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

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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 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

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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 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

37 31 Description Hens eggs, fresh MIL Ducks eggs, fresh MIL Geese s eggs, fresh MIL Other MIL 0408 Birds eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter - Egg yolks: Dried Other - Other: Dried Other 0409 Natural honey Nidus Vespae Other 0410 Edible products of animal origin, not elsewhere specified or included Birds nests, edible Other Chapter 5 Products of animal origin, not elsewhere specified or included Notes This Chapter does not cover: a (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); b 0505 (b) Hides or skins (including furskins) other than goods of heading and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43); c (c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or d (d) Prepared knots or tufts for broom or brush making (heading ) For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory.

38 Throughout the Nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals. Description Human hair, unworked, whether or not washed or scoured; waste of human hair 0502 Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair Pigs, hogs or boars bristles and hair and waste thereof Other 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Sausage casings Other 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers Feathers of a kind used for stuffing; down Other 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products Ossein and bones treated with acid Other 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products - Ivory; ivory powder and waste: Ivory powder and waste Mammoth ivory Other ivory - Other: Tortoise-shell; powder and waste thereof Cornu Cervi, Cornu Cervi Degelatinatum and Cornu Cervi Pantotrichum Cornu Bubali and Cornu Saigae Tataricae Other

39 33 Description 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof Powder and waste Other 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved Musk (Moschus) Cantharides (Mylabris) Huechys Lytta Agkistrodon, Aspongopus, Bombyx Batryticatus, Eupolyphaga seu Steleophaga, Gekko Swinhonis, Hirudo, Scolopendra, Scorpio and Tabanus Asteriscus Pseudosciaenae Calculus Bovis, Calculus Equi, Colla Corii 猬 Asini, Corium Erinacei seu Hemiechianus, Crinis Carbonisatus, Faeces Leporis, Faeces Trogopterori, Faeces Vespertilionis, Ootheca Mantidis and Periostracum Cicadae Other 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption Bovine semen - - Other: Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter Other

40 34 SECTION II VEGETABLE PRODUCTS Note In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a 3% binder in a proportion not exceeding 3% by weight. Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Notes Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for 葱 葱 ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, 9701 account not being taken of accessories of other materials However, these headings do not include collages or similar decorative plaques of heading Description 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than 1212 roots of heading Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant: Corms Bulbs Other - - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: Bulbs Other Other live plants (including their roots), cuttings and slips; mushroom spawn Unrooted cuttings and slips Trees, shrubs and bushes, grafted or not, of - kinds which bear edible fruit or nuts Rhododendrons and azaleas, grafted or not Roses, grafted or not -

41 35 Description - Other: Orchids, grafted or not Other Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared - Fresh: Roses Carnations Orchids Chrysanthemums Other Other Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Mosses and lichens - - Other: Fresh Other - Chapter 7 Edible vegetables and certain roots and tubers Notes This Chapter does not cover forage products of heading In headings 0709, 0710, 0711 and 0712 the word vegetables includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana) covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than: a 0713 (a) dried leguminous vegetables, shelled (heading 0713); b (b) sweet corn in the forms specified in headings 1102 to 1104; c (c) flour, meal, powder, flakes, granules and pellets of potatoes 1105 (heading 1105); d 0713 (d) flour, meal and powder of the dried leguminous vegetables of 1106 heading 0713 (heading 1106).

42 However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904). Description 0701 Potatoes, fresh or chilled Seed Other Tomatoes, fresh or chilled 0703 葱 葱 Onions, shallots, garlic, leeks and other 葱 alliaceous vegetables, fresh or chilled 葱 葱 - Onions and shallots: 葱 Onions 葱 Shallots Garlic 葱 - Leeks and other alliaceous vegetables 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Cauliflowers and headed broccoli Brussels sprouts - Other: Round cabbages Tientsin cabbages Chinese kale Chinese white cabbages Chinese flowering cabbages Other 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled - Lettuce: Cabbage lettuce (head lettuce) Other - Chicory: Witloof chicory (Cichorium intybus var. foliosum) Other 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled - Carrots and turnips: Carrots Turnips Other 0707 Cucumbers and gherkins, fresh or chilled Gourd, hairy Chinese melons other than hairy gourd Other

43 37 Description 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other leguminous vegetables 0709 Other vegetables, fresh or chilled Asparagus Aubergines (egg-plants) Celery other than celeriac - Mushrooms and truffles: Mushrooms of the genus Agaricus - - Other: Mushrooms of the genus Volvariella (Straw mushrooms) Other - Fruits of the genus Capsicum or of the genus Pimenta: Sweet or bell peppers Other Spinach, New Zealand spinach and orache spinach (garden spinach) Other 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen Potatoes - Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other Spinach, New Zealand spinach and orache spinach (garden spinach) Sweet corn Other vegetables Mixtures of vegetables 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Olives Cucumbers and gherkins - Mushrooms and truffles: Mushrooms of the genus Agaricus - - Other: Mushrooms of the genus Volvariella (Straw mushrooms) Other Other vegetables; mixture of vegetables 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 葱 - Onions

44 38 Description - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: Mushrooms of the genus Agaricus Wood ears (Auricularia spp.) Jelly fungi (Tremella spp.) - - Other: Mushrooms of the genus Volvariella (Straw mushrooms) Other - Other vegetables; mixtures of vegetables: Chinese white cabbages Black moss Other 0713 Dried leguminous vegetables, shelled, whether or not skinned or split Peas (Pisum sativum) Chickpeas (garbanzos) - Beans (Vigna spp., Phaseolus spp.): Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek Small red (Adzuki) beans (Phaseolus or Vigna angularis) Kidney beans, including white pea beans (Phaseolus vulgaris) Other Lentils Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) Other 0714 苩 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith Manioc (cassava) Sweet potatoes - Other: Waterchestnuts Other Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons Notes This Chapter does not cover inedible nuts or fruits Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

45 Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: a (a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate), b (b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts. Description 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled - Coconuts: Desiccated Other - Brazil nuts: In shell Shelled - Cashew nuts: In shell Shelled 0802 Other nuts, fresh or dried, whether or not shelled or peeled - Almonds: In shell Shelled - Hazelnuts or filberts (Corylus spp.): In shell Shelled - Walnuts: In shell Shelled Chestnuts (Castanea spp.) Pistachios Macadamia nuts Other Bananas, including plantains, fresh or dried 0804 鰐 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried Dates Figs Pineapples 鰐 - Avocados - Guavas, mangoes and mangosteens: Guavas Mangoes Mangosteens

46 40 Description 0805 Citrus fruit, fresh or dried Oranges - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: Mandarins Other Grapefruit, including pomelos Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) Other 0806 Grapes, fresh or dried Fresh Dried 0807 Melons (including watermelons) and papaws (papayas), fresh - Melons (including watermelons): Watermelons - - Other: Honeydew melons, cantaloupes, muskmelons and the like Other Papaws (papayas) 0808 榲 Apples, pears and quinces, fresh Apples 榲 - Pears and quinces 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh Apricots Cherries Peaches, including nectarines Plums and sloes 0810 Other fruit, fresh Strawberries Raspberries, blackberries, mulberries and loganberries Cranberries, bilberries and other fruits of the genus Vaccinium Kiwifruit Durians - Other: Lychees Longans Other 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,whether or not containing added sugar or other sweetening matter Strawberries

47 41 Description Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries Other 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Cherries Other Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter Apricots Prunes Apples Other fruit Mixtures of nuts or dried fruits of this Chapter Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions Chapter 9 Coffee, tea, maté and spices Notes Mixtures of the products of headings 0904 to 0910 are to be classified as follows: a (a) Mixtures of two or more of the products of the same heading are to be classified in that heading; b (b) Mixtures of two or more of the products of different headings 0910 are to be classified in heading a The addition of other substances to the products of headings b 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those 2103 constituting mixed condiments or mixed seasonings are classified in heading This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.

48 42 Description 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion - Coffee, not roasted: Not decaffeinated Decaffeinated - Coffee, roasted: Not decaffeinated Decaffeinated Other 0902 Tea, whether or not flavoured Green tea (not fermented) in immediate 3 packings of a content not exceeding 3 kg Other green tea (not fermented) - Black tea (fermented) and partly fermented tea, in immediate packings of a content not 3 exceeding 3 kg: Oolong tea Pu-er tea Other - Other black tea (fermented) and other partly fermented tea: Oolong tea Pu-er tea Other Maté 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta - Pepper: Neither crushed nor ground Crushed or ground - Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground: Neither crushed nor ground Cruched or ground Vanilla 0906 Cinnamon and cinnamon-tree flowers - Neither crushed nor ground: Cinnamon (Cinnamomum zeylanicum Blume) Other Crushed or ground Cloves (whole fruit, cloves and stems) 0908 Nutmeg, mace and cardamoms Nutmeg Mace Cardamoms

49 43 Description 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries Seeds of anise or badian Seeds of coriander Seeds of cumin Seeds of caraway Seeds of fennel; juniper berries 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices - Ginger: Fresh or chilled Other Saffron Turmeric (curcuma) - Other spices: b- - Mixtures referred to in Note 1(b) to this Chapter Other Chapter 10 Cereals Notes 1. A 1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. B (B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, 1006 glazed, parboiled or broken remains classified in heading does not cover sweet corn (Chapter 7). Subheading Note The term durum wheat means wheat of the Triticum durum species 28 and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species. Description 1001 Wheat and meslin Durum wheat Other Rye

50 44 Description Barley Oats 1005 Maize (corn) Seed Other 1006 Rice Rice in the husk (paddy or rough) Husked (brown) rice - Semi-milled or wholly milled rice, whether or not polished or glazed: White (whole rice) Glutinous Other Broken rice Grain sorghum 1008 Buckwheat, millet and canary seed; other cereals Buckwheat Millet Canary seed Other cereals Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Notes This Chapter does not cover: a (a) b 1901 c 1904 d (d) Roasted malt put up as coffee substitutes (heading 0901 or 2101); (b) Prepared flours, groats, meals or starches of heading 1901; (c) Corn flakes or other products of heading 1904; Vegetables, prepared or preserved, of heading 2001, 2004 or 2005; e (e) Pharmaceutical products (Chapter 30); or f (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. A 2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product: a (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in 2 Column (2); and

51 45 b (b) an ash content (after deduction of any added minerals) 3 not exceeding that indicated in Column (3) Otherwise, they fall in heading However, germ of cereals, whole, rolled, flaked or ground, is always classified 1104 in heading B (B) Products falling in this Chapter under the above provisions 4 shall be classified in heading 1101 or 1102 if the percentage 5 passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned Otherwise, they fall in heading 1103 or Rate of passage through a sieve with an aperture of Cereal Starch content Ash content micrometres (microns) 500 micrometres (microns) Wheat and rye 45% 2.5% 80% Barley 45% 3 % 80% Oats 45% 5 % 80% Maize (corn) and grain 45% 2 % 90% sorghum Rice 45% 1.6% 80% Buckwheat 45% 4 % 80% For the purposes of heading 1103, the terms groats and meal mean products obtained by the fragmentation of cereal grains, of which: a (a) in the case of maize (corn) products, at least 95% by weight 95% 2 passes through a woven metal wire cloth sieve with an aperture of 2 mm; b (b) in the case of other cereal products, at least 95% by weight 95% 1.25 passes through a woven metal wire cloth sieve with an aperture of 1.25 mm. Description 1101 Wheat or meslin flour Self raising Other 1102 Cereal flours other than of wheat or meslin Rye flour Maize (corn) flour - Other: Rice flour Other

52 46 Description 1103 Cereal groats, meal and pellets - Groats and meal: Of wheat Of maize (corn) - - Of other cereals: Of oats Of rice Other Pellets 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of 1006 cereals, whole, rolled, flaked or ground - Rolled or flaked grains: Of oats - - Of other cereals: Of barley Other - Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats Of maize (corn) - - Of other cereals: Of barley Other Germ of cereals, whole, rolled, flaked or ground 1105 Flour, meal, powder, flakes, granules and pellets of potatoes Flour, meal and powder Flakes, granules and pellets Flour, meal and powder of the dried 0714 leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter Of the dried leguminous vegetables of heading Of sago or of roots or tubers of heading 0714: Waterchestnuts Other Of the products of Chapter Malt, whether or not roasted Not roasted Roasted 1108 Starches; inulin - Starches: Wheat starch

53 47 Description Maize (corn) starch Potato starch Manioc (cassava) starch Other starches Inulin Wheat gluten, whether or not dried Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Notes applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or Chapter 20) applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted 1208 and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest Vicia faba trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as seeds of a kind used for sowing does not, however, apply to the following even if for sowing: a (a) Leguminous vegetables or sweet corn (Chapter 7); b (b) Spices or other products of Chapter 9; c (c) Cereals (Chapter 10); or d (d) Products of headings 1201 to 1207 or applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood does not, however, apply to: a (a) Medicaments of Chapter 30; b (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or c (c) Insecticides, fungicides, herbicides, disinfectants or similar 3808 products of heading For the purposes of heading 1212, the term seaweeds and other algae does not include: a 2102 (a) Dead single-cell micro-organisms of heading 2102;

54 48 b 3002 (b) Cultures of micro-organisms of heading 3002; or c (c) Fertilisers of heading 3101 or Subheading Note For the purposes of subheading , the expression low erucic 2% acid rape or colza seeds means rape or colza seeds yielding a fixed 30 oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram. Description Soya beans, whether or not broken 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken In shell Shelled, whether or not broken Copra Linseed, whether or not broken 1205 Rape or colza seeds, whether or not broken Low erucic acid rape or colza seeds Other Sunflower seeds, whether or not broken 1207 Other oil seeds and oleaginous fruits, whether or not broken Cotton seeds Sesamum seeds Mustard seeds - Other: Poppy seeds Other 1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Of soya beans Other 1209 Seeds, fruit and spores, of a kind used for sowing Sugar beet seed - Seeds of forage plants: Lucerne (alfalfa) seed Clover (Trifolium spp.) seed Fescue seed Kentucky blue grass (Poa pratensis L.) seed Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed Other Seeds of herbaceous plants cultivated principally for their flowers

55 49 Description - Other: Vegetable seeds Other 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin Hop cones, neither ground nor powdered nor in the form of pellets Hop cones, ground, powdered or in the form of pellets; lupulin 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered - Ginseng roots: American ginseng Wild ginseng (other than American ginseng) Other fresh ginseng Other Coca leaf Poppy straw - Other: Cassia pods and pulps Sandalwood chips and shavings Ligusticum Acurilobum Codonopsis Tangshen Oliver 芪 Astragalus Membranacaus Bunge Dioscorea Batalus Decne Rehmannia Glutinosa Libosh Chrysanthemum Boxthorn Fruit Tienchi (Panax pseudo-ginseng Wallich) Cordyceps Sinensis (Berkeley) Saccardo Agar Wood (Aquilaria Malaccensis) Flos Daturae Metelis, dried Flos Rhododendri Mollis, dried Radix Aconiti Brachypodi or Radix Aconiti Szechenyiani, dried Radix or Rhizoma Podophylli emodis, or Radix or Rhizoma Dysosmatis, dried Radix Sophorae Tonkinensis, dried Unprocessed Fructus Crotonis Unprocessed Radix Aconiti Unprocessed Radix Aconiti Kusnezoffii Unprocessed Radix Aconiti Lateralis Unprocessed Radix Euphorbiae Fischerianae, Radix Euphorbiae Ebracteolatae or Radix Stellerae Unprocessed Radix Kansui Unprocessed Rhizoma Arisaematis Unprocessed Rhizoma Pinelliae

56 50 Description Unprocessed Rhizoma Typhonii or Radix Aconiti Coreani Unprocessed Semen Euphorbiae Unprocessed Semen Hyoscyami Unprocessed Semen Strychni Flos Campsis, dried Processed Radix Aconiti Processed Radix Aconiti Kusnezoffii Radix Clematidis, dried Radix Gentianae, dried Other plants and parts of plants used as Chinese herbal medicines Other, of a kind used primarily in pharmacy Other 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, Cichorium intybus sativum not elsewhere specified or included Seaweeds and other algae - Other: Sugar beet - - Other: Lotus seeds and kernels Melon seeds and kernels Pollen Pini and Pollen Typhae Sugar cane Other 稭 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets Lucerne (alfalfa) meal and pellets Other Chapter 13 Lac; gums, resins and other vegetable saps and extracts Note applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

57 51 The heading does not apply to: a 10% (a) Liquorice extract containing more than 10% by weight of 1704 sucrose or put up as confectionery (heading 1704); b 1901 (b) Malt extract (heading 1901); c (c) Extracts of coffee, tea or maté (heading 2101); 2101 d (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); e (e) Camphor, glycyrrhizin or other products of heading 2914 or 2938; f 碱 50% (f) Concentrates of poppy straw containing not less than 50% by 2939 weight of alkaloids (heading 2939); g (g) Medicaments of heading 3003 or 3004 or blood-grouping 3006 reagents (heading 3006); h 3201 (h) Tanning or dyeing extracts (heading 3201 or 3203); 3203 ij (ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or k (k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001) Description 1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Gum Arabic - Other: Unprocessed Resina Garciniae Morellae Benzoinum, Myrrha, Olibanum, Processed Resina Garciniae Morellae, Resina Draconis, Resina Ferulaen, Resina Liquidambaris, Resina Toxicodendri and Styrax Other 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products - Vegetable saps and extracts: - - Opium: Concentrate of poppy straw Other Of liquorice Of hops - - Other: Concretio Silicea Bambusae Other Pectic substances, pectinates and pectates

58 52 Description - Mucilages and thickeners, whether or not modified, derived from vegetable products: Agar-agar Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds Other Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Notes This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404) does not apply to wood wool (heading 4405) and 9603 prepared knots or tufts for broom or brush making (heading 9603). Description 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) - Bamboos: Bamboo canes Bamboo splits Bamboo poles - Rattans: Rattan canes Rattan core and peel, other than plastic coated Rattan, plastic coated - Other: Seagrass Other

59 53 Description 1404 Vegetable products not elsewhere specified or included Cotton linters - Other: Hard seeds, pips, hulls and nuts, of a kind used for carving (e.g. corozo and dom) Other

60 54 SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Notes This Chapter does not cover: a 0209 (a) Pig fat or poultry fat of heading 0209; b 1804 (b) Cocoa butter, fat or oil (heading 1804); c % (c) Edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21); d (d) Greaves (heading 2301) or residues of headings 2304 to 2306; e (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or f 4002 (f) Factice derived from oils (heading 4002) does not apply to oils obtained from olives by solvent 1510 extraction (heading 1510) does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool 1522 grease residues fall in heading Subheading Note For the purposes of subheadings and , the expression 2% low erucic acid rape or colza oil means the fixed oil which has an erucic acid content of less than 2% by weight. Description 1501 Pig fat (including lard) and poultry fat, other 0209 than that of heading 0209 or Lard Other Fats of bovine animals, sheep or goats, other 1503 than those of heading Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

61 55 Description 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified - Fish-liver oils and their fractions: 鰵 Of cod Other Fats and oils and their fractions, of fish, other than liver oils Fats and oils and their fractions, of marine mammals Wool grease and fatty substances derived therefrom (including lanolin) Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified Crude oil, whether or not degummed Other 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified Crude oil Other 1509 Olive oil and its fractions, whether or not refined, but not chemically modified Virgin Other Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of 1509 these oils or fractions with oils or fractions of heading Palm oil and its fractions, whether or not refined, but not chemically modified Crude oil Other 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified - Sunflower-seed or safflower oil and fractions thereof: - - Crude oil: Sunflower-seed oil Safflower oil

62 56 Description - - Other: Sunflower-seed oil Safflower oil - Cotton-seed oil and its fractions: Crude oil, whether or not gossypol has been removed Other 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined,, but not chemically modified - Coconut (copra) oil and its fractions: Crude oil Other - Palm kernel or babassu oil and fractions thereof: Crude oil Other 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified - Low erucic acid rape or colza oil and its fractions: Crude oil Other - Other: Crude oil Other 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified - Linseed oil and its fractions: Crude oil Other - Maize (corn) oil and its fractions: Crude Oil Other Castor oil and its fractions Sesame oil and its fractions - Other: Oleum Linderae Jojoba oil and its fractions Other 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Animal fats and oils and their fractions

63 57 Description Vegetable fats and oils and their fractions 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading Margarine, excluding liquid margarine Other Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or 1516 preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included Glycerol, crude; glycerol waters and glycerol lyes 1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured Vegetable waxes - Other: Spermaceti Cera Chinensis Other Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

64 58 SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a 3% binder in a proportion not exceeding 3% by weight. Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Notes This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading % 2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or Subheading Notes For the purposes of subheading , the expression homogenised preparations means preparations of meat, meat offal or 250 blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These 1602 preparations may contain a small of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading The fish and crustaceans specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. Description 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products Not canned Canned

65 59 Description 1602 Other prepared or preserved meat, meat offal or blood Homogenised preparations - Of liver of any animal: Not canned Canned Of poultry of heading 0105: Of turkeys - - Of fowls of the species Gallus domesticus: Chicken breast, not canned Chicken thigh, not canned Other, not canned Canned - - Other: Not canned Canned - Of swine: - - Hams and cuts thereof: Not canned Canned - - Shoulders and cuts thereof: Not canned Canned - - Other, including mixtures: Not canned Canned - Of bovine animals: Corned beef Not canned Canned - Other, including preparations of blood of any animal: Not canned Canned 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates Chicken essence Other 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs - Fish, whole or in pieces, but not minced: Salmon Herrings Sardines, sardinella and brisling or sprats Tunas, skipjack and bonito (Sarda spp.) Mackerel Anchovies River eel

66 60 Description Tilapia Other - Other prepared or preserved fish: Shark s fins, canned Other, canned Shark s fins, not canned Other Caviar and caviar substitutes 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Crab Shrimps and prawns Lobster Other crustaceans - Other: Abalone Jelly fish Clams Other Chapter 17 Sugars and sugar confectionery Note This Chapter does not cover: a 1806 (a) Sugar confectionery containing cocoa (heading 1806); b (b) Chemically pure sugars (other than sucrose, lactose, maltose, 2940 glucose and fructose) or other products of heading 2940; or c (c) Medicaments or other products of Chapter 30. Subheading Note For the purposes of subheadings and , raw sugar 99.5 means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 o. Description 1701 Cane or beet sugar and chemically pure sucrose, in solid form - Raw sugar not containing added flavouring or colouring matter: Cane sugar Beet sugar

67 61 Description - Other: Containing added flavouring or colouring matter - - Other: Refined sugar Other 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel - Lactose and lactose syrup: Containing by weight 99% or more lactose, 99% expressed as anhydrous lactose, calculated on the dry matter - - Other: Lactose, in solid or powder form Lactose syrup - Maple sugar and maple syrup: Maple sugar, in solid or powder form Maple syrup - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% 20% by weight of fructose: Glucose, in solid or powder form Glucose syrup - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar: 20% 50% Glucose, in solid or powder form Glucose syrup - Chemically pure fructose: Fructose, in solid or powder form Fructose syrup - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of 50% fructose, excluding invert sugar: Fructose, in solid or powder form Fructose syrup - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: 50% Other sugars, in solid or powder form Other 1703 Molasses resulting from the extraction or refining of sugar Cane molasses - Other: Molasses, inedible

68 62 Description Other 1704 Sugar confectionery (including white chocolate), not containing cocoa Chewing gum, whether or not sugar-coated Other Chapter 18 Cocoa and cocoa preparations Notes This Chapter does not cover the preparations of heading 0403, 1901, , 1905, 2105, 2202, 2208, 3003 or includes sugar confectionery containing cocoa and, 1 subject to Note 1 to this Chapter, other food preparations containing cocoa. Description Cocoa beans, whole or broken, raw or roasted Cocoa shells, husks, skins and other cocoa waste 1803 Cocoa paste, whether or not defatted Not defatted Wholly or partly defatted Cocoa butter, fat and oil Cocoa powder, not containing added sugar or other sweetening matter 1806 Chocolate and other food preparations containing cocoa Cocoa powder, containing added sugar or other sweetening matter Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg 2 - Other, in blocks, slabs or bars: Filled Not filled Other

69 63 Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks products Notes This Chapter does not cover: a 1902 (a) Except in the case of stuffed products of heading 1902, food 20% preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); b (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or 2309 c (c) Medicaments or other products of Chapter For the purposes of heading 1901: a (a) The term groats means cereal groats of Chapter 11; b (b) The terms flour and meal mean: 1 (1) Cereal flour and meal of Chapter 11, and 2 (2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried 0712 vegetables (heading 0712), of potatoes (heading 1105) 1105 or of dried leguminous vegetables (heading 1106) does not cover preparations containing more than 6% 6% by weight of cocoa calculated on a totally defatted basis or 1806 completely coated with chocolate or other food preparations 1806 containing cocoa of heading 1806 (heading 1806) For the purposes of heading 1904, the expression otherwise prepared means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11. Description 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of 40% headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included 5% Preparations for infant use, put up for retail sale

70 64 Description Mixes and doughs for the preparation of bakers wares of heading Other: Malt extracts Malted milk compounds and mixtures Ice cream powder Other 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared - Uncooked pasta, not stuffed or otherwise prepared: Containing eggs Other Stuffed pasta, whether or not cooked or otherwise prepared - Other pasta: Instant noodles (including instant vermicelli) Other Couscous 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Tapioca Other 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included Prepared foods obtained by the swelling or roasting of cereals or cereal products Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals Bulgur wheat Other

71 65 Description 1905 Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Crispbread Gingerbread and the like - Sweet biscuits; waffles and wafers: Sweet biscuits Waffles and wafers Rusks, toasted bread and similar toasted products Other Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants Notes This Chapter does not cover: a (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; b 20% (b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); c 1905 (c) Bakers wares and other products of heading 1905; or d 2104 (d) Homogenised composite food preparations of heading s 2007 and 2008 do not apply to fruit jellies, fruit pastes, 啫 sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806) s 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been 1a prepared or preserved by processes other than those referred to in Note 1(a). 4. 7% 4. Tomato juice the dry weight content of which is 7% or more is to be 2002 classified in heading For the purposes of heading 2007, the expression obtained by cooking means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means For the purposes of heading 2009, the expression juices, unfermented and not containing added spirit means juices of an alcoholic strength 2 0.5% by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

72 66 Subheading Notes For the purposes of subheading , the expression homogenised vegetables means preparations of vegetables, finely 250 homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These 2005 preparations may contain a small of visible pieces of vegetables. Subheading takes precedence over all other subheadings of heading For the purposes of subheading , the expression homogenised preparations means preparations of fruit, finely 250 homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These 2007 preparations may contain a small of visible pieces of fruit. Subheading takes precedence over all other subheadings of heading For the purposes of subheadings , , , , and , the expression Brix value means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 or corrected for 20if the reading is made at a different temperature. Description 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid Cucumbers and gherkins Other 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid Tomatoes, whole or in pieces Other 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid Mushrooms of the genus Agaricus Truffles - Other: Mushrooms of the genus Volvariella (Straw mushrooms) Other 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 2006 frozen, other than products of heading Potatoes Other vegetables and mixtures of vegetables

73 67 Description 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not 2006 frozen, other than products of heading Homogenised vegetables Potatoes Peas (Pisum sativum) - Beans (Vigna spp., Phaseolus spp.): - - Beans, shelled Canned Other Other Asparagus Olives Sweet corn (Zea mays var. saccharata) - Other vegetables and mixtures of vegetables: Bamboo shoots - - Other: Chinese turnips, salted Cabbage (Mui Choi), salted Other 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) Jujubes Olives Other 2007 啫 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Homogenised preparations - Other: Citrus fruit Other 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included - Nuts, ground-nuts and other seeds, whether or not mixed together: - - Ground-nuts: Ground-nuts, roasted Peanut butter Ground-nut kernels, canned Other - - Other, including mixtures: Walnut meats, canned Other nuts, canned Other chestnut seed Sesame

74 68 Description Other Pineapples Citrus fruit Pears Apricots Cherries Peaches, including nectarines Strawberries - Other, including mixtures other than those of subheading : Palm hearts Mixtures - - Other: Ginger, preserved in syrup Ginger, otherwise prepared Waterchestnuts 茘 Lychee, canned Longan, canned Other 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter - Orange juice: Frozen Not frozen, of a Brix value not exceeding Other - Grapefruit (including pomelo) juice: Of a Brix value not exceeding Other - Juice of any other single citrus fruit: Of a Brix value not exceeding 20: Lemon juice Other Other - Pineapple juice: Of a Brix value not exceeding Other Tomato juice - Grape juice (including grape must): Of a Brix value not exceeding Other - Apple juice: Of a Brix value not exceeding Other - Juice of any other single fruit or vegetable: Coconut juice Mango juice Passion-fruit juice Guava juice

75 69 Description Other fruit juice Vegetable juice - Mixtures of juices: Of fruit juices Other Chapter 21 Miscellaneous edible preparations Notes This Chapter does not cover: a 0712 (a) Mixed vegetables of heading 0712; b (b) Roasted coffee substitutes containing coffee in any proportion 0901 (heading 0901); c 0902 (c) Flavoured tea (heading 0902); d (d) Spices or other products of headings 0904 to 0910; e (e) Food preparations, other than the products described in heading 20% 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); f (f) Yeast put up as a medicament or other products of heading 3003 or 3004; or g 3507 酶 (g) Prepared enzymes of heading b 2. Extracts of the substitutes referred to in Note 1(b) above are to be 2101 classified in heading For the purposes of heading 2104, the expression homogenised composite food preparations means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as 250 meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small of visible pieces of ingredients. Description 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

76 70 Description - Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Extracts, essences and concentrates Preparations with a basis of extracts, essences or concentrates or with a basis of coffee Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including 3002 vaccines of heading 3002); prepared baking powders Active yeasts Inactive yeasts; other single-cell micro- organisms, dead Prepared baking powders 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard Soya sauce Tomato ketchup and other tomato sauces Mustard flour and meal and prepared mustard - Other: Oyster sauce ( ) Gourmet Powder Aromatic bitters Other 2104 Soups and broths and preparations therefor; homogenised composite food preparations - Soups and broths and preparations therefor: Vegetable soups and broths Meat soups and broths Other Homogenised composite food preparations 2105 Ice cream and other edible ice, whether or not containing cocoa Ice cream Other 2106 Food preparations not elsewhere specified or included Protein concentrates and textured protein substances

77 71 Description - Other: Concentrated extracts for making carbonated beverages 啫 啫 Jelly crystal and powder Sugar syrups containing added flavouring or colouring matter Compound alcoholic preparations of a kind used for the manufacture of beverages Royal jelly, put up as tonic essences Roasted seaweed preparations Other Chapter 22 Beverages, spirits and vinegar Notes This Chapter does not cover: a 2209 (a) Products of this Chapter (other than those of heading 2209) 2103 prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); b 2501 (b) Sea water (heading 2501); c (c) Distilled or conductivity water or water of similar purity 2853 (heading 2853); d 10% (d) Acetic acid of a concentration exceeding 10% by weight of 2915 acetic acid (heading 2915); e (e) Medicaments of heading 3003 or 3004; or f (f) Perfumery or toilet preparations (Chapter 33) For the purposes of this Chapter and of Chapters 20 and 21, the 20 alcoholic strength by volume shall be determined at a temperature of For the purposes of heading 2202, the term non-alcoholic beverages 0.5% means beverages of an alcoholic strength by volume not exceeding % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. Subheading Note For the purposes of subheading , the expression sparkling 20 3 wine means wine which, when kept at a temperature of 20in closed containers, has an excess pressure of not less than 3 bars.

78 72 Description 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow - Mineral waters and aerated waters: Aerated waters LTR Mineral waters LTR - Other: Natural water MAL Other 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and 2009 other non-alcoholic beverages, not including fruit or vegetable juices of heading Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: Aerated waters LTR Other LTR - Other: Beverages, in consumer package LTR (excluding aerated waters) Other LTR 2203 Beer made from malt Beer and ale LTR Stout and porter LTR 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading Sparkling wine: Champagne LTR Other LTR - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2 l or less: Port LTR Sherry LTR Red wine LTR White wine LTR Other LTR Other LTR Other grape must LTR 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 2 - In containers holding 2 l or less: Vermouth LTR

79 73 Description Other LTR Other LTR 2206 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included Medicated wine LTR Other LTR % Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength % - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher Ethyl alcohol and other spirits, denatured, of any strength LTR LTR % Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages Spirits obtained by distilling grape wine or LTR grape marc Whiskies LTR 冧 - Rum and other spirits obtained by distilling LTR fermented sugar-cane products Gin and Geneva LTR Vodka LTR Liqueurs and cordials LTR - Other: Bitters LTR Other LTR Vinegar and substitutes for vinegar obtained from acetic acid LTR Chapter 23 Residues and waste from the food industries; prepared animal fodder Note includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

80 74 Subheading Note For the purposes of subheading , the expression low erucic 1 acid rape or colza seeds means seeds as defined in Subheading Note 1 to Chapter 12. Description 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves - Flours, meals and pellets, of meat or meat offal; greaves: Greaves Other - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: Flours and meals of fish, of a kind used in animal feeding Other 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants Of maize (corn) Of wheat Of other cereals Of leguminous plants 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets Residues of starch manufacture and similar residues Beet-pulp, bagasse and other waste of sugar manufacture Brewing or distilling dregs and waste Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or Of cotton seeds Of linseed

81 75 Description Of sunflower seeds - Of rape or colza seeds: Of low erucic acid rape or colza seeds Other Of coconut or copra Of palm nuts or kernels Other Wine lees; argol Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included 2309 Preparations of a kind used in animal feeding Dog or cat food, put up for retail sale - Other: Preparations for use in making complete feeds or supplement feeds Other, for livestock Other, for poultry Other Chapter 24 Tobacco and manufactured tobacco substitutes Note This Chapter does not cover medicinal cigarettes (Chapter 30). Description 2401 Unmanufactured tobacco; tobacco refuse - Tobacco, not stemmed/stripped: Of the Virginia type Other - Tobacco, partly or wholly stemmed/stripped: Of the Virginia type Other Tobacco refuse 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Cigars, cheroots and cigarillos, containing tobacco Cigarettes containing tobacco MIL - Other: Cigars, cheroots and cigarillos Cigarettes MIL

82 76 Description 2403 Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences Smoking tobacco, whether or not containing tobacco substitutes in any proportion - Other: Homogenised or reconstituted tobacco Other

83 77 SECTION V MINERAL PRODUCTS Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement Notes Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other 煅 mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use This Chapter does not cover: a (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur 2802 (heading 2802); b 70% (b) Earth colours containing 70% or more by weight of combined 2821 iron evaluated as Fe 2 O 3 (heading 2821); c (c) Medicaments or other products of Chapter 30; d (d) Perfumery, cosmetic or toilet preparations (Chapter 33); e (e) Setts, curbstones or flagstones (heading 6801); mosaic cubes or 6801 the like (heading 6802); roofing, facing or damp course slates 6802 (heading 6803); 6803 f (f) Precious or semi-precious stones (heading 7102 or 7103); g 3824 (g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium 2.5 oxide, of heading 3824; optical elements of sodium chloride or 9001 of magnesium oxide (heading 9001); h 9504 (h) Billiard chalks (heading 9504); or ij (ij) Writing or drawing chalks or tailors chalks (heading 9609) Any products classifiable in heading 2517 and any other heading of 2517 the Chapter are to be classified in heading applies, inter alia, to: vermiculite, perlite and chlorites, 煅 unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than 煅 strontium oxide; broken pieces of pottery, brick or concrete.

84 78 Description Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water Unroasted iron pyrites Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 2504 Natural graphite In powder or in flakes Other 2505 着 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter Silica sands and quartz sands TNE Other TNE 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Quartz Quartzite 煅 Kaolin and other kaolinic clays, whether or not calcined 2508 煅 Other clays (not including expanded clays of 6806 heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths Bentonite Fire-clay Other clays Andalusite, kyanite and sillimanite Mullite Chamotte or dinas earths Chalk 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk Unground Ground 2511 Natural barium sulphate (barytes); natural 煅 barium carbonate (witherite), whether or not 2816 calcined, other than barium oxide of heading Natural barium sulphate (barytes)

85 79 Description Natural barium carbonate (witherite) 煅 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not 1 calcined, of an apparent specific gravity of 1 or less 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated Pumice stone Emery, natural corundum, natural garnet and other natural abrasives Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 2515 Marble, travertine, ecaussine and other 2.5 calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - Marble and travertine: Crude or roughly trimmed Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Ecaussine and other calcareous monumental or building stone; alabaster 2516 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - Granite: - - Crude or roughly trimmed: Of a kind commonly used as armour rock for seawall or breakwater construction or for the protection of other marine structures Of a kind commonly used as pell mell for seawall or breakwater construction or retention structures for reclamation works Of a kind commonly used for general fill in reclamations and site formations Other

86 80 Description Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Sandstone Other monumental or building stone 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated: Of a kind commonly used as aggregates TNE for the production of concrete, asphalt or bituminous macadam Of a kind commonly used for road TNE metalling (including sub-base), railway ballast, drainage filter or pipe bedding Of a kind commonly used for rock fill in TNE construction works Other TNE Macadam of slag, dross or similar industrial TNE waste, whether or not incorporating the materials cited in subheading Tarred macadam TNE Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated: Of marble TNE Other TNE 2518 煅 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix 煅 - Dolomite not calcined or sintered 煅 - Calcined or sintered dolomite Dolomite ramming mix

87 81 Description 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure Natural magnesium carbonate (magnesite) Other 2520 Gypsum; anhydrite; plasters (consisting of 煅 calcined gypsum or calcium sulphate) 着 whether or not coloured, with or without small quantities of accelerators or retarders Gypsum; anhydrite Plasters Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement 2522 Quicklime, slaked lime and hydraulic lime, 2825 other than calcium oxide and hydroxide of heading Quicklime Slaked lime Hydraulic lime 2523 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured 着 or in the form of clinkers Cement clinkers TNE - Portland cement: White cement, whether or not artificially TNE 着 coloured - - Other: Sulphate resisting cement TNE Other TNE Aluminous cement TNE Other hydraulic cements TNE 2524 Asbestos Crocidolite - Other: Chrysotile Amosite Other 2525 Mica, including splittings; mica waste Crude mica and mica rifted into sheets or splittings Mica powder Mica waste

88 82 Description 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc Not crushed, not powdered Crushed or powdered 2528 Natural borates and concentrates thereof 煅 (whether or not calcined), but not including borates separated from natural brine; 85% natural boric acid containing not more than 85% of H 3 BO 3 calculated on the dry weight Natural sodium borates and concentrates 煅 thereof (whether or not calcined) Other 2529 Feldspar; leucite; nepheline and nepheline syenite; fluorspar Feldspar - Fluorspar: Containing by weight 97% or less of 97% calcium fluoride Containing by weight more than 97% of 97% calcium fluoride Leucite; nepheline and nepheline syenite 2530 Mineral substances not elsewhere specified or included Vermiculite, perlite and chlorites, unexpanded Kieserite, epsomite (natural magnesium sulphates) - Other: Arsenolite Orpiment Realgar Other Chapter 26 Ores, slag and ash Notes This Chapter does not cover: a (a) Slag or similar industrial waste prepared as macadam (heading ); b 煅 (b) Natural magnesium carbonate (magnesite), whether or not 2519 calcined (heading 2519); c (c) Sludges from the storage tanks of petroleum oils, consisting 2710 mainly of such oils (heading 2710); d (d) Basic slag of Chapter 31;

89 83 e (e) Slag wool, rock wool or similar mineral wools (heading 6806); 6806 f (f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the 7112 recovery of precious metal (heading 7112); or g 鋶 (g) Copper, nickel or cobalt mattes produced by any process of 鋶 smelting (Section XV) For the purposes of headings 2601 to 2617, the term ores means minerals of mineralogical species actually used in the metallurgical 2844 industry for the extraction of mercury, of the metals of heading or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. s 2601 to 2617 do not, 2617 however, include minerals which have been submitted to processes not normal to the metallurgical industry applies only to: a (a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues 2621 from the incineration of municipal waste (heading 2621); and b (b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. Subheading Notes For the purposes of subheading , leaded gasoline sludges and leaded anti-knock compound sludges mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading Description 2601 Iron ores and concentrates, including roasted iron pyrites - Iron ores and concentrates, other than roasted iron pyrites: Non-agglomerated Agglomerated Roasted iron pyrites Manganese ores and concentrates, including 20% ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight Copper ores and concentrates Nickel ores and concentrates Cobalt ores and concentrates

90 84 Description Aluminium ores and concentrates Lead ores and concentrates Zinc ores and concentrates Tin ores and concentrates Chromium ores and concentrates Tungsten ores and concentrates 2612 Uranium or thorium ores and concentrates Uranium ores and concentrates Thorium ores and concentrates 2613 Molybdenum ores and concentrates Roasted Other Titanium ores and concentrates 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates Zirconium ores and concentrates Other 2616 Precious metal ores and concentrates Silver ores and concentrates Other 2617 Other ores and concentrates Antimony ores and concentrates - Other: Cinnabar (Cinnabaris) Other Granulated slag (slag sand) from the manufacture of iron or steel Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 2620 Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds - Containing mainly zinc: Hard zinc spelter Other - Containing mainly lead: Leaded gasoline sludges and leaded anti-knock compound sludges Other Containing mainly copper Containing mainly aluminium

91 85 Description Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds - Other: Containing antimony, beryllium, cadmium, chromium or their mixtures Other 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste Ash and residues from the incineration of municipal waste Other Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Notes This Chapter does not cover: a (a) Separate chemically defined organic compounds, other than 2711 pure methane and propane which are to be classified in heading 2711; b (b) Medicaments of heading 3003 or 3004; or c (c) Mixed unsaturated hydrocarbons of heading 3301, 3302 or References in heading 2710 to petroleum oils and oils obtained from bituminous minerals include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. 300 However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300 o C, after 60% conversion to millibars when a reduced-pressure distillation method is used (Chapter 39) For the purposes of heading 2710, waste oils means waste 2 containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include: a (a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); b (b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

92 86 c (c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations. Subheading Notes For the purposes of subheading , anthracite means coal 14% having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14% For the purposes of subheading , bituminous coal means 14% coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, kcal/kg mineral-matter-free basis) equal to or greater than kcal/kg For the purposes of subheadings , , and , the terms benzol (benzene), toluol (toluene), xylol 萘 (xylenes) and naphthalene apply to products which contain more 萘 50% than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively For the purposes of subheading , light oils and preparations 210 are those of which 90% or more by volume (including losses) distil at 90% ASTM 210 o C (ASTM D 86 method). D86 Description 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Coal, whether or not pulverised, but not agglomerated: Anthracite TNE Bituminous coal TNE Other coal TNE Briquettes, ovoids and similar solid fuel TNE manufactured from coal 2702 Lignite, whether or not agglomerated, excluding jet Lignite, whether or not pulverised, but not TNE agglomerated Agglomerated lignite TNE Peat (including peat litter), whether or not agglomerated Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars TNE TNE TNE

93 87 Description 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents Benzol (benzene) Toluol (toluene) Xylol (xylene) 萘 - Naphthalene Other aromatic hydrocarbon mixtures of ASTM which 65% or more by volume (including D losses) distils at 250 o C by the ASTM D86 method 65% - Other: Creosote oils Other 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars Pitch Pitch coke Petroleum oils and oils obtained from bituminous minerals, crude 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or 70% included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils - Petroleum oils and oils obtained from bituminous minerals, (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from 70% bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils: - - Light oils and preparations: Aviation spirit K Motor spirit (gasoline), leaded K Motor spirit (gasoline), unleaded, having a K6 research octane number not less than Motor spirit (gasoline), unleaded, having a K6 research octane number less than Spirit type (gasoline type) jet fuel K Naphtha K Other K6

94 88 Description - - Other: Kerosene (including kerosene type jet K6 fuel) Other medium petroleum oils and K6 preparations Light diesel oil, not more than 0.005% by K6 weight of sulphur content (Ultra Low 0.005% Sulphur Diesel (ULSD)) Light diesel oil, over 0.005% but not more K6 than 0.05% by weight of sulphur content 0.005% 0.05% Light diesel oil, over 0.05% but not more K6 than 0.5% by weight of sulphur content 0.05% 0.5% Light diesel oil, other K Heavy diesel oil K Other fuel oils K Lubricating oils K Lubricating greases Other - Waste oils: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) Other 2711 Petroleum gases and other gaseous hydrocarbons - Liquefied: Natural gas TNE Propane TNE Butanes TNE Ethylene, propylene, butylene and butadiene TNE Other TNE - In gaseous state: Natural gas TNE Other TNE 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, 着 whether or not coloured Petroleum jelly Paraffin wax containing by weight less than 0.75% 0.75% of oil Other

95 89 Description 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - Petroleum coke: 煅 - - Not calcined 煅 - - Calcined Petroleum bitumen Other residues of petroleum oils or of oils obtained from bituminous minerals 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks Bituminous or oil shale and tar sands Other Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) Electrical energy GWH

96 90 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes 1. A (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the Nomenclature. B (A) (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section Subject to Note 1 above, goods classifiable in heading 3004, 3005, , 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be 3808 classified in those headings and in no other heading of the Nomenclature Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: a (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; b (b) presented together; and c (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes Notes Except where the context otherwise requires, the headings of this Chapter apply only to: a (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; b a (b) The products mentioned in (a) above dissolved in water; c a (c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; d a b c (d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

97 91 e a b c d(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to 着 facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use In addition to dithionites and sulphoxylates, stabilised with organic 2831 substances (heading 2831), carbonates and peroxocarbonates of 2836 inorganic bases (heading 2836), cyanides, cyanide oxides and 2837 complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in heading 2843 to 2846 and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this Chapter : a (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids 2811 (heading 2811); b 2812 (b) Halide oxides of carbon (heading 2812); c 2813 (c) Carbon disulphide (heading 2813); d (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) 酰 and other complex cyanates, of inorganic bases (heading 2842); 2842 e 2847 (e) Hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen 2853 halides and cyanamide and its metal derivatives (heading 2853) other than calcium cyanamide, whether or not pure (Chapter 31) Subject to the provisions of Note 1 to Section VI, this Chapter does not cover: a (a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V; b 2 (b) Organo-inorganic compounds other than those mentioned in Note 2 above; c (c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31; d 3206 (d) Inorganic products of a kind used as luminophores, of heading ; glass frit and other glass in the form of powder; granules or flakes, of heading 3207; e (e) fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; cultured crystals 3824 (other than optical elements) weighing not less than 2.5 g each, 3824 of the halides of the alkali or alkaline-earth metals, of heading 3824; 2.5 f (f) Precious or semi-precious stones (natural, synthetic or 7102 reconstructed) or dust or powder of such stones (headings to 7105), or precious metals or precious metal alloys of Chapter 71; g (g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or h (h) Optical elements, for example, of the halides of the alkali or 9001 alkaline-earth metals (heading 9001). 4. II IV 4. Chemically defined complex acids consisting of a non-metal acid of 2811 sub-chapter II and a metal acid of sub-chapter IV are to be classified in heading 2811.

98 s 2826 to 2842 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or 2842 complex salts are to be classified in heading applies only to: a 鍀 43 鉕 61 (a) Technetium (atomic No. 43), promethium (atomic No. 61), 84 polonium (atomic No. 84) and all elements with an atomic 84 number greater than 84; b (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together; c (c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; d (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002µCi/g); 74Bq/g0.002 µ Ci/g e (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; f (f) Radioactive residues whether or not usable The term isotopes, for the purposes of this Note and of the wording of headings 2844 and 2845, refers to: - individual nuclides, excluding, however, those existing in nature in the monoisotopic state; - mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified % includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading Description I. I. CHEMICAL ELEMENTS 2801 Fluorine, chlorine, bromine and iodine - Chlorine: Liquid Other Iodine Fluorine; bromine Sulphur, sublimed or precipitated; colloidal sulphur

99 93 Description Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 2804 Hydrogen, rare gases and other non-metals Hydrogen - - Rare gases: Argon Other Nitrogen Oxygen Boron; tellurium - Silicon: Containing by weight not less than 99.99% 99.99% of silicon Other Phosphorus Arsenic Selenium 2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury - Alkali or alkaline-earth metals: Sodium Calcium Other Rare-earth metals, scandium and yttrium Mercury II. II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS 2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid - Hydrogen chloride (hydrochloric acid): Hydrogen chloride Hydrochloric acid Chlorosulphuric acid 2807 Sulphuric acid; oleum Sulphuric acid Oleum Nitric acid; sulphonitric acids 2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined Diphosphorus pentaoxide Phosphoric acid and polyphosphoric acids Oxides of boron; boric acids

100 94 Description 2811 Other inorganic acids and other inorganic oxygen compounds of non-metals - Other inorganic acids: Hydrogen fluoride (hydrofluoric acid) - - Other: Arsenic acids Hydrogen cyanide Other - Other inorganic oxygen compounds of non-metals: Carbon dioxide Silicon dioxide - - Other: Arsenic pentoxide Arsenic trioxide Sulphur dioxide Other III. III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS 2812 Halides and halide oxides of non-metals - Chlorides and chloride oxides: Arsenic trichloride 酰 Carbonyl dichloride (phosgene) Phosphorus oxychloride Phosphorus trichloride Phosphorus pentachloride Sulphur monochloride Sulphur dichloride 酰 Thionyl chloride Other - Other: Sulphur hexafluoride (SF 6 ) Other 2813 Sulphides of non-metals; commercial phosphorus trisulphide Carbon disulphide Other IV. IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 2814 Ammonia, anhydrous or in aqueous solution Anhydrous ammonia Ammonia in aqueous solution 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium - Sodium hydroxide (caustic soda): Solid In aqueous solution (soda lye or liquid soda) Potassium hydroxide (caustic potash)

101 95 Description Peroxides of sodium or potassium 2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium - Hydroxide and peroxide of magnesium: Peroxides of magnesium Hydroxide of magnesium Oxides, hydroxides and peroxides, of strontium or barium 2817 Zinc oxide; zinc peroxide Zinc oxide Zinc peroxide 2818 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide Artificial corundum, whether or not chemically defined Aluminium oxide, other than artificial corundum Aluminium hydroxide 2819 Chromium oxides and hydroxides Chromium trioxide Other 2820 Manganese oxides Manganese dioxide Other 2821 Iron oxides and hydroxides; earth colours 70% containing 70% or more by weight of combined iron evaluated as Fe Iron oxides and hydroxides Earth colours 2822 Cobalt oxides and hydroxides; commercial cobalt oxides Cobalt oxides; commercial cobalt oxides Cobalt hydroxides Titanium oxides 2824 Lead oxides; red lead and orange lead Lead monoxide (litharge, massicot) Other 2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides Hydrazine and hydroxylamine and their inorganic salts Lithium oxide and hydroxide

102 96 Description Vanadium oxides and hydroxides Nickel oxides and hydroxides Copper oxides and hydroxides Germanium oxides and zirconium dioxide Molybdenum oxides and hydroxides Antimony oxides - Other: Tin oxides Other metallic oxides of a kind usually used in paints Hydrargyri Oxydum Rubrum Other V. V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS 2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts - Fluorides: Of aluminium Other Sodium hexafluoroaluminate (synthetic cryolite) Other 2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides Ammonium chloride Calcium chloride - Other chlorides: Of magnesium Of aluminium Of nickel - - Other: Calomelas Mercurous chloride and mercuric chloride Other - Chloride oxides and chloride hydroxides: Of copper Other - Bromides and bromide oxides: Bromides of sodium or of potassium Other Iodides and iodide oxides 2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites - Commercial calcium hypochlorite and other calcium hypochlorites: Commercial calcium hypochlorite Other - Other: Hypobromites Sodium chlorite

103 97 Description Other 2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates - Chlorates: Of sodium - - Other: Of potassium (chlorate of potash) Other - Other: Bromates and perbromates Iodates and periodates Other 2830 Sulphides; polysulphides, whether or not chemically defined Sodium sulphide Other 2831 Dithionites and sulphoxylates Of sodium Other 2832 Sulphites; thiosulphates Sodium sulphites Other sulphites - Thiosulphates: Sodium thiosulphate Other 2833 Sulphates; alums; peroxosulphates (persulphates) - Sodium sulphates: Disodium sulphate - - Other: Natrii Sulfas Exsiccatus Other - Other sulphates: Of magnesium Of aluminium Of nickel Of copper Of barium Other Alums Peroxosulphates (persulphates) 2834 Nitrites; nitrates Nitrites - Nitrates: Of potassium - - Other: Of calcium Other

104 98 Description 2835 Phosphinates (hypophosphites), phosphonates (phosphites), and phosphates; polyphosphates, whether or not chemically defined Phosphinates (hypophosphites) and phosphonates (phosphites) - Phosphates: Of mono- or disodium Of potassium Calcium hydrogenorthophosphate (dicalcium phosphate) Other phosphates of calcium Other - Polyphosphates: Sodium triphosphate (sodium tripolyphosphate) - - Other: Tetrasodium pyrophosphate Other 2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate Disodium carbonate Sodium hydrogencarbonate (sodium bicarbonate) Potassium carbonates Calcium carbonate Barium carbonate - Other: Lithium carbonates Strontium carbonate - - Other: Magnesium carbonate Sodium carbonate Other 2837 Cyanides, cyanide oxides and complex cyanides - Cyanides and cyanide oxides: Of sodium - - Other: Of potassium Other Complex cyanides 2839 Silicates; commercial alkali metal silicates - Of sodium: Sodium metasilicates Other Other 2840 Borates; peroxoborates (perborates) - Disodium tetraborate (refined borax): Anhydrous Other

105 99 Description Other borates Peroxoborates (perborates) 2841 Salts of oxometallic or peroxometallic acids Sodium dichromate Other chromates and dichromates; peroxochromates - Manganites, manganates and permanganates: Potassium permanganate Other Molybdates Tungstates (wolframates) Other 2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides Double or complex silicates, including aluminosilicates whether or not chemically defined - Other: Arsenites and arsenates Other VI. VI. MISCELLANEOUS 2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals Colloidal precious metals - Silver compounds: Silver nitrate Other - Gold compounds: Gold potassium cyanide Other - Other compounds; amalgams: Rhodium sulphate Other 2844 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds

106 100 Description U235 - Uranium enriched in U235 and its 鈈 compounds; plutonium and its compounds; U235 鈈 alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products U235 - Uranium depleted in U235 and its compounds; thorium and its compounds; U235 alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products Radioactive elements and isotopes and compounds other than those of subheading , or ; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radio-active residues Spent (irradiated) fuel elements (cartridges) of nuclear reactors Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined Heavy water (deuterium oxide) Other 2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals Cerium compounds Other Hydrogen peroxide, whether or not solidified with urea Phosphides, whether or not chemically defined, excluding ferrophosphorus 2849 Carbides, whether or not chemically defined Of calcium Of silicon Other Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also 2849 carbides of heading Compounds, inorganic or organic, of mercury, excluding amalgams

107 101 Description 2853 Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals Liquid air (including compressed air) Cyanogen chloride Distilled water for human consumption Other Chapter 29 Organic chemicals Notes Except where the context otherwise requires, the headings of this Chapter apply only to: a (a) Separate chemically defined organic compounds, whether or not containing impurities; b (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); c (c) The products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, 2941 or the products of heading 2941, whether or not chemically defined; d a b c (d) The products mentioned in (a), (b) or (c) above dissolved in water; e a b c (e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; f a b c d e (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; g a b c d e f (g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous 着 substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; h (h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

108 This Chapter does not cover: a 1504 (a) Goods of heading 1504 or crude glycerol of heading 1520; 1520 b (b) Ethyl alcohol (heading 2207 or 2208); c 2711 (c) Methane or propane (heading 2711); d 2 (d) The compounds of carbon mentioned in Note 2 to Chapter 28; e (e) Urea (heading 3102 or 3105); f 着 (f) Colouring matter of vegetable or animal origin (heading 3203), 3203 着 synthetic organic colouring matter, synthetic organic products 3204of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212); 着 3212 g 酶 3507 (g) Enzymes (heading 3507); h (h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) 300 for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm 3 (heading 3606); 3606 ij 3813 (ij) Products put up as charges for fire-extinguishers or put up in 3824 fire-extinguishing grenades, of heading 3813, ink removers put up in packings for retail sale, of heading 3824; or k (k) Optical elements, for example, of ethylenediamine tartrate 9001 (heading 9001) Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives Nitro or nitroso groups are not to be taken as nitrogen-functions for the purposes of heading For the purposes of headings 2911, 2912, 2914, 2918 and , oxygen-function is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to A I VII 5. (A) The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of these sub-chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-chapters. B I VII (B) Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds. C 1 2 (C) Subject to Note 1 to Section VI and Note 2 to Chapter 28: 1 (1) Inorganic salts of organic compounds such as acid-, I X 2942 phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound;

109 I X 2942 (2) Salts formed between organic compounds of sub-chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and (3) Co-ordination compounds, other than products 2941 classifiable in sub-chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds. ( ) D 2905 (D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905). E (E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives) s 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed For the purposes of heading 2937: a (a) The term hormones includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); b (b) The expression used primarily as hormones applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. Subheading Notes Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named Other in the series of subheadings concerned Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

110 104 Description I. I. HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2901 Acyclic hydrocarbons Saturated - Unsaturated: Ethylene Propene (propylene) Butene (butylene) and isomers thereof ,3 - - Buta-1,3-diene and isoprene Other 2902 Cyclic hydrocarbons 萜 - Cyclanes, cyclenes and cycloterpenes: Cyclohexane Other Benzene Toluene - Xylenes: o-xylene m-xylene p-xylene Mixed xylene isomers Styrene Ethylbenzene Cumene - Other: Aromatic hydrocarbons Other 2903 Halogenated derivatives of hydrocarbons - Saturated chlorinated derivatives of acyclic hydrocarbons: - - Chloromethane (methyl chloride) and chloroethane (ethyl chloride): Chloromethane (methyl chloride) Chloroethane (ethyl chloride) Dichloromethane (methylene chloride) Chloroform (trichloromethane) Carbon tetrachloride ISO 1, Ethylene dichloride (ISO) (1,2-Dichloroethane ) - - Other: ,1, ,1,1-Trichloroethane Other - Unsaturated chlorinated derivatives of acyclic hydrocarbons: Vinyl chloride (chloroethylene) Trichloroethylene Tetrachloroethylene (perchloroethylene) Other

111 105 Description - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: (ISO)1, Ethylene dibromide (ISO) (1,2-dibromoethane) - - Other: ,1,3,3, , 1, 3, 3, 3-Pentafluoro-2-trifluoromethyl propene ,1,1, , 1, 1, 2-tetrafluoroethane (CF 4 ) Perfluoromethane (CF 4 ) (C 2 F 6 ) Perfluoroethane (C 2 F 6 ) (C 3 F 8 ) Perfluoropropane (C 3 F 8 ) (C 4 F 10 ) Perfluorobutane (C 4 F 10 ) (C 5 F 12 ) Perfluoropentane (C 5 F 12 ) (C 6 F 14 ) Perfluorohexane (C 6 F 14 ) Other perfluorinated derivatives of acyclic hydrocarbons (HFC-23) Trifluoromethane (HFC-23) (HFC-32) Difluoromethane (HFC-32) ,1,1,2,2,3,4,5,5, ,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) (HFC-43-10mee) (HFC-125) Pentafluoroethane (HFC-125) ,1, ,1,1-trifluoroethane (HFC-143a) (HFC-143a) , ,1-difluoroethane (HFC-152a) (HFC-152a) ,1,1,2,3,3, ,1,1,2,3,3,3-heptafluoropropane (HFC-227ea) (HFC-227ea) ,1,1,3,3, ,1,1,3,3,3-hexafluoropropane (HFC-236fa) (HFC-236fa) ,1,2,2, ,1,2,2,3-pentafluoropropane (HFC-245ca) (HFC-245ca) ,1,1,3, ,1,1,3,3-pentafluoropropane (HFC-245fa) (HFC-245fa) Other fluorinated derivatives of acyclic hydrocarbons Bromomethane (methyl bromide) Other - Halogenated derivatives of acyclic hydrocarbons 2 containing two or more different halogens: Trichlorofluoromethane Dichlorodifluoromethane Trichlorotrifluoroethanes - - Dichlorotetrafluoroethanes and chloropentafluoroethane: Dichlorotetrafluoroethanes Chloropentafluoroethane - - Other derivatives perhalogenated only with fluorine and chlorine: Chlorotrifluoromethane Pentachlorofluoroethane Tetrachlorodifluoroethane Heptachlorofluoropropane Hexachlorodifluoropropane Pentachlorotrifluoropropane

112 106 Description Tetrachlorotetrafluoropropane Trichloropentafluoropropane Dichlorohexafluoropropane Chloroheptafluoropropane Dichlorofluoromethane Chlorofluoromethane Tetrachlorofluoroethane Trichlorodifluoroethane Trichlorofluoroethane Dichlorodifluoroethane Chlorotrifluoroethane Chlorofluoroethane Hexachlorofluoropropane Pentachlorodifluoropropane Tetrachlorotrifluoropropane Trichlorotetrafluoropropane Chlorohexafluoropropane Pentachlorofluoropropane Tetrachlorodifluoropropane Trichlorotrifluoropropane Dichlorotetrafluoropropane Chloropentafluoropropane Tetrachlorofluoropropane Trichlorodifluoropropane Dichlorotrifluoropropane Chlorotetrafluoropropane Trichlorofluoropropane Dichlorodifluoropropane Chlorotrifluoropropane Dichlorofluoropropane Chlorodifluoropropane Chlorofluoropropane Other derivatives perhalogenated only with fluorine and chlorine - - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes: Bromochlorodifluoromethane Bromotrifluoromethane Dibromotetrafluoroethanes - - Other perhalogenated derivatives: Trifluoroiodomethane (Triodide) (CF 3 I) Other - - Other: Chlorodifluoromethane Chlorodifluoroethane Dichloropentafluoropropane ,1- -2,2, ,1-dichloro-2,2,2-trifluoroethane Other dichlorotrifluoroethane ,2,2, chloro-1,2,2,2-tetrafluoroethane Other chlorotetrafluoroethane , ,1-dichloro-1-fluoroethane Other dichlorofluoroethane Mixtures of dichlorodifluoromethane and chloroform

113 107 Description Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine Bromochloromethane (CH 2 BrCl) Derivatives of methane, ethane or propane halogenated only with fluorine and bromine Other 萜 - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: ,2,3,4,5, ,2,3,4,5,6-Hexachlorocyclohexane (HCH(ISO)) (HCH(ISO)), including lindane (ISO, INN) (ISO, INN) Aldrin (ISO), chlordane (ISO) and (ISO) heptachlor (ISO) (ISO) - - Other: (c-c 4 F 8 ) Perfluorocyclobutane (c-c 4 F 8 ) Other - Halogenated derivatives of aromatic hydrocarbons: Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene (ISO) (ISO) - - Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), (INN)1,1,1- -2, 1,1,1-trichloro-2,2-bis(p-chlorophenyl) 2- ( ethane): (ISO) Hexachlorobenzene (ISO) (ISO) DDT (ISO) (clofenotane (INN), (INN)1,1,1-1,1,1-trichloro-2,2-bis(p-chlorophenyl) -2, 2- ethane) ) Other 2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated Derivatives containing only sulpho groups, their salts and ethyl esters Derivatives containing only nitro or only nitroso groups - Other: Trichloronitromethane (chloropicrin) Other II. II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives - Saturated monohydric alcohols: Methanol (methyl alcohol) Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)

114 108 Description Butan-1-ol (n-butyl alcohol) Other butanols Octanol (octyl alcohol) and isomers thereof Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol 1 (cetyl alcohol) and octadecan-1-ol (stearyl 1 alcohol) - - Other: , , 3-Dimethylbutan-2-o1 (pinacolyl alcohol) Other - Unsaturated monohydric alcohols: 萜 - - Acyclic terpene alcohols: Citronellol, geraniol, linalol, nerol, rhodinol, vetiverol Other Other - Diols: Ethylene glycol (ethanediol) Propylene glycol (propane-1,2-diol) Other - Other polyhydric alcohols: Ethyl-2-(hydroxymethyl)propane-1,3-diol -1,3- (trimethylolpropane) Pentaerythritol Mannitol D-glucitol (sorbitol) Glycerol Other - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: Ethchlorvynol (INN) Other 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 萜 - Cyclanic, cyclenic or cycloterpenic: Menthol Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols Sterols and inositols - - Other: Borneol Other - Aromatic: Benzyl alcohol Other

115 109 Description III. III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2907 Phenols; phenol-alcohols - Monophenols: Phenol (hydroxybenzene) and its salts Cresols and their salts Octylphenol, nonylphenol and their isomers; salts thereof 萘 - - Naphthols and their salts - - Other: Carbolic acid Other - Polyphenols; phenol-alcohols: Resorcinol and its salts Hydroquinone (quinol) and its salts , ,4 -Isopropylidenediphenol (bisphenol A, A, diphenylolpropane) and its salts Other 2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols - Derivatives containing only halogen substituents and their salts: (ISO) - - Pentachlorophenol (ISO) Other - Other: (ISO) - - Dinoseb (ISO) and its salts Other IV. IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: Diethyl ether Other

116 110 Description 萜 - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: , ,2 -Oxydiethanol (diethylene glycol, digol) Monobutyl ethers of ethylene glycol or of diethylene glycol Other monoalkylethers of ethylene glycol or of diethylene glycol Other Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives 2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives Oxirane (ethylene oxide) Methyloxirane (propylene oxide) , Chloro-2,3-epoxypropane (epichlorohydrin) Dieldrin (ISO, INN) (ISO, INN) Other Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives V. V. ALDEHYDE-FUNCTION COMPOUNDS 2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde - Acyclic aldehydes without other oxygen function: Methanal (formaldehyde) Ethanal (acetaldehyde) - - Other: Citral and citronellaldehyde Other - Cyclic aldehydes without other oxygen function: Benzaldehyde Other Aldehyde-alcohols

117 111 Description - Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen: Vanillin (4-hydroxy-3-methoxybenzaldehyde) Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) Other Cyclic polymers of aldehydes Paraformaldehyde Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912 VI. 醌 VI. KETONE-FUNCTION COMPOUNDS AND QUINONE FUNCTION COMPOUNDS 2914 Ketones and quinones, whether or not with 醌 other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives - Acyclic ketones without other oxygen function: Acetone Butanone (methyl ethyl ketone) Methylpentan-2-one (methyl isobutyl ketone) Other - Cyclanic, cyclenic or cycloterpenic ketones 萜 without other oxygen function: Camphor Cyclohexanone and methylcyclohexanones Ionones and methylionones Other - Aromatic ketones without other oxygen function: Phenylacetone (phenylpropan-2-one) Other Ketone-alcohols and ketone-aldehydes Ketone-phenols and ketones with other oxygen function 醌 - Quinones: 蒽 醌 - - Anthraquinone Other Halogenated, sulphonated, nitrated or nitrosated derivatives VII. VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

118 112 Description 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives - Formic acid, its salts and esters: Formic acid Salts of formic acid Esters of formic acid - Acetic acid and its salts; acetic anhydride: Acetic acid Acetic anhydride Other - Esters of acetic acid: Ethyl acetate Vinyl acetate n-butyl acetate (ISO) - - Dinoseb (ISO) acetate Other Mono-, di- or trichloroacetic acids, their salts and esters Propionic acid, its salts and esters Butanoic acids, pentanoic acids, their salts and esters - Palmitic acid, stearic acid, their salts and esters: Stearic acid Salts and esters of stearic acid Palmitic acid, its salts and esters Other 2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Acrylic acid and its salts Esters of acrylic acid Methacrylic acid and its salts Esters of methacrylic acid Oleic, linoleic or linolenic acids, their salts and esters Other Cyclanic, cyclenic or cycloterpenic 萜 monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Benzoic acid, its salts and esters: Benzoic acid Sodium benzoate

119 113 Description Other 酰 - - Benzoyl peroxide and benzoyl chloride 酰 - - Phenylacetic acid and its salts: Phenylacetic acid Salts of phenylacetic acid Esters of phenylacetic acid 蟎 (ISO) - - Binapacryl (ISO) Other 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Oxalic acid, its salts and esters: Oxalic acid Salts and esters of oxalic acid - - Adipic acid, its salts and esters: Adipic acid Salts and esters of adipic acid Azelaic acid, sebacic acid, their salts and esters Maleic anhydride Other Cyclanic, cyclenic or cycloterpenic 萜 polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Dioctyl orthophthalates Dinonyl or didecyl orthophthalates - - Other esters of orthophthalic acid: Di-iso-butyl orthophthalate Di-iso-octyl orthophthalate Other Phthalic anhydride Terephthalic acid and its salts Dimethyl terephthalate - - Other: Esters of terephthalic acid Other 2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

120 114 Description - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Lactic acid, its salts and esters: Lactic acid Salts and esters of lactic acid Tartaric acid Salts and esters of tartaric acid Citric acid Salts and esters of citric acid Gluconic acid, its salts and esters 蟎 (ISO) - - Chlorobenzilate (ISO) - - Other: , , 2-Diphenyl-2-hydroxyacetic acid (benzilic acid) Other - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Salicylic acid and its salts: Salicylic acid Salts of salicylic acid 酰 - - O-Acetylsalicylic acid, its salts and esters Other esters of salicylic acid and their salts Other Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives - Other: ,4,5-(ISO) (2,4, ,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic ) acid), its salts and esters Other VIII. VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives (2,3- )- - Tris(2,3-dibromopropyl) phosphate Other 2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

121 115 Description - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: (ISO) - - Parathion (ISO) and parathion-methyl (ISO) (ISO) (methyl-parathion) Other - Other: Trimethyl phosphite Triethyl phosphite Dimethyl phosphite Diethyl phosphite Other IX. IX. NITROGEN-FUNCTION COMPOUNDS 2921 Amine-function compounds - Acyclic monoamines and their derivatives; salts thereof: Methylamine, di- or trimethylamine and their salts - - Other: Bis (2-chloroethyl) ethylamine Chlormethine (bis(2-chloroethyl) methylamine) Trichlormethine (tris(2-chloroethyl) amine) N,N N, N-Dialkyl (methyl, ethyl, n-propyl or 2- isopropyl) 2-chloroethylamines and their protonated salts Other - Acyclic polyamines and their derivatives; salts thereof: , Ethylenediamine and its salts Hexamethylenediamine and its salts Other Cyclanic, cyclenic or cycloterpenic mono- or 萜 polyamines, and their derivatives; salts thereof - Aromatic monoamines and their derivatives; salts thereof: - - Aniline and its salts: Aniline Salts of aniline Aniline derivatives and their salts - - Toluidines and their derivatives; salts thereof: Toluidines Toluidines derivatives Salts of toluidines Diphenylamine and its derivatives; salts thereof

122 116 Description 萘 - 萘 Naphthylamine (alpha-naphthylamine), 萘 - 萘 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof - - Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN), and phentermine(inn); salts thereof: Amfetamine (INN) and its salts Benzfetamine (INN) and its salts Dexamfetamine (INN) and its salts Etilamfetamine (INN) and its salts Fencamfamin (INN) and its salts Lefetamine (INN) and its salts Levamfetamine (INN) and its salts Mefenorex (INN) and its salts Phentermine (INN) and its salts Other - Aromatic polyamines and their derivatives; salts thereof: o-, m-, p-phenylenediamine, diaminotoluenes, and their derivatives; salts thereof Other 2922 Oxygen-function amino-compounds - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Monoethanolamine and its salts Diethanolamine and its salts - - Triethanolamine and its salts: Triethanolamine Salts of Triethanolamine Dextropropoxyphene (INN) and its salts - - Other: N, N-Dimethyl-2-aminoethanol and its protonated salts N, N-Diethyl-2-aminoethanol and its protonated salts N,N N, N-Dialkyl (n-propyl or isopropyl) 2-aminoethanols and their protonated salts Ethyldiethanolamine Methyldiethanolamine

123 117 Description Other 萘 - Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: 萘 - - Aminohydroxynaphthalenesulphonic acids and their salts Other - Amino-aldehydes, amino-ketones and amino- quinones, other than those containing more than one kind of oxygen function; salts thereof: - - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof: Amfepramone (INN) and its salts Methadone (INN) and its salts Normethadone (INN) and its salts Other - Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Lysine and its esters; salts thereof - - Glutamic acid and its salts: Sodium glutamate Other - - Anthranilic acid and its salts: Anthranilic acid Salts of anthranilic acid Tilidine (INN) and its salts Other Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function 2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined Choline and its salts Lecithins and other phosphoaminolipids Other 2924 酰 Carboxyamide-function compounds; 酰 amide-function compounds of carbonic acid 酰 - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: Meprobamate (INN) 酰 (ISO) - - Fluoroacetamide (ISO), monocrotophos (ISO) (ISO) and phosphamidon (ISO) (ISO) Other 酰 - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:

124 118 Description 酰 脲 - - Ureines and their derivatives; salts thereof 酰 Acetamidobenzoic acid (N-acetylanthranilic N- 酰 acid) and its salts Ethinamate (INN) - - Other: 酰 Phenacetin Other 2925 酰 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds 酰 - Imides and their derivatives; salts thereof: Saccharin and its salts Glutethimide (INN) Other - Imines and their derivatives; salts thereof: 脒 (ISO) - - Chlordimeform (ISO) Other 2926 腈 Nitrile-function compounds 腈 - Acrylonitrile Cyanoguanidine (dicyandiamide) - Fenproporex (INN) and its salts; methadone (INN) 4-2 intermediate (4-cyano-2-dimethylamino-4,4-4,4 diphenylbutane): Fenproporex (INN) and its salts Methadone (INN) intermediate (4-cyano dimethylamino-4, 4-diphenylbutane) -4, Other Diazo-, azo- or azoxy-compounds Organic derivatives of hydrazine or of hydroxylamine 2929 Compounds with other nitrogen function Isocyanates - Other: Isocyanides N,N N, N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidic dihalides 酰 Dialkyl (methyl, ethyl, n-propyl or N,N- isopropyl) N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidates Other

125 119 Description X. X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, 酰 AND SULPHONAMIDES 2930 Organo-sulphur compounds Thiocarbamates and dithiocarbamates Thiuram mono-, di- or tetrasulphides Methionine (ISO) - Captafol (ISO) and methamidophos (ISO) (ISO) - Other: S [S-2-dialkyl (methyl, ethyl, n-propyl or isopropyl) amino ethyl] hydrogen alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonothioates and their O-alkyl ( C10, including cycloalkyl) esters; alkylated or protonated salts thereof O- C Chloroethylchloromethylsulphide Bis (2-chloroethyl) sulphide Bis (2-chloroethylthio) methane , , 2-Bis (2-chloroethylthio) ethane , , 3-Bis (2-chloroethylthio) n-propane , , 4-Bis (2-chloroethylthio) n-butane , , 5-Bis (2-chloroethylthio) n-pentane Bis (2-chloroethylthiomethyl) ether Bis (2-chloroethylthioethyl) ether O,O- S O, O-Diethyl S-[2-(diethylamino) ethyl] phosphorothioate and its alkylated or protonated salts N,N N, N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethane-2-thiols and their protonated salts Thiodiglycol (bis(2-hydroxyethyl) sulphide) O- S O-Ethyl S-phenyl ethylphosphonothiolothionate (fonofos)

126 120 Description Other, containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms Other 2931 Other organo-inorganic compounds O- C O-Alkyl ( C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluoridates O- C O-Alkyl ( C10, including cycloalkyl) N, N,N- N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates Chlorovinyldichloroarsine Bis (2-chlorovinyl) chloroarsine Tris (2-chlorovinyl) arsine Alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides 酰 [O [O-2-dialkyl (methyl, ethyl, n-propyl or isopropyl) amino ethyl] hydrogen alkyl ] (methyl, ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl ( C10, including cycloalkyl) esters; alkylated or protonated salts thereof O- C O O-Isopropyl methylphosphonochloridate O O-Pinacolyl methylphosphonochloridate Organo-mercury compounds Other, containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms Other 2932 Heterocyclic compounds with oxygen hetero-atom(s) only 呋 - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: 呋 - - Tetrahydrofuran 呋 Furaldehyde (furfuraldehyde) 呋 呋 - - Furfuryl alcohol and tetrahydrofurfuryl alcohol Other - Lactones: Coumarin, methylcoumarins and ethylcoumarins

127 121 Description Other lactones - Other: ,4- -[1]- - - Isosafrole , (1,3-Benzodioxol-5-yl) propan-2-one , Piperonal Safrole Tetrahydrocannabinols (all isomers) Other 2933 Heterocyclic compounds with nitrogen hetero-atom(s) only - Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: Phenazone (antipyrin) and its derivatives Other - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: 酰 - - Hydantoin and its derivatives Other - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Pyridine and its salts 哌 - - Piperidine and its salts: 哌 Piperidine 哌 Salts of piperidine - - Alfentanil (INN), anileridine (INN), 腈 bezitramide (INN), bromazepam (INN), 哌 哌 difenoxin (INN), diphenoxylate (INN), 哌 dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate 哌 (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, A phencyclidine (INN) (PCP), phenoperidine 哌 哌 哌 腈 吡 (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof: Alfentanil (INN) and its salts Anileridine (INN) and its salts 腈 Bezitramide (INN) and its salts Bromazepam (INN) and its salts 哌 Difenoxin (INN) and its salts 哌 Diphenoxylate (INN) and its salts 哌 Dipipanone (INN) and its salts Fentanyl (INN) and its salts Ketobemidone (INN) and its salts 哌 Methylphenidate (INN) and its salts Pentazocine (INN) and its salts Pethidine (INN) and its salts

128 122 Description A Pethidine (INN) intermediate A and its salts Phencyclidine (INN) (PCP) and its salts 哌 Phenoperidine (INN) and its salts 哌 Pipradrol (INN) and its salts 哌 腈 Piritramide (INN) and its salts 吡 Propiram (INN) and its salts Trimeperidine (INN) and its salts Other 喹 啉 - Compounds containing in the structure a 喹 啉 quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: Levorphanol (INN) and its salts Other - Compounds containing a pyrimidine ring 哌 嗪 (whether or not hydrogenated) or piperazine ring in the structure: 酰 脲 - - Malonylurea (barbituric acid) and its salts - - Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof: Allobarbital (INN) and its salts Amobarbital (INN) and its salts Barbital (INN) and its salts Butalbital (INN) and its salts Butobarbital, and its salts Cyclobarbital (INN) and its salts Methylphenobarbital (INN) and its salts Pentobarbital (INN) and its salts Phenobarbital (INN) and its salts Secbutabarbital (INN) and its salts Secobarbital (INN) and its salts Vinylbital (INN) and its salts 酰 脲 - - Other derivatives of malonylurea (barbituric acid); salts thereof 喹 - - Loprazolam (INN), mecloqualone (INN), 喹 methaqualone (INN) and zipeprol (INN); salts thereof: Loprazolam (INN) and its salts 喹 Mecloqualone (INN) and its salts 喹 Methaqualone (INN) and its salts Zipeprol (INN) and its salts Other 嗪 - Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: 酰 - - Melamine Other

129 123 Description 酰 - Lactams: 酰 酰 Hexanelactam (epsilon-caprolactam) 哌 - - Clobazam (INN) and Methyprylon (INN): Clobazam (INN) 哌 Methyprylon (INN) Other - Other: - - Alprazolam (INN), camazepam(inn), 䓬 chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), 䓬 flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN),midazolam (INN), nimetazepam (INN), nitrazepam (INN), 吲 哚 nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam(inn), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof: 吡 Alprazolam (INN) and its salts Camazepam (INN) and its salts 䓬 Chlordiazepoxide (INN) and its salts Clonazepam (INN) and its salts Clorazepate and its salts Delorazepam (INN) and its salts Diazepam (INN) and its salts Estazolam (INN) and its salts 䓬 Ethyl loflazepate (INN) and its salts Fludiazepam (INN) and its salts Flunitrazepam (INN) and its salts Flurazepam (INN) and its salts Halazepam (INN) and its salts Lorazepam (INN) and its salts Lormetazepam (INN) and its salts 吲 哚 Mazindol (INN) and its salts Medazepam (INN) and its salts Midazolam (INN) and its salts Nimetazepam (INN) and its salts Nitrazepam (INN) and its salts Nordazepam (INN) and its salts Oxazepam (INN) and its salts Pinazepam (INN) and its salts Prazepam (INN) and its salts 吡 Pyrovalerone (INN) and its salts Temazepam (INN) and its salts Tetrazepam (INN) and its salts Triazolam (INN) and its salts Other

130 124 Description 2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds 噻 - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure 噻 - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused 噻 嗪 - Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused - Other: 噻 - - Aminorex (INN), brotizolam (INN), 䓬 噻 clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine 啉 (INN), and sufentanil (INN); salts thereof: 啉 Aminorex (INN) and its salts 噻 䓬 Brotizolam (INN) and its salts 噻 Clotiazepam (INN) and its salts Cloxazolam (INN) and its salts Dextromoramide (INN) and its salts Haloxazolam (INN) and its salts Ketazolam (INN) and its salts Mesocarb (INN) and its salts Oxazolam (INN) and its salts Pemoline (INN) and its salts 啉 Phendimetrazine (INN) and its salts 啉 Phenmetrazine (INN) and its salts Sufentanil (INN) and its salts Other 2935 酰 Sulphonamides Sulphanilamide Sulphaguanidine Sulphadimidine 嗪 Sulphadiazine Other XI. XI. PROVITAMINS, VITAMINS AND HORMONES 2936 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent - Vitamins and their derivatives, unmixed: A - - Vitamins A and their derivatives

131 125 Description B Vitamin B 1 and its derivatives B Vitamin B 2 and its derivatives D- or DL-Pantothenic acid (Vitamin B 3 or B 3 B 5 Vitamin B 5 ) and its derivatives B Vitamin B 6 and its derivatives B Vitamin B 12 and its derivatives C - - Vitamin C and its derivatives E - - Vitamin E and its derivatives - - Other vitamins and their derivatives: D Vitamin D and its derivatives Other Other, including natural concentrates 2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones 肽 - Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: Somatotropin, its derivatives and structural analogues Insulin and its salts Other - Steroidal hormones, their derivatives and structural analogues: Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) Halogenated derivatives of corticosteroidal hormones Oestrogens and progestogens Other - Catecholamine hormones, their derivatives and structural analogues: Epinephrine Other Amino-acid derivatives Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues Other

132 126 Description XII. XII. 苷 GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 2938 苷 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 苷 - Rutoside (rutin) and its derivatives Other 2939 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives - Alkaloids of opium and their derivatives; salts thereof: - - Concentrates of poppy straw, buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN) thebacon (INN) and thebaine; salts thereof: 啉 Concentrates of poppy straw and its salts Buprenorphine (INN) and its salts Codeine and its salts Dihydrocodeine (INN) and its salts Ethylmorphine and its salts Etorphine (INN) and its salts Heroin and its salts Hydrocodone (INN) and its salts Hydromorphone (INN) and its salts Morphine and its salts Nicomorphine (INN) and its salts Oxycodone (INN) and its salts Oxymorphone (INN) and its salts 啉 Pholcodine (INN) and its salts Thebacon (INN) and its salts Thebaine and its salts Other Alkaloids of cinchona and their derivatives; salts thereof Caffeine and its salts

133 127 Description - Ephedrines and their salts: - - Ephedrine and its salts: Ephedrine Salts of ephedrine - - Pseudoephedrine (INN) and its salts: Pseudoephedrine (INN) Salts of pseudoephedrine (INN) Cathine (INN) and its salts Other - Theophylline and aminophylline (theophylline- ethylenediamine) and their derivatives; salts thereof: Fenetylline (INN) and its salts Other - Alkaloids of rye ergot and their derivatives; salts thereof: - - Ergometrine (INN) and its salts: Ergometrine Salts of ergometrine - - Ergotamine (INN) and its salts: Ergotamine Salts of ergotamine - - Lysergic acid and its salts: Lysergic acid Salts of lysergic acid Other - Other : - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof: Cocaine, its salts, esters and other derivatives Ecgonine, its salts, esters and other derivatives Levometamfetamine, its salts, esters and other derivatives Metamfetamine (INN), its salts, esters and other derivatives Metamfetamine racemate, its salts, esters and other derivatives Other XIII. XIII. OTHER ORGANIC COMPOUNDS Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or

134 128 Description 2941 Antibiotics Penicillins and their derivatives with a penicillanic acid structure; salts thereof Streptomycins and their derivatives; salts thereof Tetracyclines and their derivatives; salts thereof Chloramphenicol and its derivatives; salts thereof Erythromycin and its derivatives; salts thereof Other Other organic compounds Chapter 30 Pharmaceutical products Notes This Chapter does not cover: a (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); b 煅 (b) Plasters specially calcined or finely ground for use in dentistry 2520 (heading 2520); c (c) Aqueous distillates or aqueous solutions of essential oils, 3301 suitable for medicinal uses (heading 3301); d (d) Preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties; e 3401 (e) Soap or other products of heading 3401 containing added medicaments; f (f) Preparations with a basis of plaster for use in dentistry (heading ); or g (g) Blood albumin not prepared for therapeutic or prophylactic 3502 uses (heading 3502) For the purposes of heading 3002, the expression modified immunological products applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates d 3. For the purposes of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated: a (a) As unmixed products: 1 (1) Unmixed products dissolved in water; 2 (2) All goods of Chapter 28 or 29; and

135 (3) Simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent; b (b) As products which have been mixed: 1 (1) Colloidal solutions and suspensions (other than colloidal sulphur); 2 (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and 3 (3) Salts and concentrates obtained by evaporating natural mineral waters applies only to the following, which are to be classified 3006 in that heading and in no other heading of the Nomenclature: a (a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; b (b) Sterile laminaria and sterile laminaria tents; c (c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; d (d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; e (e) Blood-grouping reagents; f (f) Dental cements and other dental fillings; bone reconstruction cements; g (g) First-aid boxes and kits; h 2937 (h) Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides; ij (ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; k (k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and l (l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates. Description 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included Extracts of glands or other organs or of their secretions - Other: Venenum Bufonis

136 130 Description Other 3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products Antisera and other blood fractions and - modified immunological products, whether or not obtained by means of biotechnological processes Vaccines for human medicine Vaccines for veterinary medicine - - Other: Blood plamsma; human blood; animal - blood prepared for therapeutic, prophylactic or diagnostic uses Gamma globulin GRM Saxitoxin Ricin Other Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale Containing penicillins or derivatives thereof, - with a penicillanic acid structure, or streptomycins or their derivatives - Containing other antibiotics: For veterinary use Other Containing hormones or other products of heading 2937 but not containing antibiotics: Containing insulin Other Containing alkaloids or derivatives thereof but - not containing hormones or other products of 2937 heading 2937 or antibiotics - Other: Anaesthetics Dermatological preparations Eye-drops Fish liver oil 苷 Cardiovascular preparations (other than - glycosides, including hypotensive agents) Antihistamines Veterinary medicaments Anthelmintic preparations -

137 131 Description Laxatives Analgesics and antipyretics Sulphonamide preparations Animal nutritive agents Preparations for treatment of coughs Remedy for gastro-enteropathy Antituberculous preparations Central depressants, including hypnotics, - sedatives and tranquillizers CNS stimulants and preparations used for - mental and physical stimulants under the general description of pep pills Proprietary Chinese medicine Other Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or 3006 packings for retail sale - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: 苄 Ampicillin 苄 Amoxycillin V Penicillin V Other penicillins Other - Containing other antibiotics: Cytotoxic agents GRM 噻 肟 Containing cefotaxime Containing ceftazidime Containing cefoxitin Containing ceftezole Containing cefaclor 呋 Containing cefuroxime 嗪 Containing ceftriaxone 哌 Containing cefoperazone Containing other cephamycins Other - Containing hormones or other products of heading 2937 but not containing antibiotics: Containing insulin Containing corticosteroid hormones, their - derivatives or structural analogues Other -

138 132 Description - Containing alkaloids or derivatives thereof but not containing hormones, other products of 2937 heading 2937 or antibiotics: Containing quinine or its salts Other Other medicaments containing vitamins or - other products of heading Other: Anaesthetics Dermatological preparations Eye-drops Fish liver oil 苷 Cardiovascular preparations (other than - glycosides, including hypotensive agents) Antihistamines Veterinary medicaments Anthelmintic preparations Laxatives Analgesics and antipyretics Sulphonamide preparations Animal nutritive agents Preparations for treatment of coughs Remedy for gastro-enteropathy Antituberculous preparations Central depressants including hypnotics - sedatives and tranquillizers CNS stimulants and preparations used for - mental and physical stimulation under the general description of pep pills Containing biphenyl dicarbxybte Medicated liquors or wines 癀 Pien Tzu Huang Bai Yao Essential balm Containing artemisinins and their derivatives Other proprietary Chinese medicine Other 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes Adhesive dressings and other articles having - an adhesive layer - Other: Absorbent cotton, gauze, bandages Other -

139 133 Description Pharmaceutical goods specified in Note 4 to this Chapter Sterile surgical catgut, similar sterile suture - materials (including sterile absorbable ( surgical or dental yarns) and sterile tissue ) adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable Blood-grouping reagents Opacifying preparations for X-ray - examinations; diagnostic reagents designed to be administered to the patient Dental cements and other dental fillings; bone - reconstruction cements First-aid boxes and kits Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides Gel preparations designed to be used in - human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments - Other: Appliances identifiable for ostomy use Waste pharmaceuticals - Chapter 31 Fertilisers Notes This Chapter does not cover: a 0511 (a) Animal blood of heading 0511; b (b) Separate chemically defined compounds (other than those 2a 3a 4a 5 answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below); or c (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 3824; 9001 optical elements of potassium chloride (heading 9001) applies only to the following goods, provided that they 3105 are not put up in the forms or packages described in heading 3105: a (a) Goods which answer to one or other of the descriptions given below: i (i) Sodium nitrate, whether or not pure;

140 134 ii (ii) Ammonium nitrate, whether or not pure; iii (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; iv (iv) Ammonium sulphate, whether or not pure; v (v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; vi (vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; vii (vii) Calcium cyanamide, whether or not pure or treated with oil; viii (viii) Urea, whether or not pure. b a (b) Fertilisers consisting of any of the goods described in (a) above mixed together. c a b (c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances. d a ii viii (d) Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution applies only to the following goods, provided that they 3105 are not put up in the forms or packages described in heading 3105: a (a) Goods which answer to one or other of the descriptions given below: i (i) Basic slag; ii 2510 煅 (ii) Natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities; iii (iii) Superphosphates (single, double or triple); iv 0.2% (iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product. b a (b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit. c a b (c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances applies only to the following goods, provided that they 3105 are not put up in the forms or packages described in heading 3105: a (a) Goods which answer to one or other of the descriptions given below: i (i) Crude natural potassium salts (for example, carnallite, kainite and sylvite); ii (ii) Potassium chloride, whether or not pure, except as 1c provided in Note 1(c) above; iii (iii) Potassium sulphate, whether or not pure; iv (iv) Magnesium potassium sulphate, whether or not pure. b a (b) Fertilisers consisting of any of the goods described in (a) above mixed together Ammonium dihydrogenorthophosphate (monoammonium phosphate) 3105 and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.

141 For the purposes of heading 3105, the term other fertilisers applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. Description 3101 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products Natural fish fertilisers Other 3102 Mineral or chemical fertilisers, nitrogenous Urea, whether or not in aqueous solution - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Ammonium sulphate Other Ammonium nitrate, whether or not in aqueous solution Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances Sodium nitrate Double salts and mixtures of calcium nitrate and ammonium nitrate Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution Other, including mixtures not specified in the foregoing subheadings 3103 Mineral or chemical fertilisers, phosphatic Superphosphates Other 3104 Mineral or chemical fertilisers, potassic Potassium chloride Potassium sulphate Other 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross 10 weight not exceeding 10 kg Goods of this Chapter in tablets or similar 10 forms or in packages of a gross weight not exceeding 10 kg Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium Diammonium hydrogenorthophosphate (diammonium phosphate)

142 136 Description Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Containing nitrates and phosphates Other Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium Other Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; 着 dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Notes This Chapter does not cover: a (a) Separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind 3206 used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 3212); 着 b (b) Tannates or other tannin derivatives of products of headings to 2939, 2941 or 3501 to 3504; or c (c) Mastics of asphalt or other bituminous mastics (heading 2715) includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes 着 3. s 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal 着 着 powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in 3212 non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile 50% organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.

143 着 5. The expression colouring matter in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they 着 are also suitable for colouring distempers The expression stamping foils in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: a (a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or b (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. Description 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives Quebracho extract Wattle extract - Other: Other tanning extracts of vegetable origin Other 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing 酶 natural tanning substances; enzymatic preparations for pre-tanning Synthetic organic tanning substances Other 3203 着 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring 3 matter of vegetable or animal origin 着 Natural indigo Other 3204 着 Synthetic organic colouring matter, whether or not chemically defined; preparations as 3 specified in Note 3 to this Chapter based on 着 synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 3 - Synthetic organic colouring matter and 着 preparations based thereon as specified in 着 Note 3 to this Chapter: Disperse dyes and preparations based thereon

144 138 Description Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon Basic dyes and preparations based thereon Direct dyes and preparations based thereon Vat dyes (including those usable in that state as pigments) and preparations based thereon Reactive dyes and preparations based thereon Pigments and preparations based thereon - - Other, including mixtures of colouring 着 matter of two or more of the subheadings to : Other synthetic organic colouring matter 着 for textile application Other - Synthetic organic products of a kind used as fluorescent brightening agents: Optical bleaching agent, substantive to the fibre Other Other Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 3206 着 3 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined - Pigments and preparations based on titanium dioxide: Containing 80% or more by weight of 80% titanium dioxide calculated on the dry matter Other Pigments and preparations based on chromium compounds 着 - Other colouring matter and other preparations: Ultramarine and preparations based thereon Lithopone and other pigments and preparations based on zinc sulphide

145 139 Description - - Other: Mineral blacks Metallic powders, prepared as colours Pigments and preparations based on cadmium compounds Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) Other Inorganic products of a kind used as luminophores 3207 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and 着 glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes Prepared pigments, prepared opacifiers, 着 prepared colours and similar preparations Vitrifiable enamels and glazes, engobes (slips) and similar preparations Liquid lustres and similar preparations Glass frit and other glass, in the form of powder, granules or flakes 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this 4 Chapter Based on polyesters Based on acrylic or vinyl polymers - Other: Based on polyurethane polymers Other, marine (ship s) paints Other, automotive or transport paints Other, lacquers Other, varnishes Other

146 140 Description 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium Based on acrylic or vinyl polymers Other 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather Distempers Other Prepared driers 3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail 着 sale Stamping foils - Other: Aluminium paste Pearl essence Other 3213 Artists, students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings Colours in sets Other 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings Other 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid - Printing ink: Black Other Other

147 141 Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Notes This Chapter does not cover: a (a) Natural oleoresins or vegetable extracts of heading 1301 or 1302; b 3401 (b) Soap or other products of heading 3401; or c 3805 (c) Gum, wood or sulphate turpentine or other products of heading The expression odoriferous substances in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics s 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use The expression perfumery, cosmetic or toilet preparations in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. Description 3301 萜 萜 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and 萜 萜 aqueous solutions of essential oils - Essential oils of citrus fruit: Of orange Of lemon Other - Essential oils other than those of citrus fruit: Of peppermint (Mentha piperita) Of other mints - - Other: Of cassia Of aniseed Of citronella Other Resinoids

148 142 Description - Other: Concentrates of essential oils in fats, in fixed oils, or in waxes or the like 萜 Terpenic by-products of the deterpenation 萜 of essential oils Other 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages Of a kind used in the food or drink industries Other Perfumes and toilet waters Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations Lip make-up preparations NMB Eye make-up preparations Manicure or pedicure preparations - - Other: - - Powders, whether or not compressed: Talcum powder, prickly heat powder and - baby powder Other Other: Rouge and foundation creams Suntan preparations Other Preparations for use on the hair Shampoos Preparations for permanent waving or - straightening Hair lacquers - - Other: Hair creams Other Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages Dentifrices Yarn used to clean between the teeth (dental floss) Other

149 143 Description 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties Pre-shave, shaving or after-shave preparations Personal deodorants and antiperspirants Perfumed bath salts and other bath - preparations - Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: - - Agarbatti and other odoriferous preparations which operate by burning: Odoriferous preparations used during - religious rites Other Other - - Other: Animal toilet preparations Other - Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster Notes This Chapter does not cover: a (a) Edible mixtures or preparations of animal or vegetable fats or 1517 oils of a kind used as mould release preparations (heading 1517); b (b) Separate chemically defined compounds; or c (c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307) For the purposes of heading 3401, the expression soap applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 3405 as scouring powders and similar preparations.

150 For the purposes of heading 3402, organic surface-active agents are % products which when mixed with water at a concentration of 0.5% at 1 20 o C and left to stand for one hour at the same temperature: a (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and b 4.5 X 10-2 N/m (b) reduce the surface tension of water to 4.5 x 10-2 N/m dyne/cm (45 dyne/cm) or less In heading 3403 the expression petroleum oils and oils obtained from 2 bituminous minerals applies to the products defined in Note 2 to Chapter In heading 3404, subject to the exclusions provided below, the expression artificial waxes and prepared waxes applies only to: a (a) Chemically produced organic products of a waxy character, whether or not water-soluble; b (b) Products obtained by mixing different waxes; c (c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials The heading does not apply to: a (a) Products of heading 1516, 3402 or 3823, even if having a waxy character; b 1521 (b) Unmixed animal waxes or unmixed vegetable waxes, whether 着 or not refined or coloured of heading 1521; c 2712 (c) Mineral waxes or similar products of heading 2712, whether or 着 not intermixed or merely coloured; or d (d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.). Description 3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products) Other Soap in other forms

151 145 Description Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than 3401 those of heading Organic surface-active agents, whether or not put up for retail sale: Anionic Cationic Non-ionic Other - Preparations put up for retail sale: Synthetic detergents, powder Synthetic detergents, liquid Other synthetic detergents Liquid bleaches Other - Other: Synthetic detergents, powder Synthetic detergents, liquid Other synthetic detergents Liquid bleaches Other 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic 70% constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals - Containing petroleum oils or oils obtained from bituminous minerals: Preparations for the treatment of textile materials, leather, furskins or other materials Other - Other: Preparations for the treatment of textile materials, leather, furskins or other materials Other 3404 Artificial waxes and prepared waxes Of poly(oxyethylene)(ethylene glycol) - Other: Sealing wax Other

152 146 Description 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading Polishers, creams and similar preparations for footwear or leather Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork Polishes and similar preparations for coachwork, other than metal polishes Scouring pastes and powders and other scouring preparations - Other: Polishes, creams and similar preparations for metal Other Candles, tapers and the like Modelling pastes, including those put up for children s amusement; preparations known as dental wax or as dental impression compounds, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations 煅 for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) Chapter 35 酶 Albuminoidal substances; modified starches; glues; enzymes Notes This Chapter does not cover: a 2102 (a) Yeasts (heading 2102); b (b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30; c 酶 3202 (c) Enzymatic preparations for pre-tanning (heading 3202); d 酶 (d) Enzymatic soaking or washing preparations or other products of Chapter 34; e 3913 (e) Hardened proteins (heading 3913); or f (f) Gelatin products of the printing industry (Chapter 49) For the purposes of heading 3505, the term dextrins means starch 10% degradation products with a reducing sugar content, expressed as 10% dextrose on the dry substance, not exceeding 10%. Such products 1702 with a reducing sugar content exceeding 10% fall in heading 1702.

153 147 Description 3501 Casein, caseinates and other casein derivatives; casein glues Casein Other 3502 Albumins (including concentrates of two or more whey proteins, containing by weight 80% more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives - Egg albumin: Dried Other Milk albumin, including concentrates of two or more whey proteins Other Gelatin (including gelatin in rectangular (including square) sheets, whether or not 着 surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 腖 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches Dextrins and other modified starches Glues 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 1 - Other: Adhesives based on polymers of headings 3901 to 3913 or on rubber: 酰 Based on polyamide Based on epoxy resin Other Other

154 148 Description 3507 酶 Enzymes; prepared enzymes not elsewhere 酶 specified or included 酶 - Rennet and concentrates thereof Other Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Notes This Chapter does not cover separate chemically defined compounds 2a b other than those described in Note 2(a) or (b) below The expression articles of combustible materials in heading 3606 applies only to: a (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form; b (b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity 300 not exceeding 300 cm 3 ; and c (c) Resin torches, firelighters and the like. Description Propellent powders Prepared explosives, other than propellent powders 3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators Safety fuses; detonating fuses Other 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles Fireworks Other Matches, other than pyrotechnic articles of heading 3604

155 149 Description 3606 Ferro-cerium and other pyrophoric alloys in 2 all forms; articles of combustible materials as specified in Note 2 to this Chapter Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not 300 exceeding 300 cm 3 - Other: Ferro-cerium and other pyrophoric alloys in all forms Lighter flints Other Chapter 37 Photographic or cinematographic goods Notes This Chapter does not cover waste or scrap In this Chapter the word photographic relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces. Description 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs For X-ray MTK Instant print film Other plates and film, with any side exceeding mm - Other: For colour photography (polychrome) Other Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed For X-ray MTK - Other film, without perforations, of a width 105 not exceeding 105 mm: For colour photography (polychrome) NMB - - Other, with silver halide emulsion: Microfilm MTR

156 150 Description Other NMB Other NMB - Other film, without perforations, of a width 105 exceeding 105 mm: Of a width exceeding 610 mm and of a NMB 200 length exceeding 200 m, for colour photography (polychrome) Of a width exceeding 610 mm and of a NMB 200 length exceeding 200 m, other than for colour photography Of a width exceeding 610 mm and of a NMB 200 length not exceeding 200 m Of a width exceeding 105 mm but not NMB 610 exceeding 610 mm - Other film, for colour photography (polychrome): Of a width not exceeding 16 mm and of a MTR 14 length not exceeding 14 m Of a width not exceeding 16 mm and of a MTR 14 length exceeding 14 m Of a width exceeding 16 mm but not NMB 35 exceeding 35 mm and of a length not 30 exceeding 30 m, for slides Of a width exceeding 16 mm but not 35 exceeding 35 mm and of a length not 30 exceeding 30 m, other than for slides: Of a width 35 mm and of a length not NMB 2 exceeding 2 m Other NMB Of a width exceeding 16 mm but not NMB 35 exceeding 35 mm and of a length exceeding m Of a width exceeding 35 mm MTR - Other: Of a width not exceeding 16 mm MTR Of a width exceeding 16 mm but not NMB 35 exceeding 35 mm and of a length not 30 exceeding 30 m Of a width exceeding 16 mm but not NMB 35 exceeding 35 mm and of a length exceeding m Of a width exceeding 35 mm MTR 3703 Photographic paper, paperboard and textiles, sensitised, unexposed In rolls of a width exceeding 610 mm: For colour photography (polychrome) Other - Other, for colour photography (polychrome): Photographic paper and paperboard Other Other

157 151 Description 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed Cinematographic film MTR Other 3705 Photographic plates and film, exposed and developed, other than cinematographic film For offset reproduction Other 3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track 35 - Of a width of 35 mm or more: For educational use only KMT Other, sound track KMT Other KMT For educational use only KMT Other KMT 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use Sensitising emulsions For developing photographic film and photographs For photo-copying apparatus Other Chapter 38 Miscellaneous chemical products Notes This Chapter does not cover: a (a) Separate chemically defined elements or compounds with the exception of the following: (1) Artificial graphite (heading 3801); (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808; 3 (3) Products put up as charges for fire-extinguishers or put 3813 up in fire-extinguishing grenades (heading 3813); 4 2 (4) Certified reference materials specified in Note 2 below; 5 3a 3c (5) Products specified in Note 3(a) or 3(c) below;

158 152 b (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human 2106 foodstuffs (generally heading 2106); c (c) Slag, ash and residues (including sludges, other than sewage a 3 sludge), containing metals, arsenic or their mixtures and b meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (heading 2620); d (d) Medicaments (heading 3003 or 3004); or e (e) Spent catalysts of a kind used for the extraction of base metals 2620 or for the manufacture of chemical compounds of base metals 7112 (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). 2. A (A) For the purpose of heading 3822, the expression certified reference materials means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating of referencing purposes. B (B) With the exception of the products of Chapter 28 or 29, for the 3822 classification of certified reference materials, heading 3822 shall take precedence over any other heading in the Nomenclature includes the following goods which are not to be classified in any other heading of the Nomenclature: a (a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of 2.5 the alkali or alkaline-earth metals; b (b) Fusel oil; Dippel s oil; c (c) Ink removers put up in packings for retail sale; d (d) Stencil correctors and other correcting fluids put up in packings for retail sale; and e (e) Ceramic firing testers, fusible (for example, Seger cones) Throughout the Nomenclature, municipal waste means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term municipal waste, however, does not cover: a (a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textile, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature; b (b) Industrial waste; c 4k (c) Waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or d 6a (d) Clinical waste, as defined in Note 6(a) below For the purpose of heading 3825, sewage sludge means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertilizer is excluded (Chapter 31).

159 For the purposes of heading 3825, the expression other wastes applied to: a (a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes); b (b) Waste organic solvents; c (c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and d (d) Other wastes from chemical or allied industries. The expression other wastes does not, however, cover wastes which contain mainly petroleum oils or oils obtained from 2710 bituminous minerals (heading 2710). Subheading Notes Subheading covers only goods of heading 3808, containing (ISO) 蟎 one or more of the following substances : aldrin (ISO); binapacryl (ISO) (ISO)( ) (ISO) (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO) 蟎 脒 (ISO) 蟎 (ISO) (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl) ethane); (ISO) ( (INN), 1,1,1- -2, 2- dieldrin (ISO, INN); dinoseb (ISO), its salts or its esters; ethylene ( ) ) (ISO,INN) dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (ISO) 1,2- (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); 1,2- (ISO) 酰 (ISO) hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO) (ISO)1,2,3,4,5,6- (ISO)), including lindane (ISO, INN); mercury compounds; (HCH (ISO)) (ISO,IN) methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene (ISO) (ISO) ( oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) ) (ISO) (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters. (ISO) (ISO)2,4,5-(ISO) For the purposes of subheadings and , waste organic solvents are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents. Description 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures Artificial graphite Colloidal or semi-colloidal graphite Carbonaceous pastes for electrodes and similar pastes for furnace linings Other 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black Activated carbon Other Tall oil, whether or not refined

160 154 Description Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading Gum, wood or sulphate turpentine and other 萜 terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent - 萜 Gum, wood or sulphate turpentine oils LTR Other LTR 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums Rosin and resin acids Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts Ester gums Other 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch Wood tar; wood tar oils; wood creosote; wood naphtha Other 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) Goods specified in Subheading Note 1 to this Chapter - Other: - - Insecticides: Mosquito smudges, put up for retail sale Larvicidal oil, put up for retail sale Other, aerosol-type, put up for retail sale Other, put up for retail sale Other Fungicides - - Herbicides, anti-sprouting products and plant-growth regulators: Weed killers and herbicides

161 155 Description Other Disinfectants Other 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included With a basis of amylaceous substances - Other: Of a kind used in the textile or like industries Of a kind used in the paper or like industries Of a kind used in the leather or like industries 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials Other 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils - Anti-knock preparations: Based on lead compounds Other - Additives for lubricating oils: Containing petroleum oils or oils obtained from bituminous minerals Other Other 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics Prepared rubber accelerators Compound plasticisers for rubber or plastics - Anti-oxidising preparations and other compound stabilisers for rubber or plastics: Rubber antioxidants Other

162 156 Description 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades NAF S-III NAF S-III Other 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers Thinners Other 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included - Supported catalysts: With nickel or nickel compounds as the active substance With precious metal or precious metal compounds as the active substance Other Other Refractory cements, mortars, concretes and similar compositions, other than products of 3801 heading Mixed alkylbenzenes and mixed 萘 2707 alkylnaphthalenes, other than those of 2902 heading 2707 or Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by 70% weight of petroleum oils or oils obtained from bituminous minerals Anti-freezing preparations and prepared de-icing fluids Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 3822 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials On a backing Other

163 157 Description 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols - Industrial monocarboxylic fatty acids; acid oils from refining: Stearic acid Oleic acid Tall oil fatty acids Other Industrial fatty alcohols 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included Prepared binders for foundry moulds or cores Non-agglomerated metal carbides mixed together or with metallic binders Prepared additives for cements, mortars or concretes Non-refractory mortars and concretes Sorbitol other than that of subheading Mixtures containing halogenated derivatives of methane, ethane or propane: Containing chlorofluorocarbons (CFCs), (CFCs) whether or not containing hydrochlorofluorocarbons (HCFCs), (HCFCs) perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) (PFCs) (HFCs) Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes Containing hydrobromofluorocarbons (HBFCs) (HBFCs) Containing hydrochlorofluorocarbons (HCFCs) (HCFCs), whether or not containing (PFCs) perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) (HFCs) (CFCs) Containing carbon tetrachloride Containing 1,1,1-trichloroethane (methyl chloroform) ) - - Containing bromomethane (methyl bromide) or bromochloromethane

164 158 Description Containing perfluorocarbons (PFCs) or (PFCs) hydrofluorocarbons (HFCs), but not (HFCs ) containing chlorofluorocarbons (CFCs) or (CFCs) hydrochlorofluorocarbons (HCFCs) (HCFCs) Other - Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs) (PBBs), polychlorinated biphenyls (PCBs), (PCBs) polychlorinated terphenyls (PCTs) or tris (2,3-dibromopropyl) phosphate: (PCTs) 2, Containing oxirane (ethylene oxide) Containing polychlorinated biphenyls (PCBs) (PCTs) (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) (PBBs) ,3-- - Containing tris(2,3-dibromopropyl) - phosphate - Other: Chloroparaffins Mixed polyethylene glycols Ammoniacal gas liquors and oxide produced in coal gas purification O Mixtures consisting mainly of O-alkyl ( C10 C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluoridates O Mixtures consisting mainly of O-alkyl ( C10 C10, including cycloalkyl) N, N-dialkyl N, N- (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates S Mixtures consisting mainly of [S-2-dialkyl (methyl, ethyl, n-propyl or isopropyl) amino ethyl] hydrogen alkyl (methyl, ethyl, n-propyl or sopropyl) phosphonothioates and their O-alkyl ( C10, including cycloalkyl) esters; mixtures consisting mainly of alkylated or O- protonated salts thereof C Mixtures consisting mainly of alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyldifluorides 酰

165 159 Description O Mixtures consisting mainly of [O-2-dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethyl] hydrogen alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonites and their O-alkyl ( C10, including cycloalkyl) esters; mixtures consisting mainly of alkylated or O- C10 protonated salts thereof N,N Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidic dihalides 酰 Mixtures consisting mainly of dialkyl (methyl, ethyl, n-propyl or isopropyl) N, N-dialkyl (methyl, ethyl, n-propyl or N,N- isopropyl) phosphoramidates 酰 N,N Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl) 2-chloroethylamines or their 2- protonated salts N,N Mixtures consisting mainly of N, N-dimethyl-2-aminoethanol or N, N-diethyl-2-aminoethanol or their -2- protonated salts Other mixtures consisting mainly of N, N,N- N-dialkyl (methyl, ethyl, n-propyl or isopropyl) -2-aminoethanols or their -2- protonated salts N,N Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethane-2-thiols or their protonated salts Other mixtures consisting mainly of chemicals containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms Fusel oil Ink removers, stencil correctors and the like Carburetant

166 160 Description Polymethane polyphenyl Isocyanate MDI (polymeric MDI) Other 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; 6 other wastes specified in Note 6 to this Chapter Municipal waste Sewage sludge Clinical waste - Waste organic solvents: Halogenated Other Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids - Other wastes from chemical or allied industries: Mainly containing organic constituents Other Other

167 161 SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: a (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; b (b) presented together; and c (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. Chapter 39 Plastics and articles thereof Notes Throughout the Nomenclature the expression plastics means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to plastics also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI This Chapter does not cover: a (a) Lubricating preparations of heading 2710 or 3403; b (b) Waxes of heading 2712 or 3404; c (c) Separate chemically defined organic compounds (Chapter 29); d 3001 (d) Heparin or its salts (heading 3001); e 3901 (e) Solutions (other than collodions) consisting of any of the 3913 products specified in headings 3901 to 3913 in volatile organic 50% solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212; f 3402 (f) Organic surface-active agents or preparations of heading 3402; g 3806 (g) Run gums or ester gums (heading 3806);

168 162 h (h) Prepared additives for mineral oils (including gasoline) or for 3811 other liquids used for the same purposes as mineral oils ; (heading 3811); ij (ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819); 3819 k (k) Diagnostic or laboratory reagents on a backing of plastics 3822 (heading 3822); l (l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; m (m) Saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202; n (n) Plaits, wickerwork or other articles of Chapter 46; o 4814 (o) Wall coverings of heading 4814; p (p) Goods of Section XI (textiles and textile articles); q (q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof); r 7117 (r) Imitation jewellery of heading 7117; s (s) Articles of Section XVI (machines and mechanical or electrical appliances); t (t) Parts of aircraft or vehicles of Section XVII; u (u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); v (v) Articles of Chapter 91 (for example, clock or watch cases); w (w) Articles of Chapter 92 (for example, musical instruments or parts thereof); x (x) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); y (y) Articles of Chapter 95 (for example, toys, games, sports requisites); or z (z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils) s 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: a (a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300 o C, after conversion to millibars when a 60% reduced-pressure distillation method is used (headings and 3902); b 茚 (b) Resins, not highly polymerised, of the coumarone-indene type 3911 (heading 3911); c 5 (c) Other synthetic polymers with an average of at least 5 monomer units; d 3910 (d) Silicones (heading 3910); e 3909(e) Resols (heading 3909) and other prepolymers The expression copolymers covers all polymers in which no single 95% monomer unit contributes 95% or more by weight to the total polymer content.

169 163 For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers In headings 3901 to 3914, the expression primary forms applies only to the following forms: a (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; b (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914) For the purposes of heading 3917, the expression tubes, pipes and hoses means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes For the purposes of heading 3918, the expression wall or ceiling 45 coverings of plastics applies to products in rolls, of a width not less 着 than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, 着 coloured, design-printed or otherwise decorated In headings 3920 and 3921, the expression plates, sheets, film, foil and strip applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use) applies only to the following articles, not being II products covered by any of the earlier headings of sub-chapter II: a (a) Reservoirs, tanks (including septic tanks), vats and similar 300 containers, of a capacity exceeding 300 l; b (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; c (c) Gutters and fittings therefor; d (d) Doors, windows and their frames and thresholds for doors;

170 164 e (e) Balconies, balustrades, fencing, gates and similar barriers; f (f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; g (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; h (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and ij (ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of 鈎 buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading Note Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions : a (a) Where there is a subheading named Other in the same series: (1) The designation in a subheading of a polymer by the 酰 prefix poly (for example, polyethylene and 6,6 polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content. 95% (2) The copolymers named in subheadings , , and are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content. 95% (3) Chemically modified polymers are to be classified in the subheading named Other, provided that the chemically modified polymers are not more specifically covered by another subheading. 1 2 (4) Polymers not meeting (1), (2) or (3) above, are to be 3classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared. b (b) Where there is no subheading named Other in the same series: 1 2 (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

171 For the purposes of subheading , the term plasticisers includes secondary plasticisers. Description I. I. PRIMARY FORMS 3901 Polymers of ethylene, in primary forms Polyethylene having a specific gravity of less than Polyethylene having a specific gravity of 0.94 or more Ethylene-vinyl acetate copolymers Other 3902 Polymers of propylene or of other olefins, in primary forms Polypropylene Polyisobutylene - Propylene copolymers: Ethylene-propylene copolymers Other Other 3903 Polymers of styrene, in primary forms - Polystyrene: Expansible Other 腈 SAN - Styrene-acrylonitrile (SAN) copolymers 腈 - Acrylonitrile-butadiene-styrene (ABS) copolymers ABS Other 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms Poly(vinyl chloride), not mixed with any other substances - Other poly (vinyl chloride): Non-plasticised Plasticised - Vinyl chloride-vinyl acetate copolymers: Resins In aqueous dispersion Other Other vinyl chloride copolymers Vinylidene chloride polymers - Fluoro-polymers: Polytetrafluoroethylene Other Other 3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - Poly(vinyl acetate): In aqueous dispersion

172 166 Description Other - Vinyl acetate copolymers: In aqueous dispersion Other Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups - Other: Copolymers Other 3906 Acrylic polymers in primary forms - Poly(methyl methacrylate): Moulding and extrusion compounds Other - Other: 酰 Polyacrylamide Other moulding and extrusion compounds Other 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms Polyacetals Other polyethers Epoxide resins Polycarbonates Alkyd resins Poly(ethylene terephthalate) Poly(lactic acid) - Other polyesters: Unsaturated Other 3908 酰 Polyamides in primary forms 酰 ,6-6,9-6,10-6,12 - Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6, 酰 -6, Polyamide -6,6, in the form of slices or chips Other, in the form of slices or chips Other Other 3909 Amino-resins, phenolic resins and polyurethanes, in primary forms Urea resins; thiourea resins Melamine resins - Other amino-resins: Urea-formaldehyde Melamine-formaldehyde Other - Phenolic resins: Phenol-formaldehyde Other Polyurethanes Silicones in primary forms

173 167 Description 3911 Petroleum resins, coumarone-indene resins, 茚 萜 polyterpenes, polysulphides, polysulphones 碸 and other products specified in Note 3 to this 3 Chapter, not elsewhere specified or included, in primary forms 茚 - Petroleum resins, coumarone, indene or 茚 coumarone-indene resins and polyterpenes 萜 Other 3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms - Cellulose acetates: Non-plasticised Plasticised Cellulose nitrates (including collodions) - Cellulose ethers: Carboxymethylcellulose and its salts - - Other: Methyl cellulose Other - Other: Regenerated cellulose Other 3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms Alginic acid, its salts and esters - Other: Chlorinated rubber Other chemical derivatives of natural rubber Hardened proteins Other Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms II. II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES 3915 Waste, parings and scrap, of plastics Of polymers of ethylene Of polymers of styrene Of polymers of vinyl chloride - Of other plastics: Of polymers of propylene Of poly(ethylene terephthalate) Other

174 168 Description Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics Of polymers of ethylene Of polymers of vinyl chloride - Of other plastics: Of polymers of acrylic Other 3917 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics Artificial guts (sausage casings) of hardened protein or of cellulosic materials - Tubes, pipes and hoses, rigid: Of polymers of ethylene Of polymers of propylene Of polymers of vinyl chloride - - Of other plastics: Of polymers of acrylic Other - Other tubes, pipes and hoses: - - Flexible tubes, pipes and hoses, having a 27.6 minimum burst pressure of 27.6 MPa: Of polymers of propylene Of polymers of vinyl chloride Of polymers of acrylic Other - - Other, not reinforced or otherwise combined with other materials, without fittings: Of polymers of propylene Of polymers of vinyl chloride Of polymers of acrylic Other - - Other, not reinforced or otherwise combined with other materials, with fittings: Of polymers of propylene Of polymers of vinyl chloride Of polymers of acrylic Other - - Other: Of polymers of propylene Of polymers of vinyl chloride Of polymers of acrylic Other Fittings 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; 9 wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter Of polymers of vinyl chloride

175 169 Description - Of other plastics: Wall or ceiling coverings Other 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls In rolls of a width not exceeding 20 cm - Other: Encapsulant reflective film Other 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials - Of polymers of ethylene: Battery separator Other - Of polymers of propylene: Battery separator Other Of polymers of styrene - Of polymers of vinyl chloride: Containing by weight not less than 6% of 6 plasticisers Other - Of acrylic polymers: - - Of poly(methyl methacrylate): Sheets Other - - Other: Sheets Other - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of polycarbonates Of poly(ethylene terephthalate) Of unsaturated polyesters Of other polyesters - Of cellulose or its chemical derivatives: - - Of regenerated cellulose: Unconverted Other Of cellulose acetate Of other cellulose derivatives - Of other plastics: Of poly(vinyl butyral) 酰 - - Of polyamides Of amino-resins Of phenolic resins - - Of other plastics: Polyurethane Ethylene-vinyl acetate Of polytetrafluoroethylene Other

176 170 Description 3921 Other plates, sheets, film, foil and strip, of plastics - Cellular: Of polymers of styrene - - Of polymers of vinyl chloride: Combined with textile fabrics Other - - Of polyurethanes: Combined with textile fabrics Other Of regenerated cellulose Of other plastics Plates and sheets of polyethylene with glass fibres Plates, sheets and coils of poly-isobutylene with man-made felt Other 3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics Baths, shower-baths, sinks and wash-basins NMB Lavatory seats and covers NMB Other NMB 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics Boxes, cases, crates and similar articles - - Sacks and bags (including cones): - - Of polymers of ethylene: Packing bags Other Of other plastics 壜 - Carboys, bottles, flasks and similar articles Spools, cops, bobbins and similar supports Stoppers, lids, caps and other closures Other Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics Tableware and kitchenware Other

177 171 Description 3925 Builders ware of plastics, not elsewhere specified or included Reservoirs, tanks, vats and similar containers, - of a capacity exceeding 300 l Doors, windows and their frames and - thresholds for doors Shutters, blinds (including Venetian blinds) - and similar articles and parts thereof Other Other articles of plastics and articles of other 3914 materials of headings 3901 to Office or school supplies - - Articles of apparel and clothing accessories (including gloves, mittens and mitts): Garments, men s and boys NMB Garments, women s and girls NMB Garments, babies NMB Gloves, mittens and mitts Belts for apparel NMB Clothing accessories Fittings for furniture, coachwork or the like Statuettes and other ornamental articles NMB - Other: Of a kind used in machines or instruments Other Chapter 40 Rubber and articles thereof Notes Except where the context otherwise requires, throughout the Nomenclature the expression rubber means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed This Chapter does not cover: a (a) Goods of Section XI (textiles and textile articles); b (b) Footwear or parts thereof of Chapter 64; c (c) Headgear or parts thereof (including bathing caps) of Chapter 65; d (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

178 172 e (e) Articles of Chapter 90, 92, 94 or 96; or f (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013) In headings 4001 to 4003 and 4005, the expression primary forms applies only to the following forms: a (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); b (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms In Note 1 to this Chapter and in heading 4002, the expression synthetic rubber applies to: a (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 3 18 o C and 29 o C, will not break on being extended to three times their original length and will return, after being extended 2 5 to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, 5B ii iii may be added; the presence of substances as provided for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; b TM (b) Thioplasts (TM); and c (c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers a provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5. A (A) s 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: i (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); ii 着 (ii) pigments or other colouring matter, other than those added solely for the purpose of identification; iii (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those B permitted under (B); B (B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or , as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: i (i) emulsifiers or anti-tack agents; ii (ii) small amounts of breakdown products of emulsifiers; iii (iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

179 For the purposes of heading 4004, the expression waste, parings and scrap means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons Thread wholly of vulcanised rubber, of which any cross-sectional 4008 dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber In headings 4001, 4002, 4003, 4005 and 4008, the expressions plates, sheets and strip apply only to plates, sheets and strip and to blocks or regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked In heading 4008 the expressions rods and profile shapes apply only to such products, whether or not cut to length or surface-worked but not otherwise worked. Description 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip Natural rubber latex, whether or not pre-vulcanised - Natural rubber in other forms: Smoked sheets Technically specified natural rubber TSNR (TSNR) Other Balata, gutta-percha, guayule, chicle and similar natural gums 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading with any product of this heading, in primary forms or in plates, sheets or strip SBR XSBR - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): - - Latex: XSBR Other - - Other: SBR, not worked, in primary forms

180 174 Description SBR, oil-filled, in primary forms SBR, thermo-plasticated, in primary forms SBR, oil-filled and thermo-plasticated, in primary forms Other, in primary forms Other BR - Butadiene rubber (BR) - Isobutene-isoprene (butyl) rubber (IIR); IIR halo-isobutene-isoprene rubber (CIIR or CIIR BIIR): BIIR Isobutene-isoprene (butyl) rubber (IIR) IIR Other - Chloroprene (chlorobutadiene) rubber (CR): CR Latex Other 腈 NBR - Acrylonitrile-butadiene rubber (NBR): Latex Other IR - Isoprene rubber (IR) Ethylene-propylene-non-conjugated diene EPDM rubber (EPDM) Mixtures of any product of heading 4001 with any product of this heading - Other: Latex - - Other: Synthetic rubber in primary forms Other synthetic rubber Other Reclaimed rubber in primary forms or in plates, sheets or strip Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip Compounded with carbon black or silica Solutions; dispersions other than those of subheading Other: Plates, sheets and strip Other 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber Camel-back strips for retreading rubber tyres Other

181 175 Description Vulcanised rubber thread and cord 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber - Of cellular rubber: Plates, sheets and strip Other - Of non-cellular rubber: Plates, sheets and strip Other 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) - Not reinforced or otherwise combined with other materials: Without fittings With fittings - Reinforced or otherwise combined only with metal: Without fittings With fittings - Reinforced or otherwise combined only with textile materials: Without fittings With fittings - Reinforced or otherwise combined only with other materials: Without fittings With fittings 4010 Conveyor or transmission belts or belting, of vulcanised rubber - Conveyor belts or belting: Reinforced only with metal Reinforced only with textile materials Other - Transmission belts or belting: Endless transmission belts of trapezoidal V V cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but 60 not exceeding 180 cm Endless transmission belts of trapezoidal V V cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding cm but not exceeding 180 cm Endless transmission belts of trapezoidal V V cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but 180 not exceeding 240 cm 240

182 176 Description Endless transmission belts of trapezoidal V V cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding cm but not exceeding 240 cm Endless synchronous belts, of an outside 60 circumference exceeding 60 cm but not 150 exceeding 150 cm Endless synchronous belts, of an outside 150 circumference exceeding 150 cm but not 198 exceeding 198 cm Other 4011 New pneumatic tyres, of rubber Of a kind used on motor cars (including NMB station wagons and racing cars) Of a kind used on buses or lorries NMB Of a kind used on aircraft NMB Of a kind used on motorcycles NMB Of a kind used on bicycles NMB - Other, having a herring-bone or similar tread: Of a kind used on agricultural or forestry NMB vehicles and machines Of a kind used on construction or industrial NMB handling vehicles and machines and having 61 a rim size not exceeding 61 cm Of a kind used on construction or industrial NMB handling vehicles and machines and having 61 a rim size exceeding 61 cm Other NMB - Other: Of a kind used on agricultural or forestry NMB vehicles and machines Of a kind used on construction or industrial NMB handling vehicles and machines and having 61 a rim size not exceeding 61 cm Of a kind used on construction or industrial NMB handling vehicles and machines and having 61 a rim size exceeding 61 cm Other NMB 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber - Retreaded tyres: Of a kind used on motor cars (including NMB station wagons and racing cars) Of a kind used on buses or lorries NMB Of a kind used on aircraft NMB Other NMB - Used pneumatic tyres: Of motor vehicles NMB Other NMB Other

183 177 Description 4013 Inner tubes, of rubber Of a kind used on motor cars (including NMB station wagons and racing cars), buses or lorries Of a kind used on bicycles NMB Other NMB 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber Sheath contraceptives Other 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber - Gloves, mittens and mitts: Surgical Other Other 4016 Other articles of vulcanised rubber other than hard rubber Of cellular rubber - Other: Floor coverings and mats Erasers - - Gaskets, washers and other seals: Of machines or instruments Other Boat or dock fenders, whether or not inflatable Other inflatable articles Other Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

184 178 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) Chapter 41 Raw hides and skins (other than furskins) and leather Notes This Chapter does not cover: a (a) Parings or similar waste, of raw hides or skins (heading 0511); 0511 b (b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or c (c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs. 䝎 峯 2. A (A) s 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be). B (B) For the purposes of headings 4104 to 4106, the term crust includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying Throughout the Nomenclature the expression composition leather means only substances of the kind referred to in heading Description 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split - Whole hides and skins, of a weight per skin 8 not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, 10 wet-salted or otherwise preserved: 16

185 179 Description Of bovine animals, undergone a reversible tanning process Of bovine animals, other Of equine animals Whole hides and skins, of a weight exceeding kg Other, including butts, bends and bellies 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter 1c With wool on - Without wool on: Pickled Other 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter 1 b 1c Of reptiles Of swine Other 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared - In the wet state (including wet-blue): - - Full grains, unsplit; grain splits: Of bovine (including buffalo) animals, in wet-blue state Of bovine (including buffalo) animals, other Of equine animals - - Other: Of bovine (including buffalo) animals, in wet-blue state Of bovine (including buffalo) animals, other Of equine animals - In the dry state (crust): Full grains, unsplit; grain splits - - Other: For machinery belting

186 180 Description Other 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared In the wet state (including wet-blue) In the dry state (crust) 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared - Of goats or kids: In the wet state (including wet-blue) In the dry state (crust) - Of swine: In the wet state (including wet-blue) In the dry state (crust) Of reptiles - Other: In the wet state (including wet-blue) In the dry state (crust) 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading Whole hides and skins: - - Full grains, unsplit: Of bovine (including buffalo) animals Of equine animals - - Grain splits: Of bovine (including buffalo) animals Of equine animals - - Other: For machinery belting Other - Other, including sides: Full grains, unsplit Grain splits - - Other: For machinery belting Other Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading

187 181 Description 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading Of goats or kids Of swine Of reptiles Other 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather Chamois (including combination chamois) leather Patent leather and patent laminated leather; metallised leather 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Notes This Chapter does not cover: a (a) Sterile surgical catgut or similar sterile suture materials 3006 (heading 3006); b (b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except 4303 as mere trimming (heading 4303 or 4304); 4304 c 5608 (c) Made up articles of netting (heading 5608); d (d) Articles of Chapter 64; e (e) Headgear or parts thereof of Chapter 65; f 6602 (f) Whips, riding-crops or other articles of heading 6602; g (g) Cuff-links, bracelets or other imitation jewellery (heading );

188 182 h (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV); ij (ij) Strings, skins for drums or the like, or other parts of musical 9209 instruments (heading 9209); k (k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); l (l) Articles of Chapter 95 (for example, toys, games, sports requisites); or m 9606 (m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading A (A) In addition to the provisions of Note 1 above, heading 4202 does not cover: a b (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use 3923 (heading 3923); 4602 (b) Articles of plaiting materials (heading 4602). B (B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter For the purposes of heading 4203, the expression articles of apparel and clothing accessories applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113) Description Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 4202 Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper

189 183 Description - Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels and similar containers: - - With outer surface of leather, of composition leather or of patent leather: School satchels NMB Brief-cases and executive-cases NMB Trunks, suit-cases, vanity-cases, and NMB similar containers - - With outer surface of plastics or of textile materials: School satchels, with outer surface of NMB plastics Brief-cases and executive-cases, with NMB outer surface of plastics Trunks, suit-cases, vanity-cases and NMB similar containers, with outer surface of plastics School satchels, with outer surface of NMB textile materials Brief-cases and executive-cases, with NMB outer surface of textile materials Trunks, suit-cases, vanity-cases and NMB similar containers, with outer surface of textile materials - - Other: School satchels NMB Brief-cases and executive-cases NMB Trunks, suit-cases, vanity-cases and NMB similar containers - Handbags, whether or not with shoulder strap, including those without handle: With outer surface of leather, of NMB composition leather or of patent leather - - With outer surface of plastic sheeting or of textile materials: With outer surface of plastic sheeting NMB With outer surface of textile materials NMB - - Other: Beaded NMB Other NMB - Articles of a kind normally carried in the pocket or in the handbag: With outer surface of leather, of NMB composition leather or of patent leather - - With outer surface of plastic sheeting or of textile materials: With outer surface of plastic sheeting NMB With outer surface of textile materials NMB - - Other: Beaded NMB Other NMB - Other: - - With outer surface of leather, of composition leather or of patent leather: Travelling-bags NMB Shopping-bags, haversacks, rucksacks and NMB toilet bags

190 184 Description Sports bags NMB Other NMB - - With outer surface of plastic sheeting or of textile materials: Travelling-bags, with outer surface of NMB plastic sheeting Shopping-bags, haversacks, rucksacks and NMB toilet bags, with outer surface of plastic sheeting Sports bags, with outer surface of plastic NMB sheeting Other, with outer surface of plastic NMB sheeting Travelling-bags, with outer surface of NMB textile materials Shopping-bags, haversacks, rucksacks and NMB toilet bags, with outer surface of textile materials Sports bags, with outer surface of textile NMB materials Other, with outer surface of textile NMB materials - - Other: Travelling-bags NMB Shopping-bags, haversacks, rucksacks and NMB toilet bags Sports bags NMB Other NMB 4203 Articles of apparel and clothing accessories, of leather or of composition leather - Articles of apparel: Coats and jackets Other - Gloves, mittens and mitts: - - Specially designed for use in sports: Wholly of leather or of composition leather Partly of leather and partly of textile materials - - Other: Working gloves, wholly of leather or of composition leather Other, wholly of leather or of composition leather Working gloves, partly of leather and partly of textile materials Other, partly of leather and partly of textile materials - Belts and bandoliers: Belts Bandoliers Other clothing accessories

191 185 Description 4205 Other articles of leather or of composition leather Seat covers Other Articles of gut (other than silk-worm gut), of goldbeater s skin, of bladders or of tendons Chapter 43 Furskins and artificial fur; manufactures thereof Notes Throughout the Nomenclature references to furskins, other than to 4301 raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on This Chapter does not cover: a (a) Birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701); b (b) Raw hides or skins, with the hair or wool on, of Chapter 41 1c (see Note 1(c) to that Chapter); c (c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 4203); 4203 d (d) Articles of Chapter 64; e (e) Headgear or parts thereof of Chapter 65; or f (f) Articles of Chapter 95 (for example, toys, games, sports requisites) includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be Throughout the Nomenclature the expression artificial fur means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

192 186 Description 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers use), other than raw hides and skins of heading 4101, 4102 or Of mink, whole, with or without head, tail or paws Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws Of fox, whole, with or without head, tail or paws - Other furskins, whole, with or without head, tail or paws: Of rabbit or hare Of seal Other - Heads, tails, paws and other pieces or cuttings, suitable for furriers use: Weasel tails Other 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading Whole skins, with or without head, tail or paws, not assembled: Of mink - - Other: Of grey squirrel, ermine, other marten, fox, otter, marmot and lynx Of rabbit or hare Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb Other Heads, tails, paws and other pieces or cuttings, not assembled - Whole skins and pieces or cuttings thereof, assembled: Of grey squirrel, ermine, other marten, fox, otter, marmot and lynx Other

193 187 Description 4303 Articles of apparel, clothing accessories and other articles of furskin - Articles of apparel and clothing accessories: Coats and jackets, of mink skins NMB Coats and jackets, of rabbit or hare NMB furskins Coats and jackets, of fox furskins NMB Coats and jackets, of other furskins NMB Stoles, shawls and the like, of mink skins NMB Stoles, shawls and the like, of rabbit or NMB hare furskins Stoles, shawls and the like, of fox furskins NMB Stoles, shawls and the like, of other NMB furskins Parts Other NMB Other NMB 4304 Artificial fur and articles thereof Artificial fur Articles of artificial fur

194 188 SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK Chapter 44 Wood and articles of wood; wood charcoal Notes This Chapter does not cover: a (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for 1211 insecticidal, fungicidal or similar purposes (heading 1211); b (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn 1401 lengthwise or cut to length (heading 1401); c (c) Wood, in chips, in shavings, ground or powdered, of a kind 1404 used primarily in dyeing or in tanning (heading 1404); d 3802 (d) Activated charcoal (heading 3802); e 4202 (e) Articles of heading 4202; f (f) Goods of Chapter 46; g (g) Footwear or parts thereof of Chapter 64; h (h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); ij 6808 (ij) Goods of heading 6808; k 7117 (k) Imitation jewellery of heading 7117; l (l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights wares); m (m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); n 9305 (n) Parts of firearms (heading 9305); o (o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); p (p) Articles of Chapter 95 (for example, toys, games, sports requisites); q (q) Articles of Chapter 96 (for example, smoking pipes and parts 9603 thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 9603; or r (r) Articles of Chapter 97 (for example, works of art) In this Chapter, the expression densified wood means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies s 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood Products of heading 4410, 4411 or 4412 may be worked to form the 4409 shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

195 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter Subject to Note 1 above and except where the context otherwise requires, any reference to wood in a heading of this Chapter applies also to bamboos and other materials of a woody nature. 189 Subheading Note For the purposes of subheadings to , to , to and , the expression tropical wood means one of the following types of wood: Abura, Acajou d Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makoré, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti. Description 4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms - Wood in chips or particles: Coniferous Non-coniferous

196 190 Description Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated Of bamboo Other 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared 着 - Treated with paint, stains, creosote or other MTQ preservatives Other, coniferous MTQ 1 - Other, of tropical wood specified in Subheading Note 1 to this Chapter: Dark Red Meranti, Light Red Meranti and MTQ Meranti Bakau Other MTQ - Other: Of oak (Quercus spp.) MTQ Of beech (Fagus spp.) MTQ Other MTQ 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like Coniferous Non-coniferous Wood wool; wood flour 4406 Railway or tramway sleepers (cross-ties) of wood Not impregnated MTQ Other MTQ 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or 6 end-jointed, of a thickness exceeding 6 mm Coniferous MTQ 1 - Of tropical wood specified in Subheading Note 1 to this Chapter: Mahogany (Swietenia spp.) MTQ Virola, Imbuia and Balsa MTQ

197 191 Description Dark Red Meranti, Light Red Meranti and MTQ Meranti Bakau White Lauan, White Meranti, White Seraya, MTQ Yellow Meranti and Alan Sapelli MTQ Iroko MTQ Other MTQ - Other: Of oak (Quercus spp.) MTQ Of beech (Fagus spp.) MTQ Of maple (Acer spp.) MTQ Of cherry (Prunus spp.) MTQ Of ash (Fraxinus spp.) MTQ Other MTQ 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm Coniferous 1 - Of tropical wood specified in Subheading Note 1 to this Chapter: Dark Red Meranti, Light Red Meranti and Meranti Bakau Other Other 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed - Coniferous: Beadings and mouldings (including moulded skirtings and other moulded boards) Other - Non-coniferous: - - Of bamboo: Beadings and mouldings (including moulded skirtings and other moulded boards) Other

198 192 Description - - Other Beadings and mouldings (including moulded skirtings and other moulded boards) Other 4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - Of wood: Particle board Oriented strand board (OSB) Other Other 4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances (MDF) - Medium density fibreboard (MDF): Of a thickness not exceeding 5 mm Of a thickness exceeding 5 mm but not 9 exceeding 9 mm Of a thickness exceeding 9 mm - Other: Of a density exceeding 0.8 g/cm Of a density exceeding 0.5 g/cm 3 but not exceeding 0.8 g/cm Of a density not exceeding 0.5 g/cm Plywood, veneered panels and similar laminated wood Of bamboo MTK - Other plywood, consisting solely of sheets of ( ) wood (other than bamboo), each ply not 6 exceeding 6 mm thickness: With at least one outer ply of tropical wood MTK 1 specified in Subheading Note 1 to this Chapter Other, with at least one outer ply of MTK non-coniferous wood Other MTK - Other: Blockboard, laminboard and battenboard MTK Other MTK Densified wood, in blocks, plates, strips or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects

199 193 Description 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood Cases, boxes, crates, drums and similar packings; cable-drums Pallets, box pallets and other load boards; pallet collars Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood, including staves Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood NMB NMB 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes Windows, French-windows and their frames Doors and their frames and thresholds Shuttering for concrete constructional work Shingles and shakes Posts and beams - Assembled flooring panels: For mosaic floors Other, multilayer Other Other Tableware and kitchenware, of wood 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter Statuettes and other ornaments, of wood Other 4421 Other articles of wood Clothes hangers Other -

200 194 Chapter 45 Cork and articles of cork Note This Chapter does not cover: a (a) Footwear or parts of footwear of Chapter 64; b (b) Headgear or parts of headgear of Chapter 65; or c (c) Articles of Chapter 95 (for example, toys, games, sports requisites). Description 4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork Natural cork, raw or simply prepared Other Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers) 4503 Articles of natural cork Corks and stoppers Other Agglomerated cork (with or without a binding substance) and articles of agglomerated cork Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs Other - Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Notes In this Chapter the expression plaiting materials means materials in 稭 a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

201 This Chapter does not cover: a 4814 (a) Wall coverings of heading 4814; b (b) Twine, cordage, ropes or cables, plaited or not (heading 5607); 5607 c (c) Footwear or headgear or parts thereof of Chapter 64 or 65; d (d) Vehicles or bodies for vehicles of basketware (Chapter 87); or e (e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings) For the purposes of heading 4601, the expression plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials. Description 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - Mats, matting and screens of vegetable materials: Of bamboo Of rattan Other - Other: Of bamboo Of rattan Of other vegetable materials Other 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting 4601 materials or made up from goods of heading 4601; articles of loofah - Of vegetable materials: Of bamboo Of rattan Other Other

202 196 SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard Note For the purposes of heading 4702, the expression chemical wood 20 18% NaOH pulp, dissolving grades means chemical wood pulp having by weight 1 an insoluble fraction of 92% or more for soda or sulphate wood pulp 92% or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 o C, and 88% for sulphite wood pulp an ash content that does not exceed 0.15% by 0.15% weight. Description Mechanical wood pulp Chemical wood pulp, dissolving grades 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades - Unbleached: Coniferous Non-coniferous - Semi-bleached or bleached: Coniferous Non-coniferous 4704 Chemical wood pulp, sulphite, other than dissolving grades - Unbleached: Coniferous Non-coniferous - Semi-bleached or bleached: Coniferous Non-coniferous Wood pulp obtained by a combination of mechanical and chemical pulping processes 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material Cotton linters pulp Pulps of fibres derived from recovered (waste and scrap) paper or paperboard Other, of bamboo - Other: Mechanical Chemical

203 197 Description Semi-chemical 4707 Recovered (waste and scrap) paper or paperboard Unbleached kraft paper or paperboard or corrugated paper or paperboard Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the 着 mass Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) Other, including unsorted waste and scrap Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard Notes For the purposes of this Chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective of thickness or weight per m 2 ) This Chapter does not cover: a (a) Articles of Chapter 30; b 3212 (b) Stamping foils of heading 3212; c (c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); d (d) Paper or cellulose wadding impregnated, coated or covered 3401 with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405); 3405 e (e) Sensitised paper or paperboard of headings 3701 to 3704; f (f) Paper impregnated with diagnostic or laboratory reagents 3822 (heading 3822); g (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or 4814 articles of such materials, other than wall coverings of heading 4814 (Chapter 39); h 4202 (h) Articles of heading 4202 (for example, travel goods); ij (ij) Articles of Chapter 46 (manufactures of plaiting material); k (k) Paper yarn or textile articles of paper yarn (Section XI); l (l) Articles of Chapter 64 or Chapter 65; m 6805(m) Abrasive paper or paperboard (heading 6805) or paper or 6814 paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

204 198 n (n) Metal foil backed with paper or paperboard (generally Section XIV or XV); o 9209 (o) Articles of heading 9209; or p (p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons) Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or 着 surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these 4803 headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed In this Chapter the expression newsprint means uncoated paper of a 50% kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained 2.5 by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each 40 side exceeding 2.5 micrometres (microns), weighing not less than g/m 2 and not more than 65 g/m For the purposes of heading 4802, the expressions paper and paperboard, of a kind used for writing, printing or other graphic purposes and non perforated punch-cards and punch tape paper mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria: 150 For paper or paperboard weighing not more than 150 g/m 2 : a 10% (a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and weighing not more than 80 g/m 2, or 2. 着 2. coloured throughout the mass; or b 8% (b) containing more than 8% ash, and weighing not more than 80 g/m 2, or 2. 着 2. coloured throughout the mass; or c 3% 60% (c) containing more than 3% ash and having a brightness of 60% or more; or d 3% 8% (d) containing more than 3% but not more than 8% ash, having a 60% 2.5 / 2.5 kpa.m 2 /g brightness less than 60%, and a burst index equal to or less than 2.5 kpa.m 2 /g; or e 3% 60% (e) containing 3% ash or less, having a brightness of 60% or more 2.5 and a burst index equal to or less than 2.5 kpa.m 2 /g. / 2.5 kpa.m 2 /g 150 For paper or paperboard weighing more than 150 g/m 2 : a 着 (a) coloured throughout the mass; or b 60% (b) having a brightness of 60% or more, and a caliper of 225 micrometres (microns) or less, or a caliper more than 225 micrometres (microns) but not 3% more than 508 micrometres (microns) and an ash content more than 3%; or c 60% 254 (c) having a brightness of less than 60%, a caliper of 254 8% micrometres (microns) or less and an ash content of more than 8% does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

205 In this Chapter kraft paper and paperboard means paper and 80% paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes Except where the terms of the headings otherwise require, paper, 4811 paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature s 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: a 36 (a) in strips or rolls of a width exceeding 36 cm; or b (b) in rectangular (including square) sheets with one side 36 exceeding 36 cm and the other side exceeding 15 cm in the 15 unfolded state For the purposes of heading 4814, the expression wallpaper and similar wall coverings applies only to: a (a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration: i 着 (i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics; ii (ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; iii (iii) Coated or covered on the face side with plastics, the 着 layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or iv (iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; b (b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; c (c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both 4823 as floor coverings and as wall coverings, are to be classified in heading does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

206 200 Subheading Notes For the purposes of subheadings and , kraftliner means machine-finished or machine-glazed paper and paperboard, of 80% which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m 2 and having a minimum Mullen 115 bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. Weight Minimum Mullen bursting strength / g/m 2 kpa For the purposes of subheadings and , sack kraft paper means machine-finished paper, of which not less than 80% by 80% weight of the total fibre content consists of fibres obtained by the 60 chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m 2 but not more than 115 g/m 2 and meeting one of the following 115 sets of specifications: a 3.7 (a) Having a Mullen burst index of not less than 3.7 kpa.m 2 /g and / 3.7 kpa.m 2 /ga stretch factor of more than 4.5% in the cross direction and of 4.5% more than 2% in the machine direction. 2% b (b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight: Minimum tear Minimum tensile Weight mn / kn/m Machine Machine /g/m 2 Machine direction Cross direction direction direction plus cross direction plus cross direction For the purposes of subheading , semi-chemical fluting 65% paper means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres 50% 23 CMT 30 obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m 2 at 50% relative humidity, at 23 o C Subheading covers paper, in rolls, made mainly of straw pulp 50 obtained by a semi-chemical pulping process, weighing 130 g/m 2 or 23 CMT 30 more, and having a CMT 30 (Corrugated Medium Test with minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m 2 at 50% relative humidity, at 23 o C.

207 Subheadings and cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. 2 / 2 kpa m 2 These products have a Mullen burst index of not less than 2 kpa.m 2 /g. /g For the purposes of subheading , sulphite wrapping paper means machine-glazed paper, of which more than 40% by weight of 40% the total fibre content consists of wood fibres obtained by the 8% 1.47 chemical sulphite process, having an ash content not exceeding 8% / 1.47 kpa.m 2 and having a Mullen burst index of not less than 1.47 kpa.m 2 /g. /g For the purposes of subheading , light-weight coated paper 72 means paper, coated on both sides, of a total weight not exceeding g/m 2, with a coating weight not exceeding 15 g/m 2 per side, on a 50% base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process. Description Newsprint, in rolls or sheets 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; 4801 hand-made paper and paperboard Hand-made paper and paperboard - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard: For photographic Other Wallpaper base - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: 10% Weighing less than 40 g/m Weighing 40 g/m 2 or more but not more than 150 g/m 2, in rolls Weighing 40 g/m 2 or more but not more than 150 g/m 2, in sheets with one side not 150 exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state Other, weighing 40 g/m 2 or more but not 40 more than 150 g/m Weighing more than 150 g/m 2 150

208 202 Description - Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or 10% chemi-mechanical process: - - In rolls: Newsprint, of a width not exceeding cm Other In sheets with one side not exceeding mm and the other side not exceeding mm in the unfolded state - - Other: Newsprint Other Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- 着 decorated or printed, in rolls or sheets 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading or Kraftliner: Unbleached Other - Sack kraft paper: Unbleached Other - Other kraft paper and paperboard weighing g/m 2 or less: Unbleached Other - Other kraft paper and paperboard weighing more than 150 g/m 2 but less than 225 g/m 2 : Unbleached Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood 95% fibres obtained by a chemical process Other - Other kraft paper and paperboard weighing g/m 2 or more: Unbleached Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood 95% fibres obtained by a chemical process Other

209 203 Description 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or 3 processed than as specified in Note 3 to this Chapter - Fluting paper: Semi-chemical fluting paper Straw fluting paper Other - Testliner (recycled liner board): Weighing 150 g/m 2 or less Weighing more than 150 g/m Sulphite wrapping paper Filter paper and paperboard Felt paper and paperboard - Other : - - Weighing 150 g/m 2 or less: For electrolytic capacitor Other Weighing more than 150 g/m 2 but less than g/m Weighing 225 g/m 2 or more Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets Vegetable parchment Greaseproof papers Tracing papers Glassine and other glazed transparent or translucent papers Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or 4803 sheets, other than paper of the kind described in heading Corrugated paper and paperboard, whether or not perforated Sack kraft paper, creped or crinkled, whether or not embossed or perforated Other kraft paper, creped or crinkled, whether or not embossed or perforated Other

210 204 Description 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets Self-copy paper Other 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or 着 printed, in rolls or rectangular (including square) sheets, of any size - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: 10% In rolls In sheets with one side not exceeding mm and the other side not exceeding mm in the unfolded state Other - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: 10% Light-weight coated paper Other - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood 95% fibres obtained by a chemical process, and weighing 150 g/m 2 or less Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood 95% fibres obtained by a chemical process, and weighing more than 150 g/m Other - Other paper and paperboard: Multi-ply Other

211 205 Description 4811 Paper, paperboard, cellulose wadding and 着 webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or Tarred, bituminised or asphalted paper and paperboard - Gummed or adhesive paper and paperboard: Self-adhesive Other - Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): - - Bleached, weighing more than 150 g/m 2 : Coated on both sides with plastics for colour photography Other - - Other: Insulating paper and paperboard, coated or impregnated with plastics Other - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol: Insulating paper and paperboard, coated with wax or oil Other Other paper, paperboard, cellulose wadding and webs of cellulose fibres Filter blocks, slabs and plates, of paper pulp 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes In the form of booklets or tubes In rolls of a width not exceeding 5 cm Other 4814 Wallpaper and similar wall coverings; window transparencies of paper Ingrain paper Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, 着 design-printed or otherwise decorated layer of plastics Other

212 206 Description 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those 4809 of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes Self-copy paper Other 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery Envelopes Letter cards, plain postcards and correspondence cards Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in 36 rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres Toilet paper Handkerchiefs, cleansing or facial tissues and towels Tablecloths and serviettes - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles: Baby products Other Articles of apparel and clothing accessories Other 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like Cartons, boxes and cases, of corrugated paper or paperboard Folding cartons, boxes and cases, of non-corrugated paper or paperboard Sacks and bags, having a base of a width of 40 cm or more

213 207 Description Other sacks and bags, including cones Other packing containers, including record sleeves Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles Exercise books Binders (other than book covers), folders and file covers Manifold business forms and interleaved carbon sets Albums for samples or for collections Other 4821 Paper or paperboard labels of all kinds, whether or not printed Printed Other 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) Of a kind used for winding textile yarn Other 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres Filter paper and paperboard Rolls, sheets and dials, printed for self-recording apparatus - Trays, dishes, plates, cups and the like, of paper or paperboard: Of bamboo Other Moulded or pressed articles of paper pulp

214 208 Description - Other: Joss paper and the like Paper fans Other Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans Notes This Chapter does not cover : a (a) Photographic negatives or positives on transparent bases (Chapter 37); b (b) Maps, plans or globes, in relief, whether or not printed (heading ); c (c) Playing cards or other goods of Chapter 95; or d (d) Original engravings, prints or lithographs (heading 9702), 9702 postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding one hundred years or other articles of Chapter For the purposes of Chapter 49, the term printed also means 冲 reproduced by means of duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising 4901 more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material also covers: a (a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; b (b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and c (c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, 4911 whether in the form of signatures or separate sheets, fall in heading Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books 4911 published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

215 For the purposes of heading 4903, the expression children s picture books means books for children in which the pictures form the principal interest and the text is subsidiary. 209 Description 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets In single sheets, whether or not folded - Other: Dictionaries and encyclopaedias, and serial instalments thereof Other 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Appearing at least four times a week Other 着 Children s picture, drawing or colouring books Music, printed or in manuscript, whether or not bound or illustrated 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Globes - Other: In book form Other Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 4908 Transfers (decalcomanias) Transfers (decalcomanias), vitrifiable Other Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

216 210 Description Calendars of any kind, printed, including calendar blocks 4911 Other printed matter, including printed pictures and photographs - Trade advertising material, commercial catalogues and the like: Of no commercial value Other - Other: Pictures, designs and photographs Other

217 211 Appendix I Schedule of Food Items This Schedule contains food items, the import of which is subject to a flat charge of 50 cents per shipment on lodgement of the import declaration. Where a Chapter, or Subheading of the HK HS is quoted, all the items under it are included unless otherwise specified. / / / Category No. HK HS Chapter/ /Subheading/ Item No. Description 1. Chapter 01 except Live animals, except item racing horses subheading primates subheading whales, dolphins and porpoises (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia) subheading other mammals item Testudinates (turtles, tortoises, etc), not for food item other reptiles, not for food subheading birds of prey subheading psittaciformes (including parrots, parakeets, macaws and cockatoos) item and other birds, not for food and item other live animals, not for food 2. Chapter 02 except 0209 heading 0209 Meat and edible meat offal, except pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 3. Chapter 03 except Fish and crustaceans, molluscs and other aquatic invertebrates, except subheading ornamental fish item and dried seahorses, whether or not salted but not smoked and item dried pipefishes, whether or not salted but not smoked 4. Chapter 04 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included

218 212 / / / Category No. HK HS Chapter/ /Subheading/ Item No Chapter 07 Description Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Edible vegetables and certain roots and tubers 7. Chapter 08 Edible fruit and nuts; peel of citrus fruit or melons 8. Chapter 09 Coffee, tea, maté and spices 9. Chapter 10 Cereals 10. Chapter 11 except Products of the milling industry; malt; starches; inulin; wheat gluten, except item manioc (cassava) starch item other starches item and inulin and 1109 heading 1109 wheat gluten, whether or not dried Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin Cichorium intybus sativum Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included Pig fat (including lard) and poultry fat, other than that of heading No or 1503

219 213 / / / Category No. HK HS Chapter/ /Subheading/ Item No. Description Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading No Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 16. Chapter 17 except Sugars and sugar confectionery, except item molasses, inedible 17. Chapter 18 Cocoa and cocoa preparations 18. Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks products 19. Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants 20. Chapter 21 Miscellaneous edible preparations Vinegar and substitutes for vinegar obtained from acetic acid Item Sodium glutamate

220 214 Appendix II Schedule of Clothing (including Footwear) Items 318 This Schedule which contains clothing (including footwear) items subject to a Clothing Industry Training Levy on export, is reproduced from the Schedule of Clothing (including Footwear) Items to the Industrial Training (Clothing Industry) Ordinance, Chapter 318 of the Laws of Hong Kong. This Schedule is appended for the convenient reference of exporters and does not form part of the Imports and Exports Classification List (Harmonized System). Where a Chapter, or Subheading of the HK HS is quoted, all the items under it are included unless otherwise specified. / / / Category No. HK HS Chapter/ /Subheading/ Item No. Description Subheading Articles of apparel and clothing accessories (including gloves) of plastics and of other materials of headings Nos to 39l Subheading Articles of apparel and clothing accessories (excluding gloves) of vulcanised rubber other than hard rubber Articles of apparel and clothing accessories, of leather or of composition leather Articles of apparel, clothing accessories and other articles of furskin Artificial fur and articles thereof 6. 鈎 Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted 7. 鈎 Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted 8. Chapter 64 except Footwear, gaiters and the like; parts of such articles, except items and uppers and parts thereof, other than stiffeners and outer soles and heels, of rubber or plastics

221 215 / / / Category No. HK HS Chapter/ /Subheading/ Item No. Description Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 鈎 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed except Other headgear, whether or not lined or trimmed, except subheading safety headgear Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear Item Watch straps, watch bands and watch bracelets, and parts thereof, of textile materials

222 216 Hong Kong Imports and Exports Classification List (Harmonized System), 2007 Edition, Volume Two CONTENTS 頁 數 Page 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 XI XXII) 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, 86 Asbestos, 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 254 Footwear) Items 10. Hong Kong Imports and Exports Classification List (Harmonized ( ) System), 2007 Edition, Volume One (Contents) 256