provides the most specific description shall be preferred to headings  providing a more general description. However, when two or more headings each refer to part only of  the materials or substances contained in mixed or composite goods or to part only of the items in a  set put up for retail sale, those headings are to be regarded as equally specific in relation to  those goods, even if one of them gives a more complete or precise description of the goods.  (b) Mixtures, composite goods consisting of different materials or made up of different  components, and goods put up in sets for retail sale, which cannot be classified by reference to 3   (a), shall be classified as if they consisted of the material or component which gives them their  essential character in so far as this criterion is applicable.  (c) When goods cannot be classified by reference to 3  (a) or (b), they shall be classified under  the heading which occurs last in numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under  the heading appropriate to the goods to which they are most akin. 5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods  referred to therein :  (a) Camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases  and similar containers, specially shaped or fitted to contain a specific article or set of  articles, suitable for long-term use and presented with the articles for which they are intended,  shall be classified with such articles when of a kind normally sold therewith. This rule does not,  however, apply to containers which give the whole its essential character.  (b) Subject to the provisions of rule 5  (a) above, packing materials and packing containers ()  presented with the goods therein shall be classified with the goods if they are of a kind normally  used for packing such goods. However, this provision is not binding when such packing materials or  packing containers are clearly suitable for repetitive use. 6. For legal purposes, the classification of goods in the subheadings of a heading shall be  determined according to the terms of those subheadings and any related subheading notes and mutatis  mutandis to the above rules, on the understanding that only subheadings at the same level are  comparable. For the purposes of this rule the relative section and chapter notes also apply, unless  the context otherwise requires. B. General rules concerning duties 1. The customs duties applicable to imported goods originating  in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with  which the European Economic Community has concluded agreements containing the most-favoured-nation  tariff clause shall be the conventional duties shown in column  4 of the schedule of duties. Unless  the context otherwise requires, these conventional duties are applicable to goods, other than those  referred to above, imported from any third country.  The autonomous duties shown in column  3 are applicable  :   P when they are less than the conventional duties,  or  P when no conventional duty exists, in which case a dash is shown in column  4. 2. Paragraph  1 shall not apply where special autonomous customs duties are provided for in respect  of goods originating in certain countries or where preferential customs duties are applicable in  pursuance of agreements. 3. Paragraphs  1 and  2 shall not preclude the Member States from applying customs duties other  than those of the Common Customs Tariff where the application of such other duties is justified by  Community law. 4. The duties expressed as percentage rates in columns  3 and 4 are ad valorem duties. 5. The symbol 'AGR` appearing in column  3 opposite certain headings or subheadings denotes that  the goods concerned are subject to levies.  When the customs duty is followed by the sign  '+` and the symbol 'AGR` for example '16  + AGR`,  the goods are subject to both duty and levy.  When the customs duty is followed by the symbol '(AGR)`, for example '20  (AGR)`, the figure 20  refers to a rate of duty made obsolete by the introduction of the levy system. 6. The symbol 'MOB` in columns 3 and 4 denotes that the goods concerned are chargeable with a  'variable component` determined under the regulations relating to trade in certain goods processed  from agrícultural products. 7. The symbol 'AD S/Z` or 'AD F/M` in column  4 in Chapters  17 to 19 and 21 indicates that the  maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of  sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in  certain processed agricultural products. 8. The symbol 'AD S/Z` in column  4 in Chapters  8 and 20 indicates that the Community reserves the  right to charge, over and above the bound duty, an additional duty on sugar corresponding to the  duty payable on imported sugar and applicable to the quantity of various sugars contained in this  product in excess of the percentage by weight laid down in the additional note to Chapter  8 and in  additional notes  3 and 5 to Chapter  20, or, in respect of products falling within heading Nos   0811 and 2006 to 2008 which exceed 13 % by weight. 9. In heading No  2008, column  4, the symbol '2 AD S/Z` indicates that the applicable rate of the  additional duty on sugar is fixed at a standard rate of 2 % of the customs value of the goods. C. General rules applicable both to nomenclature and to duties 1. Unless provided otherwise, the  provisions relating to customs value shall be applied to determine, in addition to the value for  the assessment of ad valorem customs duties, the values by reference to which the scope of certain  headings or subheadings is defined. 2. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to  which the scope of certain headings or subheadings is defined, shall be taken to be  :  (a) in the case of a reference to 'gross weight`, the aggregate weight of the goods and of all the  packing materials and packing containers;  (b) in the case of a reference to 'net weight` or simply to 'weight` without qualification, the  weight of the goods themselves without packing materials and packing containers of any kind. 3. Pursuant to the first subparagraph of Article  2  (2) of Regulation (EEC) No  2779/78 (), the  equivalent in national currencies of the ecu by reference to which certain specific customs duties  are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be  that obtaining on the first working day of October 1990 to be published in the 'C` series of the  Official Journal of the European Communities.  However, where a change in the bilateral central rate of one or more national currencies occurs  the provisions of Article  2 (3) of the abovementioned Regulation shall apply.  SECTION II SPECIAL PROVISIONS A. Goods for certain categories of ships,  boats and other vessels and for drilling or production platforms 1. Customs duties shall be  suspended in respect of goods intended for incorporation in the ships, boats or other vessels  listed in the following schedule, for the purposes of their construction, repair, maintenance or  conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other  vessels.         >TABLE>   2. Customs duties shall be suspended in respect of :  (a) goods intended for incorporation in drilling or production platforms :  (1) fixed, subheading ex  8430 49 00 operating in the territorial sea of Member States,  (2) or floating or submersible, subheading 8905 20 00, for the purposes of their construction,  repair, maintenance or conversion, and in respect of goods intended for equipping the said  platforms.  Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of  machines and apparatus which do not affect permanently, and are not integral parts of the platforms  and which are used on board for the construction, repair, maintenance, conversion or equipping of  these platforms are regarded also as being used for incorporation in drilling or production  platforms;  (b) tubes, pipes, cables and their connection pieces, linking these drilling or production  platforms to the mainland. 3. The suspensions shall be subject to conditions laid down in the relevant Community provisions  with a view to customs control of the use of such goods. B. Civil aircraft and goods for use in civil aircraft 1. Relief from customs duty is provided for   :   P civil aircraft,   P certain goods for use in civil aircraft and for incorporation therein in the course of their  manufacture, repair, maintenance, rebuilding, modification or conversion,   P ground flying-trainers and their parts, for civil use.  These goods are covered by subheading () with a footnote reference in the following terms  :  Entry under this subheading is subject to conditions laid down in the relevant Community  provisions. See also Section  II, paragraph  B, of the Preliminary Provisions. 2. For the purposes of paragraph  1, 'civil aircraft` means aircraft other than aircraft used in  military or similar services in the Member States which carry a military or non-civil  registration. 3. For the application of pargraph  1, second indent, the expression 'for use in civil aircraft` in  all relevant subheadings () shall include goods for use in ground flying trainers for civil use. C. Standard rate of duty 1. Customs duty shall be charged at the flat rate of 10 % ad valorem on  goods  :   P contained in consignments sent by one private individual to another,  or  P contained in travellers` personal luggage,  provided that such importations are not of a commercial nature.  This flat rate 10 % customs duty shall apply provided that the value of the goods subject to  import duty does not exceed ECU  200 per consignment or per traveller.  Such flat rate assessment shall not apply to goods falling within Chapter  24 which are contained  in a consignment or in travellers` personal luggage in amounts exceeding those laid down in Article   31 or in Article  46 of Regulation (EEC) No  918/83 (), as last amended by Regulation (EEC) No   1315/88 (). 2. Importations shall be treated as not being of a commercial nature if  :  (a) in the case of goods contained in consignments sent by one private individual to another, such  consignments :   P are of an occasional nature,   P contain goods exclusively for the personal use of the consignee or his family; which do not by  their nature or quantity reflect any commercial interest,   P are sent to the consignee by the consignor free of payment of any kind;  (b) in the case of goods contained in travellers` personal luggage, they :   P are of an occasional nature,  and  P consist exclusively of goods for the personal use of the travellers or their families, or  of goods intended as presents; the nature and quantity of such goods must not be such as might  indicate that they are being imported for commercial reasons. 3. The flat rate of customs duty shall not apply to goods imported under the conditions set out in  paragraphs  1 and 2 if the person entitled has, before the said flat rate is applied to them,  requested that they be subject to the customs duties appropriate to them. All the goods making up  the consignment shall then be subject to the import duties which are appropriate to them, without  prejudice to the duty-free admission provided for pursuant to Articles  29 to 31 and 45 to 49 of  Regulation (EEC) No  918/83.  For the purposes of the first subparagraph, import duties shall mean both customs duties and  charges having equivalent effect and agricultural levies and other import charges provided for  under the common agricultural policy or under specific arrangements applicable to certain goods  resulting from the processing of agricultural products. 4. Member States may round off the amount in national currencies resulting from the conversion of  the sum of ECU  200. 5. Member States may maintain unchanged the equivalent in national currency of the sum of ECU  200  if, at the time of the annual adjustment provided for in the first paragraph of Article  2 (2) of  Regulation (EEC) No  2779/78, as last amended by Regulation (EEC) No  289/84 (), the conversion of  this amount, before the rounding off provided for in paragraph  4, results in a change of less than  5 % in the equivalent in national currency, or in a reduction thereof. D. Containers and packing materials The following provisions are applicable to the containers and  packing materials referred to in general interpretative rule  5 (a) and (b) and put into free  circulation at the same time as the goods which they contain or with which they are presented. 1. When the containers and packing materials are classified with the goods in accordance with the  provisions of general interpretative rule  5, they shall be :  (a) chargeable at the same rate of customs duty as the goods :   P where such goods are subject to an ad valorem customs duty, or  P where they are to be  included in the dutiable weight of the goods;  (b) admitted free of customs duties :   P where the goods are free of customs duty, or  P where the goods are dutiable otherwise than by  reference to weight or value, or  P where the weight of the containers and packing materials is  not to be included in the dutiable weight of the goods. 2. Where containers and packing materials covered by the provisions of paragraphs  1 (a) and (b)  above contain or are presented with goods of several different tariff descriptions, the weight and  value of the containers and packing materials shall, for the purpose of determining their dutiable  weight or value, be apportioned between all the goods contained, in proportion to the weight or  value of those goods.    SIGNS, ABBREVIATIONS AND SYMBOLS             Refers to new code numbers©  Refers to code numbers used the previous year but with differing coverageAD F/M Additional duty on  flourAD S/Z Additional duty on sugarAGR Levyb/f Bottle flaskKbit 1 024 bitskg/br Kilogram,  grosskg/net Kilogram, netMAX MaximumMbit 1 048 576 bitsMIN MinimumMOB Variable component    SUPPLEMENTARY UNITS BRT Gross registered tonne (2 8316  m3<?@N}>)c/k Carats (1  metric carat=2×10 P4<?@N}> kg)ce/el Number of cellsct/l Carrying capacity in tonnes ()g Gramgi  F/S Gram of fissile isotopeskg H2O2 Kilogram of hydrogen peroxidekg K2O Kilogram of potassium  oxidekg KOH Kilogram of potassium hydroxide (caustic potash)kg N Kilogram of nitrogenkg NaOH  Kilogram of sodium hydroxide (caustic soda)kg P2O5 Kilogram of phosphorus pentoxide (phosphoric  anhydride)kg 90 % sdt Kilogram of substance 90 % drykg U Kilogram of uranium1 000 kWh 1 000  kilowatt hoursl Litrel alc. 100 % Litre pure (100 %) alcoholm Metrem2<?@N}> Square  metrem3<?@N}> Cubic metre1 000 m3<?@N}> 1 000 cubic metrespa Number of pairsp/st Number of  items100 p/st Hundred items1 000 p/st Thousand itemsTJ Terajoule (gross calorific value)      PART TWO SCHEDULE OF CUSTOMS DUTIES SECTION ILIVE ANIMALS; ANIMAL  PRODUCTSNotes1. Any reference in this section to a particular genus or species of an animal,  except where the context otherwise requires, includes a reference to the young of that genus or  species.2. Except where the context otherwise requires, throughout the nomenclature any reference  to 'dried` products also covers products which have been dehydrated, evaporated or  freeze-dried.CHAPTER 1LIVE ANIMALSNote1. This chapter covers all live animals except : (a) fish and  crustaceans, molluscs and other aquatic invertebrates, of heading No  0301, 0306 or 0307; (b)  cultures of micro-organisms and other products of heading No  3002; and (c) animals of heading No   9508. >TABLE>CHAPTER 2MEAT AND EDIBLE MEAT OFFALNote1. This chapter does not cover : (a)  products of the kinds described in heading Nos  0201 to 0208 or 0210, unfit or unsuitable for human  consumption; (b) guts, bladders or stomachs of animals (heading No 0504) or animal blood (heading  No 0511 or 3002); or (c) animal fat, other than products of heading No 0209 (Chapter   15).Additional notes1.  A. The following expressions shall have the meanings hereunder assigned to  them : (a) 'Carcases of bovine animals`, for the purposes of subheadings 0201 10 and 0202 10, whole  carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with  or without the heads, with or without the feet and with or without the other offals attached. Where  carcases are imported without the heads, the latter must have been separated from the carcase at  the atloido-occipital joint. When imported without the feet, the latter must have been cut off at  the carpo-metacarpal or tarso-metatarsal joints; 'carcase` shall include the front part of the  carcase comprising all the bones and the scrag, neck and shoulder having more than 10  pairs of  ribs. (b) 'Half-carcases of bovine animals`, for the purposes of subheadings 0201 10 and 0202 10,  the product resulting from the symmetrical division of the whole carcase through the centre of each  cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the  ischio-pubeic symphysis; 'half-carcase` shall include the front part of the half-carcase comprising  all the bones and the scrag, neck and shoulder having more than 10  ribs. (c) 'Compensated  quarters`, for the purposes of subheadings 0201 20 21, 0201 20 29 and 0202 20 10 : portions  composed of either : - forequarters comprising all the bones and the scrag, neck and shoulder, and  cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut  at the third rib, or - forequarters comprising all the bones and the scrag, neck and shoulder, and  cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising  all the bones and the thigh and sirloin, and cut at the eighth cut rib. The forequarters and the  hindquarters constituting 'compensated quarters` must be imported at the same time and in equal  numbers, and the total weight of the forequarters must be the same as that of the hindquarters;  however, a difference between the weights of the two parts of the consignment is allowed provided  that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters). (d)  'Unseparated forequarters`, for the purposes of subheadings 0201 20 31, 0201 20 39 and 0202 20 30 :  the front part of a carcase comprising all the bones and the scrag, neck and shoulder, with a  minimum of four pairs of ribs and a maximum of 10  pairs of ribs (the first four pairs of ribs must  be whole, the others may be cut) with or without the thin flank. (e) 'Separated forequarters`, for  the purposes of subheadings 0201 20 31, 0201 20 39 and 0202 20 30 : the front part of a  half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs  and a maximum of 10  ribs (the first four ribs must be whole, the others may be cut) with or  without the thin flank. (f) 'Unseparated hindquarters`, for the purposes of subheadings 0201 20 51,  0201 20 59 and 0202 20 50 : the rear part of a carcase comprising all the bones and the thigh and  sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without  the shank and with or without the thin flank. (g) 'Separated hindquarters`, for the purposes of  subheadings 0201 20 51, 0201 20 59 and 0202 20 50 : the rear part of a half-carcase comprising all  the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut  ribs, with or without the shank and with or without the thin flank. (h)  11. 'Crop` and 'chuck and  blade` cuts, for the purposes of subheading 0202 30 50 : the dorsal part of the forequarter,  including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs  and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins  the first sternal segment to the point of reflection of the diaphragm on the tenth rib. 22.  'Brisket` cut, for the purposes of subheading 0202 30 50 : the lower part of the forequarter  comprising the brisket navel end and the brisket point end. B. In determining the number of whole  or cut ribs referred to in paragraph 1 A, only those attached to the backbone shall be taken into  consideration.2.  A. The following expressions shall have the meanings hereunder assigned to them :  (a) 'Carcases or half-carcases`, for the purposes of subheadings 0203 11 10 and 0203 21 10 :  slaughtered pigs in the form of carcases of domestic swine which have been bled and eviscerated and  from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases  by division through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the  centre of the sternum and the ischio-pubic symphysis. These carcases and half-carcases may be with  or without head, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without  spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders  (mammary glands). (b) 'Hams` (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210  11 11 and 0210 11 31 : the posterior (caudal) part of the half-carcase including bones, with or  without foot, shank, rind or subcutaneous fat. The ham (leg) is separated from the rest of the  half-carcase so that it includes, at most, the last lumbar vertebra. (c) 'Fore-ends`, for the  purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60 : the anterior (cranial)  part of the half-carcase without the head, including bones, with or without foot, shank, rind or  subcutaneous fat. The fore-end is separated from the rest of the half-carcase so that it includes,  at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not  containing the blade-bone and attached muscles, (neck-end in fresh or collar in salted condition),  is considered a cut of the loin, when it is separated from the lower (ventral) part of the  fore-end, at most by a cut just below the vertebral column. (d) 'Shoulders`, for the purposes of  subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39 : the lower part of the fore-end  whether or not containing the blade-bone and attached muscles, including bones, with or without  foot, shank, rind or subcutaneous fat. The blade-bone and attached muscles presented separately  shall remain classified in this subheading as a part of the shoulder. (e) 'Loins`, for the purposes  of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70 : the upper part of the  half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones,  with or without the tenderloin, blade-bone, subcutaneous fat or rind. The loin is separated from  the lower part of the half-carcase by a cut just below the vertebral column. (f) 'Bellies`, for the  purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19 : the lower part of the  half-carcase situated between the ham (leg) and the shoulder, commonly known as 'streaky`, with or  without bones, but with the rind and the subcutaneous fat. (g) 'Bacon sides`, for the purposes of  subheading 0210 19 10 : the pig half-carcase without the head, cheek, chap, feet, tail, flare fat,  kidney, tenderloin, blade bone, sternum, vertebral column, pelvic bone and diaphragm. (h)  'Spencers`, for the purposes of subheading 0210 19 10 : the bacon side without the ham, whether or  not boned. (ij) 'Three-quarter sides`, for the purposes of subheading 0210 19 20 : the bacon side  without the fore-end, whether or not boned. (k) 'Middles`, for the purposes of subheading 0210 19  20 : the bacon side without the ham and the fore-end, whether or not boned. The subheading also  includes cuts of middles containing tissue of loin and belly in natural proportion to the entire  middles. B. The parts of the cuts defined in paragraph  2 A (f) fall within the same subheadings  only if they contain rind and subcutaneous fat. If the cuts falling within subheadings 0210 11 11  and 0210 11 19 as well as 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a  bacon side from which the bones indicated under paragraph 2 A (g) have already been removed, the  lines of cutting shall follow those defined under paragraph 2 A (b), (c) and (d) accordingly; in  any case, these cuts or parts thereof shall contain bones. C. Subheadings 0206 30 31, 0206 49 91  and 0210 90 39, shall include, in particular, heads or halves of heads of domestic swine, with or  without the brains, cheeks or tongues, and parts thereof. The head is separated from the rest of  the half-carcase by a straight cut parallel to the cranium. The cheeks, snouts and ears as well as  the meat attached to the head, particularly to the rear part (including the chaps), are considered  parts of heads. The boneless meat of the fore-end (including the jowl) fall within subheading 0203  19 55, 0203 29 55, 0210 19 51 or 0210 19 81 as the case may be. D. For the purposes of subheadings  0209 00 11 and 0209 00 19, 'subcutaneous pig fat` shall have the meaning of the fatty tissue which  accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from  which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.  Those subheadings also include subcutaneous pig fat from which the rind has been removed. E. For  the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89,  products in which the water/protein ratio in the meat (nitrogen content ×6,25) is 2,8 or less shall  be considered as 'dried or smoked`. The nitrogen content shall be determined according to ISO  method 937-1978.3.  A. For the purposes of heading No 0204, the following expressions shall have  the meanings hereunder assigned to them : (a) 'Carcases`, for the purposes of subheadings 0204 10,  0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51 : whole carcases of the slaughtered animals  after having been bled, eviscerated and skinned, imported with or without the heads, with or  without the feet and with or without the other offals attached. Where carcases are imported without  the heads, the latter must have been separated from the carcase at the atloido-occipital joint.  When imported without the feet, the latter must have been cut off at the carpo-metacarpal or  tarso-metatarsal joints. (b) 'Half-carcases`, for the purposes of subheadings 0204 10, 0204 21,  0204 30, 0204 41 , 0204 50 11 and 0204 50 51 : the product resulting from the symmetrical division  of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and  through the centre of the sternum and of the ischio-pubic symphysis. (c) 'Short-forequarters`, for  the purposes of the subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53 : the anterior  part of the carcase with or without the breast including all the bones and the shoulders, scrag and  middle neck, cut at right angles to the backbone with a minimum of five and a maximum of seven  pairs of whole or cut ribs. (d) 'Short-forequarters`, for the purposes of subheadings 0204 22 10,  0204 42 10, 0204 50 13 ans 0204 50 53 : the anterior part of the half-carcase with or without the  breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles to the  backbone with a minimum of five and a maximum of seven whole or cut ribs. (e) 'Chines and/or best  ends`, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55 : the  remaining part of the carcase after the legs and short forequarters have been removed with or  without the kidneys; the chines when separated from the best ends must include a minimum of five  lumbar vertebrae; the best ends when separated from the chines must include a minimum of five pairs  of whole or cut ribs. (f) 'Chine and/or best end`, for the purposes of subheadings 0204 22 30, 0204  42 30, 0204 50 15 and 0204 50 55 : the remaining part of the half-carcase after the legs and short  forequarters have been removed with or without the kidney; the chine when separated from the best  end must include a minimum of five lumbar vertebrae; the best end when separated from the chine  must include a minimum of five whole or cut ribs. (g) 'Legs`, for the purposes of subheadings 0204  22 50, 0204 42 50, 0204 50 19 and 0204 50 59 : the rear part of the carcase comprising all the  bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under  the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic  symphysis. (h) 'Legs`, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204  50 59 : the rear part of the half-carcase comprising all the bones and the leg cut at right-angles  to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra  through the ilium anterior to the ischio-pubic symphysis. B. In determining the number of whole or  cut ribs referred to in paragraph 3 A, only those attached to the backbone shall be taken into  consideration.4. For the purposes of subheadings 0207 39 81 and 0207 43 71, 'goose or duck  paletots` shall be taken to mean geese or ducks plucked and completely drawn, without heads or  feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs,  tibias and humeri.5. In accordance with Regulation (EEC) No  3324/80, the import duty applicable to  mixtures falling within this chapter shall be calculated as follows : (a) In mixtures where one of  the components represents at least 90 % by weight, the rate applicable to that component applies.  (b) In other mixtures, the rate applicable shall be that of the component which results in the  highest amount of import duty.6.  (a) Uncooked seasoned meats fall within Chapter  16. 'Seasoned  meat` shall be uncooked meat that has been seasoned either in depth or over the whole surface of  the product with seasoning either visible to the naked eye or clearly distinguishable by taste. (b)  Products falling within heading No  0210 to which seasoning has been added during the process of  preparation remain classified therein provided that the addition of seasoning has not changed their  character.7.  (a) For the purposes of subheadings 0207 39 13 to 0207 39 23, 0207 39 33 to 0207 39  45, 0207 39 57 to 0207 39 77, 0207 41 11 to 0207 41 51, 0207 42 11 to 0207 42 59 and 0207 43 21 to  0207 43 63, 'poultry cuts, unboned (bone-in)`, shall be taken to mean the cuts specified therein,  including all bones. (b) Poultry cuts as referred to in (a) which have been partly boned shall fall  within subheading 0207 39 25, 0207 39 47, 0207 39 83, 0207 41 71, 0207 42 71 or 0207 43 81. >TABLE>CHAPTER 3FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATESNotes1.  This chapter does not cover : (a) marine mammals (heading No  0106) or meat thereof (heading No   0208 or  0210); (b) fish (including livers and roes thereof) or crustaceans, molluscs or other  aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their  species or their condition (Chapter  5); flours, meals or pellets of fish or of crustaceans,  molluscs or other aquatic invertebrates, unfit for human consumption (heading No  2301); or (c)  caviar or caviar substitutes prepared from fish eggs (heading No  1604).2. In this chapter the term  'pellets` means products which have been agglomerated either directly by compression or by the  addition of a small quantity of binder. >TABLE>CHAPTER 4DAIRY PRODUCE; BIRDS` EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL  ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDNotes1. The expression 'milk` means full cream milk or  partially or completely skimmed milk.2. Products obtained by the concentration of whey and with the  addition of milk or milkfat are to be classified as cheese in heading No  0406 provided that they  have the three following characteristics : (a) a milkfat content, by weight of the dry matter, of 5   % or more; (b) a dry matter content, by weight, of at least 70  % but not exceeding 85  %; and (c)  they are moulded or capable of being moulded.3. This chapter does not cover : (a) products obtained  from whey, containing by weight more than 95  % lactose, expressed as anhydrous lactose calculated  on the dry matter (heading No  1702); or (b) albumins (including concentrates of two or more whey  proteins, containing by weight more than 80  % whey proteins, calculated on the dry matter)  (heading No  3502) or globulins (heading No  3504).Subheading note1. For the purposes of subheading  0404 10, the expression 'modified whey` means products consisting of whey constituents, i.e., whey  from which all or part of the lactose, proteins or minerals have been removed, whey to which  natural whey constituents have been added, and products obtained by mixing natural whey  constituents.Additional notes1. For the purposes of calculating the fat content of products falling  within subheadings 0402 10 91, 0402 10 99, 0402 29 15 to 0402 29 99, 0402 99 11 to 0402 99 99, 0403  10 12 to 0403 10 16, 0403 10 32 to 0403 10 36, 0403 90 31 to 0403 90 39, 0403 90 61 to 0403 90 69  and 0404 90 51 to 0404 90 99, the weight of any added sugar shall be disregarded.2. The levy  applicable to mixtures falling within this chapter and composed of products classified within  subheading 0401 30, heading No  0402, subheading 0403 10 02 to 0403 10 36, 0403 90 11 to 0403 90  69, heading No  0404, 0405, 0406, subheading 1702 10 or 2106 90 51 shall be that applicable to the  ingredient which involves the higher or highest levy and which also forms at least 10  % by weight  of the mixture concerned. Where this method of assessing the levy cannot be applied, the levy to be  applied to such mixtures shall be that determined by the tariff classification of the mixtures. >TABLE>CHAPTER 5PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDNotes1.  This chapter does not cover : (a) edible products (other than guts, bladders and stomachs of  animals, whole and pieces thereof, and animal blood, liquid or dried); (b) hides or skins  (including furskins) other than goods of heading No 0505 and parings and similar waste of raw hides  or skins of heading No 0511 (Chapter 41 or 43); (c) animal textile materials, other than horsehair  and horsehair waste (Section XI); or (d) prepared knots or tufts for broom or brush making (heading  No 9603).2. For the purposes of heading No 0501, the sorting of hair by length (provided the root  ends and tip ends respectively are not arranged together) shall be deemed not to constitute  working.3. Throughout the nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros  horns and the teeth of all animals are regarded as 'ivory`.4. Throughout the nomenclature, the  expression 'horsehair` means hair of the manes or tails of equine or bovine animals. >TABLE>SECTION IIVEGETABLE PRODUCTSNote1. In this section the term  'pellets` means products which have been agglomerated either directly by compression or by the  addition of a binder in a proportion not exceeding 3 % by weight.CHAPTER 6LIVE TREES AND OTHER  PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGENotes1. Subject to the second  part of heading No  0601, this chapter covers only live trees and goods (including seedling  vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for  ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other  products of Chapter  7.2. Any reference in heading No 0603 or 0604 to goods of any kind shall be  construed as including a reference to bouquets, floral baskets, wreaths and similar articles made  wholly or partly of goods of that kind, account not being taken of accessories of other materials.  However, these headings do not include collages or similar decorative plaques of heading No  9701. >TABLE>CHAPTER 7EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERSNotes1. This chapter does  not cover forage products of heading No  1214.2. In heading Nos  0709 to 0712 the word 'vegetables`  includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea  mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley,  chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).3. Heading No  0712 covers all dried vegetables of the kinds falling within heading Nos  0701 to 0711, other than  : (a) dried leguminous vegetables, shelled (heading No 0713); (b) sweet corn in the forms specified  in heading Nos  1102 to 1104; (c) flour, meal, flakes, granules and pellets of potatoes (heading No   1105); (d) flour and meal of dried leguminous vegetables of heading No  0713 (heading No  1106).4.  However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are  excluded from this chapter (heading No 0904).Additional notes1. The expression 'cultivated  mushrooms`, as used in subheading 0709 51 10 shall be taken to apply only to the following  cultivated mushrooms of the Psalliota (Agaricus) species : hortensis, alba or bispora and  subedulis. Other species, including those cultivated artificially, (for example Rhodopaxillus nudus  and Polypurus tuberaster), fall within subheading 0709 51 90.2. For the purposes of subheading 0714  10 10 the expression 'pellets of flour and meal` means pellets of which, when dispersed in water,  at least 95  % by weight passes through a woven metal wire cloth sieve with an aperture of 2  mm,  calculated on the dry matter. >TABLE>CHAPTER 8EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUITS OR MELONSNotes1. This  chapter does not cover inedible nuts or fruits.2. Chilled fruits and nuts are to be classified  under the same headings as the corresponding fresh fruits and nuts.3. Dried fruit or dried nuts of  this chapter may be partially rehydrated, or treated for the following purposes : (a) for  additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the  addition of sorbic acid or potassium sorbate), (b) to improve or maintain their appearance (e.g.,  by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain  the character of dried fruit or dried nuts.Additional note1. The content of various sugars  expressed as sucrose (sugar content) of the products classified within this chapter corresponds to  the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex  to Regulation (EEC) No  543/86) at a temperature of 20 o<?@N}>C and multiplied by the factor 0,95. >TABLE>CHAPTER 9COFFEE, TEA, MATÉ AND SPICESNotes1. Mixtures of the products of heading  Nos  0904 to 0910 are to be classified as follows : (a) mixtures of two or more of the products of  the same heading are to be classified within that heading; (b) mixtures of two or more of the  products of different headings are to be classified within heading No  0910. The addition of other  substances to the products of heading Nos  0904 to 0910 (or to the mixtures referred to in  paragraph  (a) or (b) above) shall not affect their classification provided the resulting mixtures  retain the essential character of the goods of those headings. Otherwise such mixtures are not  classified within this chapter; those constituting mixed condiments or mixed seasonings are  classified within heading No  2103.2. This chapter does not cover cubeb pepper (Piper cubeba) or  other products of heading No  1211.Additional note1. The rate of duty applicable to mixtures  referred to in note  1  (a) above shall be the one applicable to the component having the highest  rate. >TABLE>CHAPTER 10CEREALSNotes1.  (a) The products specified in the headings of this  chapter are to be classified within those headings only if grains are present, whether or not in  the ear or on the stalk. (b) The chapter does not cover grains which have been hulled or otherwise  worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified  within heading No  1006.2. Heading No  1005 does not cover sweet corn (Chapter  7).Subheading  note1. The term 'durum wheat` means wheat of the species Triticum durum and the hybrids derived  from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes  as that species.Additional notes1. The following terms shall have the meanings hereunder assigned  to them : (a) 'round grain rice` (subheadings 1006 10 21, 1006 10 92, 1006 20 11, 1006 20 92, 1006  30 21, 1006 30 42, 1006 30 61 and 1006 30 92) : rice, the grains of which are of a length not  exceeding 5,2  mm and of a length/width ratio of less than 2; (b) 'medium grain rice` (subheadings  1006 10 23, 1006 10 94, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94)  : rice, the grains of which are of a length exceeding 5,2  mm but not exceeding 6,0  mm and of a  length/width ratio of less than 3; (c) 'long grain rice` (subheadings 1006 10 25, 1006 10 27, 1006  10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30  46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98) : rice, the grains of which are  of a length exceeding 6,0  mm; (d) 'paddy rice` (subheadings 1006 10 21, 1006 10 23, 1006 10 25,  1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96, 1006 10 98) : rice which has retained its husk  after threshing; (e) 'husked rice` (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17,  1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98) : rice from which only the husk has been  removed. Examples of rice falling within this definition are those with the commercial descriptions  'brown rice`, 'cargo rice`, 'loonzain` and 'riso sbramato`; (f) 'semi-milled rice` (subheadings  1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48)  : rice from which the husk, part of the germ and the whole or part of the outer layers of the  pericarp, but not the inner layers, have been removed; (g) 'wholly milled rice` (subheadings 1006  30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98) :  rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the  germ in the case of long or medium grain rice, and at least part thereof in the case of round grain  rice, have been removed, but in which longitudinal white striations may remain on not more than 10   % of the grains; (h) 'broken rice` (subheading 1006 40 00) : grain fragments the length of which  does not exceed three-quarters of the average length of the whole grain.2. Levies applicable to  mixtures of cereals : A. The levy applicable to mixtures composed of two of the cereals falling  within heading Nos 1001 to 1005 and 1007 and 1008 shall be that applicable : (a) to the component  cereal predominating by weight, when that cereal represents at least 90  % of the weight of the  mixture; (b) to the component cereal liable to the higher levy, when neither of the two component  cereals represents at least 90  % of the weight of the mixture. B. Where a mixture is composed of  more than two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008, and where  several cereals each represent more than 10  % of the weight of the mixture, the levy applicable to  the mixture shall be the highest of the levies applicable to such cereals, even when the amount of  the levy is the same for two or more of the cereals. Where a single cereal represents more than 10   % of the weight of the mixture, the levy to be applied shall be that applicable to such cereal. C.  The levy applicable to mixtures composed of the cereals falling within heading Nos 1001 to 1005,  1007 and 1008 and not governed by the above rules shall be the higher or highest of the levies  applicable to the cereals composing the mixture concerned, even when the amount of the levy is the  same for two or more of the cereals. D. The levy applicable to mixtures composed of one or more of  the cereals falling within heading Nos 1001 to 1005, 1007 and 1008 and of one or more of the  products falling within subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92,  1006 10 94, 1006 10 96, 1006 10 98, 1006 20, 1006 30 and 1006 40 00 shall be that applicable to the  component cereal or product liable to the higher or highest levy. E. The levy applicable to  mixtures composed of rice of subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10  92, 1006 10 94, 1006 10 96, 1006 10 98, 1006 20 and 1006 30, classifiable under several different  processing groups or stages, or of rice classifiable under one or more different processing groups  or stages and of broken rice, shall be that applicable : (a) to the component predominating by  weight, when that component represents at least 90  % of the weight of the mixture; (b) to the  component liable to the higher or highest levy, when no component represents at least 90  % of the  weight of the mixture. F. Where this method of assessing the levy cannot be applied, the levy to be  applied to such mixtures shall be that determined by the tariff classification of the mixtures. >TABLE>CHAPTER 11PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT  GLUTENNotes1. This chapter does not cover : (a) roasted malt put up as coffee substitutes (heading  No  0901 or 2101); (b) prepared flours, meals or starches of heading No  1901; (c) corn flakes and  other products of heading No  1904; (d) vegetables, prepared or preserved, of heading No 2001, 2004  or 2005; (e) pharmaceutical products (Chapter  30); or (f) starches having the character of  perfumery, cosmetic or toilet preparations (Chapter  33).2.  (A) Products from the milling of the  cereals listed in the table below fall within this chapter if they have, by weight on the dry  product : (a) a starch content (determined by the modified Ewers polarimetric method) exceeding  that indicated in column (2); and (b) an ash content (after deduction of any added minerals) not  exceeding that indicated in column  (3). Otherwise, they fall within heading No  2302. However,  germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No  1104. (B)  Products falling within this chapter under the above provisions shall be classified within heading  No  1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture  indicated in column (4) or  (5) is not less, by weight, than that shown against the cereal  concerned. Otherwise, they fall within heading No  1103 or 1104.               Cereal  Starch  content  Ash content  Rate of passage through a sieve with an aperture of  315 micrometres  (microns)  500 micrometres (microns)      (1)  (2)  (3)  (4)  (5)              Wheat and rye  45  % 2,5 % 80 % -     Barley  45 % 3   % 80 % -     Oats  45 % 5   % 80 % -     Maize (corn) and  grain sorghum  45 % 2   % - 90 %     Rice  45 % 1,6 % 80 % -     Buckwheat  45 % 4   % 80 % -      Other cereals  45 %  2   %  50 %  -   3. For the purposes of heading No  1103, the terms 'groats`  and 'meal` mean products obtained by the fragmentation of cereal grains, of which : (a) in the case  of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve  with an aperture of 2  mm; (b) in the case of other cereal products, at least 95 % by weight passes  through a woven metal wire cloth sieve with an aperture of 1,25  mm.Additional note1. In accordance  with Regulation (EEC) No  3324/80, the import duty applicable to mixtures falling within this  chapter shall be calculated as follows : (a) In mixtures where one of the components represents at  least 90 % by weight, the rate applicable to that component applies. (b) In other mixtures, the  rate applicable shall be that of the component which results in the highest amount of import duty. >TABLE>CHAPTER 12OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;  INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDERNotes1. Heading No 1207 applies inter alia to palm  nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds,  poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No  0801 or 0802  or to olives (Chapter  7 or  20).2. Heading No  1208 applies not only to non-defatted flours and  meals but also to flours and meals which have been partially defatted or defatted and wholly or  partially refatted with their original oils. It does not, however, apply to residues of heading Nos   2304 to 2306.3. For the purposes of heading No  1209, beet seeds, grass and other herbage seeds,  seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of  vetches (other than those of the species Vicia faba) or of lupines are to be regarded as 'seeds of  a kind used for sowing`.Heading No 1209 does not, however, apply to the following even if for  sowing : (a) leguminous vegetables or sweet corn (Chapter  7); (b) spices or other products of  Chapter  9; (c) cereals (Chapter  10); or (d) products of heading Nos  1201 to 1207 or 1211.4.  Heading No 1211 applies inter alia to the following plants or parts thereof : basil, borage,  ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading No 1211  does not, however, apply to : (a) medicaments of Chapter 30; (b) perfumery, cosmetic or toilet  preparations of Chapter 33; or (c) insecticides, fungicides, herbicides, disinfectants or similar  products of heading No 3808.5. For the purposes of heading No  1212, the term 'seaweeds and other  algae` does not include : (a) dead single-cell micro-organisms of heading No  2102; (b) cultures of  micro-organisms of heading No  3002; or55 (c) fertilizers of heading No  3101 or 3105. >TABLE>CHAPTER 13LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTSNote1. Heading No   1302 applies inter alia to liquorice extract and extract of pyrethrum, extract of hops, extract of  aloes and opium. The heading does not apply to : (a) liquorice extract containing more than 10  %  by weight of sucrose or put up as confectionery (heading No  1704); (b) malt extract (heading No   1901); (c) extracts of coffee, tea or maté (heading No  2101); (d) vegetable saps or extracts  constituting alcoholic beverages or compound alcoholic preparations of a kind used for the  manufacture of beverages (Chapter  22); (e) camphor, glycyrrhizin or other products of heading No   2914 or 2938; (f) medicaments of heading No  3003 or 3004 or blood-grouping reagents (heading No   3006); (g) tanning or dyeing extracts (heading No  3201 or 3203); (h) essential oils, concretes,  absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter  33); or  (ij) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No   4001). >TABLE>CHAPTER 14VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED  OR INCLUDEDNotes1. This chapter does not cover the following products which are to be classified  within Section  XI : vegetable materials or fibres of vegetable materials of a kind used primarily  in the manufacture of textiles, however prepared, or other vegetable materials which have undergone  treatment so as to render them suitable for use only as textile materials.2. Heading No  1401  applies inter alia to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the  ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to  rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No   4404).3. Heading No  1402 does not apply to wood wool (heading No  4405).4. Heading No  1403 does  not apply to prepared knots or tufts for broom or brush making (heading No  9603). >TABLE>SECTION IIIANIMAL OR VEGETABLE FATS AND OILS AND THEIR  CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESCHAPTER 15ANIMAL OR VEGETABLE  FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESNotes1.  This chapter does not cover : (a) pig fat or poultry fat of heading No  0209; (b) cocoa butter, fat  and oil (heading No  1804); (c) edible preparations containing by weight more than 15 % of the  products of heading No  0405 (generally Chapter  21); (d) greaves (heading No  2301) and residues  of heading Nos  2304 to 2306; (e) fatty acids in an isolated state, prepared waxes, medicaments,  paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other  goods of Section  VI; or (f) factice derived from oils (heading No  4002).2. Heading No  1509 does  not apply to oils obtained from olives by solvent extraction (heading No  1510).3. Heading No  1518  does not cover fats or oils or their fractions, merely denatured, which are to be classified in the  heading appropriate to the corresponding undenatured fats and oils and their fractions.4.  Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall  within heading No  1522.Additional notes1. For the purposes of subheadings 1507 10, 1508 10, 1510  00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 10, 1515 11, 1515 21, 1515 50 11, 1515 50  19, 1515 60 10, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31 : (a) Fixed  vegetable oils, fluid or solid, obtained by pressure, shall be considered as 'crude` if they have  undergone no other processing than : - decantation within the normal time limits; - centrifugation  or filtration, provided that, in order to separate the oils from their solid constituents, only  mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any  adsorption filtering process or any other physical or chemical process). (b) Fixed vegetable oils,  fluid or solid, obtained by extraction shall continue to be considered as 'crude` when they cannot  be distinguished, by their colour, odour or taste, nor by recognized special analytical properties,  from vegetable oils and fats obtained by pressure. (c) The expression 'crude oils` shall be taken  to extend to de-gummed soya bean oil and to cotton seed oil from which the gossypol has been  removed.2.  A. For the purposes of heading Nos  1509 and 1510, 'olive oil` means oils derived  solely from the treatment of olives, excluding re-esterified olive oil and mixtures of olive oil  with other oils. B. 'Virgin olive oil` means oil with characteristics as defined in Sections  I and  II below. I. For the purposes of subheading 1509 10 10, 'virgin lampante oil`, whatever its  acidity, means olive oil : - either having the following characteristics : (a) a K270 extinction  coefficient () higher than 0,25 and, after treatment of the sample with activated alumina, not  higher than 0,11. Some oils having a free fatty acid content, expressed as oleic acid, of more than  3,3  % may have, after passage through activated alumina, a K270 extinction coefficient higher than  0,11. If so, after neutralization and decolourization in the laboratory, they must have the  following characteristics : - a K270 extinction coefficient not higher than 1,10; - an extinction  coefficient variation (), in the 270  nm region, higher than 0,01 but not higher than 0,16; (b)  negative Bellier and modified Vizern reactions; (c) negative soap test; - or having the  characteristics under II  (a), (b), (c), (d), and (e), but a taste which renders it unsuitable in  that state for immediate consumption. - or having the characteristics under II  (a), (b), (c), (d),  (e) and (f) and a tetrachloroethylene content greater than 0,1  mg/kg. II. For the purposes of  subheading 1509 10 90, 'virgin olive oil` means olive oil obtained exclusively by mechanical  processes, including pressure (but does not include mixtures with olive oil obtained otherwise),  having the following characteristics : (a) a free fatty acid content, expressed as oleic acid, not  greater than 3,3  %; (b) a K270 extinction coefficient () not higher than 0,25 and, after treatment  of the sample of oil with activated alumina, not higher than 0,11; (c) an extinction coefficient  variation (), in the 270  nm region, not higher than 0,01; (d) negative Bellier and modified Vizern  reactions; (e) a negative soap test; (f) such a taste that it is suitable in that state for  immediate consumption; (g) a tetrachloroethylene content not greater than 0,1  mg/kg. C. Subheading  1509 90 covers olive oil obtained by the treatment of olive oils falling within subheading 1509 10  10 or 1509 10 90, whether or not blended with virgin olive oil, having the following  characteristics : (a) a free fatty acid content, expressed as oleic acid, not exceeding 3  %; (b) a  positive soap test, - or a K270 extinction coefficient () higher than 0,25 but not higher than 1,10  and, after treatment of the sample of oil with activated alumina, higher than 0,11, and - an  extinction coefficient variation (), in the 270  nm region, higher than 0,01 but not higher than  0,16; (c) negative Bellier and modified Vizern reactions. D. Subheading 1510 00 10 covers oils,  especially, oils from 'olive residues`, having the following characteristics : (a) a free fatty  acid content, expressed as oleic acid, higher than 3  %; (b) positive Bellier and/or modified  Vizern reactions; (c) negative soap test.3. Subheadings 1522 00 31 and 1522 00 39 do not cover :  (a) residues resulting from the treatment of fatty substances containing oil having an iodine  index, determined by the Wijs method, without catalyst, lower than 70 or higher than 100; (b)  residues resulting from the treatment of fatty substances containing oil having an iodine index not  lower than 70 or higher than 100, of which the peak area representing the retention volume of  â-sitosterol, determined in accordance with the provisions in Annex  VIII to the Regulation  mentioned in additional note  4 below, is less than 93  % of the total sterol peak areas.4. The  analytical methods for the determination of the characteristics of the products referred to above  are those laid down in the Annexes to Regulation (EEC) No  1058/77. >TABLE>SECTION IVPREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;  TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESNote1. In this section the term 'pellets` means  products which have been agglomerated either directly by compression or by the addition of a binder  in a proportion not exceeding 3 % by weight.CHAPTER 16PREPARATIONS OF MEAT, OF FISH OR OF  CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATESNotes1. This chapter does not cover meat, meat  offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the  processes specified in Chapter  2 or  3.2. Food preparations fall in this chapter provided that  they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans,  molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation  contains two or more of the products mentioned above, it is classified within the heading of  Chapter  16 corresponding to the component or components which predominate by weight. These  provisions do not apply to the stuffed products of heading No  1902 or to the preparations of  heading No  2103 or 2104. For preparations containing liver, the provisions of the second sentence  shall not apply in determining the subheadings within heading No  1601 or 1602.Subheading notes1.  For the purposes of subheading 1602 10, the expression 'homogenized preparations` means  preparations of meat, meat offal or blood, finely homogenized, put up for retail sale as infant  food or for dietetic purposes, in containers of a net weight content not exceeding 250  g. For the  application of this definition no account is to be taken of small quantities of any ingredients  which may have been added to the preparation for seasoning, preservation or other purposes. These  preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading  takes precedence over all other subheadings of heading No  1602.2. The fish and crustaceans  specified in the subheadings of heading No  1604 or 1605 under their common names only, are of the  same species as those mentioned in Chapter  3 under the same name.Additional notes1. For the  purposes of subheadings 1602 31 11, 1602 39 11, 1602 50 10, 1602 90 61 and 1602 90 71 the term  'uncooked` shall apply to products which have not been subjected to any heat treatment or which  have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in  the whole of the product and which therefore, in the case of subheadings 1602 50 10, 1602 90 61 and  1602 90 71 show traces of a pinkish liquid on the cut surface when the product is cut along a line  passing through its thickest part.2. For the purposes of subheadings 1602 41 10, 1602 42 10 and  1602 49 11 to 1602 49 15 the expression 'parts thereof` applies only to prepared or preserved meat  which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as  having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may  be. >TABLE>CHAPTER 17SUGARS AND SUGAR CONFECTIONERYNotes1. This chapter does not cover : (a)  sugar confectionery containing cocoa (heading No  1806); (b) chemically pure sugars (other than  sucrose, lactose, maltose, glucose and fructose) or other products of heading No  2940; or (c)  medicaments or other products of Chapter  30.Subheading note1. For the purposes of subheadings 1701  11 and 1701 12, 'raw sugar` means sugar whose content of sucrose by weight, in the dry state,  corresponds to a polarimeter reading of less than 99,5  o<?@N}>.Additional notes1. For the purposes  of subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90 'raw sugar` means sugar, not  flavoured or coloured or containing any other added substances, containing, in the dry state, less  than 99,5 % by weight of sucrose determined by the polarimetric method.2. For the purposes of  subheading 1701 99 10, 'white sugar` means sugar, not flavoured or coloured or containing any other  added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by  the polarimetric method.3. For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and  1702 90 30, 'isoglucose` means the product obtained from glucose or its polymers with a content by  weight in the dry state of at least 10 % fructose.4. When imported in the form of an assortment,  goods falling within subheading 1704  90 are subject to a variable component (MOB) fixed according  to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the  assortment as a whole. >TABLE>CHAPTER 18COCOA AND COCOA PREPARATIONSNotes1. This chapter does not cover the  preparations of heading No  0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.2. Heading No   1806 includes sugar confectionery containing cocoa and, subject to note  1 to this chapter, other  food preparations containing cocoa.Additional notes1. When imported in the form of an assortment,  goods falling within subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to a variable  component (MOB) fixed according to the average content in milkfats, milk proteins, sucrose,  isoglucose, glucose and starch of the assortment as a whole.2. Subheadings 1806 90 11 and 1806 90  19 do not cover chocolates made entirely of one type of chocolate. >TABLE>CHAPTER 19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS`  PRODUCTSNotes1. This chapter does not cover : (a) except in the case of stuffed products of heading  No  1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal,  blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof  (Chapter  16); (b) biscuits or other articles made from flour or from starch, specially prepared  for use in animal feeding (heading No  2309); or (c) medicaments or other products of Chapter   30.2. For the purposes of heading No  1901, the terms 'flour` and 'meal` mean: (a) cereal flour and  meal of Chapter  11, and (b) flour, meal and powder of vegetable origin of any chapter, other than  flour, meal or powder of dried vegetables (heading No  0712), of potatoes (heading No  1105) or of  dried leguminous vegetables (heading No  1106).3. Heading No 1904 does not cover preparations  containing more than 8 % by weight of cocoa powder or coated with chocolate or other food  preparations containing cocoa of heading No 1806.4. For the purposes of heading No  1904 the  expression 'otherwise prepared` means prepared or processed to an extent beyond that provided for  in the headings of or notes to Chapter 10 or 11.Additional notes1. Goods of subheadings 1905 30,  1905 40 and 1905 90, presented in the form of an assortment, are subject to a variable component  (MOB) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose,  glucose and starch of the assortment as a whole.2. The expression 'sweet biscuits` in subheading  1905 30 applies only to products having a water content of not more than 12 % by weight and a fat  content of not more than 35 % by weight (fillings and coatings are not to be taken into  consideration in determining these contents).3. Subheading 1905 30 does not cover waffles and  wafers with a water content of more than 10 % by weight (subheading 1905 90 40). >TABLE>CHAPTER 20PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTSNotes1.  This chapter does not cover : (a) vegetables, fruit or nuts, prepared or preserved by the processes  specified in Chapter  7, 8 or 11; (b) food preparations containing more than 20 % by weight of  sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or  any combination thereof (Chapter  16); or (c) homogenized composite food preparations of heading No   2104.2. Heading Nos  2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated  almonds or the like in the form of sugar confectionery (heading No  1704) or chocolate  confectionery (heading No  1806).3. Heading Nos  2001, 2004 and 2005 cover, as the case may be,  only those products of Chapter  7 or of heading No  1105 or 1106 (other than flour, meal and powder  of the products of Chapter  8), which have been prepared or preserved by processes other than those  referred to in note  1  (a).4. Tomato juice the dry weight content of which is 7 % or more is to be  classified within heading No  2002.5. For the purposes of heading No  2009, the expression 'juices,  unfermented and not containing added spirit` means juices of an alcoholic strength by volume (see  note  2 to Chapter  22) not exceeding 0,5  %  vol.Subheading notes1. For the purposes of subheading  2005 10, the expression 'homogenized vegetables` means preparations of vegetables, finely  homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net  weight content not exceeding 250  g. For the application of this definition no account is to be  taken of small quantities of any ingredients which may have been added to the preparation for  seasoning, preservation or other purposes. These preparations may contain a small quantity of  visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of  heading No  2005.2. For the purposes of subheading 2007 10, the expression 'homogenized  preparations` means preparations of fruit, finely homogenized, put up for retail sale as infant  food or for dietetic purposes, in containers of a net weight content not exceeding 250  g. For the  application of this definition no account is to be taken of small quantities of any ingredients  which may have been added to the preparation for seasoning, preservation or other purposes. These  preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes  precedence over all other subheadings of heading No  2007.Additional notes1. For the purposes of  subheading 2003 10 10, the following species of mushrooms are regarded as 'cultivated mushrooms` :  Agaricus spp., Volvaria esculenta, Lentinus edodes, Flammulina velutipes, Pholiota aegerita,  Pholiota nameko, Pleurotus ostreatus, Pleurotus florida, Pleurotus pulmonarius, Pleurotus  cornucopiae, Pleurotus abalonae, Pleurotus colombinus, Pleurotus eringii, Stropharia  rugoso-annulata, Tremalla fuciformis, Auricularia auricula-judae, Auricularia polytricha,  Auricularia porphyria, Coprinus comatus, Rhodopaxillus nudus, Lepiota pudica, Lepiota personata,  Agrocyte aegerita and Agrocyte cylindracea.2. The content of various sugars expressed as sucrose  (sugar content) of the products classified within this chapter corresponds to the figure indicated  by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC)  No  543/86 at a temperature of 20 o<?@N}>C and multiplied by the factor : - 0,93 in respect of  products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or - 0,95 in respect of products  of the other headings.3. The products classified under subheadings 2008 20 to 2008 80, 2008 92 and  2008 99 shall be considered as containing added sugar when the 'sugar content` thereof exceeds by  weight the percentages given hereunder, according to the kind of fruit or edible part of plant  concerned : - pineapples and grapes : 13 %, - other fruits, including mixtures of fruit, and other  edible parts of plants : 9  %.4. For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40  11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59,  2008 80 11 to 2008 80 39, 2008 92 11 to 2008 92 39 and 2008 99 11 to 2008 99 39, the following  expressions shall have the meanings hereby assigned to them : - 'actual alcoholic strength by mass`  : the number of kilograms of pure alcohol contained in 100  kg of the product; - '%  mas` : the  symbol for alcoholic strength by mass.5. The added sugar content of products classified under  heading No  2009 corresponds to the 'sugar content` less the figures given hereunder, according to  the kind of juice concerned : - lemon or tomato juice : 3, - apple juice : 11, - grape juice : 15,  - other fruit or vegetable juices, including mixtures of juices : 13.6. For the purposes of  subheadings 2009 60 51 and 2009 60 71 'concentrated grape juice (including grape must)` means grape  juice (including grape must) for which the figure indicated by a refractometer (used in accordance  with the method prescribed in the Annex to Regulation (EEC) 543/86) at a temperature of 20 o<?@N}>C  is not less than 50,9  %. >TABLE>CHAPTER 21MISCELLANEOUS EDIBLE PREPARATIONSNotes1. This chapter does not cover :  (a) mixed vegetables of heading No  0712; (b) roasted coffee substitutes containing coffee in any  proportion (heading No  0901); (c) flavoured tea (heading No  0902); (d) spices or other products  of heading Nos  0904 to  0910; (e) food preparations, other than the products described in heading  No  2103 or  2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or  crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter  16); (f)  compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic  strength by volume (see note  2 to Chapter  22) exceeding 0,5 % vol (heading No  2208); (g) yeast  put up as a medicament or other products of heading No  3003 or 3004; or (h) prepared enzymes of  heading No  3507.2. Extracts of the substitutes referred to in note  1  (b) above are to be  classified within heading No  2101.3. For the purposes of heading No  2104, the expression  'homogenized composite food preparations` means preparations consisting of a finely homogenized  mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail  sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding  250  grams. For the application of this definition, no account is to be taken of small quantities  of any ingredients which may be added to the mixture for seasoning, preservation or other purposes.  Such preparations may contain a small quantity of visible pieces of ingredients.Additional notes1.  For the purposes of subheadings 2101 10 91, 2101 20 10, 2106 10 10 and 2106 90 91 the term 'starch`  also covers starch breakdown products.2. For the purposes of subheading 2106 90 10, the term  'cheese fondues` shall be taken to mean preparations containing 12 % or more but less than 18 % of  milkfats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of  white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1  kg  or less. Entry under the aforementioned subheading is furthermore subject to the production of a  certificate issued in accordance with the conditions laid down in the relevant Community  provisions.3. For the purposes of subheading 2106 90 30, 'isoglucose` means the product obtained  from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose. >TABLE>CHAPTER 22BEVERAGES, SPIRITS AND VINEGARNotes1. This chapter does not cover : (a)  products of this chapter (other than those of heading No  2209) prepared for culinary purposes and  thereby rendered unsuitable for consumption as beverages (generally heading No  2103); (b) sea  water (heading No  2501); (c) distilled or conductivity water or water of similar purity (heading  No  2851); (d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No   2915); (e) medicaments of heading No  3003 or 3004; or (f) perfumery or toilet preparations  (Chapter  33).2. For the purposes of this chapter and of Chapters  20 and 21, the alcoholic  strength by volume shall be determined at a temperature of 20 o<?@N}>C.3. For the purposes of  heading No  2202, the term 'non-alcoholic beverages` means beverages of an alcoholic strength by  volume not exceeding 0,5 %  vol. Alcoholic beverages are classified within heading Nos  2203 to  2206 or heading No  2208 as appropriate.Subheading note1. For the purposes of subheading 2204 10,  the expression 'sparkling wine` means wine which, when kept at a temperature of 20 o<?@N}>C in  closed containers, has an excess pressure of not less than 3  bar.Additional notes1. For the  purposes of heading Nos  2204 and 2205 and subheading 2206 00 10 : (a) 'actual alcoholic strength  by volume` means the number of volumes of pure alcohol contained at a temperature of 20 o<?@N}>C in  100  volumes of the product at that temperature; (b) 'potential alcoholic strength by volume` means  the number of volumes of pure alcohol at a temperature of 20 o<?@N}>C capable of being produced by  total fermentation of the sugars contained in 100  volumes of the product at that temperature; (c)  'total alcoholic strength by volume` means the sum of the actual and potential alcoholic strengths;  (d) 'natural alcoholic strength by volume` means the total alcoholic strength by volume of a  product before any enrichment; (e) '% vol` is the symbol for alcoholic strength by volume.2. For  the purposes of subheading 2204 30 10, 'grape must in fermentation` means the product derived from  the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 %  vol  and less than three-fifths of its total alcoholic strength by volume.3. For the purposes of  subheadings 2204 21 and 2204 29 : A. 'Total dry extract` means the content in grams per litre of  all the substances in a product which, under given physical conditions, do not volatilize. The  total dry extract must be determined with the densimeter at 20 o<?@N}>C. B.  (a) The presence in  the products falling within subheadings 2204 21 21 to 2204 21 90 and 2204 29 21 to 2204 29 90 of  the quantities of total dry extract per litre indicated in I, II, III and IV below does not affect  their classification : I. Products of an actual alcoholic strength by volume of not more than 13 %   vol : 90  g or less of total extract per litre; II. Products of an actual alcoholic strength by  volume of more than 13 %  vol but not more than 15 %  vol : 130  g or less of total dry extract per  litre; III. Products of an actual alcoholic strength by volume of more than 15 % vol but not more  than 18 %  vol : 130  g or less of total dry extract per litre; IV. Products of an actual alcoholic  strength by volume of more than 18 %  vol but not more than 22 %  vol : 330  g or less of total dry  extract per litre. Products with a total dry extract exceeding the maximum quantity shown above in  each category are to be classified in the next following category, except that if the total dry  extract exceeds 330  g/l the products are to be classified in subheadings 2204 21 90 and 2204 29  90. (b) The above rules do not apply to products falling within subheadings 2204 21 41, 2204 21 51,  2204 29 41, 2204 29 45, 2204 29 51 and 2204 29 55.4. Subheadings 2204 21 21 to 2204 21 90 and 2204  29 21 to 2204 29 90 shall be taken to include : (a) grape must with fermentation arrested by the  addition of alcohol, that is to say a product : - having an actual alcoholic strength by volume of  not less than 12 %  vol but less than 15 %  vol, and - obtained by the addition to unfermented  grape must having a natural alcoholic strength by volume of not less than 8,5 %  vol of a product  derived from the distillation of wine; (b) wine fortified for distillation, that is to say a  product : - having an actual alcoholic strength by volume of not less than 18 %  vol but not more  than 24 %  vol, - obtained exclusively by the addition to wine containing no residual sugar of an  unrectified product derived from the distillation of wine and having a maximum actual alcoholic  strength by volume of 86 %  vol, and - having a maximum volatile acidity of 1,5  g/l, expressed as  acetic acid; (c) liqueur wine, that is to say a product : - having a total alcoholic strength by  volume of not less than 17,5 %  vol and an actual alcoholic strength by volume of not less than 15  %  vol but not more than 22 %  vol, and - obtained from grape must or wine, which must come from  vine varieties approved in the third country of origin for the production of liqueur wine and have  a minimum natural alcoholic strength by volume of 12 %  vol, - by freezing, or - by the addition  during or after fermentation : - of a product derived from the distillation of wine, or - of  concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be  adopted of wines for which such practice is traditional, of grape must concentrated by direct heat,  which, apart from this operation, corresponds to the definition of concentrated grape must, or - of  a mixture of these products. However, certain quality liqueur wines appearing on a list to be  adopted may be obtained from unfermented fresh grape must which does not need to have a minimum  natural alcoholic strength by volume of 12 %  vol.5. For the purposes of subheading 2206 00 10, the  expression 'piquette` means the product obtained by the fermentation of untreated grape marc  macerated in water or by the extraction of fermented grape marc with water.6. For the purposes of  subheading 2206 00 91, the following are regarded as 'sparkling` : - fermented beverages in bottles  with 'mushroom` stoppers held in place by ties or fastenings, - fermented beverages otherwise put  up, with an excess pressure of not less than 1,5  bar, measured at a temperature of 20 o<?@N}>C.7.  For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression 'wine vinegar` means  vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less  than 60  g/l, expressed as acetic acid.8. For the purposes of subheadings 2204 21 21, 2204 21 23,  2204 21 31, 2204 21 33, 2204 29 21, 2204 29 23, 2204 29 31 and 2204 29 33, 'quality wines produced  in specified regions` are wines produced in the European Economic Community which comply with the  provisions of Council Regulation (EEC) No  823/87 of 16  March 1987 laying down special provisions  relating to quality wines produced in specified regions (OJ No  L  84, 27. 3. 1987, p.  59) and the  provisions adopted in implementation of the aforesaid Regulation and defined in national  regulations. >TABLE>CHAPTER 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL  FODDERNote1. Heading No 2309 includes products of a kind used in animal feeding, not elsewhere  specified or included, obtained by processing vegetable or animal materials to such an extent that  they have lost the essential characteristics of the original material, other than vegetable waste,  vegetable residues and by-products of such processing.Additional notes1. Subheading 2306 90 91  includes only residues from the extraction of oil from the germs of maize, excluding products  containing components from parts of maize grains which have been added after processing and not  been subjected to the oil extraction process.2. For the purposes of subheadings 2307 00 11, 2307 00  19, 2308 90 11 and 2308 90 19, the following expressions shall have the meanings hereby assigned to  them : - 'actual alcoholic strength by mass` : the number of kilograms of pure alcohol contained in  100  kg of the product, - 'potential alcoholic strength by mass` : the number of kilograms of pure  alcohol capable of being produced by total fermentation of the sugars contained in 100  kg of the  product, - 'total alcoholic strength by mass` : the sum of the actual and potential alcoholic  strengths by mass, - '% mas` : the symbol for alcoholic strength by mass.3. For the purposes of  subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression 'milk products`  means the products falling within heading Nos  0401, 0402, 0404, 0405, 0406 and within subheadings  0403 10 02 to 0403 10 36, 0403 90 11 to 0403 90 69, 1702 10 and 2106 90 51. >TABLE>CHAPTER 24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESNote1. This chapter does not  cover medicinal cigarettes (Chapter 30).>TABLE>SECTION VMINERAL PRODUCTSCHAPTER 25SALT; SULPHUR; EARTHS AND  STONE; PLASTERING MATERIALS, LIME AND CEMENTNotes1. Except where their context or note  4 to this  chapter otherwise requires, the headings of this chapter cover only products which are in the crude  state or which have been washed (even with chemical substances eliminating the impurities without  changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened,  concentrated by flotation, magnetic separation or other mechanical or physical processes (except  crystallization), but not products which have been roasted, calcined, obtained by mixing or  subjected to processing beyond that mentioned in each heading. The products of this chapter may  contain an added anti-dusting agent, provided that such addition does not render the product  particularly suitable for specific use rather than for general use.2. This chapter does not cover :  (a) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No  2802); (b) earth  colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No  2821);  (c) medicaments or other products of Chapter  30; (d) perfumery, cosmetic or toilet preparations  (Chapter  33); (e) setts, curbstones or flagstones (heading No  6801); mosaic cubes or the like  (heading No  6802); roofing, facing or damp course slates (heading No  6803); (f) precious or  semi-precious stones (heading No  7102 or 7103); (g) cultured crystals (other than optical  elements) weighing not less than 2,5  g each, of sodium chloride or of magnesium oxide, of heading  No  3823; optical elements of sodium chloride or of magnesium oxide (heading No  9001); (h)  billiard chalks (heading No  9504); or (ij) writing or drawing chalks or tailors` chalks (heading  No  9609).3. Any products classifiable within heading No  2517 and any other heading of the chapter  are to be classified within heading No  2517.4. Heading No  2530 applies inter alia to :  vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed  together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber;  agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not  worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide;  broken pottery. >TABLE>CHAPTER 26ORES, SLAG AND ASHNotes1. This chapter does not cover : (a) slag or  similar industrial waste prepared as macadam (heading No  2517); (b) natural magnesium carbonate  (magnesite), whether or not calcined (heading No  2519); (c) basic slag of Chapter  31; (d) slag  wool, rock wool or similar mineral wools (heading No  6806); (e) waste or scrap of precious metal  or of metal clad with precious metal (heading No  7112); or (f) copper, nickel or cobalt mattes  produced by any process of smelting (Section  XV).2. For the purposes of heading Nos  2601 to 2617,  the term 'ores` means minerals of mineralogical species actually used in the metallurgical industry  for the extraction of mercury, of the metals of heading No  2844 or of the metals of Section  XIV  or  XV, even if the are intended for non-metallurgical purposes. Heading Nos  2601 to 2617 do not,  however, include minerals which have been submitted to processes not normal to the metallurgical  industry.3. Heading No  2620 applies only to ash and residues of a kind used in industry either for  the extraction of metals or as a basis for the manufacture of chemical compounds of metals. >TABLE>CHAPTER 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;  BITUMINOUS SUBSTANCES; MINERAL WAXESNotes1. This chapter does not cover : (a) separate chemically  defined organic compounds, other than pure methane and propane which are to be classified within  heading No  2711; (b) medicaments of heading No  3003 or 3004; or (c) mixed unsaturated  hydrocarbons of heading No  3301, 3302 or 3805.2. References in heading No 2710 to 'petroleum oils  and oils obtained from bituminous minerals` include not only petroleum oils and oils obtained from  bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated  hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents  exceeds that of the aromatic constituents. However, the references do not include liquid synthetic  polyolefins of which less than 60 % by volume distils at 300 o<?@N}>C, after conversion to 1 013  mbar when a reduced-pressure distillation method is used (Chapter  39).Subheading notes1. For the  purposes of subheading 2701 11, 'anthracite` means coal having a volatile matter limit (on a dry,  mineral- matter-free basis) not exceeding 14 %.2. For the purposes of subheading 2701 12,  'bituminous coal` means coal having a volatile matter limit (on a dry, mineral-matter-free basis)  exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or  greater than 5 833  kcal/kg.3. For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40  and 2707 60, the terms 'benzole`, 'toluole`, 'xylole`, 'naphthalene` and 'phenols` apply to  products which contain more than 50 % by weight of benzene, toluene, xylene, naphthalene or  phenols, respectively.Additional notes ()1. For the purposes of heading No 2710 : (a) 'light oils`  (subheadings 2710 00 11 to 2710 00 39) means oils and preparations of which 90 % or more by volume  (including losses) distils at 210 o<?@N}>C (ASTM D  86 method); (b) 'special spirits` (subheadings  2710 00 21 and 2710 00 25) means light oils as defined in paragraph  (a) above, not containing any  anti-knock preparations, and with a difference of not more than 60 o<?@N}>C between the  temperatures at which 5 % and 90 % by volume (including losses) distil; (c) 'white spirit`  (subheading 2710 00 21) means special spirits as defined in paragraph  (b) above with a flash-point  higher than 21 o<?@N}>C by the Abel-Pensky method (); (d) 'medium oils` (subheadings 2710 00 41 to  2710 00 59) means oils and preparations of which less than 90 % by volume (including losses)  distils at 210 o<?@N}>C and 65 % or more by volume (including losses) distils at 250 o<?@N}>C (ASTM  D  86 method); (e) 'heavy oils` (subheadings 2710 00 61 to 2710 00 99) means oils and preparations  of which less than 65 % by volume (including losses) distils at 250 o<?@N}>C by the ASTM  D 86  method or of which the distillation percentage at 250 o<?@N}>C cannot be determined by that method;  (f) 'gas oils` (subheadings 2710 00 61 to 2710 00 69) means heavy oils as defined in paragraph  (e)  above of which 85 % or more by volume (including losses) distils at 350 o<?@N}>C (ASTM D  86  method); (g) 'fuel oils` (subheadings 2710 00 71 to 2710 00 79) means heavy oils as defined in  paragraph  (e) above (other than gas oils as defined in paragraph  (f) above) which, for a  corresponding diluted colour  C, have a viscosity  V : - not exceeding that shown in line  I of the  following table when the sulphated ashes content is less than 1  % by the ASTM D  874 method and  the saponification index is less than 4  by the ASTM D  939-54 method, - exceeding that shown in  line  II when the pour point is not less than 10 o<?@N}>C by the ASTM D  97 method, - exceeding  that shown in line  I but not exceeding that shown in line  II when 25 % or more by volume distils  at 300 o<?@N}>C by the ASTM D  86 method or, if less than 25 % by volume distils at 300 o<?@N}>C,  when the pour point is higher than 10 o<?@N}>C below zero by the ASTM D  97 method. These  provisions apply only to oils having a diluted colour C of less than  2.    Diluted colour  C/Viscosity V concordance table            Colour C  0  0,5  1  1,5  2  2,5  3  3,5  4  4,5  5   5,5  6  6,5  7  7,5 and above      Viscosity  I  4  4  4  5,4  9  15,1  25,3  42,4}  71,1  119   200  335  562  943  1 580  2 650     V  II  7  7  7  7  9  15,1  25,3  42,4  71,1  119  200  335   562  943  1 580  2 650    The term 'viscosity V` means the kinematic viscosity at 50 o<?@N}>C  expressed in 10 P6<?@N}>  m2<?@N}>  s P1<?@N}> by the ASTM D  445 method. The term 'diluted colour  C` means the colour of a product, as determined by the ASTM D  1500 method, after one part of such  product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be  determined immediately after dilution. This subheading covers only fuel oils of natural  colour.Subheadings 2710 00 71 to 2710 00 79 do not cover heavy oils defined in paragraph  (e) above  for which it is not possible to determine :- the distillation percentage at 250 o<?@N}>C by the  ASTM D  86 method (zero shall be deemed to be a percentage),- the kinematic viscosity at 50 o<?@N}> C by the ASTM D  445 method,- or the diluted colour  C by the ASTM  D 1500  method.Such products  fall within subheadings 2710 00 91 to 2710 00 99.2. For the purposes of heading No 2712, the  expression 'crude petroleum jelly` (subheading 2712 10 10) shall be taken to apply to petroleum  jelly of a natural colour higher than 4,5 by the ASTM D  1500 method.3. For the purposes of  subheadings 2712 90 31 to 2712 90 39), the term 'crude` shall be taken to apply to products : (a)  with an oil content of 3,5 or higher by the ASTM D  721 method, if their viscosity at 100 o<?@N}>C  is lower than 9×10 P6<?@N}> m2<?@N}> s P1<?@N}> by the ASTM D  445 method; or (b) of a natural  colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 o<?@N}>C is 9×10 P6<?@N}>  m2<?@N}> s P1<?@N}> or higher by the ASTM D  445 method.4. For the purposes of heading Nos 2710,  2711 and 2712, the term 'specific process` shall be taken to apply to the following operations :  (a) vacuum distillation; (b) redistillation by a very thorough fractionation process; (c) cracking;  (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the  following operations : processing with concentrated sulphuric acid, oleum or sulphuric anhydride;  neutralization with alkaline agents; decolorization and purification with naturally active earth,  activated earth, activated charcoal or bauxite; (g) polymerization; (h) alkylation; (ij)  isomerization; (k) (in respect of products of subheadings 2710 00 61 to 2710 00 99 only)  desulphurization with hydrogen resulting in a reduction of at least 85 % of the sulphur content of  the products processed (ASTM D  1266-59 T method); (l) (in respect of products of heading No 2710  only) deparaffining by a process other than filtering; (m) (in respect of products of subheadings  2710 00 61 to 2710 00 99 only) treatment with hydrogen at a pressure of more than 20  bar and a  temperature of more than 250 o<?@N}>C with the use of a catalyst, other than to effect  desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The  further treatment with hydrogen of lubricating oils of subheadings 2710 00 91 to 2710 00 99 (e.g.  hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall  not, however, be deemed to be a specific process; (n) (in respect of products of subheadings 2710  00 71 to 2710 00 79 only) atmospheric distillation, on condition that less than 30 % of these  products distils, by volume, including losses, at 300 o<?@N}>C by the ASTM D  86 method. If 30 % or  more by volume, including losses, of such products distils at 300 o<?@N}>C by the ASTM D  86  method, the quantities of products which may be obtained during the atmospheric distillation and  which fall within subheadings 2710 00 11 to 2710 00 39 or 2710 00 41 to 2710 00 59 shall be  dutiable at the same rates as those provided for under subheading 2710 00 79 according to the kind  and value of the products used and on the net weight of the products obtained. This rule shall not  apply to products so obtained which, within a period of six months and subject to such other  conditions as may be determined by the competent authorities, are to undergo a specific process or  chemical transformation by a process not being a specific process; (o) (in respect of products of  subheadings 2710 00 91 to 2710 00 99 only) treatment by means of a high-frequency electrical  brush-discharge. Should any preparatory treatment prior to the abovementioned treatments be  necessary by reason of technical requirements, the customs exemption shall apply only to the  quantities of the products intended for and actually subjected to such abovementioned treatments;  any waste products arising during preparatory treatment shall also be exempt from customs duty.5.  The quantities of products which may be obtained during chemical transformation, or during  preparatory treatment which may be necessary by reason of technical requirements, and which fall  within heading Nos or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712  10, 2712 20, 2712 90 31 to 2712 90 90, 2713 90, 2901 10 10, 2902 20 10, 2902 30 10 and 2902 44 10  shall be dutiable at the same rates as those provided for in respect of products 'for other  purposes`, according to the kind and value of the products used and on the net weight of the  products obtained. This rule shall not apply to such products falling within heading Nos 2710 to  2712 which, within a period of six months and subject to such other conditions as may be determined  by the competent authorities, are to undergo a specific process or further chemical  transformation.6. Subheading 2710 00 95 covers only oils to be mixed with other oils, with the  products of heading No 3811 or with thickeners in order to produce oils, greases or lubricating  preparations, by enterprises which, because of the plant with which they are equipped, cannot claim  exemption from customs duty under the terms of additional note  5 above relating to heading No   2710, and which process such oils for resale in plants equipped with all the following : - at least  two storage tanks for the basic oils in bulk, - at least one mixing tank, with power-driven mixing  equipment, with or without heating equipment, and with provision for the incorporation of  additives, and - packaging equipment. These last three requirements concerning plant equipment are  also applicable when the mixing is carried out in rented plants or by a subcontractor. >TABLE>SECTION VIPRODUCTS OF THE CHEMICAL OR ALLIED  INDUSTRIESNotes1.  (a) Goods (other than radioactive ores) answering to a description in heading  No  2844 or 2845 are to be classified within those headings and within no other heading of the  nomenclature. (b) Subject to paragraph (a) above, goods answering to a description in heading No   2843 or 2846 are to be classified within those headings and within no other heading of this  section.2. Subject to note  1 above, goods classifiable within heading No  3004, 3005, 3006, 3212,  3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for  retail sale are to be classified within those headings and within no other heading of the  nomenclature.3. Goods put up in sets consisting of two or more separate constituents, some or all  of which fall in this section and are intended to be mixed together to obtain a product of Section   VI or VII, are to be classified within the heading appropriate to that product, provided that the  constituents are : (a) having regard to the manner in which they are put up, clearly identifiable  as being intended to be used together without first being repacked; (b) presented together; and (c)  identifiable, whether by their nature or by the relative proportions in which they are present, as  being complementary one to another.CHAPTER 28INORGANIC CHEMICALS : ORGANIC OR INORGANIC COMPOUNDS  OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPESNotes1. Except  where the context otherwise requires, the headings of this chapter apply only to : (a) separate  chemical elements and separate chemically defined compounds, whether or not containing impurities;  (b) the products mentioned in (a) above dissolved in water; (c) the products mentioned in (a) above  dissolved in other solvents provided that the solution constitutes a normal and necessary method of  putting up these products adopted solely for reasons of safety or for transport and that the  solvent does not render the product particularly suitable for specific use rather than for general  use; (d) the products mentioned in (a), (b) or (c) above with an added stabilizer necessary for  their preservation or transport; (e) the products mentioned in (a), (b), (c) or (d) above with an  added anti-dusting agent or a colouring substance added to facilitate their identification or for  safety reasons, provided that the additions do not render the product particularly suitable for  specific use rather than for general use.2. In addition to dithionites and sulphoxylates,  stabilized with organic substances (heading No 2831), carbonates and peroxocarbonates of inorganic  bases (heading No 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading  No  2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading No  2838), organic  products included in heading Nos  2843 to 2846 and carbides (heading No 2849), only the following  compounds of carbon are to be classified in this chapter : (a) oxides of carbon, hydrogen cyanide  and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No 2811);  (b) halide oxides of carbon (heading No 2812); (c) carbon disulphide (heading No 2813); (d)  thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates,  tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases  (heading No 2842); (e) hydrogen peroxide, solidified with urea (heading No  2847), carbon  oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal  derivatives (heading No 2851) other than calcium cyanamide, whether or not pure (Chapter 31).3.  Subject to the provisions of note  1 to Section  VI, this chapter does not cover : (a) sodium  chloride or magnesium oxide, whether or not pure, or other products of Section  V; (b)  organo-inorganic compounds other than those mentioned in note  2 above; (c) products mentioned in  note  2, 3, 4 or 5 to Chapter 31; (d) inorganic products of a kind used as luminophores, of heading  No 3206; (e) artificial graphite (heading No 3801); products put up as charges for  fire-extinguishers or put up in fire-extinguishing grenades, of heading No  3813; ink removers put  up in packings for retail sale, of heading No  3823; cultured crystals (other than optical  elements) weighing not less than 2,5  g each, of the halides of the alkali or alkaline-earth  metals, of heading No  3823; (f) precious or semi-precious stones (natural, synthetic or  reconstructed) or dust or powder of such stones (heading Nos  7102 to 7105), or precious metals or  precious metal alloys of Chapter 71; (g) the metals, whether or not pure, or metal alloys of  Section  XV; or (h) optical elements, for example, of the halides of the alkali or alkaline-earth  metals (heading No 9001).4. Chemically defined complex acids consisting of a non-metal acid of  sub-chapter II and a metal acid of sub-chapter IV are to be classified in heading No 2811.5.  Heading Nos 2826 to 2842 apply only to metal or ammonium salts or peroxysalts. Except where the  context otherwise requires, double or complex salts are to be classified in heading No 2842.6.  Heading No 2844 applies only to : (a) technetium (atomic No 43), promethium (atomic No 61),  polonium (atomic No 84) and all elements with an atomic number greater than 84; (b) natural or  artificial radioactive isotopes (including those of the precious metals or of the base metals of  Sections XIV and XV), whether or not mixed together; (c) compounds, inorganic or organic, of these  elements or isotopes, whether or not chemically defined, whether or not mixed together; (d) alloys,  dispersions (including cermets), ceramic products and mixtures containing these elements or  isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74  Bq/g (0,002 ìCi/g); (e) spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f)  radioactive residues whether or not usable. The term 'isotopes`, for the purposes of this note and  of the wording of heading Nos  2844 and 2845, refers to : - individual nuclides, excluding,  however, those existing in nature in the monoisotopic state; - mixtures of isotopes of one and the  same element, enriched in one or several of the said isotopes, that is, elements of which the  natural isotopic composition has been artificially modified.7. Heading No 2848 includes copper  phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.8. Chemical elements  (for example, silicon and selenium) doped for use in electronics are to be classified within this  chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods.  When cut in the form of discs, wafers or similar forms, they fall within heading No   3818.Additional note1. Unless provided otherwise, the salts specified in subheadings include acid  salts and basic salts. >TABLE>CHAPTER 29ORGANIC CHEMICALSNotes1. Except where the context otherwise requires,  the headings of this chapter apply only to : (a) separate chemically defined organic compounds,  whether or not containing impurities; (b) mixtures of two or more isomers of the same organic  compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers  (other than stereoisomers), whether or not saturated (Chapter  27); (c) the products of heading Nos   2936 to 2939 or the sugar ethers and sugar esters, and their salts, of heading No 2940, or the  products of heading No  2941, whether or not chemically defined; (d) the products mentioned in (a),  (b) or (c) above dissolved in water; (e) the products mentioned in (a), (b) or (c) above dissolved  in other solvents provided that the solution constitutes a normal and necessary method of putting  up these products adopted solely for reasons of safety or for transport and that the solvent does  not render the product particularly suitable for a specific use rather than for general use; (f)  the products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer necessary for  their preservation or transport; (g) the products mentioned in (a), (b), (c), (d), (e) or (f) above  with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their  identification or for safety reasons, provided that the additions do not render the product  particularly suitable for a specific use rather than for general use; (h) the following products,  diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers used for  these salts and diazotizable amines and their salts.2. This chapter does not cover : (a) goods of  heading No 1504 or glycerol (heading No 1520); (b) ethyl alcohol (heading No 2207 or 2208); (c)  methane or propane (heading No 2711); (d) the compounds of carbon mentioned in note 2 to Chapter   28; (e) urea (heading No 3102 or 3105); (f) colouring matter of vegetable or animal origin (heading  No  3203), synthetic organic colouring matter, synthetic organic products of a kind used as  fluorescent brightening agents or as luminophores (heading No 3204) or dyes or other colouring  matter put up in forms or packings for retail sale (heading No 3212); (g) enzymes (heading No  3507); (h) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example,  tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers  of a kind used for filling or refilling cigarette or similar lighters and of a capacity not  exceeding 300  cm3<?@N}> (heading No 3606); (ij) products put up as charges for fire-extinguishers  or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for  retail sale, of heading No 3823; or (k) optical elements, for example, of ethylenediamine tartrate  (heading No 9001).3. Goods which could be included in two or more of the headings of this chapter  are to be classified in that one of those headings which occurs last in numerical order.4. In  heading Nos 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated,  nitrated or nitrosated derivatives includes a reference to compound derivatives, such as  sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.Nitro  or nitroso groups are not to be taken as 'nitrogen-functions` for the purposes of heading No  2929.   For the purposes of heading Nos 2911, 2912, 2914, 2918 and 2922, 'oxygen-function` is to be  restricted to the functions (the characteristic organic oxygen-containing groups) referred to in  heading Nos 2905 to 2920.5.  (a) The esters of acid-function organic compounds of sub-chapters I to  VII with organic compounds of these sub-chapters are to be classified with that compound which is  classified within the heading which occurs last in numerical order in these sub-chapters. (b)  Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-chapters I to VII  are to be classified within the same heading as the corresponding acid-function compounds. (c)  Subject to note 1 to Section VI and note  2 to Chapter 28 : (1) inorganic salts of organic  compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to   X or heading No 2942, are to be classified within the heading appropriate to the organic compound;  and (2) salts formed between organic compounds of sub-chapters I to X or heading No 2942 are to be  classified within the heading appropriate to the base or to the acid (including phenol- or  enol-function compounds) from which they are formed, whichever occurs last in numerical order in  the chapter. (d) Metal alcoholates are to be classified within the same heading as the  corresponding alcohols except in the case of ethanol and glycerol (heading No 2905). (e) Halides of  carboxylic acids are to be classified within the same heading as the corresponding acids.6. The  compounds of heading Nos 2930 and 2931 are organic compounds the molecules of which contain, in  addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as  sulphur, arsenic, mercury or lead) directly linked to carbon atoms. Heading No 2930 (organo-sulphur  compounds) and heading No 2931 (other organo-inorganic compounds) do not include sulphonated or  halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and  nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them  their nature of sulphonated or halogenated derivatives (or compound derivatives).7. Heading Nos  2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic  polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters  of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids. These  provisions apply only when the ring-position hetero-atoms are those resulting solely from the  cyclizing function or functions here listed.Subheading note1. Within any one heading of this  chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified  in the same subheading as that compound (or group of compounds) provided that they are not more  specifically covered by any other subheading and that there is no residual subheading named 'other`  in the series of subheadings concerned. >TABLE>CHAPTER 30PHARMACEUTICAL PRODUCTSNotes1. This chapter does not cover : (a) foods  or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and  mineral waters) (Section  IV); (b) plasters specially calcined or finely ground for use in  dentistry (heading No  2520); (c) aqueous distillates or aqueous solutions of essential oils,  suitable for medicinal uses (heading No  3301); (d) preparations of heading Nos  3303 to 3307, even  if they have therapeutic or prophylactic properties; (e) soap or other products of heading No  3401  containing added medicaments; (f) preparations with a basis of plaster for use in dentistry  (heading No  3407); or (g) blood albumin not prepared for therapeutic or prophylactic uses (heading  No  3502).2. For the purposes of heading Nos  3003 and 3004 and of note  3  (d) to this chapter,  the following are to be treated : (a) as unmixed products : (1) unmixed products dissolved in  water; (2) all goods of Chapter 28 or 29; and (3) simple vegetable extracts of heading No  1302,  merely standardized or dissolved in any solvent; (b) as products which have been mixed : (1)  colloidal solutions and suspensions (other than colloidal sulphur); (2) vegetable extracts obtained  by the treatment of mixtures of vegetable materials; and (3) salts and concentrates obtained by  evaporating natural mineral waters.3. Heading No  3006 applies only to the following, which are to  be classified in that heading and in no other heading of the nomenclature : (a) sterile surgical  catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;  (b) sterile laminaria and sterile laminaria tents; (c) sterile absorbable surgical or dental  haemostatics; (d) opacifying preparations for X-ray examinations and diagnostic reagents designed  to be administered to the patient, being unmixed products put up in measured doses or products  consisting of two or more ingredients which have been mixed together for such uses; (e)  blood-grouping reagents; (f) dental cements and other dental fillings; bone reconstruction cements;  (g) first-aid boxes and kits; and (h) chemical contraceptive preparations based on hormones or  spermicides. >TABLE>CHAPTER 31FERTILIZERSNotes1. This chapter does not cover : (a) animal blood of  heading No  0511; (b) separate chemically defined compounds (other than those answering to the  descriptions in note  2  (A), 3  (A), 4  (A) or 5 below); or (c) cultured potassium chloride  crystals (other than optical elements) weighing not less than 2,5  g each, of heading No  3823;  optical elements of potassium chloride (heading No  9001).2. Heading No  3102 applies only to the  following goods, provided that they are not put up in the forms or packages described in heading No   3105 : (A) goods which answer to one or other of the descriptions given below : (i) sodium  nitrate, whether or not pure; (ii) ammonium nitrate, whether or not pure; (iii) double salts,  whether or not pure, of ammonium sulphate and ammonium nitrate; (iv) ammonium sulphate, whether or  not pure; (v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium  nitrate; (vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium  nitrate; (vii) calcium cyanamide, whether or not pure or treated with oil; (viii) urea, whether or  not pure. (B) fertilizers consisting of any of the goods described in (A) above mixed together. (C)  fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above  mixed with chalk, gypsum or other inorganic non-fertilizing substances. (D) liquid fertilizers  consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of those goods, in  an aqueous or ammoniacal solution.3. Heading No 3103 applies only to the following goods, provided  that they are not put up in the forms or packages described in heading No  3105 : (A) goods which  answer to one or other of the descriptions given below : (i) basic slag; (ii) natural phosphates of  heading No  2510, calcined or further heat-treated than for the removal of impurities; (iii)  superphosphates (single, double or triple); (iv) calcium hydrogenorthophosphate containing not less  than 0,2  % by weight of fluorine calculated on the dry anhydrous product. (B) fertilizers  consisting of any of the goods described in (A) above mixed together, but with no account being  taken of the fluorine content limit. (C) fertilizers consisting of any of the goods described in  (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk,  gypsum or other inorganic non-fertilizing substances.4. Heading No 3104 applies only to the  following goods, provided that they are not put up in the forms or packages described in heading No   3105 : (A) goods which answer to one or other of the descriptions given below : (i) crude natural  potassium salts (for example, carnallite, kainite and sylvite); (ii) potassium chloride, whether or  not pure, except as provided in note  1  (c) above; (iii) potassium sulphate, whether or not pure;  (iv) magnesium potassium sulphate, whether or not pure. (B) fertilizers consisting of any of the  goods described in (A) above mixed together.5. Ammonium dihydrogenorthophosphate (monoammonium  phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and  intermixtures thereof, are to be classified within heading No  3105.6. For the purposes of heading  No  3105, the term 'other fertilizers` applies only to products of a kind used as fertilizers and  containing, as an essential constituent, at least one of the fertilizing elements nitrogen,  phosphorus or potassium. >TABLE>CHAPTER 32TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES,  PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKSNotes1.  This chapter does not cover : (a) separate chemically defined elements or compounds (except those  of heading No  3203 or 3204, inorganic products of a kind used as luminophores (heading No  3206),  glass obtained from fused quartz or other fused silica in the forms provided for in heading No   3207, and also dyes and other colouring matter put up in forms or packings for retail sale of  heading No  3212); (b) tannates or other tannin derivatives of products of heading Nos  2936 to  2939, 2941 or 3501 to 3504; or (c) mastics of asphalt or other bituminous mastics (heading No   2715).2. Heading No  3204 includes mixtures of stabilised diazonium salts and couplers for the  production of azo dyes.3. Heading Nos  3203 to 3206 apply also to preparations based on colouring  matter (including, in the case of heading No  3206, colouring pigments of heading No  2530 or  Chapter  28, metal flakes and metal powders), of a kind used for colouring any material or used as  ingredients in the manufacture of colouring preparations. The headings do not apply, however, to  pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture  of paints, including enamels (heading No  3212), or to other preparations of heading Nos  3207,  3208, 3209, 3210, 3212, 3213 and  3215.4. Heading No  3208 includes solutions (other than  collodions) consisting of any of the products specified in heading Nos  3901 to 3913 in volatile  organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.5. The  expression 'colouring matter` in this chapter does not include products of a kind used as extenders  in oil paints, whether or not they are also suitable for colouring distempers.6. The expression  'stamping foils` in heading No  3212 applies only to thin sheets of a kind used for printing, for  example, book covers or hat bands, and consisting of : (a) metallic powder (including powder of  precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) metal  (including precious metal) or pigment, deposited on a supporting sheet of any material. >TABLE>CHAPTER 33ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET  PREPARATIONSNotes1. This chapter does not cover : (a) compound alcoholic preparations of a kind  used for the manufacture of beverages, of heading No  2208; (b) soap or other products of heading  No  3401; or (c) gum, wood or sulphate turpentine or other products of heading No  3805.2. Heading  Nos  3303 to 3307 apply inter alia to products, whether or not mixed (other than aqueous  distillates and aqueous solutions of essential oils), suitable for use as goods of these headings  and put up in packings of a kind sold by retail for such use.3. The expression 'perfumery, cosmetic  or toilet preparations` in heading No  3307 applies inter alia to the following products : scented  sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated  or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens,  impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. >TABLE>CHAPTER 34SOAP, 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  PLASTERNotes1. This chapter does not cover : (a) edible mixtures or preparations of animal or  vegetable fats or oils of a kind used as mould release preparations (heading No  1517); (b)  separate chemically defined compounds; or (c) shampoos, dentifrices, shaving creams and foams, or  bath preparations, containing soap or other organic surface-active agents (heading No  3305, 3306  or 3307). 2. For the purposes of heading No  3401, the expression 'soap` applies only to soap  soluble in water. Soap and the other products of heading No  3401 may contain added substances (for  example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive  powders remain classified within heading No  3401 only if in the form of bars, cakes or moulded  pieces or shapes. In other forms they are to be classified within heading No  3405 as 'scouring  powders and similar preparations`.3. For the purposes of heading No  3402, 'organic surface-active  agents` are products which when mixed with water at a concentration of 0,5 % at 20  o<?@N}>C and  left to stand for one hour at the same temperature : (a) give a transparent or translucent liquid  or stable emulsion without separation of insoluble matter; and (b) reduce the surface tension of  water to 4,5×10 P2<?@N}>  N/m (45  dyn/cm) or less.4. In heading No  3403 the expression 'petroleum  oils and oils obtained from bituminous minerals` applies to the products defined in note  2 to  Chapter  27.5. In heading No  3404, subject to the exclusions provided below, the expression  'artificial waxes and prepared waxes` applies only to : (A) chemically produced organic products of  a waxy character, whether or not water-soluble; (B) products obtained by mixing different waxes;  (C) products of a waxy character with a basis of one or more waxes and containing fats, resins,  mineral substances or other materials. The heading does not apply to : (a) products of heading No   1516, 1519 or 3402, even if having a waxy character; (b) unmixed animal waxes or unmixed vegetable  waxes, whether or not refined or coloured, of heading No  1521; (c) mineral waxes or similar  products of heading No  2712, whether or not intermixed or merely coloured; or (d) waxes mixed  with, dispersed in or dissolved in a liquid medium (heading Nos  3405, 3809, etc.). >TABLE>CHAPTER 35ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMESNotes1. This  chapter does not cover : (a) yeasts (heading No  2102); (b) blood fractions (other than blood  albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of  Chapter  30; (c) enzymatic preparations for pre-tanning (heading No  3202); (d) enzymatic soaking  or washing preparations and other products of Chapter  34; (e) hardened proteins (heading No   3913); or (f) gelatin products of the printing industry (Chapter  49).2. For the purposes of  heading No  3505, the term 'dextrins` means starch degradation products with a reducing sugar  content, expressed as dextrose on the dry substance, not exceeding 10 %. Such products with a  reducing sugar content exceeding 10 % fall within heading No  1702.Additional note1. Heading No   3504 includes concentrated milk proteins with a protein content of more than 85  % by weight,  calculated on the dry matter. >TABLE>CHAPTER 36EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES;PYROPHORIC ALLOYS; CERTAIN  COMBUSTIBLE PREPARATIONSNotes1. This chapter does not cover separate chemically defined compounds  other than those described in note 2  (a) or (b) below.2. The expression 'articles of combustible  materials` in heading No  3606 applies only to : (a) metaldehyde, hexamethylenetetramine and  similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as  fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form; (b)  liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or  similar lighters and of a capacity not exceeding 300  cm3<?@N}>; and (c) resin torches,  firelighters and the like. >TABLE>CHAPTER 37PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODSNotes1. This chapter does not cover  waste or scrap materials.2. In this chapter the word 'photographic` relates to a process which  permits the formation of visible images directly or indirectly by the action of light or other  forms of radiation on sensitive surfaces.Additional notes1. In the case of sound films imported in  two bands (the band bearing only the images and the band used for recording the sound), each band  is to be classified in its appropriate heading.2. The expression 'newsreels` (subheading 3706 90  51) shall be taken to apply to films of length of less than 330 m, and depicting current events of  a political, sporting, military, scientific, literary, folkloric, touristic, society, etc.,  nature. >TABLE>CHAPTER 38MISCELLANEOUS CHEMICAL PRODUCTSNotes1. This chapter does not cover : (a)  separate chemically defined elements or compounds with the exception of the following : (1)  artificial graphite (heading No  3801); (2) insecticides, rodenticides, fungicides, herbicides,  anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as  described in heading No  3808; (3) products put up as charges for fire-extinguishers or put up in  fire-extinguishing grenades (heading No  3813); (4) products specified in note 2 (a) or 2 (c)  below; (b) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a  kind used in the preparation of human foodstuffs (generally heading No  2106); (c) medicaments  (heading No 3003 or 3004).2. Heading No  3823 includes the following goods which are not to be  classified in any other heading of the nomenclature : (a) cultured crystals (other than optical  elements) weighing not less than 2,5  g each, of magnesium oxide or of the halides of the alkali or  alkaline-earth metals; (b) fusel oil; Dippel`s oil; (c) ink removers put up in packings for retail  sale; (d) stencil correctors and other correcting fluids put up in packings for retail sale; and  (e) ceramic firing testers, fusible (for example, Seger cones). >TABLE>SECTION VIIPLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES  THEREOFNotes1. Goods put up in sets consisting of two or more separate constituents, some or all  of which fall in this section and are intended to be mixed together to obtain a product of Section   VI or VII, are to be classified in the heading appropriate to that product, provided that the  constituents are : (a) having regard to the manner in which they are put up, clearly identifiable  as being intended to be used together without first being repacked; (b) presented together; and (c)  identifiable, whether by their nature or by the relative proportions in which they are present, as  being complementary one to another.2. Except for the goods of heading No  3918 or 3919, plastics,  rubber, and articles thereof, printed with motifs, characters or pictorial representations, which  are not merely incidental to the primary use of the goods, fall within Chapter  49.CHAPTER  39PLASTICS AND ARTICLES THEREOFNotes 1. Throughout the nomenclature the expression 'plastics` means  those materials of heading Nos  3901 to 3914 which are or have been capable, either at the moment  of polymerization or at some subsequent stage, of being formed under external influence (usually  heat and pressure, if necessary with a solvent or plasticizer) by moulding, casting, extruding,  rolling or other process into shapes which are retained on the removal of the external influence.  Throughout the nomenclature any reference to 'plastics` also includes vulcanized fibre. The  expression, however, does not apply to materials regarded as textile materials of Section  XI. 2.  This chapter does not cover  : (a) waxes of heading No  2712 or 3404; (b) separate chemically  defined organic compounds (Chapter  29); (c) heparin or its salts (heading No  3001); (d) stamping  foils of heading No  3212; (e) organic surface-active agents or preparations of heading No  3402;  (f) run gums or ester gums (heading No  3806); (g) synthetic rubber, as defined for the purposes of  Chapter  40, or articles thereof; (h) saddlery or harness (heading No  4201) or trunks, suitcases,  handbags or other containers of heading No  4202; (ij) plaits, wickerwork or other articles of  Chapter  46; (k) wall coverings of heading No  4814; (l) goods of Section  XI (textiles and textile  articles); (m) articles of Section  XII (for example, footwear, headgear, umbrellas, sun umbrellas,  walking-sticks, whips, riding-crops or parts thereof); (n) imitation jewellery of heading No  7117;  (o) articles of Section  XVI (machines and mechanical or electrical appliances); (p) parts of  aircraft or vehicles of Section  XVII; (q) articles of Chapter  90 (for example, optical elements,  spectacle frames, drawing instruments); (r) articles of Chapter  91 (for example, clock or watch  cases); (s) articles of Chapter  92 (for example, musical instruments or parts thereof); (t)  articles of Chapter  94 (for example, furniture, lamps and lighting fittings, illuminated signs,  prefabricated buildings); (u) articles of Chapter  95 (for example, toys, games, sports  requisites); or (v) articles of Chapter  96 (for example, brushes, buttons, slide fasteners, combs,  mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or  the like, pens, propelling pencils). 3. Heading Nos  3901 to 3911 apply only to goods of a kind  produced by chemical synthesis, falling in the following categories  : (a) liquid synthetic  polyolefins of which less than 60 % by volume distils at 300  o<?@N}>C, after conversion to 1 013   mbar when a reduced-pressure distillation method is used (heading Nos  3901 and 3902); (b) resins,  not highly polymerized, of the coumarone-indene type (heading No  3911); (c) other synthetic  polymers with an average of at least five monomer units; (d) silicones (heading No  3910); (e)  resols (heading No  3909) and other prepolymers. 4. For the purposes of this chapter, except where  the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products,  block copolymers and graft copolymers) and polymer blends are to be classified in the heading  covering polymers of that comonomer which predominates by weight over every other single comonomer,  comonomers whose polymers fall in the same heading being regarded as constituting a single  comonomer. If no single comonomer predominates, copolymers or polymer blends, as the case may be,  are to be classified in the heading which occurs last in numerical order among those which equally  merit consideration. The expression 'copolymers` covers all polymers in which no single monomer  contributes 95 % or more by weight to the total polymer content. 5. Chemically modified polymers,  that is those in which only appendages to the main polymer chain have been changed by chemical  reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision  does not apply to graft copolymers. 6. In heading Nos 3901 to 3914, the expression 'primary forms`  applies only to the following forms  : (a) liquids and pastes, including dispersions (emulsions and  suspensions) and solutions; (b) blocks of irregular shape, lumps, powders (including moulding  powders), granules, flakes and similar bulk forms. 7. Heading No 3915 does not apply to waste,  parings and scrap of a single thermoplastic material, transformed into primary forms (heading Nos   3901 to 3914). 8. For the purposes of heading No 3917, the expression 'tubes, pipes and hoses`  means hollow products, whether semi-manufactured or finished products, of a kind generally used for  conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated  tubes). This expression also includes sausage casings and other lay-flat tubing. However, except  for the last mentioned, those having an internal cross-section other than round, oval, rectangular  (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular  polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purposes  of heading No 3918, the expression 'wall or ceiling coverings of plastics` applies to products in  rolls, of a width not less than 45  cm, suitable for wall or ceiling decoration, consisting of  plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on  the face side) being grained, embossed, coloured, design-printed or otherwise decorated.10. In  heading Nos 3920 and 3921, the expression 'plates, sheets, film, foil and strip` applies only to  plates, sheets, film, foil and strip (other than those of Chapter  54) and to blocks of regular  geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles  (including squares) but not further worked (even if when so cut they become articles ready for  use).11. Heading No 3925 applies only to the following articles, not being products covered by any  of the earlier headings of sub-chapter  II  : (a) reservoirs, tanks (including septic tanks), vats  and similar containers, of a capacity exceeding 300  litres; (b) structural elements used, for  example, in floors, walls or partitions, ceilings or roofs; (c) gutters and fittings therefor; (d)  doors, windows and their frames and thresholds for doors; (e) balconies, balustrades, fencing,  gates and similar barriers; (f) shutters, blinds (including venetian blinds) and similar articles  and parts and fittings thereof; (g) large-scale shelving for assembly and permanent installation,  for example, in shops, workshops, warehouses; (h) ornamental architectural features, for example,  flutings, cupolas, dovecotes; (ij) fittings and mountings intended for permanent installation in or  on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles,  hooks, brackets, towel rails, switch-plates and other protective plates.Subheading note1. Within  any one heading of this chapter, copolymers (including co-polycondensates, co-polyaddition  products, block copolymers and graft copolymers) are to be classified in the same subheading as  homopolymers of the predominant comonomer and chemically modified polymers of the kind specified in  chapter note  5 are to be classified in the same subheading as the unmodified polymer, provided  that such copolymers or chemically modified polymers are not more specifically covered by any other  subheading and that there is no residual subheading named 'Other` in the series of subheadings  concerned. Polymer blends are to be classified in the same subheading as copolymers (or  homopolymers, as the case may be) of the same monomers in the same proportions. >TABLE>CHAPTER 40RUBBER AND ARTICLES THEREOFNotes1. Except where the context otherwise  requires, throughout the nomenclature the expression 'rubber` means the following products, whether  or not vulcanized or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar  natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.2. This  chapter does not cover : (a) goods of Section  XI (textiles and textile articles); (b) footwear or  parts thereof of Chapter 64; (c) headgear or parts thereof (including bathing caps) of Chapter  65;  (d) mechanical or electrical appliances or parts thereof of Section  XVI (including electrical  goods of all kinds), of hard rubber; (e) articles of Chapter  90, 92, 94 or 96; or (f) articles of  Chapter  95 (other than sports gloves and articles of heading Nos  4011 to 4013).3. In heading Nos   4001 to 4003 and 4005, the expression 'primary forms` applies only to the following forms : (a)  liquids and pastes (including latex, whether or not pre-vulcanized, and other dispersions and  solutions); (b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk  forms.4. In note 1 to this chapter and in heading No  4002, the expression 'synthetic rubber`  applies to : (a) unsaturated synthetic substances which can be irreversibly transformed by  vulcanization with sulphur into non-thermoplastic substances which, at a temperature between 18 and  29 o<?@N}>C, will not break on being extended to three times their original length and will return,  after being extended to twice their original length, within a period of five minutes, to a length  not greater than one-and-a-half times their original length. For the purposes of this test,  substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be  added; the presence of substances as provided for by note  5 (b)  (ii) and (iii) is also permitted.  However, the presence of any substances not necessary for the cross-linking, such as extenders,  plasticizers and fillers, is not permitted; (b) thioplasts (TM); and (c) natural rubber modified by  grafting or mixing with plastics, depolymerized natural rubber, mixtures of unsaturated synthetic  substances with saturated synthetic high polymers provided that all the abovementioned products  comply with the requirements concerning vulcanization, elongation and recovery in (a) above.5.  (a)  Heading Nos  4001 and 4002 do not apply to any rubber or mixture of rubbers which has been  compounded, before or after coagulation, with : (i) vulcanizing agents, accelerators, retarders or  activators (other than those added for the preparation of pre-vulcanized rubber latex); (ii)  pigments or other colouring matter, other than those added solely for the purpose of  identification; (iii) plasticizers or extenders (except mineral oil in the case of oil-extended  rubber), fillers, reinforcing agents, organic solvents or any other substances, except those  permitted under (b); (b) The presence of the following substances in any rubber or mixture of  rubbers shall not affect its classification in heading No  4001 or 4002, as the case may be,  provided that such rubber or mixture of rubbers retains its essential character as a raw material :  (i) emulsifiers or anti-tack agents; (ii) small amounts of breakdown products of emulsifiers; (iii)  very small amounts of the following : heat-sensitive agents (generally for obtaining  thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining  electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting  agents, peptizers, preservatives, stabilizers, viscosity-control agents, or similar special-purpose  additives.6. For the purposes of heading No 4004, the expression 'waste, parings and scrap` means  rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods  definitely not usable as such because of cutting-up, wear or other reasons.7. Thread wholly of  vulcanized rubber, of which any cross-sectional dimension exceeds 5  mm, is to be classified as  strip, rods or profile shapes, of heading No  4008.8. Heading No  4010 includes conveyor or  transmission belts or belting of textile fabric impregnated, coated, covered or laminated with  rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.9. In  heading Nos  4001, 4002, 4003, 4005 and 4008, the expressions 'plates`, 'sheets` and 'strip` apply  only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to  rectangular (including square) shape, whether or not having the character of articles and whether  or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In  heading No  4008 the expressions 'rods` and 'profile shapes` apply only to such products, whether  or not cut to length or surface-worked but not otherwise worked. >TABLE>SECTION VIIIRAW 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 41RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND  LEATHERNotes1. This chapter does not cover : (a) parings or similar waste, of raw hides or skins  (heading No  0511); (b) birdskins or parts of birdskins, with their feathers or down, of heading No   0505 or 6701; or (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter   43); the following are, however, to be classified in Chapter  41, namely, raw hides and skins with  the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs  (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or  Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine  (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of  dogs.2. Throughout the nomenclature the expression 'composition leather` means only substances of  the kind referred to in heading No  4111. >TABLE>CHAPTER 42ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND  SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)Notes1. This chapter does not  cover : (a) sterile surgical catgut or similar sterile suture materials (heading No  3006); (b)  articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur  or to which furskin or artificial fur is attached on the outside except as mere trimming (heading  No  4303 or 4304); (c) made-up articles of netting (heading No  5608); (d) articles of Chapter 64;  (e) headgear or parts thereof of Chapter 65; (f) whips, riding-crops or other articles of heading  No  6602; (g) cuff-links, bracelets or other imitation jewellery (heading No  7117); (h) fittings  or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented  (generally in Section  XV); (ij) strings, skins for drums or the like, or other parts of musical  instruments (heading No  9209); (k) articles of Chapter  94 (for example, furniture, lamps and  lighting fittings); (l) articles of Chapter  95 (for example, toys, games, sports requisites); or  (m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these  articles, button blanks, of heading No  9606.2. In addition to the provisions of note  1 above,  heading No  4202 does not cover : (a) bags made of sheeting of plastics, whether or not printed,  with handles, not designed for prolonged use (heading No  3923); (b) articles of plaiting materials  (heading No  4602); (c) articles of precious metal, of metal clad with precious metal, of natural  or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed)  (Chapter  71).3. For the purposes of heading No  4203, the expression 'articles of apparel and  clothing accessories` applies inter alia to gloves (including sports gloves), aprons and other  protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps  (heading No  9113). >TABLE>CHAPTER 43FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOFNotes1. Throughout the  nomenclature references to 'furskins`, other than to raw furskins of heading No  4301, apply to  hides or skins of all animals which have been tanned or dressed with the hair or wool on.2. This  chapter does not cover : (a) birdskins or parts of birdskins, with their feathers or down (heading  No  0505 or 6701); (b) raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1 (c)  to that chapter); (c) gloves consisting of leather and furskin or of leather and artificial fur  (heading No  4203) : (d) articles of Chapter 64; (e) headgear or parts thereof of Chapter 65; or  (f) articles of Chapter 95 (for example, toys, games, sports requisites).3. Heading No  4303  includes furskins and parts thereof, assembled with the addition of other materials, and furskins  and parts thereof, sewn together in the form of garments or parts or accessories of garments or in  the form of other articles.4. Articles of apparel and clothing accessories (except those excluded  by Note  2) lined with furskin or artificial fur or to which furskin or artificial fur is attached  on the outside except as mere trimming are to be classified within heading No  4303 or 4304 as the  case may be.5. Throughout the nomenclature the expression 'artificial fur` means any imitation of  furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or  other materials, but does not include imitation furskins obtained by weaving or knitting  (generally, heading No  5801 or 6001). >TABLE>SECTION IXWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND  ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND  WICKERWORKCHAPTER 44WOOD AND ARTICLES OF WOOD; WOOD CHARCOALNotes1. This chapter does not cover :  (a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in  perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No  1211); (b)  bamboos or other plaiting materials of heading No  1401; (c) wood, in chips, in shavings, ground or  powdered, of a kind used primarily in dyeing or in tanning (heading No  1404); (d) activated  charcoal (heading No  3802); (e) articles of heading No  4202; (f) goods of Chapter  46; (g)  footwear or parts thereof of Chapter  64; (h) goods of Chapter  66 (for example, umbrellas and  walking-sticks and parts thereof); (ij) goods of heading No  6808; (k) imitation jewellery of  heading No  7117; (l) goods of Section XVI or Section XVII (for example, machine parts, cases,  covers, cabinets for machines and apparatus and wheelwrights` wares); (m) goods of Section XVIII  (for example, clock cases and musical instruments and parts thereof); (n) parts of firearms  (heading No  9305); (o) articles of Chapter  94 (for example, furniture, lamps and lighting  fittings, prefabricated buildings); (p) articles of Chapter  95 (for example, toys, games, sports  requisites); (q) articles of Chapter  96 (for example, smoking pipes and parts thereof, buttons,  pencils) excluding bodies and handles, of wood, for articles of heading No  9603; or (r) articles  of Chapter  97 (for example, works of art).2. In this chapter, the expression 'densified wood`  means wood which has been subjected to chemical or physical treatment (being, in the case of layers  bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby  acquired increased density or hardness together with improved mechanical strength or resistance to  chemical or electrical agencies.3. Heading Nos 4414 to 4421 apply to articles of the respective  descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as  they apply to such articles of wood.4. Products of heading No 4410, 4411 or 4412 may be worked to  form the shapes provided for in respect of the goods of heading No  4409, curved, corrugated,  perforated, cut or formed to shapes other than square or rectangular or submitted to any other  operation provided it does not give them the character of articles of other headings.5. Heading No  4417 does not apply to tools in which the blade, working edge, working surface or other working  part is formed by any of the materials specified in note  1 to Chapter  82.6. For the purposes of  this chapter and subject to notes  1  (b) and 1  (f) above, any reference to 'wood` applies also to  bamboo and other materials of a woody nature.Additional notes1. For the purposes of heading No  4405, 'wood flour` means wood powder of which not more than 8 % by weight is retained by a sieve  with an aperture of 0,63  mm.2. For the purposes of subheadings 4414  00  10, 4418  20  10, 4419   00  10, 4420  10  11, 4420  90  11 and 4420  90  91, 'tropical wood` means the following tropical  woods : okoumé, obeche, sapelli, sipo, acajou d`Afrique, makoré, iroko, tiama, mansonia, ilomba,  dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white  meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau,  jelutong, kempas, baboen, mahogany (Swietenia spp.), imbuia, balsa, palissandre du Brésil and bois  de rose femelle. >TABLE>CHAPTER 45CORK AND ARTICLES OF CORKNote1. This chapter does not cover : (a)  footwear or parts of footwear of Chapter  64; (b) headgear or parts of headgear of Chapter  65; or  (c) articles of Chapter  95 (for example, toys, games, sports requisites). >TABLE>CHAPTER 46MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;  BASKETWARE AND WICKERWORKNotes1. In this chapter the expression 'plaiting materials` means  materials in a state or form suitable for plaiting, interlacing or similar processes; it includes  straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material  (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural  textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips  of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings  or yarns, or monofilament and strip and the like of Chapter 54.2. This chapter does not cover : (a)  wall coverings of heading No  4814; (b) twine, cordage, ropes or cables, plaited or not (heading No   5607); (c) footwear or headgear or parts thereof of Chapter 64 or 65; (d) vehicles or bodies for  vehicles of basketware (Chapter 87); or (e) articles of Chapter 94 (for example, furniture, lamps  and lighting fittings).3. For the purposes of heading No  4601, the expression 'plaiting materials,  plaits and similar products of plaiting materials, bound together in parallel strands` means  plaiting materials, plaits and similar products of plaiting materials, placed side by side and  bound together, in the form of sheets, whether or not the binding materials are of spun textile  materials. >TABLE>SECTION XPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;  WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOFCHAPTER 47PULP  OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARDNote1. For  the purposes of heading No  4702, the expression 'chemical wood pulp, dissolving grades` means  chemical wood pulp having by weight an insoluble fraction of 92  % or more for soda or sulphate  wood pulp or of 88  % or more for sulphite wood pulp after one hour in a caustic soda solution  containing 18  % sodium hydroxide (NaOH) at 20 o<?@N}>C, and for sulphite wood pulp an ash content  that does not exceed 0,15  % by weight. >TABLE>CHAPTER 48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF  PAPERBOARDNotes 1. This chapter does not cover : (a) articles of Chapter  30; (b) stamping foils of  heading No  3212; (c) perfumed papers or papers impregnated or coated with cosmetics (Chapter  33);  (d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No   3401), or with polishes, creams or similar preparations (heading No  3405); (e) sensitized paper or  paperboard of heading Nos  3701 to 3704; (f) paper-reinforced stratified sheeting of plastics, or  one layer of paper or paperboard coated or covered with a layer of plastics, the latter  constituting more than half the total thickness, or articles of such materials, other than wall  coverings of heading No  4814 (Chapter 39); (g) articles of heading No  4202 (for example, travel  goods); (h) articles of Chapter 46 (manufactures of plaiting material); (ij) paper yarn or textile  articles of paper yarn (Section  XI); (k) articles of Chapter  64 or  65; (l) abrasive paper or  paperboard (heading No  6805) or paper- or paperboard-backed mica (heading No  6814) (paper and  paperboard coated with mica powder are, however, to be classified in this chapter); (m) metal foil  backed with paper or paperboard (Section XV); (n) articles of heading No  9209; or (o) articles of  Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons). 2.  Subject to the provisions of note  6, heading Nos  4801 to 4805 include paper and paperboard which  have been subjected to calendering, super-calendering, glazing or similar finishing, false  water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of  cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No   4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or  webs of cellulose fibres which have been otherwise processed, for example, by coating or  impregnation. 3. In this chapter, the expression 'newsprint` means uncoated paper of a kind used  for the printing of newspapers, of which not less than 65 % by weight of the total fibre content  consists of wood fibres obtained by a mechanical process, unsized or very lightly sized, having a  smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40  g/m2<?@N}> and  not more than 57  g/m2<?@N}> and having an ash content by weight not exceeding 8 %. 4. In addition  to hand-made paper and paperboard, heading No  4802 covers only paper and paperboard made mainly  from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the  following criteria : - For paper or paperboard weighing not more than 150  g/m2<?@N}> : (a)  containing 10 % or more of fibres obtained by a mechanical process, and : 1. weighing not more than  80  g/m2<?@N}>; or 2. coloured throughout the mass; or (b) containing more than 8 % ash, and : 1.  weighing not more than 80  g/m2<?@N}>; or 2. coloured throughout the mass; or (c) containing more  than 3 % ash and having a brightness of 60 % or more (); or (d) containing more than 3 % but not  more than 8 % ash, having a brightness less than 60 %  (), and a burst index equal to or less than  2,5  kPa/g/m2<?@N}>; or (e) containing 3 % ash or less, having a brightness of 60 % or more (), and  a burst index equal to or less than 2,5  kPa/g/m2<?@N}>. - For paper or paperboard weighing more  than 150  g/m2<?@N}> : (a) coloured throughout the mass; or (b) having a brightness of 60 % or more  over (), and 1. a caliper of 225 ìm (microns) or less; or 2. a caliper more than 225 ìm (microns)  but not more than 508 ìm (microns) and an ash content more than 3 %; or (c) having a brightness of  less than 60 % (), a caliper of 254 ìm (microns) or less and an ash content more than 8 %. Heading  No  4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt  paper or paperboard. 5. In this chapter, 'kraft paper and paperboard` means paper and paperboard of  which not less than 80 % by weight of the total fibre content consists of fibres obtained by the  chemical sulphate or soda processes. 6. Paper, paperboard, cellulose wadding and webs of cellulose  fibres answering to a description in two or more of the heading Nos  4801 to 4811 are to be  classified under that one of such headings which occurs last in numerical order in the  nomenclature. 7. Heading Nos  4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper,  paperboard, cellulose wadding and webs of cellulose fibres : (a) in strips or rolls of a width  exceeding 15  cm; or (b) in rectangular (including square) sheets with one side exceeding 36  cm  and the other side exceeding 15  cm in the unfolded state. Except that hand-made paper and  paperboard in any size or shape as made directly and having all its edges deckled remains  classified, subject to the provisions of note  6, in heading No  4802. 8. For the purposes of  heading No  4814, the expression 'wallpaper and similar wall coverings` applies only to : (a) paper  in rolls, of a width of not less than 45  cm and not more than 160  cm, suitable for wall or  ceiling decoration : (i) grained, embossed, surface-coloured, design-printed or otherwise  surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent  protective plastics; (ii) with an uneven surface resulting from the incorporation of particles of  wood, straw, etc.; (iii) coated or covered on the face side with plastics, the layer of plastics  being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) covered on the  face side with plaiting material, whether or not bound together in parallel strands or woven; (b)  borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or  ceiling decoration; (c) wall coverings of paper made up of several panels, in rolls or sheets,  printed so as to make up a scene, design or motif when applied to a wall. Products on a base of  paper or paperboard, suitable for use both as floor coverings and wall coverings are to be  classified within heading No  4815. 9. Heading No  4820 does not cover loose sheets or cards, cut  to size, whether or not printed, embossed or perforated.10. Heading No  4823 applies inter alia to  perforated paper or paperboard cards for Jacquard or similar machines and paper lace.11. Except for  the goods of heading No  4814 or 4821, paper, paperboard, cellulose wadding and articles thereof,  printed with motifs, characters or pictorial representations, which are not merely incidental to  the primary use of the goods fall within Chapter  49.Subheading notes1. For the purposes of  subheadings 4804 11 and 4804 19, 'kraftliner` means machine-finished or machine-glazed paper and  paperboard, of which not less than 80 % by weight of the total fibre content consists of wood  fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115   g/m2<?@N}> and having a minimum Mullen bursting strength as indicated in the following table or the  linearly interpolated or extrapolated equivalent for any other weight.               Weight  (g/m2<?@N}>)  Minimum Mullen bursting strength (kPa)    115 393    125 417    200 637    300  824    400  961   2. For the purposes of subheadings 4804 21 and 4804 29, 'sack kraft paper`  means machine-finished paper, of which not less than 80 % by weight of the total fibre content  consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less  than 60  g/m2<?@N}> but not more than 115  g/m2<?@N}> and meeting one of the following sets of  specifications : (a) having a Mullen burst index of not less than 38 and a stretch factor of more  than 4,5  % in the cross direction and of more than 2 % in the machine direction; (b) having minima  for tear and tensile as indicated in the following table or the linearly interpolated equivalent  for any other weight :               Weight(g/m2<?@N}>)  Minimum tear(mN)  Minimum tensile(kN/m)   Machinedirection  Machine direction plus cross direction  Crossdirection  Machine direction plus  cross direction       60   700 1 510  1,9  6        70   830 1 790  2,3  7,2      80   965 2 070   2,8  8,3     100 1 230 2 635  3,7 10,6     115  1 425  3 060  4,4  12,3   3. For the purposes  of subheading 4805 10, 'semi-chemical fluting paper` means paper, in rolls, of which not less than  65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a  semi-chemical pulping process, and having a CMT  60 (Concora medium test with 60  minutes of  conditioning) crush resistance exceeding 20  kgf at 50 % relative humidity, at 23 o<?@N}>C.4. For  the purposes of subheading 4805 30, 'sulphite wrapping paper` means machine-glazed paper, of which  more than 40 % by weight of the total fibre content consists of wood fibres obtained by the  chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index  of not less than 15.5. For the purposes of subheading 4810 21, 'light-weight coated paper` means  paper, coated on both sides, of a total weight not exceeding 72  g/m2<?@N}>, with a coating weight  not exceeding 15  g/m2<?@N}> per side, on a base of which not less than 50 % by weight of the total  fibre content consists of wood fibres obtained by a mechanical process.Additional note1. For the  purposes of subheading 4801 00 10, the expression 'newsprint` shall be taken to apply to white  paper or to paper which has been slightly coloured in the pulp, the mechanical pulp content of  which represents at least 70 % of the total fibre content, glazed to an extent not exceeding 130   seconds Bekk, unsized, weighing not less than 40  g/m2<?@N}> and not more than 57  g/m2<?@N}>, with  watermarks not less than 4  cm but not more than 10  cm apart, in reels of a width of not less than  31  cm, containing 8 % or less by weight of fillers, and intended for the printing of daily  newspapers, weekly papers or other periodicals of heading No  4902, published at least 10  times  per year. >TABLE>CHAPTER 49PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING  INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANSNotes1. This chapter does not cover : (a) photographic  negatives or positives on transparent bases (Chapter  37); (b) maps, plans or globes, in relief,  whether or not printed (heading No  9023); (c) playing cards or other goods of Chapter  95; or (d)  original engravings, prints or lithographs (heading No  9702), postage or revenue stamps,  stamp-postmarks, first-day covers, postal stationery or the like of heading No  9704, antiques of  an age exceeding 100  years or other articles of Chapter  97.2. For the purposes of Chapter 49, the  term 'printed` also means reproduced by means of a duplicating machine, produced under the control  of a computer, embossed, photographed, photocopied, thermocopied or typewritten.3. Newspapers,  journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals  or periodicals comprising more than one number under a single cover are to be classified in heading  No  4901, whether or not containing advertising material.4. Heading No  4901 also covers : (a) a  collection of printed reproductions of, for example, works of art or drawings, with a relative  text, put up with numbered pages in a form suitable for binding into one or more volumes; (b) a  pictorial supplement accompanying, and subsidiary to, a bound volume; and (c) printed parts of  books or booklets, in the form of assembled or separate sheets or signatures, constituting the  whole or a part of a complete work and designed for binding. However, printed pictures or  illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in  heading No  4911.5. Subject to note  3 to this chapter, heading No  4901 does not cover  publications which are essentially devoted to advertising (for example, brochures, pamphlets,  leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such  publications are to be classified in heading No  4911.6. For the purposes of heading No  4903, the  expression 'children`s picture books` means books for children in which the pictures form the  principal interest and the text is subsidiary. >TABLE>SECTION XITEXTILES AND TEXTILE ARTICLESNotes 1. This section  does not cover : (a) animal brush-making bristles or hair (heading No  0502); horsehair or  horsehair waste (heading No 0503); (b) human hair or articles of human hair (heading No  0501, 6703  or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading No   59.11); (c) cotton linters or other vegetable materials of Chapter  14; (d) asbestos of heading No  2524 or articles of asbestos or other products of heading No  6812 or 6813; (e) articles of heading  No  3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical,  dental or veterinary purposes, sterile surgical suture materials); (f) sensitized textiles of  heading Nos 3701 to 3704; (g) monofilament of which any cross-sectional dimension exceeds 1  mm or  strip or the like (for example, artificial straw) of an apparent width exceeding 5  mm, of plastics  (Chapter  39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip  (Chapter  46); (h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated,  covered or laminated with plastics, or articles thereof, of Chapter  39; (ij) woven, knitted or  crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or  articles thereof, of Chapter  40; (k) hides or skins with their hair or wool on (Chapter  41 or   43) or articles of furskin, artificial fur or articles thereof, of heading No  4303 or 4304; (l)  articles of textile materials of heading No  4201 or 4202; (m) products or articles of Chapter  48  (for example, cellulose wadding); (n) footwear or parts of footwear, gaiters or leggings or similar  articles of Chapter  64; (o) hair nets or other headgear or parts thereof of Chapter  65; (p) goods  of Chapter  67; (q) abrasive-coated textile material (heading No  6805) and also carbon fibres or  articles of carbon fibres of heading No  6815; (r) glass fibres or articles of glass fibres, other  than embroidery with glass thread on a visible ground of fabric (Chapter  70); (s) articles of  Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); or (t) articles of  Chapter  95 (for example, toys, games, sports requisites and nets). 2.  (A) Goods classifiable in  Chapters 50 to 55 or in heading No  5809 or 5902 and of a mixture of two or more textile materials  are to be classified as if consisting wholly of that one textile material which predominates by  weight over any other single textile material. When no one textile material predominates by weight,  the goods are to be classified as if consisting wholly of that one textile material which is  covered by the heading which occurs last in numerical order among those which equally merit  consideration. (B) For the purposes of the above rule : (a) Gimped horsehair yarn (heading No   5110) and metallized yarn (heading No  5605) are to be treated as a single textile material the  weight of which is to be taken as the aggregate of the weights of its components; for the  classification of woven fabrics, metal thread is to be regarded as a textile material. (b) The  choice of appropriate heading shall be effected by determining first the chapter and then the  applicable heading within that chapter, disregarding any materials not classified in that chapter.  (c) When both Chapters 54 and 55 are involved with any other chapter, Chapters  54 and  55 are to  be treated as a single chapter. (d) Where a chapter or a heading refers to goods of different  textile materials, such materials are to be treated as a single textile material. (C) The  provisions of paragraphs (A) and (B) above apply also to the yarns referred to in notes 3, 4, 5 or   6 below. 3.  (A) For the purposes of this section, and subject to the exceptions in paragraph (B)  below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated  as 'twine, cordage, ropes and cables` : (a) of silk or waste silk, measuring more than 20 000  decitex; (b) of man-made fibres (including yarn of two or more monofilaments of Chapter  54),  measuring more than 10 000  decitex; (c) of true hemp or flax : (i) Polished or glazed, measuring 1  429 decitex or more; or (ii) Not polished or glazed, measuring more than 20 000 decitex; (d) of  coir, consisting of three or more plies; (e) of other vegetable fibres, measuring more than 20 000   decitex; or (f) reinforced with metal thread. (B) Exceptions : (a) yarn of wool or other animal  hair and paper yarn, other than yarn reinforced with metal thread; (b) man-made filament tow of  Chapter  55 and multifilament yarn without twist or with a twist of less than five turns per metre  of Chapter 54; (c) silkworm gut of heading No  5006, and monofilaments of Chapter  54; (d)  metallized yarn of heading No  5605; yarn reinforced with metal thread is subject to paragraph (A)  (f) above; and (e) chenille yarn, gimped yarn and loop wale-yarn of heading No  5606. 4.  (A) For  the purposes of Chapters 50, 51, 52, 54 and 55, the expression 'put up for retail sale` in relation  to yarn means, subject to the exceptions in paragraph  (B) below, yarn (single, multiple (folded)  or cabled) put up : (a) on cards, reels, tubes or similar supports, of a weight (including support)  not exceeding : (i) 85  g in the case of silk, waste silk or man-made filament yarn; or (ii) 125  g  in other cases; (b) in balls, hanks or skeins of a weight not exceeding : (i) 85  g in the case of  man-made filament yarn of less than 3 000  decitex, silk or silk waste; (ii) 125  g in the case of  all other yarns of less than 2 000 decitex; or (iii) 500  g in other cases; (c) in hanks or skeins  comprising several smaller hanks or skeins separated by dividing threads which render them  independent one of the other, each of uniform weight not exceeding : (i) 85  g in the case of silk,  waste silk or man-made filament yarn; or (ii) 125  g in other cases. (B) Exceptions : (a) single  yarn of any textile material, except : (i) single yarn of wool or fine animal hair, unbleached; and  (ii) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000  decitex; (b) multiple (folded) or cabled yarn, unbleached : (i) of silk or waste silk, however put  up; or (ii) of other textile material except wool or fine animal hair, in hanks or skeins; (c)  multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133   decitex or less; and (d) single, multiple (folded) or cabled yarn of any textile material : (i) in  cross-reeled hanks or skeins; or (ii) put up on supports or in some other manner indicating its use  in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or  spindles, or reeled in the form of cocoons for embroidery looms). 5. For the purposes of heading  Nos 5204, 5401 and 5508, the expression 'sewing thread` means multiple (folded) or cabled yarn :  (a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1  000  grams; (b) dressed; and (c) with a final 'Z` twist. 6. For the purposes of this section, the  expression 'high tenacity yarn` means yarn having a tenacity, expressed in cN/tex (centinewtons per  tex), greater than the following :  - single yarn of nylon or other polyamides, or of polyesters  :   60 cN/tex, - multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters :  53  cN/tex, - single, multiple (folded) or cabled yarn of viscose rayon :  27 cN/tex.   7. For the  purposes of this section, the expression 'made up` means : (a) cut otherwise than into squares or  rectangles; (b) produced in the finished state, ready for use (or merely needing separation by  cutting dividing threads) without sewing or other working (for example, certain dusters, towels,  table cloths, scarf squares, blankets); (c) hemmed or with rolled edges, or with a knotted fringe  at any of the edges, but excluding fabrics the cut edges of which have been prevented from  unravelling by whipping or by other simple means; (d) cut to size and having undergone a process of  drawn thread work; (e) assembled by sewing, gumming or otherwise (other than piece goods consisting  of two or more lengths of identical material joined end to end and piece goods composed of two or  more textiles assembled in layers, whether or not padded); (f) knitted or crocheted to shape,  presented in the form of a number of items in the length. 8. Chapters 50 to 55 and, except where  the context otherwise requires, Chapters 56 to 60, do not apply to goods made up within the meaning  of note  7 above. Chapters 50 to 55 do not apply to goods of Chapters 56 to  59. 9. The woven  fabrics of Chapters 50 to  55 include fabrics consisting of layers of parallel textile yarns  superimposed on each other at acute or right angles. These layers are bonded at the intersections  of the yarns by an adhesive or by thermal bonding.10. Elastic products consisting of textile  materials combined with rubber threads are classified in this section.11. For the purposes of this  section, the expression 'impregnated` includes 'dipped`.12. For the purposes of this section, the  expression 'polyamides` includes 'aramids`.13. Unless the context otherwise requires, textile  garments of different headings are to be classified in their own headings even if put up in sets  for retail sale.Subheading notes1. In this section and, where applicable, throughout the  nomenclature, the following expressions have the meanings hereby assigned to them : (a)  'Elastomeric yarn` : Filament yarn, including monofilament, of synthetic textile material, other  than textured yarn, which does not break on being extended to three times its original length and  which returns, after being extended to twice its original length, within a period of five minutes,  to a length not greater than one-and-a-half times its original length.  (b) 'Unbleached yarn` :Yarn  which : (i) has the natural colour of its constituent fibres and has not been bleached, dyed  (whether or not in the mass) or printed; or (ii) is of indeterminate colour (grey yarn),  manufactured from garnetted stock. Such yarn may have been treated with a colourless dressing or  fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres,  treated in the mass with delustring agents (for example, titanium dioxide). (c) 'Bleached yarn`  :Yarn which : (i) has undergone a bleaching process, is made of bleached fibres or, unless the  context otherwise requires, has been dyed white (whether or not in the mass) or treated with a  white dressing; (ii) consists of a mixture of unbleached and bleached fibres; or (iii) is multiple  (folded) or cabled and consists of unbleached and bleached yarns. (d) 'Coloured (dyed or printed)  yarn` :Yarn which : (i) is dyed (whether or not in the mass) other than white or in a fugitive  colour or printed, or made from dyed or printed fibres; (ii) consists of a mixture of dyed fibres  of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or  mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;  (iii) is obtained from slivers or rovings which have been printed; or (iv) is multiple (folded) or  cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also  apply mutatis mutandis to monofilament and to strip or the like of Chapter  54. (e) 'Unbleached  woven fabric` : Woven fabric made from unbleached yarn and which has not been bleached, dyed or  printed. Such fabric may have been treated with a colourless dressing or a fugitive dye. (f)  'Bleached woven fabric` :Woven fabric which : (i) has been bleached or, unless the context  otherwise requires, dyed white or treated with a white dressing, in the piece; (ii) consists of  bleached yarn; or (iii) consists of unbleached and bleached yarn. (g) 'Dyed woven fabric` :Woven  fabric which : (i) is dyed a single uniform colour other than white (unless the context otherwise  requires) or has been treated with a coloured finish other then white (unless the context otherwise  requires), in the piece; or (ii) consists of coloured yarn of a single uniform colour. (h) 'Woven  fabric of yarns of different colours` : Woven fabric (other than printed woven fabric) which : (i)  consists of yarns of different colours or yarns of different shades of the same colour (other than  the natural colour of the constituent fibres); (ii) consists of unbleached or bleached yarn and  coloured yarn; or (iii) consists of marl or mixture yarns. (In all cases, the yarn used in  selvedges and piece ends is not taken into consideration.) (ij) 'Printed woven fabric` : Woven  fabric which has been printed in the piece, whether or not made from yarns of different colours.  (The following are also regarded as printed woven fabrics : woven fabrics bearing designs made, for  example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik  process.) The process of mercerization does not affect the classification of yarns or fabrics  within the above categories. (k) 'Plain weave` : A fabric construction in which each yarn of the  weft passes alternately over and under successive yarns of the warp and each yarn of the warp  passes alternately over and under successive yarns of the weft.2.  (A) Products of Chapters 56 to  63 containing two or more textile materials are to be regarded as consisting wholly of that textile  material which would be selected under note  2 to this section for the classification of a product  of Chapters  50 to  55 consisting of the same textile materials. (B) For the application of this  rule : (a) where appropriate, only the part which determines the classification under  interpretative rule  3 shall be taken into account; (b) in the case of textile products consisting  of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; (c)  in the case of embroidery of heading No  5810 only the ground fabric shall be taken into account.  However, embroidery without visible ground shall be classified with reference to the embroidering  threads alone.Additional note1. For the application of note 13 to this section, the term 'textile  garments` means garments of heading Nos 6101 to 6114 and 6201 to 6211.CHAPTER 50SILK>TABLE  POSITION>CHAPTER 51WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRICNote1.  Throughout the nomenclature : (a) 'wool` means the natural fibre grown by sheep or lambs; (b) 'fine  animal hair` means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or  similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or  musk-rat; (c) 'coarse animal hair` means the hair of animals not mentioned above, excluding  brush-making hair and bristles (heading No 0502) and horsehair (heading No 0503). >TABLE>CHAPTER 52COTTONSubheading note1. For the purposes of subheadings 5209 42 and 5211  42, the expression 'denim` means fabrics of three-thread or four-thread twill, including broken  twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are  unbleached, bleached, dyed grey or coloured a lighter shade of blue than that of the warp yarns. >TABLE>CHAPTER 53OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER  YARNAdditional note1.  (A) For the purposes of subheadings 5306 10 90, 5306 20 90 and 5308 20 90,  the expression 'put up for retail sale` in relation to yarn (single, multiple or cabled) means,  subject to the exceptions in paragraph (B) below, yarn put up : (a) in balls or on cards, reels,  tubes or similar supports, of a weight (including support) not exceeding 200  grams; (b) in hanks  or skeins of a weight not exceeding 125  grams; (c) in hanks or skeins comprising several smaller  hanks or skeins separated by dividing threads which render them independent one of the other, each  of uniform weight not exceeding 125  grams. (B) Exceptions : (a) multiple or cabled yarn,  unbleached, in hanks or skeins; (b) multiple or cabled yarn, put up : (i) in cross-reeled hanks or  skeins; or (ii) put up on supports or in some other manner indicating its use in the textile  industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled  in the form of cocoons for embroidery looms). >TABLE>CHAPTER 54MAN-MADE FILAMENTSNotes1. Throughout the nomenclature, the term  'man-made fibres` means staple fibres and filaments of organic polymers produced by manufacturing  processes, either : (a) by polymerization of organic monomers, such as polyamides, polyesters,  polyurethanes or polyvinyl derivatives; or (b) by chemical transformation of natural organic  polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose  acetate, cupro or alginates. The terms 'synthetic` and 'artificial`, used in relation to fibres,  mean : synthetic : fibres as defined at (a); artificial : fibres as defined at (b). The terms  'man-made`, 'synthetic` and 'artificial` shall have the same meanings when used in relation to  'textile materials`.2. Heading Nos 5402 and 5403 do not apply to synthetic or artificial filament  tow of Chapter  55. >TABLE>CHAPTER 55MAN-MADE STAPLE FIBRESNote1. Heading Nos 5501 and 5502 apply only to  man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of  the tow, meeting the following specifications : (a) length of tow exceeding 2  m; (b) twist less  than five turns per metre; (c) measuring per filament less than 67 decitex; (d) synthetic filament  tow only : the tow must be drawn, that is to say, be incapable of being stretched by more than 100  % of its length; (e) total measurement of tow more than 20 000  decitex. Tow of a length not  exceeding 2  m is to be classified within heading No  5503 or 5504. >TABLE>CHAPTER 56WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND  CABLES AND ARTICLES THEREOFNotes1. This chapter does not cover : (a) wadding, felt or nonwovens,  impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics  of Chapter  33, soaps or detergents of heading No  3401, polishes, creams or similar preparations  of heading No  3405, fabric softeners of heading No  3809) where the textile material is present  merely as a carrying medium; (b) textile products of heading No  5811; (c) natural or artificial  abrasive powder or grain, on a backing of felt or nonwovens (heading No  6805); (d) agglomerated or  reconstituted mica, on a backing of felt or nonwovens (heading No  6814); or (e) metal foil on a  backing of felt or nonwovens (Section  XV).2. The term 'felt` includes needleloom felt and fabrics  consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding  process using fibres from the web itself.3. Heading Nos  5602 and 5603 cover respectively felt and  nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of  these materials (compact or cellular). Heading No  5603 also includes nonwovens in which plastics  or rubber forms the bonding substance. Heading Nos  5602 and 5603 do not, however, cover : (a) felt  impregnated, coated, covered or laminated with plastics or rubber, containing 50  % or less by  weight of textile material or felt completely embedded in plastics or rubber (Chapter  39 or 40);  (b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on  both sides with such materials, provided that such coating or covering can be seen with the naked  eye with no account being taken of any resulting change of colour (Chapter  39 or 40); or (c)  plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens,  where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).4. Heading  No  5604 does not cover textile yarn, or strip or the like of heading No  5404 or 5405, in which  the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to  55); for the purpose of this provision, no account should be taken of any resulting change of  colour. >TABLE>CHAPTER 57CARPETS AND OTHER TEXTILE FLOOR COVERINGSNotes1. For the purposes of  this chapter, the term 'carpets and other textile floor coverings` means floor coverings in which  textile materials serve as the exposed surface of the article when in use and includes articles  having the characteristics of textile floor coverings but intended for use for other purposes.2.  This chapter does not cover floor covering underlays.Additional note1. For the purposes of applying  the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling within  subheadings 5701 10 91 to 5701 10 99, the dutiable surface shall not include the heading, the  selvedges and the fringes. >TABLE>CHAPTER 58SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES;  TRIMMINGS; EMBROIDERYNotes1. This chapter does not apply to textile fabrics referred to in note  1  to Chapter  59, impregnated, coated, covered or laminated, or to other goods of Chapter  59.2.  Heading No  5801 also includes woven weft pile fabrics which have not yet had the floats cut, at  which stage they have no pile standing up.3. For the purposes of heading No  5803, 'gauze` means a  fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup  threads which cross the standing or ground threads making a half turn, a complete turn or more to  form loops through which weft threads pass.4. Heading No  5804 does not apply to knotted net  fabrics of twine, cordage or rope, of heading No  5608.5. For the purposes of heading No  5806, the  expression 'narrow woven fabrics` means : (a) woven fabrics of a width not exceeding 30  cm,  whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise  made) on both edges; (b) tubular woven fabrics of a flattened width not exceeding 30  cm; and (c)  bias binding with folded edges, of a width when unfolded not exceeding 30  cm. Narrow woven fabrics  with woven fringes are to be classified in heading No  5808.6. In heading No  5810, the expression  'embroidery` means inter alia embroidery with metal or glass thread on a visible ground of textile  fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other  materials. The heading does not apply to needlework tapestry (heading No  5805).7. In addition to  the products of heading No 5809, this chapter also includes articles made of metal thread and of a  kind used in apparel, as furnishing fabrics or for similar purposes. >TABLE>CHAPTER 59IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE  ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USENotes1. Except where the context otherwise requires,  for the purposes of this chapter, the expression 'textile fabrics` applies only to the woven  fabrics of Chapters  50 to 55 and heading Nos  5803 and 5806, the braids and ornamental trimmings  in the piece of heading No  5808 and the knitted or crocheted fabrics of heading No  6002.2.  Heading No  5903 applies to : (a) textile fabrics, impregnated, coated, covered or laminated with  plastics, whatever the weight per square metre and whatever the nature of the plastic material  (compact or cellular), other than : (1) fabrics in which the impregnation, coating or covering  cannot be seen with the naked eye (usually Chapters  50 to 55, 58 or 60); for the purpose of this  provision, no account should be taken of any resulting change of colour; (2) products which cannot,  without fracturing, be bent manually around a cylinder of a diameter of 7  mm, at a temperature  between 15 and 30 o<?@N}>C (usually Chapter  39); (3) products in which the textile fabric is  either completely embedded in plastics or entirely coated or covered on both sides with such  material, provided that such coating or covering can be seen with the naked eye with no account  being taken of any resulting change of colour (Chapter  39); (4) fabrics partially coated or  partially covered with plastics and bearing designs resulting from these treatments (usually  Chapters 50 to 55, 58 or  60); (5) plates, sheets or strip of cellular plastics, combined with  textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter  39);  or (6) textile products of heading No  5811; (b) fabrics made from yarn, strip or the like,  impregnated, coated, covered or sheathed with plastics, of heading No  5604.3. For the purposes of  heading No  5905, the expression 'textile wall coverings` applies to products in rolls, of a width  of not less than 45  cm, suitable for wall or ceiling decoration, consisting of a textile surface  which has been fixed on a backing or has been treated on the back (impregnated or coated to permit  pasting). This heading does not, however, apply to wall coverings consisting of textile flock or  dust fixed directly on a backing of paper (heading No  4814) or on a textile backing (generally  heading No  5907).4. For the purposes of heading No  5906, the expression 'rubberized textile  fabrics` means : (a) textile fabrics impregnated, coated, covered or laminated with rubber : (i)  weighing not more than 1 500  g/m2<?@N}>; or (ii) weighing more than 1 500  g/m2<?@N}> and  containing more than 50 % by weight of textile material; (b) fabrics made from yarn, strip or the  like, impregnated, coated, covered or sheathed with rubber, of heading No  5604; (c) fabrics  composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per  square metre; and (d) plates, sheets or strip of cellular rubber, combined with textile fabric,  where the textile fabric is more than mere reinforcement, other than textile products of heading No   5811.5. Heading No  5907 does not apply to : (a) fabrics in which the impregnation, coating or  covering cannot be seen with the naked eye (usually Chapters  50 to 55, 58 or 60); for the purpose  of this provision, no account should be taken of any resulting change of colour; (b) fabrics  painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the  like); (c) fabrics partially covered with flock, dust, powdered cork or the like and bearing  designs resulting from these treatments.However, imitation pile fabrics remain classified in this  heading; (d) fabrics finished with normal dressings having a basis of amylaceous or similar  substances; (e) wood veneered on a backing of textile fabrics (heading No  4408); (f) natural or  artificial abrasive powder or grain, on a backing of textile fabrics (heading No  6805); (g)  agglomerated or reconstituted mica, on a backing of textile fabrics (heading No  6814); or (h)  metal foil on a backing of textile fabrics (Section  XV).6. Heading No  5910 does not apply to :  (a) transmission or conveyor belting, of textile material, of a thickness of less than 3  mm; or  (b) transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or  laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed  with rubber (heading No  4010).7. Heading No  5911 applies to the following goods, which do not  fall in any other heading of Section  XI : (a) textile products in the piece, cut to length or  simply cut to rectangular (including square) shape (other than those having the character of the  products of heading Nos  5908 to 5910), the following only : (i) textile fabrics, felt and  felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a  kind used for card clothing, and similar fabrics of a kind used for other technical purposes; (ii)  bolting cloth; (iii) straining cloth of a kind used in oil presses or the like, of textile material  or of human hair; (iv) flat woven textile fabrics with multiple warp or weft, whether or not  felted, impregnated or coated, of a kind used in machinery or for other technical purposes; (v)  textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) cords, braids  and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in  industry as packing or lubricating materials; (b) textile articles (other than those of heading Nos   5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts,  endless or fitted with linking devices, of a kind used in paper-making or similar machines (for  example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery  parts). >TABLE>CHAPTER 60KNITTED OR CROCHETED FABRICSNotes1. This chapter does not cover : (a)  crochet lace of heading No  5804; (b) labels, badges and similar articles, knitted or crocheted, of  heading No  5807; or (c) knitted or crocheted fabrics, impregnated, coated, covered or laminated of  Chapter  59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated,  remain classified in heading No  6001.2. This chapter also includes fabrics made of metal thread  and of a kind used in apparel, as furnishing fabrics or for similar purposes.3. Throughout the  nomenclature any reference to 'knitted goods` includes a reference to stitch-bonded goods in which  the chain stitches are formed of textile yarn. >TABLE>CHAPTER 61ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR  CROCHETEDNotes1. This chapter applies only to made up knitted or crocheted articles.2. This chapter  does not cover : (a) goods of heading No  6212; (b) worn clothing or other worn articles of heading  No  6309; or (c) orthopaedic appliances, surgical belts, trusses or the like (heading No  9021).3.  For the purposes of heading Nos  6103 and 6104 : (a) The term 'suit` means a set of garments  composed of two or three pieces made up in identical fabric and comprising : - one garment designed  to cover the lower part of the body and consisting of trousers, breeches or shorts (other than  swimwear), a skirt or a divided skirt, having neither braces nor bibs, and - one suit coat or  jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to  cover the upper part of the body, possibly with a tailored waistcoat in addition. All of the  components of a suit must be of the same fabric construction, style, colour and composition; they  must also be of corresponding or compatible size. If several separate components to cover the lower  part of the body are presented together (for example trousers and shorts, or a skirt or divided  skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women`s  or girls` suits, the skirt or divided skirt, the other garments being considered separately. The  term 'suit` includes the following sets of garments, whether or not they fulfil all the above  conditions : - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well  down at the back and striped trousers, - evening dress (tailcoat), generally made of black fabric,  the jacket of which is relatively short at the front, does not close and has narrow skirts cut in  at the hips and hanging down behind, - dinner jacket suits, in which the jacket is similar in style  to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or  imitation silk lapels; (b) The term 'ensemble` means a set of garments (other than suits and  articles of heading No  6107, 6108 or 6109), composed of several pieces made up in identical  fabric, put up for retail sale, and comprising : - one garment designed to cover the upper part of  the body, with the exception of pullovers which may form a second upper garment in the sole context  of twin sets, and of waistcoats which may also form a second upper garment, and - one or two  different garments, designed to cover the lower part of the body and consisting of trousers, bib  and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the  components of an ensemble must be of the same fabric construction, style, colour and composition;  they also must be of corresponding or compatible size. The term 'ensemble` does not apply to track  suits or ski suits, of heading No  6112.4. Heading Nos  6105 and 6106 do not cover garments with  pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the  garment, or garments having an average of less than 10  stitches per linear centimetre in each  direction counted on an area measuring at least 10  cm×10  cm. Heading No  6105 does not cover  sleeveless garments.5. For the purposes of heading No  6111 : (a) The expression 'babies` garments  and clothing accessories` means articles for young children of a body height not exceeding 86  cm;  it also covers babies` napkins; (b) Articles which are prima facie classifiable both within heading  No  6111 and within other headings of this chapter are to be classified within heading No  6111.6.  For the purposes of heading No  6112 'ski suits` means garments or sets of garments which, by their  general appearance and texture, are identifiable as intended to be worn principally for skiing  (cross-country or alpine). They consist either of : (a) a 'ski overall`, that is, a one-piece  garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a  collar the ski overall may have pockets or footstraps; or (b) a 'ski ensemble`, that is, a set of  garments composed of two or three pieces, put up for retail sale and comprising : - one garment  such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener  (zipper), possibly with a waistcoat in addition, and - one pair of trousers whether or not  extending above waist level, one pair of breeches or one bib and brace overall. The 'ski ensemble`  may also consist of an overall similar to the one mentioned in paragraph  (a) above and a type of  padded, sleeveless jacket worn over the overall. All the components of a 'ski ensemble` must be  made up in a fabric of the same texture, style and composition whether or not of the same colour;  they also must be of corresponding or compatible size.7. Garments which are prima facie  classifiable both within heading No  6113 and within other headings of this chapter, excluding  heading No  6111, are to be classified within heading No  6113.8. Garments of this chapter designed  for left over right closure at the front shall be regarded as men`s or boys` garments, and those  designed for right over left closure at the front as women`s or girls` garments. These provisions  do not apply where the cut of the garment clearly indicates that it is designed for one or other of  the sexes. Garments which cannot be identified as either men`s or boys` garments or as women`s or  girls` garments are to be classified in the headings covering women`s or girls` garments.9.  Articles of this chapter may be made of metal thread.Additional notes1. For the application of note  3  (b) of this chapter the components of an ensemble must be made up entirely in a single identical  fabric, subject to compliance with the other conditions laid down in the said note. For this  purpose the fabric used can be unbleached, bleached, dyed, of yarns of different colours or  printed. Sets of garments are not regarded as ensembles when their components are made up in  different fabrics, even if the difference is due only to their respective colours.2. For the  purposes of heading No  6109, the terms 'singlets` and 'other vests` include garments, even if of a  fancy design, worn next to the body, without collar, with or without sleeves, including those with  shoulder straps. These garments, which are intended to cover the upper part of the body, often  possess many characteristics in common with those of T-shirts or with more traditional kinds of  singlets and other vests of heading No  6109. However, garments having a drawstring, ribbed  waistband or other means of tightening at the bottom are excluded from heading No  6109. >TABLE>CHAPTER 62ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR  CROCHETEDNotes1. This chapter applies only to made-up articles of any textile fabric other than  wadding, excluding knitted or crocheted articles (other than those of heading No  6212).2. This  chapter does not cover : (a) worn clothing or other worn articles of heading No  6309; or (b)  orthopaedic appliances, surgical belts, trusses or the like (heading No  9021).3. For the purposes  of heading Nos  6203 and 6204 : (a) The term 'suit` means a set of garments composed of two or  three pieces made up in identical fabric and comprising : - one garment designed to cover the lower  part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a  divided skirt, having neither braces nor bibs, and - one suit coat or jacket the outer shell of  which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of  the body, possibly with a tailored waistcoat in addition. All of the components of a suit must be  of the same fabric construction, style, colour and composition; they must also be of corresponding  or compatible size. If several separate components to cover the lower part of the body are  presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers),  the constituent lower part shall be the trousers, or, in the case of women`s or girls` suits, the  skirt or divided skirt, the other garments being considered separately. The term 'suit` includes  the following sets of garments, whether or not they fulfil all the above conditions : - morning  dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and  striped trousers, - evening dress (tailcoat), generally made of black cloth, the jacket of which is  relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging  down behind, - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket  (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.  (b) The term 'ensemble` means a set of garments (other than suits and articles of heading No  6207  or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and  comprising : - one garment designed to cover the upper part of the body, with the exception of  waistcoats which may also form a second upper garment, and - one or two different garments,  designed to cover the lower part of the body and consisting of trousers, bib and brace overalls,  breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an  ensemble must be of the same fabric construction, style, colour and composition; they also must be  of corresponding or compatible size. The term 'ensemble` does not apply to track suits or ski  suits, of heading No  6211.4. For the purposes of heading No  6209 : (a) The expression 'babies`  garments and clothing accessories` means articles for young children of a body height not exceeding  86  cm; it also covers babies` napkins; (b) Articles which are prima facie classifiable both within  heading No  6209 and within other headings of this chapter are to be classified within heading No   6209.5. Garments which are prima facie classifiable both within heading No  6210 and within other  headings of this chapter, excluding heading No  6209, are to be classified within heading No   6210.6. For the purposes of heading No  6211, 'ski suits` means garments or sets of garments which,  by their general appearance and texture, are identifiable as intended to be worn principally for  skiing (cross-country or alpine). They consist either of : (a) a 'ski overall`, that is, a  one-piece garment designed to cover the upper and the lower parts of the body; in addition to  sleeves and a collar the ski overall may have pockets or footstraps; or (b) a 'ski ensemble`, that  is, a set of garments composed of two or three pieces, put up for retail sale and comprising : -  one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide  fastener (zipper), possibly with a waistcoat in addition, and - one pair of trousers whether or not  extending above waist level, one pair of breeches or one bib and brace overall. The 'ski ensemble`  may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of  padded, sleeveless jacket worn over the overall. All the components of a 'ski ensemble` must be  made up in a fabric of the same texture, style and composition whether or not of the same colour;  they also must be of corresponding or compatible size.7. Scarves and articles of the scarf type,  square or approximately square, of which no side exceeds 60  cm, are to be classified as  handkerchiefs (heading No  6213). Handkerchiefs of which any side exceeds 60  cm are to be  classified within heading No  6214.8. Garments of this chapter designed for left over right closure  at the front shall be regarded as men`s or boys` garments, and those designed for right over left  closure at the front as women`s or girls` garments. These provisions dot not apply where the cut of  the garment clearly indicates that it is designed for one or other of the sexes. Garments which  cannot be identified as either men`s or boys` garments or as women`s or girls` garments are to be  classified in the headings covering women`s or girls` garments.9. Articles of this chapter may be  made of metal thread.Additional note1. For the application of note 3  (b) of this chapter the  components of an ensemble must be made up entirely in a single identical fabric, subject to  compliance with the other conditions laid down in the said note. For this purpose the fabric used  can be unbleached, bleached, dyed, of yarns of different colours or printed. Sets of garments are  not regarded as ensembles when their components are made up in different fabrics, even if the  difference is due only to their respective colours. >TABLE>CHAPTER 63OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE  ARTICLES; RAGSNotes1. Sub-chapter I applies only to made-up articles, of any textile fabric.2.  Sub-chapter I does not cover : (a) goods of Chapters 56 to 62; or (b) worn clothing or other worn  articles of heading No  6309.3. Heading No  6309 applies only to the following goods : (a) articles  of textile materials : - clothing and clothing accessories, and parts thereof; - blankets and  travelling rugs; - bed linen, table linen, toilet linen and kitchen linen; - furnishing articles,  other than carpets of heading Nos  5701 to 5705 and tapestries of heading No  5805; (b) footwear  and headgear of any material other than asbestos. In order to be classified within this heading,  the articles mentioned above must comply with both of the following requirements : - they must show  signs of appreciable wear, and - they must be presented in bulk or in bales, sacks or similar  packings. >TABLE>SECTION XIIFOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,  WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES  MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIRCHAPTER 64FOOTWEAR, GAITERS AND THE  LIKE; PARTS OF SUCH ARTICLESNotes1. This chapter does not cover : (a) footwear without applied  soles, of textile material (Chapter 61 or 62); (b) worn footwear of heading No  6309; (c) articles  of asbestos (heading No  6812); (d) orthopaedic footwear or other orthopaedic appliances, or parts  thereof (heading No  9021); or (e) toy footwear or skating boots with ice or roller skates  attached; shin-guards or similar protective sportswear (Chapter  95).2. For the purposes of heading  No  6406, the expression 'parts` does not include pegs, boot protectors, eyelets, boot hooks,  buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their  appropriate headings) or buttons or other goods of heading No  9606.3. For the purposes of this  chapter, the expressions 'rubber` or 'plastics` include any textile material visibly coated or  covered externally with one or both of those materials.4. Subject to note  3 to this chapter : (a)  the material of the upper shall be taken to be the constituent material having the greatest  external surface area, no account being taken of accessories or reinforcements such as ankle  patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; (b) the  constituent material of the outer sole shall be taken to be the material having the greatest  surface area in contact with the ground, no account being taken of accessories or reinforcements  such as spikes, bars, nails, protectors or similar attachments.Subheading note1. For the purposes  of subheadings 6402 11, 6402 19, 6403 11, 6403 19 and 6404 11, the expression 'sports footwear`  applies only to : (a) footwear which is designed for a sporting activity and has, or has provision  for the attachment of, spikes, sprigs, stops, clips, bars or the like; (b) skating boots, ski-boots  and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes. >TABLE>CHAPTER 65HEADGEAR AND PARTS THEREOFNotes1. This chapter does not cover : (a) worn  headgear of heading No  6309; (b) asbestos headgear (heading No  6812); or (c) dolls` hats, other  toy hats or carnival articles of Chapter  95.2. Heading No 6502 does not cover hat-shapes made by  sewing, other than those obtained simply by sewing strips in spirals. >TABLE>CHAPTER 66UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS,  RIDING-CROPS AND PARTS THEREOFNotes1. This chapter does not cover : (a) measure walking-sticks or  the like (heading No 9017); (b) firearm-sticks, sword-sticks, loaded walking-sticks or the like  (Chapter 93); or (c) goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).2. Heading  No 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels,  thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to,  articles of heading No 6601 or 6602 are to be classified separately and are not to be treated as  forming part of those articles. >TABLE>CHAPTER 67PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN;  ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIRNotes1. This chapter does not cover : (a) straining cloth  of human hair (heading No  5911); (b) floral motifs of lace, of embroidery or other textile fabric  (Section  XI); (c) footwear (Chapter  64); (d) headgear or hair-nets (Chapter  65); (e) toys,  sports requisites or carnival articles (Chapter  95); or (f) feather dusters, powder-puffs or hair  sieves (Chapter  96).2. Heading No  6701 does not cover : (a) articles in which feathers or down  constitute only filling or padding (for example, bedding of heading No  9404); (b) articles of  apparel or clothing accessories in which feathers or down constitute no more than mere trimming or  padding; or (c) artificial flowers or foliage or parts thereof or made up articles of heading No   6702.3. Heading No  6702 does not cover : (a) articles of glass (Chapter  70); or (b) artificial  flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece  by moulding, forging, carving, stamping or other process, or consisting of parts assembled  otherwise than by binding, glueing, fitting into one another or similar methods. >TABLE>SECTION XIIIARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA  OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARECHAPTER 68ARTICLES OF STONE, PLASTER,  CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALSNotes1. This chapter does not cover : (a) goods of  Chapter 25; (b) coated, impregnated or covered paper of heading No  4810 or 4811 (for example,  paper coated with mica powder or graphite, bituminized or asphalted paper); (c) coated, impregnated  or covered textile fabric of Chapter  56 or 59 (for example, fabric coated or covered with mica  powder, bituminized or asphalted fabric); (d) articles of Chapter  71; (e) tools or parts of tools,  of Chapter  82; (f) lithographic stones of heading No  8442; (g) electrical insulators (heading No   8546) or fittings of insulating material of heading No  8547; (h) dental burrs (heading No  9018);  (ij) articles of Chapter  91 (for example, clocks and clock cases); (k) articles of Chapter  94  (for example, furniture, lamps and lighting fittings, prefabricated buildings); (l) articles of  Chapter  95 (for example, toys, games and sports requisites); (m) articles of heading No  9602, if  made of materials specified in note  2  (b) to Chapter  96, or of heading No  9606 (for example,  buttons), No  9609 (for example, slate pencils) or No  9610 (for example, drawing slates); or (n)  articles of Chapter  97 (for example, works of art).2. in heading No  6802, the expression 'worked  monumental or building stone` applies not only to the varieties of stone referred to in heading No   2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and  steatite) similarly worked; it does not, however, apply to slate. >TABLE>CHAPTER 69CERAMIC PRODUCTSNotes1. This chapter applies only to ceramic products  which have been fired after shaping. Heading Nos  6904 to 6914 apply only to such products other  than those classifiable in heading Nos  6901 to 6903.2. This chapter does not cover : (a) products  of heading No  2844; (b) articles of Chapter 71 (for example, imitation jewellery); (c) cermets of  heading No  8113; (d) articles of Chapter 82; (e) electrical insulators (heading No  8546) or  fittings of insulating material of heading No  8547; (f) artificial teeth (heading No  9021); (g)  articles of Chapter 91 (for example, clocks and clock cases); (h) articles of Chapter 94 (for  example, furniture, lamps and lighting fittings, prefabricated buildings); (ij) articles of Chapter  95 (for example, toys, games and sports requisites); (k) articles of heading No 9606 (for example,  buttons) or of heading No  9614 (for example, smoking pipes); or (l) articles of Chapter 97 (for  example, works of art). >TABLE>CHAPTER 70GLASS AND GLASSWARENotes1. This chapter does not cover : (a) goods of  heading No  3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form  of powder, granules or flakes); (b) articles of Chapter 71 (for example, imitation jewellery); (c)  optical fibre cables of heading No  8544, electrical insulators (heading No  8546) or fittings of  insulating material of heading No  8547; (d) optical fibres, optically worked optical elements,  hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of  Chapter  90; (e) lamps or lighting fittings, illuminated signs, illuminated name-plates or the  like, having a permanently fixed light source, or parts thereof of heading No  9405; (f) toys,  games, sports requisites, Christmas tree ornaments or other articles of Chapter  95 (excluding  glass eyes without mechanisms for dolls or for other articles of Chapter  95); or (g) buttons,  fitted vacuum flasks, scent or similar sprays or other articles of Chapter  96.2. For the purposes  of headings Nos  7003, 7004 and 7005 : (a) Glass is not regarded as 'worked` by reason of any  process it has undergone before annealing. (b) Cutting to shape does not affect the classification  of glass in sheets. (c) The expression 'absorbent or reflecting layer` means a microscopically thin  coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example,  infra-red light or improves the reflecting qualities of the glass while still allowing it to retain  a degree of transparency or translucency.3. The products referred to in heading No  7006 remain  classified in that heading whether or not they have the character of articles.4. For the purposes  of heading No  7019, the expression 'glass wool` means : (a) mineral wools with a silica (SiO2)  content not less than 60 % by weight; (b) mineral wools with a silica (SiO2) content less than 60 %  but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3)  content exceeding 2 % by weight. Mineral wools which do not comply with the above specifications  fall within heading No  6806.5. Throughout the nomenclature, the expression 'glass` includes fused  quartz and other fused silica.Subheading note1. For the purposes of subheadings 7013 21, 7013 31  and 7013 91, the expression 'lead crystal` means only glass having a minimum lead monoxide (PbO)  content by weight of 24 %. >TABLE>SECTION XIVNATURAL OR CULTURED PEARLS, PRECIOUS OR  SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;  IMITATION JEWELLERY; COINCHAPTER 71NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,  PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY;  COINNotes 1. Subject to note  1 (a) to Section  VI and except as provided below, all articles  consisting wholly or partly : (a) of natural or cultured pearls or of precious or semi-precious  stones (natural, synthetic or reconstructed); or (b) of precious metal or of metal clad with  precious metal,are to be classified in this chapter. 2.  (a) Heading Nos  7113, 7114 and 7115 do  not cover articles in which precious metal or metal clad with precious metal is present as minor  constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules  and rims), and paragraph  (b) of the foregoing note does not apply to such articles. (b) Heading No   7116 does not cover articles containing precious metal or metal clad with precious metal (other  than as minor constituents). 3. This chapter does not cover : (a) amalgams of precious metal, or  colloidal precious metal (heading No  2843); (b) sterile surgical suture materials, dental fillings  or other goods of Chapter  30; (c) goods of Chapter  32 (for example, lustres); (d) handbags or  other articles of heading No  4202 or articles of heading No  4203; (e) articles of heading No   4303 or 4304; (f) goods of Section  XI (textiles and textile articles); (g) footwear, headgear or  other articles of Chapter  64 or 65; (h) umbrellas, walking-sticks or other articles of Chapter   66; (ij) abrasive goods of heading No  6804 or 6805 or Chapter  82, containing dust or powder of  precious or semi-precious stones (natural or synthetic); articles of Chapter  82 with a working  part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery,  mechanical appliances or electrical goods, or parts thereof, of Section  XVI. However, articles and  parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed)  remain classified in this chapter, except unmounted worked sapphires and diamonds for styluses  (heading No  8522); (k) articles of Chapter  90, 91 or 92 (scientific instruments, clocks and  watches, musical instruments); (l) arms or parts thereof (Chapter  93); (m) articles covered by  note  2 to Chapter  95; (n) articles classified in Chapter  96 by virtue of note  4 to that  chapter; or (o) original sculptures or statuary (heading No  9703), collectors` pieces (heading No   9705) or antiques of an age exceeding 100  years (heading No  9706), other than natural or cultured  pearls or precious or semi-precious stones. 4.  (a) The expression 'precious metal` means silver,  gold and platinum. (b) The expression 'platinum` means platinum, iridium, osmium, palladium,  rhodium and ruthenium. (c) The expression 'precious or semi-precious stones` does not include any  of the substances specified in note  2  (b) to Chapter  96. 5. For the purposes of this chapter,  any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal  is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2  %, by weight, of the alloy. Alloys of precious metal are to be classified according to the  following rules : (a) An alloy containing 2 % or more, by weight, of platinum is to be treated as  an alloy of platinum. (b) An alloy containing 2 % or more, by weight, of gold but no platinum, or  less than 2 %, by weight, of platinum, is to be treated as an alloy of gold. (c) Other alloys  containing 2 % or more, by weight, of silver are to be treated as alloys of silver. 6. Except where  the context otherwise requires, any reference in the nomenclature to precious metal or to any  particular precious metal includes a reference to alloys treated as alloys of precious metal or of  the particular metal in accordance with the rules in note  5 above, but not to metal clad with  precious metal or to base metal or non-metals plated with precious metal. 7. Throughout the  nomenclature the expression 'metal clad with precious metal` means material made with a base of  metal upon one or more surfaces of which there is affixed by soldering, brazing, welding,  hot-rolling or similar mechanical means a covering of precious metal. Except where the context  otherwise requires, the expression also covers base metal inlaid with precious metal. 8. For the  purposes of heading No  7113, the expression 'articles of jewellery` means : (a) any small objects  of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches,  ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other  medals and insignia); and (b) articles of personal use of a kind normally carried in the pocket, in  the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).   9. For the purposes of heading No  7114, the expression 'articles of goldsmiths` or silversmiths`  wares` includes such articles as ornaments, tableware, toilet-ware, smokers` requisites and other  articles of household, office or religious use.10. For the purposes of heading No  7117, the  expression 'imitation jewellery` means articles of jewellery within the meaning of paragraph  (a)  of note  8 above (but not including buttons or other articles of heading No  9606, or dress-combs,  hair-slides or the like, or hairpins, of heading No  9615), not incorporating natural or cultured  pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as  plating or as minor constituents) precious metal or metal clad with precious metal.Subheading  notes1. For the purposes of subheadings 7106 10, 7108 11, 7110 11, 7110 21, 7110 31 and 7110 41,  the expressions 'powder` and 'in powder form` mean products of which 90 % or more by weight passes  through a sieve having a mesh aperture of 0,5  mm.2. Notwithstanding the provisions of chapter note   4  (b), for the purposes of subheadings 7110 11 and 7110 19, the expression 'platinum` does not  include iridium, osmium, palladium, rhodium or ruthenium.3. For the classification of alloys in the  subheadings of heading No  7110, each alloy is to be classified with that metal, platinum,  palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of  these metals.Additional note1. For the purposes of heading No  7112, the expression 'waste and  scrap, of precious metal` means products fit only for the recovery of the metal or for use in the  manufacture of chemicals. >TABLE>SECTION XVBASE METALS AND ARTICLES OF BASE METALNotes1. This  section does not cover : (a) prepared paints, inks or other products with a basis of metallic  flakes or powder (heading Nos  3207 to 3210, 3212, 3213 or 3215); (b) ferro-cerium or other  pyrophoric alloys (heading No  3606); (c) headgear or parts thereof of heading No  6506 or 6507;  (d) umbrella frames or other articles of heading No  6603; (e) goods of Chapter  71 (for example,  precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) articles of  Section  XVI (machinery, mechanical appliances and electrical goods); (g) assembled railway or  tramway track (heading No  8608) or other articles of Section  XVII (vehicles, ships and boats,  aircraft); (h) instruments or apparatus of Section  XVIII, including clock or watch springs; (ij)  lead shot prepared for ammunition (heading No  9306) or other articles of Section  XIX (arms and  ammunition); (k) articles of Chapter  94 (for example, furniture, mattress supports, lamps and  lighting fittings, illuminated signs, prefabricated buildings); (l) articles of Chapter  95 (for  example, toys, games, sports requisites); (m) hand sieves, buttons, pens, pencil-holders, pen nibs  or other articles of Chapter  96 (miscellaneous manufactured articles); or (n) articles of Chapter   97 (for example, works of art).2. Throughout the nomenclature, the expression 'parts of general  use` means : (a) articles of heading No  7307, 7312, 7315, 7317 or 7318 and similar articles of  other base metal; (b) springs and leaves for springs, of base metal, other than clock or watch  springs (heading No  9114); and (c) articles of heading Nos  8301, 8302, 8308, 8310 and frames and  mirrors, of base metal, of heading No  8306. In Chapters  73 to 76 and 78 to 82 (but not in heading  No  7315) references to parts of goods do not include references to parts of general use as defined  above. Subject to the preceding paragraph and to note  1 to Chapter  83, the articles of Chapter   82 or 83 are excluded from Chapters  72 to 76 and 78 to 81.3. Classification of alloys (other than  ferro-alloys and master alloys as defined in Chapters  72 and 74) : (a) An alloy of base metals is  to be classified as an alloy of the metal which predominates by weight over each of the other  metals. (b) An alloy composed of base metals of this section and of elements not falling within  this section is to be treated as an alloy of base metals of this section if the total weight of  such metals equals or exceeds the total weight of the other elements present. (c) In this section  the term 'alloys` includes sintered mixtures of metal powders, heterogeneous intimate mixtures  obtained by melting (other than cermets) and intermetallic compounds.4. Unless the context  otherwise requires, any reference in the nomenclature to a base metal includes a reference to  alloys which, by virtue of note  3 above, are to be classified as alloys of that metal.5.  Classification of composite articles : Except where the headings otherwise require, articles of  base metal (including articles of mixed materials treated as articles of base metal under the  interpretative rules) containing two or more base metals are to be treated as articles of the base  metal predominating by weight over each of the other metals.For this purpose : (a) Iron and steel,  or different kinds of iron or steel, are regarded as one and the same metal. (b) An alloy is  regarded as being entirely composed of that metal as an alloy of which, by virtue of note  3, it is  classified. (c) A cermet of heading No  8113 is regarded as a single base metal.6. In this section,  the following expressions have the meanings hereby assigned to them : (a) Waste and scrap Metal  waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely  not usable as such because of breakage, cutting-up, wear or other reasons. (b) Powders Products of  which 90 % or more by weight passes through a sieve having a mesh aperture of 1  mm.CHAPTER 72IRON  AND STEELNotes1. In this chapter and, in the case of notes (d), (e) and (f) throughout the  nomenclature, the following expressions have the meanings hereby assigned to them : (a) Pig iron  Pig iron containing, by weight, one or more of the following elements in the specified proportions  : - not more than 10 % of chromium, - not more than 6 % of manganese, - not more than 3 % of  phosphorus, - not more than 8 % of silicon, - a total of not more than 10 % of other elements. (b)  Spiegeleisen Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of  manganese and otherwise conforming to the specification at (a) above. (c) Ferro-alloys Alloys in  pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in  granular or powder forms, whether or not agglomerated, commonly used as an additive in the  manufacture of other alloys or as de-oxidants, de-sulphurizing agents or for similar uses in  ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the  element iron and one or more of the following : - more than 10 % of chromium, - more than 30 % of  manganese, - more than 3 % of phosphorus, - more than 8 % of silicon, - a total of more than 10 %  of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper.  (d) Steel Ferrous materials other than those of heading No  7203 which (with the exception of  certain types produced in the form of castings) are usefully malleable and which contain by weight  2 % or less of carbon. However, chromium steels may contain higher proportions of carbon. (e)  Stainless steel Alloy steels containing, by weight, 1,2 % or less of carbon and 10,5 % or more of  chromium, with or without other elements. (f) Other alloy steel Steels not complying with the  definition of stainless steel and containing by weight one or more of the following elements in the  proportion shown : - 0,3 % or more of aluminium, - 0,0008 % or more of boron, - 0,3 % or more of  chromium, - 0,3 % or more of cobalt, - 0,4 % or more of copper, - 0,4 % or more of lead, - 1,65 %  or more of manganese, - 0,08 % or more of molybdenum, - 0,3 % or more of nickel, - 0,06 % or more  of niobium, - 0,6 % or more of silicon, - 0,05 % or more of titanium, - 0,3 % or more of tungsten  (wolfram), - 0,1 % or more of vanadium, - 0,05 % or more of zirconium, - 0,1 % or more of other  elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. (g) Remelting scrap  ingots of iron or steel Products roughly cast in the form of ingots without feeder-heads or hot  tops, or of pigs, having obvious surface faults and not complying with the chemical composition of  pig iron, spiegeleisen or ferro-alloys. (h) Granules Products of which less than 90 % by weight  passes through a sieve with a mesh aperture of 1  mm and of which 90 % or more by weight passes  through a sieve with a mesh aperture of 5  mm. (ij) Semi-finished products Continuous cast products  of solid section, whether or not subjected to primary hot-rolling; andOther products of solid  section, which have not been further worked than subjected to primary hot-rolling or roughly shaped  by forging, including blanks for angles, shapes or sections.  These products are not presented in  coils. (k) Flat-rolled products Rolled products of solid rectangular (other than square)  cross-section, which do not conform to the definition at (ij) above in the form of : - coils of  successively superimposed layers, or - straight lengths, which if of a thickness less than 4,75  mm  are of a width measuring at least ten times the thickness or if of a thickness of 4,75  mm or more  are of a width which exceeds 150  mm and measures at least twice the thickness. Flat-rolled  products include those with patterns in relief derived directly from rolling (for example, grooves,  ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or  polished, provided that they do not thereby assume the character of articles or products of other  headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be  classified as products of a width of 600  mm or more, provided that they do not assume the  character of articles or products of other headings. (l) Bars and rods, hot-rolled, in irregularly  wound coils Hot-rolled products in irregularly wound coils, which have a solid cross-section in the  shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other  convex polygons. These products may have indentations, ribs, grooves or other deformations produced  during the rolling process (reinforcing bars and rods). (m) Other bars and rods Products which do  not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which  have a uniform solid cross-section along their whole length in the shape of circles, segments of  circles, ovals, rectangles (including squares), triangles or other convex polygons. These products  may : - have indentations, ribs, grooves or other deformations produced during the rolling process  (reinforcing bars and rods), - be twisted after rolling. (n) Angles, shapes and sections Products  having a uniform solid cross-section along their whole length which do not conform to any of the  definitions at (ij), (k), (l) or (m) above or to the definition of wire.  Chapter 72 does not  include products of heading No  7301 or 7302. (o) Wire Cold-formed products in coils, of any  uniform solid cross-section along their whole length, which do not conform to the definition of  flat-rolled products. (p) Hollow drill bars and rods Hollow bars and rods of any cross-section,  suitable for drills, of which the greatest external dimension of the cross-section exceeds 15  mm  but does not exceed 52  mm, and of which the greatest internal dimension does not exceed one half  of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this  definition are to be classified within heading No  7304.2. Ferrous metals clad with another ferrous  metal are to be classified as products of the ferrous metal predominating by weight.3. Iron or  steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be  classified, according to their form, their composition and their appearance, in the headings of  this chapter appropriate to similar hot-rolled products.Subheading notes1. In this chapter the  following expressions have the meanings hereby assigned to them : (a) Alloy pig iron Pig iron  containing, by weight, one or more of the following elements in the specified proportions : - more  than 0,2 % of chromium, - more than 0,3 % of copper, - more than 0,3 % of nickel, - more than 0,1 %  of any of the following elements : aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.  (b) Non-alloy free-cutting steel Non-alloy steel containing, by weight, one or more of the  following elements in the specified proportions : - 0,08 % or more of sulphur, - 0,1 % or more of  lead, - more than 0,05 % of selenium, - more than 0,01 % of tellurium, - more than 0,05 % of  bismuth. (c) Silicon-electrical steel Alloy steels containing by weight at least 0,6 % but not more  than 6 % of silicon and not more than 0,08 % of carbon. They may also contain by weight not more  than 1 % of aluminium but no other element in a proportion that would give the steel the  characteristics of another alloy steel. (d) High-speed steel Alloy steels containing, with or  without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a  combined content by weight of 7 % or more, 0,6 % or more of carbon and 3 to 6 % of chromium. (e)  Silico-manganese steel Alloy steels containing by weight : - 0,35 % or more but not more than 0,7 %  of carbon, - 0,5 % or more but not more than 1,2 % of manganese, and - 0,6 % or more but not more  than 2,3 % of silicon, but not containing any other element in a proportion that would give the  steel the characteristics of another alloy steel.2. For the classification of ferro-alloys in the  subheadings of heading No  7202, the following rule should be observed :A ferro-alloy is considered  as binary and classified under the relevant subheading (if it exists) if only one of the alloy  elements exceeds the minimum percentage laid down in note  1 (c) to this chapter; by analogy, it is  considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum  percentage. For the application of this rule the unspecified 'other elements` referred to in note   1 (c) to this chapter must each exceed 10 % by weight.Additional note1. The following expressions  have the meanings hereby assigned to them : - 'Electrical` : for the purposes of subheadings 7209  12 10, 7209 13 10, 7209 14 10, 7209 22 10, 7209 23 10, 7209 24 10, 7209 32 10, 7209 33 10, 7209 34  10, 7209 42 10, 7209 43 10, 7209 44 10, 7211 30 31 and 7211 41 95, flat-rolled products which under  a current at 50  Hz and a magnetic flux of 1  T have a watt-loss per kilogram, calculated by the  Epstein method, of : - 2,1  W or less, when their thickness does not exceed 0,20  mm, - 3,6  W or  less, when their thickness is not less than 0,20  mm but less than 0,60  mm, - 6  W or less, when  their thickness is not less than 0,60  mm but not greater than 1,50  mm. - 'Tinplate` : for the  purposes of subheadings 7210 12 11, ex 7210 70 31, 7212 10 10 and 7212 40 10, flat-rolled products  (of a thickness of less than 0,5  mm) coated with a layer of metal containing, by weight, 97 % or  more of tin. >TABLE>CHAPTER 73ARTICLES OF IRON OR STEELNotes1. In this chapter the expression 'cast  iron` applies to products obtained by casting in which iron predominates by weight over each of the  other elements and which do not comply with the chemical composition of steel as defined in note  1  (d) to Chapter  72.2. In this chapter the word 'wire` means hot- or cold-formed products of any  cross-sectional shape, of which no cross-sectional dimension exceeds 16  mm. >TABLE>CHAPTER 74COPPER AND ARTICLES THEREOFNote1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Refined copper : Metal containing at  least 99,85 % by weight of copper; or  Metal containing at least 97,5 % by weight of copper,  provided that the content by weight of any other element does not exceed the limit specified in the  following table :    Other elements    Elements  Limiting content % by weight   Ag    SilverAs  ArsenicCd CadmiumCr ChromiumMg MagnesiumPb LeadS SulphurSn TinTe TelluriumZn ZincZr ZirconiumOther  elements (1<?@N}>), each  0,25 0,5  1,3  1,4  0,8  1,5  0,7  0,8  0,8  1    0,3  0,3     (1<?@N}>)  Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.         (b) Copper alloys : Metallic substances other than unrefined copper in which copper  predominates by weight over each of the other elements, provided that : (i) the content by weight  of at least one of the other elements is greater than the limit specified in the foregoing table;  or (ii) the total content by weight of such other elements exceeds 2,5 %. (c) Master alloys :  Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable  and commonly used as an additive in the manufacture of other alloys or as de-oxidants,  de-sulphurizing agents or for similar uses in the metallurgy of non-ferrous metals. However, copper  phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls within heading  No  2848. (d) Bars and rods : Rolled, extruded, drawn or forged products, not in coils, which have  a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles  (including squares), equilateral triangles or regular convex polygons (including 'flattened  circles` and 'modified rectangles`, of which two opposite sides are convex arcs, the other two  sides being straight, of equal length and parallel). Products with a rectangular (including  square), triangular or polygonal cross-section may have corners rounded along their whole length.  The thickness of such products which have a rectangular (including 'modified rectangular`)  cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products,  of the same forms and dimensions, which have been subsequently worked after production (otherwise  than by simple trimming or de-scaling), provided that they have not thereby assumed the character  of articles or products of other headings.  Wire-bars and billets with their ends tapered or  otherwise worked simply to facilitate their entry into machines for converting them into, for  example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of  heading No  7403. (e) Profiles : Rolled, extruded, drawn, forged or formed products, coiled or not,  of a uniform cross-section along their whole length, which do not conform to any of the definitions  of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast  or sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings. (f) Wire : Rolled, extruded or drawn products,  in coils, which have a uniform solid cross-section along their whole length in the shape of  circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. In the case of heading No   7414, however, the term 'wire` applies only to products, whether or not in coils, of any  cross-sectional shape, of which no cross-sectional dimension exceeds 6  mm. (g) Plates, sheets,  strip and foil : Flat-surfaced products (other than the unwrought products of heading No  7403),  coiled or not, of solid rectangular (other than square) cross-section with or without rounded  corners (including 'modified rectangles` of which two opposite sides are convex arcs, the other two  sides being straight, of equal length and parallel) of a uniform thickness, which are : - of  rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a  shape other than rectangular or square, of any size, provided that they do not assume the character  of articles or products of other headings. Heading Nos  7409 and 7410 apply inter alia to plates,  sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons,  lozenges) and to such products which have been perforated, corrugated, polished or coated, provided  that they do not thereby assume the character of articles or products of other headings. (h) Tubes  and pipes : Hollow products, coiled or not, which have a uniform cross-section with only one  enclosed void along their whole length in the shape of circles, ovals, rectangles (including  squares), equilateral triangles or regular convex polygons, and which have a uniform wall  thickness. Products with a rectangular (including square), equilateral triangular or regular convex  polygonal cross-section, which may have corners rounded along their whole length, are also to be  taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the  same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,  bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or  rings.Subheading note1. In this chapter the following expressions have the meanings hereby assigned  to them : (a) Copper-zinc base alloys (brasses) : Alloys of copper and zinc, with or without other  elements. When other elements are present : - zinc predominates by weight over each of such other  elements, - any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel  silvers)), and - any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)). (b)  Copper-tin base alloys (bronzes) : Alloys of copper and tin, with or without other elements. When  other elements are present, tin predominates by weight over each of such other elements, except  that when the tin content is 3 % or more the zinc content by weight may exceed that of tin but must  be less than 10 %. (c) Copper-nickel-zinc base alloys (nickel silvers) : Alloys of copper, nickel  and zinc, with or without other elements. The nickel content is 5 % or more by weight (see  copper-zinc alloys (brasses)). (d) Copper-nickel base alloys : Alloys of copper and nickel, with or  without other elements but in any case containing by weight not more than 1 % of zinc. When other  elements are present, nickel predominates by weight over each of such other elements. >TABLE>CHAPTER 75NICKEL AND ARTICLES THEREOFNote1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn  or forged products, not in coils, which have a uniform solid cross-section along their whole length  in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular  convex polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite  sides are convex arcs, the other two sides being straight, of equal length and parallel). Products  with a rectangular (including square), triangular or polygonal cross-section may have corners  rounded along their whole length. The thickness of such products which have a rectangular  (including 'modified rectangular`) cross-section exceeds one-tenth of the width. The expression  also covers cast or sintered products, of the same forms and dimensions, which have been  subsequently worked after production (otherwise than by simple trimming or de-scaling), provided  that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles : Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform  cross-section along their whole length, which do not conform to any of the definitions of bars,  rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or  sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings. (c) Wire : Rolled, extruded or drawn products,  in coils, which have a uniform solid cross-section along their whole length in the shape of  circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and  foil : Flat-surfaced products (other than the unwrought products of heading No  7502), coiled or  not, of solid rectangular (other than square) cross-section with or without rounded corners  (including 'modified rectangles` of which two opposite sides are convex arcs, the other two sides  being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular  (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other  than rectangular or square, of any size, provided that they do not assume the character of articles  or products of other headings. Heading No 7506 applies inter alia to plates, sheets, strip and foil  with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products  which have been perforated, corrugated, polished or coated, provided that they do not thereby  assume the character of articles or products of other headings. (e) Tubes and pipes : Hollow  products, coiled or not, which have a uniform cross-section with only one enclosed void along their  whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles  or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular  (including square), equilateral triangular, or regular convex polygonal cross-section, which may  have corners rounded along their whole length, are also to be considered as tubes and pipes  provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled,  waisted, expanded, cone-shaped or fitted with flanges, collars or rings.Subheading note1. In this  chapter the following expressions have the meanings hereby assigned to them : (a) Nickel, not  alloyed : Metal containing by weight at least 99 % of nickel plus cobalt, provided that : (i) the  cobalt content by weight does not exceed 1,5 %, and (ii) the content by weight of any other element  does not exceed the limit specified in the following table :    Other elements    Elements   Limiting content % by weight  Fe      IronO OxygenOther elements, each  0,5 0,40,3    (b) Nickel  alloys : Metallic substances in which nickel predominates by weight over each of the other elements  provided that : (i) the content by weight of cobalt exceeds 1,5  %, (ii) the content by weight of  at least one of the other elements is greater than the limit specified in the foregoing table, or  (iii) the total content by weight of elements other than nickel plus cobalt exceeds 1  %. >TABLE>CHAPTER 76ALUMINIUM AND ARTICLES THEREOFNote1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn  or forged products, not in coils, which have a uniform solid cross-section along their whole length  in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular  convex polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite  sides are convex arcs, the other two sides being straight, of equal length and parallel). Products  with a rectangular (including square), triangular or polygonal cross-section may have corners  rounded along their whole length. The thickness of such products which have a rectangular  (including 'modified rectangular`) cross-section exceeds one-tenth of the width. The expression  also covers cast or sintered products, of the same forms and dimensions, which have been  subsequently worked after production (otherwise than by simple trimming or de-scaling), provided  that they have not thereby assumed the character of articles or products of other headings; (b)  Profiles : Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform  cross-section along their whole length, which do not conform to any of the definitions of bars,  rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or  sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings; (c) Wire : Rolled, extruded or drawn products,  in coils, which have a uniform solid cross-section along their whole length in the shape of  circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width; (d) Plates, sheets, strip and  foil : Flat-surfaced products (other than the unwrought products of heading No 7601), coiled or  not, of solid rectangular (other than square) cross-section with or without rounded corners  (including 'modified rectangles` of which two opposite sides are convex arcs, the other two sides  being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular  (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other  than rectangular or square, of any size, provided that they do not assume the character of articles  or products of other headings. Heading Nos 7606 and 7607 apply inter alia to plates, sheets, strip  and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such  products which have been perforated, corrugated, polished or coated, provided that they do not  thereby assume the character of articles or products of other headings; (e) Tubes and pipes :  Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void  along their whole length in the shape of circles, ovals, rectangles (including squares),  equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products  with a rectangular (including square), equilateral triangular or regular convex polygonal  cross-section, which may have corners rounded along their whole length, are also to be considered  as tubes and pipes provided the inner and outer cross-sections are concentric and have the same  form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,  bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or  rings.Subheading note1. In this chapter the following expressions have the meanings hereby assigned  to them : (a) Aluminium, not alloyed : Metal containing by weight at least 99  % of aluminium,  provided that the content by weight of any other element does not exceed the limit specified in the  following table :    Other elements    Element  Limiting content % by weight   Fe + Si (iron plus  silicon) Other elements (1<?@N}>), each  1   0,1 (2<?@N}>)    (1<?@N}>) Other elements are, for  example, Cr, Cu, Mg, Mn, Ni, Zn. (2<?@N}>) Copper is permitted in a proportion greater than 0,1  %  but not more than 0,2  %, provided that neither the chromium nor manganese content exceeds 0,05 %.     (b) Aluminium alloys : Metallic substances in which aluminium predominates by weight over each  of the other elements, provided that : (i) the content by weight of at least one of the other  elements or of iron plus silicon taken together is greater than the limit specified in the  foregoing table,or (ii) the total content by weight of such other elements exceeds 1  %. >TABLE>CHAPTER 78LEAD AND ARTICLES THEREOFNote1. In this chapter the following  expressions have the meanings hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn  or forged products, not in coils, which have a uniform solid cross-section along their whole length  in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular  convex polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite  sides are convex arcs, the other two sides being straight, of equal length and parallel). Products  with a rectangular (including square), triangular or polygonal cross-section may have corners  rounded along their whole length. The thickness of such products which have a rectangular  (including 'modified rectangular`) cross-section exceeds one-tenth of the width. The expression  also covers cast or sintered products, of the same forms and dimensions, which have been  subsequently worked after production (otherwise than by simple trimming or de-scaling), provided  that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles : Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform  cross-section along their whole length, which do not conform to any of the definitions of bars,  rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or  sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings. (c) Wire : Rolled, extruded or drawn products,  in coils, which have a uniform solid cross-section along their whole length in the shape of  circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and  foil : Flat-surfaced products (other than the unwrought products of heading No 7801), coiled or  not, of solid rectangular (other than square) cross-section with or without rounded corners  (including 'modified rectangles` of which two opposite sides are convex arcs, the other two sides  being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular  (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other  than rectangular or square, of any size, provided that they do not assume the character of articles  or products of other headings. Heading No  7804 applies inter alia to plates, sheets, strip and  foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such  products which have been perforated, corrugated, polished or coated, provided that they do not  thereby assume the character of articles or products of other headings. (e) Tubes and pipes :  Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void  along their whole length in the shape of circles, ovals, rectangles (including squares),  equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products  with a rectangular (including square), equilateral triangular or regular convex polygonal  cross-section, which may have corners rounded along their whole length, are also to be considered  as tubes and pipes provided the inner and outer cross-sections are concentric and have the same  form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,  bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or  rings.Subheading note1. In this chapter the expression 'refined lead` means : Metal containing by  weight at least 99,9 % of lead, provided that the content by weight of any other element does not  exceed the limit specified in the following table :    Other elements    Element  Limiting content  % by weight   Ag    SilverAs ArsenicBi BismuthCa CalciumCd CadmiumCu CopperFe IronS SulphurSb  AntimonySn TinZn ZincOther (for example Te), each  0,02  0,005 0,05  0,002 0,002 0,08  0,002 0,002  0,005 0,005 0,002 0,001   >TABLE>CHAPTER 79ZINC AND ARTICLES THEREOFNote1. In this  chapter the following expressions have the meanings hereby assigned to them : (a) Bars and rods :  Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section  along their whole length in the shape of circles, ovals, rectangles (including squares),  equilateral triangles or regular convex polygons (including 'flattened circles` and 'modified  rectangles`, of which two opposite sides are convex arcs, the other two sides being straight, of  equal length and parallel). Products with a rectangular (including square), triangular or polygonal  cross-section may have corners rounded along their whole length. The thickness of such products  which have a rectangular (including 'modified rectangular`) cross-section exceeds one-tenth of the  width. The expression also covers cast or sintered products, of the same forms and dimensions,  which have been subsequently worked after production (otherwise than by simple trimming or  de-scaling), provided that they have not thereby assumed the character of articles or products of  other headings. (b) Profiles : Rolled, extruded, drawn, forged or formed products, coiled or not,  of a uniform cross-section along their whole length, which do not conform to any of the definitions  of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast  or sintered products, of the same forms, which have been subsequently worked after production  (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the  character of articles or products of other headings. (c) Wire : Rolled, extruded or drawn products,  in coils, which have a uniform solid cross-section along their whole length in the shape of  circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons  (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are convex  arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and  foil : Flat-surfaced products (other than the unwrought products of heading No  7901), coiled or  not, of solid rectangular (other than square) cross-section with or without rounded corners  (including 'modified rectangles` of which two opposite sides are convex arcs, the other two sides  being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular  (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other  than rectangular or square, of any size, provided that they do not assume the character of articles  or products of other headings. Heading No  7905 applies inter alia to plates, sheets, strip and  foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such  products which have been perforated, corrugated, polished or coated, provided that they do not  thereby assume the character of articles or products of other headings. (e) Tubes and pipes :  Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void  along their whole length in the shape of circles, ovals, rectangles (including squares),  equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products  with a rectangular (including square), equilateral triangular or regular convex polygonal  cross-section, which may have corners rounded along their whole length, are also to be considered  as tubes and pipes provided the inner and outer cross-sections are concentric and have the same  form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,  bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or  rings.Subheading note1. In this chapter the following expressions have the meanings hereby assigned  to them : (a) Zinc, not alloyed : Metal containing by weight at least 97,5 % of zinc. (b) Zinc  alloys : Metallic substances in which zinc predominates by weight over each of the other elements,  provided that the total content by weight of such other elements exceeds 2,5 %. (c) Zinc dust :  Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer  than zinc powders. At least 80 % by weight of the particles pass through a sieve with 63  ìm  (microns) mesh. It must contain at least 85 % by weight of metallic zinc. >TABLE>CHAPTER 80TIN AND ARTICLES THEREOFNote1. In this chapter the following expressions  have the meanings hereby assigned to them : (a) Bars and rods : Rolled, extruded, drawn or forged  products, not in coils, which have a uniform solid cross-section along their whole length in the  shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex  polygons (including 'flattened circles` and 'modified rectangles`, of which two opposite sides are  convex arcs, the other two sides being straight, of equal length and parallel). Products with a  rectangular (including square), triangular or polygonal cross-section may have corners rounded  along their whole length. The thickness of such products which have a rectangular (including  'modified rectangular`) cross-section exceeds one-tenth of the width. The expression also covers  cast or sintered products, of the same forms and dimensions, which have been subsequently worked  after production (otherwise than by simple trimming or de-scaling), provided that they have not  thereby assumed the character of articles or products of other headings. (b) Profiles : Rolled,  extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their  whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets,  strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same  forms, which have been subsequently worked after production (otherwise than by simple trimming or  de-scaling), provided that they have not thereby assumed the character of articles or products of  other headings. (c) Wire : Rolled, extruded or drawn products, in coils, which have a uniform solid  cross-section along their whole length in the shape of circles, ovals, rectangles (including  squares), equilateral triangles or regular convex polygons (including 'flattened circles` and  'modified rectangles`, of which two opposite sides are convex arcs, the other two sides being  straight, of equal length and parallel). Products with a rectangular (including square), triangular  or polygonal cross-section may have corners rounded along their whole length. The thickness of such  products which have a rectangular (including 'modified rectangular`) cross-section exceeds  one-tenth of the width. (d) Plates, sheets, strip and foil : Flat-surfaced products (other than the  unwrought products of heading No 8001), coiled or not, of solid rectangular (other than square)  cross-section with or without rounded corners (including 'modified rectangles` of which two  opposite sides are convex arcs, the other two sides being straight, of equal length and parallel)  of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not  exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size,  provided that they do not assume the character of articles or products of other headings. Heading  Nos  8004 and 8005 apply inter alia to plates, sheets, strip and foil with patterns (for example,  grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,  corrugated, polished or coated, provided that they do not thereby assume the character of articles  or products of other headings. (e) Tubes and pipes : Hollow products, coiled or not, which have a  uniform cross-section with only one enclosed void along their whole length in the shape of circles,  ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which  have a uniform wall thickness. Products with a rectangular (including square), equilateral  triangular or regular convex polygonal cross-section, which may have corners rounded along their  whole length, are also to be considered as tubes and pipes provided the inner and outer  cross-sections are concentric and have the same form and orientation. Tubes and pipes of the  foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded,  cone-shaped or fitted with flanges, collars or rings.Subheading note1. In this chapter the  following expressions have the meanings hereby assigned to them : (a) Tin, not alloyed : Metal  containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or  copper is less than the limit specified in the following table :    Other elements    Element   Limiting content % by weight   Bi    Bismuth Cu Copper  0,1 0,4    (b) Tin alloys : Metallic  substances in which tin predominates by weight over each of the other elements, provided that : (i)  the total content by weight of such other elements exceeds 1 %, or (ii) the content by weight of  either bismuth or copper is equal to or greater than the limit specified in the foregoing table. >TABLE>CHAPTER 81OTHER BASE METALS; CERMETS; ARTICLES THEREOFSubheading note1. Note 1 to  Chapter 74, defining 'bars and rods`, 'profiles`, 'wire` and 'plates, sheets, strip and foil`  applies mutatis mutandis to this chapter. >TABLE>CHAPTER 82TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS  THEREOF OF BASE METALNotes1. Apart from blowlamps, portable forges, grinding wheels with  frameworks, manicure and pedicure sets, and goods of heading No  8209, this chapter covers only  articles with a blade, working edge, working surface or other working part of : (a) base metal; (b)  metal carbides or cermets; (c) precious or semi-precious stones (natural, synthetic or  reconstructed) on a support of base metal, metal carbide or cermet; or (d) abrasive materials on a  support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like,  of base metal, which retain their identity and function after the application of the abrasive.2.  Parts of base metal of the articles of this chapter are to be classified with the articles of which  they are parts, except parts separately specified as such and tool-holders for hand tools (heading  No  8466). However, parts of general use as defined in note  2 to Section  XV are in all cases  excluded from this chapter.  Heads, blades and cutting plates for electric shavers or electric hair  clippers are to be classified in heading No  8510.3. Sets consisting of one or more knives of  heading No  8211 and at least an equal number of articles of heading No  8215 are to be classified  in heading No  8215. >TABLE>CHAPTER 83MISCELLANEOUS ARTICLES OF BASE METALNotes1. For the purposes of this  chapter, parts of base metal are to be classified with their parent articles. However, articles of  iron or steel of heading No  7312, 7315, 7317, 7318 or 7320, or similar articles of other base  metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this chapter.2.  For the purposes of heading No  8302 the word 'castors` means those having a diameter (including,  where appropriate, tyres) not exceeding 75  mm, or those having a diameter (including, where  appropriate, tyres) exceeding 75  mm provided that the width of the wheels or tyre fitted thereto  is less than 30  mm. >TABLE>SECTION XVIMACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL  EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND  REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLESNotes1. This section does not cover : (a)  transmission or conveyor belts or belting, of plastics of Chapter  39, or of vulcanized rubber  (heading No  4010); or other articles of a kind used in machinery or mechanical or electrical  appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading No   4016); (b) articles of leather or of composition leather (heading No  4204) or of furskin (heading  No  4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c)  bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example,  Chapter  39, 40, 44 or 48 or Section  XV); (d) perforated cards for Jacquard or similar machines  (for example, Chapter 39 or 48 or Section  XV); (e) transmission or conveyor belts of textile  material (heading No  5910) or other articles of textile material for technical uses (heading No   5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of heading Nos   7102 to 7104, or articles wholly of such stones of heading No  7116, except unmounted worked  sapphires and diamonds for styli (heading No  8522); (g) parts of general use, as defined in note   2 to Section  XV, of base metal (Section  XV), or similar goods of plastics (Chapter  39); (h)  drill pipe (heading No  7304); (ij) endless belts of metal wire or strip (Section  XV); (k)  articles of Chapter 82 or 83; (l) articles of Section  XVII; (m) articles of Chapter  90; (n)  clocks, watches or other articles of Chapter  91; (o) interchangeable tools of heading No  8207 or  brushes of a kind used as parts of machines of heading No  9603; similar interchangeable tools are  to be classified according to the constituent material of their working part (for example, in  Chapter  40, 42, 43, 45 or 59 or heading No  6804 or 6909); or (p) articles of Chapter  95.2.  Subject to note  1 to this section, note  1 to Chapter  84 and to note  1 to Chapter  85, parts of  machines (not being parts of the articles of heading No  8484, 8544, 8545, 8546 or 8547) are to be  classified according to the following rules : (a) Parts which are goods included in any of the  headings of Chapters  84 or 85 (other than heading Nos  8485 and 8548) are in all cases to be  classified within their respective headings. (b) Other parts, if suitable for use solely or  principally with a particular kind of machine, or with a number of machines of the same heading  (including a machine of heading No  8479 or 8543) are to be classified with the machines of that  kind. However, parts which are equally suitable for use principally with the goods of heading Nos   8517 and 8525 to 8528 are to be classified within heading No  8517. (c) All other parts are to be  classified within heading No  8485 or 8548.3. Unless the context otherwise requires, composite  machines consisting of two or more machines fitted together to form a whole and other machines  adapted for the purpose of performing two or more complementary or alternative functions are to be  classified as if consisting only of that component or as being that machine which performs the  principal function.4. Where a machine (including a combination of machines) consists of individual  components (whether separate or interconnected by piping, by transmission devices, by electric  cables or by other devices) intented to contribute together to a clearly defined function covered  by one of the headings in Chapter  84 or 85, then the whole falls to be classified within the  heading appropriate to that function.5. For the purposes of these notes, the expression 'machine`  means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of  Chapter  84 or 85.Additional notes1. Tools necessary for the assembly or maintenance of machines  are to be classified with those machines if imported with them. Interchangeable tools imported with  machines are also to be classified therewith if they form part of the normal equipment of the  machines and are normally sold with them.2. Should the customs so require, the declarant shall  produce, in support of his declaration, an illustrated document (for example, instructions,  prospectus, a page from a catalogue, a photograph) giving the normal description of the machine,  its uses and essential characteristics and, in respect of an unassembled or disassembled machine,  an assembly plan and a list of the contents of the various packages.3. The provisions of general  rule  2 (a) are also applicable, at the request of the declarant and subject to conditions  stipulated by the competent authorities, to machines imported in split consignments.4. Tractors  coupled, even by means of special devices, to machines and mechanical appliances of this section  are in all cases to be classified separately (heading No  8701).CHAPTER 84NUCLEAR REACTORS,  BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOFNotes1. This chapter does not cover :  (a) millstones, grindstones or other articles of Chapter  68; (b) appliances or machinery (for  example, pumps) or parts thereof, of ceramic material (Chapter  69); (c) laboratory glassware  (heading No  7017); machinery, appliances or other articles for technical uses or parts thereof, of  glass (heading No  7019 or 7020); (d) articles of heading No  7321 or 7322 or similar articles of  other base metals (Chapters  74 to 76 or 78 to 81); (e) electro-mechanical tools for working in the  hand, of heading No  8508 or electro-mechanical domestic appliances of heading No  8509; or (f)  hand-operated mechanical floor sweepers, not motorized (heading No  9603).2. Subject to the  operation of note  3 to Section  XVI, a machine or appliance which answers to a description within  one or more of the heading Nos  8401 to 8424 and at the same time to a description within one or  other of the heading Nos  8425 to 8480 is to be classified under the appropriate heading of the  former group and not the latter.Heading No 8419 does not, however, cover ; (a) germination plant,  incubators or brooders (heading No  8436); (b) grain dampening machines (heading No  8437); (c)  diffusing apparatus for sugar juice extraction (heading No  8438); (d) machinery for the  heat-treatment of textile yarns, fabrics or made up textile articles (heading No  8451); or (e)  machinery or plant, designed for mechanical operation, in which a change of temperature, even if  necessary, is subsidiary.  Heading No  8422 does not cover : (a) sewing machines for closing bags  or similar containers (heading No  8452); or (b) office machinery of heading No  8472.3. A  machine-tool for working any material which answers to a description within heading No  8456 and at  the same time to a description in heading No  8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be  classified within heading No  8456.4. Heading No  8457 applies only to machine-tools for working  metal (other than lathes) which can carry out different types of machining operations either : (a)  by automatic tool change from a magazine or the like in conformity with a machining programme  (machining centres); (b) by the automatic use, simultaneously or sequentially, of different unit  heads working on a fixed position workpiece (unit construction machines, single station); or (c) by  the automatic transfer of the workpiece to different unit heads (multi-station transfer  machines).5.  (A) For the purposes of heading No  8471, the expression 'automatic data-processing  machines` means : (a) digital machines, capable of (1) storing the processing program or programs  and at least the data immediately necessary for the execution of the program; (2) being freely  programmed in accordance with the requirements of the user; (3) performing arithmetical  computations specified by the user; and (4) executing, without human intervention, a processing  program which requires them to modify their execution, by logical decision during the processing  run; (b) analogue machines capable of simulating mathematical models and comprising at least :  analogue elements, control elements and programming elements; (c) hybrid machines consisting of  either a digital machine with analogue elements or an analogue machine with digital elements. (B)  Automatic data-processing machines may be in the form of systems consisting of a variable number of  separately housed units. A unit is to be regarded as being a part of the complete system if it  meets all the following conditions : (a) it is connectable to the central processing unit either  directly or through one or more other units; (b) it is specifically designed as part of such a  system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data  in a form (code or signals) which can be used by the system). Such units presented separately are  also to be classified within heading No  8471. Heading No  8471 does not cover machines  incorporating or working in conjunction with an automatic data-processing machine and performing a  specific function. Such machines are classified in the headings appropriate to their respective  functions or, failing that, in residual headings.6. Heading No  8482 applies inter alia to polished  steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by  more than 1 % or by more than 0,05  mm, whichever is less.Other steel balls are to be classified  within heading No  7326.7. A machine which is used for more than one purpose is, for the purposes  of classification, to be treated as if its principal purpose were its sole purpose. Subject to note   2 to this chapter and note  3 to Section  XVI, a machine the principal purpose of which is not  described in any heading or for which no one purpose is the principal purpose is, unless the  context otherwise requires, to be classified in heading No  8479. Heading No  8479 also covers  machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal  wire, textile yarn or any other material or from a combination of such materials.Subheading note1.  Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not  exceeding 5  mm and having a length which is at least three times the diameter. The ends of the  rollers may be rounded.Additional note1. For the purposes of subheadings 8407 10 and 8409 10, the  expression 'aircraft engines` shall apply only to engines designed for fitting with an airscrew or  rotor. >TABLE>CHAPTER 85ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERSAND  REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS ANDACCESSORIES OF SUCH  ARTICLESNotes1. This chapter does not cover : (a) electrically warmed blankets, bed pads,  foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically  warmed articles worn on or about the person; (b) articles of glass of heading No  7011; or (c)  electrically heated furniture of Chapter 94.2. Heading Nos  8501 to 8504 do not apply to goods  described in heading No  8511, 8512, 8540, 8541 or 8542. However, metal tank mercury arc rectifiers  remain classified within heading No  8504.3. Heading No  8509 covers only the following  electro-mechanical machines of the kind commonly used for domestic purposes : (a) vacuum cleaners,  floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;  (b) other machines provided the weight of such machines does not exceed 20  kg.The heading does  not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not  fitted with filters (heading No  8414), centrifugal clothes-dryers (heading No  8421), dish washing  machines (heading No  8422), household washing machines (heading No  8450), roller or other ironing  machines (heading No  8420 or 8451), sewing machines (heading No  8452), electric scissors (heading  No  8508) or to electro-thermic appliances (heading No  8516).4. For the purposes of heading No   8534, 'printed circuits` are circuits obtained by forming on an insulating base, by any printing  process (for example, embossing, plating-up, etching) or by the 'film circuit` technique, conductor  elements, contacts or other printed components (for example, inductances, resistors, capacitors)  alone or interconnected according to a pre-established pattern, other than elements which can  produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).  The term 'printed circuits` does not cover circuits combined with elements other than those  obtained during the printing process. Printed circuits may, however, be fitted with non-printed  connecting elements. Thin or thick-film circuits comprising passive and active elements obtained  during the same technological process are to be classified within heading No  8542.5. For the  purposes of heading Nos  8541 and 8542 : (A) 'Diodes, transistors and similar semiconductor  devices` are semiconductor devices the operation of which depends on variations in resistivity on  the application of an electric field; (B) 'Electronic integrated circuits and microassemblies` are  : (a) monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors,  capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a  semiconductor material (doped silicon, for example) and are inseparably associated; (b) hybrid  integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.),  obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic  integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and  purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may  also include discrete components; (c) microassemblies of the moulded module, micromodule or similar  types, consisting of discrete, active or both active and passive, components which are combined and  interconnected. For the classification of the articles defined in this note, heading Nos  8541 and  8542 shall take precedence over any other heading in the nomenclature which might cover them by  reference to, in particular, their function.6. Records, tapes and other media of heading No  8523  or 8524 remain classified within those headings, whether or not they are presented with the  apparatus for which they are intended.Additional notes1. Subheadings 8519 10, 8519 21, 8519 29,  8519 31 and 8519 39 are to be taken not to apply to sound reproducing apparatus with laser optical  reading system, which fall within subheading 8519 99 10.2. Subheading 8524 10 is to be taken not to  apply to 'compact discs`, which fall within subheading 8524 90 10. >TABLE>SECTION XVIIVEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED  TRANSPORT EQUIPMENTNotes1. This section does not cover articles of heading No  9501, 9503 or  9508, or bobsleighs, toboggans or the like of heading No  9506.2. The expressions 'parts` and  'parts and accessories` do not apply to the following articles, whether or not they are  identifiable as for the goods of this section : (a) joints, washers and the like of any material  (classified according to their constituent material or in heading No  8484) or other articles of  vulcanized rubber other than hard rubber (heading No  4016); (b) parts of general use, as defined  in note  2 to Section  XV, of base metal (Section XV), or similar goods of plastics (Chapter  39);  (c) articles of Chapter  82 (tools); (d) articles of heading No  8306; (e) machines or apparatus of  heading Nos  8401 to 8479, or parts thereof; articles of heading No  8481 or 8482 or, provided they  constitute integral parts of engines or motors, articles of heading No  8483; (f) electrical  machinery or equipment (Chapter  85); (g) articles of Chapter  90; (h) articles of Chapter  91;  (ij) arms (Chapter  93); (k) lamps or lighting fittings of heading No  9405; (l) brushes of a kind  used as parts of vehicles (heading No  9603).3. References in Chapters 86 to 88 to 'parts` or  'accessories` do not apply to parts or accessories which are not suitable for use solely or  principally with the articles of those chapters. A part or accessory which answers to a description  in two or more of the headings of those chapters is to be classified within that heading which  corresponds to the principal use of that part or accessory.4. Aircraft specially constructed so  that they can also be used as road vehicles are classified as aircraft. Amphibious motor vehicles  are classified as motor vehicles.5. Air-cushion vehicles are to be classified within this section  with the vehicles to which they are most akin as follows : (a) in Chapter 86 if designed to travel  on a guide-track (hovertrains); (b) in Chapter 87 if designed to travel over land or over both land  and water; (c) in Chapter 89 if designed to travel over water, whether or not able to land on  beaches or landing-stages or also able to travel over ice. Parts and accessories of air-cushion  vehicles are to be classified in the same way as those of vehicles of the heading in which the  air-cushion vehicles are classified under the above provisions. Hovertrain track fixtures and  fittings are to be classified as railway track fixtures and fittings, and signalling, safety or  traffic control equipment for hovertrain transport systems as signalling, safety or traffic control  equipment for railways.Additional notes1. Subject to the provisions of additional note  3 to  Chapter  89, tools and articles necessary for the maintenance or repair of vehicles, aircraft or  vessels are to be classified with those vehicles, aircraft or vessels if presented with them. Other  accessories presented with vehicles, aircraft or vessels are also to be classified therewith if  they form part of the normal equipment of the vehicles, aircraft or vessels and are normally sold  with them.2. The provisions of general rule  2  (a) are also applicable, at the request of the  declarant and subject to conditions stipulated by the competent authorities, to goods falling  within heading Nos  8608, 8805, 8905 and 8907 imported in split consignments.CHAPTER 86RAILWAY 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 KINDSNotes1. This chapter does not cover : (a) railway or tramway sleepers of wood or of  concrete, or concrete guide-track sections for hovertrains (heading No  4406 or 6810); (b) railway  or tramway track construction material of iron or steel of heading No  7302; or (c) electrical  signalling, safety or traffic control equipment of heading No  8530.2. Heading No  8607 applies  inter alia to : (a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other  parts of wheels; (b) frames, underframes, bogies and bissel-bogies; (c) axle boxes; brake gear; (d)  buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) coachwork.3.  Subject to the provisions of note  1 above, heading No  8608 applies inter alia to : (a) assembled  track, turntables, platform buffers, loading gauges; (b) semaphores, mechanical signal discs,  level-crossing control gear, signal and point controls, and other mechanical (including  electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for  electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port  installations or airfields. >TABLE>CHAPTER 87VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK,AND PARTS AND  ACCESSORIES THEREOFNotes1. This chapter does not cover railway or tramway rolling-stock designed  solely for running on rails.2. For the purposes of this chapter, 'tractors` means vehicles  constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not  they contain subsidiary provision for the transport, in connection with the main use of the  tractor, of tools, seeds, fertilizers or other goods.3. Motor chassis fitted with cabs fall within  heading Nos  8702 to 8704, and not within heading No  8706.4. Heading No  8712 includes all  children`s bicycles. Other children`s cycles fall within heading No  9501. >TABLE>CHAPTER 88AIRCRAFT, SPACECRAFT, AND PARTS THEREOFAdditional note1. For the  purposes of heading No  8802, the expression 'unladen weight` shall mean the weight of the machine  in normal flying order, excluding the weight of the crew and of fuel and equipment except  permanently fitted items of equipment. >TABLE>CHAPTER 89SHIPS, BOATS AND FLOATING STRUCTURESNote1. A hull, an unfinished or  incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or  disassembled, is to be classified within heading No  8906 if it does not have the essential  character of a vessel of a particular kind.Additional notes1. Subheadings 8901 10 10, 8901 20 10,  8901 30 10, 8901 90 10, 8902 00 11, 8902 00 19, 8903 91 10, 8903 92 10, 8904 00 91 and 8906 00 91  are to be taken to apply only to vessels, designed as sea-going, having a hull of an overall length  (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats,  designed as sea-going, shall be considered as sea-going vessels regardless of their length.2.  Subheadings 8905 10 10 and 8905 90 10 are to be taken to apply only to vessels and floating docks,  designed as sea-going.3. For the purpose of heading No 8908, the expression 'vessels and other  floating structures for breaking up` includes the following articles when presented for breaking  up, on condition that they have formed part of their normal equipment : - spare parts (such as  propellers), whether or not in a new condition, - movable articles (furniture, kitchen equipment,  tableware, etc.) showing clear evidence of use. >TABLE>SECTION XVIIIOPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC,  MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES;  MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOFCHAPTER 90OPTICAL, PHOTOGRAPHIC,  CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS;  PARTS AND ACCESSORIES THEREOFNotes1. This chapter does not cover : (a) articles of a kind used in  machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber  (heading No  4016), of leather or of composition leather (heading No  4204) or of textile material  (heading No  5911); (b) supporting belts or other support articles of textile material, whose  intended effect on the organ to be supported or held derives solely from their elasticity (for  example, maternity belts, thoracic support bandages, abdominal support bandages, supports for  joints or muscles) (Section XI); (c) refractory goods of heading No  6903; ceramic wares for  laboratory, chemical or other technical uses, of heading No  6909; (d) glass mirrors, not optically  worked, of heading No  7009, or mirrors of base metal or of precious metal, not being optical  elements (heading No  8306 or Chapter  71); (e) goods of heading No  7007, 7008, 7011, 7014, 7015  or 7017; (f) parts of general use, as defined in note  2 to Section  XV, of base metal (Section   XV) or similar goods of plastics (Chapter  39); (g) pumps incorporating measuring devices, of  heading No  8413; weight-operated counting and checking machinery, or separately presented weights  for balances (heading No  8423); lifting or handling machinery (heading Nos  8425 to 8428); paper  or paperboard cutting machines of all kinds (heading No  8441); fittings for adjusting work or  tools on machine-tools, of heading No  8466, including fittings with optical devices for reading  the scale (for example, 'optical` dividing heads) but not those which are in themselves essentially  optical instruments (for example, alignment telescopes); calculating machines (heading No  8470);  valves and other appliances (heading No  8481); (h) searchlights or spotlights of a kind used for  cycles or motor vehicles (heading No  8512); portable electric lamps of heading No  8513;  cinematographic sound recording, reproducing or re-recording apparatus (heading No  8519 or 8520);  sound-heads (heading No  8522); radar apparatus, radio navigational aid apparatus or radio  remote-control apparatus (heading No  8526); sealed beam lamp units of heading No  8539; optical  fibre cables of heading No  8544; (ij) searchlights or spotlights of heading No  9405; (k) articles  of Chapter 95; (l) capacity measures, which are to be classified according to their constituent  material; or (m) spools, reels or similar supports (which are to be classified according to their  constituent material, for example, in heading No  3923 or Section  XV).2. Subject to note  1 above,  parts and accessories for machines, apparatus, instruments or articles of this chapter are to be  classified according to the following rules : (a) Parts and accessories which are goods included  within any of the headings of this chapter or of Chapter  84, 85 or 91 (other than heading No   8485, 8548 or 9033) are in all cases to be classified within their respective headings. (b) Other  parts and accessories, if suitable for use solely or principally with a particular kind of machine,  instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading  (including a machine, instrument or apparatus of heading No  9010, 9013 or 9031) are to be  classified with the machines, instruments or apparatus of that kind. (c) All other parts and  accessories are to be classified within heading No  9033.3. The provisions of note  4 to Section  XVI apply also to this chapter.4. Heading No 9005 does not apply to telescopic sights for fitting  to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines,  appliances, instruments or apparatus of this chapter or Section  XVI; such telescopic sights and  telescopes are to be classified within heading No  9013.5. Measuring or checking optical  instruments, appliances or machines which, but for this note, could be classified both within  heading No  9013 and within heading No  9031 are to be classified within heading No  9031.6.  Heading No  9032 applies only to : (a) instruments and apparatus for automatically controlling the  flow, level, pressure or other variables of liquids or gases, or for automatically controlling  temperature, whether or not their operation depends on an electrical phenomenon which varies  according to the factor to be automatically controlled; and (b) automatic regulators of electrical  quantities, and instruments or apparatus for automatically controlling non-electrical quantities  the operation of which depends on an electrical phenomenon varying according to the factor to be  controlled.Additional note1. For the purposes of subheadings 9015 10 10, 9015 20 10, 9015 30 10,  9015 40 10, 9015 80 11, 9015 80 19, 9024 10 10, 9024 80 10, 9025 19 91, 9025 80 91, 9026 10 51,  9026 10 59, 9026 20 30, 9026 80 91, 9027 10 10, 9027 80 11, 9027 80 19, 9030 39 30, 9030 89 91,  9031 80 31, 9031 80 39 and 9032 10 30, the expression 'electronic` means instruments and apparatus  which incorporate one or more articles of heading No  8540, 8541 or 8542 but for the purposes of  the foregoing, no account shall be taken of articles of heading No  8540, 8541 or 8542 which have  solely the function of rectifying current or which are included in the power pack of instruments or  apparatus. >TABLE>CHAPTER 91CLOCKS AND WATCHES AND PARTS THEREOFNotes1. This chapter does not cover  : (a) clock or watch glasses or weights (classified according to their constituent material); (b)  watch chains (heading No  7113 or 7117, as the case may be); (c) parts of general use defined in  note  2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter  39) or of  precious metal or metal clad with precious metal (generally heading No  7115); clock or watch  springs are, however, to be classified as clock or watch parts (heading No  9114); (d) bearing  balls (heading No  7326 or 8482, as the case may be); (e) articles of heading No  8412 constructed  to work without an escapement; (f) ball bearings (heading No  8482); or (g) articles of Chapter   85, not yet assembled together or with other components into watch or clock movements or into  articles suitable for use solely or principally as parts of such movements (Chapter  85).2. Heading  No 9101 covers only watches with case wholly of precious metal or of metal clad with precious  metal, or of the same materials combined with natural or cultured pearls, or precious or  semi-precious stones (natural, synthetic or reconstructed) of heading Nos  7101 to 7104. Watches  with case of base metal inlaid with precious metal fall within heading No  9102.3. For the purposes  of this chapter, the expression 'watch movements` means devices regulated by a balance-wheel and  hairspring, quartz crystal or any other system capable of determining intervals of time, with a  display or a system to which a mechanical display can be incorporated. Such watch movements shall  not exceed 12  mm in thickness and 50  mm in width, length or diameter.4. Except as provided in  note  1, movements and other parts suitable for use both in clocks or watches and in other articles  (for example, precision instruments) are to be classified within this chapter. >TABLE>CHAPTER 92MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLESNotes1. This  chapter does not cover : (a) parts of general use, as defined in note  2 to Section  XV, of base  metal (Section  XV), or similar goods of plastics (Chapter  39); (b) microphones, amplifiers,  loudspeakers, headphones, switches, stroboscopes and other accessory instruments, apparatus or  equipment of Chapter  85 or 90, for use with but not incorporated in or housed in the same cabinet  as instruments of this chapter; (c) toy instruments and apparatus (heading No  9503); (d) brushes  for cleaning musical instruments (heading No  9603); or (e) collectors` pieces or antiques (heading  No  9705 or 9706).2. Bows and sticks and similar devices used in playing the musical instruments of  heading Nos  9202 or 9206 presented with such instruments in numbers normal thereto and clearly  intended for use therewith, are to be classified within the same heading as the relative  instruments. Cards, discs and rolls of heading No  9209 presented with an instrument are to be  treated as separate articles and not as forming a part of such instrument. >TABLE>SECTION XIXARMS AND AMMUNITION; PARTS AND ACCESSORIES  THEREOFCHAPTER 93ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOFNotes1. This chapter does not  cover : (a) goods of Chapter  36 (for example, percussion caps, detonators, signalling flares); (b)  parts of general use, as defined in note  2 to Section  XV, of base metal (Section  XV), or similar  goods of plastics (Chapter  39); (c) armoured fighting vehicles (heading No  8710); (d) telescopic  sights or other optical devices suitable for use with arms, unless mounted on a firearm or  presented with the firearm on which they are designed to be mounted (Chapter  90); (e) bows,  arrows, fencing foils or toys (Chapter  95); or (f) collectors` pieces or antiques (heading No   9705 or 9706).2. In heading No  9306, the reference to 'parts thereof` does not include radio or  radar apparatus of heading No  8526. >TABLE>SECTION XXMISCELLANEOUS MANUFACTURED ARTICLESCHAPTER  94FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS;  LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED  NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGSNotes1. This chapter does not cover : (a)  pneumatic or water mattresses, pillows or cushions, of Chapter  39, 40 or 63; (b) mirrors designed  for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading No   7009; (c) articles of Chapter  71; (d) parts of general use as defined in note  2 to Section  XV,  of base metal (Section  XV), or similar goods of plastics (Chapter  39), or safes of heading No   8303; (e) furniture specially designed as parts of refrigerating or freezing equipment of heading  No  8418; furniture specially designed for sewing machines (heading No  8452); (f) lamps or  lighting fittings of Chapter  85; (g) furniture specially designed as parts of apparatus of heading  No  8518 (heading No  8518), of heading Nos  8519 to 8521 (heading No  8522) or of heading Nos   8525 to 8528 (heading No  8529); (h) articles of heading No  8714; (ij) dentists` chairs  incorporating dental appliances of heading No  9018 or dentists` spittoons (heading No  9018); (k)  articles of Chapter  91 (for example, clocks and clock cases); or (l) toy furniture or toy lamps or  lighting fittings (heading No  9503), billiard tables or other furniture specially constructed for  games (heading No  9504), furniture for conjuring tricks or decorations (other than electric  garlands) such as Chinese lanterns (heading No  9505).2. The articles (other than parts) referred  to in heading Nos  9401 to 9403 are to be classified in those headings only if they are designed  for placing on the floor or ground. The following are, however, to be classified in the  abovementioned headings even if they are designed to be hung, to be fixed to the wall or to stand  one on the other : (a) cupboards, bookcases, other shelved furniture and unit furniture; (b) seats  and beds.3.  (a) In heading Nos  9401 to 9403 references to parts of goods do not include  references to sheets or slabs (whether or not cut to shape but not combined with other parts) of  glass (including mirrors), marble or other stone or of any other material referred to in Chapter   68 or 69. (b) Goods described within heading No  9404, presented separately, are not to be  classified within heading No  9401, 9402 or 9403 as parts of goods.4. For the purposes of heading  No  9406, the expression 'prefabricated buildings` means buildings which are finished in the  factory or put up as elements, presented together, to be assembled on site, such as housing or  worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. >TABLE>CHAPTER 95TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOFNotes1.  This chapter does not cover : (a) Christmas tree candles (heading No  3406); (b) fireworks or other  pyrotechnic articles of heading No  3604; (c) yarns, monofilament, cords or gut or the like for  fishing, cut to length but not made up into fishing lines, of Chapter  39, heading No  4206 or  Section  XI; (d) sports bags or other containers of heading No  4202, 4303 or 4304; (e) sports  clothing or fancy dress, of textiles, of Chapter  61 or 62; (f) textile flags or bunting, or sails  for boats, sailboards or land craft, of Chapter  63; (g) sports footwear (other than skating boots  with ice or roller skates attached) of Chapter  64, or sports headgear of Chapter  65; (h)  walking-sticks, whips, riding-crops or the like (heading No  6602), or parts thereof (heading No   6603); (ij) unmounted glass eyes for dolls or other toys, of heading No  7018; (k) parts of general  use, as defined in note  2 to Section  XV, of base metal (Section  XV), or similar goods of  plastics (Chapter  39); (l) bells, gongs or the like of heading No  8306; (m) electric motors  (heading No  8501), electric transformers (heading No  8504) or radio remote control apparatus  (heading No  8526); (n) sports vehicles (other than bobsleighs, toboggans and the like) of Section   XVII; (o) children`s bicycles (heading No  8712); (p) sports craft such as canoes and skiffs  (Chapter  89), or their means of propulsion (Chapter  44 for such articles made of wood); (q)  spectacles, goggles or the like, for sports or outdoor games (heading No  9004); (r) decoy calls or  whistles (heading No  9208); (s) arms or other articles of Chapter  93; (t) electric garlands of  all kinds (heading No  9405); or (u) racket strings, tents or other camping goods, or gloves  (classified according to their constituent material).2. This chapter includes articles in which  natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed),  precious metal or metal clad with precious metal constitute only minor constituents.3. Subject to  note  1 above, parts and accessories which are suitable for use solely or principally with articles  of this chapter are to be classified with those articles.>TABLE>CHAPTER 96MISCELLANEOUS MANUFACTURED ARTICLESNotes1. This chapter does not cover :  (a) pencils for cosmetic or toilet uses (Chapter  33); (b) articles of Chapter  66 (for example,  parts of umbrellas or walking-sticks); (c) imitation jewellery (heading No  7117); (d) parts of  general use, as defined in note  2 to Section  XV, of base metal (Section  XV), or similar goods of  plastics (Chapter  39); (e) cutlery or other articles of Chapter  82 with handles or other parts of  carving or moulding materials; heading No  9601 or 9602 applies, however, to separately presented  handles or other parts of such articles; (f) articles of Chapter  90 (for example, spectacle frames  (heading No  9003), mathematical drawing pens (heading No  9017), brushes of a kind specialized for  use in dentistry or for medical, surgical or veterinary purposes (heading No  9018)); (g) articles  of Chapter  91 (for example, clock or watch cases); (h) musical instruments or parts or accessories  thereof (Chapter  92); (ij) articles of Chapter  93 (arms and parts thereof); (k) articles of  Chapter  94 (for example, furniture, lamps and lighting fittings); (l) articles of Chapter  95  (toys, games, sports requisites); or (m) works of art, collectors` pieces or antiques (Chapter   97).2. In heading No  9602, the expression 'vegetable or mineral carving material` means : (a) hard  seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for  example, corozo and dom); (b) amber, meerschaum, agglomerated amber and agglomerated meerschaum,  jet and mineral substitutes for jet.3. In heading No  9603, the expression 'prepared knots and  tufts for broom or brush making` applies only to unmounted knots and tufts of animal hair,  vegetable fibre or other material, which are ready for incorporation without division in brooms or  brushes, or which require only such further minor processes as trimming to shape at the top, to  render them ready for such incorporation.4. Articles of this chapter, other than those of heading  Nos  9601 to 9606 or 9615, remain classified within the chapter whether or not composed wholly or  partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or  precious or semi-precious stones (natural, synthetic or reconstructed). However, heading Nos  9601  to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious  stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal  constitute only minor constituents. >TABLE>SECTION XXIWORKS OF ART, COLLECTORS` PIECES AND  ANTIQUESCHAPTER 97WORKS OF ART, COLLECTORS` PIECES AND ANTIQUESNotes1. This chapter does not  cover : (a) unused postage or revenue stamps, postal stationery (stamped paper) and the like, of  current or new issue in the country to which they are destined (Chapter 49); (b) theatrical  scenery, studio backcloths or the like, of painted canvas (heading No  5907) except if they may be  classified within heading No  9706; or (c) pearls, natural or cultured, or precious or  semi-precious stones (heading Nos  7101 to 7103).2. For the purposes of heading No  9702, the  expression 'original engravings, prints and lithographs` means impressions produced directly, in  black and white or in colour, of one or of several plates wholly executed by hand by the artist,  irrespective of the process or of the material employed by him, but not including any mechanical or  photomechanical process.3. Heading No 9703 does not apply to mass-produced reproductions or works  of conventional craftsmanship of a commercial character.4.  (a) Subject to notes  1 to 3 above,  articles of this chapter are to be classified in this chapter and not in any other chapter of the  nomenclature. (b) Heading No  9706 does not apply to articles of the preceding headings of this  chapter.5. Frames around paintings, drawings, pastels, collages or similar decorative plaques,  engravings, prints or lighographs are to be classified with those articles, provided they are of a  kind and of a value normal to those articles. Frames which are not of a kind or of a value normal  to the articles refered to in this note are to be classified separately. >TABLE>CHAPTER 98 COMPLETE INDUSTRIAL PLANT EXPORTED IN ACCORDANCE WITH COMMISSION  REGULATION (EEC) No  518/79 Note Commission Regulation (EEC) No  518/79 of 19  March 1979 () set  up a simplified declaration procedure for recording exports of complete industrial plant in the  external trade statistics of the Community and in the statistics of trade between Member States. To  make use of this procedure, the parties responsible for supplying statistical information must have  obtained the necessary prior authorization from the competent department, as listed in the  following table.       >TABLE>              >TABLE>      ANNEX >TABLE  POSITION>  }()  The terms 'packing materials` and 'packing containers` mean  any external or internal containers, holders, wrappings or supports other than transport devices  (e.g. transport containers), tarpaulins, tackle or ancillary transport equipment. The term 'packing  containers` does not cover the containers referred to in general rule  5 (a).   }() OJ No  L  333, 30. 11. 1978, p.  5.   }()  The subheadings concerned are within the following headings : 3917 21, 3917 22, 3917 23, 3917  29, 3917 31, 3917 33, 3917 39, 3917 40, 3926 90, 4008 29, 4009 50, 4011 30, 4012 10, 4012 20, 4016  10, 4016 93, 4016 99, 4017 00, 4504 90, 4823 90, 6812 90, 6813 10, 6813 90, 7007 21, 7304 31, 7304  39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 60, 7312 10, 7312  90, 7322 90, 7324 10, 7324 90, 7326 20, 7413 00, 7608 10, 7608 20, 8108 90, 8302 10, 8302 20, 8302  42, 8302 49, 8302 60, 8307 10, 8307 90, 8407 10, 8408 90, 8409 10, 8411 11, 8411 12, 8411 21, 8411  22, 8411 81, 8411 82, 8411 91, 8411 99, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39, 8412 80, 8412  90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414  30, 8414 51, 8414 59, 8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8415 90, 8418 10, 8418 30, 8418  40, 8418 61, 8418 69, 8419 50, 8419 81, 8419 90, 8421 19, 8421 21, 8421 23, 8421 29, 8421 31, 8421  39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10, 8428 20, 8428  33, 8428 39, 8428 90, 8471 10, 8471 20, 8471 91, 8471 92, 8471 93, 8479 89, 8479 90, 8483 10, 8483  30, 8483 40, 8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 20, 8501 31, 8501 32, 8501 33, 8501  34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 61, 8501 62, 8501 63, 8502 11, 8502 12, 8502 13, 8502  20, 8502 30, 8502 40, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40, 8504 50, 8507 10, 8507 20, 8507  30, 8507 40, 8507 80, 8507 90, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8516 80, 8518  10, 8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8522 90, 8525 10, 8525  20, 8526 10, 8526 91, 8526 92, 8527 90, 8529 10, 8529 90, 8531 10, 8531 20, 8531 80, 8539 10, 8543  80, 8543 90, 8544 30, 8801 10, 8801 90, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40, 8803 10, 8803  20, 8803 30, 8803 90, 8805 20, 9001 90, 9002 90, 9014 10, 9014 20, 9014 90, 9020 00, 9025 11, 9025  19, 9025 20, 9025 80, 9025 90, 9026 10, 9026 20, 9026 80, 9026 90, 9029 10, 9029 20, 9029 90, 9030  10, 9030 20, 9030 31, 9030 39, 9030 40, 9030 81, 9030 89, 9030 90, 9031 80, 9031 90, 9032 10, 9032  20, 9032 81, 9032 89, 9032 90, 9104 00, 9109 19, 9109 90, 9401 10, 9403 20, 9403 70, 9405 10, 9405  60, 9405 92 and 9405 99.   }() OJ No  L  105, 23. 4. 1983, p.  1.   }() OJ No  L 123, 17. 5. 1988, p.  2.   }() OJ No  L 33, 4. 2. 1984, p.  2.     }()  'Carrying capacity in tonnes` (ct/l) means the carrying capacity of a vessel expressed in  tonnes, not including ships` stores (fuel, equipment, food supplies, etc.). Persons carried on  board (crew and passengers), and their baggage, are also excluded. () This variation is defined by :  AEK = Km  P 0,5 (Km P4 + Km+4) where Km is the extinction  coefficient at the wavelength of the maximum of the absorption curve in the 270  nm region and  Km  P4 and Km+4 are the extinction coefficients at wavelengths 4  nm lower and higher, respectively,  than that of Km.    () The expression 'K270 extinction coefficient` means absorption under a thickness of 1  cm of  solution of 1  g of oil per 100  ml in iso-octane (2,2,4-trimethylpentane) at a wavelength of 270   nm. () The term 'Abel-Pensky method` means method DIN (Deutsche Industrienorm) 51755 - Maerz 1974  published by the DNA (Deutsche Normenausschuss), Berlin  15. () Unless otherwise stated, the term 'ASTM method` means the methods laid down by the American  Society for Testing and Materials in the 1976 edition of standard definitions and specifications  for petroleum and lubricating products. () Brightness is to be measured by the Elrepho, GE or any equivalent internationally recognized  brightness testing method. }() OJ No  L  69, 20. 3. 1979, p.  10. }()  Entry under this subheading is subject to conditions laid down in the relevant Community  provisions. }()  The value limits shall be adapted automatically on the basis of changes in the factors  determining the formation of prices for Cheddar in the Community. Such adjustment shall be based on  an increase or reduction equal to that of the threshold price for Cheddar within the Community. }()  Within the limits of an annual tariff quota of 3 500  tonnes to be granted by the competent  Community authorities. }()  The expression 'whole cheeses` shall be taken to apply to whole cheeses of the following  weights :   P Emmentaler : not less than 60  kg but not more than 130  kg,    P Gruyère and Sbrinz : not less than 20  kg but not more than 45  kg,    P Bergkaese : not less than 20  kg but not more than 60  kg,    P Appenzell : not less than 6  kg but not more than 8  kg. }()  The Community reserves the right to apply value limits lower than those specified in the text  of the concessions. With effect from 1  July 1970 the value limits shall be adapted automatically  on the basis of changes in the factors determining the formation of prices for Emmentaler in the  Community. Such adjustment shall be based on an increase or reduction of ECU  14 in the minimum  value for any upward or downward movement of ECU  1 per 100  kg of the common target price for milk  in the Community. }()  The Community reserves the right to reduce customs duties autonomously from ECU  24,18 to ECU   18,13 subject to an increase of ECU  6,05 in the value limits. }()  Vacuum-packed pieces of a net weight of not more than 450  grams qualify for the concession  only if their packings bear at least the following particulars :   P description of the cheese,    P fat content,    P packer responsible,    P country of manufacture. }()  Within the limits of an annual tariff quota of 9 000  tonnes to be granted by the competent  Community authorities. }()  'Loden fabrics` means plain-weave fabrics weighing not less than 250 but not more than 450   g/m2<?@N}>, fulled, single-coloured or with mixed or mottled yarns, made from single yarns of  carded wool mixed with fine animal hair; the fabrics may also contain coarse or man-made fibres.  The fibres are laid or oriented in the same direction by a surface treatment which render