Transcription

1 Hong Kong Imports and Exports Classification List (Harmonized System) 2007 Edition Volume One : Commodity Section I - X 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

2

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

4

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 Page Section I Live Animals; Animal Products 15 Section II Vegetable Products 34 Section III Animal or Vegetable Fats and Oils and 54 Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes Section IV Prepared Foodstuffs; Beverages, Spirits and 58 Vinegar; Tobacco and Manufactured Tobacco Substitutes Section V Mineral Products 77 Section VI Products of the Chemical or Allied 90 Industries Section VII Plastics and Articles thereof; Rubber and 161 Articles thereof Section VIII Raw Hides and Skins, Leather, Furskins 178 and Articles thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (other than Silk-Worm Gut) Section IX Wood and Articles of Wood; Wood 188 Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork Section X Pulp of Wood or of other Fibrous Cellulosic 196 Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles thereof 9. Appendix I Schedule of Food Items 211 Appendix II Schedule of Clothing (including Footwear) 214 Items 10. Hong Kong Imports and Exports Classification List (Harmonized ( ) System), 2007 Edition, Volume Two (Contents) 216

6

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 has been 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 * * Codes 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 kilometre 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; 22 09' (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 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 I LIVE ANIMALS; ANIMAL PRODUCTS Section Notes Live animals Meat and edible meat offal Fish and crustaceans, molluscs and other aquatic invertebrates Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included Products of animal origin, not elsewhere specified or included 31 SECTION II VEGETABLE PRODUCTS Section Note Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Edible vegetables and certain roots and tubers Edible fruit and nuts; peel of citrus fruit or melons Coffee, tea, maté and spices Cereals Products of the milling industry; malt; starches; inulin; wheat gluten 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Lac; gums, resins and other vegetable saps and extracts Vegetable plaiting materials; vegetable products not elsewhere specified or included 52

18 12 Ch. Page SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 54 SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Section Note Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Sugars and sugar confectionery Cocoa and cocoa preparations Preparations of cereals, flour, starch or milk; pastrycooks products Preparations of vegetables, fruit, nuts or other parts of plants Miscellaneous edible preparations Beverages, spirits and vinegar Residues and waste from the food industries; prepared animal fodder Tobacco and manufactured tobacco substitutes 75 SECTION V MINERAL PRODUCTS 25. Salt; sulphur; earths and stone; plastering materials, lime and cement Ores, slag and ash Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 85

19 13 Ch. Page SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Section Notes Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes Organic chemicals Pharmaceutical products Fertilisers Tanning or dyeing extracts; tannins and their derivatives; dyes, 着 pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations 34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster 酶 Albuminoidal substances; modified starches; glues; enzymes Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Photographic or cinematographic goods Miscellaneous chemical products 151 SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Section Notes Plastics and articles thereof Rubber and articles thereof 171 SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) 41. Raw hides and skins (other than furskins) and leather 178

20 14 Ch. 42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Page Furskins and artificial fur; manufactures thereof 185 SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK 44. Wood and articles of wood; wood charcoal Cork and articles of cork Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 194 SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF 47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard 48. Paper and paperboard; articles of paper pulp, of paper or of paperboard 49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

21 15 CLASSIFICATION OF COMMODITIES BY SECTION, CHAPTER, HEADING AND SUBHEADING SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Notes 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 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 This Chapter covers all live animals except: a (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307; b 3002 (b) Cultures of micro-organisms and other products of heading 3002; and c 9508 (c) Animals of heading Description 0101 Live horses, asses, mules and hinnies Pure-bred breeding animals NMB - Other: Horses, racing NMB Other horses NMB Other NMB 0102 Live bovine animals Pure-bred breeding animals NMB Other NMB 0103 Live swine Pure-bred breeding animals NMB - Other: Weighing less than 50 kg: Weighing less than 10 kg each (sucking- NMB pig) Weighing 10 kg or more but less than NMB kg each Weighing 50 kg or more NMB

22 16 Description 0104 Live sheep and goats Sheep NMB Goats NMB 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls Weighing not more than 185 g: Fowls of the species Gallus domesticus NMB Turkeys NMB - - Other: Ducks NMB Other NMB - Other: Fowls of the species Gallus domesticus NMB - - Other: Ducks NMB Geese NMB Turkeys NMB Other NMB 0106 Other live animals - Mammals: Primates NMB Whales, dolphins and porpoises (mammals NMB of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) Other NMB - Reptiles (including snakes and turtles): Snakes NMB Testudinata (turtles, tortoises, etc), mainly NMB used for food Testudinata (turtles, tortoises, etc), not for NMB food Other reptiles, mainly used for food NMB Other reptiles, not for food NMB - Birds: Birds of prey NMB Psittaciformes (including parrots, parakeets, NMB macaws and cockatoos) - - Other: Pigeons, mainly used for food NMB Quail, mainly used for food NMB Other birds, mainly used for food NMB Other birds, not for food NMB - Other: Frogs NMB Other live animals, mainly used for food NMB

23 17 Description Other live animals, not for food NMB Chapter 2 Meat and edible meat offal Note This Chapter does not cover: a (a) Products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption; b 0504 (b) Guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or c 0209 (c) Animal fat, other than products of heading 0209 (Chapter 15). Description 0201 Meat of bovine animals, fresh or chilled Carcasses and half-carcasses Other cuts with bone in Boneless 0202 Meat of bovine animals, frozen Carcasses and half-carcasses Other cuts with bone in - Boneless: Minced or ground Other 0203 Meat of swine, fresh, chilled or frozen - Fresh or chilled: Carcasses and half-carcasses Hams, shoulders and cuts thereof, with bone in Other - Frozen: Carcasses and half-carcasses Hams, shoulders and cuts thereof, with bone in Other 0204 Meat of sheep or goats, fresh, chilled or frozen Carcasses and half-carcasses of lamb, fresh or chilled - Other meat of sheep, fresh or chilled: Carcasses and half-carcasses Other cuts with bone in Boneless

24 18 Description Carcasses and half-carcasses of lamb, frozen - Other meat of sheep, frozen: Carcasses and half-carcasses Other cuts with bone in Boneless - Meat of goats: Meat of goats, fresh or chilled Meat of goats, frozen Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen Of bovine animals, fresh or chilled - Of bovine animals, frozen: Tongues Livers Other Of swine, fresh or chilled - Of swine, frozen: Livers - - Other : Uteri Other Other, fresh or chilled Other, frozen Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen - Of fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled Not cut in pieces, frozen Cuts and offal, fresh or chilled - - Cuts and offal, frozen: Feet Wings Other offal Other cuts - Of turkeys: Not cut in pieces, fresh or chilled Not cut in pieces, frozen Cuts and offal, fresh or chilled - - Cuts and offal, frozen: Offal Other - Of ducks, geese or guinea fowls: - - Not cut in pieces, fresh or chilled: Ducks

25 19 Description Geese Other - - Not cut in pieces, frozen: Ducks Other - - Fatty livers, fresh or chilled: Ducks Geese Other Other, fresh or chilled - - Other, frozen: Feet of ducks Fatty livers of ducks Other offal of ducks Wings of ducks Other cuts of ducks Offal of guinea fowls Fatty livers of geese Other offal of geese Cuts of geese Cuts of guinea fowls 0208 Other meat and edible meat offal, fresh, chilled or frozen Of rabbits or hares Of primates Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) - Of reptiles (including snakes and turtles): Snakes Turtles Crocodylia (e.g. crocodiles, alligators, caimans) Other - Other: Of pigeons, fresh or chilled Of pigeons, frozen Of quail, fresh or chilled Of quail, frozen Of ostrich Of other birds Of deer Of kangaroo Other

26 20 Description Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal - Meat of swine: Hams, shoulders and cuts thereof, with bone in Bellies (streaky) and cuts thereof Other Meat of bovine animals - Other, including edible flours and meals of meat and meat offal: Of primates Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) - - Of reptiles (including snakes and turtles) Crocodylia (e.g. crocodiles, alligators, caimans) Other Other Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Note This Chapter does not cover: a 0106 (a) Mammals of heading 0106; b (b) Meat of mammals of heading 0106 (heading 0208 or 0210); 0210 c (c) 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 2301); or 2301 d (d) Caviar or caviar substitutes prepared from fish eggs (heading ) In this Chapter the term pellets means products which have been agglomerated either directly by compression or by the addition of a small of binder.

27 21 Description 0301 Live fish - Ornamental fish: Freshwater Seahorses NMB Pipefishes NMB Other marine fish - - Other live fish: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Eels (Anguilla spp.): Fish fry Other - - Carp: Grass carp Big-head Other Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus maccoyii) - - Other: Fish fry, freshwater Fish fry, green grouper (Epinephelus coioides) 鮋 Fish fry, mangrove snapper (Lutjanus argentimaculatus) Other fish fry, marine Giant grouper (Epinephelus lanceolatus) High-finned grouper (Cromileptes altivelis) Green grouper (Epinephelus coioides) Tiger grouper (Epinephelus fuscoguttatus) Flowery grouper (Epinephelus polyphekadion) Leopard coral trout (Plectropomus leopardus) Spotted coral trout (Plectropomus areolatus) Other groupers Hump-head wrasse (Cheilinus undulatus) Other wrasses and parrotfish Snooks and basses 鮋 Mangrove snapper (Lutjanus argentimaculatus) Tilapia Puffer fish Other freshwater fish Other marine fish

28 22 Description 0302 Fish, fresh or chilled, excluding fish fillets 0304 and other fish meat of heading Salmonidae, excluding livers and roes: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Plaice (Pleuronectes platessa) Sole (Solea spp.) Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: Albacore or longfinned tunas (Thunnus alalunga) Yellowfin tunas (Thunnus albacares) Skipjack or stripe-bellied bonito Bigeye tunas (Thunnus obesus) Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus maccoyii) Other Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes - Other fish, excluding livers and roes: Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Haddock (Melanogrammus aeglefinus) Coalfish (Pollachius virens) Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Dogfish and other sharks Eels (Anguilla spp.) Swordfish (Xiphias gladius) Toothfish (Dissostichus spp.) - - Other: Tilapia Other freshwater fish

29 23 Description Scabber fish (Trichurius) Yellow croaker (Pseudosicaena) Butterfish (Pamus) Puffer fish Other marine fish Livers and roes 0303 Fish, frozen, excluding fish fillets and other 0304 fish meat of heading Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: Sockeye salmon (red salmon) (Oncorhynchus nerka) Other - Other salmonidae, excluding livers and roes: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Atlantic salmo (Salmo salar) and Danube salmon (Hucho hucho) Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis): Greenland Halibut (Reinhardtius hippoglossoides) Other Plaice (Pleuronectes platessa) Sole (Solea spp.) Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: Albacore or longfinned tunas (Thunnus alalunga) Yellowfin tunas (Thunnus albacares) Skipjack or stripe-bellied bonito Bigeye tunas (Thunnus obesus) Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus maccoyii) Other - Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes: Herrings (Clupea harengus, Clupea pallasii) Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

30 24 Description - Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes: Swordfish (Xiphias gladius) Toothfish(Dissostichus spp.) - Other fish, excluding livers and roes: Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Haddock (Melanogrammus aeglefinus) Coalfish (Pollachius virens) Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Dogfish and other sharks Eels (Anguilla spp.) Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) Hake (Merluccius spp., Urophycis spp.) - - Other: Tilapia Other freshwater fish Scabber fish (Trichurius) Yellow croaker (Pseudosicaena) Butterfish (Pamus) Other marine fish Livers and roes 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen - Fresh or chilled: - - Swordfish (Xiphias gladius): Fillets Other - - Toothfish (Dissostichus spp.): Fillets Other - - Other: Fillets Other - Frozen fillets: Swordfish (Xiphias gladius) Toothfish (Dissostichus spp.) - - Other: Tilapia Other - Other: Swordfish (Xiphias gladius) Toothfish (Dissostichus spp.) Other 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption Flours, meals and pellets of fish, fit for human consumption

31 25 Description Livers and roes of fish, dried, smoked, salted or in brine Fish fillets, dried, salted or in brine, but not smoked - Smoked fish, including fillets: Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Herrings (Clupea harengus, Clupea pallasii) Other - Dried fish, whether or not salted but not smoked: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - - Other: Seahorses Pipefishes Sharks fins (with or without skin), with cartilage Sharks fins (with or without skin), without cartilage Other - Fish, salted but not dried or smoked and fish in brine: Herrings (Clupea harengus, Clupea pallasii) Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Anchovies (Engraulis spp.) - - Other: Sharks fins (with or without skin), with cartilage Sharks fins (with or without skin), without cartilage Scabber fish (Trichurius) Yellow croaker (Pseudosicaena) Butterfish (Pampus) Tilapia Other 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption - Frozen: 蝲 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) Lobsters (Homarus spp.) Shelled shrimps Northern pandalus (Pandalus) Other shrimps

32 26 Description Shelled prawns Other prawns Crabs Other, including flours, meals and pellets of crustaceans, fit for human consumption - Not frozen: 蝲 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): For cultivation Other, live, fresh or chilled Dried, salted, in brine or cooked by steaming or by boiling in water - - Not frozen lobsters (Homarus pp.): For cultivation Other, live, fresh or chilled Dried, salted, in brine or cooked by steaming or by boiling in water - - Not frozen shrimps and prawns: For cultivation Dried, salted, in brine or cooked by steaming or boiling in water Other, live, freshwater (e.g. long-armed shrimp) Other, live, marine Shrimps, fresh or chilled Prawns, fresh or chilled - - Not frozen crabs: For cultivation Dried, salted, in brine or cooked by steaming or boiling in water ( Chinese mitten crabs, live, fresh or chilled, ) not for cultivation Other, live, fresh or chilled, freshwater Swimming crabs (Portunidae), live, fresh or chilled, not for cultivation Other, live, fresh or chilled, marine - - Other, including flours, meals and pellets of crustaceans, fit for human consumption: For cultivation Dried, salted, in brine or cooked by steaming or boiling in water Other, live, fresh or chilled, freshwater (e.g. crayfish)

33 27 Description Other, live, fresh or chilled, marine (e.g. Mantis shrimp) 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption - Oysters: For cultivation Other, live, fresh or chilled Frozen Dried, salted or in brine - Live, fresh or chilled scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: For cultivation Other - - Other: Frozen Dried, salted or in brine - Live, fresh or chilled mussels (Mytilus spp., Perna spp.): For cultivation Other - - Other: Frozen Dried, salted or in brine - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): - - Live, fresh or chilled: For cultivation Other cuttle fish Other squid - - Other: Cuttle fish, frozen Squid, frozen Cuttle fish, dried, salted or in brine Squid, dried, salted or in brine - Octopus (Octopus spp.): Live, fresh or chilled - - Other: Frozen Dried, salted or in brine

34 28 Description - Snails, other than sea snails: Live, fresh or chilled Frozen Dried, salted or in brine - Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: - - Live, fresh or chilled: For cultivation Other, abalone (awabi) Other, clamworm Clams Other - - Other: Abalone (awabi), frozen Abalone (awabi), dried, salted or in brine Beche-de-mer, dried, salted or in brine Other, frozen Other Chapter 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included Notes The expression milk means full cream milk or partially or completely skimmed milk For the purposes of heading 0405: a (a) The term butter means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum 95% water content of 16% by weight. Butter does not contain 2% added emulsifiers, but may contain sodium chloride, food 16% colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria; b (b) The expression dairy spreads means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 39% 80% by weight. 80%

35 Products obtained by the concentration of whey and with the addition 0406 of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics: a (a) a milkfat content, by weight of the dry matter, of 5% or more; 5% b (b) a dry matter content, by weight, of at least 70% but not 70% 85% exceeding 85%; and c (c) they are moulded or capable of being moulded This Chapter does not cover: a (a) Products obtained from whey, containing by weight more than 95% 95% lactose, expressed as anhydrous lactose calculated on the 1702 dry matter (heading 1702); or b (b) Albumins (including concentrates of two or more whey 80% proteins, containing by weight more than 80% whey proteins, 3502 calculated on the dry matter) (heading 3502) or globulins 3504 (heading 3504). Subheading Notes For the purposes of subheading , the expression modified whey means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents For the purposes of subheading the term butter does not include dehydrated butter or ghee (subheading ). Description 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter Of a fat content, by weight, not exceeding 1% 1% - Of a fat content, by weight, exceeding 1% but 1% 6% not exceeding 6%: Milk, raw, in bulk Milk, other, in bulk Milk, in consumer containers Other Of a fat content, by weight, exceeding 6% 6% 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% 1.5% - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: 1.5% - - Not containing added sugar or other sweetening matter: Full cream Modified for infant feeding Other

36 30 Description Other - Other: Not containing added sugar or other sweetening matter Other 0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Yogurt Other 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter Other 0405 Butter and other fats and oils derived from milk; dairy spreads Butter Dairy spreads - Other: Ghee Other 0406 Cheese and curd Fresh (unripened or uncured) cheese, including whey cheese, and curd Grated or powdered cheese, of all kinds Processed cheese, not grated or powdered Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti Other cheese 0407 Birds eggs, in shell, fresh, preserved or cooked Preserved MIL Cooked MIL Fresh, hatching, of fowls of the species MIL Gallus domesticus Fresh, hatching, of ducks MIL Fresh, hatching, of other birds MIL