51998XC0915(01)

EXPLANATORY NOTES TO THE COMBINED NOMENCLATURE OF THE EUROPEAN COMMUNITIES (98/C 287/01)

Publication made in accordance with Article 10 (1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1), as last amended by Regulation (EEC) No 2251/93 (OJ L 241, 27.9.1993, p. 1)

FOREWORD

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

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

The Customs Cooperation Council (CCC),

26-38, rue de l'Industrie,

B-1040 Brussels

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

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

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

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

A. General rules for the interpretation of the combined nomenclature

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C. General rules applicable both to nomenclature and to duties

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SECTION I LIVE ANIMALS, ANIMAL PRODUCTS

CHAPTER 1 LIVE ANIMALS

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CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL

General

1. Meat and offal, fit and suitable for human consumption, remain classified in this chapter even if presented, for example, as intended for the manufacture of pet food.

2. For the purposes of this chapter the scope of the words 'meat` and 'offal` is as described in the HS General Explanatory Notes to this chapter.

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

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

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

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CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

General

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

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

3. The following are excluded from chapter 3:

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

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

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

(d) molluscs which have undergone heat treatment that is sufficient to bring about the coagulation of their proteins (heading No 1605).

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CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

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CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

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SECTION II VEGETABLE PRODUCTS

CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

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CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

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CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUITS OR MELONS

General

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

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CHAPTER 9 COFFEE, TEA, MATE AND SPICES

General

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

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

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

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CHAPTER 10 CEREALS

General

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

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

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CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

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CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICINAL PLANTS; STRAW AND FODDER

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CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

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CHAPTER 14 VEGETABLE PLAITING MATERIALS: VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

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SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

General

For the purposes of the subheadings of this chapter which include the term, 'industrial uses` is to be taken to apply only to those uses which involve transformation of the basic product.

On the other hand, 'technical uses`, a term also found in some subheadings, implies no such transformation.

Treatments such as purification, refining or hydrogenation are not regarded as 'industrial uses` or 'technical uses`.

It is stressed that even products suitable for human consumption may be intended for technical or industrial uses.

The subheadings of this chapter which are devoted to products for technical or industrial uses other than the manufacture of foodstuffs for human consumption include oils and fats for the manufacture of animal feedingstuffs.

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SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

General

For the classification of composite food preparations (including so-called 'prepared meals`) consisting of, for example, sausage, meat, meat offal, fish or crustaceans, molluscs or other aquatic invertebrates or any combination thereof, together with vegetables, spaghetti, sauce, etc., see Note 2 to this chapter and the HS General Explanatory Notes to this chapter, penultimate paragraph.

The second sentence of the first paragraph of Note 2 (classification in the heading corresponding to the component which predominates by weight) shall also apply to determination of the subheadings. The foregoing does not apply, however, to preparations containing liver of headings Nos 1601 00 and 1602 (see paragraph 2 of the Note).

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CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY

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CHAPTER 18 COCOA AND COCOA PREPARATIONS

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CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

General

The 'cocoa powder content` of products of this chapter is calculated by multiplying the sum of the contents of theobromine and caffeine by a factor of 31.

The theobromine and caffeine contents are determined by HPLC (High Performance Liquid Chromatography).

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CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

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CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS

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CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR

General

Where a distinction is made in this chapter between products in containers holding two litres or less and those holding more than two litres, the quantity to be taken into consideration is the volume of liquid contained in the containers and not the capacity of the containers.

This chapter covers - in so far as they are not medicaments - tonic preparations which, even though they are taken in small quantities, for example, by the spoonful, are suitable for direct consumption as beverages. Non-alcoholic tonic preparations which require dilution before consumption do not fall within chapter 22 (generally heading 2106).

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CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

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CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

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SECTION V MINERAL PRODUCTS

CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

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CHAPTER 26 ORES, SLAG AND ASH

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CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

General

Unless otherwise indicated, the term 'ASTM method` means the methods laid down by the American Society for Testing and Materials, published in the 1976 edition of standard definitions and specifications for petroleum and lubricating products.

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ANNEX A METHOD OF DETERMINING THE CONTENT OF AROMATIC CONSTITUENTS IN PRODUCTS WITH A DISTILLATION END POINT EXCEEDING 315 °C

Principle of the method

The sample, dissolved in n-pentane, is allowed to percolate through a special chromatography column packed with silica gel. The non-aromatic hydrocarbons, eluted with n-pentane, are collected subsequently and assayed by weighing after the solvent has evaporated.

Apparatus and reagents

Chromatography column: this is a glass tube with the dimensions and shape shown in the accompanying sketch. The top aperture must be capable of being sealed by a glass joint having its ground flat face pressed against the top of the column by two rubber-covered metal clamps. The seal must be completely leaktight against an applied pressure of nitrogen or air.

Silica gel: fineness of 200 mesh or more. It must be activated for seven hours in an oven kept at 170 °C before use and placed in a dessicator to cool.

n-pentane: minimum 95 % pure, aromatic-free.

Method

Pack the chromatography column with the previously activated silica gel, up to about 10 cm from the upper glass bulb, by carefully tamping the contents of the column with a vibrator so as not to leave any channels. Then insert a plug of glass wool in the top of the silica gel column.

Pre-moisten the silica gel with 180 ml of n-pentane and apply a pressure of air or nitrogen from above until the upper surface of the liquid reaches the top of the silica gel.

Carefully release the pressure inside the column and pour over it approximately 3,6 g (exactly weighed) of sample dissolved in 10 ml of n-pentane, then rinse out the beaker with another 10 ml of n-pentane and pour this also over the column.

Apply the pressure progressively while allowing the liquid to flow in drops from the bottom capillary tube of the column at the approximate rate of 1 ml/min and collect this liquid in a 500 ml flask.

When the level of the liquid containing the substance to be separated falls to the surface of the silica gel, carefully remove the pressure once more and add 230 ml of n-pentane; re-apply the pressure immediately and bring down the level of the liquid to the surface of the silica gel while collecting the eluate in the same flask as before.

Reduce the collected fraction to a small volume by evaporation in a vacuum oven at 35 °C or in a vacuum rotary evaporator or similar apparatus and then transfer it without loss into a tared beaker, using more n-pentane as solvent.

Evaporate the contents of the beaker in a vacuum oven to constant weight (W).

The percentage of non-aromatic hydrocarbons by weight (A) is given by the following formula:

A = >NUM>W

>DEN>W1 × 100

where W1 is the weight of the sample.

The difference from 100 is the percentage of aromatic hydrocarbons absorbed by the silica gel.

Accuracy of the method

Repeatability: ± 0,2 %.

Reproducibility: ± 0,5 %.

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ANNEX B METHOD OF DETERMINING THE CRYSTALLIZING POINT OF NAPHTHALENE

Melt down, whilst constantly stirring, approximately 100 g of naphthalene in a porcelain crucible with a capacity of about 100 cm³. Introduce about 40 cm³ of the melted substance into a preheated 'Shukoff` flask so that it is three-quarters filled. Insert a thermometer, graduated in tenths of a degree, through a cork stopper, arranging the mercury bulb in the centre of the liquid. When the temperature has fallen almost to the crystallizing point of the naphthalene (around 83 °C), induce crystallization by continuous agitation. As soon as crystals begin to form, the column of mercury will generally stabilize and then start to fall again. The temperature at which the mercury stabilized and remained static for a certain time is noted and this temperature is taken to be the crystallizing point of the naphthalene, after correction to allow for the part of the mercury column outside the flask.

For a mercury thermometer, this correction is taken as being:

>NUM>n (t-t')

>DEN>6 000

where 'n` is the number of graduations of the mercury column outside the flask, 't` is the noted temperature and 't'` the mean temperature of the part of the mercury column that is outside the flask. 't'` can be determined approximately with an auxiliary thermometer the bulb of which is placed at mid-height of the part of the column that is outside the flask. A capillary-tube thermometer ensures very high precision.

The 'Shukoff` flask illustrated below is a glass receptacle with double walls, the space between which is evacuated:

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SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

For the interpretation of Section Notes 1, 2 and 3, see the HS General Explanatory Notes to section VI.

CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

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CHAPTER 29 ORGANIC CHEMICALS

General

The letters (INN) after a name appearing in the combined nomenclature and the Explanatory Notes thereto indicate that the name is included in the list of International non-proprietary names for pharmaceutical substances published by the World Health Organization.

The letters (INNM) indicate that the name is accepted by the World Health Organization as an 'International non-proprietary name (modified)`.

The letters (ISO) indicate that the name appears as one of the 'common names for pest control chemicals and plant growth regulators` in recommendation R 1750 of the International Organization for Standardization.

A fused system is one in which there are at least two rings which have one, and only one, common bond and have two, and only two atoms in common.

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CHAPTER 30 PHARMACEUTICAL PRODUCTS

General

The description of a product as a medicament in Community legislation (other than that relating specifically to classification in the combined nomenclature) or in the national legislation of the Member States, or in any pharmacopoeia, is not the deciding factor in so far as its classification in this chapter is concerned.

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CHAPTER 31 FERTILIZERS

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CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

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CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

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CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, 'DENTAL WAXES` AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER

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CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

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CHAPTER 36 EXPLOSIVES: PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

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CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

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CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS

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SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

CHAPTER 39 PLASTICS AND ARTICLES THEREOF

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CHAPTER 40 RUBBER AND ARTICLES THEREOF

General

For the purposes of Note 4 (a) to this chapter the term 'non-thermoplastic substances` means substances which cannot be softened repeatedly by heat treatment such that they can be shaped by moulding or extrusion.

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SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

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CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

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CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

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SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

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CHAPTER 45 CORK AND ARTICLES OF CORK

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CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

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SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP), PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP), PAPER OR PAPERBOARD

General

For the definition of the terms 'semi-bleached` and 'bleached`, see the HS General Explanatory Notes to this chapter, fourth paragraph.

A pulp is considered semi-bleached or bleached if, after manufacture, it has been subjected to a treatment of varying intensity intended to increase its whiteness (brightness) by a process of some kind, in particular by removal or modification to varying extents of the colouring matter in the pulp or by simple incorporation of fluorescent agents.

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CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

General

Rolls of paper, the outer layers of which have been partially soaked in water or otherwise damaged, remain classified in the appropriate subheading of heading Nos 4801 00 to 4811.

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CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

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SECTION XI TEXTILES AND TEXTILE ARTICLES

General

1. As pointed out in the HS Explanatory Notes (see the General Explanatory Note to this section, last paragraph of the introduction), section XI is divided into two parts:

(a) in the first part (chapters 50 to 55) textile products are grouped according to the textile material of which they are made, the classification of products consisting of a mixture of textile materials being governed by Note 2 to this section;

(b) in the second part (chapters 56 to 63), with the exception of heading Nos 5809 00 00 and 5902, no distinction is made either at chapter or heading level between the textile materials of which the articles are made. However, many headings in chapters 56 to 63 have been subdivided on the basis of constituent textile materials. In cases of this kind, classification in these subheadings must be in accordance with the provisions of Subheading Note 2 to this section.

2. Subheading Note 2 to this section provides the rules for determining the classification of textile products containing two or more textile materials in the headings of chapters 56 to 63. These goods are to be classified in the subheading appropriate to goods of that one textile material which predominates in weight, account being taken, where appropriate, of the provisions of Note 2 (B) to this section.

In applying these rules, however, provisions (a) to (c) of subheading Note 2 (B) to this section must be taken into consideration.

3. Guidelines for the interpretation of Note 2 to this section can be found in the HS Explanatory Notes (see, for example, part (I) (A) of the General Explanatory Notes to this section).

In applying Note 2 no account is to be taken of the following:

(a) yarns contained in selvedges, provided the latter do not constitute an essential part of the finished product, as, for example, selvedges of certain fabrics used for umbrellas or shawls;

(b) separating yarns incorporated in fabric to indicate where it should be cut;

(c) yarns ('truth` yarns) contained in the ends of fabrics if these yarns are of a textile material different from that of which the fabric itself is made.

4. See Subheading Notes 1 (b) to 1 (ij) to this section for the meaning of the terms 'unbleached`, 'bleached` and 'coloured` when applied to yarn and of the terms 'unbleached`, 'bleached`, 'dyed`, 'of yarns of different colours` and 'printed` when applied to woven fabric.

5. For a description of the various weaves, see the Subheading Explanatory Notes in part (I) (C) of the HS General Explanatory Notes to this section.

CHAPTER 50 SILK

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CHAPTER 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

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CHAPTER 52 COTTON

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CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

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CHAPTER 54 MAN-MADE FILAMENTS

General

For the definition of the term 'high-tenacity yarns` see Note 6 to this section.

Elastomeric yarn is defined in Subheading Note 1 (a) to this section.

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5404 90 11

Decorative strip of the kind used for packaging

The Explanatory Notes to subheading 3920 20 71 apply, mutatis mutandis, but the decorative strip of this subheading has an apparent width not exceeding 5 mm.

5405 00 00

Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm

The Explanatory Notes to heading No 5404 apply, mutatis mutandis.

5408

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No 5405

5408 22 10

Of a width exceeding 135 cm but not exceeding 155 cm, plain weave, twill weave, cross twill weave or satin weave

For the description of the terms 'plain weave`, 'twill weave` and 'cross twill weave` see the Subheading Explanatory Notes in part (I), (C) of the HS General Explanatory Notes to this section.

With the satin (atlas) weave, the crossing points are scattered so that they do not touch each other. The result is thus a smooth, lustrous surface. Satin must be at least a five-thread twill.

This weave pattern is shown diagrammatically below:

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5408 23 10

Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m²

The Explanatory Notes to subheading 5209 49 10 apply, mutatis mutandis.

CHAPTER 55 MAN-MADE STAPLE FIBRES

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CHAPTER 56 WADDING, FELT AND NON-WOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

General

For the classification, within headings, of articles composed of two or more textile materials, see the General Explanatory Notes to this section.

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CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS

General

For the classification, within headings, of articles composed of two or more textile materials, see the General Explanatory Notes to this section.

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CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY

General

For the classification within headings, of articles composed of two or more textile materials, see the General Explanatory Notes to this section.

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CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE

General

For the classification within headings, of articles composed of two or more textile materials, see the General Explanatory Notes to this section.

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CHAPTER 60 KNITTED OR CROCHETED FABRICS

General

For the classification within headings, of articles composed of two or more textile materials, see the general Explanatory Notes to this section.

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CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

General

1. For the classification, within headings, of articles composed of two or more textile materials, see the General Explanatory Notes to this section.

2. For the classification of garments put up in sets for retail sale, see Note 13 to this section.

3. When a component of a suit or an ensemble of heading No 6103 or 6104 has applied trimmings or decorations which are not found on the other component or components, all these garments remain classified as suits or ensembles as long as these trimmings or decorations are of minor importance and are limited to one or two places on the garment (e.g., on the collar and the sleeve ends or on the lapels and pockets).

However, when these decorations are produced during the knitting of the garment, classification as suits or ensembles is excluded, except when the decoration is a logo or other similar symbol.

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CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

General

1. For the classification, within headings, of articles composed of two or more textile materials, see the General Explanatory Notes to this section.

2. For the classification of garments put up in sets for retail sale, see Note 13 to this section.

3. When a component of a suit or an ensemble of heading No 6203 or 6204 has applied trimmings or decorations which are not found on the other component or components, all these garments remain classified as suits or ensembles as long as these trimmings or decorations are of minor importance and are limited to one or two places on the garment (e.g., on the collar and the sleeve ends or on the lapels and pockets).

However, when these decorations are produced during the weaving of the garment, classification as suits or ensembles is excluded, except when the decoration is a logo or other similar symbol.

4. This chapter includes items of industrial and occupational clothing which are referred to in subheadings of the combined nomenclature and which because of their general aspect (simple or special cut or design related to the function of the garment) and the nature of their fabric, which is generally tough and non-shrink, make it clear that they are designed to be worn solely or mainly in order to provide protection (physical or health) for other clothing and/or persons during industrial, professional or domestic activities.

Generally, clothing of this type does not incorporate decoration. For this purpose descriptions and symbols referring to the activity carried out are not considered to be decoration.

Clothing of this type is made of cotton, synthetic or artificial fibres, or of a mixture of these textile materials.

In order to increase their strength, the two types of stitching the most often used when they are made up are the 'safety` seam and the double seam.

Industrial and occupational garments are most often fastened by means of zips, press studs, 'velcro` strips or a crossed or knotted closure using laces or similar.

Clothing of this type may include pockets which are generally stitched on. Slit projets are generally made of the same fabric as that of the garment and are not lined in the same way as other items of clothing.

Mention may be made among industrial and occupational clothing of clothing used by mechanics, factory workers, bricklayers, farmers, etc., which are generally two-piece garments, overalls, bib and brace overalls and trousers. For other activities these may be aprons, dust coats, etc. (for doctors, nurses, charwomen,hairdressers, bakers, butchers, etc.)

Only garments of a commercial size of 158 (height of body = 158 cm) or more should be considered to be industrial and occupational garments.

Uniform and other similar official garments (judge's gowns, church vestments, for example) are not considered to be industrial and occupational garments.

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CHAPTER 63 OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

General

For the classification, within headings, of articles composed of two or more textile materials, see the General Explanatory Notes to this section.

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SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

General

1. For the definition of the terms 'outer soles` and 'uppers` see the HS General Explanatory Note to this chapter, paragraphs (C) and (D).

2. The term 'rubber` is defined in Note 1 to chapter 40 for the purpose throughout the nomenclature; Note 3 (a) to this chapter broadens the scope for the purpose of this chapter.

3. The term 'plastics` is defined in Note 1 to chapter 39 for the purpose throughout the nomenclature; Note 3 (a) to this chapter broadens the scope for the purpose of this chapter.

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CHAPTER 65 HEADGEAR AND PARTS THEREOF

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CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS, AND PARTS THEREOF

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CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

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SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

General

This chapter covers not only articles ready for use but also, under some headings, semi-manufactures which may require further processing before they can be used for the purpose intended (for example, mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate of heading No 6812).

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CHAPTER 69 CERAMIC PRODUCTS

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CHAPTER 70 GLASS AND GLASSWARE

General

The term 'optical glass` covers various types of special glass used in manufacturing optical instruments, especially for use, e.g., in photography, astronomy, microscopy, navigation, weapons systems (telescopic sights etc.), laboratory equipment and for making certain types of ophtalmic lenses to correct defects of vision. There is a wide variety of optical glass but their usual common feature is their extreme transparency and clarity, although they are sometimes tinted so that they absorb certain frequencies of light to a small degree. They are perfectly homogenous, i.e., normally without bubbles or unevenneess, and have refractive indices and scattering properties unusual in other types of glass.

Sheets of glass set in frames of wood, metal, etc., are considered to have lost the essential character of glass and fall within various headings, e.g.:

1. for framing pictures (heading Nos 4414 00, 8306, etc.);

2. for machinery or vehicles (section XVI or XVII);

3. for doors, windows of buildings, etc. (heading Nos 4418, 7610, etc.).

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SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COINS

CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COINS

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SECTION XV BASE METALS AND ARTICLES OF BASE METAL

General

Waste and scrap from non-ferrous metals which has been melted down and cast into ingots, pigs, blocks or similar forms is classified as unwrought metal and not as waste or scrap. It is consequently classified, for example, within heading No 7601 (aluminium), 7801 (lead), 7901 (zinc) or in subheading 8104 11 00 or 8104 19 00 (magnesium).

The expression 'metal` is taken to include also metal which has an amorphous (non-crystalline) structure, such as metallic glasses and powder metallurgy products.

CHAPTER 72 IRON AND STEEL

General

A. There are a number of ways of distinguishing between forged and rolled products where this distinction needs to be made (heading Nos 7207, 7214, 7216, 7218, 7224 and 7228).

If the whole piece is available, it should first of all be examined for the way the cross-section varies:

- if the variations are not regularly repeated, the product is forged;

- if, on the other hand, there are regularly repeated variations, or if the cross-section is constant, the product may be forged or rolled. In this case, all the following criteria should be examined:

1. dimensions of the cross-section

If these are large (cross-section with an area of more than 150 000 mm²) the product is probably forged. If they are small (minimum dimension less than 15 mm) the product is probably rolled;

2. shape of the cross-section

If it is simple (for example, square, rectangular, round, hexagonal, etc.) the product may be either rolled or forged, whereas products of a more complex shape are almost always obtained by rolling;

3. length

If a product is more than 5 m long, it is almost certainly rolled; if it is shorter, it may be either rolled or forged;

4. dimensional tolerances

The tolerances in the dimensions of the cross-section are stricter in rolled products than in forged products;

5. metallographic aspect

Since, normally, the reduction ratio of rolled products is significantly greater than for forged products, it is almost always possible to distinguish between them by examination under a microscope.

The principal factors to be examined are inclusions and structure:

(a) inclusions in rolled products are thin, very elongated and almost perfectly parallel to the direction of rolling; in forged products, on the other hand, they are less elongated (almost elliptical in shape) and are not perfectly parallel;

(b) the structure of rolled products examined after annealing, if the product has been hardened and tempered, has almost perfectly rectilinear division marks parallel to the direction of rolling. In forged products, on the other hand, this is much less common and sometimes almost non-existent;

6. quantity

Forged products are generally delivered in small quantities.

Rolling can be carried out either hot or cold. Depending on the shape of the piece to be rolled and on the shape and positioning of the rollers, the process can be used to produce flat products, such as sheet and plate or hoop and strip, or bars and rods of round or polygonal cross-section, or sections of varying cross-sections, tubes, pipes, etc.

B. Flat products meeting one of the following conditions are to be regarded as flat rolled products and not semi-finished products:

- thickness of less than 100 mm,

- presence of an edge fold as indicated below:

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- ratio of reduction exceeding 1,5,

- width exceeding that of the initial slab by more than 50 mm.

C. For the definition of certain types of plastic deformation (such as rolling, forging, stamping), see the HS General Explanatory Notes to chapter 72, part (IV), (A) and (B).

D. For the difference between hot-rolled or hot-drawn products and products obtained or finished in the cold state, see the HS General Explanatory Notes to chapter 72, part (IV), (B), final paragraph.

Some of the above differences between hot-rolled and cold-rolled products may be diminished or eliminated when cold-rolled products are annealed; equally, in the case of hot-rolled products which have a light cold-finishing, the differences are limited to surface hardness and appearance.

Hot-rolled or hot-drawn bars, rods, shapes, angles and sections may be cold-finished by drawing or other processes - notably rectification or calibration - giving the product a better finish. This operation renders them classifiable as 'cold-formed or cold-finished`.

However, cold dressing and rough scaling are not considered to be rectification or calibration processes, and therefore do not affect the classification of bars, rods, angles, shapes and sections, not further worked than hot-rolled or extruded. Similarly, such bars and rods, when twisted, are not to be considered as cold-finished.

E. For the definition of cladding, see the HS General Explanatory Notes to this chapter, part (IV), (C), (2), (e).

Base metals clad with precious metals, whatever the thickness of the cladding, fall in chapter 71 (see the HS Explanatory Notes to chapter 71).

F. For comments on surface treatments see the HS General Explanatory Notes to chapter 72, part (IV), (C), (2), (d).

G. Unfinished forgings no longer having the rough appearance of pieces roughly shaped by forging of heading No 7207, 7218 or 7224 are to be classified in the headings appropriate to the finished articles, which are generally in chapters 82, 84, 85 and 87. Thus, iron or steel forgings for the manufacture of crankshafts are proper to heading No 8483.

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CHAPTER 73 ARTICLES OF IRON OR STEEL

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CHAPTER 74 COPPER AND ARTICLES THEREOF

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CHAPTER 75 NICKEL AND ARTICLES THEREOF

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CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF

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CHAPTER 78 LEAD AND ARTICLES THEREOF

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CHAPTER 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF

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CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL

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CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL

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SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

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CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

General

For the purposes of subheadings 8407 33 10, 8407 34 10, 8407 90 50 and 8408 20 10 'for the industrial assembly` applies only to the series-assembly of new vehicles in factories which manufacture or assemble motor vehicles (including subcontractors).

The subheading can only be applied to engines actually used in the production of new vehicles of the kinds referred to in the subheadings. Consequently, it does not cover similar engines used as spare parts.

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CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

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SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

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CHAPTER 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS

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CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

General

1. Throughout the combined nomenclature, 'new vehicles` means vehicles which have never been registered.

2. Throughout the combined nomenclature, 'used vehicles` means vehicles which have been registered at least once.

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CHAPTER 88 AIRCRAFT, SPACECRAFT AND PARTS THEREOF

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CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES

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SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

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CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF

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CHAPTER 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

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SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

CHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

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SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS

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CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

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CHAPTER 96 MISCELLANEOUS MANUFACTURED ARTICLES

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SECTION XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

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(1) OJ L 256, 7.9.1987, p. 1.

(2) OJ L 198, 20.7.1987, p. 1.

(3) Belgium, Denmark, Germany, Spain, Italy, the Netherlands, Portugal, Finland and Sweden.

(4) OJ C 211, 7.7.1998, p. 4.

(5) OJ L 312, 14.11.1997, p. 1.