The Contracting Parties to this Convention, established under the auspices of the Customs Cooperation Council,

　 Desiring to facilitate international trade,

　 Desiring to facilitate the collection, comparison and analysis of statistics, in particular those on International trade,

　 Desiring to reduce the expense incurred by redescribing, reclassifying and recoding goods as they move from one classification system to another in the course of international trade and to facilitate the standardization of trade documentation and the transmission of data,

　 Considering that changes in technology and the patterns of international trade require extensive modifications to the Convention on Nomenclature for the Classification of Goods in Customs Tariffs, done at Brussels on 15 December 1950,

　 Considering also that the degree of detail required for Customs and statistical purposes by Governments and trade interests has increased far beyond that provided by the Nomenclature annexed to the above-mentioned Convention,

　 Considering the importance of accurate and comparable data for the purposes of international trade negotiations,

　 Considering that the Harmonized System is intended to be used for the purposes of freight tariffs and transport statistics of the various modes of transport,

　 Considering that the Harmonized System Is intended to be incorporated into commercial commodity description and coding systems to the greatest extent possible,

　 Considering that the Harmonized System is intended to promote as close a correlation as possible between import and export trade Statistics and production statistics,

　 Considering that a close correlation should be maintained between the Harmonized System and the Standard International Trade Classification (SITC) of the United Nations,

　 Considering the desirability of meeting the aforementioned needs through a combined tariff/statistical nomenclature, suitable for use by the various interests concerned with international trade,

　 Considering the importance of ensuring that the Harmonized System is kept up-to-date in the light of changes in technology or in patterns of international trade,

　 Having taken Into consideration the work accomplished in this sphere by the Harmonized System Committee set up by the Customs Co-operation council,

　Considering that while the above-mentioned Nomenclature Convention has proved an effective instrument in the attainment of some of these objectives, the best way to achieve the desired results in this respect is to conclude a new international Convention,

　 Have agreed as follows:

Article 1 Definitions

　 For the purpose of this Convention:

(a) the Harmonized Commodity Description and Coding System, hereinafter referred to as the Harmonized System, means the Nomenclature comprising the headings and subheadings and their related numerical codes, the Section, Chapter and Subheading Notes and the General Rules for the interpretation of the Harmonized System, set out in the Annex to this Convention;

(b) (Customs tariff nomenclature means the nomenclature established under the legislation of a Contracting Party for the purposes of levying duties of Customs on imported goods;

(c) statistical nomenclatures means goods nomenclatures established by a Contracting Party for the collection of data for import and export trade statistics;

(d) combined tariff/statistical nomenclature means a nomenclature, integrating Customs tariff and statistical nomenclatures, legally required by a Contracting Party for the declaration of goods at importation;

(e) the Convention establishing the Council means the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950;

(f) the Council means the Customs Co-operation Council referred to in paragraph (e) above;

(g) the Secretary General means the Secretary General of the Council;

(h) the term ratification means ratification, acceptance or approval.

Article 2 The Annex

　 The Annex to this Convention shall form an integral part thereof, and any reference to the Convention shall include a reference to the Annex.

Article 3 Obligations of Contracting Parties

1. Subject to the exceptions enumerated in Article 4:

(a) Each contracting Party undertakes, except as provided in subparagraph (c) of this paragraph, that from the date on which this Convention enters into force in respect of it, its Customs tariff and statistical nomenclatures shall be in conformity with the Harmonized System. It thus undertakes that, in respect of its customs tariff and statistical nomenclatures:

(i) it shall use all the headings and subheadings of the Harmonized System without addition or modification, together with their related numerical codes;

(ii) it shall apply the General Rules for the interpretation of the Harmonized System and all the Section, Chapter and Subheading Notes, and shall not modify the scope of the Sections, Chapters, headings or subheadings of the Harmonized System; and

(iii) it shall follow the numerical sequence of the Harmonized System;

(b) Each Contracting Party shall also make publicly available its import and export trade statistics in conformity with the six-digit codes of the Harmonized System, or on the initiative of the Contracting Party, beyond that level, to the extent that publication is not precluded for exceptional reasons such as commercial confidentiality or national security;

(c) Nothing in this Article shall require a Contracting Party to use the subheadings of the Harmonized System in its Customs tariff nomenclature provided that it meets the obligations at (a) (i), (a) (ii) and (iii) above in a combined tariff/statistical nomenclature.

2. In complying with the undertakings at paragraph 1 (a) of this Article, each Contracting Party may make such textual adaptations as may be necessary to give effect to the Harmonized System in its domestic law.

3. Nothing in this Article shall prevent a Contracting Party from establishing, in its Customs tariff or statistical nomenclatures, subdivisions classifying goods beyond the level of the Harmonized System, provided that any such subdivision is added and coded at a level beyond that of the six-digit numerical code set out in the Annex to this Convention.

Article 4 Partial application by developing countries

1. Any developing country Contracting Party may delay its application of some or all of the subheadings of the Harmonized System for such period as may be necessary, having regard to its pattern of international trade or its administrative resources.

2. A developing country Contracting Party which elects to apply the Harmonized System partially under the provisions of this Article agrees to make its best efforts towards the application of the full six-digit Harmonized System within five years of the date on which this Convention enters into force in respect of it or within such further period as it may consider necessary having regard to the provisions of paragraph 1 of this Article.

3. A developing country contracting Party which elects to apply the Harmonized System partially under the provisions of this Article shall apply all or none of the two-dash subheadings of any one one-dash subheading or all or none of the one-dash subheadings of any one heading. In such cases of partial application, the sixth digit or the fifth and sixth digits of that part of the Harmonized System code not applied shall be replaced by "0" or "00" respectively.

4. A developing country which elects to apply the Harmonized System partially under the provisions of this Article shall on becoming a Contracting Party notify the Secretary General of those subheadings which it will not apply on the date when this convention enters into force in respect of it and shall also notify the Secretary General of those subheadings which it applies thereafter.

5. Any developing country which elects to apply the Harmonized System partially under the provisions of this Article may on becoming a Contracting Party notify the Secretary General that it formally undertakes to apply the full six-digit Harmonized System within three years of the date when this Convention enters into force in respect of it.

6. Any developing country Contracting Party which partially applies the Harmonized System under the provisions of this Article shall be relieved from its obligations under Article 3 in relation to the subheadings not applied.

Article 5 Technical assistance for developing countries

　 Developed country Contracting Parties shall furnish to developing countries that so request, technical assistance on mutually agreed terms in respect of, inter ails, training of personnel, transposing their existing nomenclatures to the Harmonized System and advice on keeping their Systems so transposed up-to-date with amendments to the Harmonized System or on applying the provisions of this Convention.

Article 6 Harmonized System Committee

1. There shall be established under this Convention a Committee to be known as the Harmonized System Committee, composed of representatives from each of the Contracting Parties.

2. It shall normally meet at feast twice each year.

3. Its meetings shall be convened by the Secretary General and, unless the Contracting Parties otherwise decide, shall be held at the Headquarters of the Council.

4. In the Harmonized System Committee each Contracting Party shall have the right to one vote; nevertheless, for the purposes of this Convention and without prejudice to any future Convention, where a Customs or Economic Union as well as one or more of Its Member States are Contracting Parties such Contracting Parties shall together exercise only one vote. Similarly, where all the Member States of a Customs or Economic Union which is eligible to become a Contracting Party under the provisions of Article 11 (b) become Contracting Parties, they shall together exercise only one vote.

5. The Harmonized System Committee shall elect its own Chairman and one or more Vice-Chairmen.

6. It shall draw up Its own Rules of Procedure by decision taken by not less than two-thirds of the votes attributed to Its members. The Rules of Procedure so drawn up shall be approved by the Council.

7. It shall invite such Intergovernmental or other international organizations as it may consider appropriate to participate as observers in its work.

8. It shall Set up Sub-Committees or working Parties as needed, having regard, in particular, to the provisions of paragraph 1 (a) of Article 7, and it shall determine the membership, voting rights and Rules of Procedure for such Sub-Committees or Working Parties.

Article 7 Functions of the Committee

1. The Harmonized System Committee, having regard to the provisions of Article 8, shall have the following functions:

(a) to propose such amendments to this Convention as may be considered desirable, having regard, in particular, to the needs of users and to changes in technology or in patterns of international trade;

(b) to prepare Explanatory Notes, Classification Opinions or other advice as guides to the interpretation of the Harmonized System;

(c) to prepare recommendations to secure uniformity in the interpretation and application of the Harmonized System;

(d) to collate and circulate information concerning the application of the Harmonized System.

(e) on its own initiative or on request, to furnish information or guidance on any matters concerning the classification of goods in the Harmonized System to Contracting Parties, to Members of the Council and to such intergovernmental or other international organizations as the Committee may consider appropriate;

(f) to present Reports to each Session of the Council concerning its activities, including proposed amendments, Explanatory Notes, Classification Opinions and other advice;

(g) to exercise such other powers and functions in relation to the Harmonized System as the Council or the Contracting Parties may deem necessary.

2. Administrative decisions of the Harmonized System Committee having budgetary implications shall be subject to approval by the Council.

Article 8 Role of the Council

1. The Council Shall examine proposals for amendment of this Convention, prepared by the Harmonized System Committee, and recommend them to the Contracting Parties under the procedure of Article 16 unless any Council Member which is a Contracting Party to this Convention requests that the proposals or any part thereof be referred to the Committee for re-examination.

2. The Explanatory Notes, Classification Opinions, other advice on the interpretation of the Harmonized System and recommendations to secure uniformity in the interpretation and application of the Harmonized System, prepared during a session of the Harmonized System Committee under the provisions of paragraph 1 of Article 7, shall be deemed to be approved by the Council if, not later than the end of the second month following the month during which that session was closed, no Contracting Party to this Convention has notified the Secretary General that it requests that such matter be referred to the Council.

3. Where a matter is referred to the Council under the provisions of paragraph 2 of this Article, the Council shall approve such Explanatory Notes, Classification Opinions, other advice or recommendations, unless any Council Member which is a Contracting Party to this Convention requests that they be referred in whole or part to the Committee for re-examination.

Article 9 Rates of Customs duty

　 The Contracting Parties do not assume by this Convention any obligation in relation to rates of Customs duty.

Article10 Settlement of disputes

1 .Any dispute between Contracting Parties concerning the interpretation or application of this Convention shall, so far as possible, be settled by negotiation between them.

2 Any dispute which is not so settled shall be referred by the Parties to the dispute to the Harmonized System Committee which shall thereupon consider the dispute and make recommendations for its settlement.

3. If the Harmonized System committee is unable to settle the dispute, it shall refer the matter to the Council which shall make recommendations in conformity with Article III (e) of the Convention establishing the Council.

4. The parties to the dispute may agree in advance to accept the recommendations of the Committee or the Council as binding.

Article 11 Eligibility to became a Contracting Party

　 The following are eligible to become Contracting Parties to this Convention:

(a) Member States of the Council;

(b) Customs or Economic Unions to which competence has been transferred to enter Into treaties in respect of some or all of the matters governed by this Convention; and

(c) Any other State to which an invitation to that effect has been addressed by the Secretary General at the direction of the Council.

Article 12 Procedure for becoming a Contracting Party

1. Any eligible State or Customs or Economic Union may become a Contracting Party to this Convention:

(a) by signing it without reservation of ratification;

(b) by depositing an instrument of ratification after having signed the Convention subject to ratification; or

(c) by acceding to it after the Convention has ceased to be open for signature.

2. This Convention shall be open for signature until 31 December 1986 at the Headquarters of the Council in Brussels by the States and Customs or Economic Unions referred to in Article 11. Thereafter, it shall be open for their accession.

3. The Instruments of ratification or accession shall be deposited with the Secretary General.

Article 13 Entry into force

1. This Convention shall enter into force on the first of January which fails at least twelve months but not more than twenty-four months after a minimum of seventeen States or Customs or Economic Unions referred to in Article 11 above have signed it without reservation of ratification or have deposited their instruments of ratification or accession, but not before 1 January 1987.

2. For any State or Customs or Economic Union signing without reservation of ratification, ratifying or acceding to this Convention after the minimum number specified in paragraph 1 of this Article is reached this Convention shall enter into force on the first of January which falls at least twelve months but not more than twenty-four months after it has signed the Convention without reservation of ratification or has deposited its instrument of ratification or accession, unless it specifies an earlier date. However, the date of entry into force under the provisions of this paragraph shall not be earlier than the date of entry into force provided for in paragraph 1 of this Article.

Article 14 Application by dependent territories

1. Any State may, at the time of becoming a Contracting Party to this Convention, or at any time thereafter, declare by notification given to the Secretary General that the Convention shall extend to all or any of the territories for whose international relations it is responsible, named in its notification. Such notification shall take effect on the first of January which falls at least twelve months but not more than twenty-four months after the date of the receipt thereof by the Secretary General, unless an earlier date is specified in the notification. However, this Convention shall not apply to such territories before it has entered into force for the State concerned.

2. This Convention shall cease to have effect for a named territory on the date when the Contracting Party ceases to be responsible for the international relations of that territory or on such earlier date as may be notified to the Secretary General under the procedure of Article 15.

Article 15 Denunciation

　 This Convention is of unlimited duration. Nevertheless any Contracting Party may denounce it and such denunciation shall take effect one year after the receipt of the instrument of denunciation by the Secretary General, unless a later date is specified therein.

Article 16 Amendment procedure

1.The Council may recommend amendments to this Convention to the Contracting Parties.

2. Any Contracting Party may notify the Secretary General of an objection to a recommended amendment and may subsequently withdraw such objection within the period specified in paragraph 3 of this Article.

3. Any recommended amendment shall be deemed to by accepted six months after the date of its notification by the Secretary General provided that there is no objection outstanding at the end of this period.

4. Accepted amendments shall enter into force for all Contracting Parties on one of the following dates:

(a) where the recommended amendment is notified before 1 April, the date shall be the first of January of the second year following the date of such notification,
or

(b) where the recommended amendment is notified on or after 1 April, the date shall be the first of January of the third year following the date of such notification.

5. The statistical nomenclatures of each Contracting Party and its Customs tariff nomenclature or, in the case provided for under paragraph 1 (c) of Article 3, its combined tariff/statistical nomenclature, shall be brought into conformity with the amended Harmonized System on the date specified in paragraph 4 of this Article.

6. Any State or Customs or Economic Union signing without reservation of ratification, ratifying or acceding to this Convention shall be deemed to have accepted any amendments thereto which, at the date when it becomes a Contracting Party, have entered into force or have been accepted under the provisions of paragraph 3 of this Article.

Article 17 Rights of Contracting Parties in respect of the Harmonized System

　 On any matter affecting the Harmonized System, paragraph 4 of Article 6, Article 8 and paragraph 2 of Article 16 shall confer rights on a Contracting Party:

(a) in respect of all parts of the Harmonized System which it applies under the provisions of this Convention; or

(b) until the date when this Convention enters into force in respect of it in accordance with the provisions of Article 13, in respect of all parts of the Harmonized System which it is obligated to apply at that date under the provisions of this Convention; or

(c) in respect of all parts of the Harmonized System, provided that it has formally undertaken to apply the full six-digit Harmonized System within the period of three years referred to in paragraph 5 of Article 4 and until the expiration of that period.

Article 18 Reservations

　 No reservations to this Convention shall be permitted.

Article 19 Notifications by the Secretary General

　 The Secretary General shall notify Contracting Parties, other signatory States, Member States of the Council which are not Contracting Parties to this Convention, and the Secretary General of the United Nations, of the following:

(a) Notifications under Article 4;

(b) Signatures, ratifications and accessions as referred to in Article 12;

(c) The date on which the Convention shall enter into force in accordance with Article 13;

(d) Notifications under Article 14;

(e) Denunciations under Article 15;

(f) Amendments to the Convention recommended under Article 18;

(g) Objections In respect of recommended amendments under Article 16, and, where appropriate, their withdrawal; and

(h) Amendments accepted under Article 18, and the date of their entry into force.

Article 20 Registration with the United Nations

　 This Convention shall be registered with the Secretariat of the United Nations in accordance with the provisions of Article 102 of the Charter of the United Nations at the request of the Secretary General of the Council.

　 In witness thereof the undersigned, being duly authorized thereto, have signed this Convention.

　 Done at Brussels on the 14th day of June 1983 in the English and French languages, both texts being equally authentic, in a single original which shall be deposited with the Secretary General of the Council who shall transmit certified copies thereof to all the States and Customs or Economic Unions referred to in Article 11.

annex

　 harmonized system nomenclature

　 TABLE OF CONTENTS

　 General Rules for the interpretation of the Harmonized System.

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS

Section Notes.

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

SECTION II
VEGETABLE PRODUCTS

Section Note.

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 fruit or melons.

9 Coffee, tea, mat 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.

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

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

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

Section Note.

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.

SECTION V
MINERAL PRODUCTS

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.

SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section Notes.

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.

SECTION VII
PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF

Section Notes.

39 Plastics and articles thereof.

40 Rubber and articles thereof.

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 SILK-WORM GUT)

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.

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

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.

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

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 paper-board.

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

SECTION XI
TEXTILES AND TEXTILE ARTICLES

Section Notes.

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 nonwovens; 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.

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

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.

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

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

69 Ceramic products.

70 Glass and glassware.

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

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

SECTION XV
BASE METALS AND ARTICLES OF BASE METAL

Section Notes.

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.

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

Section Notes.

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.

SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Section Notes.

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

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.

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

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

91 Clocks and watches and parts thereof.

92 Musical instruments; parts and accessories of such articles.

SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

93 Arms and ammunition; parts and accessories thereof.

SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES

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.

SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

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 Nomenclature shall be governed by the following principles:

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:

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

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

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

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

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar 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 does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of 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 covers products which have been dehydrated, evaporated or freeze-dried.

Chapter 1
 Live animals

Note.
1. -This Chapter covers all live animals except:

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 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.

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 50kg
 0103.92 --Weighing 50kg 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 g:
 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 (Chapter15).

02.01 Meat of bovine animals, fresh or chilled.
 0201.10 -Carcasses and half-carcasses
 0201.20 -Other cuts with bone in
 0201.30 -Boneless

02.02 Meat of bovine animals, frozen.
 0202.10 -Carcasses and halt-carcasses
 0202.20 -Other cuts with bone in
 0202.30 -Boneless

02.03 Meat of swine, fresh, chilled or frozen.
 -Fresh or chilled:
 0203.11 --Carcasses and half-carcasses
 0203.12 --Hams, shoulders and cuts thereof, with bone in
 0203.19 --Other
 -Frozen:
 0203.21 --Carcasses and half-carcasses
 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 -Carcasses and half-carcasses of lamb, fresh or chilled
 -Other meat of sheep, fresh or chilled
 0204.21 --Carcasses and half-carcasses
 0204.22 --Other cuts with bone in
 0204.23 --Boneless
 0204.30 -Carcasses and half-carcasses of lamb, frozen
 -Other meat of sheep, frozen:
 0204.41 --Carcasses and half-carcasses
 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 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).

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 the 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 qairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)
 0303.22 --Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
 0303.29 --Other
 -Flat fish (Pleuronectidae, Bothidae, Cynogiossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
 0303.31 --Halibut (Reinhardtius hippogiossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
 0303.32 --Plaice (Pleuronectes platessa)
 0303.33 --Sole (Solea spp.)
 0303.39 -Other
 -Tunas (of the 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.

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 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 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

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

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 whale-bone 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 the addition of a binder in a proportion not exceeding 3% by weight.

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

Notes. 
1. -Subject to the second part of heading No. 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.

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 in 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 the dried leguminous vegetables of heading No. 07.13 (heading No. 11.08).

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).

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 fruit 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 fruits and nuts.

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, mate 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 in that heading;

(b) Mixtures of two or more of the products of different headings are to be classified In 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 in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.03.

2. -This Chapter does not cover Cubeb pepper (Piper cubeba) or other pro-ducts of heading No. 12.11.

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 3kg
 0902.20 -Other green tea (not fermented)
 0902.30 -Black tea (fermented)  and partly fermented tea, in immediate packings of a content not exceeding 3kg
 0902.40 -Other black tea (fermented) and partly fermented tea

09.03 0903.00 Mate.

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 in 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 in 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 crossing of Triticum durum which have the same number (28) of chromosomes as that species.

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 or 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 in 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 in heading No. 23.02.

(B) Products falling in this Chapter under the above provisions shall be classified in 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 in heading No. 11.03 or 11.04.
 Rate of passage through a sieve with an aperture of
 Cereal (1) Starch content (2) Ash content (3) 315 micrometres (microns) (4) 500 micrometres (microns) (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 2mm;

(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 1.25mm.

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, roiled, flaked, pearled, shoed 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 Chapter 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.

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 --Sugarcane
 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. 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
 The heading does not apply to:

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

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 in 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).

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 or 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) or 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 in heading No. 15.22.

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 their fractions, whether or not refined, but not chemically modified.
 -Sunflower-seed or safflower oil and their fractions:
 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 kemel or babassu oil and their fractions, 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 their fractions:
 1513.21 --Crude oil
 1513.29 --Other

15.14 Rape, colza or mustard oil and their fractions, 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 the addition of a binder in a proportion not exceeding 3% by weight.

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

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

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 in 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 No. 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 250g. 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.

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 Nos. 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 99.5°.

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 sugarcoated
 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.

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 blocks or slabs 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, specialty 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 (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.

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 in 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) Homogenised 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 in heading No. 20.02.

5. -For the purposes of heading No. 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes.

1. -For the purposes of subheading No. 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 250g. 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 No. 2005.10 takes precedence over all other subheadings of heading No. 20.05.

2. -For the purposes of subheading No. 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 250g. 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 No. 2007.10 takes precedence over all other subheadings of heading No. 20.07.

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, glace or crystallised).

20.07 Jams, fruit jellies, marmalades, fruit or nut puree 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 No. 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 in heading No. 21.01.

3. -For the purposes of heading No. 21.04, the expression "homogenised composite food preparations" means preparations consisting 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 250g. 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.

21.01 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; 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 mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
 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 biking 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
 2130.90 -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℃.

3. -For the purposes of heading No. 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 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 temperature of 20℃ in closed containers, has an excess pressure of not less than 3 bars.

22.O1 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 2 l 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 2 l 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 tafia
 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.

23.01 Fours, 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 pellet.
 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.O8 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pallets, 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).

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 2.5g 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 in heading No. 25.17 and any other heading of the Chapter are to be classified in 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.

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 No. 2517.10
 2717.30 -Tarred macadam
 -Granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat-treated:
 2717.41 --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).
 2818.10 -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 they 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.

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 in 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℃, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

Subheading Notes.

1. - For the purposes of subheading No. 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 No. 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. - For the purposes of subheadings Nos. 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.

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℃ 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, micro-crystalline 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. (optional heading)

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 in those headings and in 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 in those headings and in no other heading of this Section.

2. -Subject to Note 1 above, goods classifiable in 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 in those headings and in 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 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.

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, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);

(e) Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonylhalides, 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 2.5g 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 microcurie per gram;

(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) Radioactive residues whether or not usable.
 The term "isotope", 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 in 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 in heading No. 38.18.

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 aluminum 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
 2827.38 --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 U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products
 2844.30 -Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products
 2844.40 -Radioactive elements and isotopes and compounds other than those of subheading No. 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues
 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
 2849.9O -Other

28.50 2850.00 Hydrides, nitrides, azides, suicides 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 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 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 diazotisable 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 300cm3 (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, nitrosulphonated 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 in 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 in 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 in 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 in 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 in 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 in 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 and 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.

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 halogenated.
 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 --lonones 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 (alphanaphthylamine), 2-naphthylamine (betanaphthylamine) 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 organ-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.

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
 -Containing hormones or other products of heading No. 29.37 but not containing antibiotics
 3003.31 --Containing insulin
 3003.39 --Other
 3003.40 -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 cortex 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 2.5g 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;