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1 Hong Kong Imports and Exports Classification List (Harmonized System) 2007 Edition Volume Two : Commodity Section XI - XXII trade-declaration@censtatd.gov.hk Enquiries about this publication can be directed to: Trade Classification Section Census and Statistics Department Address : 17/F, Wanchai Tower, 12 Harbour Road, Wan Chai, Hong Kong. Import/Export Declaration Enquiry Hotline : Fax. No. : Address : trade-declaration@censtatd.gov.hk

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3 Hong Kong Imports and Exports Classification List (Harmonized System), 2007 Edition is published in a set of 2 volumes. Each volume can be purchased separately. The contents of each volume are given below: $24 Volume One (Price: $24) Preface Classification of Country / Territory Equivalent Weights and Measures Classification of Quantity Classification of Transport Mode General Rules for the Interpretation of the Harmonized System List of Commodity Sections and Chapters (Section I X) Classification of Commodity by Section, Chapter, and Subheading (Section I X) Appendix I Schedule of Food Items Appendix II Schedule of Clothing (including Footwear) Items $28 Volume Two (Price: $28) Preface Classification of Country / Territory Equivalent Weights and Measures Classification of Quantity Classification of Transport Mode General Rules for the Interpretation of the Harmonized System List of Commodity Sections and Chapters (Section XI XXII) Classification of Commodity by Section, Chapter, and Subheading (Section XI XXII) Appendix I Schedule of Food Items Appendix II Schedule of Clothing (including Footwear) Items

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5 CONTENTS 1. Preface 1 2. Classification of Country / Territory 3 3. Equivalent Weights and Measures 6 4. Classification of Quantity 7 5. Classification of Transport Mode 8 6. General Rules for the Interpretation of the Harmonized System 9 7. List of Commodity Sections and Chapters (Section I X) Classification of Commodity by Section, Chapter, and Subheading Section XI Textiles and Textile Articles 15 Section XII Footwear, Headgear, Umbrellas, Sun 80 Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts thereof; Prepared Feathers and Articles Made therewith; Artificial Flowers; Articles of Human Hair Section XIII Articles of Stone, Plaster, Cement, Asbestos, 86 Mica or Similar Materials; Ceramic Products; Glass and Glassware Section XIV Natural or Cultured Pearls, Precious or 98 Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles thereof; Imitation Jewellery; Coin Section XV Base Metals and Articles of Base Metal 105 Section XVI Machinery and Mechanical Appliances; 152 Electrical Equipment; Parts thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles Section XVII Vehicles, Aircraft, Vessels and Associated 203 Transport Equipment Section XVIII Optical, Photographic, Cinematographic, 215 Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories thereof Section XIX Arms and Ammunition; Parts and 232 Accessories thereof Section XX Miscellaneous Manufactured Articles 234 Section XXI Works of Art, Collectors Pieces and 248 Antiques Section XXII Commodities and Transactions Not 250 Classified according to Kind 9. Appendix I Schedule of Food Items 251 Appendix II Schedule of Clothing (including Footwear) 254 Items 10. Hong Kong Imports and Exports Classification List (Harmonized ( ) System), 2007 Edition, Volume One (Contents) Page 256

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7 1 Preface The Harmonized Commodity Description and Coding System, or Harmonized System (HS) in short, has been designed by the World Customs Organization (WCO), to serve as a multi-purpose classification suitable for use by customs and statistical authorities, traders, carriers and others concerned with international trade. Although Hong Kong is not a Contracting Party to the International Convention on the HS, Hong Kong has adopted the HS in full for trade declaration purposes since 1 January While the HS specifies the commodity classification up to the 6-digit subheading level for international comparison, individual countries/territories are free to use additional digits for more refined classification to meet their specific needs. The Hong Kong Harmonized System (HKHS) uses an 8-digit classification system. The additional 7 th and 8 th digits are used to further breakdown the commodity classification to meet the needs of Hong Kong. The first set of HKHS, which adopted the HS in full, is called the 1992 edition of HKHS. It has since then undergone annual amendments to reflect changes in trade patterns and technology. These amendments have been announced in the Government Gazette In 2004, the WCO recommended some 350 sets of amendments to the HS. Contracting parties to the International Convention on the HS are required to adopt these amendments as from 1 January To ensure that Hong Kong s classification system continues to be compatible with those of its major trading partners, Hong Kong will implement the amendments recommended by WCO with effect from 1 January The amended version of HKHS will be called the 2007 edition of HKHS. It has fully incorporated WCO s proposed amendments which cater mainly for (i) technology progress; (ii) changes in international trade patterns and practice; (iii) clarification of texts to ensure uniform application of the HS. Please refer to ( _declaration_lodgement_and_related_ma/index.jsp) for a summary ( of changes from the 2006 edition to the 2007 edition. ers/import_export_declaration_lodgement_and_rel ated_ma/index_tc.jsp) This publication details the classification list of the 2007 edition of HKHS. In addition, other classification systems needed for completing import and export declarations, namely classification by country/territory and by mode of transport, are also included. A unit of is also assigned to each HKHS commodity item Under the Import and Export (Registration) Regulations, within 14 days after shipment, importers are required to lodge with the Commissioner of Customs and Excise a complete and accurate declaration of all articles imported into Hong Kong. Similarly, exporters are required to lodge declarations of all exports and re-exports from Hong Kong. Declaration should be submitted through Electronic Data Interchange service. In accordance with the Regulations, the Commissioner of Customs and Excise is empowered to call upon any person who has lodged an import, export or re-export declaration to verify any particulars given in the declaration by the production of documentary or other evidence. The Regulations also prescribe penalties for the supplying of incomplete or inaccurate information.

8 When completing import/export declarations, importers and exporters must use the appropriate HKHS code numbers and units of published in this book. For a thorough understanding of HKHS, the General Rules for the Interpretation of the Harmonized System and the notes at the beginning of each section and chapter should be carefully studied. The alphabetical list of articles at ( ( ers/import_export_declaration_lodgement_and_rel _declaration_lodgement_and_related_ma/index.jsp) is also a useful ated_ma/index_tc.jsp) reference for locating the appropriate HKHS code number At Appendix I is a schedule of food items, the import of which attracts a flat rate of $0.5 per declaration when an import declaration is lodged. A schedule of clothing (including footwear) items is at Appendix II. Domestic exports of these items are subject to a Clothing Industry Training Levy Importers and exporters are advised that the HKHS codes and units of provided in the Hong Kong Imports and Exports Classification List (Harmonized System), 2007 Edition should only be used for completing import or export declarations as from 1 January This will be announced in the Gazette in due course. Timothy H. M. TONG Commissioner of Customs and Excise November 2006

9 3 Classification of Country/Territory Code / + Country/Territory AF Afghanistan 9U* African countries/territories, n.e.s. AX Aland Islands AL Albania DZ Algeria AS American Samoa AD Andorra AO Angola AI Anguilla AQ Antarctica AG Antigua and Barbuda AR Argentina AM Armenia AW Aruba 9T* Asian countries/territories, n.e.s. 9V* Australasian and Oceanian countries/territories, n.e.s. AU Australia AT Austria AZ Azerbaijan BS Bahamas BH Bahrain BD Bangladesh BB Barbados BY Belarus BE Belgium BZ Belize BJ Benin BM Bermuda BT Bhutan BO Bolivia BA Bosnia and Herzegovina BW Botswana BV Bouvet Island BR Brazil IO British Indian Ocean Territory BN Brunei Darussalam BG Bulgaria BF Burkina Faso BI Burundi KH Cambodia CM Cameroon CA Canada CV Cape Verde KY Cayman Islands Code CF / + Country/Territory Central African Republic 9R* Central and South American countries/territories, n.e.s. TD Chad CL Chile CN The mainland of China CX Christmas Island CC Cocos (Keeling) Islands CO Colombia 9Q* Commonwealth of Independent States and Eastern European countries/territories, n.e.s. KM Comoros CG Congo CD Congo, The Democratic Republic of the CK Cook Islands CR Costa Rica CI Cote d Ivoire HR Croatia CU Cuba CY Cyprus CZ Czech Republic DK Denmark DJ Djibouti DM Dominica DO Dominican Republic EC Ecuador EG Egypt SV El Salvador GQ Equatorial Guinea ER Eritrea EE Estonia ET Ethiopia FK Falkland Islands (Malvinas) FO Faroe Islands FJ Fiji FI Finland FR France GF French Guiana PF French Polynesia TF French Southern Territories GA Gabon GM Gambia GE Georgia DE Germany GH Ghana GI Gibraltar GR Greece

10 4 Code / Country/Territory GL Greenland GD Grenada GP Guadeloupe GU Guam GT Guatemala GG Guernsey GN Guinea GW Guinea-Bissau GY Guyana HT Haiti HM Heard Island and McDonald Islands VA Holy See (Vatican City State) HN Honduras HK Hong Kong HU Hungary IS Iceland IN India ID Indonesia IR Iran, Islamic Republic of IQ Iraq IE Ireland IM Isle of Man IL Israel IT Italy JM Jamaica JP Japan JE Jersey JO Jordan KZ Kazakhstan KE Kenya KI Kiribati KP Korea, Democratic People s Republic of KR Korea, Republic of KW Kuwait KG Kyrgyzstan LA Lao People s Democratic Republic LV Latvia LB Lebanon LS Lesotho LR Liberia LY Libyan Arab Jamahiriya LI Liechtenstein LT Lithuania LU Luxembourg MO Macao MK Macedonia, The Former Yugoslav Republic of MG Madagascar MW Malawi MY Malaysia MV Maldives ML Mali MT Malta MH Marshall Islands MQ Martinique Code MR / + Country/Territory Mauritania MU Mauritius YT Mayotte MX Mexico FM Micronesia, Federated States of 9S* Middle East countries/ territories, n.e.s. MD Moldova, Republic of MC Monaco MN Mongolia ME Montenegro MS Montserrat MA Morocco MZ Mozambique MM Myanmar NA Namibia NR Nauru NP Nepal NL Netherlands AN Netherlands Antilles NC New Caledonia NZ New Zealand NI Nicaragua NE Niger NG Nigeria NU Niue NF Norfolk Island 9O* North American countries/ territories, n.e.s. MP Northern Mariana Islands NO Norway OM Oman PK Pakistan PW Palau PS Palestinian Territory, Occupied PA Panama PG Papua New Guinea PY Paraguay PE Peru PH Philippines PN Pitcairn PL Poland PT Portugal PR Puerto Rico QA Qatar RE Reunion RO Romania RU Russian Federation RW Rwanda SH Saint Helena KN Saint Kitts and Nevis LC Saint Lucia PM Saint Pierre and Miquelon VC Saint Vincent and the Grenadines WS Samoa

11 5 Code / Country/Territory SM San Marino ST Sao Tome and Principe SA Saudi Arabia SN Senegal RS Serbia SC Seychelles SL Sierra Leone SG Singapore SK Slovakia SI Slovenia SB Solomon Islands SO Somalia ZA South Africa GS South Georgia and the South Sandwich Islands ES Spain LK Sri Lanka SD Sudan SR Suriname SJ Svalbard and Jan Mayen SZ Swaziland SE Sweden CH Switzerland SY Syrian Arab Republic TW Taiwan, Province of China TJ Tajikistan TZ Tanzania, United Republic of TH Thailand TL Timor-Leste TG Togo Code TK / + Country/Territory Tokelau TO Tonga TT Trinidad and Tobago TN Tunisia TR Turkey TM Turkmenistan TC Turks and Caicos Islands TV Tuvalu UG Uganda UA Ukraine AE United Arab Emirates GB United Kingdom US United States UM United States Minor Outlying Islands UY Uruguay UZ Uzbekistan VU Vanuatu VE Venezuela VN Vietnam VG Virgin Islands, British VI Virgin Islands, U.S. WF Wallis and Futuna 9P* Western European countries/ territories, n.e.s. EH Western Sahara YE Yemen ZM Zambia ZW Zimbabwe n.e.s. n.e.s. not elsewhere specified * * Code are not yet defined in the code standard and are temporarily allocated. + + Chinese translation is for reference only. : ISO Central Secretariat Main source

12 6 Equivalent Weights and Measures Weight Metric, with British equivalents 1 gram = ounce 1 kilogram = pounds 1 tonne = ton British, with metric equivalents 1 ounce = grams 1 16 pound (16 ounces) = kilogram hundredweight (112 pounds) = 50.8 kilograms ton (2 240 pounds) = tonnes Metric, with Chinese equivalents 1 gram = tael (leung) 1 kilogram = catties (kan) 100 kilograms = piculs (tam) tonne (1 000 kilograms) = piculs (tam) Chinese, with metric equivalents 1 tael = 37.8 grams 1 16 catty (16 taels) = kilogram picul (100 catties) = kilograms Capacity 1 Litre = 0.22 Imperial gallon 1 Litre = US gallon 1 Imperial gallon = Litres 1 US gallon = Litres Area 1 square metre = square feet 1 square metre = square yards 1 square foot = square metre 1 square yard = square metre Linear 1 millimetre = inch 1 centimetre = inch 1 metre = feet 1 metre = yards 1 kilometre = 0.62 mile 1 inch = 25.4 millimetres 1 inch = 2.54 centimetres 1 foot = metre 1 yard = metre 1 mile = 1.61 kilometres Power 1 kilowatt = brake horsepowers 1 brake horsepower = kilowatts

13 7 Classification of Quantity Code MTQ cubic metre GWH gigawatt hour GRM gram kilogram K6 kilolitre KMT kilometer LTR litre MAL megalitre MTR metre CTM metric carat NMB number NMP / no. of packets NPR no. of pairs SET set MTK square metre MIL thousand TNE tonne Source : United Nations

14 8 Classification of Transport Mode Code no. Transport mode 1 ( ) Ocean (note 1) 2 Rail 3 Road 4 ( ) Air (note 2) 5 ( ) Mail (note 3) 8 ( ) River (note 4) 9 Others : Notes: 1. Ocean does not include water transport within the river trade / limits defined in note 4 below, but includes sea transport with all other countries / places. 2. Air also includes delivery through courier service by air. 3. Mail refers to delivery through the Post Office. 4. River refers to transport by vessels in waters in the vicinity of Hong Kong, the Pearl River and other inland waterways in Guangdong and Guangxi which are accessible from waters in the vicinity of Hong Kong. Waters in the vicinity of Hong Kong refer to waters within the following boundaries: (i) (ii) (iii) (i) to the East, meridian 114º 30 East; (ii) to the South, parallel 22º 09 North; and (iii) to the West, meridian 113º 31 East. Examples of ports covered by river transport include, amongst many others, Macao, Guangzhou, Jiangmen, Zhong Shan, Zhu Hai and Wu Zhou.

15 9 General Rules for the Interpretation of the Harmonized System Classification of goods in the Nomenclature shall be governed by the following principles:. 1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:. 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material 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 When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.. 4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

16 In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing 錬 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. This Rule does not, however, apply to containers which give the whole its essential character; (b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.. 6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

17 11 List of Commodity Sections and Chapters Ch. Page SECTION XI TEXTILES AND TEXTILE ARTICLES Section Notes Silk Wool, fine or coarse animal hair; horsehair yarn and woven fabric Cotton Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 54. Man-made filaments; strip and the like of man-made textile materials Man-made staple fibres Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof Carpets and other textile floor coverings Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 鈎 Knitted or crocheted fabrics 鈎 Articles of apparel and clothing accessories, knitted or crocheted 鈎 Articles of apparel and clothing accessories, not knitted or crocheted 63. Other made up textile articles; sets; worn clothing and worn textile articles; rags SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR 64. Footwear, gaiters and the like; parts of such articles Headgear and parts thereof Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof 67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 83 84

18 12 Ch. Page SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE 68. Articles of stone, plaster, cement, asbestos, mica or similar materials Ceramic products Glass and glassware 93 SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN 71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 98 SECTION XV BASE METALS AND ARTICLES OF BASE METAL Section Notes Iron and steel Articles of iron or steel Copper and articles thereof Nickel and articles thereof Aluminium and articles thereof ( ) (Reserved for possible future use in the Harmonized System) Lead and articles thereof Zinc and articles thereof Tin and articles thereof Other base metals; cermets; articles thereof Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal Miscellaneous articles of base metal 149

19 13 Ch. Page SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Section Notes Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Section Notes Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; ( ) mechanical (including electro-mechanical) traffic signalling equipment of all kinds 87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Aircraft, spacecraft, and parts thereof Ships, boats and floating structures 213 SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF 90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Clocks and watches and parts thereof Musical instruments; parts and accessories of such articles 230 SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 93. Arms and ammunition; parts and accessories thereof 232

20 14 Ch. Page SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES 94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings Toys, games and sports requisites; parts and accessories thereof Miscellaneous manufactured articles 242 SECTION XXI WORKS OF ART, COLLECTORS PIECES AND ANTIQUES 97. Works of art, collectors pieces and antiques 248 SECTION XXII COMMODITIES AND TRANSACTIONS NOT CLASSIFIED ACCORDING TO KIND 98. Commodities and transactions not classified according to kind 250

21 15 SECTION XI TEXTILES AND TEXTILE ARTICLES Notes This Section does not cover: a 0502 (a) Animal brush making bristles or hair (heading 0502); horsehair 0511 or horsehair waste (heading 0511); b (b) Human hair or articles of human hair (heading 0501, 6703 or ), except straining cloth of a kind commonly used in oil 5911 presses or the like (heading 5911); c (c) Cotton linters or other vegetable materials of Chapter 14; d (d) Asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813; e (e) Articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306; f (f) Sensitised textiles of headings 3701 to 3704; g 1 (g) Monofilament of which any cross-sectional dimension exceeds 5 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46); h (h) Woven, knitted or crocheted fabrics, felt or nonwovens, 鈎 impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; ij (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, 鈎 impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; k (k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304; l (l) Articles of textile materials of heading 4201 or 4202; m (m) Products or articles of Chapter 48 (for example, cellulose wadding); n (n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; o (o) Hair-nets or other headgear or parts thereof of Chapter 65; p (p) Goods of Chapter 67; q 6805 (q) Abrasive-coated textile material (heading 6805) and also 6815 carbon fibres or articles of carbon fibres of heading 6815; r (r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); s (s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); t (t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets); u (u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or v (v) Articles of Chapter A (A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 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.

22 16 When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. B (B) For the purposes of the above rule: a 5110 (a) Gimped horsehair yarn (heading 5110) and metallised 5605 yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; b (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; c (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; d (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 AB 3 (C) The provisions of paragraphs (A) and (B) above apply also to 456 the yarns referred to in Notes 3, 4, 5 or 6 below. 3. A B 3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as twine, cordage, ropes and cables : a b (a) Of silk or waste silk, measuring more than decitex; (b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than decitex; c (c) Of true hemp or flax: i (i) Polished or glazed, measuring decitex or more; or ii (ii) Not polished or glazed, measuring more than decitex; d 3 (d) Of coir, consisting of three or more plies; e (e) Of other vegetable fibres, measuring more than decitex; or f (f) Reinforced with metal thread. B (B) Exceptions: a (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; b (b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54; 5 c 5006 (c) Silk worm gut of heading 5006, and monofilaments of Chapter 54; d 5605 (d) Metallised yarn of heading 5605; yarn reinforced with (A)(f) metal thread is subject to paragraph (A)(f) above; and e 5606 (e) Chenille yarn, gimped yarn and loop wale-yarn of heading 5606.

23 17 4. A 4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the B expression put up for retail sale in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up: a (a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding: i85 (i) 85 g in the case of silk, waste silk or man-made filament yarn; or ii125 (ii) 125 g in other cases; b (b) In balls, hanks or skeins of a weight not exceeding: i (i) 85 g in the case of man-made filament yarn of less than decitex, silk or silk waste; ii (ii) 125 g in the case of all other yarns of less than decitex; or iii500 (iii) 500 g in other cases; c (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: i85 (i) 85 g in the case of silk, waste silk or man-made filament yarn; or ii125 (ii) 125 g in other cases. B (B) Exceptions: a (a) Single yarn of any textile material, except: i (i) Single yarn of wool or fine animal hair, unbleached; and ii (ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than decitex; b (b) Multiple (folded) or cabled yarn, unbleached: i (i) Of silk or waste silk, however put up; or ii (ii) Of other textile material except wool or fine animal hair, in hanks or skeins; c (c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or 133 less; and d (d) Single, multiple (folded) or cabled yarn of any textile material: i (i) In cross-reeled hanks or skeins; or ii (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) For the purposes of headings 5204, 5401 and 5508 the expression sewing thread means multiple (folded) or cabled yarn: a (a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding g; b (b) Dressed for use as sewing thread; and c z (c) With a final Z twist.

24 For the purposes of this Section, the expression high tenacity yarn cn/tex means yarn having a tenacity, expressed in cn/tex (centinewtons per tex), greater than the following: 酰...60 cn/tex Single yarn of nylon or other polyamides, or of polyesters cn/tex 酰 Multiple (folded) or cabled yarn of nylon or other polyamides, or of...53 cn/tex polyesters cn/tex Single, multiple (folded) or cabled yarn of viscose...27 cn/tex rayon cn/tex For the purposes of this Section, the expression made up means: a (a) Cut otherwise than into squares or rectangles; b (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets); c (c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means; d (d) Cut to size and having undergone a process of drawn thread work; e (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); f 鈎 (f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length For the purposes of Chapters 50 to 60: a (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods 7 made up within the meaning of Note 7 above; and b (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 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 Elastic products consisting of textile materials combined with rubber threads are classified in this Section For the purposes of this Section, the expression impregnated includes dipped. 12. 酰 酰 12. For the purposes of this Section, the expression polyamides includes aramids. 13. 册 13. For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression elastomeric yarn means 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 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. For the purposes of this Note, the expression 6211 textile garments means garments of headings 6101 to 6114 and headings 6201 to 6211.

25 19 Subheading Notes In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them: a (a) Unbleached yarn Yarn which: i (i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or ii (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). b (b) Bleached yarn Yarn which: i (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; ii (ii) consists of a mixture of unbleached and bleached fibres; or iii (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns. c 着 (c) Coloured (dyed or printed) yarn Yarn which: i (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres; ii (ii) consists of a mixture of dyed fibres of different colours 着 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 (iii) is obtained from slivers or rovings which have been printed; or iv (iv) is multiple (folded) or cabled and consists of unbleached 着 or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54. d (d) 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. e (e) Bleached woven fabric Woven fabric which: i (i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; ii (ii) consists of bleached yarn; or iii(iii) consists of unbleached and bleached yarn. f (f) Dyed woven fabric Woven fabric which: i (i) is dyed a single uniform colour other than white (unless 着 the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

26 20 ii 着 (ii) consists of coloured yarn of a single uniform colour. g (g) Woven fabric of yarns of different colours Woven fabric (other than printed woven fabric) which: i (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); ii 着 (ii) consists of unbleached or bleached yarn and coloured yarn; or iii (iii) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.) h (h) Printed woven fabric Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. d h The definitions at (d) to (h) above apply, mutatis mutandis, 鈎 to knitted or crocheted fabrics. ij (ij) Plain weave A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft. 2. A 2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile 2 material which would be selected under Note 2 to this Section 5809 for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials. B (B) For the application of this rule: a (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account; b (b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; c 5810 (c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

27 21 Chapter 50 Silk Description HKHS code Silk-worm cocoons suitable for reeling Raw silk (not thrown) Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) Silk yarn (other than yarn spun from silk waste) not put up for retail sale 5005 Yarn spun from silk waste, not put up for retail sale Wholly of silk waste Mixed with other materials Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut 5007 Woven fabrics of silk or of silk waste Fabrics of noil silk - Other fabrics, containing 85% or more by weight 85% of silk or of silk waste other than noil silk: Of Bombyx mori silk, unbleached (unscoured or scoured) or bleached Of Bombyx mori silk, other Other Other fabrics Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric Note Throughout the Nomenclature: a (a) Wool means the natural fibre grown by sheep or lambs; b (b) Fine animal hair means the hair of alpaca, llama, vicuna, 峯 牦 camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat; c (c) Coarse animal hair means the hair of animals not mentioned 0502 above, excluding brush-making hair and bristles (heading ) and horsehair (heading 0511).

28 22 Description HKHS code 5101 Wool, not carded or combed - Greasy, including fleece-washed wool: Shorn wool Other - Degreased, not carbonised: Shorn wool Other Carbonised 5102 Fine or coarse animal hair, not carded or combed - Fine animal hair: Of Kashmir (cashmere) goats Other Coarse animal hair 5103 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock Noils of wool or of fine animal hair Other waste of wool or of fine animal hair Waste of coarse animal hair Garnetted stock of wool or of fine or coarse animal hair 5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) Carded wool - Wool tops and other combed wool: Combed wool in fragments Other - Fine animal hair, carded or combed: Of Kashmir (cashmere) goats Other Coarse animal hair, carded or combed 5106 Yarn of carded wool, not put up for retail sale % - Containing 85% or more by weight of wool % - Containing less than 85% by weight of wool 5107 Yarn of combed wool, not put up for retail sale % - Containing 85% or more by weight of wool % - Containing less than 85% by weight of wool 5108 Yarn of fine animal hair (carded or combed), not put up for retail sale Carded Combed 5109 Yarn of wool or of fine animal hair, put up for retail sale Containing 85% or more by weight of wool or of 85% fine animal hair

29 23 Description HKHS code Other Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale 5111 Woven fabrics of carded wool or of carded fine animal hair - Containing 85% or more by weight of wool or of 85% fine animal hair: Of a weight not exceeding 300 g/m Other Other, mixed mainly or solely with man-made filaments Other, mixed mainly or solely with man-made staple fibres Other 5112 Woven fabrics of combed wool or of combed fine animal hair - Containing 85% or more by weight of wool or of 85% fine animal hair: Of a weight not exceeding 200 g/m Other Other, mixed mainly or solely with man-made filaments Other, mixed mainly or solely with man-made staple fibres Other Woven fabrics of coarse animal hair or of horsehair Chapter 52 Cotton Subheading Note For the purposes of subheadings and , the expression denim means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. Description HKHS code Cotton, not carded or combed 5202 Cotton waste (including yarn waste and garnetted stock)

30 24 Description HKHS code Yarn waste (including thread waste) - Other: Garnetted stock Other Cotton, carded or combed 5204 Cotton sewing thread, whether or not put up for retail sale - Not put up for retail sale: % - - Containing 85% or more by weight of cotton Other Put up for retail sale 5205 Cotton yarn (other than sewing thread), 85% containing 85% or more by weight of cotton, not put up for retail sale - Single yarn, of uncombed fibres: Measuring decitex or more (not 14 exceeding 14 metric number) Measuring less than decitex but not less than decitex (exceeding 14 metric 14 number but not exceeding 43 metric number) Measuring less than decitex but not less than decitex (exceeding 43 metric 43 number but not exceeding 52 metric number) Measuring less than decitex but not less 125 than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) Measuring less than 125 decitex (exceeding metric number) - Single yarn, of combed fibres: Measuring decitex or more (not 14 exceeding 14 metric number) Measuring less than decitex but not less than decitex (exceeding 14 metric 14 number but not exceeding 43 metric number) Measuring less than decitex but not less than decitex (exceeding 43 metric 43 number but not exceeding 52 metric number) Measuring less than decitex but not less 125 than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) Measuring less than 125 decitex but not less than decitex (exceeding 80 metric 80 number but not exceeding 94 metric number) 94

31 25 Description HKHS code Measuring less than decitex but not less than decitex (exceeding 94 metric number 94 but not exceeding 120 metric number) Measuring less than decitex (exceeding metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: Measuring per single yarn decitex or more (not exceeding 14 metric number per 14 single yarn) Measuring per single yarn less than decitex but not less than decitex (exceeding 14 metric number but not exceeding metric number per single yarn) Measuring per single yarn less than decitex but not less than decitex (exceeding 43 metric number but not exceeding metric number per single yarn) Measuring per single yarn less than decitex but not less than 125 decitex (exceeding metric number but not exceeding 80 metric number per single yarn) Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 80 - Multiple (folded) or cabled yarn, of combed fibres: Measuring per single yarn decitex or more (not exceeding 14 metric number per 14 single yarn) Measuring per single yarn less than decitex but not less than decitex (exceeding 14 metric number but not exceeding metric number per single yarn) Measuring per single yarn less than decitex but not less than decitex (exceeding 43 metric number but not exceeding metric number per single yarn) Measuring per single yarn less than decitex but not less than 125 decitex (exceeding metric number but not exceeding 80 metric number per single yarn) Measuring per single yarn less than 125 decitex but not less than decitex (exceeding metric number but not exceeding 94 metric number per single yarn)

32 26 Description HKHS code Measuring per single yarn less than decitex but not less than decitex (exceeding 94 metric number but not exceeding metric number per single yarn) Measuring per single yarn less than decitex (exceeding 120 metric number per 120 single yarn) 5206 Cotton yarn (other than sewing thread), 85% containing less than 85% by weight of cotton, not put up for retail sale - Single yarn, of uncombed fibres: Measuring decitex or more (not 14 exceeding 14 metric number) Measuring less than decitex but not less than decitex (exceeding 14 metric 14 number but not exceeding 43 metric number) Measuring less than decitex but not less than decitex (exceeding 43 metric 43 number but not exceeding 52 metric number) Measuring less than decitex but not less 125 than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) Measuring less than 125 decitex (exceeding metric number) - Single yarn, of combed fibres: Measuring decitex or more (not 14 exceeding 14 metric number) Measuring less than decitex but not less than decitex (exceeding 14 metric 14 number but not exceeding 43 metric number) Measuring less than decitex but not less than decitex (exceeding 43 metric 43 number but not exceeding 52 metric number) Measuring less than decitex but not less 125 than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) Measuring less than 125 decitex (exceeding metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: Measuring per single yarn decitex or more (not exceeding 14 metric number per 14 single yarn)