📄 Įstatymo tekstas
21987A0720(02)
21987A0720(02)
Protocol of Amendment to the International Convention on the
Harmonized Commodity Description and Coding System
Official Journal L 198 , 20/07/1987 p. 0011 - 0409
Finnish special edition....: Chapter 11 Volume 12 p. 12
Swedish special edition...: Chapter 11 Volume 12 p. 12
Dates:
OF DOCUMENT: 24/06/1986
OF EFFECT: 01/01/1988; IMPLEMENTATION SEE 387D0369
OF END OF VALIDITY: 99/99/9999
Authentic language: FRENCH ; SPANISH
Author:
EUROPEAN ECONOMIC COMMUNITY
Subject matter: EXTERNAL RELATIONS ; PROVISIONS UNDER ARTICLE 235
EEC
Directory code: 02700000 ; 11303000
EUROVOC descriptor: international convention ; protocol to an
agreement ; customs cooperation ; Combined Nomenclature ; customs
harmonization
Legal basis:
157E028................... ADOPTION
157E113................... ADOPTION
157E235................... ADOPTION
Amendment to:
287A0720(01)......AMENDMENT..... AMENDMENT. ART.13
Amended by:
ADOPTED-BY.... 387D0369.......... FR 7/4/87
PROTOCOL OF AMENDMENT to the International Convention on the
Harmonized Commodity Description and Coding System (Done at Brussels
on 24 June 1986)
THE CONTRACTING PARTIES TO THE CONVENTION establishing a Customs
Cooperation Council, signed in Brussels on 15 December 1950,
and THE EUROPEAN ECONOMIC COMMUNITY,
CONSIDERING that it is desirable to bring the International
Convention on the Harmonized Commodity Description and Coding System
(done at Brussels on 14 June 1983) into force on 1 January 1988,
CONSIDERING that, unless Article 13 of the said Convention is
amended, the entry into force of the Convention on that date will
remain uncertain,
HAVE AGREED AS FOLLOWS:
Article 1
Paragraph 1 of Article 13 of the International Convention on the
Harmonized Commodity Description and Coding System done at Brussels
on 14 June 1983 (hereinafter referred to as "the Convention") shall
be replaced by the following:
"1. This Convention shall enter into force on the earliest 1 January
which falls at least three months after the date on which a minimum
of 17 States or Customs or Economic Unions referred to in Article 11
have signed it without reservation of ratification or have deposited
their instruments of ratification or accession, but not before 1
January 1988."
Article 2
A. This Protocol shall enter into force at the same time as the
Convention, provided that a minimum of 17 States or Customs or
Economic Unions referred to in Article 11 of the Convention have
deposited their instruments of acceptance of the Protocol with the
Secretary-General of the Customs Cooperation Council.
However, no State or Customs or Economic Union may deposit its
instrument of acceptance of this Protocol unless it has previously
signed, or signs at the same time, the Convention without
reservation of ratification or has previously deposited, or deposits
at the same time, its instrument of ratification of, or of accession
to, the Convention.
B. Any State or Customs or Economic Union becoming a Contracting
Party to the Convention after the entry into force of this Protocol
under paragraph A shall be a Contracting Party to the Convention as
amended by the Protocol.
ANNEX NOMENCLATURE OF THE HARMONIZED SYSTEM
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GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM
Classification of goods in the harmonized system shall be governed
by the following principles: 1. The titles of sections, chapters and
sub-chapters are provided for ease of reference only ; for legal
purposes, classification shall be determined according to the terms
of the headings and any relative section or chapter notes and,
provided such headings or notes do not otherwise require, according
to the following provisions:
2. (a) Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or unfinished,
provided that, as presented, the incomplete or unfinished article
has the essential character of the complete or finished article. It
shall also be taken to include a reference to that article complete
or finished (or failing to be classified as complete or finished by
virtue of this rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be
taken to include a reference to mixtures or combinations of that
material or substance with other materials or substances. Any
reference to goods of a given material or substance 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 only part of the materials or substances
contained in mixed or composite goods or to only part of the items
in a set put up for retail sale, those headings are to be regarded
as equally specific in relation to those goods, even if one of them
gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or
made up of different components, and goods put up in sets for retail
sale, which cannot be classified by reference to 3 (a), shall be
classified as if they consisted of the material or component which
gives them their essential character in so far as this criterion is
applicable.
(c) When goods cannot be classified by reference to 3 (a) or 3 (b),
they shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above
rules shall be classified under the heading appropriate to the goods
to which they are most akin.
5. In addition to the foregoing provisions, the following rules
shall apply in respect of the goods referred to therein: (a) Camera
cases, musical instrument cases, gun cases, drawing-instrument
cases, necklace cases and similar containers, specially shaped or
fitted to contain a specific article or set of articles, suitable
for long-term use and presented with the articles for which they are
intended, shall be classified with such articles when of a kind
normally sold therewith. The rule does not, however, apply to
containers which give the whole its essential character;
(b) Subject to the provisions of rule 5 (a) above, packing materials
and packing containers presented with the goods therein shall be
classified with the goods if they are of a kind normally used for
packing such goods. However, this provision is not binding when such
packing materials or packing containers are clearly suitable for
repetitive use.
6. For legal purposes, the classification of goods in the
subheadings of a heading shall be determined according to the terms
of those subheadings and any related subheading notes and mutatis
mutandis to the above rules, on the understanding that only
subheadings 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.
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CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL
Note
1. This Chapter does not cover: (a) Products of the kinds described
in headings Nos 02.01 to 02.08 or 02.10, unfit or unsuitable for
human consumption;
(b) Guts, bladders or stomachs of animals (heading No 05.04) or
animal blood (heading No 05.11 or 30.02) ; or
(c) Animal fat, other than products of heading No 02.09 (Chapter
15).
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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).
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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.
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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.
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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.
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CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Notes
1. This Chapter does not cover forage products of heading No 12.14.
2. In headings Nos 07.09, 07.10, 07.11 and 07.12 the word
"vegetables" includes edible mushrooms, truffles, olives, capers,
marrows, pumpkins, aubergines, sweet corn (Zea mays var.
saccharata), fruits of the genus Capsicum or of the genus Pimenta,
fennel, parsley, chervil, tarragon, cress and sweet marjoram
(Majorana hortensis or Origanum majorana).
3. Heading No 07.12 covers all dried vegetables of the kinds falling
within headings Nos 07.01 to 07.11, other than: (a) Dried leguminous
vegetables, shelled (heading No 07.13);
(b) Sweet corn in the forms specified in headings Nos 11.02 to
11.04;
(c) Flour, meal and flakes of potatoes (heading No 11.05);
(d) Flour and meal of dried leguminous vegetables of heading No
07.13 (heading No 11.06).
4. However, dried or crushed or ground fruits of the genus Capsicum
or of the genus Pimenta are excluded from this chapter (heading No
09.04).
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CHAPTER 8 EDIBLE FRUIT AND NUTS ; PEEL OF CITRUS FRUITS OR MELONS
Notes
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same headings
as the corresponding fresh fruit and nuts.
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CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES
Notes
1. Mixtures of the products of headings Nos 09.04 to 09.10 are to be
classified as follows: (a) Mixtures of two or more of the products
of the same heading are to be classified within that heading.
(b) Mixtures of two or more of the products of different headings
are to be classified within heading No 09.10.
The addition of other substances to the products of headings Nos
09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or
(b) above) shall not affect their classification provided the
resulting mixtures retain the essential character of the goods of
those headings. Otherwise such mixtures are not classified within
this chapter ; those constituting mixed condiments or mixed
seasonings are classified within heading No 21.03.
2. This Chapter does not cover cubeb pepper (Piper cubeba) or other
products of heading No 12.11.
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CHAPTER 10 CEREALS
Notes
1. (a) The products specified in the headings of this Chapter are to
be classified within those headings only if grains are present,
whether or not in the ear or on the stalk.
(b) The Chapter does not cover grains which have been hulled or
otherwise worked. However, rice, husked, milled, polished, glazed,
parboiled, converted or broken remains classified within heading No
10.06.
2. Heading No 10.05 does not cover sweet corn (Chapter 7).
Subheading Note
1. The term "durum wheat" means wheat of the Triticum durum species
and the hybrids derived from the inter-specific crossing of Triticum
durum which have the same number (28) of chromosomes as that
species.
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CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY ; MALT ; STARCHES ;
INULIN ; WHEAT GLUTEN
Notes
1. This Chapter does not cover: (a) Roasted malt put up as coffee
substitutes (heading No 09.01 or 21.01);
(b) Prepared flours, meals or starches of heading No 19.01;
(c) Corn flakes and other products of heading No 19.04;
(d) Vegetables, prepared or preserved, of heading No 20.01, 20.04 or
20.05;
(e) Pharmaceutical products (Chapter 30) ; or
(f) Starches having the character of perfumery, cosmetic or toilet
preparations (Chapter 33).
2. (A) Products from the milling of the cereals listed in the table
below fall within this Chapter if they have, by weight on the dry
product: (a) A starch content (determined by the modified Ewers
polarimetric method) exceeding that indicated in column (2) ; and
(b) An ash content (after deduction of any added minerals) not
exceeding that indicated in column (3).
Otherwise, they fall within heading No 23.02.
(B) Products falling within this Chapter under the above provisions
shall be classified within heading No 11.01 or 11.02 if the
percentage passing through a woven metal wire cloth sieve with the
aperture indicated in column (4) or (5) is not less, by weight, than
that shown against the cereal concerned.
Otherwise, they fall within heading No 11.03 or 11.04.
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3. For the purposes of heading No 11.03, the terms "groats" and
"meal" mean products obtained by the fragmentation of cereal grains,
of which: (a) In the case of maize (corn) products, at least 95 % by
weight passes through a woven metal wire cloth sieve with an
aperture of 2 mm;
(b) In the case of other cereal products, at least 95 % by weight
passes through a woven metal wire cloth sieve with an aperture of
1,25 mm.
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CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS ; MISCELLANEOUS GRAINS,
SEEDS AND FRUIT ; INDUSTRIAL OR MEDICINAL PLANTS ; STRAW AND FODDER
Notes
1. Heading No 12.07 applies inter alia to palm nuts and kernels,
cotton seeds, castor oil seeds, sesamum seeds, mustard seeds,
safflower seeds, poppy seeds and shea nuts (karite nuts). It does
not apply to products of heading No 08.01 or 08.02 or to olives
(Chapter 7 or 20).
2. Heading No 12.08 applies not only to non-defatted flours and
meals but also to flours and meals which have been partially
defatted or defatted and wholly or partially refatted with their
original oils. It does not, however, apply to residues of headings
Nos 23.04 to 23.06.
3. For the purposes of heading No 12.09, beet seeds, grass and other
herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds
of forest trees, seeds of fruit trees, seeds of vetches (other than
those of the species Vicia faba) or of lupines are to be regarded as
"seeds of a kind used for sowing".
Heading No 12.09 does not, however, apply to the following even if
for sowing: (a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10) ; or
(d) Products of headings Nos 12.01 to 12.07 or 12.11.
4. Heading No 12.11 applies inter alia to the following plants or
parts thereof : basil, borage, ginseng, hyssop, liquorice, all
species of mint, rosemary, rue, sage and wormwood.
Heading No 12.11 does not, however, apply to: (a) Medicaments of
Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33 ; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar
products of heading No 38.08.
5. For the purposes of heading No 12.12, the term "seaweeds and
other algae" does not include: (a) Dead single-cell micro-organisms
of heading No 21.02;
(b) Cultures of micro-organisms of heading No 30.02 ; or
(c) Fertilisers of heading No 31.01 or 31.05.
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CHAPTER 13 LAC ; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note
1. Heading No 13.02 applies inter alia to liquorice extract and
extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to: (a) Liquorice extract containing more
than 10 % by weight of sucrose or put up as confectionery (heading
No 17.04);
(b) Malt extract (heading No 19.01);
(c) Extracts of coffee, tea or matł (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).
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CHAPTER 14 VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT
ELSEWHERE SPECIFIED OR INCLUDED
Notes
1. This Chapter does not cover the following products which are to
be classified within Section XI : vegetable materials or fibres of
vegetable materials of a kind used primarily in the manufacture of
textiles, however prepared, or other vegetable materials which have
undergone treatment so as to render them suitable for use only as
textile materials.
2. Heading No 14.01 applies inter alia to bamboos (whether or not
split, sawn lengthwise, cut to length, rounded at the ends,
bleached, rendered non-inflammable, polished or dyed), split osier,
reeds and the like, to rattan cores and to drawn or split rattans.
The heading does not apply to chipwood (heading No 44.04).
3. Heading No 14.02 does not apply to wood wool (heading No 44.05).
4. Heading No 14.03 does not apply to prepared knots or tufts for
broom or brush making (heading No 96.03).
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SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS ; PREPARED EDIBLE FATS ; ANIMAL OR VEGETABLE WAXES
CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS ; PREPARED EDIBLE FATS ; ANIMAL OR VEGETABLE WAXES
Notes
1. This Chapter does not cover: (a) Pig fat or poultry fat of
heading No 02.09;
(b) Cocoa butter, fat and oil (heading No 18.04);
(c) Edible preparations containing by weight more than 15 % of the
products of heading No 04.05 (generally Chapter 21);
(d) Greaves (heading No 23.01) and residues of headings Nos 23.04 to
23.06;
(e) Fatty acids in an isolated state, prepared waxes, medicaments,
paints, varnishes, soap, perfumery, cosmetic or toilet preparations,
sulphonated oils or other goods of Section VI ; or
(f) Factice derived from oils (heading No 40.02).
2. Heading No 15.09 does not apply to oils obtained from olives by
solvent extraction (heading No 15.10).
3. Heading No 15.18 does not cover fats or oils or their fractions,
merely denatured, which are to be classified in the heading
appropriate to the corresponding undenatured fats and oils and their
fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch
and wool grease residues fall within heading No 15.22.
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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 within the
heading of Chapter 16 corresponding to the component or components
which predominate by weight. These provisions do not apply to the
stuffed products of heading No 19.02 or to the preparations of
heading No 21.03 or 21.04.
Subheading Notes
1. For the purposes of subheading 1602.10, the expression
"homogenised preparations" means preparations of meat, meat offal or
blood, finely homogenised, put up for retail sale as infant food or
for dietetic purposes, in containers of a net weight content not
exceeding 250 grams. For the application of this definition no
account is to be taken of small quantities of any ingredients which
may have been added to the preparation for seasoning, preservation
or other purposes. These preparations may contain a small quantity
of visible pieces of meat or meat offal. This subheading takes
precedence over all other subheadings of heading No 16.02.
2. The fish and crustaceans specified in the subheadings of heading
No 16.04 or 16.05 under their common names only, are of the same
species as those mentioned in Chapter 3 under the same name.
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CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY
Note
1. This Chapter does not cover: (a) Sugar confectionery containing
cocoa (heading No 18.06);
(b) Chemically pure sugars (other than sucrose, lactose, maltose,
glucose and fructose) or other products of heading No 29.40 ; or
(c) Medicaments or other products of Chapter 30.
Subheading Note
1. For the purposes of subheadings 1701.11 and 1701.12, "raw sugar"
means sugar whose content of sucrose by weight, in the dry state,
corresponds to a polarimetric reading of less than 99,5°.
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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 I to this Chapter, other food preparations
containing cocoa.
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CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK ;
PASTRYCOOKS' PRODUCTS
Notes
1. This Chapter does not cover: (a) Except in the case of stuffed
products of heading No 19.02, food preparations containing more than
20 % by weight of sausage, meat, meat offal, blood, fish or
crustaceans, molluscs or other aquatic invertebrates, or any
combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch,
specially prepared for use in animal feeding (heading No 23.09) ; or
(c) Medicaments or other products of Chapter 30.
2. In this Chapter the expressions "flour" and "meal" mean cereal
flour and meal of Chapter 11 and other flour, meal and powder of
vegetable origin of any Chapter.
3. Heading No 19.04 does not cover preparations containing more than
8 % by weight of cocoa powder or coated with chocolate or other food
preparations containing cocoa of heading No 18.06.
4. For the purposes of heading No 19.04 the expression "otherwise
prepared" means prepared or processed to an extent beyond that
provided for in the headings of or Notes to Chapter 10 or 11.
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CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF
PLANTS
Notes
1. This Chapter does not cover: (a) Vegetables, fruit or nuts,
prepared or preserved by the processes specified in Chapter 7, 8 or
11;
(b) Food preparations containing more than 20 % by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or
other aquatic invertebrates, or any combination thereof (Chapter 16)
; or
(c) Homogenized composite food preparations of heading No 21.04.
2. Headings Nos 20.07 and 20.08 do not apply to fruit jellies, fruit
pastes, sugar-coated almonds or the like in the form of sugar
confectionery (heading No 17.04) or chocolate confectionery (heading
No 18.06).
3. Headings Nos 20.01, 20.04 and 20.05 cover, as the case may be,
only those products of Chapter 7 or of heading No 11.05 or 11.06
(other than flour, meal and powder of the products of Chapter 8),
which have been prepared or preserved by processes other than those
referred to in Note 1 (a).
4. Tomato juice the dry weight content of which is 7 % or more is to
be classified within heading No 20.02.
5. For the purposes of heading No 20.09, the expression "juices,
unfermented and not containing added spirit" means juices 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 2005.10, the expression
"homogenised vegetables" means preparations of vegetables, finely
homogenised, put up for retail sale as infant food or for dietetic
purposes, in containers of a net weight content not exceeding 250
grams. For the application of this definition no account is to be
taken of small quantities of any ingredients which may have been
added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible
pieces of vegetables. Subheading 2005.10 takes precedence over all
other subheadings of heading No 20.05.
2. For the purposes of subheading 2007.10, the expression
"homogenised preparations" means preparations of fruit, finely
homogenised, put up for retail sale as infant food or for dietetic
purposes, in containers of a net weight content not exceeding 250
grams. For the application of this definition no account is to be
taken of small quantities of any ingredients which may have been
added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible
pieces of fruit. Subheading 2007.10 takes precedence over all other
subheadings of heading No 20.07.
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CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1. This Chapter does not cover: (a) Mixed vegetables of heading No
07.12;
(b) Roasted coffee substitutes containing coffee in any proportion
(heading No 09.01);
(c) Spices or other products of headings Nos 09.04 to 09.10;
(d) Food preparations, other than the products described in heading
No 21.03 or 21.04, containing more than 20 % by weight of sausage,
meat, meat offal, blood, fish or crustaceans, molluscs or other
aquatic invertebrates, or any combination thereof (Chapter 16);
(e) Compound alcoholic preparations of a kind used for the
manufacture of beverages, of an alcoholic strength by volume (see
Note 2 to Chapter 22) exceeding 0,5 % vol (heading No 22.08);
(f) Yeast put up as a medicament or other products of heading No
30.03 or 30.04 ; or
(g) Prepared enzymes of heading No 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are
to be classified within heading No 21.01.
3. For the purposes of heading No 21.04, the expression "homogenised
composite food preparations" means 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 250 grams. For the application of this definition, no
account is to be taken of small quantities of any ingredients which
may be added to the mixture for seasoning, preservation or other
purposes. Such preparations may contain a small quantity of visible
pieces of ingredients.
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CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR
Notes
1. This Chapter does not cover: (a) Sea water (heading No 25.01);
(b) Distilled or conductivity water or water of similar purity
(heading No 28.51);
(c) Acetic acid of a concentration exceeding 10 % by weight of
acetic acid (heading No 29.15);
(d) Medicaments of heading No 30.03 or 30.04 ; or
(e) Perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the
alcoholic strength by volume shall be determined at a temperature of
20 °C.
3. For the purposes of heading No 22.02, the term "non-alcoholic
beverages" means beverages of an alcoholic strength by volume not
exceeding 0,5 % vol. Alcoholic beverages are classified within
headings Nos 22.03 to 22.06 or heading No 22.08 as appropriate.
Subheading Note
1. For the purposes of subheading No 2204.10, the expression
"sparkling wine" means wine which, when kept at a temperature of 20
°C in closed containers, has an excess pressure of not less than 3
bar.
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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.
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CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
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SECTION V MINERAL PRODUCTS
CHAPTER 25 SALT ; SULPHUR ; EARTHS AND STONE ; PLASTERING MATERIALS,
LIME AND CEMENT
Notes
1. Except where their context or Note 4 to this Chapter otherwise
requires, the headings of this Chapter cover only products which are
in the crude state or which have been washed (even with chemical
substances eliminating the impurities without changing the structure
of the product), crushed, ground, powdered, levigated, sifted,
screened, concentrated by flotation, magnetic separation or other
mechanical or physical processes (except crystallisation), but not
products which have been roasted, calcined, obtained by mixing or
subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting
agent, provided that such addition does not render the product
particularly suitable for specific use rather than for general use.
2. This Chapter does not cover: (a) Sublimed sulphur, precipitated
sulphur or colloidal sulphur (heading No 28.02);
(b) Earth colours containing 70 % or more by weight of combined iron
evaluated as Fe2O3 (heading No 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Setts, curbstones or flagstones (heading No 68.01) ; mosaic
cubes or the like (heading No 68.02) ; roofing, facing or damp
course slates (heading No 68.03);
(f) Precious or semi-precious stones (heading No 71.02 or 71.03);
(g) Cultured crystals (other than optical elements) weighing not
less than 2,5 grams each, of sodium chloride or of magnesium oxide,
of heading No 38.23 ; optical elements of sodium chloride or of
magnesium oxide (heading No 90.01);
(h) Billiard chalks (heading No 95.04) ; or
(ij) Writing or drawing chalks or tailors' chalks (heading No
96.09).
3. Any products classifiable within heading No 25.17 and any other
heading of the chapter are to be classified within heading No 25.17.
4. Heading No 25.30 applies inter alia to : vermiculite, perlite and
chlorites, unexpanded ; earth colours, whether or not calcined or
mixed together ; natural micaceous iron oxides ; meerschaum (whether
or not in polished pieces) ; amber ; agglomerated meerschaum and
agglomerated amber, in plates, rods, sticks or similar forms, not
worked after moulding ; jet ; strontianite (whether or not
calcined), other than strontium oxide ; broken pottery.
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CHAPTER 26 ORES, SLAG AND ASH
Notes
1. This Chapter does not cover: (a) Slag or similar industrial waste
prepared as macadam (heading No 25.17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined
(heading No 25.19);
(c) Basic slag of Chapter 31;
(d) Slag wool, rock wool or similar mineral wools (heading No
68.06);
(e) Waste or scrap of precious metal or of metal clad with precious
metal (heading No 71.12) ; or
(f) Copper, nickel or cobalt mattes produced by any process of
smelting (Section XV).
2. For the purposes of headings Nos 26.01 to 26.17, the term "ores"
means minerals of mineralogical species actually used in the
metallurgical industry for the extraction of mercury, of the metals
of heading No 28.44 or of the metals of Section XIV or XV, even if
the are intended for non-metallurgical purposes. Headings Nos 26.01
to 26.17 do not, however, include minerals which have been submitted
to processes not normal to the metallurgical industry.
3. Heading No 26.20 applies only to ash and residues of a kind used
in industry either for the extraction of metals or as a basis for
the manufacture of chemical compounds of metals.
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CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR
DISTILLATION ; BITUMINOUS SUBSTANCES ; MINERAL WAXES
Notes
1. This Chapter does not cover: (a) Separate chemically defined
organic compounds, other than pure methane and propane which are to
be classified within heading No 27.11;
(b) Medicaments of heading No 30.03 or 30.04 ; or
(c) Mixed unsaturated hydrocarbons of heading No 33.01, 33.02 or
38.05.
2. References in heading No 27.10 to "petroleum oils and oils
obtained from bituminous minerals" include not only petroleum oils
and oils obtained from bituminous minerals but also similar oils, as
well as those consisting mainly of mixed unsaturated hydrocarbons,
obtained by any process, provided that the weight of the
non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins
of which less than 60 % by volume distils at 300 °C, after
conversion to 1 013 mbar when a reduced-pressure distillation method
is used (Chapter 39).
Subheading Notes
1. For the purposes of subheading 2701.11, "anthracite" means coal
having a volatile matter limit (on a dry, mineral-matter-free basis)
not exceeding 14 %.
2. For the purposes of subheading 2701.12, "bituminous coal" means
coal having a volatile matter limit (on a dry, mineral-matter-free
basis) exceeding 14 % and a calorific value limit (on a moist,
mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.
3. For the purposes of subheadings 2707.10, 2707.20, 2707.30,
2707.40 and 2707.60, the terms "benzole", "toluole", "xylole",
"naphthalene" and "phenols" apply to products which contain more
than 50 % by weight of benzene, toluene, xylene, naphthalene or
phenols, respectively.
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SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes
1. (a) Goods (other than radioactive ores) answering to a
description in heading No 28.44 or 28.45 are to be classified within
those headings and within no other heading of the Nomenclature.
(b) Subject to paragraph (a) above, goods answering to a description
in heading No 28.43 or 28.46 are to be classified within those
headings and within no other heading of this Section.
2. Subject to Note 1 above, goods classifiable within heading No
30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07,
35.06, 37.07 or 38.08 by reason of being put up in measured doses or
for retail sale are to be classified within those headings and
within no other heading of the Nomenclature.
3. Goods put up in sets consisting of two or more separate
constituents, some or all of which fall in this Section and are
intended to be mixed together to obtain a product of Section VI or
VII, are to be classified within the heading appropriate to that
product, provided that the constituents are: (a) Having regard to
the manner in which they are put up, clearly identifiable as being
intended to be used together without first being repacked;
(b) Presented together ; and
(c) Identifiable, whether by their nature or by the relative
proportions in which they are present, as being complementary one to
another.
CHAPTER 28 INORGANIC CHEMICALS : ORGANIC OR INORGANIC COMPOUNDS OF
PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF
ISOTOPES
Notes
1. Except where the context otherwise requires, the headings of this
Chapter apply only to: (a) Separate chemical elements and separate
chemically defined compounds, whether or not containing impurities;
(b) The products mentioned in (a) above dissolved in water;
(c) The products mentioned in (a) above dissolved in other solvents
provided that the solution constitutes a normal and necessary method
of putting up these products adopted solely for reasons of safety or
for transport and that the solvent does not render the product
particularly suitable for specific use rather than for general use;
(d) The products mentioned in (a), (b) or (c) above with an added
stabiliser necessary for their preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an
added anti-dusting agent or a colouring substance added to
facilitate their identification or for safety reasons, provided that
the additions do not render the product particularly suitable for
specific use rather than for general use.
2. In addition to dithionites and sulphoxylates, stabilised with
organic substances (heading No 28.31), carbonates and
peroxocarbonates of inorganic bases (heading No 28.36), cyanides,
cyanide oxides and complex cyanides of inorganic bases (heading No
28.37), fulminates, cyanates and thiocyanates, of inorganic bases
(heading No 28.38), organic products included in headings Nos 28.43
to 28.46 and carbides (heading No 28.49), only the following
compounds of carbon are to be classified in this Chapter : (a)
Oxides of carbon, hydrogen cyanide and fulminic, isocyanic,
thiocyanic and other simple or complex cyanogen acids (heading No
28.11);
(b) Halide oxides of carbon (heading No 28.12);
(c) Carbon disulphide (heading No 28.13);
(d) Thiocarbonates, selenocarbonates, tellurocarbonates,
selenocyanates, tellurocyanates, 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, thiocarbonyl halides, cyanogen, cyanogen halides
and cyanamide and its metallic derivatives (heading No 28.51) other
than calcium cyanamide, whether or not pure (Chapter 31).
3. Subject to the provisions of Note 1 to Section VI, this Chapter
does not cover: (a) Sodium chloride or magnesium oxide, whether or
not pure, or other products of Section V;
(b) Organo-inorganic compounds other than those mentioned in Note 2
above;
(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d) Inorganic products of a kind used as luminophores, of heading No
32.06;
(e) Artificial graphite (heading No 38.01) ; products put up as
charges for fire-extinguishers or put up in fire-extinguishing
grenades, of heading No 38.13 ; ink removers put up in packings for
retail sale, of heading No 38.23 ; cultured crystals (other than
optical elements) weighing not less than 2,5 grams each, of the
halides of the alkali or alkaline-earth metals, of heading No 38.23;
(f) Precious or semi-precious stones (natural, synthetic or
reconstructed) or dust or powder of such stones (headings Nos 71.02
to 71.05), or precious metals or precious metal alloys of Chapter
71;
(g) The metals, whether or not pure, or metal alloys of Section XV ;
or
(h) Optical elements, for example, of the halides of the alkali or
alkaline-earth metals (heading No 90.01).
4. Chemically defined complex acids consisting of a non-metal acid
of sub-Chapter II and a metallic acid of sub-Chapter IV are to be
classified in heading No 28.11.
5. Headings Nos 28.26 to 28.42 apply only to metallic or ammonium
salts or peroxysalts.
Except where the context otherwise requires, double or complex salts
are to be classified in heading No 28.42.
6. Heading No 28.44 applies only to: (a) Technetium (atomic No 43),
promethium (atomic No 61), polonium (atomic No 84) and all elements
with an atomic number greater than 84;
(b) Natural or artificial radioactive isotopes (including those of
the precious metals or of the base metals of Sections XIV and XV),
whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or isotopes,
whether or not chemically defined, whether or not mixed together;
(d) Alloys, dispersions (including cermets), ceramic products and
mixtures containing these elements or isotopes or inorganic or
organic compounds thereof and having a specific radioactivity
exceeding 0,002 ¶Ci/g;
(e) Spent (irradiated) fuel elements (cartridges) of nuclear
reactors;
(f) Radioactive residues whether or not usable.
The term "isotopes", for the purposes of this Note and of the
wording of headings Nos 28.44 and 28.45, refers to: - individual
nuclides, excluding, however, those existing in nature in the
monoisotopic state;
- mixtures of isotopes of one and the same element, enriched in one
or several of the said isotopes, that is, elements of which the
natural isotopic composition has been artificially modified.
7. Heading No 28.48 includes copper phosphide (phosphor copper)
containing more than 15 % by weight of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for
use in electronics are to be classified within this Chapter,
provided that they are in forms unworked as drawn, or in the form of
cylinders or rods. When cut in the form of discs, wafers or similar
forms, they fall within heading No 38.18.
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CHAPTER 29 ORGANIC CHEMICALS
Notes
1. Except where the context otherwise requires, the headings of this
Chapter apply only to: (a) Separate chemically defined organic
compounds, whether or not containing impurities;
(b) Mixtures of two or more isomers of the same organic compound
(whether or not containing impurities), except mixtures of acyclic
hydrocarbon isomers (other than stereoisomers), whether or not
saturated (Chapter 27);
(c) The products of headings Nos 29.36 to 29.39 or the sugar ethers
and sugar esters, and their salts, of heading No 29.40, or the
products of heading No 29.41, whether or not chemically defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in
water;
(e) The products mentioned in (a), (b) or (c) above dissolved in
other solvents provided that the solution constitutes a normal and
necessary method of putting up these products adopted solely for
reasons of safety or for transport and that the solvent does not
render the product particularly suitable for a specific use rather
than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above with
an added stabiliser necessary for their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above
with an added anti-dusting agent or a colouring or odoriferous
substance added to facilitate their identification or for safety
reasons, provided that the additions do not render the product
particularly suitable for a specific use rather than for general
use;
(h) The following products, diluted to standard strengths, for the
production of azo dyes : diazonium salts, couplers used for these
salts and diazotizable amines and their salts.
2. This Chapter does not cover: (a) Goods of heading No 15.04 or
glycerol (heading No 15.20);
(b) Ethyl alcohol (heading No 22.07 or 22.08);
(c) Methane or propane (heading No 27.11);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Urea (heading No 31.02 or 31.05);
(f) Colouring matter of vegetable or animal origin (heading No
32.03), synthetic organic colouring matter, synthetic organic
products of a kind used as fluorescent brightening agents or as
luminophores (heading No 32.04) or dyes or other colouring matter
put up in forms or packings for retail sale (heading No 32.12);
(g) Enzymes (heading No 35.07);
(h) Metaldehyde, hexamethylenetetramine or similar substances, put
up in forms (for example, tablets, sticks or similar forms) for use
as fuels, or liquid or liquefied-gas fuels in containers of a kind
used for filling or refilling cigarette or similar lighters and of a
capacity not exceeding 300 cm3 (heading No 36.06);
(ij) Products put up as charges for fire-extinguishers or put up in
fire-extinguishing grenades, of heading No 38.13 ; ink removers put
up in packings for retail sale, of heading No 38.23 ; or
(k) Optical elements, for example, of ethylenediamine tartrate
(heading No 90.01).
3. Goods which could be included in two or more of the headings of
this Chapter are to be classified in that one of those headings
which occurs last in numerical order.
4. In headings Nos 29.04 to 29.06, 29.08 to 29.11 and 29.13 to
29.20, any reference to halogenated, sulphonated, nitrated or
nitrosated derivatives includes a reference to compound derivatives,
such as sulphohalogenated, nitrohalogenated, 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 within the heading
which occurs last in numerical order in these sub-Chapters.
(b) Esters of ethyl alcohol or glycerol with acid-function organic
compounds of sub-Chapters I to VII are to be classified within the
same heading as the corresponding acid-function compounds.
(c) Subject to Note 1 to Section VI and Note 2 to Chapter 28: (1)
inorganic salts of organic compounds such as acid-, phenol- or
enol-function compounds or organic bases, of sub-Chapters I to X or
heading No 29.42, are to be classified within the heading
appropriate to the organic compound ; and
(2) salts formed between organic compounds of sub-Chapters I to X or
heading No 29.42 are to be classified within the heading appropriate
to the base or to the acid (including phenol- or enol-function
compounds) from which they are formed, whichever occurs last in
numerical order in the Chapter.
(d) Metal alcoholates are to be classified within the same heading
as the corresponding alcohols except in the case of ethanol and
glycerol (heading No 29.05).
(e) Halides of carboxylic acids are to be classified within the same
heading as the corresponding acids.
6. The compounds of headings Nos 29.30 and 29.31 are organic
compounds the molecules of which contain, in addition to atoms of
hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals
(such as sulphur, arsenic, mercury or lead) directly linked to
carbon atoms.
Heading No 29.30 (organo-sulphur compounds) and heading No 29.31
(other organo-inorganic compounds) do not include sulphonated or
halogenated derivatives (including compound derivatives) which,
apart from hydrogen, oxygen and nitrogen, only have directly linked
to carbon the atoms of sulphur or of a halogen which give them their
nature of sulphonated or halogenated derivatives (or compound
derivatives).
7. Headings Nos 29.32, 29.33 and 29.34 do not include epoxides with
a three-membered ring, ketone peroxides, cyclic polymers of
aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic
acids, cyclic esters of polyhydric alcohols or phenols with
polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are
those resulting solely from the cyclising function or functions here
listed.
Subheading Note
1. Within any one heading of this Chapter, derivatives of a chemical
compound (or group of chemical compounds) are to be classified in
the same subheading as that compound (or group of compounds)
provided that they are not more specifically covered by any other
subheading and that there is no residual subheading named "other" in
the series of subheadings concerned.
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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.
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CHAPTER 31 FERTILISERS
Notes
1. This Chapter does not cover: (a) Animal blood of heading No
05.11;
(b) Separate chemically defined compounds (other than those
answering to the descriptions in Note 2 (A), 3 (A), 4 (A) or 5
below) ; or
(c) Cultured potassium chloride crystals (other than optical
elements) weighing not less than 2,5 grams each, of heading No 38.23
; optical elements of potassium chloride (heading No 90.01).
2. Heading No 31.02 applies only to the following goods, provided
that they are not put up in the forms or packages described in
heading No 31.05:
(A) Goods which answer to one or other of the descriptions given
below: (i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and
ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of calcium
nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) or mixtures of calcium
nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure.
(B) Fertilisers consisting of any of the goods described in (A)
above mixed together.
(C) Fertilisers consisting of ammonium chloride or of any of the
goods described in (A) or (B) above mixed with chalk, gypsum or
other inorganic non-fertilising substances.
(D) Liquid fertilisers consisting of the goods of subparagraph (A)
(ii) or (viii) above, or of mixtures of those goods, in an aqueous
or ammoniacal solution.
3. Heading No 31.03 applies only to the following goods, provided
that they are not put up in the forms or packages described in
heading No 31.05: (A) Goods which answer to one or other of the
descriptions given below: (i) Basic slag;
(ii) Natural phosphates of heading No 25.10, calcined or further
heat-treated than for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogenorthophosphate containing not less than 0,2 %
by weight of fluorine calculated on the dry anhydrous product.
(B) Fertilisers consisting of any of the goods described in (A)
above mixed together, but with no account being taken of the
fluorine content limit.
(C) Fertilisers consisting of any of the goods described in (A) or
(B) above, but with no account being taken of the fluorine content
limit, mixed with chalk, gypsum or other inorganic non-fertilising
substances.
4. Heading No 31.04 applies only to the following goods, provided
that they are not put up in the forms or packages described in
heading No 31.05: (A) Goods which answer to one or other of the
descriptions given below: (i) Crude natural potassium salts (for
example, carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in
Note 1 (c) above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure.
(B) Fertilisers consisting of any of the goods described in (A)
above mixed together.
5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and
diammonium hydrogenorthophosphate (diammonium phosphate), whether or
not pure, and intermixtures thereof, are to be classified within
heading No 31.05.
6. For the purposes of heading No 31.05, the term "other
fertilisers" applies only to p …
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