21987A0720(02)

(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 >PIC FILE= "T0038971"> >PIC FILE= "T0038972"> >PIC FILE= "T0038973"> 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. (

1. 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. (
2. 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 (
3. b)or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: (
4. 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. (
5. 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. (
6. c)When goods cannot be classified by reference to 3 (
7. 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: (
8. 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; (
9. b)Subject to the provisions of rule 5 (
10. 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: (
11. a)Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 03.01, 03.06 or 03.07; (
12. b)Cultures of micro-organisms and other products of heading No 30.02 ; and (
13. c)Animals of heading No 95.08. >PIC FILE= "T0038974"> >PIC FILE= "T0038975"> CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL Note 1. This Chapter does not cover: (
14. a)Products of the kinds described in headings Nos 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption; (
15. b)Guts, bladders or stomachs of animals (heading No 05.04) or animal blood (heading No 05.11 or 30.02) ; or (
16. c)Animal fat, other than products of heading No 02.09 (Chapter 15). >PIC FILE= "T0038976"> >PIC FILE= "T0038977"> >PIC FILE= "T0038978"> CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Note 1. This Chapter does not cover: (
17. a)Marine mammals (heading No 01.06) or meat thereof (heading No 02.08 or 02.10); (
18. 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 (
19. c)Caviar or caviar substitutes prepared from fish eggs (heading No 16.04). >PIC FILE= "T0038979"> >PIC FILE= "T0038980"> >PIC FILE= "T0038981"> >PIC FILE= "T0038982"> >PIC FILE= "T0038983"> 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: (
20. a)A milkfat content, by weight of the dry matter, of 5 % or more; (
21. b)A dry matter content, by weight, of at least 70 % but not exceeding 85 % ; and (
22. c)They are moulded or capable of being moulded. >PIC FILE= "T0038984"> >PIC FILE= "T0038985"> CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes 1. This Chapter does not cover: (
23. a)Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (
24. 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); (
25. c)Animal textile materials, other than horsehair and horsehair waste (Section XI) ; or (
26. 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. >PIC FILE= "T0038986"> >PIC FILE= "T0038987"> 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. >PIC FILE= "T0038988"> >PIC FILE= "T0038989"> 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: (
27. a)Dried leguminous vegetables, shelled (heading No 07.13); (
28. b)Sweet corn in the forms specified in headings Nos 11.02 to 11.04; (
29. c)Flour, meal and flakes of potatoes (heading No 11.05); (
30. 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). >PIC FILE= "T0038990"> >PIC FILE= "T0038991"> >PIC FILE= "T0038992"> >PIC FILE= "T0038993"> 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. >PIC FILE= "T0038994"> >PIC FILE= "T0038995"> >PIC FILE= "T0038996"> 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: (
31. a)Mixtures of two or more of the products of the same heading are to be classified within that heading. (
32. 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 (
33. a)or (
34. 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. >PIC FILE= "T0038997"> >PIC FILE= "T0038998"> CHAPTER 10 CEREALS Notes 1. (
35. 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. (
36. 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. >PIC FILE= "T0038999"> >PIC FILE= "T0039000"> CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY ; MALT ; STARCHES ; INULIN ; WHEAT GLUTEN Notes 1. This Chapter does not cover: (

1. a)Roasted malt put up as coffee substitutes (heading No 09.01 or 21.01); (
2. b)Prepared flours, meals or starches of heading No 19.01; (
3. c)Corn flakes and other products of heading No 19.04; (
4. d)Vegetables, prepared or preserved, of heading No 20.01, 20.04 or 20.05; (
5. e)Pharmaceutical products (Chapter 30) ; or (
6. 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: (
7. 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. >PIC FILE= "T0039001"> 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: (

1. 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; (
2. 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. >PIC FILE= "T0039002"> >PIC FILE= "T0039003"> 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: (
3. a)Leguminous vegetables or sweet corn (Chapter 7); (
4. b)Spices or other products of Chapter 9; (
5. c)Cereals (Chapter 10) ; or (
6. 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: (
7. a)Medicaments of Chapter 30; (
8. b)Perfumery, cosmetic or toilet preparations of Chapter 33 ; or (
9. 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: (
10. a)Dead single-cell micro-organisms of heading No 21.02; (
11. b)Cultures of micro-organisms of heading No 30.02 ; or (
12. c)Fertilisers of heading No 31.01 or 31.05. >PIC FILE= "T0039004"> >PIC FILE= "T0039005"> >PIC FILE= "T0039006"> 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: (
13. a)Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading No 17.04); (
14. b)Malt extract (heading No 19.01); (
15. c)Extracts of coffee, tea or matł (heading No 21.01); (
16. d)Vegetable saps or extracts constituting alcoholic beverages or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22); (
17. e)Camphor, glycyrrhizin or other products of heading No 29.14 or 29.38; (
18. f)Medicaments of heading No 30.03 or 30.04 or blood-grouping reagents (heading No 30.06); (
19. g)Tanning or dyeing extracts (heading No 32.01 or 32.03); (
20. h)Essential oils, concretes, absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33) ; or (
21. ij)Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 40.01). >PIC FILE= "T0039007"> >PIC FILE= "T0039008"> 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). >PIC FILE= "T0039009"> >PIC FILE= "T0039010"> 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: (
22. a)Pig fat or poultry fat of heading No 02.09; (
23. b)Cocoa butter, fat and oil (heading No 18.04); (
24. c)Edible preparations containing by weight more than 15 % of the products of heading No 04.05 (generally Chapter 21); (
25. d)Greaves (heading No 23.01) and residues of headings Nos 23.04 to 23.06; (
26. 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 (
27. 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. >PIC FILE= "T0039011"> >PIC FILE= "T0039012"> >PIC FILE= "T0039013"> >PIC FILE= "T0039014"> 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. >PIC FILE= "T0039015"> >PIC FILE= "T0039016"> CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY Note 1. This Chapter does not cover: (
28. a)Sugar confectionery containing cocoa (heading No 18.06); (
29. b)Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 29.40 ; or (
30. 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°. >PIC FILE= "T0039017"> >PIC FILE= "T0039018"> 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. >PIC FILE= "T0039019"> CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK ; PASTRYCOOKS' PRODUCTS Notes 1. This Chapter does not cover: (
31. 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); (
32. b)Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No 23.09) ; or (
33. 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. >PIC FILE= "T0039020"> >PIC FILE= "T0039021"> CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS Notes 1. This Chapter does not cover: (
34. a)Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (
35. 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 (
36. 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. >PIC FILE= "T0039022"> >PIC FILE= "T0039023"> >PIC FILE= "T0039024"> CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS Notes 1. This Chapter does not cover: (
37. a)Mixed vegetables of heading No 07.12; (
38. b)Roasted coffee substitutes containing coffee in any proportion (heading No 09.01); (
39. c)Spices or other products of headings Nos 09.04 to 09.10; (
40. 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); (
41. 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); (
42. f)Yeast put up as a medicament or other products of heading No 30.03 or 30.04 ; or (
43. g)Prepared enzymes of heading No 35.07. 2. Extracts of the substitutes referred to in Note 1 (
44. 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. >PIC FILE= "T0039025"> >PIC FILE= "T0039026"> CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR Notes 1. This Chapter does not cover: (
45. a)Sea water (heading No 25.01); (
46. b)Distilled or conductivity water or water of similar purity (heading No 28.51); (
47. c)Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 29.15); (
48. d)Medicaments of heading No 30.03 or 30.04 ; or (
49. 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. >PIC FILE= "T0039027"> >PIC FILE= "T0039028"> 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. >PIC FILE= "T0039029"> >PIC FILE= "T0039030"> CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note 1. This Chapter does not cover medicinal cigarettes (Chapter 30). >PIC FILE= "T0039031"> 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: (
50. a)Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 28.02); (
51. b)Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No 28.21); (
52. c)Medicaments or other products of Chapter 30; (
53. d)Perfumery, cosmetic or toilet preparations (Chapter 33); (
54. 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); (
55. f)Precious or semi-precious stones (heading No 71.02 or 71.03); (
56. 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); (
57. h)Billiard chalks (heading No 95.04) ; or (
58. 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. >PIC FILE= "T0039032"> >PIC FILE= "T0039033"> >PIC FILE= "T0039034"> >PIC FILE= "T0039035"> >PIC FILE= "T0039036"> >PIC FILE= "T0039037"> CHAPTER 26 ORES, SLAG AND ASH Notes 1. This Chapter does not cover: (
59. a)Slag or similar industrial waste prepared as macadam (heading No 25.17); (
60. b)Natural magnesium carbonate (magnesite), whether or not calcined (heading No 25.19); (
61. c)Basic slag of Chapter 31; (
62. d)Slag wool, rock wool or similar mineral wools (heading No 68.06); (
63. e)Waste or scrap of precious metal or of metal clad with precious metal (heading No 71.12) ; or (
64. 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. >PIC FILE= "T0039038"> >PIC FILE= "T0039039"> >PIC FILE= "T0039040"> CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION ; BITUMINOUS SUBSTANCES ; MINERAL WAXES Notes 1. This Chapter does not cover: (
65. a)Separate chemically defined organic compounds, other than pure methane and propane which are to be classified within heading No 27.11; (
66. b)Medicaments of heading No 30.03 or 30.04 ; or (
67. 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. >PIC FILE= "T0039041"> >PIC FILE= "T0039042"> >PIC FILE= "T0039043"> SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes 1. (
68. 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. (
69. b)Subject to paragraph (
70. 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: (
71. 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; (
72. b)Presented together ; and (
73. 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: (
74. a)Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (
75. b)The products mentioned in (
76. a)above dissolved in water; (
77. c)The products mentioned in (
78. 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; (
79. d)The products mentioned in (a), (
80. b)or (
81. c)above with an added stabiliser necessary for their preservation or transport; (
82. e)The products mentioned in (a), (b), (
83. c)or (
84. 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 : (
85. a)Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No 28.11); (
86. b)Halide oxides of carbon (heading No 28.12); (
87. c)Carbon disulphide (heading No 28.13); (
88. d)Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 28.42); (
89. 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: (
90. a)Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V; (
91. b)Organo-inorganic compounds other than those mentioned in Note 2 above; (
92. c)Products mentioned in Note 2, 3, 4 or 5 to Chapter 31; (
93. d)Inorganic products of a kind used as luminophores, of heading No 32.06; (
94. 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; (
95. 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; (
96. g)The metals, whether or not pure, or metal alloys of Section XV ; or (
97. 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: (
98. a)Technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84; (
99. 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; (
100. c)Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (
101. 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; (
102. e)Spent (irradiated) fuel elements (cartridges) of nuclear reactors; (
103. 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. >PIC FILE= "T0039044"> >PIC FILE= "T0039045"> >PIC FILE= "T0039046"> >PIC FILE= "T0039047"> >PIC FILE= "T0039048"> >PIC FILE= "T0039049"> >PIC FILE= "T0039050"> >PIC FILE= "T0039051"> >PIC FILE= "T0039052"> CHAPTER 29 ORGANIC CHEMICALS Notes 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (
104. a)Separate chemically defined organic compounds, whether or not containing impurities; (
105. 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); (
106. 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; (
107. d)The products mentioned in (a), (
108. b)or (
109. c)above dissolved in water; (
110. e)The products mentioned in (a), (
111. b)or (
112. 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; (
113. f)The products mentioned in (a), (b), (c), (
114. d)or (
115. e)above with an added stabiliser necessary for their preservation or transport; (
116. g)The products mentioned in (a), (b), (c), (d), (
117. e)or (
118. 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; (
119. 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: (
120. a)Goods of heading No 15.04 or glycerol (heading No 15.20); (
121. b)Ethyl alcohol (heading No 22.07 or 22.08); (
122. c)Methane or propane (heading No 27.11); (
123. d)The compounds of carbon mentioned in Note 2 to Chapter 28; (
124. e)Urea (heading No 31.02 or 31.05); (
125. 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); (
126. g)Enzymes (heading No 35.07); (
127. 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); (
128. 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 (
129. 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. (
130. 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. (
131. 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. (
132. 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. (

1. 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). (
2. 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. >PIC FILE= "T0039053"> >PIC FILE= "T0039054"> >PIC FILE= "T0039055"> >PIC FILE= "T0039056"> >PIC FILE= "T0039057"> >PIC FILE= "T0039058"> >PIC FILE= "T0039059"> >PIC FILE= "T0039060"> >PIC FILE= "T0039061"> >PIC FILE= "T0039062"> >PIC FILE= "T0039063"> >PIC FILE= "T0039064"> >PIC FILE= "T0039065"> >PIC FILE= "T0039066"> >PIC FILE= "T0039067"> CHAPTER 30 PHARMACEUTICAL PRODUCTS Notes 1. This Chapter does not cover: (
3. a)Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV); (
4. b)Plasters specially calcined or finely ground for use in dentistry (heading No 25.20); (
5. c)Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No 33.01); (
6. d)Preparations of headings Nos 33.03 to 33.07, even if they have therapeutic or prophylactic properties; (
7. e)Soap or other products of heading No 34.01 containing added medicaments; (
8. f)Preparations with a basis of plaster for use in dentistry (heading No 34.07) ; or (
9. 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 (
10. d)to this Chapter, the following are to be treated: (
11. 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: (

1. a)Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; (
2. b)Sterile laminaria and sterile laminaria tents; (
3. c)Sterile absorbable surgical or dental haemostatics; (
4. 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; (
5. e)Blood-grouping reagents; (
6. f)Dental cements and other dental fillings ; bone reconstruction cements; (
7. g)First-aid boxes and kits ; and (
8. h)Chemical contraceptive preparations based on hormones or spermicides. >PIC FILE= "T0039068"> >PIC FILE= "T0039069"> CHAPTER 31 FERTILISERS Notes 1. This Chapter does not cover: (
9. a)Animal blood of heading No 05.11; (
10. b)Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (A), 3 (A), 4 (A) or 5 below) ; or (
11. 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: (
12. i)Sodium nitrate, whether or not pure; (
13. ii)Ammonium nitrate, whether or not pure; (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (
14. iv)Ammonium sulphate, whether or not pure; (
15. v)Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (
16. 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) (
17. 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: (
18. i)Basic slag; (
19. 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); (
20. 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: (
21. i)Crude natural potassium salts (for example, carnallite, kainite and sylvite); (
22. ii)Potassium chloride, whether or not pure, except as provided in Note 1 (
23. c)above; (iii) Potassium sulphate, whether or not pure; (
24. 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 products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. >PIC FILE= "T0039070"> >PIC FILE= "T0039071"> CHAPTER 32 TANNING OR DYEING EXTRACTS ; TANNINS AND THEIR DERIVATIVES ; DYES, PIGMENTS AND OTHER COLOURING MATTER ; PAINTS AND VARNISHES ; PUTTY AND OTHER MASTICS ; INKS Notes 1. This Chapter does not cover: (
25. a)Separate chemically defined elements or compounds (except those of heading No 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading No 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale of heading No 32.12); (
26. b)Tannates or other tannin derivatives of products of headings Nos 29.36 to 29.39, 29.41 or 35.01 to 35.04 ; or (
27. c)Mastics of asphalt or other bituminous mastics (heading No 27.15). 2. Heading No 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3. Heading Nos 32.03 to 32.06 apply also to preparations based on colouring matter (including, in the case of heading No 32.06, colouring pigments of heading No 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading No 32.12), or to other preparations of headings Nos 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 and 32.15. 4. Heading No 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings Nos 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution. 5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6. The expression "stamping foils" in heading No 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: (
28. a)Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder ; or (
29. b)Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. >PIC FILE= "T0039072"> >PIC FILE= "T0039073"> >PIC FILE= "T0039074"> >PIC FILE= "T0039075"> CHAPTER 33 ESSENTIAL OILS AND RESINOIDS ; PERFUMERY, COSMETIC OR TOILET PREPARATIONS Notes 1. This Chapter does not cover: (
30. a)Compound alcoholic preparations of a kind used for the manufacture of beverages, of heading No 22.08; (
31. b)Soap or other products of heading No 34.01 ; or (
32. c)Gum, wood or sulphate turpentine or other products of heading No 38.05. 2. Headings Nos 33.03 to 33.07 apply inter alia to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. 3. The expression "perfumery, cosmetic or toilet preparations" in heading No 33.07 applies inter alia to the following products : scented sachets ; odoriferous preparations which operate by burning ; perfumed papers and papers impregnated or coated with cosmetics ; contact lens or artificial eye solutions ; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics ; animal toilet preparations. >PIC FILE= "T0039076"> >PIC FILE= "T0039077"> >PIC FILE= "T0039078"> CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, "DENTAL WAXES" AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER Notes 1. This Chapter does not cover: (
33. a)Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No 15.17); (
34. b)Separate chemically defined compounds ; or (
35. c)Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading No 33.05, 33.06 or 33.07). 2. For the purposes of heading No 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading No 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified within heading No 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified within heading No 34.05 as "scouring powders and similar preparations". 3. For the purposes of heading No 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature: (
36. a)Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter ; and (
37. b)Reduce the surface tension of water to 4,5 x 10-2 N/m (45 dyn/
38. cm)or less. 4. In heading No 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27. 5. In heading No 34.04, subject to the exclusions provided below, the expression "artificial waxes and prepared waxes" applies only to: (A) Chemically produced organic products of a waxy character, whether or not water-soluble; (B) Products obtained by mixing different waxes; (C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. The heading does not apply to: (
39. a)Products of heading No 15.16, 15.19 or 34.02, even if having a waxy character; (
40. b)Unmixed animal waxes or unmixed vegetable waxes, whether or not coloured, of heading No 15.21; (
41. c)Mineral waxes or similar products of heading No 27.12, whether or not intermixed or merely coloured ; or (
42. d)Waxes mixed with, dispersed in or dissolved in a liquid medium (headings Nos 34.05, 38.09, etc.). >PIC FILE= "T0039079"> >PIC FILE= "T0039080"> CHAPTER 35 ALBUMINOIDAL SUBSTANCES ; MODIFIED STARCHES ; GLUES ; ENZYMES Notes 1. This Chapter does not cover: (
43. a)Yeasts (heading No 21.02); (
44. b)Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30; (
45. c)Enzymatic preparations for pre-tanning (heading No 32.02); (
46. d)Enzymatic soaking or washing preparations and other products of Chapter 34; (
47. e)Hardened proteins (heading No 39.13) ; or (
48. f)Gelatin products of the printing industry (Chapter 49). 2. For the purposes of heading No 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %. Such products with a reducing sugar content exceeding 10 % fall within heading No 17.02. >PIC FILE= "T0039081"> >PIC FILE= "T0039082"> CHAPTER 36 EXPLOSIVES ; PYROTECHNIC PRODUCTS ; MATCHES ; PYROPHORIC ALLOYS ; CERTAIN COMBUSTIBLE PREPARATIONS Notes 1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (
49. a)or (
50. b)below. 2. The expression "articles of combustible materials" in heading No 36.06 applies only to: (
51. a)Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels ; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form; (
52. b)Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 ; and (
53. c)Resin torches, firelighters and the like. >PIC FILE= "T0039083"> CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS Notes 1. This Chapter does not cover waste or scrap materials. 2. In this Chapter the word "photographic" relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces. >PIC FILE= "T0039084"> >PIC FILE= "T0039085"> >PIC FILE= "T0039086"> CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS Notes 1. This Chapter does not cover: (
54. a)Separate chemically defined elements or compounds with the exception of the following:

(1)Artificial graphite (heading No 38.01);

(2)Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No 38.08;

(3)Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No 38.13);

(4)Products specified in Note 2 (

1. a)or 2 (
2. c)below; (
3. b)Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No 21.06); (
4. c)Medicaments (heading No 30.03 or 30.04). 2. Heading No 38.23 includes the following goods which are not to be classified in any other heading of the Nomenclature: (
5. a)cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals; (
6. b)fusel oil ; Dippel's oil; (
7. c)ink removers put up in packings for retail sale; (
8. d)stencil correctors and other correcting fluids put up in packings for retail sale ; and (
9. e)ceramic firing testers, fusible (for example, Seger cones). >PIC FILE= "T0039087"> >PIC FILE= "T0039088"> >PIC FILE= "T0039089"> >PIC FILE= "T0039090"> SECTION VII PLASTICS AND ARTICLES THEREOF ; RUBBER AND ARTICLES THEREOF Notes 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (
10. 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; (
11. b)Presented together ; and (
12. c)Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of heading No 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall within Chapter 49. CHAPTER 39 PLASTICS AND ARTICLES THEREOF Notes 1. Throughout the Nomenclature the expression "plastics" means those materials of headings Nos 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This Chapter does not cover: (
13. a)Waxes of heading No 27.12 or 34.04; (
14. b)Separate chemically defined organic compounds (Chapter 29); (
15. c)Heparin or its salts (heading No 30.01); (
16. d)Stamping foils of heading No 32.12; (
17. e)Organic surface-active agents or preparations of heading No 34.02; (
18. f)Run gums or ester gums (heading No 38.06); (
19. g)Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (
20. h)Saddlery or harness (heading No 42.01) or trunks, suitcases, handbags or other containers of heading No 42.02; (
21. ij)Plaits, wickerwork or other articles of Chapter 46; (
22. k)Wall coverings of heading No 48.14; (
23. l)Goods of Section XI (textiles and textile articles); (
24. m)Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof) ; (
25. n)Imitation jewellery of heading No 71.17; (
26. o)Articles of Section XVI (machines and mechanical or electrical appliances); (
27. p)Parts of aircraft or vehicles of Section XVII; (
28. q)Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (
29. r)Articles of Chapter 91 (for example, clock or watch cases); (
30. s)Articles of Chapter 92 (for example, musical instruments or parts thereof); (
31. t)Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); (
32. u)Articles of Chapter 95 (for example, toys, games, sports requisites) ; or (
33. v)Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils). 3. Headings Nos 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (
34. a)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 (headings Nos 39.01 and 39.02); (
35. b)Resins, not highly polymerised, of the coumarone-indene type (heading No 39.11); (
36. c)Other synthetic polymers with an average of at least five monomer units; (
37. d)Silicones (heading No 39.10); (
38. e)Resols (heading No 39.09) and other prepolymers. 4. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer which predominates by weight over every other single comonomer, comonomers whose polymers fall in the same heading being regarded as constituting a single comonomer. If no single comonomer predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. The expression "copolymers" covers all polymers in which no single monomer contributes 95 % or more by weight to the total polymer content. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6. In headings Nos 39.01 to 39.14, the expression "primary forms" applies only to the following forms: (
39. a)Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (
40. b)Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7. Heading No 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings Nos 39.01 to 39.14). 8. For the purposes of heading No 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purposes of heading No 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10. In headings Nos 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11. Heading No 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II: (
41. a)Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres; (
42. b)Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (
43. c)Gutters and fittings therefor; (
44. d)Doors, windows and their frames and thresholds for doors; (
45. e)Balconies, balustrades, fencing, gates and similar barriers; (
46. f)Shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof; (
47. g)Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (
48. h)Ornamental architectural features, for example, flutings, cupolas, dovecotes; (
49. ij)Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading Note 1. Within any one heading of this Chapter, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same subheading as homopolymers of the predominant comonomer and chemically modified polymers of the kind specified in Chapter Note 5 are to be classified in the same subheading as the unmodified polymer, provided that such copolymers or chemically modified polymers are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned. Polymer blends are to be classified in the same subheading as copolymers (or homopolymers, as the case may
50. be)of the same monomers in the same proportions. >PIC FILE= "T0039091"> >PIC FILE= "T0039092"> >PIC FILE= "T0039093"> >PIC FILE= "T0039094"> >PIC FILE= "T0039095"> >PIC FILE= "T0039096"> >PIC FILE= "T0039097"> CHAPTER 40 RUBBER AND ARTICLES THEREOF Notes 1. Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2. This Chapter does not cover: (
51. a)Goods of Section XI (textiles and textile articles); (
52. b)Footwear or parts thereof of Chapter 64; (
53. c)Headgear or parts thereof (including bathing caps) of Chapter 65; (
54. d)Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; (
55. e)Articles of Chapter 90, 92, 94 or 96 ; or (
56. f)Articles of Chapter 95 (other than sports gloves and articles of headings Nos 40.11 to 40.13). 3. In headings Nos 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms: (
57. a)Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (
58. b)Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4. In Note 1 to this Chapter and in heading No 40.02, the expression "synthetic rubber" applies to: (
59. a)Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added ; the presence of substances as provided for by Note 5 (
60. b)(
61. ii)and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (
62. b)Thioplasts (TM) ; and (
63. c)Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (
64. a)above. 5. (
65. a)Headings Nos 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: (
66. i)vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); (
67. ii)pigments or other colouring matter, other than those added solely for the purpose of identification; (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (
68. b); (
69. b)The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: (
70. i)emulsifiers or anti-tack agents; (
71. ii)small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following : heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives. 6. For the purposes of heading No 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. 7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading No 40.08. 8. Heading No 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. In headings Nos 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading No 40.08 the expressions "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked. >PIC FILE= "T0039098"> >PIC FILE= "T0039099"> >PIC FILE= "T0039100"> >PIC FILE= "T0039101"> SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF ; SADDLERY AND HARNESS ; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS ; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER Notes 1. This Chapter does not cover: (
72. a)Parings or similar waste, of raw hides or skins (heading No 05.11); (
73. b)Birdskins or parts of birdskins, with their feathers or down, of heading No 05.05 or 67.01 ; or (
74. c)Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43) ; the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs. 2. Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in heading No 41.11. >PIC FILE= "T0039102"> >PIC FILE= "T0039103"> >PIC FILE= "T0039104"> CHAPTER 42 ARTICLES OF LEATHER ; SADDLERY AND HARNESS ; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS ; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) Notes 1. This Chapter does not cover: (
75. a)Sterile surgical catgut or similar sterile suture materials (heading No 30.06); (
76. b)Articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No 43.03 or 43.04); (
77. c)Made-up articles of netting (heading No 56.08); (
78. d)Articles of Chapter 64; (
79. e)Headgear or parts thereof of Chapter 65; (
80. f)Whips, riding-crops or other articles of heading No 66.02; (
81. g)Cuff-links, bracelets or other imitation jewellery (heading No 71.17); (
82. h)Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally in Section XV); (
83. ij)Strings, skins for drums or the like, or other parts of musical instruments (heading No 92.09); (
84. k)Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (
85. l)Articles of Chapter 95 (for example, toys, games, sports requisites) ; or (
86. m)Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No 96.06. 2. In addition to the provisions of Note I above, heading No 42.02 does not cover: (
87. a)Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No 39.23); (
88. b)Articles of plaiting materials (heading No 46.02); (
89. c)Articles of precious metal, of metal clad with precious metal, of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71). 3. For the purposes of heading No 42.03, the expression "articles of apparel and clothing accessories" applies inter alia to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No 91.13). >PIC FILE= "T0039105"> >PIC FILE= "T0039106"> >PIC FILE= "T0039107"> CHAPTER 43 FURSKINS AND ARTIFICIAL FUR ; MANUFACTURES THEREOF Notes 1. Throughout the Nomenclature references to "furskins", other than to raw furskins of heading No 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair on. 2. This Chapter does not cover: (
90. a)Birdskins or parts of birdskins, with their feathers or down (heading No 05.05 or 67.01); (
91. b)Raw hides or skins, with the hair on, of Chapter 41 (see Note I (
92. c)to that Chapter); (
93. c)Gloves consisting of leather and furskin or of leather and artificial fur (heading No 42.03): (
94. d)Articles of Chapter 64; (
95. e)Headgear or parts thereof of Chapter 65 ; or (
96. f)Articles of Chapter 95 (for example, toys, games, sports requisites). 3. Heading No 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. 4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified within heading No 43.03 or 43.04 as the case may be. 5. Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading No 58.01 or 60.01). >PIC FILE= "T0039108"> >PIC FILE= "T0039109"> SECTION IX WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL ; CORK AND ARTICLES OF CORK ; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS ; BASKETWARE AND WICKERWORK CHAPTER 44 WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL Notes 1. This Chapter does not cover: (
97. a)Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No 12.11); (
98. b)Bamboos or other plaiting materials of heading No 14.01; (
99. c)Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No 14.04); (
100. d)Activated charcoal (heading No 38.02); (
101. e)Articles of heading No 42.02; (
102. f)Goods of Chapter 46; (
103. g)Footwear or parts thereof of Chapter 64; (
104. h)Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (
105. ij)Goods of heading No 68.08; (
106. k)Imitation jewellery of heading No 71.17; (
107. l)Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares); (
108. m)Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); (
109. n)Parts of firearms (heading No 93.05); (
110. o)Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (
111. p)Articles of Chapter 95 (for example, toys, games, sports requisites); (
112. q)Articles of Chapter 96 (for example, smoking pipes and pans thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading No 96.03 ; or (
113. r)Articles of Chapter 97 (for example, works of art). 2. In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3. Headings Nos 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood. 4. Products of heading No 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading No 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. 5. Heading No 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. 6. For the purposes of this Chapter and subject to Notes 1 (
114. b)and I (
115. f)above, any reference to "wood" applies also to bamboo and other materials of a woody nature. >PIC FILE= "T0039110"> >PIC FILE= "T0039111"> >PIC FILE= "T0039112"> >PIC FILE= "T0039113"> CHAPTER 45 CORK AND ARTICLES OF CORK Note 1. This Chapter does not cover: (
116. a)Footwear or parts of footwear of Chapter 64; (
117. b)Headgear or parts of headgear of Chapter 65 ; or (
118. c)Articles of Chapter 95 (for example, toys, games, sports requisites). >PIC FILE= "T0039114"> CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS ; BASKETWARE AND WICKERWORK Notes 1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes ; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. 2. This chapter does not cover: (
119. a)Wall coverings of heading No 48.14; (
120. b)Twine, cordage, ropes or cables, plaited or not (heading No 56.07); (
121. c)Footwear or headgear or parts thereof of Chapter 64 or 65; (
122. d)Vehicles or bodies for vehicles of basketware (Chapter 87) ; or (
123. e)Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). 3. For the purposes of heading No 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials. >PIC FILE= "T0039115"> SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL ; WASTE AND SCRAP OF PAPER OR PAPERBOARD ; PAPER AND PAPERBOARD AND ARTICLES THEREOF CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL ; WASTE AND SCRAP OF PAPER OR PAPERBOARD Note 1. For the purposes of heading No 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight. >PIC FILE= "T0039116"> >PIC FILE= "T0039117"> CHAPTER 48 PAPER AND PAPERBOARD ; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD Notes 1. This Chapter does not cover: (
124. a)Articles of Chapter 30; (
125. b)Stamping foils of heading No 32.12; (
126. c)Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); (
127. d)Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No 34.01), or with polishes, creams or similar preparations (heading No 34.05); (
128. e)Sensitized paper or paperboard of headings Nos 37.01 to 37.04; (
129. f)Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading No 48.14 (Chapter 39); (
130. g)Articles of heading No 42.02 (for example, travel goods); (
131. h)Articles of Chapter 46 (manufactures of plaiting material); (
132. ij)Paper yarn or textile articles of paper yarn (Section XI); (
133. k)Articles of Chapter 64 or 65; (
134. l)Abrasive paper or paperboard (heading No 68.05) or paper or paperboard-backed mica (heading No 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter); (
135. m)Metal foil backed with paper or paperboard (Section XV); (
136. n)Articles of heading No 92.09 : or (
137. o)Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons). 2. Subject to the provisions of Note 6, headings Nos 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation. 3. In this Chapter, the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g/m2 and not more than 57 g/m2 and having an ash content by weight not exceeding 8 %. 4. In addition to hand-made paper and paperboard, heading No 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria: - For paper or paperboard weighing not more than 150 g/m2: (
138. a)containing 10 % or more of fibres obtained by a mechanical process, and: 1. weighing not more than 80 g/m2 ; or 2. coloured throughout the mass ; or (
139. b)containing more than 8 % ash, and: 1. weighing not more than 80 g/m2 ; or 2. coloured throughout the mass ; or (
140. c)containing more than 3 % ash and having a brightness of 60 % or more

(1); or (d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %

(1), and a burst index equal to or less than 2,5 kPa/g/m2 ; or (e) containing 3 % ash or less, having a brightness of 60 % or more

(1), and a burst index equal to or less than 2,5 kPa/g/m2. - For paper or paperboard weighing more than 150 g/m2: (

1. a)coloured throughout the mass ; or (
2. b)having a brightness of 60 % or more over

(1), and

1. a caliper of 225 ¶m (microns) or less ; or
2. a caliper more than 225 ¶m (microns) but not more than 508 ¶m (microns) and an ash content more than 3 % ; or (c) having a brightness of less than 60 %

(1), a caliper of 254 ¶m (microns) or less and an ash content more than 8 %. - Heading No 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 5. In this Chapter, "kraft paper and paperboard" means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 6. Paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings Nos 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature. 7. Headings Nos 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: (

1. a)In strips or rolls of a width exceeding 15 cm ; or (
2. b)In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in heading No 48.02. 8. For the purposes of heading No 48.14, the expression "wallpaper and similar wall coverings" applies only to: (
3. a)Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration: (
4. i)Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics; (
5. ii)With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated ; or

(1)Brightness is to be measured by the Elrepho, GE or any equivalent internationally recognised brightness testing method. (

1. iv)Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; (
2. b)Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (
3. c)Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and wall coverings are to be classified within heading No 48.15. 9. Heading No 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 10. Heading No 48.23 applies inter alia to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. 11. Except for the goods of heading No 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall within Chapter 49. Subheading Notes 1. For the purposes of subheadings 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. >PIC FILE= "T0039118"> 2. For the purposes of subheadings 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications: (
4. a)Having a Mullen burst index of not less than 38 and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction ; (
5. b)Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight : >PIC FILE= "T0039119"> 3. For the purposes of subheading 4805.10, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 20 kgf at 50 % relative humidity, at 23 °C. 4. For the purposes of subheading 4805.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 15. 5. For the purposes of subheading 4810.21, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process. >PIC FILE= "T0039120"> >PIC FILE= "T0039121"> >PIC FILE= "T0039122"> >PIC FILE= "T0039123"> >PIC FILE= "T0039124"> >PIC FILE= "T0039125"> >PIC FILE= "T0039126"> CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY ; MANUSCRIPTS, TYPESCRIPTS AND PLANS Notes 1. This Chapter does not cover: (
6. a)Photographic negatives or positives on transparent bases (Chapter 37); (
7. b)Maps, plans or globes, in relief, whether or not printed (heading No 90.23); (
8. c)Playing cards or other goods of Chapter 95 ; or (
9. d)Original engravings, prints or lithographs (heading No 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No 97.04, antiques of an age exceeding 100 years or other articles of Chapter 97. 2. For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten. 3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading No 49.01, whether or not containing advertising material. 4. Heading No 49.01 also covers: (
10. a)A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; (
11. b)A pictorial supplement accompanying, and subsidiary to, a bound volume ; and (
12. c)Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No 49.11. 5. Subject to Note 3 to this Chapter, heading No 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No 49.11. 6. For the purposes of heading No 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary. >PIC FILE= "T0039127"> >PIC FILE= "T0039128"> SECTION XI TEXTILES AND TEXTILE ARTICLES Notes 1. This Section does not cover: (
13. a)Animal brush-making bristles or hair (heading No 05.02) ; horsehair or horsehair waste (heading No 05.03); (
14. b)Human hair or articles of human hair (heading No 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading No 59.11); (
15. c)Cotton linters or other vegetable materials of Chapter 14; (
16. d)Asbestos of heading No 25.24 or articles of asbestos or other products of heading No 68.12 or 68.13; (
17. e)Articles of heading No 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); (
18. f)Sensitised textiles of headings Nos 37.01 to 37.04; (
19. g)Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46); (
20. h)Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (
21. ij)Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; (
22. k)Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur of articles thereof, of heading No 43.03 or 43.04; (
23. l)Articles of textile materials of heading No 42.01 or 42.02; (
24. m)Products or articles of Chapter 48 (for example, cellulose wadding); (
25. n)Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; (
26. o)Hair nets or other headgear or parts thereof of Chapter 65; (
27. p)Goods of Chapter 67; (
28. q)Abrasive-coated textile material (heading No 68.05) and also carbon fibres or articles of carbon fibres of heading No 68.15; (
29. r)Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); (
30. s)Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings) ; or (
31. t)Articles of Chapter 95 (for example, toys, games, sports requisites and nets). 2. (A) Goods classifiable in Chapters 50 to 55 or in heading No 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. (B) For the purposes of the above rule: (
32. a)Gimped horsehair yarn (heading No 51.10) and metallised yarn (heading No 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components ; for the classification of woven fabrics, metal thread is to be regarded as a textile material ; (
33. b)The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter; (
34. c)When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; (
35. d)Where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material. (C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below. 3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables": (
36. a)Of silk or waste silk, measuring more than 20 000 decitex; (
37. b)Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex; (
38. c)Of true hemp or flax: (
39. i)Polished or glazed, measuring 1 429 decitex or more ; or (
40. ii)Not polished or glazed, measuring more than 20 000 decitex; (
41. d)Of coir, consisting of three or more plies; (
42. e)Of other vegetable fibres, measuring more than 20 000 decitex ; or (
43. f)Reinforced with metal thread. (B) Exceptions: (
44. a)Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; (
45. b)Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54; (
46. c)Silkworm gut of heading No 50.06, and monofilaments of Chapter 54; (
47. d)Metallised yarn of heading No 56.05 ; yarn reinforced with metal thread is subject to paragraph (A) (
48. f)above ; and (
49. e)Chenille yarn, gimped yarn and loop wale-yarn of heading No 56.06. 4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up: (
50. a)On cards, reels, tubes or similar supports, of a weight (including support) not exceeding: (
51. i)85 grams in the case of silk, waste silk or man-made filament yarn ; or (
52. ii)125 grams in other cases; (
53. b)In balls, hanks or skeins of a weight not exceeding: (
54. i)85 grams in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste; (
55. ii)125 grams in the case of all other yarns of less than 2 000 decitex ; or (iii) 500 grams in other cases ; (
56. c)In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding: (
57. i)85 grams in the case of silk, waste silk or man-made filament yarn ; or (
58. ii)125 grams in other cases. (B) Exceptions: (
59. a)Single yarn of any textile material, except: (
60. i)Single yarn of wool or fine animal hair, unbleached ; and (
61. ii)Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex; (
62. b)Multiple (folded) or cabled yarn, unbleached: (
63. i)Of silk or waste silk, however put up ; or (
64. ii)Of other textile material except wool or fine animal hair, in hanks or skeins; (
65. c)Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less ; and (
66. d)Single, multiple (folded) or cabled yarn of any textile material: (
67. i)In cross-reeled hanks or skeins ; or (
68. ii)Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). 5. For the purposes of headings Nos 52.04, 54.01 and 55.08, the expression "sewing thread" means multiple (folded) or cabled yarn: (
69. a)Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams; (
70. b)Dressed ; and (
71. c)With a final "Z" twist. 6. For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following : >PIC FILE= "T0039129"> 7. For the purposes of this Section, the expression "made up" means: (
72. a)Cut otherwise than into squares or rectangles; (
73. b)Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets); (
74. c)Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means; (
75. d)Cut to size and having undergone a process of drawn thread work; (
76. e)Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); (
77. f)Knitted or crocheted to shape, presented in the form of a number of items in the length. 8. Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 60, do not apply to goods made up within the meaning of Note 7 above. Chapters 50 to 55 do not apply to goods of Chapters 56 to 59. 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. 10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section. 11. For the purposes of this Section, the expression "impregnated" includes "dipped". 12. For the purposes of this Section, the expression "polyamides" includes "aramids". 13. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. Subheading Notes 1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them: (
78. a)"Elastomeric yarn": Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a-half times its original length. (
79. b)"Unbleached yarn": Yarn which: (
80. i)has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed ; or (
81. ii)is of indeterminate colour (grey yarn), manufactured from garnetted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (
82. c)"Bleached yarn": Yarn which: (
83. i)has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; (
84. ii)consists of a mixture of unbleached and bleached fibres ; or (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns. (
85. d)"Coloured (dyed or printed) yarn": Yarn which: (
86. i)is dyed (whether or not in the mass) other than white or in a fugitive colour or printed, or made from dyed or printed fibres; (
87. ii)consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from slivers or rovings which have been printed ; or (
88. iv)is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply mutatis mutandis to monofilament and to strip or the like of Chapter 54. (
89. e)"Unbleached woven fabric": Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye. (
90. f)"Bleached woven fabric": Woven fabric which: (
91. i)has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; (
92. ii)consists of bleached yarn ; or (iii) consists of unbleached and bleached yarn. (
93. g)"Dyed woven fabric": Woven fabric which: (
94. i)is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other then white (unless the context otherwise requires), in the piece ; or (
95. ii)consists of coloured yarn of a single uniform colour. (
96. h)"Woven fabric of yarns of different colours": Woven fabric (other than printed woven fabric) which: (
97. i)consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); (
98. ii)consists of unbleached or bleached yarn and coloured yarn ; or (iii) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.) (
99. ij)"Prin