21987A0720(02)

Protocol of amendment

to the International Convention on the Harmonized Commodity Description and Coding System

(Done at Brussels on 24 June 1986)

THE CONTRACTING PARTIES TO THE CONVENTION establishing a Customs Cooperation Council, signed in Brussels on 15 December 1950,

and THE EUROPEAN ECONOMIC COMMUNITY,

CONSIDERING that it is desirable to bring the International Convention on the Harmonized Commodity Description and Coding System (done at Brussels on 14 June 1983) into force on 1 January 1988,

CONSIDERING that, unless Article 13 of the said Convention is amended, the entry into force of the Convention on that date will remain uncertain,

HAVE AGREED AS FOLLOWS:

Article 1

Paragraph 1 of Article 13 of the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983 (hereinafter referred to as "the Convention") shall be replaced by the following:

"1. This Convention shall enter into force on the earliest 1 January which falls at least three months after the date on which a minimum of 17States or Customs or Economic Unions referred to in Article 11 have signed it without reservation of ratification or have deposited their instruments of ratification or accession, but not before 1 January 1988."

Article 2

A. This Protocol shall enter into force at the same time as the Convention, provided that a minimum of 17 States or Customs or Economic Unions referred to in Article 11 of the Convention have deposited their instruments of acceptance of the Protocol with the Secretary-General of the Customs Cooperation Council.

However, no State or Customs or Economic Union may deposit its instrument of acceptance of this Protocol unless it has previously signed, or signs at the same time, the Convention without reservation of ratification or has previously deposited, or deposits at the same time, its instrument of ratification of, or of accession to, the Convention.

B. Any State or Customs or Economic Union becoming a Contracting Party to the Convention after the entry into force of this Protocol under paragraph A shall be a Contracting Party to the Convention as amended by the Protocol.

--------------------------------------------------

ANNEX

NOMENCLATURE OF THE HARMONIZED SYSTEM

TABLE OF CONTENTS

General rules for the interpretation of the harmonized system 1 Live animals

2 Meat and edible meat offal

3 Fish and crustaceans, molluscs and other aquatic invertebrates

4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

5 Products of animal origin, not elsewhere specified or included

6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

7 Edible vegetables and certain roots and tubers

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

9 Coffee, tea, maté and spices

10 Cereals

11 Products of the milling industry; malt; starches; inulin; wheat gluten

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

13 Lac; gums, resins and other vegetable saps and extracts

14 Vegetable plaiting materials; vegetable products not elsewhere specified or included

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

16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

17 Sugars and sugar confectionery

18 Cocoa and cocoa preparations

19 Preparations of cereals, flour, starch or milk; pastrycooks' products

20 Preparations of vegetables, fruit, nuts or other parts of plants

21 Miscellaneous edible preparations

22 Beverages, spirits and vinegar

23 Residues and waste from the food industries; prepared animal fodder

24 Tobacco and manufactured tobacco substitutes

25 Salt; sulphur; earths and stone; plastering materials, lime and cement

26 Ores, slag and ash

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

28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

29 Organic chemicals

30 Pharmaceutical products

31 Fertilisers

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

33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster

35 Albuminoidal substances; modified starches; glues; enzymes

36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

37 Photographic or cinematographic goods

38 Miscellaneous chemical products

39 Plastics and articles thereof

40 Rubber and articles thereof

41 Raw hides and skins (other than furskins) and leather

42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

43 Furskins and artificial fur; manufactures thereof

44 Wood and articles of wood; wood charcoal

45 Cork and articles of cork

46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

47 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard

48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, type-scripts and plans

50 Silk

51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric

52 Cotton

53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

54 Man-made filaments

55 Man-made staple fibres

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

57 Carpets and other textile floor coverings

58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

60 Knitted or crocheted fabrics

61 Articles of apparel and clothing accessories, knitted or crocheted

62 Articles of apparel and clothing accessories, not knitted or crocheted

63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags

64 Footwear, gaiters and the like; parts of such articles

65 Headgear and parts thereof

66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

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

68 Articles of stone, plaster, cement, asbestos, mica or similar materials

69 Ceramic products

70 Glass and glassware

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

72 Iron and steel

73 Articles of iron or steel

74 Copper and articles thereof

75 Nickel and articles thereof

76 Aluminium and articles thereof

77 (Reserved for possible future use in the harmonized system)

78 Lead and articles thereof

79 Zinc and articles thereof

80 Tin and articles thereof

81 Other base metals; cermets; articles thereof

82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

83 Miscellaneous articles of base metal

84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

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

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

87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

88 Aircraft, spacecraft, and parts thereof

89 Ships, boats and floating structures

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

91 Clocks and watches and parts thereof

92 Musical instruments; parts and accessories of such articles

93 Arms and ammunition; parts and accessories thereof

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

95 Toys, games, and sports requisites; parts and accessories thereof

96 Miscellaneous manufactured articles

97 Works of art, collectors' pieces and antiques

98 (Reserved for special uses by contracting parties)

99 (Reserved for special uses by contracting parties)

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in the harmonized system shall be governed by the following principles:

1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shallbe taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

3. When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to only part of the materials or substances contained in mixed or composite goods or to only part of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable.

(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings atthe same level are comparable. for the purposes of the rule the relative section and chapter notes also apply, unless the context otherwise requires.

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also coversproducts which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1

LIVE ANIMALS

Note

1. This Chapter covers all live animals except:

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 03.01, 03.06 or 03.07;

(b) Cultures of micro-organisms and other products of heading No 30.02; and

(c) Animals of heading No 95.08.

Heading No | HS Code | Description |

01.01 | | Live horses, asses, mules and hinnies: |

| — Horses: |

0101.11 | — — Pure-bred breeding animals |

0101.19 | — — Other |

0101.20 | — Asses, mules and hinnies |

01.02 | | Live bovine animals: |

0102.10 | — Pure-bred breeding animals |

0102.90 | — Other |

01.03 | | Live swine: |

0103.10 | — Pure-bred breeding animals |

| — Other: |

0103.91 | — — Weighing less than 50 kg |

0103.92 | — — Weighing 50 kg or more |

01.04 | | Live sheep and goats: |

0104.10 | — Sheep |

0104.20 | — Goats |

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

| — Weighing not more than 185 grams: |

0105.11 | — — Fowls of the species Gallus domesticus |

0105.19 | — — Other |

| — Other: |

0105.91 | — — Fowls of the species Gallus domesticus |

0105.99 | — — Other |

01.06 | 0106.00 | Other live animals |

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

1. This Chapter does not cover:

(a) Products of the kinds described in headings Nos 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading No 05.04) or animal blood (heading No 05.11 or 30.02); or

(c) Animal fat, other than products of heading No 02.09 (Chapter 15).

Heading No | HS Code | Description |

02.01 | | Meat of bovine animals, fresh or chilled: |

0201.10 | — Carcases and half-carcases |

0201.20 | — Other cuts with bone in |

0201.30 | — Boneless |

02.02 | | Meat of bovine animals, frozen: |

0202.10 | — Carcases and half-carcases |

0202.20 | — Other cuts with bone in |

0202.30 | — Boneless |

02.03 | | Meat of swine, fresh, chilled or frozen: |

| — Fresh or chilled: |

0203.11 | — — Carcases and half-carcases |

0203.12 | — — Hams, shoulders and cuts thereof, with bone in |

0203.19 | — — Other |

| — Frozen: |

0203.21 | — — Carcases and half-carcases |

0203.22 | — — Hams, shoulders and cuts thereof, with bone in |

0203.29 | — — Other |

02.04 | | Meat of sheep or goats, fresh, chilled or frozen: |

0204.10 | — Carcases and half-carcases of lamb, fresh or chilled |

| — Other meat of sheep, fresh or chilled: |

0204.21 | — — Carcases and half-carcases |

0204.22 | — — Other cuts with bone in |

0204.23 | — — Boneless |

0204.30 | — Carcases and half-carcases of lamb, frozen |

| — Other meat of sheep, frozen: |

0204.41 | — — Carcases and half-carcases |

0204.42 | — — Other cuts with bone in |

0204.43 | — — Boneless |

0204.50 | — Meat of goats |

02.05 | 0205.00 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen |

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

0206.10 | — Of bovine animals, fresh or chilled |

| — Of bovine animals, frozen: |

0206.21 | — — Tongues |

0206.22 | — — Livers |

0206.29 | — — Other |

0206.30 | — Of swine, fresh or chilled |

| — Of swine, frozen: |

0206.41 | — — Livers |

0206.49 | — — Other |

0206.80 | — Other, fresh or chilled |

0206.90 | — Other, frozen |

02.07 | | Meat and edible offal, of the poultry of heading No 01.05, fresh, chilled or frozen: |

0207.10 | — Poultry not cut in pieces, fresh or chilled |

| — Poultry not cut in pieces, frozen: |

0207.21 | — — Fowls of the species Gallus domesticus |

0207.22 | — — Turkeys |

0207.23 | — — Ducks, geese and guinea fowls |

| — Poultry cuts and offal (including livers), fresh or chilled: |

0207.31 | — — Fatty livers of geese or ducks |

0207.39 | — — Other |

| — Poultry cuts and offal other than livers, frozen: |

0207.41 | — — Of fowls of the species Gallus domesticus |

0207.42 | — — Of turkeys |

0207.43 | — — Of ducks, geese or guinea fowls |

0207.50 | — Poultry livers, frozen |

02.08 | | Other meat and edible meat offal, fresh, chilled or frozen: |

0208.10 | — Of rabbits or hares |

0208.20 | — Frogs' legs |

0208.90 | — Other |

02.09 | 0209.00 | Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked |

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

| — Meat of swine: |

0210.11 | — — Hams, shoulders and cuts thereof, with bone in |

0210.12 | — — Bellies (streaky) and cuts thereof |

0210.19 | — — Other |

0210.20 | — Meat of bovine animals |

0210.90 | — Other, including edible flours and meals of meat or meat offal |

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Note

1. This Chapter does not cover:

(a) Marine mammals (heading No 01.06) or meat thereof (heading No 02.08 or 02.10);

(b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No 23.01); or

(c) Caviar or caviar substitutes prepared from fish eggs (heading No 16.04).

Heading No | HS Code | Description |

03.01 | | Live fish: |

0301.10 | — Ornamental fish |

| — Other live fish: |

0301.91 | — — Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) |

0301.92 | — — Eels (Anguilla spp.) |

0301.93 | — — Carp |

0301.99 | — — Other |

03.02 | | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 03.04: |

| — Salmonidae, excluding livers and roes: |

0302.11 | — — Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) |

0302.12 | — — Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) |

0302.19 | — — Other |

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

0302.21 | — — Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) |

0302.22 | — — Plaice (Pleuronectes platessa) |

0302.23 | — — Sole (Solea spp.) |

0302.29 | — — Other |

| — Tunas (of genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: |

0302.31 | — — Albacore or longfinned tunas (Thunnus alalunga) |

0302.32 | — — Yellowfin tunas (Thunnus albacares) |

0302.33 | — — Skipjack or stripe-bellied bonito |

0302.39 | — — Other |

0302.40 | — Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes |

0302.50 | — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes |

| — Other fish, excluding livers and roes: |

0302.61 | — — Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) |

0302.62 | — — Haddock (Melanogrammus aeglefinus) |

0302.63 | — — Coalfish (Pollachius virens) |

0302.64 | — — Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) |

0302.65 | — — Dogfish and other sharks |

0302.66 | — — Eels (Anguilla spp.) |

0302.69 | — — Other |

0302.70 | — Livers and roes |

03.03 | | Fish, frozen, excluding fish fillets and other fish meat of heading No 03.04: |

0303.10 | — Pacific salmon (Oncorhynchus spp.), excluding livers and roes |

| — Other salmonidae, excluding livers and roes: |

0303.21 | — — Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) |

0303.22 | — — Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) |

0303.29 | — — Other |

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

0303.31 | — — Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) |

0303.32 | — — Plaice (Pleuronectes platessa) |

0303.33 | — — Sole (Solea spp.) |

0303.39 | — — Other |

| — Tunas (of genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: |

0303.41 | — — Albacore or longfinned tunas (Thunnus alalunga) |

0303.42 | — — Yellowfin tunas (Thunnus albacares) |

0303.43 | — — Skipjack or stripe-bellied bonito |

0303.49 | — — Other |

0303.50 | — Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes |

0303.60 | — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes |

| — Other fish, excluding livers and roes: |

0303.71 | — — Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) |

0303.72 | — — Haddock (Melanogrammus aeglefinus) |

0303.73 | — — Coalfish (Pollachius virens) |

0303.74 | — — Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) |

0303.75 | — — Dogfish and other sharks |

0303.76 | — — Eels (Anguilla spp.) |

0303.77 | — — Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) |

0303.78 | — — Hake (Merluccius spp., Urophycis spp.) |

0303.79 | — — Other |

0303.80 | — Livers and roes |

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

0304.10 | — Fresh or chilled |

0304.20 | — Frozen fillets |

0304.90 | — Other |

03.05 | | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; fish meal fit for human consumption: |

0305.10 | — Fish meal fit for human consumption |

0305.20 | — Livers and roes, dried, smoked, salted or in brine |

0305.30 | — Fish fillets, dried, salted or in brine, but not smoked |

| — Smoked fish, including fillets: |

0305.41 | — — Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) |

0305.42 | — — Herrings (Clupea harengus, Clupea pallasii) |

0305.49 | — — Other |

| — Dried fish, whether or not salted but not smoked: |

0305.51 | — — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |

0305.59 | — — Other |

| — Fish, salted but not dried or smoked and fish in brine: |

0305.61 | — — Herrings (Clupea harengus, Clupea pallasii) |

0305.62 | — — Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |

0305.63 | — — Anchovies (Engraulis spp.) |

0305.69 | — — Other |

03.06 | | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine: |

| — Frozen: |

0306.11 | — — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) |

0306.12 | — — Lobsters (Homarus spp.) |

0306.13 | — — Shrimps and prawns |

0306.14 | — — Crabs |

0306.19 | — — Other |

| — Not frozen: |

0306.21 | — — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) |

0306.22 | — — Lobsters (Homarus spp.) |

0306.23 | — — Shrimps and prawns |

0306.24 | — — Crabs |

0306.29 | — — Other |

03.07 | | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine: |

0307.10 | — Oysters |

| — Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: |

0307.21 | — — Live, fresh or chilled |

0307.29 | — — Other |

| — Mussels (Mytilus spp., Perna spp.): |

0307.31 | — — Live, fresh or chilled |

0307.39 | — — Other |

| — Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): |

0307.41 | — — Live, fresh or chilled |

0307.49 | — — Other |

| — Octopus (Octopus spp.): |

0307.51 | — — Live, fresh or chilled |

0307.59 | — — Other |

0307.60 | — Snails, other than sea snails |

| — Other: |

0307.91 | — — Live, fresh or chilled |

0307.99 | — — Other |

CHAPTER 4

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

Notes

1. The expression "milk" means full cream milk or partially or completely skimmed milk.

2. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No 04.06 provided that they have the three following characteristics:

(a) A milkfat content, by weight of the dry matter, of 5 % or more;

(b) A dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

(c) They are moulded or capable of being moulded.

Heading No | HS Code | Description |

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

0401.10 | — Of a fat content, by weight, not exceeding 1 % |

0401.20 | — Of a fat content, by weight, exceeding 1 % but not exceeding 6 % |

0401.30 | — Of a fat content, by weight, exceeding 6 % |

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

0402.10 | — In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 % |

| — In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: |

0402.21 | — — Not containing added sugar or other sweetening matter |

0402.29 | — — Other |

| — Other: |

0402.91 | — — Not containing added sugar or other sweetening matter |

0402.99 | — — Other |

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

0403.10 | — Yogurt |

0403.90 | — Other |

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

0404.10 | — Whey, whether or not concentrated or containing added sugar or other sweetening matter |

0404.90 | — Other |

04.05 | 0405.00 | Butter and other fats and oils derived from milk |

04.06 | | Cheese and curd: |

0406.10 | — Fresh cheese (including whey cheese), not fermented, and curd |

0406.20 | — Grated or powdered cheese, of all kinds |

0406.30 | — Processed cheese, not grated or powdered |

0406.40 | — Blue-veined cheese |

0406.90 | — Other cheese |

04.07 | 0407.00 | Birds' eggs, in shell, fresh, preserved or cooked |

04.08 | | Bird's eggs, not in shell and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter: |

| — Egg yolks: |

0408.11 | — — Dried |

0408.19 | — — Other |

| — Other: |

0408.91 | — — Dried |

0408.99 | — — Other |

04.09 | 0409.00 | Natural honey |

04.10 | 0410.00 | Edible products of animal origin, not elsewhere specified or included |

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1. This Chapter does not cover:

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) Hides or skins (including furskins) other than goods of heading No 05.05 and parings and similar waste of raw hides or skins of heading No 05.11 (Chapter 41 or 43);

(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d) Prepared knots or tufts for broom or brush making (heading No 96.03).

2. For the purposes of heading No 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout the Nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".

4. Throughout the Nomenclature, the expression "horsehair" means hair of the manes or tails of equine or bovine animals.

Heading No | HS Code | Description |

05.01 | 0501.00 | Human hair, unworked, whether or not washed or scoured; waste of human hair |

05.02 | | Pigs', hogs' or boars' bristles and hair; badger hair and other brush-making hair; waste of such bristles or hair: |

0502.10 | — Pigs', hogs' or boars' bristles and hair and waste thereof |

0502.90 | — Other |

05.03 | 0503.00 | Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material |

05.04 | 0504.00 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof |

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

0505.10 | — Feathers of a kind used for stuffing; down |

0505.90 | — Other |

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

0506.10 | — Ossein and bones treated with acid |

0506.90 | — Other |

05.07 | | Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products: |

0507.10 | — Ivory; ivory powder and waste |

0507.90 | — Other |

05.08 | 0508.00 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof |

05.09 | 0509.00 | Natural sponges of animal origin |

05.10 | 0510.00 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved |

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

0511.10 | — Bovine semen |

| — Other: |

0511.91 | — — Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 |

0511.99 | — — Other |

SECTION II

VEGETABLE PRODUCTS

Note

1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by theaddition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 6

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

Notes

1. Subject to the second part of heading No 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use: nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2. Any reference in heading No 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No 97.01.

Heading No | HS Code | Description |

06.01 | | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 12.12: |

0601.10 | — Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant |

0601.20 | — Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots |

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

0602.10 | — Unrooted cuttings and slips |

0602.20 | — Edible fruit or nut trees, shrubs and bushes, grafted or not |

0602.30 | — Rhododendrons and azaleas, grafted or not |

0602.40 | — Roses, grafted or not |

| — Other: |

0602.91 | — — Mushroom spawn |

0602.99 | — — Other |

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

0603.10 | — Fresh |

0603.90 | — Other |

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

0604.10 | — Mosses and lichens |

| — Other: |

0604.91 | — — Fresh |

0604.99 | — — Other |

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

1. This Chapter does not cover forage products of heading No 12.14.

2. In headings Nos 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3. Heading No 07.12 covers all dried vegetables of the kinds falling within headings Nos 07.01 to 07.11, other than:

(a) Dried leguminous vegetables, shelled (heading No 07.13);

(b) Sweet corn in the forms specified in headings Nos 11.02 to 11.04;

(c) Flour, meal and flakes of potatoes (heading No 11.05);

(d) Flour and meal of dried leguminous vegetables of heading No 07.13 (heading No 11.06).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading No 09.04).

Heading No | HS Code | Description |

07.01 | | Potatoes, fresh or chilled: |

0701.10 | — Seed |

0701.90 | — Other |

07.02 | 0702.00 | Tomatoes, fresh or chilled |

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

0703.10 | — Onions and shallots |

0703.20 | — Garlic |

0703.90 | — Leeks and other alliaceous vegetables |

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

0704.10 | — Cauliflowers and headed broccoli |

0704.20 | — Brussels sprouts |

0704.90 | — Other |

07.05 | | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled: |

| — Lettuce: |

0705.11 | — — Cabbage lettuce (head lettuce) |

0705.19 | — — Other |

| — Chicory: |

0705.21 | — — Witloof chicory (Cichorium intybus var. foliosum) |

0705.29 | — — Other |

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

0706.10 | — Carrots and turnips |

0706.90 | — Other |

07.07 | 0707.00 | Cucumbers and gherkins, fresh or chilled |

07.08 | | Leguminous vegetables, shelled or unshelled, fresh or chilled: |

0708.10 | — Peas (Pisum sativum) |

0708.20 | — Beans (Vigna spp., Phaseolus spp.) |

0708.90 | — Other leguminous vegetables |

07.09 | | Other vegetables, fresh or chilled: |

0709.10 | — Globe artichokes |

0709.20 | — Asparagus |

0709.30 | — Aubergines (egg-plants) |

0709.40 | — Celery other than celeriac |

| — Mushrooms and truffles: |

0709.51 | — — Mushrooms |

0709.52 | — — Truffles |

0709.60 | — Fruits of the genus Capsicum or of the genus Pimenta |

0709.70 | — Spinach, New Zealand spinach and orache spinach (garden spinach) |

0709.90 | — Other |

07.10 | | Vegetables (uncooked or cooked by steaming or boiling in water), frozen: |

0710.10 | — Potatoes |

| — Leguminous vegetables, shelled or unshelled: |

0710.21 | — — Peas (Pisum sativum) |

0710.22 | — — Beans (Vigna spp., Phaseolus spp.) |

0710.29 | — — Other |

0710.30 | — Spinach, New Zealand spinach and orache spinach (garden spinach) |

0710.40 | — Sweet corn |

0710.80 | — Other vegetables |

0710.90 | Mixtures of vegetables |

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

0711.10 | — Onions |

0711.20 | — Olives |

0711.30 | — Capers |

0711.40 | — Cucumbers and gherkins |

0711.90 | — Other vegetables; mixtures of vegetables |

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

0712.10 | — Potatoes whether or not cut or sliced but not further prepared |

0712.20 | — Onions |

0712.30 | — Mushrooms and truffles |

0712.90 | — Other vegetables; mixtures of vegetables |

07.13 | | Dried leguminous vegetables, shelled, whether or not skinned or split: |

0713.10 | — Peas (Pisum sativum) |

0713.20 | — Chickpeas (garbanzos) |

| — Beans (Vigna spp., Phaseolus spp.): |

0713.31 | — — Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek |

0713.32 | — — Small red (Adzuki) beans (Phaseolus or Vigna angularis) |

0713.33 | — — Kidney beans, including white pea beans (Phaseolus vulgaris) |

0713.39 | — — Other |

0713.40 | — Lentils |

0713.50 | — Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) |

0713.90 | — Other |

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

0714.10 | — Manioc (cassava) |

0714.20 | — Sweet potatoes |

0714.90 | — Other |

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUITS OR MELONS

Notes

1. This Chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruit and nuts.

Heading No | HS Code | Description |

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

0801.10 | — Coconuts |

0801.20 | — Brazil nuts |

0801.30 | — Cashew nuts |

08.02 | | Other nuts, fresh or dried, whether or not shelled or peeled: |

| — Almonds: |

0802.11 | — — In shell |

0802.12 | — — Shelled |

| — Hazelnuts or filberts (Corylus spp.): |

0802.21 | — — In shell |

0802.22 | — — Shelled |

| — Walnuts: |

0802.31 | — — In shell |

0802.32 | — — Shelled |

0802.40 | — Chestnuts (Castanea spp.) |

0802.50 | — Pistachios |

0802.90 | — Other |

08.03 | 0803.00 | Bananas, including plantains, fresh or dried |

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

0804.10 | — Dates |

0804.20 | — Figs |

0804.30 | — Pineapples |

0804.40 | — Avocados |

0804.50 | — Guavas, mangoes and mangosteens |

08.05 | | Citrus fruit, fresh or dried: |

0805.10 | — Oranges |

0805.20 | — Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids |

0805.30 | — Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia) |

0805.40 | — Grapefruit |

0805.90 | — Other |

08.06 | | Grapes, fresh or dried: |

0806.10 | — Fresh |

0806.20 | — Dried |

08.07 | | Melons (including watermelons) and papaws (papayas), fresh: |

0807.10 | — Melons (including watermelons) |

0807.20 | — Papaws (papayas) |

08.08 | | Apples, pears and quinces, fresh: |

0808.10 | — Apples |

0808.20 | — Pears and quinces |

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

0809.10 | — Apricots |

0809.20 | — Cherries |

0809.30 | — Peaches, including nectarines |

0809.40 | — Plums and sloes |

08.10 | | Other fruit, fresh: |

0810.10 | — Strawberries |

0810.20 | — Raspberries, blackberries, mulberries and loganberries |

0810.30 | — Black, white or red currants and gooseberries |

0810.40 | — Cranberries, bilberries and other fruits of the genus Vaccinium |

0810.90 | — Other |

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

0811.10 | — Strawberries |

0811.20 | — Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries |

0811.90 | — Other |

08.12 | | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: |

0812.10 | — Cherries |

0812.20 | — Strawberries |

0812.90 | — Other |

08.13 | | Fruit, dried, other than that of headings Nos 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter: |

0813.10 | — Apricots |

0813.20 | — Prunes |

0813.30 | — Apples |

0813.40 | — Other fruit |

0813.50 | — Mixtures of nuts or dried fruits of this Chapter |

08.14 | 0814.00 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions |

CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

Notes

1. Mixtures of the products of headings Nos 09.04 to 09.10 are to be classified as follows:

(a) Mixtures of two or more of the products of the same heading are to be classified within that heading.

(b) Mixtures of two or more of the products of different headings are to be classified within heading No 09.10.

The addition of other substances to the products of headings Nos 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified within this chapter; those constituting mixed condiments or mixed seasonings are classified within heading No 21.03.

2. This Chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 12.11.

Heading No | HS Code | Description |

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

| — Coffee, not roasted: |

0901.11 | — — Not decaffeinated |

0901.12 | — — Decaffeinated |

| — Coffee, roasted: |

0901.21 | — — Not decaffeinated |

0901.22 | — — Decaffeinated |

0901.30 | — Coffee husks and skins |

0901.40 | — Coffee substitutes containing coffee |

09.02 | | Tea: |

0902.10 | — Green tea (not fermented) in immediate packings of a content not exceeding 3 kg |

0902.20 | — Other green tea (not fermented) |

0902.30 | — Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg |

0902.40 | — Other black tea (fermented) and other partly fermented tea |

09.03 | 0903.00 | Maté |

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

| — Pepper: |

0904.11 | — — Neither crushed nor ground |

0904.12 | — — Crushed or ground |

0904.20 | — Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground |

09.05 | 0905.00 | Vanilla |

09.06 | | Cinnamon and cinnamon-tree flowers: |

0906.10 | — Neither crushed nor ground |

0906.20 | — Crushed or ground |

09.07 | 0907.00 | Cloves (whole fruit, cloves and stems) |

09.08 | | Nutmeg, mace and cardamoms: |

0908.10 | — Nutmeg |

0908.20 | — Mace |

0908.30 | — Cardamoms |

09.09 | | Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper: |

0909.10 | — Seeds of anise or badian |

0909.20 | — Seeds of coriander |

0909.30 | — Seeds of cumin |

0909.40 | — Seeds of caraway |

0909.50 | — Seeds of fennel or juniper |

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

0910.10 | — Ginger |

0910.20 | — Saffron |

0910.30 | — Turmeric (curcuma) |

0910.40 | — Thyme; bay leaves |

0910.50 | — Curry |

| — Other spices: |

0910.91 | — — Mixtures referred to in Note 1 (b) to this Chapter |

0910.99 | — — Other |

CHAPTER 10

CEREALS

Notes

1. (a) The products specified in the headings of this Chapter are to be classified within those headings only if grains are present, whether or not in the ear or on the stalk.

(b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, converted or broken remains classified within heading No 10.06.

2. Heading No 10.05 does not cover sweet corn (Chapter 7).

Subheading Note

1. The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossingof Triticum durum which have the same number (28) of chromosomes as that species.

Heading No | HS Code | Description |

10.01 | | Wheat and meslin: |

1001.10 | — Durum wheat |

1001.90 | — Other |

10.02 | 1002.00 | Rye |

10.03 | 1003.00 | Barley |

10.04 | 1004.00 | Oats |

10.05 | | Maize (corn): |

1005.10 | — Seed |

1005.90 | — Other |

10.06 | | Rice: |

1006.10 | — Rice in the husk (paddy or rough) |

1006.20 | — Husked (brown) rice |

1006.30 | — Semi-milled or wholly milled rice, whether or not polished or glazed |

1006.40 | — Broken rice |

10.07 | 1007.00 | Grain sorghum |

10.08 | | Buckwheat, millet and canary seed; other cereals: |

1008.10 | — Buckwheat |

1008.20 | — Millet |

1008.30 | — Canary seed |

1008.90 | — Other cereals |

CHAPTER 11

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

Notes

1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading No 09.01 or 21.01);

(b) Prepared flours, meals or starches of heading No 19.01;

(c) Corn flakes and other products of heading No 19.04;

(d) Vegetables, prepared or preserved, of heading No 20.01, 20.04 or 20.05;

(e) Pharmaceutical products (Chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on the dry product:

(a) A starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and

(b) An ash content (after deduction of any added minerals) not exceeding that indicated in column (3).

Otherwise, they fall within heading No 23.02.

(B) Products falling within this Chapter under the above provisions shall be classified within heading No 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall within heading No 11.03 or 11.04.

Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of |

315 micrometres (microns) | 500 micrometres (microns) |

(1) | (2) | (3) | (4) | (5) |

Wheat and rye | 45 % | 2,5 % | 80 % | — |

Barley | 45 % | 3 % | 80 % | — |

Oats | 45 % | 5 % | 80 % | — |

Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % |

Rice | 45 % | 1,6 % | 80 % | — |

Buckwheat | 45 % | 4 % | 80 % | — |

3. For the purposes of heading No 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:

(a) In the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) In the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Heading No | HS Code | Description |

11.01 | 1101.00 | Wheat or meslin flour |

11.02 | | Cereal flours other than of wheat or meslin: |

1102.10 | — Rye flour |

1102.20 | — Maize (corn) flour |

1102.30 | — Rice flour |

1102.90 | — Other |

11.03 | | Cereal groats, meal and pellets: |

| — Groats and meal: |

1103.11 | — — Of wheat |

1103.12 | — — Of oats |

1103.13 | — — Of maize (corn) |

1103.14 | — — Of rice |

1103.19 | — — Of other cereals |

| — Pellets: |

1103.21 | — — Of wheat |

1103.29 | — — Of other cereals |

11.04 | | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 10.06; germ of cereals, whole, rolled, flaked or ground: |

| — Rolled or flaked grains: |

1104.11 | — — Of barley |

1104.12 | — — Of oats |

1104.19 | — — Of other cereals |

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

1104.21 | — — Of barley |

1104.22 | — — Of oats |

1104.23 | — — Of maize (corn) |

1104.29 | — — Of other cereals |

1104.30 | — Germ of cereals, whole, rolled, flaked or ground |

11.05 | | Flour, meal and flakes of potatoes: |

1105.10 | — Flour and meal |

1105.20 | — Flakes |

11.06 | | Flour and meal of the dried leguminous vegetables of heading No 07.13, of sago or of roots or tubers of heading No 07.14; flour, meal and powder of the products of Chapter 8: |

1106.10 | — Flour and meal of the dried leguminous vegetables of heading No 07.13 |

1106.20 | — Flour and meal of sago, roots or tubers of heading No 07.14 |

1106.30 | — Flour, meal and powder of the products of Chapter 8 |

11.07 | | Malt, whether or not roasted: |

1107.10 | — Not roasted |

1107.20 | — Roasted |

11.08 | | Starches; inulin: |

| — Starches: |

1108.11 | — — Wheat starch |

1108.12 | — — Maize (corn) starch |

1108.13 | — — Potato starch |

1108.14 | — — Manioc (cassava) starch |

1108.19 | — — Other starches |

1108.20 | — Inulin |

11.09 | 1109.00 | Wheat gluten, whether or not dried |

CHAPTER 12

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

Notes

1. Heading No 12.07 applies inter alia to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds,safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No 08.01 or 08.02 or to olives (Chapter 7 or 20).

2. Heading No 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings Nos 23.04 to 23.06.

3. For the purposes of heading No 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".

Heading No 12.09 does not, however, apply to the following even if for sowing:

(a) Leguminous vegetables or sweet corn (Chapter 7);

(b) Spices or other products of Chapter 9;

(c) Cereals (Chapter 10); or

(d) Products of headings Nos 12.01 to 12.07 or 12.11.

4. Heading No 12.11 applies inter alia to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading No 12.11 does not, however, apply to:

(a) Medicaments of Chapter 30;

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading No 38.08.

5. For the purposes of heading No 12.12, the term "seaweeds and other algae" does not include:

(a) Dead single-cell micro-organisms of heading No 21.02;

(b) Cultures of micro-organisms of heading No 30.02; or

(c) Fertilisers of heading No 31.01 or 31.05.

Heading No | HS Code | Description |

12.01 | 1201.00 | Soya beans, whether or not broken |

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

1202.10 | — In shell |

1202.20 | — Shelled, whether or not broken |

12.03 | 1203.00 | Copra |

12.04 | 1204.00 | Linseed, whether or not broken |

12.05 | 1205.00 | Rape or colza seeds, whether or not broken |

12.06 | 1206.00 | Sunflower seeds, whether or not broken |

12.07 | | Other oil seeds and oleaginous fruits, whether or not broken: |

1207.10 | — Palm nuts and kernels |

1207.20 | — Cotton seeds |

1207.30 | — Castor oil seeds |

1207.40 | — Sesamum seeds |

1207.50 | — Mustard seeds |

1207.60 | — Safflower seeds |

| — Other: |

1207.91 | — — Poppy seeds |

1207.92 | — — Shea nuts (karite nuts) |

1207.99 | — — Other |

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

1208.10 | — Of soya beans |

1208.90 | — Other |

12.09 | | Seeds, fruit and spores, of a kind used for sowing: |

| — Beet seed: |

1209.11 | — — Sugar beet seed |

1209.19 | — — Other |

| — Seeds of forage plants, other than beet seed: |

1209.21 | — — Lucerne (alfalfa) seed |

1209.22 | — — Clover (Trifolium spp.) seed |

1209.23 | — — Fescue seed |

1209.24 | — — Kentucky blue grass (Poa pratensis L.) seed |

1209.25 | — — Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed |

1209.26 | — — Timothy grass seed |

1209.29 | — — Other |

1209.30 | — Seeds of herbaceous plants cultivated principally for their flowers |

| — Other: |

1209.91 | — — Vegetable seeds |

1209.99 | — — Other |

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

1210.10 | — Hop cones, neither ground nor powdered nor in the form of pellets |

1210.20 | — Hop cones, ground, powdered or in the form of pellets; lupulin |

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

1211.10 | — Liquorice roots |

1211.20 | — Ginseng roots |

1211.90 | — Other |

12.12 | | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: |

1212.10 | — Locust beans, including locust bean seeds |

1212.20 | — Seaweeds and other algae |

1212.30 | — Apricot, peach or plum stones and kernels |

| — Other: |

1212.91 | — — Sugar beet |

1212.92 | — — Sugar cane |

1212.99 | — — Other |

12.13 | 1213.00 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets |

12.14 | | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets: |

1214.10 | — Lucerne (alfalfa) meal and pellets |

1214.90 | — Other |

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

1. Heading No 13.02 applies inter alia to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a) Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading No 17.04);

(b) Malt extract (heading No 19.01);

(c) Extracts of coffee, tea or mate (heading No 21.01);

(d) Vegetable saps or extracts constituting alcoholic beverages or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading No 29.14 or 29.38;

(f) Medicaments of heading No 30.03 or 30.04 or blood-grouping reagents (heading No 30.06);

(g) Tanning or dyeing extracts (heading No 32.01 or 32.03);

(h) Essential oils, concretes, absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or

(ij) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 40.01).

Heading No | HS Code | Description |

13.01 | | Lac; natural gums, resins, gum-resins and balsams: |

1301.10 | — Lac |

1301.20 | — Gum Arabic |

1301.90 | — Other |

13.02 | | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: |

| — Vegetable saps and extracts: |

1302.11 | — — Opium |

1302.12 | — — Of liquorice |

1302.13 | — — Of hops |

1302.14 | — — Of pyrethrum or of the roots of plants containing rotenone |

1302.19 | — — Other |

1302.20 | — Pectic substances, pectinates and pectates |

| — Mucilages and thickeners, whether or not modified, derived from vegetable products: |

1302.31 | — — Agar-agar |

1302.32 | — — Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds |

1302.39 | — — Other |

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1. This Chapter does not cover the following products which are to be classified within section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. Heading No 14.01 applies inter alia to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends,bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No 44.04).

3. Heading No 14.02 does not apply to wood wool (heading No 44.05).

4. Heading No 14.03 does not apply to prepared knots or tufts for broom or brush making (heading No 96.03).

Heading No | HS Code | Description |

14.01 | | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark): |

1401.10 | — Bamboos |

1401.20 | — Rattans |

1401.90 | — Other |

14.02 | | Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material: |

1402.10 | — Kapok |

| — Other: |

1402.91 | — — Vegetable hair |

1402.99 | — — Other |

14.03 | | Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles: |

1403.10 | — Broomcorn (Sorghum vulgare var. technicum) |

1403.90 | — Other |

14.04 | | Vegetable products not elsewhere specified or included: |

1404.10 | — Raw vegetable materials of a kind used primarily in dyeing or tanning |

1404.20 | — Cotton linters |

1404.90 | — Other |

SECTION III

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

CHAPTER 15

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

Notes

1. This Chapter does not cover:

(a) Pig fat or poultry fat of heading No 02.09;

(b) Cocoa butter, fat and oil (heading No 18.04);

(c) Edible preparations containing by weight more than 15 % of the products of heading No 04.05 (generally Chapter 21);

(d) Greaves (heading No 23.01) and residues of headings Nos 23.04 to 23.06;

(e) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (heading No 40.02).

2. Heading No 15.09 does not apply to oils obtained from olives by solvent extraction (heading No 15.10).

3. Heading No 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall within heading No 15.22.

Heading No | HS Code | Description |

15.01 | 1501.00 | Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted |

15.02 | 1502.00 | Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted |

15.03 | 1503.00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared |

15.04 | | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: |

1504.10 | — Fish-liver oils and their fractions |

1504.20 | — Fats and oils and their fractions, of fish, other than liver oils |

1504.30 | — Fats and oils and their fractions, of marine mammals |

15.05 | | Wool grease and fatty substances derived therefrom (including lanolin): |

1505.10 | — Wool grease, crude |

1505.90 | — Other |

15.06 | 1506.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified |

15.07 | | Soya-bean oil and its fractions, whether or not refined, but not chemically modified: |

1507.10 | — Crude oil, whether or not degummed |

1507.90 | — Other |

15.08 | | Ground-nut oil and its fractions, whether or not refined, but not chemically modified: |

1508.10 | — Crude oil |

1508.90 | — Other |

15.09 | | Olive oil and its fractions, whether or not refined, but not chemically modified: |

1509.10 | — Virgin |

1509.90 | — Other |

15.10 | 1510.00 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No 15.09 |

15.11 | | Palm oil and its fractions, whether or not refined, but not chemically modified: |

1511.10 | — Crude oil |

1511.90 | — Other |

15.12 | | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified: |

| — Sunflower-seed or safflower oil and fractions thereof: |

1512.11 | — — Crude oil |

1512.19 | — — Other |

| — Cotton-seed oil and its fractions: |

1512.21 | — — Crude oil, whether or not gossypol has been removed |

1512.29 | — — Other |

15.13 | | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: |

| — Coconut (copra) oil and its fractions: |

1513.11 | — — Crude oil |

1513.19 | — — Other |

| — Palm kernel or babassu oil and fractions thereof: |

1513.21 | — — Crude oil |

1513.29 | — — Other |

15.14 | | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified: |

1514.10 | — Crude oil |

1514.90 | — Other |

15.15 | | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: |

| — Linseed oil and its fractions: |

1515.11 | — — Crude oil |

1515.19 | — — Other |

| — Maize (corn) oil and its fractions: |

1515.21 | — — Crude oil |

1515.29 | — — Other |

1515.30 | — Castor oil and its fractions |

1515.40 | — Tung oil and its fractions |

1515.50 | — Sesame oil and its fractions |

1515.60 | — Jojoba oil and its fractions |

1515.90 | — Other |

15.16 | | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: |

1516.10 | — Animal fats and oils and their fractions |

1516.20 | — Vegetable fats and oils and their fractions |

15.17 | | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 15.16: |

1517.10 | — Margarine, excluding liquid margarine |

1517.90 | — Other |

15.18 | 1518.00 | Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included |

15.19 | | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: |

| — Industrial monocarboxylic fatty acids: |

1519.11 | — — Stearic acid |

1519.12 | — — Oleic acid |

1519.13 | — — Tall oil fatty acids |

1519.19 | — — Other |

1519.20 | — Acid oils from refining |

1519.30 | — Industrial fatty alcohols |

15.20 | | Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes: |

1520.10 | — Glycerol (glycerine), crude; glycerol waters and glycerol lyes |

1520.90 | — Other, including synthetic glycerol |

15.21 | | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured: |

1521.10 | — Vegetable waxes |

1521.90 | — Other |

15.22 | 1522.00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes |

SECTION IV

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

Note

1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by theaddition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16

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

Notes

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3.

2. Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No 19.02 or to the preparations of heading No 21.03 or 21.04.

Subheading Notes

1. For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No 16.02.

2. The fish and crustaceans specified in the subheadings of heading No 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Heading No | HS Code | Description |

16.01 | 1601.00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products |

16.02 | | Other prepared or preserved meat, meat offal or blood: |

1602.10 | — Homogenised preparations |

1602.20 | — Of liver of any animal |

| — Of poultry of heading No 01.05: |

1602.31 | — — Of turkeys |

1602.39 | — — Other |

| — Of swine: |

1602.41 | — — Hams and cuts thereof |

1602.42 | — — Shoulders and cuts thereof |

1602.49 | — — Other, including mixtures |

1602.50 | — Of bovine animals |

1602.90 | — Other, including preparations of blood of any animal |

16.03 | 1603.00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates |

16.04 | | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: |

| — Fish, whole or in pieces, but not minced: |

1604.11 | — — Salmon |

1604.12 | — — Herrings |

1604.13 | — — Sardines, sardinella and brisling or sprats |

1604.14 | — — Tunas, skipjack and Atlantic bonito (Sarda spp.) |

1604.15 | — — Mackerel |

1604.16 | — — Anchovies |

1604.19 | — — Other |

1604.20 | — Other prepared or preserved fish |

1604.30 | — Caviar and caviar substitutes |

16.05 | | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: |

1605.10 | — Crab |

1605.20 | — Shrimps and prawns |

1605.30 | — Lobster |

1605.40 | — Other crustaceans |

1605.90 | — Other |

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

Note

1. This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading No 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 29.40; or

(c) Medicaments or other products of Chapter 30.

Subheading Note

1. For the purposes of subheadings 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99,5o.

Heading No | HS Code | Description |

17.01 | | Cane or beet sugar and chemically pure sucrose, in solid form: |

| — Raw sugar not containing added flavouring or colouring matter: |

1701.11 | — — Cane sugar |

1701.12 | — — Beet sugar |

| — Other: |

1701.91 | — — Containing added flavouring or colouring matter |

1701.99 | — — Other |

17.02 | | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: |

1702.10 | — Lactose and lactose syrup |

1702.20 | — Maple sugar and maple syrup |

1702.30 | — Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose |

1702.40 | — Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose |

1702.50 | — Chemically pure fructose |

1702.60 | — Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose |

1702.90 | — Other, including invert sugar |

17.03 | | Molasses resulting from the extraction or refining of sugar: |

1703.10 | — Cane molasses |

1703.90 | — Other |

17.04 | | Sugar confectionery (including white chocolate), not containing cocoa: |

1704.10 | — Chewing gum, whether or not sugar-coated |

1704.90 | — Other |

CHAPTER 18

COCOA AND COCOA PREPARATIONS

Notes

1. This Chapter does not cover the preparations of heading No 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

2. Heading No 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

Heading No | HS Code | Description |

18.01 | 1801.00 | Cocoa beans, whole or broken, raw or roasted |

18.02 | 1802.00 | Cocoa shells, husks, skins and other cocoa waste |

18.03 | | Cocoa paste, whether or not defatted: |

1803.10 | — Not defatted |

1803.20 | — Wholly or partly defatted |

18.04 | 1804.00 | Cocoa butter, fat and oil |

18.05 | 1805.00 | Cocoa powder, not containing added sugar or other sweetening matter |

18.06 | | Chocolate and other food preparations containing cocoa: |

1806.10 | — Cocoa powder, containing added sugar or other sweetening matter |

1806.20 | — Other preparations in block slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg |

| — Other, in blocks, slabs or bars: |

1806.31 | — — Filled |

1806.32 | — — Not filled |

1806.90 | — Other |

CHAPTER 19

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

Notes

1. This Chapter does not cover:

(a) Except in the case of stuffed products of heading No 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No 23.09); or

(c) Medicaments or other products of Chapter 30.

2. In this Chapter the expressions "flour" and "meal" mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any Chapter.

3. Heading No 19.04 does not cover preparations containing more than 8 % by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No 18.06.

4. For the purposes of heading No 19.04 the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Heading No | HS Code | Description |

19.01 | | Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of headings Nos 04.01 to 04.04, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included: |

1901.10 | — Preparations for infant use, put up for retail sale |

1901.20 | — Mixes and doughs for the preparation of bakers' wares of heading No 19.05 |

1901.90 | — Other |

19.02 | | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: |

| — Uncooked pasta, not stuffed or otherwise prepared: |

1902.11 | — — Containing eggs |

1902.19 | — — Other |

1902.20 | — Stuffed pasta, whether or not cooked or otherwise prepared |

1902.30 | — Other pasta |

1902.40 | — Couscous |

19.03 | 1903.00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms |

19.04 | | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared: |

1904.10 | — Prepared foods obtained by the swelling or roasting of cereals or cereal products |

1904.90 | — Other |

19.05 | | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: |

1905.10 | — Crispbread |

1905.20 | — Gingerbread and the like |

1905.30 | — Sweet biscuits; waffles and wafers |

1905.40 | — Rusks, toasted bread and similar toasted products |

1905.90 | — Other |

CHAPTER 20

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

Notes

1. This Chapter does not cover:

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

(c) Homogenized composite food preparations of heading No 21.04.

2. Headings Nos 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 17.04) or chocolate confectionery (heading No 18.06).

3. Headings Nos 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8), which have been prepared or preserved by processes other than those referred to in Note 1 (a).

4. Tomato juice the dry weight content of which is 7 % or more is to be classified within heading No 20.02.

5. For the purposes of heading No 20.09, the expression "juices, unfermented and not containing added spirit" means juices ofan alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading Notes

1. For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading No 20.05.

2. For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading No 20.07.

Heading No | HS Code | Description |

20.01 | | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: |

2001.10 | — Cucumbers and gherkins |

2001.20 | — Onions |

2001.90 | — Other |

20.02 | | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: |

2002.10 | — Tomatoes, whole or in pieces |

2002.90 | — Other |

20.03 | | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: |

2003.10 | — Mushrooms |

2003.20 | — Truffles |

20.04 | | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen: |

2004.10 | — Potatoes |

2004.90 | — Other vegetables and mixtures of vegetables |

20.05 | | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: |

2005.10 | — Homogenised vegetables |

2005.20 | — Potatoes |

2005.30 | — Sauerkraut |

2005.40 | — Peas (Pisum sativum) |

| — Beans (Vigna spp., Phaseolus spp.): |

2005.51 | — — Beans, shelled |

2005.59 | — — Other |

2005.60 | — Asparagus |

2005.70 | — Olives |

2005.80 | — Sweet corn (Zea mays var. saccharata) |

2005.90 | — Other vegetables and mixtures of vegetables |

20.06 | 2006.00 | Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) |

20.07 | | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter: |

2007.10 | — Homogenised preparations |

| — Other: |

2007.91 | — — Citrus fruit |

2007.99 | — — Other |

20.08 | | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: |

| — Nuts, ground-nuts and other seeds, whether or not mixed together: |

2008.11 | — — Ground-nuts |

2008.19 | — — Other, including mixtures |

2008.20 | — Pineapples |

2008.30 | — Citrus fruit |

2008.40 | — Pears |

2008.50 | — Apricots |

2008.60 | — Cherries |

2008.70 | — Peaches |

2008.80 | — Strawberries |

| — Other, including mixtures other than those of subheading 2008.19: |

2008.91 | — — Palm hearts |

2008.92 | — — Mixtures |

2008.99 | — — Other |

20.09 | | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter: |

| — Orange juice: |

2009.11 | — — Frozen |

2009.19 | — — Other |

2009.20 | — Grapefruit juice |

2009.30 | — Juice of any other single citrus fruit |

2009.40 | — Pineapple juice |

2009.50 | — Tomato juice |

2009.60 | — Grape juice (including grape must) |

2009.70 | — Apple juice |

2009.80 | — Juice of any other single fruit or vegetable |

2009.90 | — Mixtures of juices |

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1. This Chapter does not cover:

(a) Mixed vegetables of heading No 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No 09.01);

(c) Spices or other products of headings Nos 09.04 to 09.10;

(d) Food preparations, other than the products described in heading No 21.03 or 21.04, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(e) Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see Note 2 to Chapter 22) exceeding 0,5 % vol (heading No 22.08);

(f) Yeast put up as a medicament or other products of heading No 30.03 or 30.04; or

(g) Prepared enzymes of heading No 35.07.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified within heading No 21.01.

3. For the purposes of heading No 21.04, the expression "homogenised composite food preparations" means preparationsconsisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Heading No | HS Code | Description |

21.01 | | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof: |

2101.10 | — Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |

2101.20 | — Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté |

2101.30 | — Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |

21.02 | | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 30.02); prepared baking powders: |

2102.10 | — Active yeasts |

2102.20 | — Inactive yeasts; other single-cell micro-organisms, dead |

2102.30 | — Prepared baking powders |

21.03 | | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |

2103.10 | — Soya sauce |

2103.20 | — Tomato ketchup and other tomato sauces |

2103.30 | — Mustard flour and meal and prepared mustard |

2103.90 | — Other |

21.04 | | Soups and broths and preparations therefor; homogenised composite food preparations: |

2104.10 | — Soups and broths and preparations therefor |

2104.20 | — Homogenised composite food preparations |

21.05 | 2105.00 | Ice cream and other edible ice, whether or not containing cocoa |

21.06 | | Food preparations not elsewhere specified or included: |

2106.10 | — Protein concentrates and textured protein substances |

2106.90 | — Other |

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

1. This Chapter does not cover:

(a) Sea water (heading No 25.01);

(b) Distilled or conductivity water or water of similar purity (heading No 28.51);

(c) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 29.15);

(d) Medicaments of heading No 30.03 or 30.04; or

(e) Perfumery or toilet preparations (Chapter 33).

2. For the purposes of this Chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.

3. For the purposes of heading No 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength byvolume not exceeding 0,5 % vol. Alcoholic beverages are classified within headings Nos 22.03 to 22.06 or heading No 22.08 as appropriate.

Subheading Note

1. For the purposes of subheading No 2204.10, the expression "sparkling wine" means wine which, when kept at a temperatureof 20 °C in closed containers, has an excess pressure of not less than 3 bar.

Heading No | HS Code | Description |

22.01 | | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: |

2201.10 | — Mineral waters and aerated waters |

2201.90 | — Other |

22.02 | | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 20.09: |

2202.10 | — Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured |

2202.90 | — Other |

22.03 | 2203.00 | Beer made from malt |

22.04 | | Wine of fresh grapes, including fortified wines; grape must other than that of heading No 20.09: |

2204.10 | — Sparkling wine |

| — Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: |

2204.21 | — — In containers holding two litres or less |

2204.29 | — — Other |

2204.30 | — Other grape must |

22.05 | | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: |

2205.10 | — In containers holding two litres or less |

2205.90 | — Other |

22.06 | 2206.00 | Other fermented beverages (for example, cider, perry, mead) |

22.07 | | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength: |

2207.10 | — Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |

2207.20 | — Ethyl alcohol and other spirits, denatured, of any strength |

22.08 | | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages: |

2208.10 | — Compound alcoholic preparations of a kind used for the manufacture of beverages |

2208.20 | — Spirits obtained by distilling grape wine or grape marc |

2208.30 | — Whiskies |

2208.40 | — Rum and taffia |

2208.50 | — Gin and Geneva |

2208.90 | — Other |

22.09 | 2209.00 | Vinegar and substitutes for vinegar obtained from acetic acid |

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note

1. Heading No 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Heading No | HS Code | Description |

23.01 | | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves: |

2301.10 | — Flours, meals and pellets, of meat or meat offal; greaves |

2301.20 | — Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates |

23.02 | | Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants: |

2302.10 | — Of maize (corn) |

2302.20 | — Of rice |

2302.30 | — Of wheat |

2302.40 | — Of other cereals |

2302.50 | — Of leguminous plants |

23.03 | | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets: |

2303.10 | — Residues of starch manufacture and similar residues |

2303.20 | — Beet-pulp, bagasse and other waste of sugar manufacture |

2303.30 | — Brewing or distilling dregs and waste |

23.04 | 2304.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil |

23.05 | 2305.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil |

23.06 | | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No 23.04 or 23.05: |

2306.10 | — Of cotton seeds |

2306.20 | — Of linseed |

2306.30 | — Of sunflower seeds |

2306.40 | — Of rape or colza seeds |

2306.50 | — Of coconut or copra |

2306.60 | — Of palm nuts or kernels |

2306.90 | — Other |

23.07 | 2307.00 | Wine lees; argol |

23.08 | | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included: |

2308.10 | — Acorns and horse-chestnuts |

2308.90 | — Other |

23.09 | | Preparations of a kind used in animal feeding: |

2309.10 | — Dog or cat food, put up for retail sale |

2309.90 | — Other |

CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

1. This Chapter does not cover medicinal cigarettes (Chapter 30).

Heading No | HS Code | Description |

24.01 | | Unmanufactured tobacco; tobacco refuse: |

2401.10 | — Tobacco, not stemmed/stripped |

2401.20 | — Tobacco, partly or wholly stemmed/stripped |

2401.30 | — Tobacco refuse |

24.02 | | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: |

2402.10 | — Cigars, cheroots and cigarillos, containing tobacco |

2402.20 | — Cigarettes containing tobacco |

2402.90 | — Other |

24.03 | | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences: |

2403.10 | — Smoking tobacco, whether or not containing tobacco substitutes in any proportion |

| — Other: |

2403.91 | — — "Homogenised" or "reconstituted" tobacco |

2403.99 | — — Other |

SECTION V

MINERAL PRODUCTS

CHAPTER 25

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

Notes

1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 28.02);

(b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No 28.21);

(c) Medicaments or other products of Chapter 30;

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Setts, curbstones or flagstones (heading No 68.01); mosaic cubes or the like (heading No 68.02); roofing, facing or damp course slates (heading No 68.03);

(f) Precious or semi-precious stones (heading No 71.02 or 71.03);

(g) Cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of sodium chloride or of magnesium oxide, of heading No 38.23; optical elements of sodium chloride or of magnesium oxide (heading No 90.01);

(h) Billiard chalks (heading No 95.04); or

(ij) Writing or drawing chalks or tailors' chalks (heading No 96.09).

3. Any products classifiable within heading No 25.17 and any other heading of the chapter are to be classified within heading No 25.17.

4. Heading No 25.30 applies inter alia to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.

Heading No | HS Code | Description |

25.01 | 2501.00 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; sea water |

25.02 | 2502.00 | Unroasted iron pyrites |

25.03 | | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur: |

2503.10 | — Crude or unrefined sulphur |

2503.90 | — Other |

25.04 | | Natural graphite: |

2504.10 | — In powder or in flakes |

2504.90 | — Other |

25.05 | | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26: |

2505.10 | — Silica sands and quartz sands |

2505.90 | — Other |

25.06 | | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: |

2506.10 | — Quartz |

| — Quartzite: |

2506.21 | — — Crude or roughly trimmed |

2506.29 | — — Other |

25.07 | 2507.00 | Kaolin and other kaolinic clays, whether or not calcined |

25.08 | | Other clays (not including expanded clays of heading No 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths: |

2508.10 | — Bentonite |

2508.20 | — Decolourising earths and fuller's earth |

2508.30 | — Fire-clay |

2508.40 | — Other clays |

2508.50 | — Andalusite, kyanite and sillimanite |

2508.60 | — Mullite |

2508.70 | — Chamotte or dinas earths |

25.09 | 2509.00 | Chalk |

25.10 | | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk: |

2510.10 | — Unground |

2510.20 | — Ground |

25.11 | | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No 28.16: |

2511.10 | — Natural barium sulphate (barytes) |

2511.20 | — Natural barium carbonate (witherite) |

25.12 | 2512.00 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less |

25.13 | | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated: |

| — Pumice stone: |

2513.11 | — — Crude or in irregular pieces, including crushed pumice ("bimskies") |

2513.19 | — — Other |

| — Emery, natural corundum, natural garnet and other natural abrasives: |

2513.21 | — — Crude or in irregular pieces |

2513.29 | — — Other |

25.14 | 2514.00 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |

25.15 | | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: |

| — Marble and travertine: |

2515.11 | — — Crude or roughly trimmed |

2515.12 | — — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |

2515.20 | — Ecaussine and other calcareous monumental or building stone; alabaster |

25.16 | | Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: |

| — Granite: |

2516.11 | — — Crude or roughly trimmed |

2516.12 | — — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |

| — Sandstone: |

2516.21 | — — Crude or roughly trimmed |

2516.22 | — — Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |

2516.90 | — Other monumental or building stone |

25.17 | | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No 25.15 or 25.16, whether or not heat-treated: |

2517.10 | — Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated |

2517.20 | — Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 |

2517.30 | — Tarred macadam |

| — Granules, chippings and powder, of stones of heading No 25.15 or 25.16, whether or not heat-treated: |

2517.41 | — — Of marble |

2517.49 | — — Other |

25.18 | | Dolomite, whether or not calcined; dolomite, roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite): |

2518.10 | — Dolomite not calcined |

2518.20 | — Calcined dolomite |

2518.30 | — Agglomerated dolomite (including tarred dolomite) |

25.19 | | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure: |

2519.10 | — Natural magnesium carbonate (magnesite) |

2519.90 | — Other |

25.20 | | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders: |

2520.10 | — Gypsum; anhydrite |

2520.20 | — Plasters |

25.21 | 2521.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement |

25.22 | | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No 28.25: |

2522.10 | — Quicklime |

2522.20 | — Slaked lime |

2522.30 | — Hydraulic lime |

25.23 | | Portland cement, aluminous cement ("ciment fondu"), slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers: |

2523.10 | — Cement clinkers |

| — Portland cement: |

2523.21 | — — White cement, whether or not artificially coloured |

2523.29 | — — Other |

2523.30 | — Aluminous cement ("ciment fondu") |

2523.90 | — Other hydraulic cements |

25.24 | 2524.00 | Asbestos |

25.25 | | Mica, including splittings; mica waste: |

2525.10 | — Crude mica and mica rifted into sheets or splittings |

2525.20 | — Mica powder |

2525.30 | — Mica waste |

25.26 | | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc: |

2526.10 | — Not crushed, not powdered |

2526.20 | — Crushed or powdered |

25.27 | 2527.00 | Natural cryolite; natural chiolite |

25.28 | | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight: |

2528.10 | — Natural sodium borates |

2528.90 | — Other |

25.29 | | Felspar; leucite; nepheline and nepheline syenite; fluorspar: |

2529.10 | — Felspar |

| — Fluorspar: |

2529.21 | — — Containing by weight 97 % or less of calcium fluoride |

2529.22 | — — Containing by weight more than 97 % of calcium fluoride |

2529.30 | — Leucite; nepheline and nepheline syenite |

25.30 | | Mineral substances not elsewhere specified or included: |

2530.10 | — Vermiculite, perlite and chlorites, unexpanded |

2530.20 | — Kieserite, epsomite (natural magnesium sulphates) |

2530.30 | — Earth colours |

2530.40 | — Natural micaceous iron oxides |

2530.90 | — Other |

CHAPTER 26

ORES, SLAG AND ASH

Notes

1. This Chapter does not cover:

(a) Slag or similar industrial waste prepared as macadam (heading No 25.17);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No 25.19);

(c) Basic slag of Chapter 31;

(d) Slag wool, rock wool or similar mineral wools (heading No 68.06);

(e) Waste or scrap of precious metal or of metal clad with precious metal (heading No 71.12); or

(f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings Nos 26.01 to 26.17, 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 28.44 or of the metals of Section XIV or XV, even if the are intended for non-metallurgical purposes. Headings Nos 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading No 26.20 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.

Heading No | HS Code | Description |

26.01 | | Iron ores and concentrates, including roasted iron pyrites: |

| — Iron ores and concentrates, other than roasted iron pyrites: |

2601.11 | — — Non-agglomerated |

2601.12 | — — Agglomerated |

2601.20 | — Roasted iron pyrites |

26.02 | 2602.00 | Manganese ores and concentrates, including manganiferous iron ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight |

26.03 | 2603.00 | Copper ores and concentrates |

26.04 | 2604.00 | Nickel ores and concentrates |

26.05 | 2605.00 | Cobalt ores and concentrates |

26.06 | 2606.00 | Aluminium ores and concentrates |

26.07 | 2607.00 | Lead ores and concentrates |

26.08 | 2608.00 | Zinc ores and concentrates |

26.09 | 2609.00 | Tin ores and concentrates |

26.10 | 2610.00 | Chromium ores and concentrates |

26.11 | 2611.00 | Tungsten ores and concentrates |

26.12 | | Uranium or thorium ores and concentrates: |

2612.10 | — Uranium ores and concentrates |

2612.20 | — Thorium ores and concentrates |

26.13 | | Molybdenum ores and concentrates: |

2613.10 | — Roasted |

2613.90 | — Other |

26.14 | 2614.00 | Titanium ores and concentrates |

26.15 | | Niobium, tantalum, vanadium or zirconium ores and concentrates: |

2615.10 | — Zirconium ores and concentrates |

2615.90 | — Other |

26.16 | | Precious metal ores and concentrates: |

2616.10 | — Silver ores and concentrates |

2616.90 | — Other |

26.17 | | Other ores and concentrates: |

2617.10 | — Antimony ores and concentrates |

2617.90 | — Other |

26.18 | 2618.00 | Granulated slag (slag sand) from the manufacture of iron or steel |

26.19 | 2619.00 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel |

26.20 | | Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds: |

| — Containing mainly zinc: |

2620.11 | — — Hard zinc spelter |

2620.19 | — — Other |

2620.20 | — Containing mainly lead |

2620.30 | — Containing mainly copper |

2620.40 | — Containing mainly aluminium |

2620.50 | — Containing mainly vanadium |

2620.90 | — Other |

26.21 | 2621.00 | Other slag and ash, including seaweed ash (kelp) |

CHAPTER 27

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

Notes

1. This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified within heading No 27.11;

(b) Medicaments of heading No 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading No 33.01, 33.02 or 38.05.

2. References in heading No 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1013 mbar when a reduced-pressure distillation method is used (Chapter 39).

Subheading Notes

1. For the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

2. For the purposes of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry,mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5833 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.

Heading No | HS Code | Description |

27.01 | | Coal; briquettes, ovoids and similar solid fuels manufactured from coal: |

| — Coal, whether or not pulverised, but not agglomerated: |

2701.11 | — — Anthracite |

2701.12 | — — Bituminous coal |

2701.19 | — — Other coal |

2701.20 | — Briquettes, ovoids and similar solid fuels manufactured from coal |

27.02 | | Lignite, whether or not agglomerated, excluding jet: |

2702.10 | — Lignite, whether or not pulverised, but not agglomerated |

2702.20 | — Agglomerated lignite |

27.03 | 2703.00 | Peat (including peat litter), whether or not agglomerated |

27.04 | 2704.00 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon |

27.05 | 2705.00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons |

27.06 | 2706.00 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars |

27.07 | | Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents: |

2707.10 | — Benzole |

2707.20 | — Toluole |

2707.30 | — Xylole |

2707.40 | — Naphthalene |

2707.50 | — Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method |

2707.60 | — Phenols |

| — Other: |

2707.91 | — — Creosote oils |

2707.99 | — — Other |

27.08 | | Pitch and pitch coke, obtained from coal tar or from other mineral tars: |

2708.10 | — Pitch |

2708.20 | — Pitch coke |

27.09 | 2709.00 | Petroleum oils and oils obtained from bituminous minerals, crude |

27.10 | 2710.00 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations |

27.11 | | Petroleum gases and other gaseous hydrocarbons: |

| — Liquefied: |

2711.11 | — — Natural gas |

2711.12 | — — Propane |

2711.13 | — — Butanes |

2711.14 | — — Ethylene, propylene, butylene and butadiene |

2711.19 | — — Other |

| — In gaseous state: |

2711.21 | — — Natural gas |

2711.29 | — — Other |

27.12 | | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured: |

2712.10 | — Petroleum jelly |

2712.20 | — Paraffin wax containing by weight less than 0,75 % of oil |

2712.90 | — Other |

27.13 | | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals: |

| — Petroleum coke: |

2713.11 | — — Not calcined |

2713.12 | — — Calcined |

2713.20 | — Petroleum bitumen |

2713.90 | — Other residues of petroleum oils or of oils obtained from bituminous minerals |

27.14 | | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks: |

2714.10 | — Bituminous or oil shale and tar sands |

2714.90 | — Other |

27.15 | 2715.00 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) |

27.16 | 2716.00 | Electrical energy |

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes

1. (a) Goods (other than radioactive ores) answering to a description in heading No 28.44 or 28.45 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 28.43 or 28.46 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 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified within those headings and within no other heading of the Nomenclature.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified within the heading appropriate to that product, provided that the constituents are:

(a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) Presented together; and

(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

CHAPTER 28

INORGANIC CHEMICALS: ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

Notes

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) The products mentioned in (a) 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 stabiliser 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, stabilised with organic substances (heading No 28.31), carbonates and peroxocarbonates of inorganic bases (heading No 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No 28.38), organic products included in headings Nos 28.43 to 28.46 and carbides (heading No 28.49), 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 28.11);

(b) Halide oxides of carbon (heading No 28.12);

(c) Carbon disulphide (heading No 28.13);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochro-mates (reineckates) and other complex cyanates, of inorganic bases (heading No 28.42);

(e) Hydrogen peroxide, solidified with urea (heading No 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No 28.51) 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 32.06;

(e) Artificial graphite (heading No 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 38.13; ink removers put up in packings for retail sale, of heading No 38.23; cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of the halides of the alkali or alkaline-earth metals, of heading No 38.23;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos 71.02 to 71.05), 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 90.01).

4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metallic acid of sub-Chapter IV are to be classified in heading No 28.11.

5. Headings Nos 28.26 to 28.42 apply only to metallic or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No 28.42.

6. Heading No 28.44 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 0,002 μCi/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 headings Nos 28.44 and 28.45, 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 28.48 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 38.18.

Heading No | HS Code | Description |

I.CHEMICAL ELEMENTS

28.01 | | Fluorine, chlorine, bromine and iodine: |

2801.10 | — Chlorine |

2801.20 | — Iodine |

2801.30 | — Fluorine; bromine |

28.02 | 2802.00 | Sulphur, sublimed or precipitated; colloidal sulphur |

28.03 | 2803.00 | Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) |

28.04 | | Hydrogen, rare gases and other non-metals: |

2804.10 | — Hydrogen |

| — Rare gases: |

2804.21 | — — Argon |

2804.29 | — — Other |

2804.30 | — Nitrogen |

2804.40 | — Oxygen |

2804.50 | — Boron; tellurium |

| — Silicon: |

2804.61 | — — Containing by weight not less than 99,99 % of silicon |

2804.69 | — — Other |

2804.70 | — Phosphorus |

2804.80 | — Arsenic |

2804.90 | — Selenium |

28.05 | | Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury: |

| — Alkali metals: |

2805.11 | — — Sodium |

2805.19 | — — Other |

| — Alkaline—earth metals: |

2805.21 | — — Calcium |

2805.22 | — — Strontium and barium |

2805.30 | — Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed |

2805.40 | — Mercury |

II.INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

28.06 | | Hydrogen chloride (hydrochloric acid); chlorosulphuric acid: |

2806.10 | — Hydrogen chloride (hydrochloric acid) |

2806.20 | — Chlorosulphuric acid |

28.07 | 2807.00 | Sulphuric acid; oleum |

28.08 | 2808.00 | Nitric acid; sulphonitric acids |

28.09 | | Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids: |

2809.10 | — Diphosphorus pentaoxide |

2809.20 | — Phosphoric acid and polyphosphoric acids |

28.10 | 2810.00 | Oxides of boron; boric acids |

28.11 | | Other inorganic acids and other inorganic oxygen compounds of non-metals: |

| — Other inorganic acids: |

2811.11 | — — Hydrogen fluoride (hydrofluoric acid) |

2811.19 | — — Other |

| — Other inorganic oxygen compounds of non-metals: |

2811.21 | — — Carbon dioxide |

2811.22 | — — Silicon dioxide |

2811.23 | — — Sulphur dioxide |

2811.29 | — — Other |

III.HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

28.12 | | Halides and halide oxides of non-metals: |

2812.10 | — Chlorides and chloride oxides |

2812.90 | — Other |

28.13 | | Sulphides of non-metals; commercial phosphorus trisulphide: |

2813.10 | — Carbon disulphide |

2813.90 | — Other |

IV.INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS

28.14 | | Ammonia, anhydrous or in aqueous solution: |

2814.10 | — Anhydrous ammonia |

2814.20 | — Ammonia in aqueous solution |

28.15 | | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium: |

| — Sodium hydroxide (caustic soda): |

2815.11 | — — Solid |

2815.12 | — — In aqueous solution (soda lye or liquid soda) |

2815.20 | — Potassium hydroxide (caustic potash) |

2815.30 | — Peroxides of sodium or potassium |

28.16 | | Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium: |

2816.10 | — Hydroxide and peroxide of magnesium |

2816.20 | — Oxide, hydroxide and peroxide of strontium |

2816.30 | — Oxide, hydroxide and peroxide of barium |

28.17 | 2817.00 | Zinc oxide; zinc peroxide |

28.18 | | Aluminium oxide (including artificial corundum); aluminium hydroxide: |

2818.10 | — Artificial corundum |

2818.20 | — Other aluminium oxide |

2818.30 | — Aluminium hydroxide |

28.19 | | Chromium oxides and hydroxides: |

2819.10 | — Chromium trioxide |

2819.90 | — Other |

28.20 | | Manganese oxides: |

2820.10 | — Manganese dioxide |

2820.90 | — Other |

28.21 | | Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3: |

2821.10 | — Iron oxides and hydroxides |

2821.20 | — Earth colours |

28.22 | 2822.00 | Cobalt oxides and hydroxides; commercial cobalt oxides |

28.23 | 2823.00 | Titanium oxides |

28.24 | | Lead oxides; red lead and orange lead: |

2824.10 | — Lead monoxide (litharge, massicot) |

2824.20 | — Red lead and orange lead |

2824.90 | — Other |

28.25 | | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: |

2825.10 | — Hydrazine and hydroxylamine and their inorganic salts |

2825.20 | — Lithium oxide and hydroxide |

2825.30 | — Vanadium oxides and hydroxides |

2825.40 | — Nickel oxides and hydroxides |

2825.50 | — Copper oxides and hydroxides |

2825.60 | — Germanium oxides and zirconium dioxide |

2825.70 | — Molybdenum oxides and hydroxides |

2825.80 | — Antimony oxides |

2825.90 | — Other |

V.SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

28.26 | | Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: |

| — Fluorides: |

2826.11 | — — Of ammonium or of sodium |

2826.12 | — — Of aluminium |

2826.19 | — — Other |

2826.20 | — Fluorosilicates of sodium or of potassium |

2826.30 | — Sodium hexafluoroaluminate (synthetic cryolite) |

2826.90 | — Other |

28.27 | | Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides: |

2827.10 | — Ammonium chloride |

2827.20 | — Calcium chloride |

| — Other chlorides: |

2827.31 | — — Of magnesium |

2827.32 | — — Of aluminium |

2827.33 | — — Of iron |

2827.34 | — — Of cobalt |

2827.35 | — — Of nickel |

2827.36 | — — Of zinc |

2827.37 | — — Of tin |

2827.38 | — — Of barium |

2827.39 | — — Other |

| — Chloride oxides and chloride hydroxides: |

2827.41 | — — Of copper |

2827.49 | — — Other |

| — Bromides and bromide oxides: |

2827.51 | — — Bromides of sodium or of potassium |

2827.59 | — — Other |

2827.60 | — Iodides and iodide oxides |

28.28 | | Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites: |

2828.10 | — Commercial calcium hypochlorite and other calcium hypochlorites |

2828.90 | — Other |

28.29 | | Chlorates and perchlorates; bromates and perbromates; iodates and periodates: |

| — Chlorates: |

2829.11 | — — Of sodium |

2829.19 | — — Other |

2829.90 | — Other |

28.30 | | Sulphides; polysulphides: |

2830.10 | — Sodium sulphides |

2830.20 | — Zinc sulphide |

2830.30 | — Cadmium sulphide |

2830.90 | — Other |

28.31 | | Dithionites and sulphoxylates: |

2831.10 | — Of sodium |

2831.90 | — Other |

28.32 | | Sulphites; thiosulphates: |

2832.10 | — Sodium sulphites |

2832.20 | — Other sulphites |

2832.30 | — Thiosulphates |

28.33 | | Sulphates; alums; peroxosulphates (persulphates): |

| — Sodium sulphates: |

2833.11 | — — Disodium sulphate |

2833.19 | — — Other |

| — Other sulphates: |

2833.21 | — — Of magnesium |

2833.22 | — — Of aluminium |

2833.23 | — — Of chromium |

2833.24 | — — Of nickel |

2833.25 | — — Of copper |

2833.26 | — — Of zinc |

2833.27 | — — Of barium |

2833.29 | — — Other |

2833.30 | — Alums |

2833.40 | — Peroxosulphates (persulphates) |

28.34 | | Nitrites; nitrates: |

2834.10 | — Nitrites |

| — Nitrates: |

2834.21 | — — Of potassium |

2834.22 | — — Of bismuth |

2834.29 | — — Other |

28.35 | | Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates: |

2835.10 | — Phosphinates (hypophosphites) and phosphonates (phosphites) |

| — Phosphates: |

2835.21 | — — Of triammonium |

2835.22 | — — Of mono- or disodium |

2835.23 | — — Of trisodium |

2835.24 | — — Of potassium |

2835.25 | — — Calcium hydrogenorthophosphate ("dicalcium phosphate") |

2835.26 | — — Other phosphates of calcium |

2835.29 | — — Other |

| — Polyphosphates: |

2835.31 | — — Sodium triphosphate (sodium tripolyphosphate) |

2835.39 | — — Other |

28.36 | | Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate: |

2836.10 | — Commercial ammonium carbonate and other ammonium carbonates |

2836.20 | — Disodium carbonate |

2836.30 | — Sodium hydrogencarbonate (sodium bicarbonate) |

2836.40 | — Potassium carbonates |

2836.50 | — Calcium carbonate |

2836.60 | — Barium carbonate |

2836.70 | — Lead carbonate |

| — Other: |

2836.91 | — — Lithium carbonates |

2836.92 | — — Strontium carbonate |

2836.93 | — — Bismuth carbonate |

2836.99 | — — Other |

28.37 | | Cyanides, cyanide oxides and complex cyanides: |

| — Cyanides and cyanide oxides: |

2837.11 | — — Of sodium |

2837.19 | — — Other |

2837.20 | — Complex cyanides |

28.38 | 2838.00 | Fulminates, cyanates and thiocyanates |

28.39 | | Silicates; commercial alkali metal silicates: |

| — Of sodium: |

2839.11 | — — Sodium metasilicates |

2839.19 | — — Other |

2839.20 | — Of potassium |

2839.90 | — Other |

28.40 | | Borates; peroxoborates (perborates): |

| — Disodium tetraborate (refined borax): |

2840.11 | — — Anhydrous |

2840.19 | — — Other |

2840.20 | — Other borates |

2840.30 | — Peroxoborates (perborates) |

28.41 | | Salts of oxometallic or peroxometallic acids: |

2841.10 | — Aluminates |

2841.20 | — Chromates of zinc or of lead |

2841.30 | — Sodium dichromate |

2841.40 | — Potassium dichromate |

2841.50 | — Other chromates and dichromates; peroxochromates |

2841.60 | — Manganites, manganates and permanganates |

2841.70 | — Molybdates |

2841.80 | — Tungstates (wolframates) |

2841.90 | — Other |

28.42 | | Other salts of inorganic acids or peroxoacids, excluding azides: |

2842.10 | — Double or complex silicates |

2842.90 | — Other |

VI.MISCELLANEOUS

28.43 | | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals: |

2843.10 | — Colloidal precious metals |

| — Silver compounds: |

2843.21 | — — Silver nitrate |

2843.29 | — — Other |

2843.30 | — Gold compounds |

2843.90 | — Other compounds; amalgams |

28.44 | | Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products: |

2844.10 | — Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds |

2844.20 | — Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products |

2844.30 | — Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products |

2844.40 | — Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues |

2844.50 | — Spent (irradiated) fuel elements (cartridges) of nuclear reactors |

28.45 | | Isotopes other than those of heading No 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined: |

2845.10 | — Heavy water (deuterium oxide) |

2845.90 | — Other |

28.46 | | Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals: |

2846.10 | — Cerium compounds |

2846.90 | — Other |

28.47 | 2847.00 | Hydrogen peroxide, whether or not solidified with urea |

28.48 | | Phosphides, whether or not chemically defined, excluding ferrophosphorus: |

2848.10 | — Of copper (phosphor copper), containing more than 15 % by weight of phosphorus |

2848.90 | — Of other metals or of non-metals |

28.49 | | Carbides, whether or not chemically defined: |

2849.10 | — Of calcium |

2849.20 | — Of silicon |

2849.90 | — Other |

28.50 | 2850.00 | Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined |

28.51 | 2851.00 | Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals |

CHAPTER 29

ORGANIC CHEMICALS

Notes

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemically defined organic compounds, whether or not containing impurities;

(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c) The products of headings Nos 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No 29.40, or the products of heading No 29.41, 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 stabiliser 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 15.04 or glycerol (heading No 15.20);

(b) Ethyl alcohol (heading No 22.07 or 22.08);

(c) Methane or propane (heading No 27.11);

(d) The compounds of carbon mentioned in Note 2 to Chapter 28;

(e) Urea (heading No 31.02 or 31.05);

(f) Colouring matter of vegetable or animal origin (heading No 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading No 32.12);

(g) Enzymes (heading No 35.07);

(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading No 36.06);

(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 38.13; ink removers put up in packings for retail sale, of heading No 38.23; or

(k) Optical elements, for example, of ethylenediamine tartrate (heading No 90.01).

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 headings Nos 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitro-sulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading No 29.29.

For the purposes of headings Nos 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings Nos 29.05 to 29.20.

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 29.42, 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 29.42 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 29.05).

(e) Halides of carboxylic acids are to be classified within the same heading as the corresponding acids.

6. The compounds of headings Nos 29.30 and 29.31 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 29.30 (organo-sulphur compounds) and heading No 29.31 (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. Headings Nos 29.32, 29.33 and 29.34 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 cyclising function or functions here listed.

Subheading Note

1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named "other" in the series of subheadings concerned.

Heading No | HS Code | Description |

I.HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.01 | | Acyclic hydrocarbons: |

2901.10 | — Saturated |

| — Unsaturated: |

2901.21 | — — Ethylene |

2901.22 | — — Propene (propylene) |

2901.23 | — — Butene (butylene) and isomers thereof |

2901.24 | — — Buta-1,3-diene and isoprene |

2901.29 | — — Other |

29.02 | | Cyclic hydrocarbons: |

| — Cyclanes, cyclenes and cycloterpenes: |

2902.11 | — — Cyclohexane |

2902.19 | — — Other |

2902.20 | — Benzene |

2902.30 | — Toluene |

| — Xylenes: |

2902.41 | — — o-Xylene |

2902.42 | — — m-Xylene |

2902.43 | — — p-Xylene |

2902.44 | — — Mixed xylene isomers |

2902.50 | — Styrene |

2902.60 | — Ethylbenzene |

2902.70 | — Cumene |

2902.90 | — Other |

29.03 | | Halogenated derivatives of hydrocarbons: |

| — Saturated chlorinated derivatives of acyclic hydrocarbons: |

2903.11 | — — Chloromethane (methyl chloride) and chloroethane (ethyl chloride) |

2903.12 | — — Dichloromethane (methylene chloride) |

2903.13 | — — Chloroform (trichloromethane) |

2903.14 | — — Carbon tetrachloride |

2903.15 | — — 1,2-Dichloroethane (ethylene dichloride) |

2903.16 | — — 1,2-Dichloropropane (propylene dichloride) and dichlorobutanes |

2903.19 | — — Other |

| — Unsaturated chlorinated derivatives of acyclic hydrocarbons: |

2903.21 | — — Vinyl chloride (chloroethylene) |

2903.22 | — — Trichloroethylene |

2903.23 | — — Tetrachloroethylene (perchloroethylene) |

2903.29 | — — Other |

2903.30 | — Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons |

2903.40 | — Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens |

| — Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: |

2903.51 | — — 1,2,3,4,5,6-Hexachlorocyclohexane |

2903.59 | — — Other |

| — Halogenated derivatives of aromatic hydrocarbons: |

2903.61 | — — Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene |

2903.62 | — — Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane) |

2903.69 | — — Other |

29.04 | | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogen-ated: |

2904.10 | — Derivatives containing only sulpho groups, their salts and ethyl esters |

2904.20 | — Derivatives containing only nitro or only nitroso groups |

2904.90 | — Other |

II.ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.05 | | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| — Saturated monohydric alcohols: |

2905.11 | — — Methanol (methyl alcohol) |

2905.12 | — — Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) |

2905.13 | — — Butan-1-ol (n-butyl alcohol) |

2905.14 | — — Other butanols |

2905.15 | — — Pentanol (amyl alcohol) and isomers thereof |

2905.16 | — — Octanol (octyl alcohol) and isomers thereof |

2905.17 | — — Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) |

2905.19 | — — Other |

| — Unsaturated monohydric alcohols: |

2905.21 | — — Allyl alcohol |

2905.22 | — — Acyclic terpene alcohols |

2905.29 | — — Other |

| — Diols: |

2905.31 | — — Ethylene glycol (ethanediol) |

2905.32 | — — Propylene glycol (propane-1,2-diol) |

2905.39 | — — Other |

| — Other polyhydric alcohols: |

2905.41 | — — 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) |

2905.42 | — — Pentaerythritol |

2905.43 | — — Mannitol |

2905.44 | — — D-glucitol (sorbitol) |

2905.49 | — — Other |

2905.50 | — Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols |

29.06 | | Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| — Cyclanic, cyclenic or cycloterpenic: |

2906.11 | — — Menthol |

2906.12 | — — Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols |

2906.13 | — — Sterols and inositols |

2906.14 | — — Terpineols |

2906.19 | — — Other |

| — Aromatic: |

2906.21 | — — Benzyl alcohol |

2906.29 | — — Other |

III.PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.07 | | Phenols; phenol-alcohols: |

| — Monophenols: |

2907.11 | — — Phenol (hydroxybenzene) and its salts |

2907.12 | — — Cresols and their salts |

2907.13 | — — Octylphenol, nonylphenol and their isomers; salts thereof |

2907.14 | — — Xylenols and their salts |

2907.15 | — — Naphthols and their salts |

2907.19 | — — Other |

| — Polyphenols: |

2907.21 | — — Resorcinol and its salts |

2907.22 | — — Hydroquinone (quinol) and its salts |

2907.23 | — — 4,4-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts |

2907.29 | — — Other |

2907.30 | — Phenol-alcohols |

29.08 | | Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols: |

2908.10 | — Derivatives containing only halogen substituents and their salts |

2908.20 | — Derivatives containing only sulpho groups, their salts and esters |

2908.90 | — Other |

IV.ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.09 | | Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| — Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

2909.11 | — — Diethyl ether |

2909.19 | — — Other |

2909.20 | — Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives |

2909.30 | — Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives |

| — Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

2909.41 | — — 2,2-Oxydiethanol (diethylene glycol, digol) |

2909.42 | — — Monomethyl ethers of ethylene glycol or of diethylene glycol |

2909.43 | — — Monobutyl ethers of ethylene glycol or of diethylene glycol |

2909.44 | — — Other monoalkylethers of ethylene glycol or of diethylene glycol |

2909.49 | — — Other |

2909.50 | — Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives |

2909.60 | — Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives |

29.10 | | Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

2910.10 | — Oxirane (ethylene oxide) |

2910.20 | — Methyloxirane (propylene oxide) |

2910.30 | — 1-Chloro-2,3-epoxypropane (epichlorohydrin) |

2910.90 | — Other |

29.11 | 2911.00 | Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives |

V.ALDEHYDE-FUNCTION COMPOUNDS

29.12 | | Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde: |

| — Acyclic aldehydes without other oxygen function: |

2912.11 | — — Methanal (formaldehyde) |

2912.12 | — — Ethanal (acetaldehyde) |

2912.13 | — — Butanal (butyraldehyde, normal isomer) |

2912.19 | — — Other |

| — Cyclic aldehydes without other oxygen function: |

2912.21 | — — Benzaldehyde |

2912.29 | — — Other |

2912.30 | — Aldehyde-alcohols |

| — Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: |

2912.41 | — — Vanillin (4-hydroxy-3-methoxybenzaldehyde) |

2912.42 | — — Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) |

2912.49 | — — Other |

2912.50 | — Cyclic polymers of aldehydes |

2912.60 | — Paraformaldehyde |

29.13 | 2913.00 | Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No 29.12 |

VI.KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS

29.14 | | Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| — Acyclic ketones without other oxygen function: |

2914.11 | — — Acetone |

2914.12 | — — Butanone (methyl ethyl ketone) |

2914.13 | — — 4-Methylpentan-2-one (methyl isobutyl ketone) |

2914.19 | — — Other |

| — Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: |

2914.21 | — — Camphor |

2914.22 | — — Cyclohexanone and methylcyclohexanones |

2914.23 | — — Ionones and methylionones |

2914.29 | — — Other |

2914.30 | — Aromatic ketones without other oxygen function |

| — Ketone-alcohols and ketone-aldehydes: |

2914.41 | — — 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol) |

2914.49 | — — Other |

2914.50 | — Ketone-phenols and ketones with other oxygen function |

| — Quinones: |

2914.61 | — — Anthraquinone |

2914.69 | — — Other |

2914.70 | — Halogenated, sulphonated, nitrated or nitrosated derivatives |

VII.CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.15 | | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| — Formic acid, its salts and esters: |

2915.11 | — — Formic acid |

2915.12 | — — Salts of formic acid |

2915.13 | — — Esters of formic acid |

| — Acetic acid and its salts; acetic anhydride: |

2915.21 | — — Acetic acid |

2915.22 | — — Sodium acetate |

2915.23 | — — Cobalt acetates |

2915.24 | — — Acetic anhydride |

2915.29 | — — Other |

| — Esters of acetic acid: |

2915.31 | — — Ethyl acetate |

2915.32 | — — Vinyl acetate |

2915.33 | — — n -Butyl acetate |

2915.34 | — — Isobutyl acetate |

2915.35 | — — 2-Ethoxyethyl acetate |

2915.39 | — — Other |

2915.40 | — Mono-, di— or trichloroacetic acids, their salts and esters |

2915.50 | — Propionic acid, its salts and esters |

2915.60 | — Butyric acids, valeric acids, their salts and esters |

2915.70 | — Palmitic acid, stearic acid, their salts and esters |

2915.90 | — Other |

29.16 | | Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| — Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: |

2916.11 | — — Acrylic acid and its salts |

2916.12 | — — Esters of acrylic acid |

2916.13 | — — Methacrylic acid and its salts |

2916.14 | — — Esters of methacrylic acid |

2916.15 | — — Oleic, linoleic or linolenic acids, their salts and esters |

2916.19 | — — Other |

2916.20 | — Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives |

| — Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: |

2916.31 | — — Benzoic acid, its salts and esters |

2916.32 | — — Benzoyl peroxide and benzoyl chloride |

2916.33 | — — Phenylacetic acid, its salts and esters |

2916.39 | — — Other |

29.17 | | Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| — Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: |

2917.11 | — — Oxalic acid, its salts and esters |

2917.12 | — — Adipic acid, its salts and esters |

2917.13 | — — Azelaic acid, sebacic acid, their salts and esters |

2917.14 | — — Maleic anhydride |

2917.19 | — — Other |

2917.20 | — Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives |

| — Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: |

2917.31 | — — Dibutyl orthophthalates |

2917.32 | — — Dioctyl orthophthalates |

2917.33 | — — Dinonyl or didecyl orthophthalates |

2917.34 | — — Other esters of orthophthalic acid |

2917.35 | — — Phthalic anhydride |

2917.36 | — — Terephthalic acid and its salts |

2917.37 | — — Dimethyl terephthalate |

2917.39 | — — Other |

29.18 | | Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives: |

| — Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: |

2918.11 | — — Lactic acid, its salts and esters |

2918.12 | — — Tartaric acid |

2918.13 | — — Salts and esters of tartaric acid |

2918.14 | — — Citric acid |

2918.15 | — — Salts and esters of citric acid |

2918.16 | — — Gluconic acid, its salts and esters |

2918.17 | — — Phenylglycolic acid (mandelic acid), its salts and esters |

2918.19 | — — Other |

| — Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: |

2918.21 | — — Salicylic acid and its salts |

2918.22 | — — O-Acetylsalicylic acid, its salts and esters |

2918.23 | — — Other esters of salicylic acid and their salts |

2918.29 | — — Other |

2918.30 | — Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives |

2918.90 | — Other |

VIII.ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.19 | 2919.00 | Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives |

29.20 | | Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: |

2920.10 | — Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives |

2920.90 | — Other |

IX.NITROGEN-FUNCTION COMPOUNDS

29.21 | | Amine-function compounds: |

| — Acyclic monoamines and their derivatives; salts thereof: |

2921.11 | — — Methylamine, di- or trimethylamine and their salts |

2921.12 | — — Diethylamine and its salts |

2921.19 | — — Other |

| — Acyclic polyamines and their derivatives; salts thereof: |

2921.21 | — — Ethylenediamine and its salts |

2921.22 | — — Hexamethylenediamine and its salts |

2921.29 | — — Other |

2921.30 | — Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof |

| — Aromatic monoamines and their derivatives; salts thereof: |

2921.41 | — — Aniline and its salts |

2921.42 | — — Aniline derivatives and their salts |

2921.43 | — — Toluidines and their derivatives; salts thereof |

2921.44 | — — Diphenylamine and its derivatives; salts thereof |

2921.45 | — — 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof |

2921.49 | — — Other |

| — Aromatic polyamines and their derivatives; salts thereof: |

2921.51 | — — o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof |

2921.59 | — — Other |

29.22 | | Oxygen-function amino-compounds: |

| — Amino-alcohols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof: |

2922.11 | — — Monoethanolamine and its salts |

2922.12 | — — Diethanolamine and its salts |

2922.13 | — — Triethanolamine and its salts |

2922.19 | — — Other |

| — Amino-naphthols and other amino-phenols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof: |

2922.21 | — — Aminohydroxynaphthalenesulphonic acids and their salts |

2922.22 | — — Anisidines, dianisidines, phenetidines, and their salts |

2922.29 | — — Other |

2922.30 | — Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof |

| — Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof: |

2922.41 | — — Lysine and its esters; salts thereof |

2922.42 | — — Glutamic acid and its salts |

2922.49 | — — Other |

2922.50 | — Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function |

29.23 | | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids: |

2923.10 | — Choline and its salts |

2923.20 | — Lecithins and other phosphoaminolipids |

2923.90 | — Other |

29.24 | | Carboxyamide-function compounds; amide-function compounds of carbonic acid: |

2924.10 | — Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof |

| — Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: |

2924.21 | — — Ureines and their derivatives; salts thereof |

2924.29 | — — Other |

29.25 | | Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds: |

| — Imides and their derivatives; salts thereof: |

2925.11 | — — Saccharin and its salts |

2925.19 | — — Other |

2925.20 | — Imines and their derivatives; salts thereof |

29.26 | | Nitrile-function compounds: |

2926.10 | — Acrylonitrile |

2926.20 | — 1-Cyanoguanidine (dicyandiamide) |

2926.90 | — Other |

29.27 | 2927.00 | Diazo-, azo- or azoxy-compounds |

29.28 | 2928.00 | Organic derivatives of hydrazine or of hydroxylamine |

29.29 | | Compounds with other nitrogen function: |

2929.10 | — Isocyanates |

2929.90 | — Other |

X.ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES

29.30 | | Organo-sulphur compounds: |

2930.10 | — Dithiocarbonates (xanthates) |

2930.20 | — Thiocarbamates and dithiocarbamates |

2930.30 | — Thiuram mono-, di- or tetrasulphides |

2930.40 | — Methionine |

2930.90 | — Other |

29.31 | 2931.00 | Other organo-inorganic compounds |

29.32 | | Heterocyclic compounds with oxygen hetero-atom(s) only: |

| — Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: |

2932.11 | — — Tetrahydrofuran |

2932.12 | — — 2-Furaldehyde (furfuraldehyde) |

2932.13 | — — Furfuryl alcohol and tetrahydrofurfuryl alcohol |

2932.19 | — — Other |

| — Lactones: |

2932.21 | — — Coumarin, methylcoumarins and ethylcoumarins |

2932.29 | — — Other lactones |

2932.90 | — Other |

29.33 | | Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts: |

| — Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: |

2933.11 | — — Phenazone (antipyrin) and its derivatives |

2933.19 | — — Other |

| — Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: |

2933.21 | — — Hydantoin and its derivatives |

2933.29 | — — Other |

| — Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: |

2933.31 | — — Pyridine and its salts |

2933.39 | — — Other |

2933.40 | — Compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused |

| — Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure; nucleic acids and their salts: |

2933.51 | — — Malonylurea (barbituric acid) and its derivatives; salts thereof |

2933.59 | — — Other |

| — Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: |

2933.61 | — — Melamine |

2933.69 | — — Other |

| — Lactams: |

2933.71 | — — 6-Hexanelactam (epsilon-caprolactam) |

2933.79 | — — Other lactams |

2933.90 | — Other |

29.34 | | Other heterocyclic compounds: |

2934.10 | — Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure |

2934.20 | — Compounds containing a benzothiazole ring-system (whether or not hydrogenated), not further fused |

2934.30 | — Compounds containing a phenothiazine ring-system (whether or not hydrogenated), not further fused |

2934.90 | — Other |

29.35 | 2935.00 | Sulphonamides |

XI.PROVITAMINS, VITAMINS AND HORMONES

29.36 | | Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent: |

2936.10 | — Provitamins, unmixed |

| — Vitamins and their derivatives, unmixed: |

2936.21 | — — Vitamins A and their derivatives |

2936.22 | — — Vitamin B1 and its derivatives |

2936.23 | — — Vitamin B2 and its derivatives |

2936.24 | — — D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivatives |

2936.25 | — — Vitamin B6 and its derivatives |

2936.26 | — — Vitamin B12 and its derivatives |

2936.27 | — — Vitamin C and its derivatives |

2936.28 | — — Vitamin E and its derivatives |

2936.29 | — — Other vitamins and their derivatives |

2936.90 | — Other, including natural concentrates |

29.37 | | Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones: |

2937.10 | — Pituitary (anterior) or similar hormones, and their derivatives |

| — Adrenal cortical hormones and their derivatives: |

2937.21 | — — Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) |

2937.22 | — — Halogenated derivatives of adrenal cortical hormones |

2937.29 | — — Other |

| — Other hormones and their derivatives; other steroids used primarily as hormones: |

2937.91 | — — Insulin and its salts |

2937.92 | — — Oestrogens and progestogens |

2937.99 | — — Other |

XII.GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES

29.38 | | Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: |

2938.10 | — Rutoside (rutin) and its derivatives |

2938.90 | — Other |

29.39 | | Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: |

2939.10 | — Alkaloids of opium and their derivatives; salts thereof |

| — Alkaloids of cinchona and their derivatives; salts thereof: |

2939.21 | — — Quinine and its salts |

2939.29 | — — Other |

2939.30 | — Caffeine and its salts |

2939.40 | — Ephedrines and their salts |

2939.50 | — Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof |

2939.60 | — Alkaloids of rye ergot and their derivatives; salts thereof |

2939.70 | — Nicotine and its salts |

2939.90 | — Other |

XIII.OTHER ORGANIC COMPOUNDS

29.40 | 2940.00 | Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No 29.37, 29.38 or 29.39 |

29.41 | | Antibiotics: |

2941.10 | — Penicillins and their derivatives with a penicillanic acid structure; salts thereof |

2941.20 | — Streptomycins and their derivatives; salts thereof |

2941.30 | — Tetracyclines and their derivatives; salts thereof |

2941.40 | — Chloramphenicol and its derivatives; salts thereof |

2941.50 | — Erythromycin and its derivatives; salts thereof |

2941.90 | — Other |

29.42 | 2942.00 | Other organic compounds |

CHAPTER 30

PHARMACEUTICAL PRODUCTS

Notes

1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);

(b) Plasters specially calcined or finely ground for use in dentistry (heading No 25.20);

(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No 33.01);

(d) Preparations of headings Nos 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(e) Soap or other products of heading No 34.01 containing added medicaments;

(f) Preparations with a basis of plaster for use in dentistry (heading No 34.07); or

(g) Blood albumin not prepared for therapeutic or prophylactic uses (heading No 35.02).

2. For the purposes of headings Nos 30.03 and 30.04 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 13.02, merely standardised 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 30.06 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.

Heading No | HS Code | Description |

30.01 | | Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included: |

3001.10 | — Glands and other organs, dried, whether or not powdered |

3001.20 | — Extracts of glands or other organs or of their secretions |

3001.90 | — Other |

30.02 | | Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: |

3002.10 | — Antisera and other blood fractions |

3002.20 | — Vaccines for human medicine |

| — Vaccines for veterinary medicine: |

3002.31 | — — Vaccines against foot-and-mouth disease |

3002.39 | — — Other |

3002.90 | — Other |

30.03 | | Medicaments (excluding goods of heading No 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale: |

3003.10 | — Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives |

3003.20 | — Containing other antibiotics |

3003.31 | — Containing hormones or other products of heading No 29.37 but not containing antibiotics: |

3003.39 | — — Containing insulin |

3003.40 | — — Other |

| — Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No 29.37 or antibiotics |

3003.90 | — Other |

30.04 | | Medicaments (excluding goods of heading No 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale: |

3004.10 | — Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives |

3004.20 | — Containing other antibiotics |

| — Containing hormones or other products of heading No 29.37 but not containing antibiotics: |

3004.31 | — — Containing insulin |

3004.32 | — — Containing adrenal cortical hormones |

3004.39 | — — Other |

3004.40 | — Containing alkaloids or derivatives thereof but not containing hormones, other products of heading No 29.37 or antibiotics |

3004.50 | — Other medicaments containing vitamins or other products of heading No 29.36 |

3004.90 | — Other |

30.05 | | Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: |

3005.10 | — Adhesive dressings and other articles having an adhesive layer |

3005.90 | — Other |

30.06 | | Pharmaceutical goods specified in Note 3 to this Chapter: |

3006.10 | — Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics |

3006.20 | — Blood-grouping reagents |

3006.30 | — Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient |

3006.40 | — Dental cements and other dental fillings; bone reconstruction cements |

3006.50 | — First-aid boxes and kits |

3006.60 | — Chemical contraceptive preparations based on hormones or spermicides |

CHAPTER 31

FERTILISERS

Notes

1. This Chapter does not cover:

(a) Animal blood of heading No 05.11;

(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 grams each, of heading No 38.23; optical elements of potassium chloride (heading No 90.01).

2. Heading No 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 31.05:

(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) Fertilisers consisting of any of the goods described in (A) above mixed together.

(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(D) Liquid fertilisers 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 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Natural phosphates of heading No 25.10, 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) Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.

(C) Fertilisers 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-fertilising substances.

4. Heading No 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 31.05:

(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) Fertilisers consisting of any of the goods described in (A) above mixed together.

5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammo-nium phosphate), whether or not pure, and intermixtures thereof, are to be classified within heading No 31.05.

6. For the purposes of heading No 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Heading No | HS Code | Description |

31.01 | 3101.00 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products |

31.02 | | Mineral or chemical fertilisers, nitrogenous: |

3102.10 | — Urea, whether or not in aqueous solution |

| — Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: |

3102.21 | — — Ammonium sulphate |

3102.29 | — — Other |

3102.30 | — Ammonium nitrate, whether or not in aqueous solution |

3102.40 | — Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances |

3102.50 | — Sodium nitrate |

3102.60 | — Double salts and mixtures of calcium nitrate and ammonium nitrate |

3102.70 | — Calcium cyanamide |

3102.80 | — Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution |

3102.90 | — Other, including mixtures not specified in the foregoing subheadings |

31.03 | | Mineral or chemical fertilisers, phosphatic: |

3103.10 | — Superphosphates |

3103.20 | — Basic slag |

3103.90 | — Other |

31.04 | | Mineral or chemical fertilisers, potassic: |

3104.10 | — Carnallite, sylvite and other crude natural potassium salts |

3104.20 | — Potassium chloride |

3104.30 | — Potassium sulphate |

3104.90 | — Other |

31.05 | | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: |

3105.10 | — Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg |

3105.20 | — Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium |

3105.30 | — Diammonium hydrogenorthophosphate (diammonium phosphate) |

3105.40 | — Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) |

| — Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: |

3105.51 | — — Containing nitrates and phosphates |

3105.59 | — — Other |

3105.60 | — Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |

3105.90 | — Other |

CHAPTER 32

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

Notes

1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds (except those of heading No 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading No 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale of heading No 32.12);

(b) Tannates or other tannin derivatives of products of headings Nos 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

(c) Mastics of asphalt or other bituminous mastics (heading No 27.15).

2. Heading No 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Heading Nos 32.03 to 32.06 apply also to preparations based on colouring matter (including, in the case of heading No 32.06, colouring pigments of heading No 25.30 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 32.12), or to other preparations of headings Nos 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 and 32.15.

4. Heading No 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings Nos 39.01 to 39.13 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 32.12 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.

Heading No | HS Code | Description |

32.01 | | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives: |

3201.10 | — Quebracho extract |

3201.20 | — Wattle extract |

3201.30 | — Oak or chestnut extract |

3201.90 | — Other |

32.02 | | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning: |

3202.10 | — Synthetic organic tanning substances |

3202.90 | — Other |

32.03 | 3203.00 | Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin |

32.04 | | Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined: |

| — Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: |

3204.11 | — — Disperse dyes and preparations based thereon |

3204.12 | — — Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon |

3204.13 | — — Basic dyes and preparations based thereon |

3204.14 | — — Direct dyes and preparations based thereon |

3204.15 | — — Vat dyes (including those usable in that state as pigments) and preparations based thereon |

3204.16 | — — Reactive dyes and preparations based thereon |

3204.17 | — — Pigments and preparations based thereon |

3204.19 | — — Other, including mixtures of colouring matter of two or more of the subheadings Nos 3204,11 to 3204,19 |

3204.20 | — Synthetic organic products of a kind used as fluorescent brightening agents |

3204.90 | — Other |

32.05 | 3205.00 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes |

32.06 | | Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading No 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined: |

3206.10 | — Pigments and preparations based on titanium dioxide |

3206.20 | — Pigments and preparations based on chromium compounds |

3206.30 | — Pigments and preparations based on cadmium compounds |

| — Other colouring matter and other preparations: |

3206.41 | — — Ultramarine and preparations based thereon |

3206.42 | — — Lithopone and other pigments and preparations based on zinc sulphide |

3206.43 | — — Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) |

3206.49 | — — Other |

3206.50 | — Inorganic products of a kind used as luminophores |

32.07 | | Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes: |

3207.10 | — Prepared pigments, prepared opacifiers, prepared colours and similar preparations |

3207.20 | — Vitrifiable enamels and glazes, engobes (slips) and similar preparations |

3207.30 | — Liquid lustres and similar preparations |

3207.40 | — Glass frit and other glass, in the form of powder, granules or flakes |

32.08 | | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter: |

3208.10 | — Based on polyesters |

3208.20 | — Based on acrylic or vinyl polymers |

3208.90 | — Other |

32.09 | | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: |

3209.10 | — Based on acrylic or vinyl polymers |

3209.90 | — Other |

32.10 | 3210.00 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather |

32.11 | 3211.00 | Prepared driers |

32.12 | | Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale: |

3212.10 | — Stamping foils |

3212.90 | — Other |

32.13 | | Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: |

3213.10 | — Colours in sets |

3213.90 | — Other |

32.14 | | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like: |

3214.10 | — Mastics; painters' fillings |

3214.90 | — Other |

32.15 | | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: |

| — Printing ink: |

3215.11 | — — Black |

3215.19 | — — Other |

3215.90 | — Other |

CHAPTER 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Notes

1. This Chapter does not cover:

(a) Compound alcoholic preparations of a kind used for the manufacture of beverages, of heading No 22.08;

(b) Soap or other products of heading No 34.01; or

(c) Gum, wood or sulphate turpentine or other products of heading No 38.05.

2. Headings Nos 33.03 to 33.07 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 33.07 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.

Heading No | HS Code | Description |

33.01 | | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: |

| — Essential oils of citrus fruit: |

3301.11 | — — Of bergamot |

3301.12 | — — Of orange |

3301.13 | — — Of lemon |

3301.14 | — — Of lime |

3301.19 | — — Other |

| — Essential oils other than those of citrus fruit: |

3301.21 | — — Of geranium |

3301.22 | — — Of jasmin |

3301.23 | — — Of lavender or of lavandin |

3301.24 | — — Of peppermint (Mentha piperita) |

3301.25 | — — Of other mints |

3301.26 | — — Of vetiver |

3301.29 | — — Other |

3301.30 | — Resinoids |

3301.90 | — Other |

33.02 | | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry: |

3302.10 | — Of a kind used in the food or drink industries |

3302.90 | — Other |

33.03 | 3303.00 | Perfumes and toilet waters |

33.04 | | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: |

3304.10 | — Lip make-up preparations |

3304.20 | — Eye make-up preparations |

3304.30 | — Manicure or pedicure preparations |

| — Other: |

3304.91 | — — Powders, whether or not compressed |

3304.99 | — — Other |

33.05 | | Preparations for use on the hair: |

3305.10 | — Shampoos |

3305.20 | — Preparations for permanent waving or straightening |

3305.30 | — Hair lacquers |

3305.90 | — Other |

33.06 | | Preparations for oral or dental hygiene, including denture fixative pastes and powders: |

3306.10 | — Dentifrices |

3306.90 | — Other |

33.07 | | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties: |

3307.10 | — Pre-shave, shaving or after-shave preparations |

3307.20 | — Personal deodorants and antiperspirants |

3307.30 | — Perfumed bath salts and other bath preparations |

| — Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: |

3307.41 | — — "Agarbatti" and other odoriferous preparations which operate by burning |

3307.49 | — — Other |

3307.90 | — Other |

CHAPTER 34

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

Notes

1. This Chapter does not cover:

(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No 15.17);

(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 33.05, 33.06 or 33.07).

2. For the purposes of heading No 34.01, the expression "soap" applies only to soap soluble in water. Soap and the otherproducts of heading No 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified within heading No 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified within heading No 34.05 as "scouring powdersand similar preparations."

3. For the purposes of heading No 34.02, "organic surface-active agents" are products which when mixed with water at aconcentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:

(a) Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) Reduce the surface tension of water to 4,5 × 10-2 N/m (45 dyn/cm) or less.

4. In heading No 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the productsdefined in Note 2 to Chapter 27.

5. In heading No 34.04, 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 15.16, 15.19 or 34.02, even if having a waxy character;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not coloured, of heading No 15.21;

(c) Mineral waxes or similar products of heading No 27.12, whether or not intermixed or merely coloured; or

(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings Nos 34.05, 38.09, etc.).

Heading No | HS Code | Description |

34.01 | | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: |

| — Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: |

3401.11 | — — For toilet use (including medicated products) |

3401.19 | — — Other |

3401.20 | — Soap in other forms |

34.02 | | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No 34.01: |

| — Organic surface-active agents, whether or not put up for retail sale: |

3402.11 | — — Anionic |

3402.12 | — — Cationic |

3402.13 | — — Non-ionic |

3402.19 | — — Other |

3402.20 | — Preparations put up for retail sale |

3402.90 | — Other |

34.03 | | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals: |

| — Containing petroleum oils or oils obtained from bituminous minerals: |

3403.11 | — — Preparations for the treatment of textile materials, leather, furskins or other materials |

3403.19 | — — Other |

| — Other: |

3403.91 | — — Preparations for the treatment of textile materials, leather, furskins or other materials |

3403.99 | — — Other |

34.04 | | Artificial waxes and prepared waxes: |

3404.10 | — Of chemically modified lignite |

3404.20 | — Of polyethylene glycol |

3404.90 | — Other |

34.05 | | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No 34.04: |

3405.10 | — Polishes, creams and similar preparations, for footwear or leather |

3405.20 | — Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork |

3405.30 | — Polishes and similar preparations for coachwork, other than metal polishes |

3405.40 | — Scouring pastes and powders and other scouring preparations |

3405.90 | — Other |

34.06 | 3406.00 | Candles, tapers and the like |

34.07 | 3407.00 | Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) |

CHAPTER 35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Notes

1. This Chapter does not cover:

(a) Yeasts (heading No 21.02);

(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 32.02);

(d) Enzymatic soaking or washing preparations and other products of Chapter 34;

(e) Hardened proteins (heading No 39.13); or

(f) Gelatin products of the printing industry (Chapter 49).

2. For the purposes of heading No 35.05, 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 17.02.

Heading No | HS Code | Description |

35.01 | | Casein, caseinates and other casein derivatives; casein glues: |

3501.10 | — Casein |

3501.90 | — Other |

35.02 | | Albumins, albuminates and other albumin derivatives: |

3502.10 | — Egg albumin |

3502.90 | — Other |

35.03 | 3503.00 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading No 35.01 |

35.04 | 3504.00 | Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed |

35.05 | | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: |

3505.10 | — Dextrins and other modified starches |

3505.20 | — Glues |

35.06 | | Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: |

3506.10 | — Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg |

| — Other: |

3506.91 | — — Adhesives based on rubber or plastics (including artificial resins) |

3506.99 | — — Other |

35.07 | | Enzymes; prepared enzymes not elsewhere specified or included: |

3507.10 | — Rennet and concentrates thereof |

3507.90 | — Other |

CHAPTER 36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Notes

1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below.

2. The expression "articles of combustible materials" in heading No 36.06 applies only to:

(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and

(c) Resin torches, firelighters and the like.

Heading No | HS Code | Description |

36.01 | 3601.00 | Propellent powders |

36.02 | 3602.00 | Prepared explosives, other than propellent powders |

36.03 | 3603.00 | Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators |

36.04 | | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles: |

3604.10 | — Fireworks |

3604.90 | — Other |

36.05 | 3605.00 | Matches, other than pyrotechnic articles of heading No 36.04 |

36.06 | | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter: |

3606.10 | — 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 |

3606.90 | — Other |

CHAPTER 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Notes

1. 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 orindirectly by the action of light or other forms of radiation on sensitive surfaces.

Heading No | HS Code | Description |

37.01 | | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: |

3701.10 | — For X-ray |

3701.20 | — Instant print film |

3701.30 | — Other plates and film, with any side exceeding 255 mm |

| — Other: |

3701.91 | — — For colour photography (polychrome) |

3701.99 | — — Other |

37.02 | | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed: |

3702.10 | — For X-ray |

3702.20 | — Instant print film |

| — Other film, without sprocket holes, of a width not exceeding 105 mm: |

3702.31 | — — For colour photography (polychrome) |

3702.32 | — — Other, with silver halide emulsion |

3702.39 | — — Other |

| — Other film, without sprocket holes, of a width exceeding 105 mm: |

3702.41 | — — Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) |

3702.42 | — — Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography |

3702.43 | — — Of a width exceeding 610 mm and of a length not exceeding 200 m |

3702.44 | — — Of a width exceeding 105 mm but not exceeding 610 mm |

| — Other film, for colour photography (polychrome): |

3702.51 | — — Of a width not exceeding 16 mm and of a length not exceeding 14 m |

3702.52 | — — Of a width not exceeding 16 mm and of a length exceeding 14 m |

3702.53 | — — Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides |

3702.54 | — — Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides |

3702.55 | — — Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m |

3702.56 | — — Of a width exceeding 35 mm |

| — Other: |

3702.91 | — — Of a width not exceeding 16 mm and of a length not exceeding 14 m |

3702.92 | — — Of a width not exceeding 16 mm and of a length exceeding 14 m |

3702.93 | — — Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m |

3702.94 | — — Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m |

3702.95 | — — Of a width exceeding 35 mm |

37.03 | | Photographic paper, paperboard and textiles, sensitised, unexposed: |

3703.10 | — In rolls of a width exceeding 610 mm |

3703.20 | — Other, for colour photography (polychrome) |

3703.90 | — Other |

37.04 | 3704.00 | Photographic plates, film, paper, paperboard and textiles, exposed but not developed |

37.05 | | Photographic plates and film, exposed and developed, other than cinematographic film: |

3705.10 | — For offset reproduction |

3705.20 | — Microfilms |

3705.90 | — Other |

37.06 | | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: |

3706.10 | — Of a width of 35 mm or more |

3706.90 | — Other |

37.07 | | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use: |

3707.10 | — Sensitised emulsions |

3707.90 | — Other |

CHAPTER 38

MISCELLANEOUS CHEMICAL PRODUCTS

Notes

1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds with the exception of the following:

(1) Artificial graphite (heading No 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No 38.08;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No 38.13);

(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 21.06);

(c) Medicaments (heading No 30.03 or 30.04).

2. Heading No 38.23 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 grams 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).

Heading No | HS Code | Description |

38.01 | | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures: |

3801.10 | — Artificial graphite |

3801.20 | — Colloidal or semi-colloidal graphite |

3801.30 | — Carbonaceous pastes for electrodes and similar pastes for furnace linings |

3801.90 | — Other |

38.02 | | Activated carbon; activated natural mineral products; animal black, including spent animal black: |

3802.10 | — Activated carbon |

3802.90 | — Other |

38.03 | 3803.00 | Tall oil, whether or not refined |

38.04 | 3804.00 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No 38.03 |

38.05 | | Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent: |

3805.10 | — Gum, wood or sulphate turpentine oils |

3805.20 | — Pine oil |

3805.90 | — Other |

38.06 | | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: |

3806.10 | — Rosin |

3806.20 | — Salts of rosin or of resin acids |

3806.30 | — Ester gums |

3806.90 | — Other |

38.07 | 3807.00 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch |

38.08 | | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers): |

3808.10 | — Insecticides |

3808.20 | — Fungicides |

3808.30 | — Herbicides, anti-sprouting products and plant-growth regulators |

3808.40 | — Disinfectants |

3808.90 | — Other |

38.09 | | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: |

3809.10 | — With a basis of amylaceous substances |

| — Other: |

3809.91 | — — Of a kind used in the textile industry |

3809.92 | — — Of a kind used in the paper industry |

3809.99 | — — Other |

38.10 | | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods: |

3810.10 | — Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials |

3810.90 | — Other |

38.11 | | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: |

| — Anti-knock preparations: |

3811.11 | — — Based on lead compounds |

3811.19 | — — Other |

| — Additives for lubricating oils: |

3811.21 | — — Containing petroleum oils or oils obtained from bituminous minerals |

3811.29 | — — Other |

3811.90 | — Other |

38.12 | | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics: |

3812.10 | — Prepared rubber accelerators |

3812.20 | — Compound plasticisers for rubber or plastics |

3812.30 | — Anti-oxidising preparations and other compound stabilisers for rubber or plastics |

38.13 | 3813.00 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades |

38.14 | 3814.00 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers |

38.15 | | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: |

| — Supported catalysts: |

3815.11 | — — With nickel or nickel compounds as the active substance |

3815.12 | — — With precious metal or precious metal compounds as the active substance |

3815.19 | — — Other |

3815.90 | — Other |

38.16 | 3816.00 | Refractory cements, mortars, concretes and similar compositions, other than products of heading No 38.01 |

38.17 | | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No 27.07 or 29.02: |

3817.10 | — Mixed alkylbenzenes |

3817.20 | — Mixed alkylnaphthalenes |

38.18 | 3818.00 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics |

38.19 | 3819.00 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals |

38.20 | 3820.00 | Anti-freezing preparations and prepared de-icing fluids |

38.21 | 3821.00 | Prepared culture media for development of micro-organisms |

38.22 | 3822.00 | Composite diagnostic or laboratory reagents, other than those of heading No 30.02 or 30.06 |

38.23 | | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: |

3823.10 | — Prepared binders for foundry moulds or cores |

3823.20 | — Naphthenic acids, their water-insoluble salts and their esters |

3823.30 | — Non-agglomerated metal carbides mixed together or with metallic binders |

3823.40 | — Prepared additives for cements, mortars or concretes |

3823.50 | — Non-refractory mortars and concretes |

3823.60 | — Sorbitol other than that of subheading No 2905.44 |

3823.90 | — Other |

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Notes

1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) Presented together; and

(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

2. Except for the goods of heading No 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall within Chapter 49.

CHAPTER 39

PLASTICS AND ARTICLES THEREOF

Notes

1. Throughout the Nomenclature the expression "plastics" means those materials of headings Nos 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does notapply to materials regarded as textile materials of Section XI.

2. This Chapter does not cover:

(a) Waxes of heading No 27.12 or 34.04;

(b) Separate chemically defined organic compounds (Chapter 29);

(c) Heparin or its salts (heading No 30.01);

(d) Stamping foils of heading No 32.12;

(e) Organic surface-active agents or preparations of heading No 34.02;

(f) Run gums or ester gums (heading No 38.06);

(g) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(h) Saddlery or harness (heading No 42.01) or trunks, suitcases, handbags or other containers of heading No 42.02;

(ij) Plaits, wickerwork or other articles of Chapter 46;

(k) Wall coverings of heading No 48.14;

(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 71.17;

(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. Headings Nos 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a) Liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1013 mbar when a reduced-pressure distillation method is used (headings Nos 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading No 39.11);

(c) Other synthetic polymers with an average of at least five monomer units;

(d) Silicones (heading No 39.10);

(e) Resols (heading No 39.09) 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 headings Nos 39.01 to 39.14, 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 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings Nos 39.01 to 39.14).

8. For the purposes of heading No 39.17, 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 39.18, 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 headings Nos 39.20 and 39.21, 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 39.25 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 ofbuildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading Note

1. 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 ofsubheadings 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.

Heading No | HS Code | Description |

I.PRIMARY FORMS

39.01 | | Polymers of ethylene, in primary forms: |

3901.10 | — Polyethylene having a specific gravity of less than 0,94 |

3901.20 | — Polyethylene having a specific gravity of 0,94 or more: |

3901.30 | — Ethylene-vinyl acetate copolymers |

3901.90 | — Other |

39.02 | | Polymers of propylene or of other olefins, in primary forms: |

3902.10 | — Polypropylene |

3902.20 | — Polyisobutylene |

3902.30 | — Propylene copolymers |

3902.90 | — Other |

39.03 | | Polymers of styrene, in primary forms: |

| — Polystyrene: |

3903.11 | — — Expansible |

3903.19 | — — Other |

3903.20 | — Styrene-acrylonitrile (SAN) copolymers |

3903.30 | — Acrylonitrile-butadiene-styrene (ABS) copolymers |

3903.90 | — Other |

39.04 | | Polymers of vinyl chloride or of other halogenated olefins, in primary forms: |

3904.10 | — Polyvinyl chloride, not mixed with any other substances |

| — Other polyvinyl chloride: |

3904.21 | — — Non-plasticised |

3904.22 | — — Plasticised |

3904.30 | — Vinyl chloride-vinyl acetate copolymers |

3904.40 | — Other vinyl chloride copolymers |

3904.50 | — Vinylidene chloride polymers |

| — Fluoro-polymers: |

3904.61 | — — Polytetrafluoroethylene |

3904.69 | — — Other |

3904.90 | — Other |

39.05 | | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: |

| — Polymers of vinyl acetate: |

3905.11 | — — In aqueous dispersion |

3905.19 | — — Other |

3905.20 | — Polyvinyl alcohols, whether or not containing unhydrolysed acetate groups |

3905.90 | — Other |

39.06 | | Acrylic polymers in primary forms: |

3906.10 | — Polymethyl methacrylate |

3906.90 | — Other |

39.07 | | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: |

3907.10 | — Polyacetals |

3907.20 | — Other polyethers |

3907.30 | — Epoxide resins |

3907.40 | — Polycarbonates |

3907.50 | — Alkyd resins |

3907.60 | — Polyethylene terephthalate |

| — Other polyesters: |

3907.91 | — — Unsaturated |

3907.99 | — — Other |

39.08 | | Polyamides in primary forms: |

3908.10 | — Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 |

3908.90 | — Other |

39.09 | | Amino-resins, phenolic resins and polyurethanes, in primary forms: |

3909.10 | — Urea resins; thiourea resins |

3909.20 | — Melamine resins |

3909.30 | — Other amino-resins |

3909.40 | — Phenolic resins |

3909.50 | — Polyurethanes |

39.10 | 3910.00 | Silicones in primary forms |

39.11 | | Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms: |

3911.10 | — Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes |

3911.90 | — Other |

39.12 | | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: |

| — Cellulose acetates: |

3912.11 | — — Non-plasticised |

3912.12 | — — Plasticised |

3912.20 | — Cellulose nitrates (including collodions) |

| — Cellulose ethers: |

3912.31 | — — Carboxymethylcellulose and its salts |

3912.39 | — — Other |

3912.90 | — Other |

39.13 | | Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms: |

3913.10 | — Alginic acid, its salts and esters |

3913.90 | — Other |

39.14 | 3914.00 | Ion-exchangers based on polymers of headings Nos 39.01 to 39.13, in primary forms |

II.WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES

39.15 | | Waste, parings and scrap, of plastics: |

3915.10 | — Of polymers of ethylene |

3915.20 | — Of polymers of styrene |

3915.30 | — Of polymers of vinyl chloride |

3915.90 | — Of other plastics |

39.16 | | Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: |

3916.10 | — Of polymers of ethylene |

3916.20 | — Of polymers of vinyl chloride |

3916.90 | — Of other plastics |

39.17 | | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics: |

3917.10 | — Artificial guts (sausage casings) of hardened protein or of cellulosic materials |

| — Tubes, pipes and hoses, rigid: |

3917.21 | — — Of polymers of ethylene |

3917.22 | — — Of polymers of propylene |

3917.23 | — — Of polymers of vinyl chloride |

3917.29 | — — Of other plastics |

| — Other tubes, pipes and hoses: |

3917.31 | — — Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa |

3917.32 | — — Other, not reinforced or otherwise combined with other materials, without fittings |

3917.33 | — — Other, not reinforced or otherwise combined with other materials, with fittings |

3917.39 | — — Other |

3917.40 | — Fittings |

39.18 | | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter: |

3918.10 | — Of polymers of vinyl chloride |

3918.90 | — Of other plastics |

39.19 | | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: |

3919.10 | — In rolls of a width not exceeding 20 cm |

3919.90 | — Other |

39.20 | | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials: |

3920.10 | — Of polymers of ethylene |

3920.20 | — Of polymers of propylene |

3920.30 | — Of polymers of styrene |

| — Of polymers of vinyl chloride: |

3920.41 | — — Rigid |

3920.42 | — — Flexible |

| — Of acrylic polymers: |

3920.51 | — — Of polymethyl methacrylate |

3920.59 | — — Other |

| — Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: |

3920.61 | — — Of polycarbonates |

3920.62 | — — Of polyethylene terephthalate |

3920.63 | — — Of unsaturated polyesters |

3920.69 | — — Of other polyesters |

| — Of cellulose or its chemical derivatives: |

3920.71 | — — Of regenerated cellulose |

3920.72 | — — Of vulcanised fibre |

3920.73 | — — Of cellulose acetate |

3920.79 | — — Of other cellulose derivatives |

| — Of other plastics: |

3920.91 | — — Of polyvinyl butyral |

3920.92 | — — Of polyamides |

3920.93 | — — Of amino-resins |

3920.94 | — — Of phenolic resins |

3920.99 | — — Of other plastics |

39.21 | | Other plates, sheets, film, foil and strip, of plastics: |

| — Cellular: |

3921.11 | — — Of polymers of styrene |

3921.12 | — — Of polymers of vinyl chloride |

3921.13 | — — Of polyurethanes |

3921.14 | — — Of regenerated cellulose |

3921.19 | — — Of other plastics |

3921.90 | — Other |

39.22 | | Baths, shower-baths, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: |

3922.10 | — Baths, shower-baths and wash-basins |

3922.20 | — Lavatory seats and covers |

3922.90 | — Other |

39.23 | | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: |

3923.10 | — Boxes, cases, crates and similar articles |

| — Sacks and bags (including cones): |

3923.21 | — — Of polymers of ethylene |

3923.29 | — — Of other plastics |

3923.30 | — Carboys, bottles, flasks and similar articles |

3923.40 | — Spools, cops, bobbins and similar supports |

3923.50 | — Stoppers, lids, caps and other closures |

3923.90 | — Other |

39.24 | | Tableware, kitchenware, other household articles and toilet articles of plastics: |

3924.10 | — Tableware and kitchenware |

3924.90 | — Other |

39.25 | | Builders' ware of plastics, not elsewhere specified or included: |

3925.10 | — Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres |

3925.20 | — Doors, windows and their frames and thresholds for doors |

3925.30 | — Shutters, blinds (including Venetian blinds) and similar articles and parts thereof |

3925.90 | — Other |

39.26 | | Other articles of plastics and articles of other materials of headings Nos 39.01 to 39.14: |

3926.10 | — Office or school supplies |

3926.20 | — Articles of apparel and clothing accessories (including gloves) |

3926.30 | — Fittings for furniture, coachwork or the like |

3926.40 | — Statuettes and other ornamental articles |

3926.90 | — Other |

CHAPTER 40

RUBBER AND ARTICLES THEREOF

Notes

1. Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the followingproducts, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

2. This Chapter does not cover:

(a) Goods of Section XI (textiles and textile articles);

(b) Footwear or parts thereof of Chapter 64;

(c) Headgear or parts thereof (including bathing caps) of Chapter 65;

(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

(e) Articles of Chapter 90, 92, 94 or 96; or

(f) Articles of Chapter 95 (other than sports gloves and articles of headings Nos 40.11 to 40.13).

3. In headings Nos 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4. In Note 1 to this Chapter and in heading No 40.02, the expression "synthetic rubber" applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermo-plastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5. (a) Headings Nos 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcan-ised rubber latex);

(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);

(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

(iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

6. For the purposes of heading No 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading No 40.08.

8. Heading No 40.10 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 headings Nos 40.01, 40.02, 40.03, 40.05 and 40.08, 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 40.08 the expressions "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Heading No | HS Code | Description |

40.01 | | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip: |

4001.10 | — Natural rubber latex, whether or not prevulcanised |

| — Natural rubber in other forms: |

4001.21 | — — Smoked sheets |

4001.22 | — — Technically specified natural rubber (TSNR) |

4001.29 | — — Other |

4001.30 | — Balata, gutta-percha, guayule, chicle and similar natural gums |

40.02 | | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No 40.01 with any product of this heading, in primary forms or in plates, sheets or strip: |

| — Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): |

4002.11 | — — Latex |

4002.19 | — — Other |

4002.20 | — Butadiene rubber (BR) |

| — Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): |

4002.31 | — — Isobutene-isoprene (butyl) rubber (IIR) |

4002.39 | — — Other |

| — Chloroprene (chlorobutadiene) rubber (CR): |

4002.41 | — — Latex |

4002.49 | — — Other |

| — Acrylonitrile-butadiene rubber (NBR): |

4002.51 | — — Latex |

4002.59 | — — Other |

4002.60 | — Isoprene rubber (IR) |

4002.70 | — Ethylene-propylene-non-conjugated diene rubber (EPDM) |

4002.80 | — Mixtures of any product of heading No 40.01 with any product of this heading |

| — Other: |

4002.91 | — — Latex |

4002.99 | — — Other |

40.03 | 4003.00 | Reclaimed rubber in primary forms or in plates, sheets or strip |

40.04 | 4004.00 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom) |

40.05 | | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip: |

4005.10 | — Compounded with carbon black or silica |

4005.20 | — Solutions; dispersions other than those of subheading 4005,10 |

| — Other: |

4005.91 | — — Plates, sheets and strip |

4005.99 | — — Other |

40.06 | | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber: |

4006.10 | — "Camel-back" strips for retreading rubber tyres |

4006.90 | — Other |

40.07 | 4007.00 | Vulcanised rubber thread and cord |

40.08 | | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber: |

| — Of cellular rubber: |

4008.11 | — — Plates, sheets and strip |

4008.19 | — — Other |

| — Of non-cellular rubber: |

4008.21 | — — Plates, sheets and strip |

4008.29 | — — Other |

40.09 | | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges): |

4009.10 | — Not reinforced or otherwise combined with other materials, without fittings |

4009.20 | — Reinforced or otherwise combined only with metal, without fittings |

4009.30 | — Reinforced or otherwise combined only with textile materials, without fittings |

4009.40 | — Reinforced or otherwise combined with other materials, without fittings |

4009.50 | — With fittings |

40.10 | | Conveyor or transmission belts or belting, of vulcanised rubber: |

4010.10 | — Of trapezoidal cross-section (V-belts and V-belting) |

| — Other: |

4010.91 | — — Of a width exceeding 20 cm |

4010.99 | — — Other |

40.11 | | New pneumatic tyres, of rubber: |

4011.10 | — Of a kind used on motor cars (including station wagons and racing cars) |

4011.20 | — Of a kind used on buses or lorries |

4011.30 | — Of a kind used on aircraft |

4011.40 | — Of a kind used on motorcycles |

4011.50 | — Of a kind used on bicycles |

| — Other: |

4011.91 | — — Having a "herring-bone" or similar tread |

4011.99 | — — Other |

40.12 | | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber: |

4012.10 | — Retreaded tyres |

4012.20 | — Used pneumatic tyres |

4012.90 | — Other |

40.13 | | Inner tubes, of rubber: |

4013.10 | — Of a kind used on motor cars (including station wagons and racing cars), buses or lorries |

4013.20 | — Of a kind used on bicycles |

4013.90 | — Other |

40.14 | | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber: |

4014.10 | — Sheath contraceptives |

4014.90 | — Other |

40.15 | | Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber: |

| — Gloves: |

4015.11 | — — Surgical |

4015.19 | — — Other |

4015.90 | — Other |

40.16 | | Other articles of vulcanised rubber other than hard rubber: |

4016.10 | — Of cellular rubber |

| — Other: |

4016.91 | — — Floor coverings and mats |

4016.92 | — — Erasers |

4016.93 | — — Gaskets, washers and other seals |

4016.94 | — — Boat or dock fenders, whether or not inflatable |

4016.95 | — — Other inflatable articles |

4016.99 | — — Other |

40.17 | 4017.00 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber |

SECTION VIII

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

CHAPTER 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

Notes

1. This Chapter does not cover:

(a) Parings or similar waste, of raw hides or skins (heading No 05.11);

(b) Birdskins or parts of birdskins, with their feathers or down, of heading No 05.05 or 67.01; 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 41.11.

Heading No | HS Code | Description |

41.01 | | Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split: |

4101.10 | — Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted or otherwise preserved |

| — Other hides and skins of bovine animals, fresh or wet-salted: |

4101.21 | — — Whole |

4101.22 | — — Butts and bends |

4101.29 | — — Other |

4101.30 | — Other hides and skins of bovine animals, otherwise preserved |

4101.40 | — Hides and skins of equine animals |

41.02 | | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter: |

4102.10 | — With wool on |

| — Without wool on: |

4102.21 | — — Pickled |

4102.29 | — — Other |

41.03 | | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter: |

4103.10 | — Of goats or kids |

4103.20 | — Of reptiles |

4103.90 | — Other |

41.04 | | Leather of bovine or equine animals, without hair on, other than leather of heading No 41.08 or 41.09: |

4104.10 | — Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2,6 m2) |

| — Other bovine leather and equine leather, tanned or re-tanned but not further prepared, whether or not split: |

4104.21 | — — Bovine leather, vegetable pre-tanned |

4104.22 | — — Bovine leather, otherwise pre-tanned |

4104.29 | — — Other |

| — Other bovine leather and equine leather, parchment-dressed or prepared after tanning: |

4104.31 | — — Full grains and grain splits |

4104.39 | — — Other |

41.05 | | Sheep or lamb skin leather, without wool on, other than leather of heading No 41.08 or 41.09: |

| — Tanned or re-tanned but not further prepared, whether or not split: |

4105.11 | — — Vegetable pre-tanned |

4105.12 | — — Otherwise pre-tanned |

4105.19 | — — Other |

4105.20 | — Parchment-dressed or prepared after tanning |

41.06 | | Goat or kid skin leather, without hair on, other than leather of heading No 41.08 or 41.09: |

| — Tanned or re-tanned but not further prepared, whether or not split: |

4106.11 | — — Vegetable pre-tanned |

4106.12 | — — Otherwise pre-tanned |

4106.19 | — — Other |

4106.20 | — Parchment-dressed or prepared after tanning |

41.07 | | Leather of other animals, without hair on, other than leather of heading No 41.08 or 41.09: |

4107.10 | — Of swine |

| — Of reptiles: |

4107.21 | — — Vegetable pre-tanned |

4107.29 | — — Other |

4107.90 | — Of other animals |

41.08 | 4108.00 | Chamois (including combination chamois) leather |

41.09 | 4109.00 | Patent leather and patent laminated leather; metallised leather |

41.10 | 4110.00 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour |

41.11 | 4111.00 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls |

CHAPTER 42

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Notes

1. This Chapter does not cover:

(a) Sterile surgical catgut or similar sterile suture materials (heading No 30.06);

(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 43.03 or 43.04);

(c) Made-up articles of netting (heading No 56.08);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65;

(f) Whips, riding-crops or other articles of heading No 66.02;

(g) Cuff-links, bracelets or other imitation jewellery (heading No 71.17);

(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 92.09);

(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 96.06.

2. In addition to the provisions of Note 1 above, heading No 42.02 does not cover:

(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No 39.23);

(b) Articles of plaiting materials (heading No 46.02);

(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 42.03, the expression "articles of apparel and clothing accessories" applies inter alia togloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No 91.13).

Heading No | HS Code | Description |

42.01 | 4201.00 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material |

42.02 | | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials: |

| — Trunks, suit-cases, vanity cases, executive-cases, brief-cases, school satchels and similar containers: |

4202.11 | — — With outer surface of leather, of composition leather or of patent leather |

4202.12 | — — With outer surface of plastics or of textile materials |

4202.19 | — — Other |

| — Handbags, whether or not with shoulder strap, including those without handle: |

4202.21 | — — With outer surface of leather, of composition leather or of patent leather |

4202.22 | — — With outer surface of plastic sheeting or of textile materials |

4202.29 | — — Other |

| — Articles of a kind normally carried in the pocket or in the handbag: |

4202.31 | — — With outer surface of leather, of composition leather or of patent leather |

4202.32 | — — With outer surface of plastic sheeting or of textile materials |

4202.39 | — — Other |

| — Other: |

4202.91 | — — With outer surface of leather, of composition leather or of patent leather |

4202.92 | — — With outer surface of plastic sheeting or of textile materials |

4202.99 | — — Other |

42.03 | | Articles of apparel and clothing accessories, of leather or of composition leather: |

4203.10 | — Articles of apparel |

| — Gloves, mittens and mitts: |

4203.21 | — — Specially designed for use in sports |

4203.29 | — — Other |

4203.30 | — Belts and bandoliers |

4203.40 | — Other clothing accessories |

42.04 | 4204.00 | Articles of leather, or of composition leathers, of a kind used in machinery or mechanical appliances or for other technical uses |

42.05 | 4205.00 | Other articles of leather or of composition leather |

42.06 | | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons: |

4206.10 | — Catgut |

4206.90 | — Other |

CHAPTER 43

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

1. Throughout the Nomenclature references to "furskins", other than to raw furskins of heading No 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair on.

2. This Chapter does not cover:

(a) Birdskins or parts of birdskins, with their feathers or down (heading No 05.05 or 67.01);

(b) Raw hides or skins, with the hair 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 42.03):

(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 43.03 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 43.03 or 43.04 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 58.01 or 60.01).

Heading No | HS Code | Description |

43.01 | | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading No 41.01, 41.02 or 41.03: |

4301.10 | — Of mink, whole, with or without head, tail or paws |

4301.20 | — Of rabbit or hare, whole, with or without head, tail or paws |

4301.30 | — Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws |

4301.40 | — Of beaver, whole, with or without head, tail or paws |

4301.50 | — Of musk-rat, whole, with or without head, tail or paws |

4301.60 | — Of fox, whole, with or without head, tail or paws |

4301.70 | — Of seal, whole, with or without head, tail or paws |

4301.80 | — Other furskins, whole, with or without head, tail or paws |

4301.90 | — Heads, tails, paws and other pieces or cuttings, suitable for furriers' use |

43.02 | | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No 43.03: |

| — Whole skins, with or without head, tail or paws, not assembled: |

4302.11 | — — Of mink |

4302.12 | — — Of rabbit or hare |

4302.13 | — — Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb |

4302.19 | — — Other |

4302.20 | — Heads, tails, paws and other pieces or cuttings, not assembled |

4302.30 | — Whole skins and pieces or cuttings thereof, assembled |

43.03 | | Articles of apparel, clothing accessories and other articles of furskin: |

4303.10 | — Articles of apparel and clothing accessories |

4303.90 | — Other |

43.04 | 4304.00 | Artificial fur and articles thereof |

SECTION IX

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

CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Notes

1. This Chapter does not cover:

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No 12.11);

(b) Bamboos or other plaiting materials of heading No 14.01;

(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No 14.04);

(d) Activated charcoal (heading No 38.02);

(e) Articles of heading No 42.02;

(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 68.08;

(k) Imitation jewellery of heading No 71.17;

(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 93.05);

(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 96.03; 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. Headings Nos 44.14 to 44.21 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 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading No 44.09, 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 44.17 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.

Heading No | HS Code | Description |

44.01 | | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms: |

4401.10 | — Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms |

| — Wood in chips or particles: |

4401.21 | — — Coniferous |

4401.22 | — — Non-coniferous |

4401.30 | — Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms |

44.02 | 4402.00 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated |

44.03 | | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: |

4403.10 | — Treated with paint, stains, creosote or other preservatives |

4403.20 | — Other, coniferous |

| — Other, of the following tropical woods: |

4403.31 | — — Dark Red Meranti, Light Red Meranti and Meranti Bakau |

4403.32 | — — White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan |

4403.33 | — — Keruing, Ramin, Kapur, Teak, Jongkong, Merbau, Jelutong and Kempas |

4403.34 | — — Okoumé, Obeche, Sapelli, Sipo, Acajou d'Afrique, Makoré and Iroko |

4403.35 | — — Tiama, Mansonia, Ilomba, Dibétou, Limba and Azobé |

| — Other: |

4403.91 | — — Of oak (Quercus spp.) |

4403.92 | — — Of beech (Fagus spp.) |

4403.99 | — — Other |

44.04 | | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like: |

4404.10 | — Coniferous |

4404.20 | — Non-coniferous |

44.05 | 4405.00 | Wood wool; wood flour |

44.06 | | Railway or tramway sleepers (cross-ties) of wood: |

4406.10 | — Not impregnated |

4406.90 | — Other |

44.07 | | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: |

4407.10 | — Coniferous |

| — Of the following tropical woods: |

4407.21 | — — Dark Red Meranti, Light Red Meranti, Meranti Bakau, White Lauan, White Meranti, White Seraya, Yellow Meranti, Alan, Keruing, Ramin, Kapur, Teak, Jongkong, Merbau, Jelutong and Kempas |

4407.22 | — — Okoumé, Obeche, Sapelli, Sipo, Acajou d'Afrique, Makoré, Iroko, Tiama, Mansonia, Ilomba, Dibétou, Limba and Azobé |

4407.23 | — — Baboen, Mahogany (Swietenia spp.), Imbuia and Balsa |

| — Other: |

4407.91 | — — Of oak (Quercus spp.) |

4407.92 | — — Of beech (Fagus spp.) |

4407.99 | — — Other |

44.08 | | Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm: |

4408.10 | — Coniferous |

4408.20 | — Of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Brésil and Bois de Rose femelle |

4408.90 | — Other |

44.09 | | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed: |

4409.10 | — Coniferous |

4409.20 | — Non-coniferous |

44.10 | | Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances: |

4410.10 | — Of wood |

4410.90 | — Of other ligneous materials |

44.11 | | Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: |

| — Fibreboard of a density exceeding 0,8 g/cm3: |

4411.11 | — — Not mechanically worked or surface covered |

4411.19 | — — Other |

| — Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3: |

4411.21 | — — Not mechanically worked or surface covered |

4411.29 | — — Other |

| — Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3: |

4411.31 | — — Not mechanically worked or surface covered |

4411.39 | — — Other |

| — Other: |

4411.91 | — — Not mechanically worked or surface covered |

4411.99 | — — Other |

44.12 | | Plywood, veneered panels and similar laminated wood: |

| — Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: |

4412.11 | — — With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Brésil or Bois de Rose femelle |

4412.12 | — — Other, with at least one outer ply of non-coniferous wood |

4412.19 | — — Other |

| — Other, with at least one outer ply of non-coniferous wood: |

4412.21 | — — Containing at least one layer of particle board |

4412.29 | — — Other |

| — Other: |

4412.91 | — — Containing at least one layer of particle board |

4412.99 | — — Other |

44.13 | 4413.00 | Densified wood, in blocks, plates, strips or profile shapes |

44.14 | 4414.00 | Wooden frames for paintings, photographs, mirrors or similar objects |

44.15 | | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood: |

4415.10 | — Cases, boxes, crates, drums and similar packings; cable-drums |

4415.20 | — Pallets, box pallets and other load boards |

44.16 | 4416.00 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves |

44.17 | 4417.00 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |

44.18 | | Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes: |

4418.10 | — Windows, French windows and their frames |

4418.20 | — Doors and their frames and thresholds |

4418.30 | — Parquet panels |

4418.40 | — Shuttering for concrete constructional work |

4418.50 | — Shingles and shakes |

4418.90 | — Other |

44.19 | 4419.00 | Tableware and kitchenware, of wood |

44.20 | | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94: |

4420.10 | — Statuettes and other ornaments, of wood |

4420.90 | — Other |

44.21 | | Other articles of wood: |

4421.10 | — Clothes hangers |

4421.90 | — Other |

CHAPTER 45

CORK AND ARTICLES OF CORK

Note

1. This Chapter does not cover:

(a) Footwear or parts of footwear of Chapter 64;

(b) Headgear or parts of headgear of Chapter 65; or

(c) Articles of Chapter 95 (for example, toys, games, sports requisites).

Heading No | HS Code | Description |

45.01 | | Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork: |

4501.10 | — Natural cork, raw or simply prepared |

4501.90 | — Other |

45.02 | 4502.00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) |

45.03 | | Articles of natural cork: |

4503.10 | — Corks and stoppers |

4503.90 | — Other |

45.04 | | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: |

4504.10 | — Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs |

4504.90 | — Other |

CHAPTER 46

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

Notes

1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing orsimilar 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 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading No 56.07);

(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 46.01, 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 byside and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

Heading No | HS Code | Description |

46.01 | | Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): |

4601.10 | — Plaits and similar products of plaiting materials, whether or not assembled into strips |

4601.20 | — Mats, matting and screens of vegetable materials |

| — Other: |

4601.91 | — — Of vegetable materials |

4601.99 | — — Other |

46.02 | | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No 46.01; articles of loofah: |

4602.10 | — Of vegetable materials |

4602.90 | — Other |

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD

Note

1. For the purposes of heading No 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.

Heading No | HS Code | Description |

47.01 | 4701.00 | Mechanical wood pulp |

47.02 | 4702.00 | Chemical wood pulp, dissolving grades |

47.03 | | Chemical wood pulp, soda or sulphate, other than dissolving grades: |

| — Unbleached: |

4703.11 | — — Coniferous |

4703.19 | — — Non-coniferous |

| — Semi-bleached or bleached: |

4703.21 | — — Coniferous |

4703.29 | — — Non-coniferous |

47.04 | | Chemical wood pulp, sulphite, other than dissolving grades: |

| — Unbleached: |

4704.11 | — — Coniferous |

4704.19 | — — Non-coniferous |

| — Semi-bleached or bleached: |

4704.21 | — — Coniferous |

4704.29 | — — Non-coniferous |

47.05 | 4705.00 | Semi-chemical wood pulp |

47.06 | | Pulps of other fibrous cellulosic material: |

4706.10 | — Cotton linters pulp |

| — Other: |

4706.91 | — — Mechanical |

4706.92 | — — Chemical |

4706.93 | — — Semi-chemical |

47.07 | | Waste and scrap of paper or paperboard: |

4707.10 | — Of unbleached kraft paper or paperboard or of corrugated paper or paperboard |

4707.20 | — Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass |

4707.30 | — Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) |

4707.90 | — Other, including unsorted waste and scrap |

CHAPTER 48

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

Notes

1. This Chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of heading No 32.12;

(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 34.01), or with polishes, creams or similar preparations (heading No 34.05);

(e) Sensitized paper or paperboard of headings Nos 37.01 to 37.04;

(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 48.14 (Chapter 39);

(g) Articles of heading No 42.02 (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 68.05) or paper or paperboard-backed mica (heading No 68.14) (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 92.09; 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, headings Nos 48.01 to 48.05 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 48.03 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 and not more than 57 g/m2 and having an ash content by weight not exceeding 8 %.

4. In addition to hand-made paper and paperboard, heading No 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:

- For paper or paperboard weighing not more than 150 g/m2:

(a) containing 10 % or more of fibres obtained by a mechanical process, and:

1. weighing not more than 80 g/m2; or

2. coloured throughout the mass; or

(b) containing more than 8 % ash, and:

1. weighing not more than 80 g/m2; or

2. coloured throughout the mass; or

(c) containing more than 3 % ash and having a brightness of 60 % or more [1]; or

(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 % [2], and a burst index equal to or less than 2,5 kPa/g/m2; or

(e) containing 3 % ash or less, having a brightness of 60 % or more [3], and a burst index equal to or less than 2,5 kPa/g/m2.

- For paper or paperboard weighing more than 150 g/m2:

(a) coloured throughout the mass; or

(b) having a brightness of 60 % or more over [4], and

1. a caliper of 225 μm (microns) or less; or

2. a caliper more than 225 μm (microns) but not more than 508 μm (microns) and an ash content more than 3 %; or

(c) having a brightness of less than 60 % [5], a caliper of 254 μm (microns) or less and an ash content more than 8 %.

- Heading No 48.02 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 headings Nos 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

7. Headings Nos 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 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 48.02.

8. For the purposes of heading No 48.14, 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 48.15.

9. Heading No 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10. Heading No 48.23 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 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall within Chapter 49.

Subheading Notes

1. For the purposes of subheadings 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

Weight (g/m2) | 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 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 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) | Minimum tear (mN) | Minimum tensile (kN/m) |

Machine direction | Machine direction plus cross direction | Cross direction | Machine direction plus cross direction |

60 | 700 | 1510 | 1,9 | 6 |

70 | 830 | 1790 | 2,3 | 7,2 |

80 | 965 | 2070 | 2,8 | 8,3 |

100 | 1230 | 2635 | 3,7 | 10,6 |

115 | 1425 | 3060 | 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 °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 notexceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Heading No | HS Code | Description |

48.01 | 4801.00 | Newsprint, in rolls or sheets |

48.02 | | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading No 48.01 or 48.03; hand-made paper and paperboard: |

4802.10 | — Hand-made paper and paperboard |

4802.20 | — Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard |

4802.30 | — Carbonising base paper |

4802.40 | — Wallpaper base |

| — Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: |

4802.51 | — — Weighing less than 40 g/m2 |

4802.52 | — — Weighing 40 g/m2 or more but not more than 150 g/m2 |

4802.53 | — — Weighing more than 150 g/m2 |

4802.60 | — Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process |

48.03 | 4803.00 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state |

48.04 | | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No 48.02 or 48.03: |

| — Kraftliner: |

4804.11 | — — Unbleached |

4804.19 | — — Other |

| — Sack kraft paper: |

4804.21 | — — Unbleached |

4804.29 | — — Other |

| — Other kraft paper and paperboard weighing 150 g/m2 or less: |

4804.31 | — — Unbleached |

4804.39 | — — Other |

| — Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: |

4804.41 | — — Unbleached |

4804.42 | — — Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process |

4804.49 | — — Other |

| — Other kraft paper and paperboard weighing 225 g/m2 or more: |

4804.51 | — — Unbleached |

4804.52 | — — Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process |

4804.59 | — — Other |

48.05 | | Other uncoated paper and paperboard, in rolls or sheets: |

4805.10 | — Semi-chemical fluting paper (corrugating medium) |

| — Multi-ply paper and paperboard: |

4805.21 | — — Each layer bleached |

4805.22 | — — With only one outer layer bleached |

4805.23 | — — Having three or more layers, of which only the two outer layers are bleached |

4805.29 | — — Other |

4805.30 | — Sulphite wrapping paper |

4805.40 | — Filter paper and paperboard |

4805.50 | — Felt paper and paperboard |

4805.60 | — Other paper and paperboard, weighing 150 g/m2 or less |

4805.70 | — Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2 |

4805.80 | — Other paper and paperboard, weighing 225 g/m2 or more |

48.06 | | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets: |

4806.10 | — Vegetable parchment |

4806.20 | — Greaseproof papers |

4806.30 | — Tracing papers |

4806.40 | — Glassine and other glazed transparent or translucent papers |

48.07 | | Composite paper and paperboard (made by sticking flat layers or paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets: |

4807.10 | — Paper and paperboard, laminated internally with bitumen, tar or asphalt |

| — Other: |

4807.91 | — — Straw paper and paperboard, whether or not covered with paper other than straw paper |

4807.99 | — — Other |

48.08 | | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than that of heading No 48.03 or 48.18: |

4808.10 | — Corrugated paper and paperboard, whether or not perforated |

4808.20 | — Sack kraft paper, creped or crinkled, whether or not embossed or perforated |

4808.30 | — Other kraft paper, creped or crinkled, whether or not embossed or perforated |

4808.90 | — Other |

48.09 | | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state: |

4809.10 | — Carbon or similar copying papers |

4809.20 | — Self-copy paper |

4809.90 | — Other |

48.10 | | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets: |

| — Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: |

4810.11 | — — Weighing not more than 150 g/m2 |

4810.12 | — — Weighing more than 150 g/m2 |

| — Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process: |

4810.21 | — — Light-weight coated paper |

4810.29 | — — Other |

| — Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: |

4810.31 | — — Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less |

4810.32 | — — Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 |

4810.39 | — — Other |

| — Other paper and paperboard: |

4810.91 | — — Multi-ply |

4810.99 | — — Other |

48.11 | | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of heading No 48.03, 48.09, 48.10 or 48.18: |

4811.10 | — Tarred, bituminised or asphalted paper and paperboard |

| — Gummed or adhesive paper and paperboard: |

4811.21 | — — Self-adhesive |

4811.29 | — — Other |

| — Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): |

4811.31 | — — Bleached, weighing more than 150 g/m2 |

4811.39 | — — Other |

4811.40 | — Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol |

4811.90 | — Other paper, paperboard, cellulose wadding and webs of soft cellulose |

48.12 | 4812.00 | Filter blocks, slabs and plates, of paper pulp |

48.13 | | Cigarette paper, whether or not cut to size or in the form of booklets or tubes: |

4813.10 | — In the form of booklets or tubes |

4813.20 | — In rolls of a width not exceeding 5 cm |

4813.90 | — Other |

48.14 | | Wallpaper and similar wall coverings; window transparencies of paper: |

4814.10 | — "Ingrain" paper |

4814.20 | — Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics |

4814.30 | — Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven |

4814.90 | — Other |

48.15 | 4815.00 | Floor coverings on a base of paper or of paperboard, whether or not cut to size |

48.16 | | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes: |

4816.10 | — Carbon or similar copying papers |

4816.20 | — Self-copy paper |

4816.30 | — Duplicator stencils |

4816.90 | — Other |

48.17 | | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: |

4817.10 | — Envelopes |

4817.20 | — Letter cards, plain postcards and correspondence cards |

4817.30 | — Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery |

48.18 | | Toilet paper, handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres: |

4818.10 | — Toilet paper |

4818.20 | — Handkerchiefs, cleansing or facial tissues and towels |

4818.30 | — Tablecloths and serviettes |

4818.40 | — Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles |

4818.50 | — Articles of apparel and clothing accessories |

4818.90 | — Other |

48.19 | | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like: |

4819.10 | — Cartons, boxes and cases, of corrugated paper or paperboard |

4819.20 | — Folding cartons, boxes and cases, of non-corrugated paper or paperboard |

4819.30 | — Sacks and bags, having a base of a width of 40 cm or more |

4819.40 | — Other sacks and bags, including cones |

4819.50 | — Other packing containers, including record sleeves |

4819.60 | — Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like |

48.20 | | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise-books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard: |

4820.10 | — Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles |

4820.20 | — Exercise books |

4820.30 | — Binders, folders and file covers |

4820.40 | — Manifold business forms and interleaved carbon sets |

4820.50 | — Albums for samples or for collections |

4820.90 | — Other |

48.21 | | Paper or paperboard labels of all kinds, whether or not printed: |

4821.10 | — Printed |

4821.90 | — Other |

48.22 | | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened): |

4822.10 | — Of a kind used for winding textile yarn |

4822.90 | — Other |

48.23 | | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs or cellulose fibres: |

| — Gummed or adhesive paper, in strips or rolls: |

4823.11 | — — Self-adhesive |

4823.19 | — — Other |

4823.20 | — Filter paper and paperboard |

4823.30 | — Cards, not punched, for punch card machines, whether or not in strips |

4823.40 | — Rolls, sheets and dials, printed for self-recording apparatus |

| — Other paper and paperboard, of a kind used for writing, printing or other graphic purposes: |

4823.51 | — — Printed, embossed or perforated |

4823.59 | — — Other |

4823.60 | — Trays, dishes, plates, cups and the like, of paper or paperboard |

4823.70 | — Moulded or pressed articles of paper pulp |

4823.90 | — Other |

CHAPTER 49

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

Notes

1. This Chapter does not cover:

(a) Photographic negatives or positives on transparent bases (Chapter 37);

(b) Maps, plans or globes, in relief, whether or not printed (heading No 90.23);

(c) Playing cards or other goods of Chapter 95; or

(d) Original engravings, prints or lithographs (heading No 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No 97.04, 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, producedunder 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 49.01, whether or not containing advertising material.

4. Heading No 49.01 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 49.11.

5. Subject to Note 3 to this Chapter, heading No 49.01 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 49.11.

6. For the purposes of heading No 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.

Heading No | HS Code | Description |

49.01 | | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: |

4901.10 | — In single sheets, whether or not folded |

| — Other: |

4901.91 | — — Dictionaries and encyclopaedias, and serial instalments thereof |

4901.99 | — — Other |

49.02 | | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material: |

4902.10 | — Appearing at least four times a week |

4902.90 | — Other |

49.03 | 4903.00 | Children's picture, drawing or colouring books |

49.04 | 4904.00 | Music, printed or in manuscript, whether or not bound or illustrated |

49.05 | | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: |

4905.10 | — Globes |

| — Other: |

4905.91 | — — In book form |

4905.99 | — — Other |

49.06 | 4906.00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing |

49.07 | 4907.00 | Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and similar documents of title |

49.08 | | Transfers (decalcomanias): |

4908.10 | — Transfers (decalcomanias), vitrifiable |

4908.90 | — Other |

49.09 | 4909.00 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings |

49.10 | 4910.00 | Calendars of any kind, printed, including calendar blocks |

49.11 | | Other printed matter, including printed pictures and photographs: |

4911.10 | — Trade advertising material, commercial catalogues and the like |

| — Other: |

4911.91 | — — Pictures, designs and photographs |

4911.99 | — — Other |

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Notes

1. This Section does not cover:

(a) Animal brush-making bristles or hair (heading No 05.02); horsehair or horsehair waste (heading No 05.03);

(b) Human hair or articles of human hair (heading No 05.01, 67.03 or 67.04), 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 25.24 or articles of asbestos or other products of heading No 68.12 or 68.13;

(e) Articles of heading No 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials);

(f) Sensitised textiles of headings Nos 37.01 to 37.04;

(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 43.03 or 43.04;

(l) Articles of textile materials of heading No 42.01 or 42.02;

(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 68.05) and also carbon fibres or articles of carbon fibres of heading No 68.15;

(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 58.09 or 59.02 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.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading No 51.10) and metallised yarn (heading No 56.05) 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 applicableheading 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 20000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10000 decitex;

(c) Of true hemp or flax:

(i) Polished or glazed, measuring 1429 decitex or more; or

(ii) Not polished or glazed, measuring more than 20000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20000 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 50.06, and monofilaments of Chapter 54;

(d) Metallised yarn of heading No 56.05; 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 56.06.

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 grams in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 grams in other cases;

(b) In balls, hanks or skeins of a weight not exceeding:

(i) 85 grams in the case of man-made filament yarn of less than 3000 decitex, silk or silk waste;

(ii) 125 grams in the case of all other yarns of less than 2000 decitex; or

(iii) 500 grams 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 grams in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 grams 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 5000 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 headings Nos 52.04, 54.01 and 55.08, 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 1000 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 Notes

1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) "Elastomeric yarn":

Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a-half times its original length.

(b) "Unbleached yarn":

Yarn which:

(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour (grey yarn), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(c) "Bleached yarn":

Yarn which:

(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(d) "Coloured (dyed or printed) yarn":

Yarn which:

(i) is dyed (whether or not in the mass) other than white or in a fugitive colour or printed, or made from dyed or printed fibres;

(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(iii) is obtained from slivers or rovings which have been printed; or

(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply mutatis mutandis to monofilament and to strip or the like of Chapter 54.

(e) "Unbleached woven fabric":

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(f) "Bleached woven fabric":

Woven fabric which:

(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii) consists of bleached yarn; or

(iii) consists of unbleached and bleached yarn.

(g) "Dyed woven fabric":

Woven fabric which:

(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other 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 abrush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation 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 58.10 only the ground fabric shall be taken into account. However, embroidery without visible ground shall be classified with reference to the embroidering threads alone.

CHAPTER 50

SILK

Heading No | HS Code | Description |

50.01 | 5001.00 | Silk-worm cocoons suitable for reeling |

50.02 | 5002.00 | Raw silk (not thrown) |

50.03 | | Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock): |

5003.10 | — Not carded or combed |

5003.90 | — Other |

50.04 | 5004.00 | Silk yarn (other than yarn spun from silk waste) not put up for retail sale |

50.05 | 5005.00 | Yarn spun from silk waste, not put up for retail sale |

50.06 | 5006.00 | Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut |

50.07 | | Woven fabrics of silk or of silk waste: |

5007.10 | — Fabrics of noil silk |

5007.20 | — Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk |

5007.90 | — Other fabrics |

CHAPTER 51

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

Note

1. Throughout the Nomenclature:

(a) "Wool" means the natural fibre grown by sheep or lambs;

(b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (headingNo 05.02) and horsehair (heading No 05.03).

Heading No | HS Code | Description |

51.01 | | Wool, not carded or combed: |

| — Greasy, including fleece-washed wool: |

5101.11 | — — Shorn wool |

5101.19 | — — Other |

| — Degreased, not carbonised: |

5101.21 | — — Shorn wool |

5101.29 | — — Other |

5101.30 | — Carbonised |

51.02 | | Fine or coarse animal hair, not carded or combed: |

5102.10 | — Fine animal hair |

5102.20 | — Coarse animal hair |

51.03 | | Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock: |

5103.10 | — Noils of wool or of fine animal hair |

5103.20 | — Other waste of wool or of fine animal hair |

5103.30 | — Waste of coarse animal hair |

51.04 | 5104.00 | Garnetted stock of wool or of fine or coarse animal hair |

51.05 | | Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments): |

5105.10 | — Carded wool |

| — Wool tops and other combed wool: |

5105.21 | — — Combed wool in fragments |

5105.29 | — — Other |

5105.30 | — Fine animal hair, carded or combed |

5105.40 | — Coarse animal hair, carded or combed |

51.06 | | Yarn of carded wool, not put up for retail sale: |

5106.10 | — Containing 85 % or more by weight of wool |

5106.20 | — Containing less than 85 % by weight of wool |

51.07 | | Yarn of combed wool, not put up for retail sale: |

5107.10 | — Containing 85 % or more by weight of wool |

5107.20 | — Containing less than 85 % by weight of wool |

51.08 | | Yarn of fine animal hair (carded or combed), not put up for retail sale: |

5108.10 | — Carded |

5108.20 | — Combed |

51.09 | | Yarn of wool or of fine animal hair, put up for retail sale: |

5109.10 | — Containing 85 % or more by weight of wool or of fine animal hair |

5109.90 | — Other |

51.10 | 5110.00 | Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale |

51.11 | | Woven fabrics of carded wool or of carded fine animal hair: |

| — Containing 85 % or more by weight of wool or of fine animal hair: |

5111.11 | — — Of a weight not exceeding 300 g/m2 |

5111.19 | — — Other |

5111.20 | — Other, mixed mainly or solely with man-made filaments |

5111.30 | — Other, mixed mainly or solely with man-made staple fibres |

5111.90 | — Other |

51.12 | | Woven fabrics of combed wool or of combed fine animal hair: |

| — Containing 85 % or more by weight of wool or of fine animal hair: |

5112.11 | — — Of a weight not exceeding 200 g/m2 |

5112.19 | — — Other |

5112.20 | — Other, mixed mainly or solely with man-made filaments |

5112.30 | — Other, mixed mainly or solely with man-made staple fibres |

5112.90 | — Other |

51.13 | 5113.00 | Woven fabrics of coarse animal hair or of horsehair |

CHAPTER 52

COTTON

Subheading Note

1. 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.

Heading No | HS Code | Description |

52.01 | 5201.00 | Cotton, not carded or combed |

52.02 | | Cotton waste (including yarn waste and garnetted stock): |

5202.10 | — Yarn waste (including thread waste) |

| — Other: |

5202.91 | — — Garnetted stock |

5202.99 | — — Other |

52.03 | 5203.00 | Cotton, carded or combed |

52.04 | | Cotton sewing thread, whether or not put up for retail sale: |

| — Not put up for retail sale: |

5204.11 | — — Containing 85 % or more by weight of cotton |

5204.19 | — — Other |

5204.20 | — Put up for retail sale |

52.05 | | Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale: |

| — Single yarn, of uncombed fibres: |

5205.11 | — — Measuring 714,29 decitex or more (not exceeding 14 metric number) |

5205.12 | — — Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) |

5205.13 | — — Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) |

5205.14 | — — Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) |

5205.15 | — — Measuring less than 125 decitex (exceeding 80 metric number) |

| — Single yarn, of combed fibres: |

5205.21 | — — Measuring 714,29 decitex or more (not exceeding 14 metric number) |

5205.22 | — — Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) |

5205.23 | — — Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) |

5205.24 | — — Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) |

5205.25 | — — Measuring less than 125 decitex (exceeding 80 metric number) |

| — Multiple (folded) or cabled yarn, of uncombed fibres: |

5205.31 | — — Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) |

5205.32 | — — Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) |

5205.33 | — — Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) |

5205.34 | — — Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) |

5205.35 | — — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) |

| — Multiple (folded) or cabled yarn, of combed fibres: |

5205.41 | — — Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) |

5205.42 | — — Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) |

5205.43 | — — Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) |

5205.44 | — — Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) |

5205.45 | — — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) |

52.06 | | Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale: |

| — Single yarn, of uncombed fibres: |

5206.11 | — — Measuring 714,29 decitex or more (not exceeding 14 metric number) |

5206.12 | — — Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) |

5206.13 | — — Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) |

5206.14 | — — Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) |

5206.15 | — — Measuring less than 125 decitex (exceeding 80 metric number) |

| — Single yarn, of combed fibres: |

5206.21 | — — Measuring 714,29 decitex or more (not exceeding 14 metric number) |

5206.22 | — — Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) |

5206.23 | — — Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) |

5206.24 | — — Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) |

5206.25 | — — Measuring less than 125 decitex (exceeding 80 metric number) |

| — Multiple (folded) or cabled yarn, of uncombed fibres: |

5206.31 | — — Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) |

5206.32 | — — Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) |

5206.33 | — — Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) |

5206.34 | — — Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) |

5206.35 | — — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) |

| — Multiple (folded) or cabled yarn, of combed fibres: |

5206.41 | — — Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) |

5206.42 | — — Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) |

5206.43 | — — Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) |

5206.44 | — — Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) |

5206.45 | — — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) |

52.07 | | Cotton yarn (other than sewing thread) put up for retail sale: |

5207.10 | — Containing 85 % or more by weight of cotton |

5207.90 | — Other |

52.08 | | Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2: |

| — Unbleached: |

5208.11 | — — Plain weave, weighing not more than 100 g/m2 |

5208.12 | — — Plain weave, weighing more than 100 g/m2 |

5208.13 | — — 3-thread or 4-thread twill, including cross twill |

5208.19 | — — Other fabrics |

| — Bleached: |

5208.21 | — — Plain weave, weighing not more than 100 g/m2 |

5208.22 | — — Plain weave, weighing more than 100 g/m2 |

5208.23 | — — 3-thread or 4-thread twill, including cross twill |

5208.29 | — — Other fabrics |

| — Dyed: |

5208.31 | — — Plain weave, weighing not more than 100 g/m2 |

5208.32 | — — Plain weave, weighing more than 100 g/m2 |

5208.33 | — — 3-thread or 4-thread twill, including cross twill |

5208.39 | — — Other fabrics |

| — Of yarns of different colours: |

5208.41 | — — Plain weave, weighing not more than 100 g/m2 |

5208.42 | — — Plain weave, weighing more than 100 g/m2 |

5208.43 | — — 3-thread or 4-thread twill, including cross twill |

5208.49 | — — Other fabrics |

| — Printed: |

5208.51 | — — Plain weave, weighing not more than 100 g/m2 |

5208.52 | — — Plain weave, weighing more than 100 g/m2 |

5208.53 | — — 3-thread or 4-thread twill, including cross twill |

5208.59 | — — Other fabrics |

52.09 | | Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2: |

| — Unbleached: |

5209.11 | — — Plain weave |

5209.12 | — — 3-thread or 4-thread twill, including cross twill |

5209.19 | — — Other fabrics |

| — Bleached: |

5209.21 | — — Plain weave |

5209.22 | — — 3-thread or 4-thread twill, including cross twill |

5209.29 | — — Other fabrics |

| — Dyed: |

5209.31 | — — Plain weave |

5209.32 | — — 3-thread or 4-thread twill, including cross twill |

5209.39 | — — Other fabrics |

| — Of yarns of different colours: |

5209.41 | — — Plain weave |

5209.42 | — — Denim |

5209.43 | — — Other fabrics of 3-thread or 4-thread twill, including cross twill |

5209.49 | — — Other fabrics |

| — Printed: |

5209.51 | — — Plain weave |

5209.52 | — — 3-thread or 4-thread twill, including cross twill |

5209.59 | — — Other fabrics |

52.10 | | Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2: |

| — Unbleached: |

5210.11 | — — Plain weave |

5210.12 | — — 3-thread or 4-thread twill, including cross twill |

5210.19 | — — Other fabrics |

| — Bleached: |

5210.21 | — — Plain weave |

5210.22 | — — 3-thread or 4-thread twill, including cross twill: |

5210.29 | — — Other fabrics |

| — Dyed: |

5210.31 | — — Plain weave |

5210.32 | — — 3-thread or 4-thread twill, including cross twill |

5210.39 | — — Other fabrics |

| — Of yarns of different colours: |

5210.41 | — — Plain weave |

5210.42 | — — 3-thread or 4-thread twill, including cross twill |

5210.49 | — — Other fabrics |

| — Printed: |

5210.51 | — — Plain weave |

5210.52 | — — 3-thread or 4-thread twill, including cross twill |

5210.59 | — — Other fabrics |

52.11 | | Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2: |

| — Unbleached: |

5211.11 | — — Plain weave |

5211.12 | — — 3-thread or 4-thread twill, including cross twill |

5211.19 | — — Other fabrics |

| — Bleached: |

5211.21 | — — Plain weave |

5211.22 | — — 3-thread or 4-thread twill, including cross twill |

5211.29 | — — Other fabrics |

| — Dyed: |

5211.31 | — — Plain weave |

5211.32 | — — 3-thread or 4-thread twill, including cross twill |

5211.39 | — — Other fabrics |

| — Of yarns of different colours: |

5211.41 | — — Plain weave |

5211.42 | — — Denim |

5211.43 | — — Other fabrics of 3-thread or 4-thread twill, including cross twill |

5211.49 | — — Other fabrics |

| — Printed: |

5211.51 | — — Plain weave |

5211.52 | — — 3-thread or 4-thread twill, including cross twill |

5211.59 | — — Other fabrics |

52.12 | | Other woven fabrics of cotton: |

| — Weighing not more than 200 g/m2: |

5212.11 | — — Unbleached |

5212.12 | — — Bleached |

5212.13 | — — Dyed |

5212.14 | — — Of yarns of different colours |

5212.15 | — — Printed |

| — Weighing more than 200 g/m2: |

5212.21 | — — Unbleached |

5212.22 | — — Bleached |

5212.23 | — — Dyed |

5212.24 | — — Of yarns of different colours |

5212.25 | — — Printed |

CHAPTER 53

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

Heading No | HS Code | Description |

53.01 | | Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock): |

5301.10 | — Flax, raw or retted |

| — Flax, broken, scutched, hackled or otherwise processed, but not spun: |

5301.21 | — — Broken or scutched |

5301.29 | — — Other |

5301.30 | — Flax tow and waste |

53.02 | | True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock): |

5302.10 | — True hemp, raw or retted |

5302.90 | — Other |

53.03 | | Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock): |

5303.10 | — Jute and other textile bast fibres, raw or retted |

5303.90 | — Other |

53.04 | | Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock): |

5304.10 | — Sisal and other textile fibres of the genus Agave, raw |

5304.90 | — Other |

53.05 | | Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock): |

| — Of coconut (coir): |

5305.11 | — — Raw |

5305.19 | — — Other |

| — Of abaca: |

5305.21 | — — Raw |

5305.29 | — — Other |

| — Other: |

5305.91 | — — Raw |

5305.99 | — — Other |

53.06 | | Flax yarn: |

5306.10 | — Single |

5306.20 | — Multiple (folded) or cabled |

53.07 | | Yarn of jute or of other textile bast fibres of heading No 53.03: |

5307.10 | — Single |

5307.20 | — Multiple (folded) or cabled |

53.08 | | Yarn of other vegetable textile fibres; paper yarn: |

5308.10 | — Coir yarn |

5308.20 | — True hemp yarn |

5308.30 | — Paper yarn |

5308.90 | — Other |

53.09 | | Woven fabrics of flax: |

| — Containing 85 % or more by weight of flax: |

5309.11 | — — Unbleached or bleached |

5309.19 | — — Other |

| — Containing less than 85 % by weight of flax: |

5309.21 | — — Unbleached or bleached |

5309.29 | — — Other |

53.10 | | Woven fabrics of jute or of other textile bast fibres of heading No 53.03: |

5310.10 | — Unbleached |

5310.90 | — Other |

53.11 | 5311.00 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn |

CHAPTER 54

MAN-MADE FILAMENTS

Notes

1. Throughout the Nomenclature, the term "man-made fibres" means staple fibres and filaments of organic polymers producedby manufacturing processes, either:

(a) By polymerisation 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. Headings Nos 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

Heading No | HS Code | Description |

54.01 | | Sewing thread of man-made filaments, whether or not put up for retail sale: |

5401.10 | — Of synthetic filaments |

5401.20 | — Of artificial filaments |

54.02 | | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: |

5402.10 | — High tenacity yarn of nylon or other polyamides |

5402.20 | — High tenacity yarn of polyesters |

| — Textured yarn: |

5402.31 | — — Of nylon or other polyamides, measuring per single yarn not more than 50 tex |

5402.32 | — — Of nylon or other polyamides, measuring per single yarn more than 50 tex |

5402.33 | — — Of polyesters |

5402.39 | — — Other |

| — Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: |

5402.41 | — — Of nylon or other polyamides |

5402.42 | — — Of polyesters, partially oriented |

5402.43 | — — Of polyesters, other |

5402.49 | — — Other |

| — Other yarn, single, with a twist exceeding 50 turns per metre: |

5402.51 | — — Of nylon or other polyamides |

5402.52 | — — Of polyesters |

5402.59 | — — Other |

| — Other yarn, multiple (folded) or cabled: |

5402.61 | — — Of nylon or other polyamides |

5402.62 | — — Of polyesters |

5402.69 | — — Other |

54.03 | | Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex: |

5403.10 | — High tenacity yarn of viscose rayon |

5403.20 | — Textured yarn |

| — Other yarn, single: |

5403.31 | — — Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre |

5403.32 | — — Of viscose rayon, with a twist exceeding 120 turns per metre |

5403.33 | — — Of cellulose acetate |

5403.39 | — — Other |

| — Other yarn, multiple (folded) or cabled: |

5403.41 | — — Of viscose rayon |

5403.42 | — — Of cellulose acetate |

5403.49 | — — Other |

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

5404.10 | — Monofilament |

5404.90 | — Other |

54.05 | 5405.00 | 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 |

54.06 | | Man-made filament yarn (other than sewing thread), put up for retail sale: |

5406.10 | — Synthetic filament yarn |

5406.20 | — Artificial filament yarn |

54.07 | | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No 54.04: |

5407.10 | — Woven fabrics obtained from high tenacity yarn of nylon or other polyamides, or of polyesters |

5407.20 | — Woven fabrics obtained from strip or the like |

5407.30 | — Fabrics specified in Note 9 to Section XI |

| — Other woven fabrics, containing 85 % or more by weight of filaments of nylon or other polyamides: |

5407.41 | — — Unbleached or bleached |

5407.42 | — — Dyed |

5407.43 | — — Of yarns of different colours |

5407.44 | — — Printed |

| — Other woven fabrics, containing 85 % or more by weight of textured polyester filaments: |

5407.51 | — — Unbleached or bleached |

5407.52 | — — Dyed |

5407.53 | — — Of yarns of different colours |

5407.54 | — — Printed |

5407.60 | — Other woven fabrics, containing 85 % or more by weight of non-textured polyester filaments |

| — Other woven fabrics, containing 85 % or more by weight of synthetic filaments: |

5407.71 | — — Unbleached or bleached |

5407.72 | — — Dyed |

5407.73 | — — Of yarns of different colours |

5407.74 | — — Printed |

| — Other woven fabrics, containing less than 85 % by weight of synthetic filaments, mixed mainly or solely with cotton: |

5407.81 | — — Unbleached or bleached |

5407.82 | — — Dyed |

5407.83 | — — Of yarns of different colours |

5407.84 | — — Printed |

| — Other woven fabrics: |

5407.91 | — — Unbleached or bleached |

5407.92 | — — Dyed |

5407.93 | — — Of yarns of different colours |

5407.94 | — — Printed |

54.08 | | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No 54.05: |

5408.10 | — Woven fabrics obtained from high tenacity yarn, of viscose rayon |

| — Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like: |

5408.21 | — — Unbleached or bleached |

5408.22 | — — Dyed |

5408.23 | — — Of yarns of different colours |

5408.24 | — — Printed |

| — Other woven fabrics: |

5408.31 | — — Unbleached or bleached |

5408.32 | — — Dyed |

5408.33 | — — Of yarns of different colours |

5408.34 | — — Printed |

CHAPTER 55

MAN-MADE STAPLE FIBRES

Note

1. Headings Nos 55.01 and 55.02 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 20000 decitex.

Tow of a length not exceeding 2 m is to be classified within heading No 55.03 or 55.04.

Heading No | HS Code | Description |

55.01 | | Synthetic filament tow: |

5501.10 | — Of nylon or other polyamides |

5501.20 | — Of polyesters |

5501.30 | — Acrylic or modacrylic |

5501.90 | — Other |

55.02 | 5502.00 | Artificial filament tow |

55.03 | | Synthetic staple fibres, not carded, combed or otherwise processed for spinning: |

5503.10 | — Of nylon or other polyamides |

5503.20 | — Of polyesters |

5503.30 | — Acrylic or modacrylic |

5503.40 | — Of polypropylene |

5503.90 | — Other |

55.04 | | Artificial staple fibres, not carded, combed or otherwise processed for spinning: |

5504.10 | — Of viscose |

5504.90 | — Other |

55.05 | | Waste (including noils, yarn waste and garnetted stock) of man-made fibres: |

5505.10 | — Of synthetic fibres |

5505.20 | — Of artificial fibres |

55.06 | | Synthetic staple fibres, carded, combed or otherwise processed for spinning: |

5506.10 | — Of nylon or other polyamides |

5506.20 | — Of polyesters |

5506.30 | — Acrylic or modacrylic |

5506.90 | — Other |

55.07 | 5507.00 | Artificial staple fibres, carded, combed or otherwise processed for spinning |

55.08 | | Sewing thread of man-made staple fibres, whether or not put up for retail sale: |

5508.10 | — Of synthetic staple fibres |

5508.20 | — Of artificial staple fibres |

55.09 | | Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale: |

| — Containing 85 % or more by weight of staple fibres of nylon or other polyamides: |

5509.11 | — — Single yarn |

5509.12 | — — Multiple (folded) or cabled yarn |

| — Containing 85 % or more by weight of polyester staple fibres: |

5509.21 | — — Single yarn |

5509.22 | — — Multiple (folded) or cabled yarn |

| — Containing 85 % or more by weight of acrylic or modacrylic staple fibres: |

5509.31 | — — Single yarn |

5509.32 | — — Multiple (folded) or cabled yarn |

| — Other yarn, containing 85 % or more by weight of synthetic staple fibres: |

5509.41 | — — Single yarn |

5509.42 | — — Multiple (folded) or cabled yarn |

| — Other yarn, of polyester staple fibres: |

5509.51 | — — Mixed mainly or solely with artificial staple fibres |

5509.52 | — — Mixed mainly or solely with wool or fine animal hair |

5509.53 | — — Mixed mainly or solely with cotton |

5509.59 | — — Other |

| — Other yarn, of acrylic or modacrylic staple fibres: |

5509.61 | — — Mixed mainly or solely with wool or fine animal hair |

5509.62 | — — Mixed mainly or solely with cotton |

5509.69 | — — Other |

| — Other yarn: |

5509.91 | — — Mixed mainly or solely with wool or fine animal hair |

5509.92 | — — Mixed mainly or solely with cotton |

5509.99 | — — Other |

55.10 | | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale: |

| — Containing 85 % or more by weight of artificial staple fibres: |

5510.11 | — — Single yarn |

5510.12 | — — Multiple (folded) or cabled yarn |

5510.20 | — Other yarn, mixed mainly or solely with wool or fine animal hair |

5510.30 | — Other yarn, mixed mainly or solely with cotton |

5510.90 | — Other yarn |

55.11 | | Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale: |

5511.10 | — Of synthetic staple fibres, containing 85 % or more by weight of such fibres |

5511.20 | — Of synthetic staple fibres, containing less than 85 % by weight of such fibres |

5511.30 | — Of artificial staple fibres |

55.12 | | Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres: |

| — Containing 85 % or more by weight of polyester staple fibres: |

5512.11 | — — Unbleached or bleached |

5512.19 | — — Other |

| — Containing 85 % or more by weight of acrylic or modacrylic staple fibres: |

5512.21 | — — Unbleached or bleached |

5512.29 | — — Other |

| — Other: |

5512.91 | — — Unbleached or bleached |

5512.99 | — — Other |

55.13 | | Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2: |

| — Unbleached or bleached: |

5513.11 | — — Of polyester staple fibres, plain weave |

5513.12 | — — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |

5513.13 | — — Other woven fabrics of polyester staple fibres |

5513.19 | — — Other woven fabrics |

| — Dyed: |

5513.21 | — — Of polyester staple fibres, plain weave |

5513.22 | — — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |

5513.23 | — — Other woven fabrics of polyester staple fibres |

5513.29 | — — Other woven fabrics |

| — Of yarns of different colours: |

5513.31 | — — Of polyester staple fibres, plain weave |

5513.32 | — — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |

5513.33 | — — Other woven fabrics of polyester staple fibres |

5513.39 | — — Other woven fabrics |

| — Printed: |

5513.41 | — — Of polyester staple fibres, plain weave |

5513.42 | — — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |

5513.43 | — — Other woven fabrics of polyester staple fibres |

5513.49 | — — Other woven fabrics |

55.14 | | Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2: |

| — Unbleached or bleached: |

5514.11 | — — Of polyester staple fibres, plain weave |

5514.12 | — — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |

5514.13 | — — Other woven fabrics of polyester staple fibres |

5514.19 | — — Other woven fabrics |

| — Dyed: |

5514.21 | — — Of polyester staple fibres, plain weave |

5514.22 | — — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |

5514.23 | — — Other woven fabrics of polyester staple fibres |

5514.29 | — — Other woven fabrics |

| — Of yarns of different colours: |

5514.31 | — — Of polyester staple fibres, plain weave |

5514.32 | — — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |

5514.33 | — — Other woven fabrics of polyester staple fibres |

5514.39 | — — Other woven fabrics |

| — Printed: |

5514.41 | — — Of polyester staple fibres, plain weave |

5514.42 | — — 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |

5514.43 | — — Other woven fabrics of polyester staple fibres |

5514.49 | — — Other woven fabrics |

55.15 | | Other woven fabrics of synthetic staple fibres: |

| — Of polyester staple fibres: |

5515.11 | — — Mixed mainly or solely with viscose rayon staple fibres |

5515.12 | — — Mixed mainly or solely with man-made filaments |

5515.13 | — — Mixed mainly or solely with wool or fine animal hair |

5515.19 | — — Other |

| — Of acrylic or modacrylic staple fibres: |

5515.21 | — — Mixed mainly or solely with man-made filaments |

5515.22 | — — Mixed mainly or solely with wool or fine animal hair |

5515.29 | — — Other |

| — Other woven fabrics: |

5515.91 | — — Mixed mainly or solely with man-made filaments |

5515.92 | — — Mixed mainly or solely with wool or fine animal hair |

5515.99 | — — Other |

55.16 | | Woven fabrics of artificial staple fibres: |

| — Containing 85 % or more by weight of artificial staple fibres: |

5516.11 | — — Unbleached or bleached |

5516.12 | — — Dyed |

5516.13 | — — Of yarns of different colours |

5516.14 | — — Printed |

| — Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: |

5516.21 | — — Unbleached or bleached |

5516.22 | — — Dyed |

5516.23 | — — Of yarns of different colours |

5516.24 | — — Printed |

| — Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: |

5516.31 | — — Unbleached or bleached |

5516.32 | — — Dyed |

5516.33 | — — Of yarns of different colours |

5516.34 | — — Printed |

| — Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton: |

5516.41 | — — Unbleached or bleached |

5516.42 | — — Dyed |

5516.43 | — — Of yarns of different colours |

5516.44 | — — Printed |

| — Other: |

5516.91 | — — Unbleached or bleached |

5516.92 | — — Dyed |

5516.93 | — — Of yarns of different colours |

5516.94 | — — Printed |

CHAPTER 56

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

Notes

1. This Chapter does not cover:

(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading No 34.01, polishes, creams or similar preparations of heading No 34.05, fabric softeners of heading No 38.09) where the textile material is present merely as a carrying medium;

(b) Textile products of heading No 58.11;

(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No 68.05);

(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No 68.14); 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 beenenhanced by a stitch-bonding process using fibres from the web itself.

3. Headings Nos 56.02 and 56.03 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 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings Nos 56.02 and 56.03 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 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 56.04 does not cover textile yarn, or strip or the like of heading No 54.04 or 54.05, 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.

Heading No | HS Code | Description |

56.01 | | Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps: |

5601.10 | — Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding |

| — Wadding; other articles of wadding: |

5601.21 | — — Of cotton |

5601.22 | — — Of man-made fibres |

5601.29 | — — Other |

5601.30 | — Textile flock and dust and mill neps |

56.02 | | Felt, whether or not impregnated, coated, covered or laminated: |

5602.10 | — Needleloom felt and stitch-bonded fibre fabrics |

| — Other felt, not impregnated, coated, covered or laminated: |

5602.21 | — — Of wool or fine animal hair |

5602.29 | — — Of other textile materials |

5602.90 | — Other |

56.03 | 5603.00 | Nonwovens, whether or not impregnated, coated, covered or laminated |

56.04 | | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics: |

5604.10 | — Rubber thread and cord, textile covered |

5604.20 | — High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated |

5604.90 | — Other |

56.05 | 5605.00 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal |

56.06 | 5606.00 | Gimped yarn, and strip and the like of heading No 54.04 or 54.05, gimped (other than those of heading No 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn |

56.07 | | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: |

5607.10 | — Of jute or other textile bast fibres of heading No 53.03 |

| — Of sisal or other textile fibres of the genus Agave: |

5607.21 | — — Binder or baler twine |

5607.29 | — — Other |

5607.30 | — Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres |

| — Of polyethylene or polypropylene: |

5607.41 | — — Binder or baler twine |

5607.49 | — — Other |

5607.50 | — Of other synthetic fibres |

5607.90 | — Other |

56.08 | | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials: |

| — Of man-made textile materials: |

5608.11 | — — Made up fishing nets |

5608.19 | — — Other |

5608.90 | — Other |

56.09 | 5609.00 | Articles of yarn, strip or the like of heading No 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included |

CHAPTER 57

CARPETS AND OTHER TEXTILE FLOOR COVERINGS

Notes

1. For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.

2. This Chapter does not cover floor covering underlays.

Heading No | HS Code | Description |

57.01 | | Carpets and other textile floor coverings, knotted, whether or not made up: |

5701.10 | — Of wool or fine animal hair |

5701.90 | — Of other textile materials |

57.02 | | Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs: |

5702.10 | — "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs |

5702.20 | — Floor coverings of coconut fibres (coir) |

| — Other, of pile construction, not made up: |

5702.31 | — — Of wool or fine animal hair |

5702.32 | — — Of man-made textile materials |

5702.39 | — — Of other textile materials |

| — Other, of pile construction, made up: |

5702.41 | — — Of wool or fine animal hair |

5702.42 | — — Of man-made textile materials |

5702.49 | — — Of other textile materials |

| — Other, not of pile construction, not made up: |

5702.51 | — — Of wool or fine animal hair |

5702.52 | — — Of man-made textile materials |

5702.59 | — — Of other textile materials |

| — Other, not of pile construction, made up: |

5702.91 | — — Of wool or fine animal hair |

5702.92 | — — Of man-made textile materials |

5702.99 | — — Of other textile materials |

57.03 | | Carpets and other textile floor coverings, tufted, whether or not made up: |

5703.10 | — Of wool or fine animal hair |

5703.20 | — Of nylon or other polyamides |

5703.30 | — Of other man-made textile materials |

5703.90 | — Of other textile materials |

57.04 | | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up: |

5704.10 | — Tiles, having a maximum surface area of 0,3 m2 |

5704.90 | — Other |

57.05 | 5705.00 | Other carpets and other textile floor coverings, whether or not made up |

CHAPTER 58

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

Notes

1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.

2. Heading No 58.01 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 58.03, "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 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading No 56.08.

5. For the purposes of heading No 58.06, 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 58.08.

6. In heading No 58.10, the expression "embroidery" means inter alia embroidery with metal or glass thread on a visible groundof textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The headingdoes not apply to needlework tapestry (heading No 58.05).

7. In addition to the products of heading No 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

Heading No | HS Code | Description |

58.01 | | Woven pile fabrics and chenille fabrics, other than fabrics of heading No 58.02 or 58.06: |

5801.10 | — Of wool or fine animal hair |

| — Of cotton: |

5801.21 | — — Uncut weft pile fabrics |

5801.22 | — — Cut corduroy |

5801.23 | — — Other weft pile fabrics |

5801.24 | — — Warp pile fabrics, épinglé (uncut) |

5801.25 | — — Warp pile fabrics, cut |

5801.26 | — — Chenille fabrics |

| — Of man-made fibres: |

5801.31 | — — Uncut weft pile fabrics |

5801.32 | — — Cut corduroy |

5801.33 | — — Other weft pile fabrics |

5801.34 | — — Warp pile fabrics, épinglé (uncut) |

5801.35 | — — Warp pile fabrics, cut |

5801.36 | — — Chenille fabrics |

5801.90 | — Of other textile materials |

58.02 | | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading No 58.06; tufted textile fabrics, other than products of heading No 57.03: |

| — Terry towelling and similar woven terry fabrics, of cotton: |

5802.11 | — — Unbleached |

5802.19 | — — Other |

5802.20 | — Terry towelling and similar woven terry fabrics, of other textile materials |

5802.30 | — Tufted textile fabrics |

58.03 | | Gauze, other than narrow fabrics of heading No 58.06: |

5803.10 | — Of cotton |

5803.90 | — Of other textile materials |

58.04 | | Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs: |

5804.10 | — Tulles and other net fabrics |

| — Mechanically made lace: |

5804.21 | — — Of man-made fibres |

5804.29 | — — Of other textile materials |

5804.30 | — Hand-made lace |

58.05 | 5805.00 | Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up |

58.06 | | Narrow woven fabrics, other than goods of heading No 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): |

5806.10 | — Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics |

5806.20 | — Other woven fabrics, containing by weight 5 % or more of elastomeric yarn or rubber thread |

| — Other woven fabrics: |

5806.31 | — — Of cotton |

5806.32 | — — Of man-made fibres |

5806.39 | — — Of other textile materials |

5806.40 | — Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) |

58.07 | | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered: |

5807.10 | — Woven |

5807.90 | — Other |

58.08 | | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: |

5808.10 | — Braids, in the piece |

5808.90 | — Other |

58.09 | 5809.00 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading No 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included |

58.10 | | Embroidery in the piece, in strips or in motifs: |

5810.10 | — Embroidery without visible ground |

| — Other embroidery: |

5810.91 | — — Of cotton |

5810.92 | — — Of man-made fibres |

5810.99 | — — Of other textile materials |

58.11 | 5811.00 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No 58.10 |

CHAPTER 59

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

Notes

1. Except where the context otherwise requires, for the purposes of this Chapter, the expression "textile fabrics" applies only tothe woven fabrics of Chapters 50 to 55 and headings Nos 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading No 58.08 and the knitted or crocheted fabrics of heading No 60.02.

2. Heading No 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 and 30 °C (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

(6) Textile products of heading No 58.11;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No 56.04.

3. For the purposes of heading No 59.05, 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 48.14) or on a textile backing (generally heading No 59.07).

4. For the purposes of heading No 59.06, the expression "rubberised textile fabrics" means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber:

(i) Weighing not more than 1500 g/m2;

or

(ii) Weighing more than 1500 g/m2 and containing more than 50 % by weight of textile material;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No 56.04;

(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 58.11.

5. Heading No 59.07 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 44.08);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No 68.05);

(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading No 68.14); or

(h) Metal foil on a backing of textile fabrics (Section XV).

6. Heading No 59.10 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 40.10).

7. Heading No 59.11 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 headings Nos 59.08 to 59.10), 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 fabric 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 headings Nos 59.08 to 59.10) 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).

Heading No | HS Code | Description |

59.01 | | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations: |

5901.10 | — Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like |

5901.90 | — Other |

59.02 | | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: |

5902.10 | — Of nylon or other polyamides |

5902.20 | — Of polyesters |

5902.90 | — Other |

59.03 | | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 59.02: |

5903.10 | — With polyvinyl chloride |

5903.20 | — With polyurethane |

5903.90 | — Other |

59.04 | | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape: |

5904.10 | — Linoleum |

| — Other: |

5904.91 | — — With a base consisting of needleloom felt or nonwovens |

5904.92 | — — With other textile base |

59.05 | 5905.00 | Textile wall coverings |

59.06 | | Rubberised textile fabrics, other than those of heading No 59.02: |

5906.10 | — Adhesive tape of a width not exceeding 20 cm |

| — Other: |

5906.91 | — — Knitted or crocheted |

5906.99 | — — Other |

59.07 | 5907.00 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like |

59.08 | 5908.00 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated |

59.09 | 5909.00 | Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials |

59.10 | 5910.00 | Transmission or conveyor belts or belting, of textile material, whether or not reinforced with metal or other material |

59.11 | | Textile products and articles, for technical uses, specified in Note 7 to this Chapter: |

5911.10 | — Textile fabrics, felt and felt-lined woven fabrics, combined with one or more layers of rubber, leather or other material, of a kind used for card clothing, and similar fabric for other technical uses |

5911.20 | — Bolting cloth, whether or not made up |

| — 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): |

5911.31 | — — Weighing less than 650 g/m2 |

5911.32 | — — Weighing 650 g/m2 or more |

5911.40 | — Straining cloth of a kind used in oil presses or the like, including that of human hair |

5911.90 | — Other |

CHAPTER 60

KNITTED OR CROCHETED FABRICS

Notes

1. This Chapter does not cover:

(a) Crochet lace of heading No 58.04;

(b) Labels, badges and similar articles, knitted or crocheted, of heading No 58.07; 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 60.01.

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.

Heading No | HS Code | Description |

60.01 | | Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted: |

6001.10 | — "Long pile" fabrics |

| — Looped pile fabrics: |

6001.21 | — — Of cotton |

6001.22 | — — Of man-made fibres |

6001.29 | — — Of other textile materials |

| — Other: |

6001.91 | — — Of cotton |

6001.92 | — — Of man-made fibres |

6001.99 | — — Of other textile materials |

60.02 | | Other knitted or crocheted fabrics: |

6002.10 | — Of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread |

6002.20 | — Other, of a width not exceeding 30 cm |

6002.30 | — Of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread |

| — Other fabrics, warp knit (including those made on galloon knitting machines): |

6002.41 | — — Of wool or fine animal hair |

6002.42 | — — Of cotton |

6002.43 | — — Of man-made fibres |

6002.49 | — — Other |

| — Other: |

6002.91 | — — Of wool or fine animal hair |

6002.92 | — — Of cotton |

6002.93 | — — Of man-made fibres |

6002.99 | — — Other |

CHAPTER 61

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

Notes

1. This Chapter applies only to made up knitted or crocheted articles.

2. This Chapter does not cover:

(a) Goods of heading No 62.12;

(b) Worn clothing or other worn articles of heading No 63.09; or

(c) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.21).

3. For the purposes of headings Nos 61.03 and 61.04:

(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 61.07, 61.08 or 61.09), 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 headingNo 61.12.

4. Headings Nos 61.05 and 61.06 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 61.05 does not cover sleeveless garments.

5. For the purposes of heading No 61.11:

(a) The expression "babies" garments and clothing accessories' means articles for young children of a body height notexceeding 86 cm; it also covers babies' napkins;

(b) Articles which are prima facie classifiable both in heading No 61.11 and in other headings of this Chapter are to be classified within heading No 61.11.

6. For the purposes of heading No 61.12 "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 61.13 and within other headings of this Chapter,excluding heading No 61.11, are to be classified within heading No 61.13.

8. Articles of this Chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are tobe classified within the headings covering women's or girls' garments.

9. Articles of this Chapter may be made of metal thread.

Heading No | HS Code | Description |

61.01 | | Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No 61.03: |

6101.10 | — Of wool or fine animal hair |

6101.20 | — Of cotton |

6101.30 | — Of man-made fibres |

6101.90 | — Of other textile materials |

61.02 | | Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No 61.04: |

6102.10 | — Of wool or fine animal hair |

6102.20 | — Of cotton |

6102.30 | — Of man-made fibres |

6102.90 | — Of other textile materials |

61.03 | | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: |

| — Suits: |

6103.11 | — — Of wool or fine animal hair |

6103.12 | — — Of synthetic fibres |

6103.19 | — — Of other textile materials |

| — Ensembles: |

6103.21 | — — Of wool or fine animal hair |

6103.22 | — — Of cotton |

6103.23 | — — Of synthetic fibres |

6103.29 | — — Of other textile materials |

| — Jackets and blazers: |

6103.31 | — — Of wool or fine animal hair |

6103.32 | — — Of cotton |

6103.33 | — — Of synthetic fibres |

6103.39 | — — Of other textile materials |

| — Trousers, bib and brace overalls, breeches and shorts: |

6103.41 | — — Of wool or fine animal hair |

6103.42 | — — Of cotton |

6103.43 | — — Of synthetic fibres |

6103.49 | — — Of other textile materials |

61.04 | | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: |

| — Suits: |

6104.11 | — — Of wool or fine animal hair |

6104.12 | — — Of cotton |

6104.13 | — — Of synthetic fibres |

6104.19 | — — Of other textile materials |

| — Ensembles: |

6104.21 | — — Of wool or fine animal hair |

6104.22 | — — Of cotton |

6104.23 | — — Of synthetic fibres |

6104.29 | — — Of other textile materials |

| — Jackets and blazers: |

6104.31 | — — Of wool or fine animal hair |

6104.32 | — — Of cotton |

6104.33 | — — Of synthetic fibres |

6104.39 | — — Of other textile materials |

| — Dresses: |

6104.41 | — — Of wool or fine animal hair |

6104.42 | — — Of cotton |

6104.43 | — — Of synthetic fibres |

6104.44 | — — Of artificial fibres |

6104.49 | — — Of other textile materials |

| — Skirts and divided skirts: |

6104.51 | — — Of wool or fine animal hair |

6104.52 | — — Of cotton |

6104.53 | — — Of synthetic fibres |

6104.59 | — — Of other textile materials |

| — Trousers, bib and brace overalls, breeches and shorts: |

6104.61 | — — Of wool or fine animal hair |

6104.62 | — — Of cotton |

6104.63 | — — Of synthetic fibres |

6104.69 | — — Of other textile materials |

61.05 | | Men's or boys' shirts, knitted or crocheted: |

6105.10 | — Of cotton |

6105.20 | — Of man-made fibres |

6105.90 | — Of other textile materials |

61.06 | | Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted: |

6106.10 | — Of cotton |

6106.20 | — Of man-made fibres |

6106.90 | — Of other textile materials |

61.07 | | Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: |

| — Underpants and briefs: |

6107.11 | — — Of cotton |

6107.12 | — — Of man-made fibres |

6107.19 | — — Of other textile materials |

| — Nightshirts and pyjamas: |

6107.21 | — — Of cotton |

6107.22 | — — Of man-made fibres |

6107.29 | — — Of other textile materials |

| — Other: |

6107.91 | — — Of cotton |

6107.92 | — — Of man-made fibres |

6107.99 | — — Of other textile materials |

61.08 | | Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted: |

| — Slips and petticoats: |

6108.11 | — — Of man-made fibres |

6108.19 | — — Of other textile materials |

| — Briefs and panties: |

6108.21 | — — Of cotton |

6108.22 | — — Of man-made fibres |

6108.29 | — — Of other textile materials |

| — Nightdresses and pyjamas: |

6108.31 | — — Of cotton |

6108.32 | — — Of man-made fibres |

6108.39 | — — Of other textile materials |

| — Other: |

6108.91 | — — Of cotton |

6108.92 | — — Of man-made fibres |

6108.99 | — — Of other textile materials |

61.09 | | T-shirts, singlets and other vests, knitted or crocheted: |

6109.10 | — Of cotton |

6109.90 | — Of other textile materials |

61.10 | | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted: |

6110.10 | — Of wool or fine animal hair |

6110.20 | — Of cotton |

6110.30 | — Of man-made fibres |

6110.90 | — Of other textile materials |

61.11 | | Babies' garments and clothing accessories, knitted or crocheted: |

6111.10 | — Of wool or fine animal hair |

6111.20 | — Of cotton |

6111.30 | — Of synthetic fibres |

6111.90 | — Of other textile materials |

| Tracksuits, skisuits and swimwear, knitted or crocheted: |

| — Track suits: |

6112.11 | — — Of cotton |

6112.12 | — — Of synthetic fibres |

6112.19 | — — Of other textile materials |

6112.20 | — Ski suits |

| — Men's or boys' swimwear: |

6112.31 | — — Of synthetic fibres |

6112.39 | — — Of other textile materials |

| — Women's or girls' swimwear: |

6112.41 | — — Of synthetic fibres |

6112.49 | — — Of other textile materials |

61.13 | 6113.00 | Garments, made up of knitted or crocheted fabrics of heading No 59.03, 59.06 or 59.07 |

61.14 | | Other garments, knitted or crocheted: |

6114.10 | — Of wool or fine animal hair |

6114.20 | — Of cotton |

6114.30 | — Of man-made fibres |

6114.90 | — Of other textile materials |

61.15 | | Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted: |

| — Panty hose and tights: |

6115.11 | — — Of synthetic fibres, measuring per single yarn less than 67 decitex |

6115.12 | — — Of synthetic fibres, measuring per single yarn 67 decitex or more |

6115.19 | — — Of other textile materials |

6115.20 | — Women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex |

| — Other: |

6115.91 | — — Of wool or fine animal hair |

6115.92 | — — Of cotton |

6115.93 | — — Of synthetic fibres |

6115.99 | — — Of other textile materials |

61.16 | | Gloves, mittens and mitts, knitted or crocheted: |

6116.10 | — Gloves impregnated, coated or covered with plastics or rubber |

| — Other: |

6116.91 | — — Of wool or fine animal hair |

6116.92 | — — Of cotton |

6116.93 | — — Of synthetic fibres |

6116.99 | — — Of other textile materials |

61.17 | | Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: |

6117.10 | — Shawls, scarves, mufflers, mantillas, veils and the like |

6117.20 | — Ties, bow ties and cravats |

6117.80 | — Other accessories |

6117.90 | — Parts |

CHAPTER 62

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

Notes

1. This Chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading No 62.12).

2. This Chapter does not cover:

(a) Worn clothing or other worn articles of heading No 63.09; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.21).

3. For the purposes of headings Nos 62.03 and 62.04:

(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 62.07 or 62.08) 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 headingNo 62.11.

4. For the purposes of heading No 62.09:

(a) The expression "babies" garments and clothing accessories' means articles for young children of a body height notexceeding 86 cm; it also covers babies' napkins;

(b) Articles which are prima facie classifiable both within heading No 62.09 and within other headings of this Chapter are tobe classified within heading No 62.09.

5. Garments which are prima facie classifiable both within heading No 62.10 and within other headings of this Chapter,excluding heading No 62.09, are to be classified within heading No 62.10.

6. For the purposes of heading No 62.11, "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 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified within heading No 62.14.

8. Articles of this Chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are tobe classified within the headings covering women's or girls' garments.

9. Articles of this Chapter may be made of metal thread.

Heading No | HS Code | Description |

62.01 | | Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No 62.03: |

| — Overcoats, raincoats, car-coats, capes, cloaks and similar articles: |

6201.11 | — — Of wool or fine animal hair |

6201.12 | — — Of cotton |

6201.13 | — — Of man-made fibres |

6201.19 | — — Of other textile materials |

| — Other: |

6201.91 | — — Of wool or fine animal hair |

6201.92 | — — Of cotton |

6201.93 | — — Of man-made fibres |

6201.99 | — — Of other textile materials |

62.02 | | Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No 62.04: |

| — Overcoats, raincoats, car-coats, capes, cloaks and similar articles: |

6202.11 | — — Of wool or fine animal hair |

6202.12 | — — Of cotton |

6202.13 | — — Of man-made fibres |

6202.19 | — — Of other textile materials |

| — Other: |

6202.91 | — — Of wool or fine animal hair |

6202.92 | — — Of cotton |

6202.93 | — — Of man-made fibres |

6202.99 | — — Of other textile materials |

62.03 | | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): |

| — Suits: |

6203.11 | — — Of wool or fine animal hair |

6203.12 | — — Of synthetic fibres |

6203.19 | — — Of other textile materials |

| — Ensembles: |

6203.21 | — — Of wool or fine animal hair |

6203.22 | — — Of cotton |

6203.23 | — — Of synthetic fibres |

6203.29 | — — Of other textile materials |

| — Jackets and blazers: |

6203.31 | — — Of wool or fine animal hair |

6203.32 | — — Of cotton |

6203.33 | — — Of synthetic fibres |

6203.39 | — — Of other textile materials |

| — Trousers, bib and brace overalls, breeches and shorts: |

6203.41 | — — Of wool or fine animal hair |

6203.42 | — — Of cotton |

6203.43 | — — Of synthetic fibres |

6203.49 | — — Of other textile materials |

62.04 | | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): |

| — Suits: |

6204.11 | — — Of wool or fine animal hair |

6204.12 | — — Of cotton |

6204.13 | — — Of synthetic fibres |

6204.19 | — — Of other textile materials |

| — Ensembles: |

6204.21 | — — Of wool or fine animal hair |

6204.22 | — — Of cotton |

6204.23 | — — Of synthetic fibres |

6204.29 | — — Of other textile materials |

| — Jackets and blazers: |

6204.31 | — — Of wool or fine animal hair |

6204.32 | — — Of cotton |

6204.33 | — — Of synthetic fibres |

6204.39 | — — Of other textile materials |

| — Dresses: |

6204.41 | — — Of wool or fine animal hair |

6204.42 | — — Of cotton |

6204.43 | — — Of synthetic fibres |

6204.44 | — — Of artificial fibres |

6204.49 | — — Of other textile materials |

| — Skirts and divided skirts: |

6204.51 | — — Of wool or fine animal hair |

6204.52 | — — Of cotton |

6204.53 | — — Of synthetic fibres |

6204.59 | — — Of other textile materials |

| — Trousers, bib and brace overalls, breeches and shorts: |

6204.61 | — — Of wool or fine animal hair |

6204.62 | — — Of cotton |

6204.63 | — — Of synthetic fibres |

6204.69 | — — Of other textile materials |

62.05 | | Men's or boys' shirts: |

6205.10 | — Of wool or fine animal hair |

6205.20 | — Of cotton |

6205.30 | — Of man-made fibres |

6205.90 | — Of other textile materials |

62.06 | | Women's or girls' blouses, shirts and shirt-blouses: |

6206.10 | — Of silk or silk waste |

6206.20 | — Of wool or fine animal hair |

6206.30 | — Of cotton |

6206.40 | — Of man-made fibres |

6206.90 | — Of other textile materials |

62.07 | | Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles: |

| — Underpants and briefs: |

6207.11 | — — Of cotton |

6207.19 | — — Of other textile materials |

| — Nightshirts and pyjamas: |

6207.21 | — — Of cotton |

6207.22 | — — Of man-made fibres |

6207.29 | — — Of other textile materials |

| — Other: |

6207.91 | — — Of cotton |

6207.92 | — — Of man-made fibres |

6207.99 | — — Of other textile materials |

62.08 | | Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligés, bathrobes, dressing gowns and similar articles: |

| — Slips and petticoats: |

6208.11 | — — Of man-made fibres |

6208.19 | — — Of other textile materials |

| — Nightdresses and pyjamas: |

6208.21 | — — Of cotton |

6208.22 | — — Of man-made fibres |

6208.29 | — — Of other textile materials |

| — Other: |

6208.91 | — — Of cotton |

6208.92 | — — Of man-made fibres |

6208.99 | — — Of other textile materials |

62.09 | | Babies' garments and clothing accessories: |

6209.10 | — Of wool or fine animal hair |

6209.20 | — Of cotton |

6209.30 | — Of synthetic fibres |

6209.90 | — Of other textile materials |

62.10 | | Garments, made up of fabrics of heading No 56.02, 56.03, 59.03, 59.06 or 59.07: |

6210.10 | — Of fabrics of heading No 56.02 or 56.03 |

6210.20 | — Other garments, of the type described in subheadings 6201,11 to 6201,19 |

6210.30 | — Other garments, of the type described in subheadings 6202,11 to 6202,19 |

6210.40 | — Other men's or boys' garments |

6210.50 | — Other women's or girls' garments |

62.11 | | Track suits, ski suits and swimwear; other garments: |

| — Swimwear: |

6211.11 | — — Men's or boys' |

6211.12 | — — Women's or girls' |

6211.20 | — Ski suits |

| — Other garments, men's or boys': |

6211.31 | — — Of wool or fine animal hair |

6211.32 | — — Of cotton |

6211.33 | — — Of man-made fibres |

6211.39 | — — Of other textile materials |

| — Other garments, women's or girls': |

6211.41 | — — Of wool or fine animal hair |

6211.42 | — — Of cotton |

6211.43 | — — Of man-made fibres |

6211.49 | — — Of other textile materials |

62.12 | | Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: |

6212.10 | — Brassières |

6212.20 | — Girdles and panty-girdles |

6212.30 | — Corselettes |

6212.90 | — Other |

62.13 | | Handkerchiefs: |

6213.10 | — Of silk or silk waste |

6213.20 | — Of cotton |

6213.90 | — Of other textile materials |

62.14 | | Shawls, scarves, mufflers, mantillas, veils and the like: |

6214.10 | — Of silk or silk waste |

6214.20 | — Of wool or fine animal hair |

6214.30 | — Of synthetic fibres |

6214.40 | — Of artificial fibres |

6214.90 | — Of other textile materials |

62.15 | | Ties, bow ties and cravats: |

6215.10 | — Of silk or silk waste |

6215.20 | — Of man-made fibres |

6215.90 | — Of other textile materials |

62.16 | 6216.00 | Gloves, mittens and mitts |

62.17 | | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 62.12: |

6217.10 | — Accessories |

6217.90 | — Parts |

CHAPTER 63

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

Notes

1. Sub-Chapter I applies only to made-up articles, of any textile fabric.

2. Sub-Chapter I does not cover:

(a) Goods of Chapters 56 to 62; or

(b) Worn clothing or other worn articles of heading No 63.09.

3. Heading No 63.09 applies only to the following goods:

(a) Articles of textile materials:

(i) Clothing and clothing accessories, and parts thereof;

(ii) Blankets and travelling rugs;

(iii) Bed linen, table linen, toilet linen and kitchen linen;

(iv) Furnishing articles, other than carpets of headings Nos 57.01 to 57.05 and tapestries of heading No 58.05;

(b) Footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:

(i) they must show signs of appreciable wear, and

(ii) they must be presented in bulk or in bales, sacks or similar packings.

Heading No | HS Code | Description |

I.OTHER MADE UP TEXTILE ARTICLES

63.01 | | Blankets and travelling rugs: |

6301.10 | — Electric blankets |

6301.20 | — Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair |

6301.30 | — Blankets (other than electric blankets) and travelling rugs, of cotton |

6301.40 | — Blankets (other than electric blankets) and travelling rugs, of synthetic fibres |

6301.90 | — Other blankets and travelling rugs |

63.02 | | Bed linen, table linen, toilet linen and kitchen linen: |

6302.10 | — Bed linen, knitted or crocheted |

| — Other bed linen, printed: |

6302.21 | — — Of cotton |

6302.22 | — — Of man-made fibres |

6302.29 | — — Of other textile materials |

| — Other bed linen: |

6302.31 | — — Of cotton |

6302.32 | — — Of man-made fibres |

6302.39 | — — Of other textile materials |

6302.40 | — Table linen, knitted or crocheted |

| — Other table linen: |

6302.51 | — — Of cotton |

6302.52 | — — Of flax |

6302.53 | — — Of man-made fibres |

6302.59 | — — Of other textile materials |

6302.60 | — Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton |

| — Other: |

6302.91 | — — Of cotton |

6302.92 | — — Of flax |

6302.93 | — — Of man-made fibres |

6302.99 | — — Of other textile materials |

63.03 | | Curtains (including drapes) and interior blinds; curtain or bed valances: |

| — Knitted or crocheted: |

6303.11 | — — Of cotton |

6303.12 | — — Of synthetic fibres |

6303.19 | — — Of other textile materials |

| — Other: |

6303.91 | — — Of cotton |

6303.92 | — — Of synthetic fibres |

6303.99 | — — Of other textile materials |

63.04 | | Other furnishing articles, excluding those of heading No 94.04: |

| — Bedspreads: |

6304.11 | — — Knitted or crocheted |

6304.19 | — — Other |

| — Other: |

6304.91 | — — Knitted or crocheted |

6304.92 | — — Not knitted or crocheted, of cotton |

6304.93 | — — Not knitted or crocheted, of synthetic fibres |

6304.99 | — — Not knitted or crocheted, of other textile materials |

63.05 | | Sacks and bags, of a kind used for the packing of goods: |

6305.10 | — Of jute or of other textile bast fibres of heading No 53.03 |

6305.20 | — Of cotton |

| — Of man-made textile materials: |

6305.31 | — — Of polyethylene or polypropylene strip or the like |

6305.39 | — — Other |

6305.90 | — Of other textile materials |

63.06 | | Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods: |

| — Tarpaulins, awnings and sunblinds: |

6306.11 | — — Of cotton |

6306.12 | — — Of synthetic fibres |

6306.19 | — — Of other textile materials |

| — Tents: |

6306.21 | — — Of cotton |

6306.22 | — — Of synthetic fibres |

6306.29 | — — Of other textile materials |

| — Sails: |

6306.31 | — — Of synthetic fibres |

6306.39 | — — Of other textile materials |

| — Pneumatic mattresses: |

6306.41 | — — Of cotton |

6306.49 | — — Of other textile materials |

| — Other: |

6306.91 | — — Of cotton |

6306.99 | — — Of other textile materials |

63.07 | | Other made up articles, including dress patterns: |

6307.10 | — Floor-cloths, dish-cloths, dusters and similar cleaning cloths |

6307.20 | — Life-jackets and life-belts |

6307.90 | — Other |

II.SETS

63.08 | 6308.00 | Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale |

III.WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

63.09 | 6309.00 | Worn clothing and other worn articles |

63.10 | | Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials: |

6310.10 | — Sorted |

6310.90 | — Other |

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

Notes

1. This Chapter does not cover:

(a) Footwear without applied soles, of textile material (Chapter 61 or 62);

(b) Worn footwear of heading No 63.09;

(c) Articles of asbestos (heading No 68.12);

(d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No 90.21); 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 64.06, 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 96.06.

3. For the purposes of this Chapter, the expression "rubber or plastics" includes 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 Note

1. 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.

Heading No | HS Code | Description |

64.01 | | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: |

6401.10 | — Footwear incorporating a protective metal toe-cap |

| — Other footwear: |

6401.91 | — — Covering the knee |

6401.92 | — — Covering the ankle but not covering the knee |

6401.99 | — — Other |

64.02 | | Other footwear with outer soles and uppers of rubber or plastics: |

| — Sports footwear: |

6402.11 | — — Ski-boots and cross-country ski footwear |

6402.19 | — — Other |

6402.20 | — Footwear with upper straps or thongs assembled to the sole by means of plugs |

6402.30 | — Other footwear, incorporating a protective metal toe-cap |

| — Other footwear: |

6402.91 | — — Covering the ankle |

6402.99 | — — Other |

64.03 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: |

| — Sports footwear: |

6403.11 | — — Ski-boots and cross-country ski footwear |

6403.19 | — — Other |

6403.20 | — Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe |

6403.30 | — Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap |

6403.40 | — Other footwear, incorporating a protective metal toe-cap |

| — Other footwear with outer soles of leather: |

6403.51 | — — Covering the ankle |

6403.59 | — — Other |

| — Other footwear: |

6403.91 | — — Covering the ankle |

6403.99 | — — Other |

64.04 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: |

| — Footwear with outer soles of rubber or plastics: |

6404.11 | — — Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like |

6404.19 | — — Other |

6404.20 | — Footwear with outer soles of leather or composition leather |

64.05 | | Other footwear: |

6405.10 | — With uppers of leather or composition leather |

6405.20 | — With uppers of textile materials |

6405.90 | — Other |

64.06 | | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: |

6406.10 | — Uppers and parts thereof, other than stiffeners |

6406.20 | — Outer soles and heels, of rubber or plastics |

| — Other: |

6406.91 | — — Of wood |

6406.99 | — — Of other materials |

CHAPTER 65

HEADGEAR AND PARTS THEREOF

Notes

1. This Chapter does not cover:

(a) Worn headgear of heading No 63.09;

(b) Asbestos headgear (heading No 68.12); or

(c) Dolls' hat, other toy hats or carnival articles of Chapter 95.

2. Heading No 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

Heading No | HS Code | Description |

65.01 | 6501.00 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt |

65.02 | 6502.00 | Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed |

65.03 | 6503.00 | Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 65.01, whether or not lined or trimmed |

65.04 | 6504.00 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed |

65.05 | | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: |

6505.10 | — Hair-nets |

6505.90 | — Other |

65.06 | | Other headgear, whether or not lined or trimmed: |

6506.10 | — Safety headgear |

| — Other: |

6506.91 | — — Of rubber or of plastics |

6506.92 | — — Of furskin |

6506.99 | — — Of other materials |

65.07 | 6507.00 | Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear |

CHAPTER 66

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

Notes

1. This Chapter does not cover:

(a) Measure walking-sticks or the like (heading No 90.17);

(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 66.03 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 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

Heading No | HS Code | Description |

66.01 | | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): |

6601.10 | — Garden or similar umbrellas |

| — Other: |

6601.91 | — — Having a telescopic shaft |

6601.99 | — — Other |

66.02 | 6602.00 | Walking-sticks, seat-sticks, whips, riding-crops and the like |

66.03 | | Parts, trimmings and accessories of articles of heading No 66.01 or 66.02: |

6603.10 | — Handles and knobs |

6603.20 | — Umbrella frames, including frames mounted on shafts (sticks) |

6603.90 | — Other |

CHAPTER 67

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

Notes

1. This Chapter does not cover:

(a) Straining cloth of human hair (heading No 59.11);

(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 67.01 does not cover:

(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading No 94.04);

(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 67.02.

3. Heading No 67.02 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.

Heading No | HS Code | Description |

67.01 | 6701.00 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading No 05.05 and worked quills and scapes) |

67.02 | | Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: |

6702.10 | — Of plastics |

6702.90 | — Of other materials |

67.03 | 6703.00 | Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like |

67.04 | | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included: |

| — Of synthetic textile materials: |

6704.11 | — — Complete wigs |

6704.19 | — — Other |

6704.20 | — Of human hair |

6704.90 | — Of other materials |

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

Notes

1. This Chapter does not cover:

(a) Goods of Chapter 25;

(b) Coated, impregnated or covered paper of heading No 48.10 or 48.11 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);

(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

(d) Articles of Chapter 71;

(e) Tools or parts of tools, of Chapter 82;

(f) Lithographic stones of heading No 84.42;

(g) Electrical insulators (heading No 85.46) or fittings of insulating material of heading No 85.47;

(h) Dental burrs (heading No 90.18);

(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 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading No 96.06 (for example, buttons), No 96.09 (for example, slate pencils) or No 96.10 (for example, drawing slates); or

(n) Articles of Chapter 97 (for example, works of art).

2. In heading No 68.02, the expression "worked monumental or building stone" applies not only to the varieties of stonereferred to in heading No 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

Heading No | HS Code | Description |

68.01 | 6801.00 | Setts, curbstones and flagstones, of natural stone (except slate) |

68.02 | | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading No 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate): |

6802.10 | — Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder |

| — Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: |

6802.21 | — — Marble, travertine and alabaster |

6802.22 | — — Other calcareous stone |

6802.23 | — — Granite |

6802.29 | — — Other stone |

| — Other: |

6802.91 | — — Marble, travertine and alabaster |

6802.92 | — — Other calcareous stone |

6802.93 | — — Granite |

6802.99 | — — Other stone |

68.03 | 6803.00 | Worked slate and articles of slate or of agglomerated slate |

68.04 | | Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: |

6804.10 | — Millstones and grindstones for milling, grinding or pulping |

| — Other millstones, grindstones, grinding wheels and the like: |

6804.21 | — — Of agglomerated synthetic or natural diamond |

6804.22 | — — Of other agglomerated abrasives or of ceramics |

6804.23 | — — Of natural stone |

6804.30 | — Hand sharpening or polishing stones |

68.05 | | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: |

6805.10 | — On a base of woven textile fabric only |

6805.20 | — On a base of paper or paperboard only |

6805.30 | — On a base of other materials |

68.06 | | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound absorbing mineral materials, other than those of heading No 68.11 or 68.12 or of Chapter 69: |

6806.10 | — Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls |

6806.20 | — Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) |

6806.90 | — Other |

68.07 | | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch): |

6807.10 | — In rolls |

6807.90 | — Other |

68.08 | 6808.00 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste of wood, agglomerated with cement, plaster or other mineral binders |

68.09 | | Articles of plaster or of compositions based on plaster: |

| — Boards, sheets, panels, tiles and similar articles, not ornamented: |

6809.11 | — — Faced or reinforced with paper or paperboard only |

6809.19 | — — Other |

6809.90 | — Other articles |

68.10 | | Articles of cement, of concrete or of artificial stone, whether or not reinforced: |

| — Tiles, flagstones, bricks and similar articles: |

6810.11 | — — Building blocks and bricks |

6810.19 | — — Other |

6810.20 | — — Pipes |

| — Other articles: |

6810.91 | — — Prefabricated structural components for building or civil engineering |

6810.99 | — — Other |

68.11 | | Articles of asbestos-cement, of cellulose fibre-cement or the like: |

6811.10 | — Corrugated sheets |

6811.20 | — Other sheets, panels, tiles and similar articles |

6811.30 | — Tubes, pipes and tube or pipe fittings |

6811.90 | — Other articles |

68.12 | | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading No 68.11 or 68.13: |

6812.10 | — Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate |

6812.20 | — Yarn and thread |

6812.30 | — Cords and string, whether or not plaited |

6812.40 | — Woven or knitted fabric |

6812.50 | — Clothing, clothing accessories, footwear and headgear |

6812.60 | — Paper, millboard and felt |

6812.70 | — Compressed asbestos fibre jointing, in sheets or rolls |

6812.90 | — Other |

68.13 | | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials: |

6813.10 | — Brake linings and pads |

6813.90 | — Other |

68.14 | | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials: |

6814.10 | — Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support |

6814.90 | — Other |

68.15 | | Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included: |

6815.10 | — Non-electrical articles of graphite or other carbon |

6815.20 | — Articles of peat |

| — Other articles: |

6815.91 | — — Containing magnesite, dolomite or chromite |

6815.99 | — — Other |

CHAPTER 69

CERAMIC PRODUCTS

Notes

1. This Chapter applies only to ceramic products which have been fired after shaping. Headings Nos 69.04 to 69.14 apply only to such products other than those classifiable in headings Nos 69.01 to 69.03.

2. This Chapter does not cover:

(a) Products of heading No 28.44;

(b) Articles of Chapter 71 (for example, imitation jewellery);

(c) Cermets of heading No 81.13;

(d) Articles of Chapter 82;

(e) Electrical insulators (heading No 85.46) or fittings of insulating material of heading No 85.47;

(f) Artificial teeth (heading No 90.21);

(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 96.06 (for example, buttons) or of heading No 96.14 (for example, smoking pipes); or

(l) Articles of Chapter 97 (for example, works of art).

Heading No | HS Code | Description |

I.GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS

69.01 | 6901.00 | Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths |

69.02 | | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths: |

6902.10 | — Containing, by weight, singly or together, more than 50 % of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 |

6902.20 | — Containing, by weight, more than 50 % of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products |

6902.90 | — Other |

69.03 | | Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths: |

6903.10 | — Containing, by weight, more than 50 % of graphite or other forms of carbon or of a mixture of these products |

6903.20 | — Containing, by weight, more than 50 % of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) |

6903.90 | — Other |

II.OTHER CERAMIC PRODUCTS

69.04 | | Ceramic building bricks, flooring blocks, support or filler tiles and the like: |

6904.10 | — Building bricks |

6904.90 | — Other |

69.05 | | Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods: |

6905.10 | — Roofing tiles |

6905.90 | — Other |

69.06 | 6906.00 | Ceramic pipes, conduits, guttering and pipe fittings |

69.07 | | Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing: |

6907.10 | — Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm |

6907.90 | — Other |

69.08 | | Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing: |

6908.10 | — Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm |

6908.90 | — Other |

69.09 | | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods: |

| — Ceramic wares for laboratory, chemical or other technical uses: |

6909.11 | — — Of porcelain or china |

6909.19 | — — Other |

6909.90 | — Other |

69.10 | | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures: |

6910.10 | — Of porcelain or china |

6910.90 | — Other |

69.11 | | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: |

6911.10 | — Tableware and kitchenware |

6911.90 | — Other |

69.12 | 6912.00 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china |

69.13 | | Statuettes and other ornamental ceramic articles: |

6913.10 | — Of porcelain or china |

6913.90 | — Other |

69.14 | | Other ceramic articles: |

6914.10 | — Of porcelain or china |

6914.90 | — Other |

CHAPTER 70

GLASS AND GLASSWARE

Notes

1. This Chapter does not cover:

(a) Goods of heading No 32.07 (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 85.44, electrical insulators (heading No 85.46) or fittings of insulating material of heading No 85.47;

(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 94.05;

(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 70.03, 70.04 and 70.05:

(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 70.06 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading No 70.19, 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 68.06.

5. Throughout the nomenclature, the expression "glass" includes fused quartz and other fused silica.

Subheading Note

1. For the purposes of subheadings 7013.21, 7013.31 and 7013.91, the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.

Heading No | HS Code | Description |

70.01 | 7001.00 | Cullet and other waste and scrap of glass; glass in the mass |

70.02 | | Glass in balls (other than microspheres of heading No 70.18), rods or tubes, unworked: |

7002.10 | — Balls |

7002.20 | — Rods |

| — Tubes: |

7002.31 | — — Of fused quartz or other fused silica |

7002.32 | — — Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °C |

7002.39 | — — Other |

70.03 | | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent or reflecting layer, but not otherwise worked: |

| — Non-wired sheets: |

7003.11 | — — Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer |

7003.19 | — — Other |

7003.20 | — Wired sheets |

7003.30 | — Profiles |

70.04 | | Drawn glass and blown glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked: |

7004.10 | — Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer |

7004.90 | — Other glass |

70.05 | | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked: |

7005.10 | — Non-wired glass, having an absorbent or reflecting layer |

| — Other non-wired glass: |

7005.21 | — — Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground |

7005.29 | — — Other |

7005.30 | — Wired glass |

70.06 | 7006.00 | Glass of heading No 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials |

70.07 | | Safety glass, consisting of toughened (tempered) or laminated glass: |

| — Toughened (tempered) safety glass: |

7007.11 | — — Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels |

7007.19 | — — Other |

| — Laminated safety glass: |

7007.21 | — — Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels |

7007.29 | — — Other |

70.08 | 7008.00 | Multiple-walled insulating units of glass |

70.09 | | Glass mirrors, whether or not framed, including rear-view mirrors: |

7009.10 | — Rear-view mirrors for vehicles |

| — Other: |

7009.91 | — — Unframed |

7009.92 | — — Framed |

70.10 | | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass: |

7010.10 | — Ampoules |

7010.90 | — Other |

70.11 | | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like: |

7011.10 | — For electric lighting |

7011.20 | — For cathode-ray tubes |

7011.90 | — Other |

70.12 | 7012.00 | Glass inners for vacuum flasks or for other vacuum vessels |

70.13 | | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 70.10 or 70.18): |

7013.10 | — Of glass-ceramics |

| — Drinking glasses other than of glass-ceramics: |

7013.21 | — — Of lead crystal |

7013.29 | — — Other |

| — Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics: |

7013.31 | — — Of lead crystal |

7013.32 | — — Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °C |

7013.39 | — — Other |

| — Other glassware: |

7013.91 | — — Of lead crystal |

7013.99 | — — Other |

70.14 | 7014.00 | Signalling glassware and optical elements of glass (other than those of heading No 70.15), not optically worked |

70.15 | | Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses: |

7015.10 | — Glasses for corrective spectacles |

7015.90 | — Other |

70.16 | | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms: |

7016.10 | — Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes |

7016.90 | — Other |

70.17 | | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated: |

7017.10 | — Of fused quartz or other fused silica |

7017.20 | — Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °C |

7017.90 | — Other |

70.18 | | Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter: |

7018.10 | — Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares |

7018.20 | — Glass microspheres not exceeding 1 mm in diameter |

7018.90 | — Other |

70.19 | | Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics): |

7019.10 | — Slivers, rovings, yarn and chopped strands |

7019.20 | — Woven fabrics, including narrow fabrics |

| — Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products: |

7019.31 | — — Mats |

7019.32 | — — Thin sheets (voiles) |

7019.39 | — — Other |

7019.90 | — Other |

70.20 | 7020.00 | Other articles of glass |

SECTION XIV

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

CHAPTER 71

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

Notes

1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:

(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed);

or

(b) Of precious metal or of metal clad with precious metal,

are to be classified in this Chapter.

2. (a) Headings Nos 71.13, 71.14 and 71.15 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 71.16 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 28.43);

(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

(c) Articles of Chapter 32 (for example, lustres);

(d) Handbags or other articles of heading No 42.02 or articles of heading No 42.03;

(e) Articles of heading No 43.03 or 43.04;

(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 68.04 or 68.05 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 styli (heading No 85.22);

(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 of Chapter 96 other than those of heading Nos 96.01 to 96.06 or 96.15; or

(o) Original sculptures or statuary (heading No 97.03), collectors' pieces (heading No 97.05) or antiques of an age exceeding 100 years (heading No 97.06), 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 metalupon 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 71.13, 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 71.14, the expression "articles of goldsmiths" or silversmiths' wares' includes such articlesas ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.

10. For the purposes of heading No 71.17, the expression "imitation jewellery" means articles of jewellery within the meaningof paragraph (a) of Note 8 above (but not including buttons or other articles of heading No 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading No 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

Subheading Notes

1. For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions "powder" and "in powder form" mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0,5 mm.

2. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of subheadings 7110.11 and 7110.19, the expression "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium.

3. For the classification of alloys in the subheadings of heading No 71.10, 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.

Heading No | HS Code | Description |

I.NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES

71.01 | | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; ungraded pearls, natural or cultured, temporarily strung for convenience of transport: |

7101.10 | — Natural pearls |

| — Cultured pearls: |

7101.21 | — — Unworked |

7101.22 | — — Worked |

71.02 | | Diamonds, whether or not worked, but not mounted or set: |

7102.10 | — Unsorted |

| — Industrial: |

7102.21 | — — Unworked or simply sawn, cleaved or bruted |

7102.29 | — — Other |

| — Non-industrial: |

7102.31 | — — Unworked or simply sawn, cleaved or bruted |

7102.39 | — — Other |

71.03 | | Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport: |

7103.10 | — Unworked or simply sawn or roughly shaped |

| — Otherwise worked: |

7103.91 | — — Rubies, sapphires and emeralds |

7103.99 | — — Other |

71.04 | | Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport: |

7104.10 | — Piezo-electric quartz |

7104.20 | — Other, unworked or simply sawn or roughly shaped |

7104.90 | — Other |

71.05 | | Dust and powder of natural or synthetic precious or semi-precious stones: |

7105.10 | — Of diamonds |

7105.90 | — Other |

II.PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL

71.06 | | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form: |

7106.10 | — Powder |

| — Other: |

7106.91 | — — Unwrought |

7106.92 | — — Semi-manufactured |

71.07 | 7107.00 | Base metals clad with silver, not further worked than semi-manufactured |

71.08 | | Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form: |

| — Non-monetary: |

7108.11 | — — Powder |

7108.12 | — — Other unwrought forms |

7108.13 | — — Other semi-manufactured forms |

7108.20 | — Monetary |

71.09 | 7109.00 | Base metals or silver, clad with gold, not further worked than semi-manufactured |

71.10 | | Platinum, unwrought or in semi-manufactured forms, or in powder form: |

| — Platinum: |

7110.11 | — — Unwrought or in powder form |

7110.19 | — — Other |

| — Palladium: |

7110.21 | — — Unwrought or in powder form |

7110.29 | — — Other |

| — Rhodium: |

7110.31 | — — Unwrought or in powder form |

7110.39 | — — Other |

| — Iridium, osmium and ruthenium: |

7110.41 | — — Unwrought or in powder form |

7110.49 | — — Other |

71.11 | 7111.00 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured |

71.12 | | Waste and scrap of precious metal or of metal clad with precious metal: |

7112.10 | — Of gold, including metal clad with gold but excluding sweepings containing other precious metals |

7112.20 | — Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals |

7112.90 | — Other |

III.JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES

71.13 | | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal: |

| — Of precious metal whether or not plated or clad with precious metal: |

7113.11 | — — Of silver, whether or not plated or clad with other precious metal |

7113.19 | — — Of other precious metal, whether or not plated or clad with precious metal |

7113.20 | — Of base metal clad with precious metal |

71.14 | | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal: |

| — Of precious metal whether or not plated or clad with precious metal: |

7114.11 | — — Of silver, whether or not plated or clad with other precious metal |

7114.19 | — — Of other precious metal, whether or not plated or clad with precious metal |

7114.20 | — Of base metal clad with precious metal |

71.15 | | Other articles of precious metal or of metal clad with precious metal: |

7115.10 | — Catalysts in the form of wire cloth or grill, of platinum |

7115.90 | — Other |

71.16 | | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): |

7116.10 | — Of natural or cultured pearls |

7116.20 | — Of precious or semi-precious stones (natural, synthetic or reconstructed) |

71.17 | | Imitation jewellery: |

| — Of base metal, whether or not plated with precious metal: |

7117.11 | — — Cuff-links and studs |

7117.19 | — — Other |

7117.90 | — Other |

71.18 | | Coin: |

7118.10 | — Coin (other than gold coin), not being legal tender |

7118.90 | — Other |

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

Notes

1. This Section does not cover:

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (heading Nos 32.07 to 32.10, 32.12, 32.13 or 32.15);

(b) Ferro-cerium or other pyrophoric alloys (heading No 36.06);

(c) Headgear or parts thereof of heading No 65.06 or 65.07;

(d) Umbrella frames or other articles of heading No 66.03;

(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 86.08) 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 93.06) 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 Nos 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading No 91.14); and

(c) Articles of heading Nos 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading No 83.06.

In Chapters 73 to 76 and 78 to 82 (but not in heading No 73.15) 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 obtainedby 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; and

(c) A cermet of heading No 81.13 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 72

IRON AND STEEL

Notes

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron

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-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following:

- more than 10 % of chromium,

- more than 30 % of manganese,

- more than 3 % of phosphorus,

- more than 8 % of silicon,

- a total of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper.

(d) Steel

Ferrous materials other than those of heading No 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2 % or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless steel

Alloy steels containing, by weight, 1,2 % or less of carbon and 10,5 % or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

- 0,3 % or more of aluminium,

- 0,0008 % or more of boron,

- 0,3 % or more of chromium,

- 0,3 % or more of cobalt,

- 0,4 % or more of copper,

- 0,4 % or more of lead,

- 1,65 % or more of manganese,

- 0,08 % or more of molybdenum,

- 0,3 % or more of nickel,

- 0,06 % or more of niobium,

- 0,6 % or more of silicon,

- 0,05 % or more of titanium,

- 0,3 % or more of tungsten (wolfram),

- 0,1 % or more of vanadium,

- 0,05 % or more of zirconium,

- 0,1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

- coils of successively superimposed layers, or

- straight lengths, which if of a thickness less than 4,75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4,75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. 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 73.01 or 73.02.

(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 73.04.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, separately or together:

- 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 72.02, 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.

Heading No | HS Code | Description |

I.PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

72.01 | | Pig iron and spiegeleisen in pigs, blocks or other primary forms: |

7201.10 | — Non-alloy pig iron containing by weight 0,5 % or less of phosphorus |

7201.20 | — Non-alloy pig iron containing by weight more than 0,5 % of phosphorus |

7201.30 | — Alloy pig iron |

7201.40 | — Spiegeleisen |

72.02 | | Ferro-alloys: |

| — Ferro-manganese: |

7202.11 | — — Containing by weight more than 2 % of carbon |

7202.19 | — — Other |

| — Ferro-silicon: |

7202.21 | — — Containing by weight more than 55 % of silicon |

7202.29 | — — Other |

7202.30 | — Ferro-silico-manganese |

| — Ferro-chromium: |

7202.41 | — — Containing by weight more than 4 % of carbon |

7202.49 | — — Other |

7202.50 | — Ferro-silico-chromium |

7202.60 | — Ferro-nickel |

7202.70 | — Ferro-molybdenum |

7202.80 | — Ferro-tungsten and ferro-silico-tungsten |

| — Other: |

7202.91 | — — Ferro-titanium and ferro-silico-titanium |

7202.92 | — — Ferro-vanadium |

7202.93 | — — Ferro-niobium |

7202.99 | — — Other |

72.03 | | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms: |

7203.10 | — Ferrous products obtained by direct reduction of iron ore |

7203.90 | — Other |

72.04 | | Ferrous waste and scrap; remelting scrap ingots of iron or steel: |

7204.10 | — Waste and scrap of cast iron |

| — Waste and scrap of alloy steel: |

7204.21 | — — Of stainless steel |

7204.29 | — — Other |

7204.30 | — Waste and scrap of tinned iron or steel |

| — Other waste and scrap: |

7204.41 | — — Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles |

7204.49 | — — Other |

7204.50 | — Remelting scrap ingots |

72.05 | | Granules and powders, of pig iron, spiegeleisen, iron or steel: |

7205.10 | — Granules |

| — Powders: |

7205.21 | — — Of alloy steel |

7205.29 | — — Other |

II.IRON AND NON-ALLOY STEEL

72.06 | | Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading No 72.03): |

7206.10 | — Ingots |

7206.90 | — Other |

72.07 | | Semi-finished products of iron or non-alloy steel: |

| — Containing by weight less than 0,25 % of carbon: |

7207.11 | — — Of rectangular (including square) cross-section, the width measuring less than twice the thickness |

7207.12 | — — Other, of rectangular (other than square) cross-section |

7207.19 | — — Other |

7207.20 | — Containing by weight 0,25 % or more of carbon |

72.08 | | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated: |

| — In coils, not further worked than hot-rolled, of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: |

7208.11 | — — Of a thickness exceeding 10 mm |

7208.12 | — — Of a thickness of 4,75 mm or more but not exceeding 10 mm |

7208.13 | — — Of a thickness of 3 mm or more but less than 4,75 mm |

7208.14 | — — Of a thickness of less than 3 mm |

| — Other, in coils, not further worked than hot-rolled: |

7208.21 | — — Of a thickness exceeding 10 mm |

7208.22 | — — Of a thickness of 4,75 mm or more but not exceeding 10 mm |

7208.23 | — — Of a thickness of 3 mm or more but less than 4,75 mm |

7208.24 | — — Of a thickness of less than 3 mm |

| — Not in coils, not further worked than hot-rolled, of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: |

7208.31 | — — Rolled on four faces or in a closed box pass, of a width not exceeding 1250 mm and of a thickness of not less than 4 mm, without patterns in relief |

7208.32 | — — Other, of a thickness exceeding 10 mm |

7208.33 | — — Other, of a thickness of 4,75 mm or more but not exceeding 10 mm |

7208.34 | — — Other, of a thickness of 3 mm or more but less than 4,75 mm |

7208.35 | — — Other, of a thickness of less than 3 mm |

| — Other, not in coils, not further worked than hot-rolled: |

7208.41 | — — Rolled on four faces or in a closed box pass, of a width not exceeding 1250 mm and of a thickness of not less than 4 mm, without patterns in relief |

7208.42 | — — Other, of a thickness exceeding 10 mm |

7208.43 | — — Other, of a thickness of 4,75 mm or more but not exceeding 10 mm |

7208.44 | — — Other, of a thickness of 3 mm or more but less than 4,75 mm |

7208.45 | — — Other, of a thickness of less than 3 mm |

7208.90 | — Other |

72.09 | | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated: |

| — In coils, not further worked than cold-rolled (cold-reduced), of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: |

7209.11 | — — Of a thickness of 3 mm or more |

7209.12 | — — Of a thickness exceeding 1 mm but less than 3 mm |

7209.13 | — — Of a thickness of 0,5 mm or more but not exceeding 1 mm |

7209.14 | — — Of a thickness of less than 0,5 mm |

| — Other, in coils, not further worked than cold-rolled (cold reduced): |

7209.21 | — — Of a thickness of 3 mm or more |

7209.22 | — — Of a thickness exceeding 1 mm but less than 3 mm |

7209.23 | — — Of a thickness of 0,5 mm or more but not exceeding 1 mm |

7209.24 | — — Of a thickness of less than 0,5 mm |

| — Not in coils, not further worked than cold-rolled (cold-reduced), of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: |

7209.31 | — — Of a thickness of 3 mm or more |

7209.32 | — — Of a thickness exceeding 1 mm but less than 3 mm |

7209.33 | — — Of a thickness of 0,5 mm or more but not exceeding 1 mm |

7209.34 | — — Of a thickness of less than 0,5 mm |

| — Other, not in coils, not further worked than cold-rolled (cold-reduced): |

7209.41 | — — Of a thickness of 3 mm or more |

7209.42 | — — Of a thickness exceeding 1 mm but less than 3 mm |

7209.43 | — — Of a thickness of 0,5 mm or more but not exceeding 1 mm |

7209.44 | — — Of a thickness of less than 0,5 mm |

7209.90 | — Other |

72.10 | | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated: |

| — Plated or coated with tin: |

7210.11 | — — Of a thickness of 0,5 mm or more |

7210.12 | — — Of a thickness of less than 0,5 mm |

7210.20 | — Plated or coated with lead, including terne-plate |

| — Electrolytically plated or coated with zinc: |

7210.31 | — — Of steel of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa |

7210.39 | — — Other |

| — Otherwise plated or coated with zinc: |

7210.41 | — — Corrugated |

7210.49 | — — Other |

7210.50 | — Plated or coated with chromium oxides or with chromium and chromium oxides |

7210.60 | — Plated or coated with aluminium |

7210.70 | — Painted, varnished or coated with plastics |

7210.90 | — Other |

72.11 | | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated: |

| — Not further worked than hot-rolled, of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: |

7211.11 | — — Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief |

7211.12 | — — Other, of a thickness of 4,75 mm or more |

7211.19 | — — Other |

| — Other, not further worked than hot-rolled: |

7211.21 | — — Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief |

7211.22 | — — Other, of a thickness of 4,75 mm or more |

7211.29 | — — Other |

7211.30 | — Not further worked than cold-rolled (cold-reduced), of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa |

| — Other, not further worked than cold-rolled (cold-reduced): |

7211.41 | — — Containing by weight less than 0,25 % of carbon |

7211.49 | — — Other |

7211.90 | — Other |

72.12 | | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated: |

7212.10 | — Plated or coated with tin |

| — Electrolytically plated or coated with zinc: |

7212.21 | — — Of steel of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa |

7212.29 | — — Other |

7212.30 | — Otherwise plated or coated with zinc |

7212.40 | — Painted, varnished or coated with plastics |

7212.50 | — Otherwise plated or coated |

7212.60 | — Clad |

72.13 | | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel: |

7213.10 | — Containing indentations, ribs, grooves or other deformations produced during the rolling process |

7213.20 | — Of free-cutting steel |

| — Other, containing by weight less than 0,25 % of carbon: |

7213.31 | — — Of circular cross-section measuring less than 14 mm in diameter |

7213.39 | — — Other |

| — Other, containing by weight 0,25 % or more but less than 0,6 % of carbon: |

7213.41 | — — Of circular cross-section measuring less than 14 mm in diameter |

7213.49 | — — Other |

7213.50 | — Other, containing by weight 0,6 % or more of carbon |

72.14 | | Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling: |

7214.10 | — Forged |

7214.20 | — Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling |

7214.30 | — Of free-cutting steel |

7214.40 | — Other, containing by weight less than 0,25 % of carbon |

7214.50 | — Other, containing by weight 0,25 % or more but less than 0,6 % of carbon |

7214.60 | — Other, containing by weight 0,6 % or more of carbon |

72.15 | | Other bars and rods of iron or non-alloy steel: |

7215.10 | — Of free-cutting steel, not further worked than cold-formed or cold-finished |

7215.20 | — Other, not further worked than cold-formed or cold-finished, containing by weight less than 0,25 % of carbon |

7215.30 | — Other, not further worked than cold-formed or cold-finished, containing by weight 0,25 % or more but less than 0,6 % of carbon |

7215.40 | — Other, not further worked than cold-formed or cold-finished, containing by weight 0,6 % or more of carbon |

7215.90 | — Other |

72.16 | | Angles, shapes and sections of iron or non-alloy steel: |

7216.10 | — U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm |

| — L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm: |

7216.21 | — — L sections |

7216.22 | — — T sections |

| — U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more: |

7216.31 | — — U sections |

7216.32 | — — I sections |

7216.33 | — — H sections |

7216.40 | — L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more |

7216.50 | — Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded |

7216.60 | — Angles, shapes and sections, not further worked than cold-formed or cold finished |

7216.90 | — Other |

72.17 | | Wire of iron or non-alloy steel: |

| — Containing by weight less than 0,25 % of carbon: |

7217.11 | — — Not plated or coated, whether or not polished |

7217.12 | — — Plated or coated with zinc |

7217.13 | — — Plated or coated with other base metals |

7217.19 | — — Other |

| — Containing by weight 0,25 % or more but less than 0,6 % of carbon: |

7217.21 | — — Not plated or coated, whether or not polished |

7217.22 | — — Plated or coated with zinc |

7217.23 | — — Plated or coated with other base metals |

7217.29 | — — Other |

| — Containing by weight 0,6 % or more of carbon: |

7217.31 | — — Not plated or coated, whether or not polished |

7217.32 | — — Plated or coated with zinc |

7217.33 | — — Plated or coated with other base metals |

7217.39 | — — Other |

III.STAINLESS STEEL

72.18 | | Stainless steel in ingots or other primary forms; semi-finished products of stainless steel: |

7218.10 | — Ingots and other primary forms |

7218.90 | — Other |

72.19 | | Flat-rolled products of stainless steel, of a width of 600 mm or more: |

| — Not further worked than hot-rolled, in coils: |

7219.11 | — — Of a thickness exceeding 10 mm |

7219.12 | — — Of a thickness of 4,75 mm or more but not exceeding 10 mm |

7219.13 | — — Of a thickness of 3 mm or more but less than 4,75 mm |

7219.14 | — — Of a thickness of less than 3 mm |

| — Not further worked than hot-rolled, not in coils: |

7219.21 | — — Of a thickness exceeding 10 mm |

7219.22 | — — Of a thickness of 4,75 mm or more but not exceeding 10 mm |

7219.23 | — — Of a thickness of 3 mm or more but less than 4,75 mm |

7219.24 | — — Of a thickness of less than 3 mm |

| — Not further worked than cold-rolled (cold-reduced): |

7219.31 | — — Of a thickness of 4,75 mm or more |

7219.32 | — — Of a thickness of 3 mm or more but less than 4,75 mm |

7219.33 | — — Of a thickness exceeding 1 mm but less than 3 mm |

7219.34 | — — Of a thickness of 0,5 mm or more but not exceeding 1 mm |

7219.35 | — — Of a thickness of less than 0,5 mm |

7219.90 | — Other |

72.20 | | Flat-rolled products of stainless steel, of a width of less than 600 mm: |

| — Not further worked than hot-rolled: |

7220.11 | — — Of a thickness of 4,75 mm or more |

7220.12 | — — Of a thickness of less than 4,75 mm |

7220.20 | — Not further worked than cold-rolled (cold-reduced) |

7220.90 | — Other |

72.21 | 7221.00 | Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel |

72.22 | | Other bars and rods of stainless steel; angles, shapes and sections of stainless steel: |

7222.10 | — Bars and rods, not further worked than hot-rolled, hot-drawn or extruded |

7222.20 | — Bars and rods, not further worked than cold-formed or cold-finished |

7222.30 | — Other bars and rods |

7222.40 | — Angles, shapes and sections |

72.23 | 7223.00 | Wire of stainless steel |

IV.OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL

72.24 | | Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel: |

7224.10 | — Ingots and other primary forms |

7224.90 | — Other |

72.25 | | Flat-rolled products of other alloy steel, of a width of 600 mm or more: |

7225.10 | — Of silicon-electrical steel |

7225.20 | — Of high speed steel |

7225.30 | — Other, not further worked than hot-rolled, in coils |

7225.40 | — Other, not further worked than hot-rolled, not in coils |

7225.50 | — Other, not further worked than cold-rolled (cold-reduced) |

7225.90 | — Other |

72.26 | | Flat-rolled products of other alloy steel, of a width of less than 600 mm: |

7226.10 | — Of silicon-electrical steel |

7226.20 | — Of high-speed steel |

| — Other: |

7226.91 | — — Not further worked than hot-rolled |

7226.92 | — — Not further worked than cold-rolled (cold-reduced) |

7226.99 | — — Other |

72.27 | | Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel: |

7227.10 | — Of high-speed steel |

7227.20 | — Of silico-manganese steel |

7227.90 | — Other |

72.28 | | Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel: |

7228.10 | — Bars and rods, of high-speed steel |

7228.20 | — Bars and rods, of silico-manganese steel |

7228.30 | — Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded |

7228.40 | — Other bars and rods, not further worked than forged |

7228.50 | — Other bars and rods, not further worked than cold-formed or cold-finished |

7228.60 | — Other bars and rods |

7228.70 | — Angles, shapes and sections |

7228.80 | — Hollow drill bars and rods |

72.29 | | Wire of other alloy steel: |

7229.10 | — Of high-speed steel |

7229.20 | — Of silico-manganese steel |

7229.90 | — Other |

CHAPTER 73

ARTICLES OF IRON OR STEEL

Notes

1. In this Chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by weight overeach 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 nocross-sectional dimension exceeds 16 mm.

Heading No | HS Code | Description |

73.01 | | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel: |

7301.10 | — Sheet piling |

7301.20 | — Angles, shapes and sections |

73.02 | | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails: |

7302.10 | — Rails |

7302.20 | — Sleepers (cross-ties) |

7302.30 | — Switch blades, crossing frogs, point rods and other crossing pieces |

7302.40 | — Fish-plates and sole plates |

7302.90 | — Other |

73.03 | 7303.00 | Tubes, pipes and hollow profiles, of cast iron |

73.04 | | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: |

7304.10 | — Line pipe of a kind used for oil or gas pipelines |

7304.20 | — Casing, tubing and drill pipe, of a kind used in drilling for oil or gas |

| — Other, of circular cross-section, of iron or non-alloy steel: |

7304.31 | — — Cold-drawn or cold-rolled (cold-reduced) |

7304.39 | — — Other |

| — Other, of circular cross-section, of stainless steel: |

7304.41 | — — Cold-drawn or cold-rolled (cold-reduced) |

7304.49 | — — Other |

| — Other, of circular cross-section, of other alloy steel: |

7304.51 | — — Cold-drawn or cold-rolled (cold-reduced) |

7304.59 | — — Other |

7304.90 | — Other |

73.05 | | Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel: |

| — Line pipe of a kind used for oil or gas pipelines: |

7305.11 | — — Longitudinally submerged arc welded |

7305.12 | — — Other, longitudinally welded |

7305.19 | — — Other |

7305.20 | — Casing of a kind used in drilling for oil or gas |

| — Other, welded: |

7305.31 | — — Longitudinally welded |

7305.39 | — — Other |

7305.90 | — Other |

73.06 | | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel: |

7306.10 | — Line pipe of a kind used for oil or gas pipelines |

7306.20 | — Casing and tubing of a kind used in drilling for oil or gas |

7306.30 | — Other, welded, of circular cross-section, of iron or non-alloy steel |

7306.40 | — Other, welded, of circular cross-section, of stainless steel |

7306.50 | — Other, welded, of circular cross-section, of other alloy steel |

7306.60 | — Other, welded, of non-circular cross-section |

7306.90 | — Other |

73.07 | | Tube or pipe fittings (for example couplings, elbows, sleeves), of iron or steel: |

| — Cast fittings: |

7307.11 | — — Of non-malleable cast iron |

7307.19 | — — Other |

| — Other, of stainless steel: |

7307.21 | — — Flanges |

7307.22 | — — Threaded elbows, bends and sleeves |

7307.23 | — — Butt welding fittings |

7307.29 | — — Other |

| — Other: |

7307.91 | — — Flanges |

7307.92 | — — Threaded elbows, bends and sleeves |

7307.93 | — — Butt welding fittings |

7307.99 | — — Other |

73.08 | | Structures (excluding prefabricated buildings of heading No 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: |

7308.10 | — Bridges and bridge-sections |

7308.20 | — Towers and lattice masts |

7308.30 | — Doors, windows and their frames and thresholds for doors |

7308.40 | — Props and similar equipment for scaffolding, shuttering or pit-propping |

7308.90 | — Other |

73.09 | 7309.00 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |

73.10 | | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment: |

7310.10 | — Of a capacity of 50 litres or more |

| — Of a capacity of less than 50 litres: |

7310.21 | — — Cans which are to be closed by soldering or crimping |

7310.29 | — — Other |

73.11 | 7311.00 | Containers for compressed or liquefied gas, of iron or steel |

73.12 | | Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated: |

7312.10 | — Stranded wire, ropes and cables |

7312.90 | — Other |

73.13 | 7313.00 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel |

73.14 | | Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel: |

| — Woven products: |

7314.11 | — — Of stainless steel |

7314.19 | — — Other |

7314.20 | — Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more |

7314.30 | — Other grill, netting and fencing, welded at the intersection |

| — Other grill, netting and fencing: |

7314.41 | — — Plated or coated with zinc |

7314.42 | — — Coated with plastics |

7314.49 | — — Other |

7314.50 | — Expanded metal |

73.15 | | Chain and parts thereof, of iron or steel: |

| — Articulated link chain and parts thereof: |

7315.11 | — — Roller chain |

7315.12 | — — Other chain |

7315.19 | — — Parts |

7315.20 | — Skid chain |

| — Other chain: |

7315.81 | — — Stud-link |

7315.82 | — — Other, welded link |

7315.89 | — — Other |

7315.90 | — Other parts |

73.16 | 7316.00 | Anchors, grapnels and parts thereof, of iron or steel |

73.17 | 7317.00 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading No 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper |

73.18 | | Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel: |

| — Threaded articles: |

7318.11 | — — Coach screws |

7318.12 | — — Other wood screws |

7318.13 | — — Screw hooks and screw rings |

7318.14 | — — Self-tapping screws |

7318.15 | — — Other screws and bolts, whether or not with their nuts or washers |

7318.16 | — — Nuts |

7318.19 | — — Other |

| — Non-threaded articles: |

7318.21 | — — Spring washers and other lock washers |

7318.22 | — — Other washers |

7318.23 | — — Rivets |

7318.24 | — — Cotters and cotter-pins |

7318.29 | — — Other |

73.19 | | Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: |

7319.10 | — Sewing, darning or embroidery needles |

7319.20 | — Safety pins |

7319.30 | — Other pins |

7319.90 | — Other |

73.20 | | Springs and leaves for springs, of iron or steel: |

7320.10 | — Leaf-springs and leaves therefor |

7320.20 | — Helical springs |

7320.90 | — Other |

73.21 | | Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel: |

| — Cooking appliances and plate warmers: |

7321.11 | — — For gas fuel or for both gas and other fuels |

7321.12 | — — For liquid fuel |

7321.13 | — — For solid fuel |

| — Other appliances: |

7321.81 | — — For gas fuel or for both gas and other fuels |

7321.82 | — — For liquid fuel |

7321.83 | — — For solid fuel |

7321.90 | — Parts |

73.22 | | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel: |

| — Radiators and parts thereof: |

7322.11 | — — Of cast iron |

7322.19 | — — Other |

7322.90 | — Other |

73.23 | | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: |

7323.10 | — Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like |

| — Other: |

7323.91 | — — Of cast iron, not enamelled |

7323.92 | — — Of cast iron, enamelled |

7323.93 | — — Of stainless steel |

7323.94 | — — Of iron (other than cast iron) or steel, enamelled |

7323.99 | — — Other |

73.24 | | Sanitary ware and parts thereof, of iron or steel: |

7324.10 | — Sinks and wash basins, of stainless steel |

| — Baths: |

7324.21 | — — Of cast iron, whether or not enamelled |

7324.29 | — — Other |

7324.90 | — Other, including parts |

73.25 | | Other cast articles of iron or steel: |

7325.10 | — Of non-malleable cast iron |

| — Other: |

7325.91 | — — Grinding balls and similar articles for mills |

7325.99 | — — Other |

73.26 | | Other articles of iron or steel: |

| — Forged or stamped, but not further worked: |

7326.11 | — — Grinding balls and similar articles for mills |

7326.19 | — — Other |

7326.20 | — Articles of iron or steel wire |

7326.90 | — Other |

CHAPTER 74

COPPER AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Refined copper:

Metal containing at least 99,85 % by weight of copper;

or

Metal containing at least 97,5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE

Other elements

Elements | Limiting content % by weight |

| |

Ag | Silver | 0,25 |

As | Arsenic | 0,5 |

Cd | Cadmium | 1,3 |

Cr | Chromium | 1,4 |

Mg | Magnesium | 0,8 |

Pb | Lead | 1,5 |

S | Sulphur | 0,7 |

Sn | Tin | 0,8 |

Te | Tellurium | 0,8 |

Zn | Zinc | 1 |

Zr | Zirconium | 0,3 |

Other elements, each | 0,3 |

(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-sulphurising 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 28.48.

(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 74.03.

(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 beingstraight, 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 74.14, 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 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two oppositesides 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 74.09 and 74.10 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. ubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Copper-zinc base alloys (brasses):

Alloys of copper and zinc, with or without other elements. When other elements are present:

- zinc predominates by weight over each of such other elements,

- any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)), and

- any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).

(b) Copper-tin base alloys (bronzes):

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 % or more the zinc content by weight may exceed that of tin but must be less than 10 %.

(c) Copper-nickel-zinc base alloys (nickel silvers):

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more by weight (see copper-zinc alloys (brasses)).

(d) Copper-nickel base alloys:

Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 % of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

Heading No | HS Code | Description |

74.01 | | Copper mattes; cement copper (precipitated copper): |

7401.10 | — Copper mattes |

7401.20 | — Cement copper (precipitated copper) |

74.02 | 7402.00 | Unrefined copper; copper anodes for electrolytic refining |

74.03 | | Refined copper and copper alloys, unwrought: |

| — Refined copper: |

7403.11 | — — Cathodes and sections of cathodes |

7403.12 | — — Wire-bars |

7403.13 | — — Billets |

7403.19 | — — Other |

| — Copper alloys: |

7403.21 | — — Copper-zinc base alloys (brass) |

7403.22 | — — Copper-tin base alloys (bronze) |

7403.23 | — — Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) |

7403.29 | — — Other copper alloys (other than master alloys of heading No 74.05) |

74.04 | 7404.00 | Copper waste and scrap |

74.05 | 7405.00 | Master alloys of copper |

74.06 | | Copper powders and flakes: |

7406.10 | — Powders of non-lamellar structure |

7406.20 | — Powders of lamellar structure; flakes |

74.07 | | Copper bars, rods and profiles: |

7407.10 | — Of refined copper |

| — Of copper alloys: |

7407.21 | — — Of copper-zinc base alloys (brass) |

7407.22 | — — Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) |

7407.29 | — — Other |

74.08 | | Copper wire: |

| — Of refined copper: |

7408.11 | — — Of which the maximum cross-sectional dimension exceeds 6 mm |

7408.19 | — — Other |

| — Of copper alloys: |

7408.21 | — — Of copper-zinc base alloys (brass) |

7408.22 | — — Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) |

7408.29 | — — Other |

74.09 | | Copper plates, sheets and strip, of a thickness exceeding 0,15 mm: |

| — Of refined copper: |

7409.11 | — — In coils |

7409.19 | — — Other |

| — Of copper-zinc base alloys (brass): |

7409.21 | — — In coils |

7409.29 | — — Other |

| — Of copper-tin base alloys (bronze): |

7409.31 | — — In coils |

7409.39 | — — Other |

7409.40 | — Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) |

7409.90 | — Of other copper alloys |

74.10 | | Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,15 mm: |

| — Not backed: |

7410.11 | — — Of refined copper |

7410.12 | — — Of copper alloys |

| — Backed: |

7410.21 | — — Of refined copper |

7410.22 | — — Of copper alloys |

74.11 | | Copper tubes and pipes: |

7411.10 | — Of refined copper |

| — Of copper alloys: |

7411.21 | — — Of copper-zinc base alloys (brass) |

7411.22 | — — Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) |

7411.29 | — — Other |

74.12 | | Copper tube or pipe fittings (for example, couplings, elbows, sleeves): |

7412.10 | — Of refined copper |

7412.20 | — Of copper alloys |

74.13 | 7413.00 | Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated |

74.14 | | Cloth (including endless bands), grill and netting, of copper wire; expanded metal, of copper: |

7414.10 | — Endless bands, for machinery |

7414.90 | — Other |

74.15 | | Nails, tacks, drawing pins, staples (other than those of heading No 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper: |

7415.10 | — Nails and tacks, drawing pins, staples and similar articles |

| — Other articles, not threaded: |

7415.21 | — — Washers (including spring washers) |

7415.29 | — — Other |

| — Other threaded articles: |

7415.31 | — — Screws for wood |

7415.32 | — — Other screws; bolts and nuts |

7415.39 | — — Other |

74.16 | 7416.00 | Copper springs |

74.17 | 7417.00 | Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper |

74.18 | | Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper: |

7418.10 | — Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like |

7418.20 | — Sanitary ware and parts thereof |

74.19 | | Other articles of copper: |

7419.10 | — Chain and parts thereof |

| — Other: |

7419.91 | — — Cast, moulded, stamped or forged, but not further worked |

7419.99 | — — Other |

CHAPTER 75

NICKEL AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sidesbeing 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. Theexpression 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 beingstraight, 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 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two oppositesides 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 75.06 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Nickel, not alloyed:

Metal containing by weight at least 99 % of nickel plus cobalt, provided that:

(i) the cobalt content by weight does not exceed 1,5 %, and

(ii) the content by weight of any other element does not exceed the limit specified in the following table:

TABLE

Other elements

Elements | Limiting content % by weight |

| |

Fe | Iron | 0,5 |

O | Oxygen | 0,4 |

Other elements, each | 0,3 |

(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 %.

Heading No | HS Code | Description |

75.01 | | Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy: |

7501.10 | — Nickel mattes |

7501.20 | — Nickel oxide sinters and other intermediate products of nickel metallurgy |

75.02 | | Unwrought nickel: |

7502.10 | — Nickel, not alloyed |

7502.20 | — Nickel alloys |

75.03 | 7503.00 | Nickel waste and scrap |

75.04 | 7504.00 | Nickel powders and flakes |

75.05 | | Nickel bars, rods, profiles and wire: |

| — Bars, rods and profiles: |

7505.11 | — — Of nickel, not alloyed |

7505.12 | — — Of nickel alloys |

| — Wire: |

7505.21 | — — Of nickel, not alloyed |

7505.22 | — — Of nickel alloys |

75.06 | | Nickel plates, sheets, strip and foil: |

7506.10 | — Of nickel, not alloyed |

7506.20 | — Of nickel alloys |

75.07 | | Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves): |

| — Tubes and pipes: |

7507.11 | — — Of nickel, not alloyed |

7507.12 | — — Of nickel alloys |

7507.20 | — Tube or pipe fittings |

75.08 | 7508.00 | Other articles of nickel |

CHAPTER 76

ALUMINIUM AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sidesbeing 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 beingstraight, 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 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two oppositesides 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.

Headings Nos 76.06 and 76.07 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings;

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Aluminium, not alloyed:

Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE

Other elements

Element | Limiting content % by weight |

Fe + Si (iron plus silicon) | 1 |

Other elements, each | 0,1 |

(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 %.

Heading No | HS Code | Description |

76.01 | | Unwrought aluminium: |

7601.10 | — Aluminium, not alloyed |

7601.20 | — Aluminium alloys |

76.02 | 7602.00 | Aluminium waste and scrap |

76.03 | | Aluminium powders and flakes: |

7603.10 | — Powders of non-lamellar structure |

7603.20 | — Powders of lamellar structure; flakes |

76.04 | | Aluminium bars, rods and profiles: |

7604.10 | — Of aluminium, not alloyed |

| — Of aluminium alloys: |

7604.21 | — — Hollow profiles |

7604.29 | — — Other |

76.05 | | Aluminium wire: |

| — Of aluminium, not alloyed: |

7605.11 | — — Of which the maximum cross-sectional dimension exceeds 7 mm |

7605.19 | — — Other |

| — Of aluminium alloys: |

7605.21 | — — Of which the maximum cross-sectional dimension exceeds 7 mm |

7605.29 | — — Other |

76.06 | | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm: |

| — Rectangular (including square): |

7606.11 | — — Of aluminium, not alloyed |

7606.12 | — — Of aluminium alloys |

| — Other: |

7606.91 | — — Of aluminium, not alloyed |

7606.92 | — — Of aluminium alloys |

76.07 | | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm: |

| — Not backed: |

7607.11 | — — Rolled but not further worked |

7607.19 | — — Other |

7607.20 | — Backed |

76.08 | | Aluminium tubes and pipes: |

7608.10 | — Of aluminium, not alloyed |

7608.20 | — Of aluminium alloys |

76.09 | 7609.00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) |

76.10 | | Aluminium structures (excluding prefabricated buildings of heading No 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures: |

7610.10 | — Doors, windows and their frames and thresholds for doors |

7610.90 | — Other |

76.11 | 7611.00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |

76.12 | | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment: |

7612.10 | — Collapsible tubular containers |

7612.90 | — Other |

76.13 | 7613.00 | Aluminium containers for compressed or liquefied gas |

76.14 | | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated: |

7614.10 | — With steel core |

7614.90 | — Other |

76.15 | | Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium: |

7615.10 | — Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like |

7615.20 | — Sanitary ware and parts thereof |

76.16 | | Other articles of aluminium: |

7616.10 | — Nails, tacks, staples (other than those of heading No 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles |

7616.90 | — Other |

CHAPTER 78

LEAD AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sidesbeing 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 beingstraight, 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 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two oppositesides 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 78.04 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the expression "refined lead" means:

Metal containing by weight at least 99,9 % of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE

Other elements

Element | Limiting content % by weight |

| |

Ag | Silver | 0,02 |

As | Arsenic | 0,005 |

Bi | Bismuth | 0,05 |

Ca | Calcium | 0,002 |

Cd | Cadmium | 0,002 |

Cu | Copper | 0,08 |

Fe | Iron | 0,002 |

S | Sulphur | 0,002 |

Sb | Antimony | 0,005 |

Sn | Tin | 0,005 |

Zn | Zinc | 0,002 |

Other (for example Te), each | 0,001 |

Heading No | HS Code | Description |

78.01 | | Unwrought lead: |

7801.10 | — Refined lead |

| — Other: |

7801.91 | — — Containing by weight antimony as the principal other element |

7801.99 | — — Other |

78.02 | 7802.00 | Lead waste and scrap |

78.03 | 7803.00 | Lead bars, rods, profiles and wire |

78.04 | | Lead plates, sheets, strip and foil; lead powders and flakes: |

| — Plates, sheets, strip and foil: |

7804.11 | — — Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0,2 mm |

7804.19 | — — Other |

7804.20 | — Powders and flakes |

78.05 | 7805.00 | Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) |

78.06 | 7806.00 | Other articles of lead |

CHAPTER 79

ZINC AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sidesbeing 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 beingstraight, 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 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two oppositesides 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 79.05 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Zinc, not alloyed:

Metal containing by weight at least 97,5 % of zinc.

(b) Zinc alloys:

Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2,5 %.

(c) Zinc dust:

Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80 % by weight of the particles pass through a sieve with 63 μm (microns) mesh. It must contain at least 85 % by weight of metallic zinc.

Heading No | HS Code | Description |

79.01 | | Unwrought zinc: |

| — Zinc, not alloyed: |

7901.11 | — — Containing by weight 99,99 % or more of zinc |

7901.12 | — — Containing by weight less than 99,99 % of zinc |

7901.20 | — Zinc alloys |

79.02 | 7902.00 | Zinc waste and scrap |

79.03 | | Zinc dust, powders and flakes: |

7903.10 | — Zinc dust |

7903.90 | — Other |

79.04 | 7904.00 | Zinc bars, rods, profiles and wire |

79.05 | 7905.00 | Zinc plates, sheets, strip and foil |

79.06 | 7906.00 | Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) |

79.07 | | Other articles of zinc: |

7907.10 | — Gutters, roof capping, skylight frames and other fabricated building components |

7907.90 | — Other |

CHAPTER 80

TIN AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods:

Rolled, extruded, drawn or forged products, not in coils which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sidesbeing 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 beingstraight, 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 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two oppositesides 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.

Headings Nos 80.04 and 80.05 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Tin, not alloyed:

Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:

TABLE

Other elements

Element | Limiting content % by weight |

| |

Bi | Bismuth | 0,1 |

Cu | Copper | 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.

Heading No | HS Code | Description |

80.01 | | Unwrought tin: |

8001.10 | — Tin, not alloyed |

8001.20 | — Tin alloys |

80.02 | 8002.00 | Tin waste and scrap |

80.03 | 8003.00 | Tin bars, rods, profiles and wire |

80.04 | 8004.00 | Tin plates, sheets and strip, of a thickness exceeding 0,2 mm |

80.05 | | Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0,2 mm; tin powders and flakes: |

8005.10 | — Foil |

8005.20 | — Powders and flakes |

80.06 | 8006.00 | Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) |

80.07 | 8007.00 | Other articles of tin |

CHAPTER 81

OTHER BASE METALS; CERMETS; ARTICLES THEREOF

Subheading Note

1. Note 1 to Chapter 74, defining "bars and rods", "profiles", "wire" and "plates, sheets, strip and foil" applies mutatis mutandis to this Chapter.

Heading No | HS Code | Description |

81.01 | | Tungsten (wolfram) and articles thereof, including waste and scrap: |

8101.10 | — Powders |

| — Other: |

8101.91 | — — Unwrought tungsten, including bars and rods obtained simply by sintering; waste and scrap |

8101.92 | — — Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil |

8101.93 | — — Wire |

8101.99 | — — Other |

81.02 | | Molybdenum and articles thereof, including waste and scrap: |

8102.10 | — Powders |

| — Other: |

8102.91 | — — Unwrought molybdenum, including bars and rods obtained simply by sintering; waste and scrap |

8102.92 | — — Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil |

8102.93 | — — Wire |

8102.99 | — — Other |

81.03 | | Tantalum and articles thereof, including waste and scrap: |

8103.10 | — Unwrought tantalum, including bars and rods obtained simply by sintering; waste and scrap; powders |

8103.90 | — Other |

81.04 | | Magnesium and articles thereof, including waste and scrap: |

| — Unwrought magnesium: |

8104.11 | — — Containing at least 99,8 % by weight of magnesium |

8104.19 | — — Other |

8104.20 | — Waste and scrap |

8104.30 | — Raspings, turnings and granules, graded according to size; powders |

8104.90 | — Other |

81.05 | | Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap: |

8105.10 | — Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; waste and scrap; powders |

8105.90 | — Other |

81.06 | 8106.00 | Bismuth and articles thereof, including waste and scrap |

81.07 | | Cadmium and articles thereof, including waste and scrap: |

8107.10 | — Unwrought cadmium; waste and scrap; powders |

8107.90 | — Other |

81.08 | | Titanium and articles thereof, including waste and scrap: |

8108.10 | — Unwrought titanium; waste and scrap; powders |

8108.90 | — Other |

81.09 | | Zirconium and articles thereof, including waste and scrap: |

8109.10 | — Unwrought zirconium; waste and scrap; powders |

8109.90 | — Other |

81.10 | 8110.00 | Antimony and articles thereof, including waste and scrap |

81.11 | 8111.00 | Manganese and articles thereof, including waste and scrap |

81.12 | | Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap: |

| — Beryllium: |

8112.11 | — — Unwrought; waste and scrap; powders |

8112.19 | — — Other |

8112.20 | — Chromium |

8112.30 | — Germanium |

8112.40 | — Vanadium |

| — Other: |

8112.91 | — — Unwrought; waste and scrap; powders |

8112.99 | — — Other |

81.13 | 8113.00 | Cermets and articles thereof, including waste and scrap |

CHAPTER 82

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

Notes

1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading No 82.09, 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 84.66). 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 85.10.

3. Sets consisting of one or more knives of heading No 82.11 and at least an equal number of articles of heading No 82.15 are to be classified in heading No 82.15.

Heading No | HS Code | Description |

82.01 | | Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: |

8201.10 | — Spades and shovels |

8201.20 | — Forks |

8201.30 | — Mattocks, picks, hoes and rakes |

8201.40 | — Axes, bill hooks and similar hewing tools |

8201.50 | — One-handed secateurs (including poultry shears) |

8201.60 | — Hedge shears, two-handed pruning shears and similar two-handed shears |

8201.90 | — Other hand tools of a kind used in agriculture, horticulture or forestry |

82.02 | | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades): |

8202.10 | — Hand saws |

8202.20 | — Band saw blades |

| — Circular saw blades (including slitting or slotting saw blades): |

8202.31 | — — With working part of steel |

8202.32 | — — With working part of other materials |

8202.40 | — Chain saw blades |

| — Other saw blades: |

8202.91 | — — Straight saw blades, for working metal |

8202.99 | — — Other |

82.03 | | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools: |

8203.10 | — Files, rasps and similar tools |

8203.20 | — Pliers (including cutting pliers), pincers, tweezers and similar tools |

8203.30 | — Metal cutting shears and similar tools |

8203.40 | — Pipe-cutters, bolt croppers, perforating punches and similar tools |

82.04 | | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles: |

| — Hand-operated spanners and wrenches: |

8204.11 | — — Non-adjustable |

8204.12 | — — Adjustable |

8204.20 | — Interchangeable spanner sockets, with or without handles |

82.05 | | Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks: |

8205.10 | — Drilling, threading or tapping tools |

8205.20 | — Hammers and sledge hammers |

8205.30 | — Planes, chisels, gouges and similar cutting tools for working wood |

8205.40 | — Screwdrivers |

| — Other hand tools (including glaziers' diamonds): |

8205.51 | — — Household tools |

8205.59 | — — Other |

8205.60 | — Blow lamps |

8205.70 | — Vices, clamps and the like |

8205.80 | — Anvils; portable forges; hand or pedal-operated grinding wheels with frameworks |

8205.90 | — Sets of articles of two or more of the foregoing subheadings |

82.06 | 8206.00 | Tools of two or more of headings Nos 82.02 to 82.05, put up in sets for retail sale |

82.07 | | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools: |

| — Rock drilling or earth boring tools: |

8207.11 | — — With working part of sintered metal carbide or cermets |

8207.12 | — — With working part of other material |

8207.20 | — Dies for drawing or extruding metal |

8207.30 | — Tools for pressing, stamping or punching |

8207.40 | — Tools for tapping or threading |

8207.50 | — Tools for drilling, other than for rock drilling |

8207.60 | — Tools for boring or broaching |

8207.70 | — Tools for milling |

8207.80 | — Tools for turning |

8207.90 | — Other interchangeable tools |

82.08 | | Knives and cutting blades, for machines or for mechanical appliances: |

8208.10 | — For metal working |

8208.20 | — For wood working |

8208.30 | — For kitchen appliances or for machines used by the food industry |

8208.40 | — For agricultural, horticultural or forestry machines |

8208.90 | — Other |

82.09 | 8209.00 | Plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets |

82.10 | 8210.00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink |

82.11 | | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 82.08, and blades therefor: |

8211.10 | — Sets of assorted articles |

| — Other: |

8211.91 | — — Table knives having fixed blades |

8211.92 | — — Other knives having fixed blades |

8211.93 | — — Knives having other than fixed blades |

8211.94 | — — Blades |

82.12 | | Razors and razor blades (including razor blade blanks in strips): |

8212.10 | — Razors |

8212.20 | — Safety razor blades, including razor blade blanks in strips |

8212.90 | — Other parts |

82.13 | 8213.00 | Scissors, tailors' shears and similar shears, and blades therefor |

82.14 | | Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files): |

8214.10 | — Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor |

8214.20 | — Manicure or pedicure sets and instruments (including nail files) |

8214.90 | — Other |

82.15 | | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware: |

8215.10 | — Sets of assorted articles containing at least one article plated with precious metal |

8215.20 | — Other sets of assorted articles |

| — Other: |

8215.91 | — — Plated with precious metal |

8215.99 | — — Other |

CHAPTER 83

MISCELLANEOUS ARTICLES OF BASE METAL

Notes

1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading No 73.12, 73.15, 73.17, 73.18 or 73.20, 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 83.02 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.

Heading No | HS Code | Description |

83.01 | | Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal: |

8301.10 | — Padlocks |

8301.20 | — Locks of a kind used for motor vehicles |

8301.30 | — Locks of a kind used for furniture |

8301.40 | — Other locks |

8301.50 | — Clasps and frames with clasps, incorporating locks |

8301.60 | — Parts |

8301.70 | — Keys presented separately |

83.02 | | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal: |

8302.10 | — Hinges |

8302.20 | — Castors |

8302.30 | — Other mountings, fittings and similar articles suitable for motor vehicles |

| — Other mountings, fittings and similar articles: |

8302.41 | — — Suitable for buildings |

8302.42 | — — Other, suitable for furniture |

8302.49 | — — Other |

8302.50 | — Hat-racks, hat-pegs, brackets and similar fixtures |

8302.60 | — Automatic door closers |

83.03 | 8303.00 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal |

83.04 | 8304.00 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading No 94.03 |

83.05 | | Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal: |

8305.10 | — Fittings for loose-leaf binders or files |

8305.20 | — Staples in strips |

8305.90 | — Other, including parts |

83.06 | | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal: |

8306.10 | — Bells, gongs and the like |

| — Statuettes and other ornaments: |

8306.21 | — — Plated with precious metal |

8306.29 | — — Other |

8306.30 | — Photograph, picture or similar frames; mirrors |

83.07 | | Flexible tubing of base metal, with or without fittings: |

8307.10 | — Of iron or steel |

8307.90 | — Of other base metal |

83.08 | | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles, tubular or bifurcated rivets, of base metal; beads and spangles of base metal: |

8308.10 | — Hooks, eyes and eyelets |

8308.20 | — Tubular or bifurcated rivets |

8308.90 | — Other, including parts |

83.09 | | Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal: |

8309.10 | — Crown corks |

8309.90 | — Other |

83.10 | 8310.00 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading No 94.05 |

83.11 | | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying: |

8311.10 | — Coated electrodes of base metal, for electric arc-welding |

8311.20 | — Cored wire of base metal, for electric arc-welding |

8311.30 | — Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame |

8311.90 | — Other, including parts |

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

Notes

1. This Section does not cover:

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading No 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No 40.16);

(b) Articles of leather or of composition leather (heading No 42.04) or of furskin (heading No 43.03), 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 59.10) or other articles of textile material for technical uses (heading No 59.11);

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of heading Nos 71.02 to 71.04, or articles wholly of such stones of heading No 71.16, except unmounted worked sapphires and diamonds for styli (heading No 85.22);

(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 73.04);

(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 82.07 or brushes of a kind used as parts of machines of heading No 96.03; 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 68.04 or 69.09); 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 84.84, 85.44, 85.45, 85.46 or 85.47) 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 84.85 and 85.48) are in all cases to be classified in their respective headings.

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No 84.79 or 85.43) 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 85.17 and 85.25 to 85.28 are to be classified in heading No 85.17.

(c) All other parts are to be classified in heading No 84.85 or 85.48.

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 Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

5. For the purposes of these notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

CHAPTER 84

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

Notes

1. This Chapter does not cover:

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69);

(c) Laboratory glassware (heading No 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No 70.19 or 70.20);

(d) Articles of heading No 73.21 or 73.22 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 85.08 or electro-mechanical domestic appliances of heading No 85.09; or

(f) Hand-operated mechanical floor sweepers, not motorised (heading No 96.03).

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 headings Nos 84.01 to 84.24 and at the same time to a description within one or other of the headings Nos 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter.

Heading No 84.19 does not, however, cover:

(a) Germination plant, incubators or brooders (heading No 84.36);

(b) Grain dampening machines (heading No 84.37);

(c) Diffusing apparatus for sugar juice extraction (heading No 84.38);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No 84.51); or

(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading No 84.22 does not cover:

(a) Sewing machines for closing bags or similar containers (heading No 84.52); or

(b) Office machinery of heading No 84.72.

3. A machine-tool for working any material which answers to a description within heading No 84.56 and at the same time to a description in heading No 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified within heading No 84.56.

4. Heading No 84.57 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 84.71, 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 84.71.

Heading No 84.71 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 84.82 applies inter alia to polished steel balls, the maximum and minimum diameters of which do not differfrom 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 73.26.

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 classifiedin heading No 84.79. Heading No 84.79 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 note

1. 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.

Heading No | HS Code | Description |

84.01 | | Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation: |

8401.10 | — Nuclear reactors |

8401.20 | — Machinery and apparatus for isotopic separation, and parts thereof |

8401.30 | — Fuel elements (cartridges), non-irradiated |

8401.40 | — Parts of nuclear reactors |

84.02 | | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers: |

| — Steam or other vapour generating boilers: |

8402.11 | — — Watertube boilers with a steam production exceeding 45 t per hour |

8402.12 | — — Watertube boilers with a steam production not exceeding 45 t per hour |

8402.19 | — — Other vapour generating boilers, including hybrid boilers |

8402.20 | — Super-heated water boilers |

8402.90 | — Parts |

84.03 | | Central heating boilers other than those of heading No 84.02: |

8403.10 | — Boilers |

8403.90 | — Parts |

84.04 | | Auxiliary plant for use with boilers of heading No 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units: |

8404.10 | — Auxiliary plant for use with boilers of heading No 84.02 or 84.03 |

8404.20 | — Condensers for steam or other vapour power units |

8404.90 | — Parts |

84.05 | | Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers: |

8405.10 | — Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers |

8405.90 | — Parts |

84.06 | | Steam turbines and other vapour turbines: |

| — Turbines: |

8406.11 | — — For marine propulsion |

8406.19 | — — Other |

8406.90 | — Parts |

84.07 | | Spark-ignition reciprocating or rotary internal combustion piston engines: |

8407.10 | — Aircraft engines |

| — Marine propulsion engines: |

8407.21 | — — Outboard motors |

8407.29 | — — Other |

| — Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: |

8407.31 | — — Of a cylinder capacity not exceeding 50 cc |

8407.32 | — — Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc |

8407.33 | — — Of a cylinder capacity exceeding 250 cc but not exceeding 1000 cc |

8407.34 | — — Of a cylinder capacity exceeding 1000 cc |

8407.90 | — Other engines |

84.08 | | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines): |

8408.10 | — Marine propulsion engines |

8408.20 | — Engines of a kind used for the propulsion of vehicles of Chapter 87 |

8408.90 | — Other engines |

84.09 | | Parts suitable for use solely or principally with the engines of heading No 84.07 or 84.08: |

8409.10 | — For aircraft engines |

| — Other: |

8409.91 | — — Suitable for use solely or principally with spark-ignition internal combustion piston engines |

8409.99 | — — Other |

84.10 | | Hydraulic turbines, water wheels, and regulators therefor: |

| — Hydraulic turbines and water wheels: |

8410.11 | — — Of a power not exceeding 1000 kW |

8410.12 | — — Of a power exceeding 1000 kW but not exceeding 10000 kW |

8410.13 | — — Of a power exceeding 10000 kW |

8410.90 | — Parts, including regulators |

84.11 | | Turbo-jets, turbo-propellers and other gas turbines: |

| — Turbo-jets: |

8411.11 | — — Of a thrust not exceeding 25 kN |

8411.12 | — — Of a thrust exceeding 25 kN |

| — Turbo-propellers: |

8411.21 | — — Of a power not exceeding 1100 kW |

8411.22 | — — Of a power exceeding 1100 kW |

| — Other gas turbines: |

8411.81 | — — Of a power not exceeding 5000 kW |

8411.82 | — — Of a power exceeding 5000 kW |

| — Parts: |

8411.91 | — — Of turbo-jets or turbo-propellers |

8411.99 | — — Other |

84.12 | | Other engines and motors: |

8412.10 | — Reaction engines other than turbo-jets |

| — Hydraulic power engines and motors: |

8412.21 | — — Linear acting (cylinders) |

8412.29 | — — Other |

| — Pneumatic power engines and motors: |

8412.31 | — — Linear acting (cylinders) |

8412.39 | — — Other |

8412.80 | — Other |

8412.90 | — Parts |

84.13 | | Pumps for liquids, whether or not fitted with a measuring device; liquid elevators: |

| — Pumps fitted or designed to be fitted with a measuring device: |

8413.11 | — — Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages |

8413.19 | — — Other |

8413.20 | — Hand pumps, other than those of subheading 8413.11 or 8413.19 |

8413.30 | — Fuel, lubricating or cooling medium pumps for internal combustion piston engines |

8413.40 | — Concrete pumps |

8413.50 | — Other reciprocating positive displacement pumps |

8413.60 | — Other rotary positive displacement pumps |

8413.70 | — Other centrifugal pumps |

| — Other pumps; liquid elevators: |

8413.81 | — — Pumps |

8413.82 | — — Liquid elevators |

| — Parts: |

8413.91 | — — Of pumps |

8413.92 | — — Of liquid elevators |

84.14 | | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters: |

8414.10 | — Vacuum pumps |

8414.20 | — Hand- or foot-operated air pumps |

8414.30 | — Compressors of a kind used in refrigerating equipment |

8414.40 | — Air compressors mounted on a wheeled chassis for towing |

| — Fans: |

8414.51 | — — Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W |

8414.59 | — — Other |

8414.60 | — Hoods having a maximum horizontal side not exceeding 120 cm |

8414.80 | — Other |

8414.90 | — Parts |

84.15 | | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated: |

8415.10 | — Window or wall types, self-contained |

| — Other: |

8415.81 | — — Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle |

8415.82 | — — Other, incorporating a refrigerating unit |

8415.83 | — — Not incorporating a refrigerating unit |

8415.90 | — Parts |

84.16 | | Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances: |

8416.10 | — Furnace burners for liquid fuel |

8416.20 | — Other furnace burners, including combination burners |

8416.30 | — Mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances |

8416.90 | — Parts |

84.17 | | Industrial or laboratory furnaces and ovens, including incinerators, non-electric: |

8417.10 | — Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals |

8417.20 | — Bakery ovens, including biscuit ovens: |

8417.80 | — Other |

8417.90 | — Parts |

84.18 | | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 84.15: |

8418.10 | — Combined refrigerator-freezers, fitted with separate external doors |

| — Refrigerators, household type: |

8418.21 | — — Compression-type |

8418.22 | — — Absorption-type, electrical |

8418.29 | — — Other |

8418.30 | — Freezers of the chest type, not exceeding 800 litres capacity |

8418.40 | — Freezers of the upright type, not exceeding 900 litres capacity |

8418.50 | — Refrigerating or freezing display counters, cabinets, show-cases and the like |

| — Other refrigerating or freezing equipment; heat pumps: |

8418.61 | — — Compression type units whose condensers are heat exchangers |

8418.69 | — — Other |

| — Parts: |

8418.91 | — — Furniture designed to receive refrigerating or freezing equipment |

8418.99 | — — Other |

84.19 | | Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric: |

| — Instantaneous or storage water heaters, non-electric: |

8419.11 | — — Instantaneous gas water heaters |

8419.19 | — — Other |

8419.20 | — Medical, surgical or laboratory sterilisers |

| — Dryers: |

8419.31 | — — For agricultural products |

8419.32 | — — For wood, paper pulp, paper or paperboard |

8419.39 | — — Other |

8419.40 | — Distilling or rectifying plant |

8419.50 | — Heat exchange units |

8419.60 | — Machinery for liquefying air or other gases |

| — Other machinery, plant and equipment: |

8419.81 | — — For making hot drinks or for cooking or heating food |

8419.89 | — — Other |

8419.90 | — Parts |

84.20 | | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor: |

8420.10 | — Calendering or other rolling machines |

| — Parts: |

8420.91 | — — Cylinders |

8420.99 | — — Other |

84.21 | | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases: |

| — Centrifuges, including centrifugal dryers: |

8421.11 | — — Cream separators |

8421.12 | — — Clothes-dryers |

8421.19 | — — Other |

| — Filtering or purifying machinery and apparatus for liquids: |

8421.21 | — — For filtering or purifying water |

8421.22 | — — For filtering or purifying beverages other than water |

8421.23 | — — Oil or petrol-filters for internal combustion engines |

8421.29 | — — Other |

| — Filtering or purifying machinery and apparatus for gases: |

8421.31 | — — Intake air filters for internal combustion engines |

8421.39 | — — Other |

| — Parts: |

8421.91 | — — Of centrifuges, including centrifugal dryers |

8421.99 | — — Other |

84.22 | | Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages: |

| — Dish washing machines: |

8422.11 | — — Of the household type |

8422.19 | — — Other |

8422.20 | — Machinery for cleaning or drying bottles or other containers |

8422.30 | — Machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; machinery for aerating beverages |

8422.40 | — Other packing or wrapping machinery |

8422.90 | — Parts |

84.23 | | Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds: |

8423.10 | — Personal weighing machines, including baby scales; household scales |

8423.20 | — Scales for continuous weighing of goods on conveyors |

8423.30 | — Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales |

| — Other weighing machinery: |

8423.81 | — — Having a maximum weighing capacity not exceeding 30 kg |

8423.82 | — — Having a maximum weighing capacity exceeding 30 kg but not exceeding 5000 kg |

8423.89 | — — Other |

8423.90 | — Weighing machine weights of all kinds; parts of weighing machinery |

84.24 | | Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines: |

8424.10 | — Fire extinguishers, whether or not charged |

8424.20 | — Spray guns and similar appliances |

8424.30 | — Steam or sand blasting machines and similar jet projecting machines |

| — Other appliances: |

8424.81 | — — Agricultural or horticultural |

8424.89 | — — Other |

8424.90 | — Parts |