Hong Kong Imports and Exports Classification List (Harmonized System) 2007 Edition Volume One : Commodity Section I - X 12 17 2877 1818 2824 2782 trade-declaration@censtatd.gov.hk Enquiries about this publication can be directed to: Trade Classification Section Census and Statistics Department Address : 17/F, Wanchai Tower, 12 Harbour Road, Wan Chai, Hong Kong. Import/Export Declaration Enquiry Hotline : 2877 1818 Fax. No. : 2824 2782 E-mail Address : trade-declaration@censtatd.gov.hk

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

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) 11 8. 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

1 Preface 1. 1. 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 1992. 2. 2. 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. 3. 3. 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 2007. 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 2007. 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 (http://www.censtatd.gov.hk/corner_on_trade_matters/import_export _declaration_lodgement_and_related_ma/index.jsp) for a summary (http://www.censtatd.gov.hk/corner_on_trade_matt of changes from the 2006 edition to the 2007 edition. ers/import_export_declaration_lodgement_and_rel ated_ma/index_tc.jsp) 4. 4. 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. 5. 5. 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.

2 6. 6. 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 (http://www.censtatd.gov.hk/corner_on_trade_matt (http://www.censtatd.gov.hk/corner_on_trade_matters/import_export 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. 7. 7. 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. 8. 8. 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 2007. This has been announced in the Gazette in due course. Timothy H. M. TONG Commissioner of Customs and Excise November 2006

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

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

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

6 Equivalent Weights and Measures Weight Metric, with British equivalents 1 gram = 0.03527 ounce 1 kilogram = 2.205 pounds 1 tonne = 0.9842 ton British, with metric equivalents 1 ounce = 28.35 grams 1 16 pound (16 ounces) = 0.4536 kilogram 1 112 hundredweight (112 pounds) = 50.8 kilograms 1 2 240 ton (2 240 pounds) = 1.016 tonnes Metric, with Chinese equivalents 1 gram = 0.02646 tael (leung) 1 kilogram = 1.653 catties (kan) 100 kilograms = 1.653 piculs (tam) 1 1 000 tonne (1 000 kilograms) = 16.53 piculs (tam) Chinese, with metric equivalents 1 tael = 37.8 grams 1 16 catty (16 taels) = 0.6048 kilogram 1 100 picul (100 catties) = 60.48 kilograms Capacity 1 Litre = 0.22 Imperial gallon 1 Litre = 0.2642 US gallon 1 Imperial gallon = 4.546 Litres 1 US gallon = 3.785 Litres Area 1 square metre = 10.76 square feet 1 square metre = 1.196 square yards 1 square foot = 0.0929 square metre 1 square yard = 0.8361 square metre Linear 1 millimetre = 0.03937 inch 1 centimetre = 0.3937 inch 1 metre = 3.281 feet 1 metre = 1.094 yards 1 kilometre = 0.62 mile 1 inch = 25.4 millimetres 1 inch = 2.54 centimetres 1 foot = 0.3048 metre 1 yard = 0.9144 metre 1 mile = 1.61 kilometres Power 1 kilowatt = 1.341 brake horsepowers 1 brake horsepower = 0.7457 kilowatts

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

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) 114 30' (i) to the East, meridian 114º 30 East; 22 09' (ii) to the South, parallel 22º 09 North; and 113 31' (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.

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 3.. 3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to 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.

10. 5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. 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.

11 List of Commodity Sections and Chapters Ch. Page SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Section Notes 15 1. Live animals 15 2. Meat and edible meat offal 17 3. Fish and crustaceans, molluscs and other aquatic invertebrates 20 4. Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included 28 5. Products of animal origin, not elsewhere specified or included 31 SECTION II VEGETABLE PRODUCTS Section Note 34 6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 34 7. Edible vegetables and certain roots and tubers 35 8. Edible fruit and nuts; peel of citrus fruit or melons 38 9. Coffee, tea, maté and spices 41 10. Cereals 43 11. 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 44 47 13. Lac; gums, resins and other vegetable saps and extracts 50 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included 52

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 58 16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 58 17. Sugars and sugar confectionery 60 18. Cocoa and cocoa preparations 62 19. Preparations of cereals, flour, starch or milk; pastrycooks products 63 20 Preparations of vegetables, fruit, nuts or other parts of plants 65 21. Miscellaneous edible preparations 69 22. Beverages, spirits and vinegar 71 23. Residues and waste from the food industries; prepared animal fodder 73 24. Tobacco and manufactured tobacco substitutes 75 SECTION V MINERAL PRODUCTS 25. Salt; sulphur; earths and stone; plastering materials, lime and cement 77 26. Ores, slag and ash 82 27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 85

13 Ch. Page SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Section Notes 90 28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 90 29. Organic chemicals 101 30. Pharmaceutical products 128 31. Fertilisers 133 32. 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 136 141 143 35. 酶 Albuminoidal substances; modified starches; glues; enzymes 146 36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 148 37. Photographic or cinematographic goods 149 38. Miscellaneous chemical products 151 SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Section Notes 161 39. Plastics and articles thereof 161 40. 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

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 181 43. 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 188 45. Cork and articles of cork 194 46. 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 196 197 208

15 CLASSIFICATION OF COMMODITIES BY SECTION, CHAPTER, HEADING AND SUBHEADING SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Notes 1. 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to dried products also covers products which have been dehydrated, evaporated or freeze-dried. Chapter 1 Live animals Note 1. 1. This Chapter covers all live animals except: a 03010306 0307 (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 9508. Description 0101 Live horses, asses, mules and hinnies 0101 1000 - Pure-bred breeding animals NMB - Other: 0101 9011 - - - Horses, racing NMB 0101 9012 - - - Other horses NMB 0101 9090 - - - Other NMB 0102 Live bovine animals 0102 1000 - Pure-bred breeding animals NMB 0102 9000 - Other NMB 0103 Live swine 0103 1000 - Pure-bred breeding animals NMB - Other: 50 - - Weighing less than 50 kg: 0103 9110 10 - - - Weighing less than 10 kg each (sucking- NMB pig) 0103 9120 10 - - - Weighing 10 kg or more but less than NMB 50 50 kg each 0103 9200 50 - - Weighing 50 kg or more NMB

16 Description 0104 Live sheep and goats 0104 1000 - Sheep NMB 0104 2000 - Goats NMB 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls 185 - Weighing not more than 185 g: 0105 1100 - - Fowls of the species Gallus domesticus NMB 0105 1200 - - Turkeys NMB - - Other: 0105 1910 - - - Ducks NMB 0105 1990 - - - Other NMB - Other: 0105 9400 - - Fowls of the species Gallus domesticus NMB - - Other: 0105 9910 - - - Ducks NMB 0105 9920 - - - Geese NMB 0105 9930 - - - Turkeys NMB 0105 9990 - - - Other NMB 0106 Other live animals - Mammals: 0106 1100 - - Primates NMB 0106 1200 - - Whales, dolphins and porpoises (mammals NMB of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) 0106 1900 - - Other NMB - Reptiles (including snakes and turtles): 0106 2010 - - - Snakes NMB 0106 2021 - - - Testudinata (turtles, tortoises, etc), mainly NMB used for food 0106 2029 - - - Testudinata (turtles, tortoises, etc), not for NMB food 0106 2080 - - - Other reptiles, mainly used for food NMB 0106 2090 - - - Other reptiles, not for food NMB - Birds: 0106 3100 - - Birds of prey NMB 0106 3200 - - Psittaciformes (including parrots, parakeets, NMB macaws and cockatoos) - - Other: 0106 3910 - - - Pigeons, mainly used for food NMB 0106 3920 - - - Quail, mainly used for food NMB 0106 3980 - - - Other birds, mainly used for food NMB 0106 3990 - - - Other birds, not for food NMB - Other: 0106 9010 - - - Frogs NMB 0106 9080 - - - Other live animals, mainly used for food NMB

17 Description 0106 9090 - - - Other live animals, not for food NMB Chapter 2 Meat and edible meat offal Note 1. 1. This Chapter does not cover: a 0201 0208 0210 (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 0511 3002 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 0201 1000 - Carcasses and half-carcasses 0201 2000 - Other cuts with bone in 0201 3000 - Boneless 0202 Meat of bovine animals, frozen 0202 1000 - Carcasses and half-carcasses 0202 2000 - Other cuts with bone in - Boneless: 0202 3010 - - - Minced or ground 0202 3090 - - - Other 0203 Meat of swine, fresh, chilled or frozen - Fresh or chilled: 0203 1100 - - Carcasses and half-carcasses 0203 1200 - - Hams, shoulders and cuts thereof, with bone in 0203 1900 - - Other - Frozen: 0203 2100 - - Carcasses and half-carcasses 0203 2200 - - Hams, shoulders and cuts thereof, with bone in 0203 2900 - - Other 0204 Meat of sheep or goats, fresh, chilled or frozen 0204 1000 - Carcasses and half-carcasses of lamb, fresh or chilled - Other meat of sheep, fresh or chilled: 0204 2100 - - Carcasses and half-carcasses 0204 2200 - - Other cuts with bone in 0204 2300 - - Boneless

18 Description 0204 3000 - Carcasses and half-carcasses of lamb, frozen - Other meat of sheep, frozen: 0204 4100 - - Carcasses and half-carcasses 0204 4200 - - Other cuts with bone in 0204 4300 - - Boneless - Meat of goats: 0204 5010 - - - Meat of goats, fresh or chilled 0204 5020 - - - Meat of goats, frozen 0205 0205 0000 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 0206 1000 - Of bovine animals, fresh or chilled - Of bovine animals, frozen: 0206 2100 - - Tongues 0206 2200 - - Livers 0206 2900 - - Other 0206 3000 - Of swine, fresh or chilled - Of swine, frozen: 0206 4100 - - Livers - - Other : 0206 4910 - - - Uteri 0206 4990 - - - Other 0206 8000 - Other, fresh or chilled 0206 9000 - Other, frozen 0207 0105 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen - Of fowls of the species Gallus domesticus: 0207 1100 - - Not cut in pieces, fresh or chilled 0207 1200 - - Not cut in pieces, frozen 0207 1300 - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen: 0207 1410 - - - Feet 0207 1420 - - - Wings 0207 1480 - - - Other offal 0207 1490 - - - Other cuts - Of turkeys: 0207 2400 - - Not cut in pieces, fresh or chilled 0207 2500 - - Not cut in pieces, frozen 0207 2600 - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen: 0207 2710 - - - Offal 0207 2790 - - - Other - Of ducks, geese or guinea fowls: - - Not cut in pieces, fresh or chilled: 0207 3210 - - - Ducks

19 Description 0207 3220 - - - Geese 0207 3290 - - - Other - - Not cut in pieces, frozen: 0207 3310 - - - Ducks 0207 3390 - - - Other - - Fatty livers, fresh or chilled: 0207 3410 - - - Ducks 0207 3420 - - - Geese 0207 3490 - - - Other 0207 3500 - - Other, fresh or chilled - - Other, frozen: 0207 3610 - - - Feet of ducks 0207 3621 - - - Fatty livers of ducks 0207 3629 - - - Other offal of ducks 0207 3630 - - - Wings of ducks 0207 3640 - - - Other cuts of ducks 0207 3652 - - - Offal of guinea fowls 0207 3653 - - - Fatty livers of geese 0207 3654 - - - Other offal of geese 0207 3661 - - - Cuts of geese 0207 3662 - - - Cuts of guinea fowls 0208 Other meat and edible meat offal, fresh, chilled or frozen 0208 1000 - Of rabbits or hares 0208 3000 - Of primates 0208 4000 - 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): 0208 5010 - - - Snakes 0208 5020 - - - Turtles 0208 5030 - - - Crocodylia (e.g. crocodiles, alligators, caimans) 0208 5090 - - - Other - Other: 0208 9010 - - - Of pigeons, fresh or chilled 0208 9020 - - - Of pigeons, frozen 0208 9030 - - - Of quail, fresh or chilled 0208 9040 - - - Of quail, frozen 0208 9081 - - - Of ostrich 0208 9089 - - - Of other birds 0208 9091 - - - Of deer 0208 9092 - - - Of kangaroo 0208 9099 - - - Other

20 Description 0209 0209 0000 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: 0210 1100 - - Hams, shoulders and cuts thereof, with bone in 0210 1200 - - Bellies (streaky) and cuts thereof 0210 1900 - - Other 0210 2000 - Meat of bovine animals - Other, including edible flours and meals of meat and meat offal: 0210 9100 - - Of primates 0210 9200 - - 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) 0210 9310 - - - Crocodylia (e.g. crocodiles, alligators, caimans) 0210 9390 - - - Other 0210 9900 - - Other Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Note 1. 1. This Chapter does not cover: a 0106 (a) Mammals of heading 0106; b 0106 0208 (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 1604 1604). 2. 2. 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.

21 Description 0301 Live fish - Ornamental fish: 0301 1010 - - - - Freshwater - 0301 1030 - - - Seahorses NMB 0301 1040 - - - Pipefishes NMB 0301 1090 - - - - Other marine fish - - Other live fish: 0301 9100 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Eels (Anguilla spp.): 0301 9210 - - - Fish fry 0301 9290 - - - Other - - Carp: 0301 9310 - - - Grass carp 0301 9320 - - - Big-head 0301 9390 - - - Other 0301 9400 - - Bluefin tunas (Thunnus thynnus) 0301 9500 - - Southern bluefin tunas (Thunnus maccoyii) - - Other: 0301 9911 - - - Fish fry, freshwater 0301 9914 - - - Fish fry, green grouper (Epinephelus coioides) 0301 9915 鮋 - - - Fish fry, mangrove snapper (Lutjanus argentimaculatus) 0301 9919 - - - Other fish fry, marine 0301 9921 - - - Giant grouper (Epinephelus lanceolatus) 0301 9922 - - - High-finned grouper (Cromileptes altivelis) 0301 9924 - - - Green grouper (Epinephelus coioides) 0301 9925 - - - Tiger grouper (Epinephelus fuscoguttatus) 0301 9926 - - - Flowery grouper (Epinephelus polyphekadion) 0301 9927 - - - Leopard coral trout (Plectropomus leopardus) 0301 9928 - - - Spotted coral trout (Plectropomus areolatus) 0301 9929 - - - Other groupers 0301 9931 - - - Hump-head wrasse (Cheilinus undulatus) 0301 9939 - - - Other wrasses and parrotfish 0301 9941 - - - Snooks and basses 0301 9951 鮋 - - - Mangrove snapper (Lutjanus argentimaculatus) 0301 9991 - - - Tilapia 0301 9992 - - - Puffer fish 0301 9998 - - - Other freshwater fish 0301 9999 - - - Other marine fish

22 Description 0302 Fish, fresh or chilled, excluding fish fillets 0304 and other fish meat of heading 0304 - Salmonidae, excluding livers and roes: 0302 1100 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0302 1200 - - 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) 0302 1900 - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: 0302 2100 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 0302 2200 - - Plaice (Pleuronectes platessa) 0302 2300 - - Sole (Solea spp.) 0302 2900 - - Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0302 3100 - - Albacore or longfinned tunas (Thunnus alalunga) 0302 3200 - - Yellowfin tunas (Thunnus albacares) 0302 3300 - - Skipjack or stripe-bellied bonito 0302 3400 - - Bigeye tunas (Thunnus obesus) 0302 3500 - - Bluefin tunas (Thunnus thynnus) 0302 3600 - - Southern bluefin tunas (Thunnus maccoyii) 0302 3900 - - Other 0302 4000 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 0302 5000 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes - Other fish, excluding livers and roes: 0302 6100 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 0302 6200 - - Haddock (Melanogrammus aeglefinus) 0302 6300 - - Coalfish (Pollachius virens) 0302 6400 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 0302 6500 - - Dogfish and other sharks 0302 6600 - - Eels (Anguilla spp.) 0302 6700 - - Swordfish (Xiphias gladius) 0302 6800 - - Toothfish (Dissostichus spp.) - - Other: 0302 6911 - - - Tilapia 0302 6919 - - - Other freshwater fish

23 Description 0302 6922 - - - Scabber fish (Trichurius) 0302 6923 - - - Yellow croaker (Pseudosicaena) 0302 6924 - - - Butterfish (Pamus) 0302 6925 - - - Puffer fish 0302 6929 - - - Other marine fish 0302 7000 - Livers and roes 0303 Fish, frozen, excluding fish fillets and other 0304 fish meat of heading 0304 - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: 0303 1100 - - Sockeye salmon (red salmon) (Oncorhynchus nerka) 0303 1900 - - Other - Other salmonidae, excluding livers and roes: 0303 2100 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0303 2200 - - Atlantic salmo (Salmo salar) and Danube salmon (Hucho hucho) 0303 2900 - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis): 0303 3110 - - - Greenland Halibut (Reinhardtius hippoglossoides) 0303 3190 - - - Other 0303 3200 - - Plaice (Pleuronectes platessa) 0303 3300 - - Sole (Solea spp.) 0303 3900 - - Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0303 4100 - - Albacore or longfinned tunas (Thunnus alalunga) 0303 4200 - - Yellowfin tunas (Thunnus albacares) 0303 4300 - - Skipjack or stripe-bellied bonito 0303 4400 - - Bigeye tunas (Thunnus obesus) 0303 4500 - - Bluefin tunas (Thunnus thynnus) 0303 4600 - - Southern bluefin tunas (Thunnus maccoyii) 0303 4900 - - Other - Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes: 0303 5100 - - Herrings (Clupea harengus, Clupea pallasii) 0303 5200 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

24 Description - Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes: 0303 6100 - - Swordfish (Xiphias gladius) 0303 6200 - - Toothfish(Dissostichus spp.) - Other fish, excluding livers and roes: 0303 7100 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 0303 7200 - - Haddock (Melanogrammus aeglefinus) 0303 7300 - - Coalfish (Pollachius virens) 0303 7400 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 0303 7500 - - Dogfish and other sharks 0303 7600 - - Eels (Anguilla spp.) 0303 7700 - - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 0303 7800 - - Hake (Merluccius spp., Urophycis spp.) - - Other: 0303 7911 - - - Tilapia 0303 7919 - - - Other freshwater fish 0303 7922 - - - Scabber fish (Trichurius) 0303 7923 - - - Yellow croaker (Pseudosicaena) 0303 7924 - - - Butterfish (Pamus) 0303 7929 - - - Other marine fish 0303 8000 - Livers and roes 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen - Fresh or chilled: - - Swordfish (Xiphias gladius): 0304 1110 - - - Fillets 0304 1190 - - - Other - - Toothfish (Dissostichus spp.): 0304 1210 - - - Fillets 0304 1290 - - - Other - - Other: 0304 1910 - - - Fillets 0304 1990 - - - Other - Frozen fillets: 0304 2100 - - Swordfish (Xiphias gladius) 0304 2200 - - Toothfish (Dissostichus spp.) - - Other: 0304 2910 - - - Tilapia 0304 2990 - - - Other - Other: 0304 9100 - - Swordfish (Xiphias gladius) 0304 9200 - - Toothfish (Dissostichus spp.) 0304 9900 - - 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 0305 1000 - Flours, meals and pellets of fish, fit for human consumption

25 Description 0305 2000 - Livers and roes of fish, dried, smoked, salted or in brine 0305 3000 - Fish fillets, dried, salted or in brine, but not smoked - Smoked fish, including fillets: 0305 4100 - - 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) 0305 4200 - - Herrings (Clupea harengus, Clupea pallasii) 0305 4900 - - Other - Dried fish, whether or not salted but not smoked: 0305 5100 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - - Other: 0305 5930 - - - Seahorses 0305 5940 - - - Pipefishes 0305 5950 - - - Sharks fins (with or without skin), with cartilage 0305 5960 - - - Sharks fins (with or without skin), without cartilage 0305 5990 - - - Other - Fish, salted but not dried or smoked and fish in brine: 0305 6100 - - Herrings (Clupea harengus, Clupea pallasii) 0305 6200 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305 6300 - - Anchovies (Engraulis spp.) - - Other: 0305 6930 - - - Sharks fins (with or without skin), with cartilage 0305 6940 - - - Sharks fins (with or without skin), without cartilage 0305 6950 - - - Scabber fish (Trichurius) 0305 6960 - - - Yellow croaker (Pseudosicaena) 0305 6970 - - - Butterfish (Pampus) 0305 6980 - - - Tilapia 0305 6990 - - - 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: 0306 1100 蝲 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 0306 1200 - - Lobsters (Homarus spp.) 0306 1311 - - - Shelled shrimps 0306 1312 - - - Northern pandalus (Pandalus) 0306 1319 - - - Other shrimps

26 Description 0306 1321 - - - Shelled prawns 0306 1329 - - - Other prawns 0306 1400 - - Crabs 0306 1900 - - 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.): 0306 2111 - - - For cultivation 0306 2119 - - - Other, live, fresh or chilled 0306 2120 - - - Dried, salted, in brine or cooked by steaming or by boiling in water - - Not frozen lobsters (Homarus pp.): 0306 2211 - - - For cultivation 0306 2219 - - - Other, live, fresh or chilled 0306 2220 - - - Dried, salted, in brine or cooked by steaming or by boiling in water - - Not frozen shrimps and prawns: 0306 2310 - - - For cultivation 0306 2330 - - - Dried, salted, in brine or cooked by steaming or boiling in water 0306 2340 - - - Other, live, freshwater (e.g. long-armed shrimp) 0306 2350 - - - Other, live, marine 0306 2360 - - - Shrimps, fresh or chilled 0306 2370 - - - Prawns, fresh or chilled - - Not frozen crabs: 0306 2410 - - - For cultivation 0306 2420 - - - Dried, salted, in brine or cooked by steaming or boiling in water 0306 2431 ( - - - Chinese mitten crabs, live, fresh or chilled, ) not for cultivation 0306 2439 - - - Other, live, fresh or chilled, freshwater 0306 2441 - - - Swimming crabs (Portunidae), live, fresh or chilled, not for cultivation 0306 2449 - - - Other, live, fresh or chilled, marine - - Other, including flours, meals and pellets of crustaceans, fit for human consumption: 0306 2910 - - - For cultivation 0306 2920 - - - Dried, salted, in brine or cooked by steaming or boiling in water 0306 2930 - - - Other, live, fresh or chilled, freshwater (e.g. crayfish)

27 Description 0306 2940 - - - 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: 0307 1011 - - - For cultivation 0307 1019 - - - Other, live, fresh or chilled 0307 1020 - - - Frozen 0307 1030 - - - Dried, salted or in brine - Live, fresh or chilled scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: 0307 2110 - - - For cultivation 0307 2190 - - - Other - - Other: 0307 2910 - - - Frozen 0307 2920 - - - Dried, salted or in brine - Live, fresh or chilled mussels (Mytilus spp., Perna spp.): 0307 3110 - - - For cultivation 0307 3190 - - - Other - - Other: 0307 3910 - - - Frozen 0307 3920 - - - 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: 0307 4130 - - - For cultivation 0307 4140 - - - Other cuttle fish 0307 4150 - - - Other squid - - Other: 0307 4910 - - - Cuttle fish, frozen 0307 4920 - - - Squid, frozen 0307 4930 - - - Cuttle fish, dried, salted or in brine 0307 4940 - - - Squid, dried, salted or in brine - Octopus (Octopus spp.): 0307 5100 - - Live, fresh or chilled - - Other: 0307 5910 - - - Frozen 0307 5920 - - - Dried, salted or in brine

28 Description - Snails, other than sea snails: 0307 6010 - - - Live, fresh or chilled 0307 6020 - - - Frozen 0307 6030 - - - 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: 0307 9120 - - - For cultivation 0307 9191 - - - Other, abalone (awabi) 0307 9192 - - - Other, clamworm 0307 9193 - - - Clams 0307 9199 - - - Other - - Other: 0307 9910 - - - Abalone (awabi), frozen 0307 9920 - - - Abalone (awabi), dried, salted or in brine 0307 9930 - - - Beche-de-mer, dried, salted or in brine 0307 9940 - - - Other, frozen 0307 9990 - - - Other Chapter 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included Notes 1. 1. The expression milk means full cream milk or partially or completely skimmed milk. 2. 0405 2. 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%

29 3. 3. 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. 4. 4. 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 1. 0404 10 1. For the purposes of subheading 0404 10, 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. 2. 0405 10 2. For the purposes of subheading 0405 10 the term butter does not 0405 90 include dehydrated butter or ghee (subheading 0405 90). Description 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter 0401 1000 - Of a fat content, by weight, not exceeding 1% 1% - Of a fat content, by weight, exceeding 1% but 1% 6% not exceeding 6%: 0401 2011 - - - Milk, raw, in bulk 0401 2012 - - - Milk, other, in bulk 0401 2020 - - - Milk, in consumer containers 0401 2090 - - - Other 0401 3000 - Of a fat content, by weight, exceeding 6% 6% 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter 0402 1000 - 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: 0402 2110 - - - Full cream 0402 2120 - - - Modified for infant feeding 0402 2190 - - - Other

30 Description 0402 2900 - - Other - Other: 0402 9100 - - Not containing added sugar or other sweetening matter 0402 9900 - - 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 0403 1000 - Yogurt 0403 9000 - 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 0404 1000 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 0404 9000 - Other 0405 Butter and other fats and oils derived from milk; dairy spreads 0405 1000 - Butter 0405 2000 - Dairy spreads - Other: 0405 9010 - - - Ghee 0405 9090 - - - Other 0406 Cheese and curd 0406 1000 - Fresh (unripened or uncured) cheese, including whey cheese, and curd 0406 2000 - Grated or powdered cheese, of all kinds 0406 3000 - Processed cheese, not grated or powdered 0406 4000 - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 0406 9000 - Other cheese 0407 Birds eggs, in shell, fresh, preserved or cooked 0407 0010 - - - Preserved MIL 0407 0020 - - - Cooked MIL 0407 0040 - - - Fresh, hatching, of fowls of the species MIL Gallus domesticus 0407 0050 - - - Fresh, hatching, of ducks MIL 0407 0060 - - - Fresh, hatching, of other birds MIL

31 Description 0407 0070 - - - Hens eggs, fresh MIL 0407 0091 - - - Ducks eggs, fresh MIL 0407 0092 - - - Geese s eggs, fresh MIL 0407 0099 - - - 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: 0408 1100 - - Dried 0408 1900 - - Other - Other: 0408 9100 - - Dried 0408 9900 - - Other 0409 Natural honey 0409 0010 - - - Nidus Vespae 0409 0090 - - - Other 0410 Edible products of animal origin, not elsewhere specified or included 0410 0010 - - - Birds nests, edible 0410 0090 - - - Other Chapter 5 Products of animal origin, not elsewhere specified or included Notes 1. 1. 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 0511 0505 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 9603 9603). 2. 0501 2. 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. 3. 3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory.

32 4. 4. Throughout the Nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals. Description 0501 0501 0000 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 0502 1000 - Pigs, hogs or boars bristles and hair and waste thereof 0502 9000 - Other 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 0504 0010 - - - Sausage casings 0504 0090 - - - 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 0505 1000 - Feathers of a kind used for stuffing; down 0505 9000 - 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 0506 1000 - Ossein and bones treated with acid 0506 9000 - 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: 0507 1010 - - - Ivory powder and waste 0507 1020 - - - Mammoth ivory 0507 1090 - - - Other ivory - Other: 0507 9010 - - - Tortoise-shell; powder and waste thereof 0507 9020 - - - Cornu Cervi, Cornu Cervi Degelatinatum and Cornu Cervi Pantotrichum 0507 9030 - - - Cornu Bubali and Cornu Saigae Tataricae 0507 9090 - - - Other

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 0508 0020 - - - Powder and waste 0508 0090 - - - 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 0510 0010 - - - Musk (Moschus) 0510 0020 - - - Cantharides (Mylabris) 0510 0030 - - - Huechys 0510 0040 - - - Lytta 0510 0050 - - - Agkistrodon, Aspongopus, Bombyx Batryticatus, Eupolyphaga seu Steleophaga, Gekko Swinhonis, Hirudo, Scolopendra, Scorpio and Tabanus 0510 0060 - - - Asteriscus Pseudosciaenae 0510 0070 - - - 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 0510 0090 - - - Other 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption 0511 1000 - Bovine semen - - Other: 0511 9100 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 0511 9900 - - Other

34 SECTION II VEGETABLE PRODUCTS Note 1. 1. 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 1. 0601 1. 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 7. 2. 0603 0604 2. 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 9701. 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 1212 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant: 0601 1010 - - - Corms - 0601 1020 - - - Bulbs - 0601 1090 - - - Other - - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: 0601 2010 - - - Bulbs - 0601 2090 - - - Other - 0602 Other live plants (including their roots), cuttings and slips; mushroom spawn 0602 1000 - Unrooted cuttings and slips - 0602 2000 - Trees, shrubs and bushes, grafted or not, of - kinds which bear edible fruit or nuts 0602 3000 - Rhododendrons and azaleas, grafted or not - 0602 4000 - Roses, grafted or not -

35 Description - Other: 0602 9010 - - - Orchids, grafted or not - 0602 9090 - - - Other - 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared - Fresh: 0603 1100 - - Roses 0603 1200 - - Carnations 0603 1300 - - Orchids 0603 1400 - - Chrysanthemums 0603 1900 - - Other 0603 9000 - Other - 0604 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 0604 1000 - Mosses and lichens - - Other: 0604 9100 - - Fresh - 0604 9900 - - Other - Chapter 7 Edible vegetables and certain roots and tubers Notes 1. 1214 1. This Chapter does not cover forage products of heading 1214. 2. 070907100711 0712 2. 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). 3. 0712 0701 0711 3. 0712 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 1102 1104 (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).

36 4. 0904 4. 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 0701 1000 - Seed 0701 9000 - Other 0702 0702 0000 Tomatoes, fresh or chilled 0703 葱 葱 Onions, shallots, garlic, leeks and other 葱 alliaceous vegetables, fresh or chilled 葱 葱 - Onions and shallots: 0703 1010 葱 - - - Onions 0703 1020 葱 - - - Shallots 0703 2000 - Garlic 0703 9000 葱 - Leeks and other alliaceous vegetables 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 0704 1000 - Cauliflowers and headed broccoli 0704 2000 - Brussels sprouts - Other: 0704 9010 - - - Round cabbages 0704 9020 - - - Tientsin cabbages 0704 9030 - - - Chinese kale 0704 9040 - - - Chinese white cabbages 0704 9050 - - - Chinese flowering cabbages 0704 9090 - - - Other 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled - Lettuce: 0705 1100 - - Cabbage lettuce (head lettuce) 0705 1900 - - Other - Chicory: 0705 2100 - - Witloof chicory (Cichorium intybus var. foliosum) 0705 2900 - - Other 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled - Carrots and turnips: 0706 1010 - - - Carrots 0706 1020 - - - Turnips 0706 9000 - Other 0707 Cucumbers and gherkins, fresh or chilled 0707 0010 - - - Gourd, hairy 0707 0020 - - - Chinese melons other than hairy gourd 0707 0090 - - - Other

37 Description 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled 0708 1000 - Peas (Pisum sativum) 0708 2000 - Beans (Vigna spp., Phaseolus spp.) 0708 9000 - Other leguminous vegetables 0709 Other vegetables, fresh or chilled 0709 2000 - Asparagus 0709 3000 - Aubergines (egg-plants) 0709 4000 - Celery other than celeriac - Mushrooms and truffles: 0709 5100 - - Mushrooms of the genus Agaricus - - Other: 0709 5910 - - - Mushrooms of the genus Volvariella (Straw mushrooms) 0709 5990 - - - Other - Fruits of the genus Capsicum or of the genus Pimenta: 0709 6010 - - - Sweet or bell peppers 0709 6090 - - - Other 0709 7000 - Spinach, New Zealand spinach and orache spinach (garden spinach) 0709 9000 - Other 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 0710 1000 - Potatoes - Leguminous vegetables, shelled or unshelled: 0710 2100 - - Peas (Pisum sativum) 0710 2200 - - Beans (Vigna spp., Phaseolus spp.) 0710 2900 - - Other 0710 3000 - Spinach, New Zealand spinach and orache spinach (garden spinach) 0710 4000 - Sweet corn 0710 8000 - Other vegetables 0710 9000 - 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 0711 2000 - Olives 0711 4000 - Cucumbers and gherkins - Mushrooms and truffles: 0711 5100 - - Mushrooms of the genus Agaricus - - Other: 0711 5910 - - - Mushrooms of the genus Volvariella (Straw mushrooms) 0711 5990 - - - Other 0711 9000 - Other vegetables; mixture of vegetables 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 0712 2000 葱 - Onions

38 Description - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: 0712 3100 - - Mushrooms of the genus Agaricus 0712 3200 - - Wood ears (Auricularia spp.) 0712 3300 - - Jelly fungi (Tremella spp.) - - Other: 0712 3910 - - - Mushrooms of the genus Volvariella (Straw mushrooms) 0712 3990 - - - Other - Other vegetables; mixtures of vegetables: 0712 9010 - - - Chinese white cabbages 0712 9030 - - - Black moss 0712 9090 - - - Other 0713 Dried leguminous vegetables, shelled, whether or not skinned or split 0713 1000 - Peas (Pisum sativum) 0713 2000 - Chickpeas (garbanzos) - Beans (Vigna spp., Phaseolus spp.): 0713 3100 - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 0713 3200 - - Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713 3300 - - Kidney beans, including white pea beans (Phaseolus vulgaris) 0713 3900 - - Other 0713 4000 - Lentils 0713 5000 - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) 0713 9000 - 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 0714 1000 - Manioc (cassava) 0714 2000 - Sweet potatoes - Other: 0714 9010 - - - Waterchestnuts 0714 9090 - - - Other Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons Notes 1. 1. This Chapter does not cover inedible nuts or fruits. 2. 2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

39 3. 3. 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: 0801 1100 - - Desiccated 0801 1900 - - Other - Brazil nuts: 0801 2100 - - In shell 0801 2200 - - Shelled - Cashew nuts: 0801 3100 - - In shell 0801 3200 - - Shelled 0802 Other nuts, fresh or dried, whether or not shelled or peeled - Almonds: 0802 1100 - - In shell 0802 1200 - - Shelled - Hazelnuts or filberts (Corylus spp.): 0802 2100 - - In shell 0802 2200 - - Shelled - Walnuts: 0802 3100 - - In shell 0802 3200 - - Shelled 0802 4000 - Chestnuts (Castanea spp.) 0802 5000 - Pistachios 0802 6000 - Macadamia nuts 0802 9000 - Other 0803 0803 0000 Bananas, including plantains, fresh or dried 0804 鰐 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried 0804 1000 - Dates 0804 2000 - Figs 0804 3000 - Pineapples 0804 4000 鰐 - Avocados - Guavas, mangoes and mangosteens: 0804 5010 - - - Guavas 0804 5020 - - - Mangoes 0804 5030 - - - Mangosteens

40 Description 0805 Citrus fruit, fresh or dried 0805 1000 - Oranges - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: 0805 2010 - - - Mandarins 0805 2090 - - - Other 0805 4000 - Grapefruit, including pomelos 0805 5000 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) 0805 9000 - Other 0806 Grapes, fresh or dried 0806 1000 - Fresh 0806 2000 - Dried 0807 Melons (including watermelons) and papaws (papayas), fresh - Melons (including watermelons): 0807 1100 - - Watermelons - - Other: 0807 1910 - - - Honeydew melons, cantaloupes, muskmelons and the like 0807 1990 - - - Other 0807 2000 - Papaws (papayas) 0808 榲 Apples, pears and quinces, fresh 0808 1000 - Apples 0808 2000 榲 - Pears and quinces 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 0809 1000 - Apricots 0809 2000 - Cherries 0809 3000 - Peaches, including nectarines 0809 4000 - Plums and sloes 0810 Other fruit, fresh 0810 1000 - Strawberries 0810 2000 - Raspberries, blackberries, mulberries and loganberries 0810 4000 - Cranberries, bilberries and other fruits of the genus Vaccinium 0810 5000 - Kiwifruit 0810 6000 - Durians - Other: 0810 9010 - - - Lychees 0810 9020 - - - Longans 0810 9090 - - - 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 0811 1000 - Strawberries

41 Description 0811 2000 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 0811 9000 - 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 0812 1000 - Cherries 0812 9000 - Other 0813 0801 0806 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter 0813 1000 - Apricots 0813 2000 - Prunes 0813 3000 - Apples 0813 4000 - Other fruit 0813 5000 - Mixtures of nuts or dried fruits of this Chapter 0814 0814 0000 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 1. 0904 0910 1. 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 0910. 0904 0910 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 2103. 2. 1211 2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.

42 Description 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion - Coffee, not roasted: 0901 1100 - - Not decaffeinated 0901 1200 - - Decaffeinated - Coffee, roasted: 0901 2100 - - Not decaffeinated 0901 2200 - - Decaffeinated 0901 9000 - Other 0902 Tea, whether or not flavoured 0902 1000 - Green tea (not fermented) in immediate 3 packings of a content not exceeding 3 kg 0902 2000 - Other green tea (not fermented) - Black tea (fermented) and partly fermented tea, in immediate packings of a content not 3 exceeding 3 kg: 0902 3010 - - - Oolong tea 0902 3020 - - - Pu-er tea 0902 3090 - - - Other - Other black tea (fermented) and other partly fermented tea: 0902 4010 - - - Oolong tea 0902 4020 - - - Pu-er tea 0902 4090 - - - Other 0903 0903 0000 Maté 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta - Pepper: 0904 1100 - - Neither crushed nor ground 0904 1200 - - Crushed or ground - Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground: 0904 2010 - - - Neither crushed nor ground 0904 2020 - - - Cruched or ground 0905 0905 0000 Vanilla 0906 Cinnamon and cinnamon-tree flowers - Neither crushed nor ground: 0906 1100 - - Cinnamon (Cinnamomum zeylanicum Blume) 0906 1900 - - Other 0906 2000 - Crushed or ground 0907 0907 0000 Cloves (whole fruit, cloves and stems) 0908 Nutmeg, mace and cardamoms 0908 1000 - Nutmeg 0908 2000 - Mace 0908 3000 - Cardamoms

43 Description 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries 0909 1000 - Seeds of anise or badian 0909 2000 - Seeds of coriander 0909 3000 - Seeds of cumin 0909 4000 - Seeds of caraway 0909 5000 - Seeds of fennel; juniper berries 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices - Ginger: 0910 1010 - - - Fresh or chilled 0910 1090 - - - Other 0910 2000 - Saffron 0910 3000 - Turmeric (curcuma) - Other spices: 0910 9100 1b- - Mixtures referred to in Note 1(b) to this Chapter 0910 9900 - - 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 1006. 2. 1005 2. 1005 does not cover sweet corn (Chapter 7). Subheading Note 1. 1. 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 1001 1000 - Durum wheat 1001 9000 - Other 1002 1002 0000 Rye

44 Description 1003 1003 0000 Barley 1004 1004 0000 Oats 1005 Maize (corn) 1005 1000 - Seed 1005 9000 - Other 1006 Rice 1006 1000 - Rice in the husk (paddy or rough) 1006 2000 - Husked (brown) rice - Semi-milled or wholly milled rice, whether or not polished or glazed: 1006 3010 - - - White (whole rice) 1006 3020 - - - Glutinous 1006 3090 - - - Other 1006 4000 - Broken rice 1007 1007 0000 Grain sorghum 1008 Buckwheat, millet and canary seed; other cereals 1008 1000 - Buckwheat 1008 2000 - Millet 1008 3000 - Canary seed 1008 9000 - Other cereals Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Notes 1. 1. This Chapter does not cover: a 0901 2101 (a) b 1901 c 1904 d 20012004 2005 (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

45 b (b) an ash content (after deduction of any added minerals) 3 not exceeding that indicated in Column (3). 2302 Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified 1104 in heading 1104. 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. 1101 1102 1103 1104 Otherwise, they fall in heading 1103 or 1104. Rate of passage through a sieve with an aperture of Cereal Starch content Ash content 315 500 315 micrometres (microns) 500 micrometres (microns) 1 2 3 4 5 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% 3. 1103 3. 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 1101 0010 - - - Self raising 1101 0090 - - - Other 1102 Cereal flours other than of wheat or meslin 1102 1000 - Rye flour 1102 2000 - Maize (corn) flour - Other: 1102 9010 - - - Rice flour 1102 9090 - - - Other

46 Description 1103 Cereal groats, meal and pellets - Groats and meal: 1103 1100 - - Of wheat 1103 1300 - - Of maize (corn) - - Of other cereals: 1103 1910 - - - Of oats 1103 1920 - - - Of rice 1103 1990 - - - Other 1103 2000 - 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: 1104 1200 - - Of oats - - Of other cereals: 1104 1910 - - - Of barley 1104 1990 - - - Other - Other worked grains (for example, hulled, pearled, sliced or kibbled): 1104 2200 - - Of oats 1104 2300 - - Of maize (corn) - - Of other cereals: 1104 2910 - - - Of barley 1104 2990 - - - Other 1104 3000 - Germ of cereals, whole, rolled, flaked or ground 1105 Flour, meal, powder, flakes, granules and pellets of potatoes 1105 1000 - Flour, meal and powder 1105 2000 - Flakes, granules and pellets 1106 0713 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 8 1106 1000 0713 - Of the dried leguminous vegetables of heading 0713 0714 - Of sago or of roots or tubers of heading 0714: 1106 2010 - - - Waterchestnuts 1106 2090 - - - Other 1106 3000 - Of the products of Chapter 8 1107 Malt, whether or not roasted 1107 1000 - Not roasted 1107 2000 - Roasted 1108 Starches; inulin - Starches: 1108 1100 - - Wheat starch

47 Description 1108 1200 - - Maize (corn) starch 1108 1300 - - Potato starch 1108 1400 - - Manioc (cassava) starch 1108 1900 - - Other starches 1108 2000 - Inulin 1109 1109 0000 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 1. 1207 1. 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower 0801 0802 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). 2. 1208 2. 1208 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, 2304 2306 however, apply to residues of headings 2304 to 2306. 3. 1209 3. 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. 1209 1209 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 1201 1207 1211 (d) Products of headings 1201 to 1207 or 1211. 4. 1211 4. 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. 1211 1211 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 3808. 5. 1212 5. 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;

48 b 3002 (b) Cultures of micro-organisms of heading 3002; or c 3101 3105 (c) Fertilisers of heading 3101 or 3105. Subheading Note 1. 1205 10 1. For the purposes of subheading 1205 10, 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 1201 1201 0000 Soya beans, whether or not broken 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 1202 1000 - In shell 1202 2000 - Shelled, whether or not broken 1203 1203 0000 Copra 1204 1204 0000 Linseed, whether or not broken 1205 Rape or colza seeds, whether or not broken 1205 1000 - Low erucic acid rape or colza seeds 1205 9000 - Other 1206 1206 0000 Sunflower seeds, whether or not broken 1207 Other oil seeds and oleaginous fruits, whether or not broken 1207 2000 - Cotton seeds 1207 4000 - Sesamum seeds 1207 5000 - Mustard seeds - Other: 1207 9100 - - Poppy seeds 1207 9900 - - Other 1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard 1208 1000 - Of soya beans 1208 9000 - Other 1209 Seeds, fruit and spores, of a kind used for sowing 1209 1000 - Sugar beet seed - Seeds of forage plants: 1209 2100 - - Lucerne (alfalfa) seed 1209 2200 - - Clover (Trifolium spp.) seed 1209 2300 - - Fescue seed 1209 2400 - - Kentucky blue grass (Poa pratensis L.) seed 1209 2500 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed 1209 2900 - - Other 1209 3000 - Seeds of herbaceous plants cultivated principally for their flowers

49 Description - Other: 1209 9100 - - Vegetable seeds 1209 9900 - - Other 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 1210 1000 - Hop cones, neither ground nor powdered nor in the form of pellets 1210 2000 - 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: 1211 2030 - - - American ginseng 1211 2040 - - - Wild ginseng (other than American ginseng) 1211 2091 - - - Other fresh ginseng 1211 2099 - - - Other 1211 3000 - Coca leaf 1211 4000 - Poppy straw - Other: 1211 9001 - - - Cassia pods and pulps 1211 9002 - - - Sandalwood chips and shavings 1211 9003 - - - Ligusticum Acurilobum 1211 9004 - - - Codonopsis Tangshen Oliver 1211 9005 芪 - - - Astragalus Membranacaus Bunge 1211 9006 - - - Dioscorea Batalus Decne 1211 9007 - - - Rehmannia Glutinosa Libosh 1211 9008 - - - Chrysanthemum 1211 9009 - - - Boxthorn Fruit 1211 9013 - - - Tienchi (Panax pseudo-ginseng Wallich) 1211 9014 - - - Cordyceps Sinensis (Berkeley) Saccardo 1211 9015 - - - Agar Wood (Aquilaria Malaccensis) 1211 9016 - - - Flos Daturae Metelis, dried 1211 9017 - - - Flos Rhododendri Mollis, dried 1211 9018 - - - Radix Aconiti Brachypodi or Radix Aconiti Szechenyiani, dried 1211 9019 - - - Radix or Rhizoma Podophylli emodis, or Radix or Rhizoma Dysosmatis, dried 1211 9020 - - - Radix Sophorae Tonkinensis, dried 1211 9021 - - - Unprocessed Fructus Crotonis 1211 9022 - - - Unprocessed Radix Aconiti 1211 9023 - - - Unprocessed Radix Aconiti Kusnezoffii 1211 9024 - - - Unprocessed Radix Aconiti Lateralis 1211 9025 - - - Unprocessed Radix Euphorbiae Fischerianae, Radix Euphorbiae Ebracteolatae or Radix Stellerae 1211 9026 - - - Unprocessed Radix Kansui 1211 9027 - - - Unprocessed Rhizoma Arisaematis 1211 9028 - - - Unprocessed Rhizoma Pinelliae

50 Description 1211 9029 - - - Unprocessed Rhizoma Typhonii or Radix Aconiti Coreani 1211 9030 - - - Unprocessed Semen Euphorbiae 1211 9031 - - - Unprocessed Semen Hyoscyami 1211 9032 - - - Unprocessed Semen Strychni 1211 9033 - - - Flos Campsis, dried 1211 9034 - - - Processed Radix Aconiti 1211 9035 - - - Processed Radix Aconiti Kusnezoffii 1211 9036 - - - Radix Clematidis, dried 1211 9037 - - - Radix Gentianae, dried 1211 9090 - - - Other plants and parts of plants used as Chinese herbal medicines 1211 9098 - - - Other, of a kind used primarily in pharmacy 1211 9099 - - - 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 1212 2000 - Seaweeds and other algae - Other: 1212 9100 - - Sugar beet - - Other: 1212 9910 - - - Lotus seeds and kernels 1212 9920 - - - Melon seeds and kernels 1212 9930 - - - Pollen Pini and Pollen Typhae 1212 9940 - - - Sugar cane 1212 9998 - - - Other 1213 1213 0000 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 1214 1000 - Lucerne (alfalfa) meal and pellets 1214 9000 - Other Chapter 13 Lac; gums, resins and other vegetable saps and extracts Note 1. 1302 1. 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

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 2914 2938 (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 3003 3004 (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). 4001 Description 1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) 1301 2000 - Gum Arabic - Other: 1301 9010 - - - Unprocessed Resina Garciniae Morellae 1301 9020 - - - Benzoinum, Myrrha, Olibanum, Processed Resina Garciniae Morellae, Resina Draconis, Resina Ferulaen, Resina Liquidambaris, Resina Toxicodendri and Styrax 1301 9090 - - - 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: 1302 1110 - - - Concentrate of poppy straw 1302 1190 - - - Other 1302 1200 - - Of liquorice 1302 1300 - - Of hops - - Other: 1302 1910 - - - Concretio Silicea Bambusae 1302 1990 - - - Other 1302 2000 - Pectic substances, pectinates and pectates

52 Description - Mucilages and thickeners, whether or not modified, derived from vegetable products: 1302 3100 - - Agar-agar 1302 3200 - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds 1302 3900 - - Other Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Notes 1. 1. 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. 2. 1401 2. 1401 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). 4404 3. 1404 4405 3. 1404 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: 1401 1010 - - - Bamboo canes 1401 1020 - - - Bamboo splits 1401 1030 - - - Bamboo poles - Rattans: 1401 2010 - - - Rattan canes 1401 2020 - - - Rattan core and peel, other than plastic coated 1401 2030 - - - Rattan, plastic coated - Other: 1401 9010 - - - Seagrass 1401 9090 - - - Other

53 Description 1404 Vegetable products not elsewhere specified or included 1404 2000 - Cotton linters - Other: 1404 9010 - - - Hard seeds, pips, hulls and nuts, of a kind used for carving (e.g. corozo and dom) 1404 9090 - - - Other

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 1. 1. 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 0405 15% (c) Edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21); d 2301 2304 2306 (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). 2. 1509 2. 1509 does not apply to oils obtained from olives by solvent 1510 extraction (heading 1510). 3. 1518 3. 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool 1522 grease residues fall in heading 1522. Subheading Note 1. 1514 11 1514 19 1. For the purposes of subheadings 1514 11 and 1514 19, 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 1503 1503 1501 0010 - - - Lard 1501 0090 - - - Other 1502 1502 0000 Fats of bovine animals, sheep or goats, other 1503 than those of heading 1503 1503 1503 0000 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

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: 1504 1010 鰵 - - - Of cod 1504 1090 - - - Other 1504 2000 - Fats and oils and their fractions, of fish, other than liver oils 1504 3000 - Fats and oils and their fractions, of marine mammals 1505 1505 0000 Wool grease and fatty substances derived therefrom (including lanolin) 1506 1506 0000 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 1507 1000 - Crude oil, whether or not degummed 1507 9000 - Other 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified 1508 1000 - Crude oil 1508 9000 - Other 1509 Olive oil and its fractions, whether or not refined, but not chemically modified 1509 1000 - Virgin 1509 9000 - Other 1510 1510 0000 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 1509 1511 Palm oil and its fractions, whether or not refined, but not chemically modified 1511 1000 - Crude oil 1511 9000 - 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: 1512 1110 - - - Sunflower-seed oil 1512 1120 - - - Safflower oil

56 Description - - Other: 1512 1910 - - - Sunflower-seed oil 1512 1920 - - - Safflower oil - Cotton-seed oil and its fractions: 1512 2100 - - Crude oil, whether or not gossypol has been removed 1512 2900 - - 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: 1513 1100 - - Crude oil 1513 1900 - - Other - Palm kernel or babassu oil and fractions thereof: 1513 2100 - - Crude oil 1513 2900 - - 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: 1514 1100 - - Crude oil 1514 1900 - - Other - Other: 1514 9100 - - Crude oil 1514 9900 - - 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: 1515 1100 - - Crude oil 1515 1900 - - Other - Maize (corn) oil and its fractions: 1515 2100 - - Crude Oil 1515 2900 - - Other 1515 3000 - Castor oil and its fractions 1515 5000 - Sesame oil and its fractions - Other: 1515 9010 - - - Oleum Linderae 1515 9020 - - - Jojoba oil and its fractions 1515 9090 - - - 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 1516 1000 - Animal fats and oils and their fractions

57 Description 1516 2000 - 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 1516 1516 1517 1000 - Margarine, excluding liquid margarine 1517 9000 - Other 1518 1518 0000 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 1520 1520 0000 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 1521 1000 - Vegetable waxes - Other: 1521 9010 - - - Spermaceti 1521 9020 - - - Cera Chinensis 1521 9090 - - - Other 1522 1522 0000 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

58 SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note 1. 1. 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 1. 0504 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504. 2. 20% 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 1902 2103 products of heading 1902 or to the preparations of heading 2103 or 2104 2104. Subheading Notes 1. 1602 10 1. For the purposes of subheading 1602 10, 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 1602. 2. 1604 1605 2. 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 1601 0010 - - - Not canned 1601 0020 - - - Canned

59 Description 1602 Other prepared or preserved meat, meat offal or blood 1602 1000 - Homogenised preparations - Of liver of any animal: 1602 2010 - - - Not canned 1602 2020 - - - Canned 0105 - Of poultry of heading 0105: 1602 3100 - - Of turkeys - - Of fowls of the species Gallus domesticus: 1602 3211 - - - Chicken breast, not canned 1602 3212 - - - Chicken thigh, not canned 1602 3219 - - - Other, not canned 1602 3220 - - - Canned - - Other: 1602 3910 - - - Not canned 1602 3920 - - - Canned - Of swine: - - Hams and cuts thereof: 1602 4110 - - - Not canned 1602 4120 - - - Canned - - Shoulders and cuts thereof: 1602 4210 - - - Not canned 1602 4220 - - - Canned - - Other, including mixtures: 1602 4910 - - - Not canned 1602 4920 - - - Canned - Of bovine animals: 1602 5010 - - - Corned beef 1602 5020 - - - Not canned 1602 5030 - - - Canned - Other, including preparations of blood of any animal: 1602 9010 - - - Not canned 1602 9020 - - - Canned 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 1603 0010 - - - Chicken essence 1603 0090 - - - Other 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs - Fish, whole or in pieces, but not minced: 1604 1100 - - Salmon 1604 1200 - - Herrings 1604 1300 - - Sardines, sardinella and brisling or sprats 1604 1400 - - Tunas, skipjack and bonito (Sarda spp.) 1604 1500 - - Mackerel 1604 1600 - - Anchovies 1604 1910 - - - River eel

60 Description 1604 1920 - - - Tilapia 1604 1990 - - Other - Other prepared or preserved fish: 1604 2011 - - - Shark s fins, canned 1604 2019 - - - Other, canned 1604 2091 - - Shark s fins, not canned 1604 2099 - - Other 1604 3000 - Caviar and caviar substitutes 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 1605 1000 - Crab 1605 2000 - Shrimps and prawns 1605 3000 - Lobster 1605 4000 - Other crustaceans - Other: 1605 9010 - - - Abalone 1605 9020 - - - Jelly fish 1605 9030 - - - Clams 1605 9090 - - - Other Chapter 17 Sugars and sugar confectionery Note 1. 1. 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 1. 1701 11 1701 12 1. For the purposes of subheadings 1701 11 and 1701 12, 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: 1701 1100 - - Cane sugar 1701 1200 - - Beet sugar

61 Description - Other: 1701 9100 - - Containing added flavouring or colouring matter - - Other: 1701 9910 - - - Refined sugar 1701 9990 - - - 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: 1702 1100 - - Containing by weight 99% or more lactose, 99% expressed as anhydrous lactose, calculated on the dry matter - - Other: 1702 1910 - - - Lactose, in solid or powder form 1702 1920 - - - Lactose syrup - Maple sugar and maple syrup: 1702 2010 - - - Maple sugar, in solid or powder form 1702 2020 - - - Maple syrup - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% 20% by weight of fructose: 1702 3010 - - - Glucose, in solid or powder form 1702 3020 - - - 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% 1702 4010 - - - Glucose, in solid or powder form 1702 4020 - - - Glucose syrup - Chemically pure fructose: 1702 5010 - - - Fructose, in solid or powder form 1702 5020 - - - Fructose syrup - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of 50% fructose, excluding invert sugar: 1702 6010 - - - Fructose, in solid or powder form 1702 6020 - - - Fructose syrup - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: 50% 1702 9010 - - - Other sugars, in solid or powder form 1702 9090 - - - Other 1703 Molasses resulting from the extraction or refining of sugar 1703 1000 - Cane molasses - Other: 1703 9010 - - - Molasses, inedible

62 Description 1703 9090 - - - Other 1704 Sugar confectionery (including white chocolate), not containing cocoa 1704 1000 - Chewing gum, whether or not sugar-coated 1704 9000 - Other Chapter 18 Cocoa and cocoa preparations Notes 1. 0403190119041905 1. This Chapter does not cover the preparations of heading 0403, 1901, 2105220222083003 3004 1904, 1905, 2105, 2202, 2208, 3003 or 3004. 2. 1806 2. 1806 includes sugar confectionery containing cocoa and, 1 subject to Note 1 to this Chapter, other food preparations containing cocoa. Description 1801 1801 0000 Cocoa beans, whole or broken, raw or roasted 1802 1802 0000 Cocoa shells, husks, skins and other cocoa waste 1803 Cocoa paste, whether or not defatted 1803 1000 - Not defatted 1803 2000 - Wholly or partly defatted 1804 1804 0000 Cocoa butter, fat and oil 1805 1805 0000 Cocoa powder, not containing added sugar or other sweetening matter 1806 Chocolate and other food preparations containing cocoa 1806 1000 - Cocoa powder, containing added sugar or other sweetening matter 1806 2000 2 - 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: 1806 3100 - - Filled 1806 3200 - - Not filled 1806 9000 - Other

63 Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks products Notes 1. 1. 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 30. 2. 1901 2. 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). 1106 3. 1904 3. 1904 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). 4. 1904 4. 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 0401 0404 calculated on a totally defatted basis, not elsewhere specified or included 5% 1901 1000 - Preparations for infant use, put up for retail sale

64 Description 1901 2000 1905 - Mixes and doughs for the preparation of bakers wares of heading 1905 - Other: 1901 9010 - - - Malt extracts 1901 9020 - - - Malted milk compounds and mixtures 1901 9030 - - - Ice cream powder 1901 9090 - - - 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: 1902 1100 - - Containing eggs 1902 1900 - - Other 1902 2000 - Stuffed pasta, whether or not cooked or otherwise prepared - Other pasta: 1902 3010 - - - Instant noodles (including instant vermicelli) 1902 3090 - - - Other 1902 4000 - Couscous 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms 1903 0010 - - - Tapioca 1903 0090 - - - 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 1904 1000 - Prepared foods obtained by the swelling or roasting of cereals or cereal products 1904 2000 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 1904 3000 - Bulgur wheat 1904 9000 - Other

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 1905 1000 - Crispbread 1905 2000 - Gingerbread and the like - Sweet biscuits; waffles and wafers: 1905 3100 - - Sweet biscuits 1905 3200 - - Waffles and wafers 1905 4000 - Rusks, toasted bread and similar toasted products 1905 9000 - Other Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants Notes 1. 1. 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 2104. 2. 2007 2008 2. s 2007 and 2008 do not apply to fruit jellies, fruit pastes, 1704 1806 啫 sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806). 3. 20012004 2005 3. s 2001, 2004 and 2005 cover, as the case may be, only those 1105 1106 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 2002. 5. 2007 5. 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. 6. 2009 6. 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.

66 Subheading Notes 1. 2005 10 1. For the purposes of subheading 2005 10, 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 2005 10 preparation for seasoning, preservation or other purposes. These 2005 preparations may contain a small of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005. 2. 2007 10 2. For the purposes of subheading 2007 10, 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 2007 10 preparation for seasoning, preservation or other purposes. These 2007 preparations may contain a small of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007. 3. 2009 122009 212009 31 2009 412009 61 3. For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 71 2009 61 and 2009 71, the expression Brix value means the direct 20 20 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 2001 1000 - Cucumbers and gherkins 2001 9000 - Other 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 2002 1000 - Tomatoes, whole or in pieces 2002 9000 - Other 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 2003 1000 - Mushrooms of the genus Agaricus 2003 2000 - Truffles - Other: 2003 9010 - - - Mushrooms of the genus Volvariella (Straw mushrooms) 2003 9090 - - - Other 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 2006 frozen, other than products of heading 2006 2004 1000 - Potatoes 2004 9000 - Other vegetables and mixtures of vegetables

67 Description 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not 2006 frozen, other than products of heading 2006 2005 1000 - Homogenised vegetables 2005 2000 - Potatoes 2005 4000 - Peas (Pisum sativum) - Beans (Vigna spp., Phaseolus spp.): - - Beans, shelled 2005 5110 - - - Canned 2005 5190 - - - Other 2005 5900 - - Other 2005 6000 - Asparagus 2005 7000 - Olives 2005 8000 - Sweet corn (Zea mays var. saccharata) - Other vegetables and mixtures of vegetables: 2005 9100 - - Bamboo shoots - - Other: 2005 9910 - - - Chinese turnips, salted 2005 9920 - - - Cabbage (Mui Choi), salted 2005 9990 - - - Other 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 2006 0020 - - - Jujubes 2006 0030 - - - Olives 2006 0090 - - - 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 2007 1000 - Homogenised preparations - Other: 2007 9100 - - Citrus fruit 2007 9900 - - 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: 2008 1110 - - - Ground-nuts, roasted 2008 1120 - - - Peanut butter 2008 1130 - - - Ground-nut kernels, canned 2008 1190 - - - Other - - Other, including mixtures: 2008 1910 - - - Walnut meats, canned 2008 1920 - - - Other nuts, canned 2008 1991 - - - Other chestnut seed 2008 1992 - - - Sesame

68 Description 2008 1999 - - - Other 2008 2000 - Pineapples 2008 3000 - Citrus fruit 2008 4000 - Pears 2008 5000 - Apricots 2008 6000 - Cherries 2008 7000 - Peaches, including nectarines 2008 8000 - Strawberries - Other, including mixtures other than those of 2008 19 subheading 2008 19: 2008 9100 - - Palm hearts 2008 9200 - - Mixtures - - Other: 2008 9910 - - - Ginger, preserved in syrup 2008 9920 - - - Ginger, otherwise prepared 2008 9930 - - - Waterchestnuts 2008 9940 茘 - - - Lychee, canned 2008 9950 - - - Longan, canned 2008 9990 - - - 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: 2009 1100 - - Frozen 2009 1200 - - Not frozen, of a Brix value not exceeding 20 20 2009 1900 - - Other - Grapefruit (including pomelo) juice: 2009 2100 20 - - Of a Brix value not exceeding 20 2009 2900 - - Other - Juice of any other single citrus fruit: 20 - - Of a Brix value not exceeding 20: 2009 3110 - - - Lemon juice 2009 3190 - - - Other 2009 3900 - - Other - Pineapple juice: 2009 4100 20 - - Of a Brix value not exceeding 20 2009 4900 - - Other 2009 5000 - Tomato juice - Grape juice (including grape must): 2009 6100 30 - - Of a Brix value not exceeding 30 2009 6900 - - Other - Apple juice: 2009 7100 20 - - Of a Brix value not exceeding 20 2009 7900 - - Other - Juice of any other single fruit or vegetable: 2009 8011 - - - Coconut juice 2009 8012 - - - Mango juice 2009 8013 - - - Passion-fruit juice 2009 8014 - - - Guava juice

69 Description 2009 8019 - - - Other fruit juice 2009 8020 - - - Vegetable juice - Mixtures of juices: 2009 9010 - - - Of fruit juices 2009 9090 - - - Other Chapter 21 Miscellaneous edible preparations Notes 1. 1. 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 0904 0910 (d) Spices or other products of headings 0904 to 0910; e 2103 2104 (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 3003 3004 (f) Yeast put up as a medicament or other products of heading 3003 or 3004; or g 3507 酶 (g) Prepared enzymes of heading 3507. 2. 1b 2. Extracts of the substitutes referred to in Note 1(b) above are to be 2101 classified in heading 2101. 3. 2104 3. 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

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: 2101 1100 - - Extracts, essences and concentrates 2101 1200 - - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 2101 2000 - 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 2101 3000 - 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 2102 1000 - Active yeasts 2102 2000 - Inactive yeasts; other single-cell micro- organisms, dead 2102 3000 - Prepared baking powders 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard 2103 1000 - Soya sauce 2103 2000 - Tomato ketchup and other tomato sauces 2103 3000 - Mustard flour and meal and prepared mustard - Other: 2103 9010 - - - Oyster sauce 2103 9020 ( ) - - - Gourmet Powder 2103 9030 - - - Aromatic bitters 2103 9090 - - - Other 2104 Soups and broths and preparations therefor; homogenised composite food preparations - Soups and broths and preparations therefor: 2104 1010 - - - Vegetable soups and broths 2104 1020 - - - Meat soups and broths 2104 1090 - - - Other 2104 2000 - Homogenised composite food preparations 2105 Ice cream and other edible ice, whether or not containing cocoa 2105 0010 - - - Ice cream 2105 0090 - - - Other 2106 Food preparations not elsewhere specified or included 2106 1000 - Protein concentrates and textured protein substances

71 Description - Other: 2106 9010 - - - Concentrated extracts for making carbonated beverages 2106 9020 啫 啫 - - - Jelly crystal and powder 2106 9030 - - - Sugar syrups containing added flavouring or colouring matter 2106 9040 - - - Compound alcoholic preparations of a kind used for the manufacture of beverages 2106 9050 - - - Royal jelly, put up as tonic essences 2106 9060 - - - Roasted seaweed preparations 2106 9090 - - - Other Chapter 22 Beverages, spirits and vinegar Notes 1. 1. 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 3003 3004 (e) Medicaments of heading 3003 or 3004; or f (f) Perfumery or toilet preparations (Chapter 33). 2. 2. 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 20. 3. 2202 3. For the purposes of heading 2202, the term non-alcoholic beverages 0.5% means beverages of an alcoholic strength by volume not exceeding 2203 2206 2208 0.5% vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. Subheading Note 1. 2204 10 1. For the purposes of subheading 2204 10, 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.

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: 2201 1010 - - - Aerated waters LTR 2201 1020 - - - Mineral waters LTR - Other: 2201 9010 - - - Natural water MAL 2201 9090 - - - 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 2009 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: 2202 1010 - - - Aerated waters LTR 2202 1090 - - - Other LTR - Other: 2202 9010 - - - Beverages, in consumer package LTR (excluding aerated waters) 2202 9090 - - - Other LTR 2203 Beer made from malt 2203 0010 - - - Beer and ale LTR 2203 0020 - - - Stout and porter LTR 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 2009 - Sparkling wine: 2204 1010 - - - Champagne LTR 2204 1090 - - - Other LTR - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: 2 - - In containers holding 2 l or less: 2204 2110 - - - Port LTR 2204 2120 - - - Sherry LTR 2204 2191 - - - Red wine LTR 2204 2192 - - - White wine LTR 2204 2199 - - - Other LTR 2204 2900 - - Other LTR 2204 3000 - 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: 2205 1010 - - - Vermouth LTR

73 Description 2205 1090 - - - Other LTR 2205 9000 - 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 2206 0010 - - - Medicated wine LTR 2206 0090 - - - Other LTR 2207 80% Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength 2207 1000 80% - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher 2207 2000 - Ethyl alcohol and other spirits, denatured, of any strength LTR LTR 2208 80% Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages 2208 2000 - Spirits obtained by distilling grape wine or LTR grape marc 2208 3000 - Whiskies LTR 2208 4000 冧 - Rum and other spirits obtained by distilling LTR fermented sugar-cane products 2208 5000 - Gin and Geneva LTR 2208 6000 - Vodka LTR 2208 7000 - Liqueurs and cordials LTR - Other: 2208 9020 - - - Bitters LTR 2208 9090 - - - Other LTR 2209 2209 0000 Vinegar and substitutes for vinegar obtained from acetic acid LTR Chapter 23 Residues and waste from the food industries; prepared animal fodder Note 1. 2309 1. 2309 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.

74 Subheading Note 1. 2306 41 1. For the purposes of subheading 2306 41, 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: 2301 1010 - - - Greaves 2301 1090 - - - Other - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: 2301 2010 - - - Flours and meals of fish, of a kind used in animal feeding 2301 2090 - - - 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 2302 1000 - Of maize (corn) 2302 3000 - Of wheat 2302 4000 - Of other cereals 2302 5000 - 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 2303 1000 - Residues of starch manufacture and similar residues 2303 2000 - Beet-pulp, bagasse and other waste of sugar manufacture 2303 3000 - Brewing or distilling dregs and waste 2304 2304 0000 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 2305 2305 0000 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, 23042305 other than those of heading 2304 or 2305 2306 1000 - Of cotton seeds 2306 2000 - Of linseed

75 Description 2306 3000 - Of sunflower seeds - Of rape or colza seeds: 2306 4100 - - Of low erucic acid rape or colza seeds 2306 4900 - - Other 2306 5000 - Of coconut or copra 2306 6000 - Of palm nuts or kernels 2306 9000 - Other 2307 2307 0000 Wine lees; argol 2308 2308 0000 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 2309 1000 - Dog or cat food, put up for retail sale - Other: 2309 9030 - - - Preparations for use in making complete feeds or supplement feeds 2309 9040 - - - Other, for livestock 2309 9050 - - - Other, for poultry 2309 9090 - - - Other Chapter 24 Tobacco and manufactured tobacco substitutes Note 1. 1. This Chapter does not cover medicinal cigarettes (Chapter 30). Description 2401 Unmanufactured tobacco; tobacco refuse - Tobacco, not stemmed/stripped: 2401 1010 - - - Of the Virginia type 2401 1090 - - - Other - Tobacco, partly or wholly stemmed/stripped: 2401 2010 - - - Of the Virginia type 2401 2090 - - - Other 2401 3000 - Tobacco refuse 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 2402 1000 - Cigars, cheroots and cigarillos, containing tobacco 2402 2000 - Cigarettes containing tobacco MIL - Other: 2402 9010 - - - Cigars, cheroots and cigarillos 2402 9020 - - - Cigarettes MIL

76 Description 2403 Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences 2403 1000 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion - Other: 2403 9100 - - Homogenised or reconstituted tobacco 2403 9900 - - Other

77 SECTION V MINERAL PRODUCTS Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement Notes 1. 4 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other 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. 2. 2. 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 7102 7103 (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). 9609 3. 2517 3. Any products classifiable in heading 2517 and any other heading of 2517 the Chapter are to be classified in heading 2517. 4. 2530 4. 2530 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.

78 Description 2501 2501 0000 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 2502 2502 0000 Unroasted iron pyrites 2503 2503 0000 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 2504 Natural graphite 2504 1000 - In powder or in flakes 2504 9000 - Other 2505 着 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26 2505 1000 - Silica sands and quartz sands TNE 2505 9000 - 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 2506 1000 - Quartz 2506 2000 - Quartzite 2507 2507 0000 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 2508 1000 - Bentonite 2508 3000 - Fire-clay 2508 4000 - Other clays 2508 5000 - Andalusite, kyanite and sillimanite 2508 6000 - Mullite 2508 7000 - Chamotte or dinas earths 2509 2509 0000 Chalk 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk 2510 1000 - Unground 2510 2000 - Ground 2511 Natural barium sulphate (barytes); natural 煅 barium carbonate (witherite), whether or not 2816 calcined, other than barium oxide of heading 2816 2511 1000 - Natural barium sulphate (barytes)

79 Description 2511 2000 - Natural barium carbonate (witherite) 2512 2512 0000 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 2513 1000 - Pumice stone 2513 2000 - Emery, natural corundum, natural garnet and other natural abrasives 2514 2514 0000 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: 2515 1100 - - Crude or roughly trimmed 2515 1200 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 2515 2000 - 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: 2516 1110 - - - Of a kind commonly used as armour rock for seawall or breakwater construction or for the protection of other marine structures 2516 1120 - - - Of a kind commonly used as pell mell for seawall or breakwater construction or retention structures for reclamation works 2516 1130 - - - Of a kind commonly used for general fill in reclamations and site formations 2516 1190 - - - Other

80 Description 2516 1200 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 2516 2000 - Sandstone 2516 9000 - 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; 2515 2516 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: 2517 1010 - - - Of a kind commonly used as aggregates TNE for the production of concrete, asphalt or bituminous macadam 2517 1020 - - - Of a kind commonly used for road TNE metalling (including sub-base), railway ballast, drainage filter or pipe bedding 2517 1030 - - - Of a kind commonly used for rock fill in TNE construction works 2517 1090 - - - Other TNE 2517 2000 - Macadam of slag, dross or similar industrial TNE waste, whether or not incorporating the 2517 10 materials cited in subheading 2517 10 2517 3000 - Tarred macadam TNE 2515 2516 - Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated: 2517 4100 - - Of marble TNE 2517 4900 - - 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 2518 1000 煅 - Dolomite not calcined or sintered 2518 2000 煅 - Calcined or sintered dolomite 2518 3000 - Dolomite ramming mix

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 2519 1000 - Natural magnesium carbonate (magnesite) 2519 9000 - 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 2520 1000 - Gypsum; anhydrite 2520 2000 - Plasters 2521 2521 0000 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 2825 2522 1000 - Quicklime 2522 2000 - Slaked lime 2522 3000 - 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 2523 1000 - Cement clinkers TNE - Portland cement: 2523 2100 - - White cement, whether or not artificially TNE 着 coloured - - Other: 2523 2910 - - - Sulphate resisting cement TNE 2523 2990 - - - Other TNE 2523 3000 - Aluminous cement TNE 2523 9000 - Other hydraulic cements TNE 2524 Asbestos 2524 1000 - Crocidolite - Other: 2524 9010 - - - Chrysotile 2524 9020 - - - Amosite 2524 9090 - - - Other 2525 Mica, including splittings; mica waste 2525 1000 - Crude mica and mica rifted into sheets or splittings 2525 2000 - Mica powder 2525 3000 - Mica waste

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 2526 1000 - Not crushed, not powdered 2526 2000 - 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 2528 1000 - Natural sodium borates and concentrates 煅 thereof (whether or not calcined) 2528 9000 - Other 2529 Feldspar; leucite; nepheline and nepheline syenite; fluorspar 2529 1000 - Feldspar - Fluorspar: 2529 2100 - - Containing by weight 97% or less of 97% calcium fluoride 2529 2200 - - Containing by weight more than 97% of 97% calcium fluoride 2529 3000 - Leucite; nepheline and nepheline syenite 2530 Mineral substances not elsewhere specified or included 2530 1000 - Vermiculite, perlite and chlorites, unexpanded 2530 2000 - Kieserite, epsomite (natural magnesium sulphates) - Other: 2530 9010 - - - Arsenolite 2530 9020 - - - Orpiment 2530 9030 - - - Realgar 2530 9090 - - - Other Chapter 26 Ores, slag and ash Notes 1. 1. This Chapter does not cover: a (a) Slag or similar industrial waste prepared as macadam (heading 2517 2517); 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;

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). 2. 2601 2617 2. 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 2844 2601 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. 3. 2620 3. 2620 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 1. 2620 21 1. For the purposes of subheading 2620 21, 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. 2. 2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals 2620 60 or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60. Description 2601 Iron ores and concentrates, including roasted iron pyrites - Iron ores and concentrates, other than roasted iron pyrites: 2601 1100 - - Non-agglomerated 2601 1200 - - Agglomerated 2601 2000 - Roasted iron pyrites 2602 2602 0000 Manganese ores and concentrates, including 20% ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight 2603 2603 0000 Copper ores and concentrates 2604 2604 0000 Nickel ores and concentrates 2605 2605 0000 Cobalt ores and concentrates

84 Description 2606 2606 0000 Aluminium ores and concentrates 2607 2607 0000 Lead ores and concentrates 2608 2608 0000 Zinc ores and concentrates 2609 2609 0000 Tin ores and concentrates 2610 2610 0000 Chromium ores and concentrates 2611 2611 0000 Tungsten ores and concentrates 2612 Uranium or thorium ores and concentrates 2612 1000 - Uranium ores and concentrates 2612 2000 - Thorium ores and concentrates 2613 Molybdenum ores and concentrates 2613 1000 - Roasted 2613 9000 - Other 2614 2614 0000 Titanium ores and concentrates 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates 2615 1000 - Zirconium ores and concentrates 2615 9000 - Other 2616 Precious metal ores and concentrates 2616 1000 - Silver ores and concentrates 2616 9000 - Other 2617 Other ores and concentrates 2617 1000 - Antimony ores and concentrates - Other: 2617 9010 - - - Cinnabar (Cinnabaris) 2617 9090 - - - Other 2618 2618 0000 Granulated slag (slag sand) from the manufacture of iron or steel 2619 2619 0000 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: 2620 1100 - - Hard zinc spelter 2620 1900 - - Other - Containing mainly lead: 2620 2100 - - Leaded gasoline sludges and leaded anti-knock compound sludges 2620 2900 - - Other 2620 3000 - Containing mainly copper 2620 4000 - Containing mainly aluminium

85 Description 2620 6000 - 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: 2620 9100 - - Containing antimony, beryllium, cadmium, chromium or their mixtures 2620 9900 - - Other 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 2621 1000 - Ash and residues from the incineration of municipal waste 2621 9000 - Other Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Notes 1. 1. 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 3003 3004 (b) Medicaments of heading 3003 or 3004; or c 33013302 3805 (c) Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. 2. 2710 2. 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 1 013 polyolefins of which less than 60% by volume distils at 300 o C, after 60% conversion to 1 013 millibars when a reduced-pressure distillation method is used (Chapter 39). 3. 2710 3. 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

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 1. 2701 11 1. For the purposes of subheading 2701 11, anthracite means coal 14% having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%. 2. 2701 12 2. For the purposes of subheading 2701 12, 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, 5 833 kcal/kg mineral-matter-free basis) equal to or greater than 5 833 kcal/kg. 3. 2707 102707 202707 30 2707 40 3. For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, 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. 4. 2710 11 4. For the purposes of subheading 2710 11, 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: 2701 1100 - - Anthracite TNE 2701 1200 - - Bituminous coal TNE 2701 1900 - - Other coal TNE 2701 2000 - Briquettes, ovoids and similar solid fuel TNE manufactured from coal 2702 Lignite, whether or not agglomerated, excluding jet 2702 1000 - Lignite, whether or not pulverised, but not TNE agglomerated 2702 2000 - Agglomerated lignite TNE 2703 2703 0000 Peat (including peat litter), whether or not agglomerated 2704 2704 0000 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 2705 2705 0000 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 2706 2706 0000 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

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 2707 1000 - Benzol (benzene) 2707 2000 - Toluol (toluene) 2707 3000 - Xylol (xylene) 2707 4000 萘 - Naphthalene 2707 5000 - Other aromatic hydrocarbon mixtures of ASTM which 65% or more by volume (including D86 250 losses) distils at 250 o C by the ASTM D86 method 65% - Other: 2707 9100 - - Creosote oils 2707 9900 - - Other 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 2708 1000 - Pitch 2708 2000 - Pitch coke 2709 2709 0000 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: 2710 1101 - - - Aviation spirit K6 2710 1102 - - - Motor spirit (gasoline), leaded K6 2710 1103 - - - Motor spirit (gasoline), unleaded, having a K6 research octane number not less than 98 98 2710 1104 - - - Motor spirit (gasoline), unleaded, having a K6 research octane number less than 98 98 2710 1105 - - - Spirit type (gasoline type) jet fuel K6 2710 1120 - - - Naphtha K6 2710 1199 - - - Other K6

88 Description - - Other: 2710 1902 - - - Kerosene (including kerosene type jet K6 fuel) 2710 1909 - - - Other medium petroleum oils and K6 preparations 2710 1911 - - - Light diesel oil, not more than 0.005% by K6 weight of sulphur content (Ultra Low 0.005% Sulphur Diesel (ULSD)) 2710 1912 - - - Light diesel oil, over 0.005% but not more K6 than 0.05% by weight of sulphur content 0.005% 0.05% 2710 1913 - - - Light diesel oil, over 0.05% but not more K6 than 0.5% by weight of sulphur content 0.05% 0.5% 2710 1919 - - - Light diesel oil, other K6 2710 1921 - - - Heavy diesel oil K6 2710 1929 - - - Other fuel oils K6 2710 1931 - - - Lubricating oils K6 2710 1932 - - - Lubricating greases 2710 1999 - - - Other - Waste oils: 2710 9100 - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 2710 9900 - - Other 2711 Petroleum gases and other gaseous hydrocarbons - Liquefied: 2711 1100 - - Natural gas TNE 2711 1200 - - Propane TNE 2711 1300 - - Butanes TNE 2711 1400 - - Ethylene, propylene, butylene and butadiene TNE 2711 1900 - - Other TNE - In gaseous state: 2711 2100 - - Natural gas TNE 2711 2900 - - 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 2712 1000 - Petroleum jelly 2712 2000 - Paraffin wax containing by weight less than 0.75% 0.75% of oil 2712 9000 - Other

89 Description 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals - Petroleum coke: 2713 1100 煅 - - Not calcined 2713 1200 煅 - - Calcined 2713 2000 - Petroleum bitumen 2713 9000 - 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 2714 1000 - Bituminous or oil shale and tar sands 2714 9000 - Other 2715 2715 0000 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) 2716 2716 0000 Electrical energy GWH

90 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes 1. A 2844 2845 1. (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 28432846 2852 description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section. 2. 1 2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3004300530063212 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by 3303330433053306330735063707 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. 3. 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified 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 1. 1. 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;

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. 2. 2. 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 2842 2843 2846 products included in heading 2843 to 2846 and 2852 and carbides 2852 2849 (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). 3. 1 3. 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 234 5 (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 3207 3206; glass frit and other glass in the form of powder; granules or flakes, of heading 3207; e 3801 3813 (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 7102 7105 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.

92 5. 2826 2842 5. 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 2842. 6. 2844 6. 2844 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 74 0.002 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. 2844 2845 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. 7. 2848 15% 7. 2848 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus. 8. 8. 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 3818. 3818 Description I. I. CHEMICAL ELEMENTS 2801 Fluorine, chlorine, bromine and iodine - Chlorine: 2801 1010 - - - Liquid 2801 1090 - - - Other 2801 2000 - Iodine 2801 3000 - Fluorine; bromine 2802 2802 0000 Sulphur, sublimed or precipitated; colloidal sulphur

93 Description 2803 2803 0000 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 2804 Hydrogen, rare gases and other non-metals 2804 1000 - Hydrogen - - Rare gases: 2804 2100 - - Argon - 2804 2900 - - Other - 2804 3000 - Nitrogen - 2804 4000 - Oxygen - 2804 5000 - Boron; tellurium - Silicon: 2804 6100 - - Containing by weight not less than 99.99% 99.99% of silicon 2804 6900 - - Other 2804 7000 - Phosphorus 2804 8000 - Arsenic 2804 9000 - 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: 2805 1100 - - Sodium 2805 1200 - - Calcium 2805 1900 - - Other 2805 3000 - Rare-earth metals, scandium and yttrium 2805 4000 - Mercury II. II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS 2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid - Hydrogen chloride (hydrochloric acid): 2806 1010 - - - Hydrogen chloride 2806 1020 - - - Hydrochloric acid 2806 2000 - Chlorosulphuric acid 2807 Sulphuric acid; oleum 2807 0010 - - - Sulphuric acid 2807 0020 - - - Oleum 2808 2808 0000 Nitric acid; sulphonitric acids 2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined 2809 1000 - Diphosphorus pentaoxide 2809 2000 - Phosphoric acid and polyphosphoric acids 2810 2810 0000 Oxides of boron; boric acids

94 Description 2811 Other inorganic acids and other inorganic oxygen compounds of non-metals - Other inorganic acids: 2811 1100 - - Hydrogen fluoride (hydrofluoric acid) - - Other: 2811 1930 - - - Arsenic acids 2811 1940 - - - Hydrogen cyanide 2811 1990 - - - Other - Other inorganic oxygen compounds of non-metals: 2811 2100 - - Carbon dioxide 2811 2200 - - Silicon dioxide - - Other: 2811 2910 - - - Arsenic pentoxide 2811 2920 - - - Arsenic trioxide 2811 2930 - - - Sulphur dioxide 2811 2990 - - - Other III. III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS 2812 Halides and halide oxides of non-metals - Chlorides and chloride oxides: 2812 1010 - - - Arsenic trichloride 2812 1020 酰 - - - Carbonyl dichloride (phosgene) 2812 1030 - - - Phosphorus oxychloride 2812 1040 - - - Phosphorus trichloride 2812 1050 - - - Phosphorus pentachloride 2812 1060 - - - Sulphur monochloride 2812 1070 - - - Sulphur dichloride 2812 1080 酰 - - - Thionyl chloride 2812 1090 - - - Other - Other: 2812 9010 - - - Sulphur hexafluoride (SF 6 ) 2812 9090 - - - Other 2813 Sulphides of non-metals; commercial phosphorus trisulphide 2813 1000 - Carbon disulphide 2813 9000 - Other IV. IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 2814 Ammonia, anhydrous or in aqueous solution 2814 1000 - Anhydrous ammonia 2814 2000 - Ammonia in aqueous solution 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium - Sodium hydroxide (caustic soda): 2815 1100 - - Solid 2815 1200 - - In aqueous solution (soda lye or liquid soda) 2815 2000 - Potassium hydroxide (caustic potash)

95 Description 2815 3000 - Peroxides of sodium or potassium 2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium - Hydroxide and peroxide of magnesium: 2816 1010 - - - Peroxides of magnesium 2816 1020 - - - Hydroxide of magnesium 2816 4000 - Oxides, hydroxides and peroxides, of strontium or barium 2817 Zinc oxide; zinc peroxide 2817 0010 - - - Zinc oxide 2817 0020 - - - Zinc peroxide 2818 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide 2818 1000 - Artificial corundum, whether or not chemically defined 2818 2000 - Aluminium oxide, other than artificial corundum 2818 3000 - Aluminium hydroxide 2819 Chromium oxides and hydroxides 2819 1000 - Chromium trioxide 2819 9000 - Other 2820 Manganese oxides 2820 1000 - Manganese dioxide 2820 9000 - Other 2821 Iron oxides and hydroxides; earth colours 70% containing 70% or more by weight of combined iron evaluated as Fe 2 0 3 2821 1000 - Iron oxides and hydroxides 2821 2000 - Earth colours 2822 Cobalt oxides and hydroxides; commercial cobalt oxides 2822 0010 - - - Cobalt oxides; commercial cobalt oxides 2822 0020 - - - Cobalt hydroxides 2823 2823 0000 Titanium oxides 2824 Lead oxides; red lead and orange lead 2824 1000 - Lead monoxide (litharge, massicot) 2824 9000 - Other 2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 2825 1000 - Hydrazine and hydroxylamine and their inorganic salts 2825 2000 - Lithium oxide and hydroxide

96 Description 2825 3000 - Vanadium oxides and hydroxides 2825 4000 - Nickel oxides and hydroxides 2825 5000 - Copper oxides and hydroxides 2825 6000 - Germanium oxides and zirconium dioxide 2825 7000 - Molybdenum oxides and hydroxides 2825 8000 - Antimony oxides - Other: 2825 9010 - - - Tin oxides 2825 9020 - - - Other metallic oxides of a kind usually used in paints 2825 9030 - - - Hydrargyri Oxydum Rubrum 2825 9099 - - - Other V. V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS 2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts - Fluorides: 2826 1200 - - Of aluminium 2826 1900 - - Other 2826 3000 - Sodium hexafluoroaluminate (synthetic cryolite) 2826 9000 - Other 2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides 2827 1000 - Ammonium chloride 2827 2000 - Calcium chloride - Other chlorides: 2827 3100 - - Of magnesium 2827 3200 - - Of aluminium 2827 3500 - - Of nickel - - Other: 2827 3910 - - - Calomelas 2827 3920 - - - Mercurous chloride and mercuric chloride 2827 3990 - - - Other - Chloride oxides and chloride hydroxides: 2827 4100 - - Of copper 2827 4900 - - Other - Bromides and bromide oxides: 2827 5100 - - Bromides of sodium or of potassium 2827 5900 - - Other 2827 6000 - Iodides and iodide oxides 2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites - Commercial calcium hypochlorite and other calcium hypochlorites: 2828 1010 - - - Commercial calcium hypochlorite 2828 1090 - - - Other - Other: 2828 9010 - - - Hypobromites 2828 9020 - - - Sodium chlorite

97 Description 2828 9090 - - - Other 2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates - Chlorates: 2829 1100 - - Of sodium - - Other: 2829 1910 - - - Of potassium (chlorate of potash) 2829 1990 - - - Other - Other: 2829 9010 - - - Bromates and perbromates 2829 9020 - - - Iodates and periodates 2829 9090 - - - Other 2830 Sulphides; polysulphides, whether or not chemically defined 2830 1000 - Sodium sulphide 2830 9000 - Other 2831 Dithionites and sulphoxylates 2831 1000 - Of sodium 2831 9000 - Other 2832 Sulphites; thiosulphates 2832 1000 - Sodium sulphites 2832 2000 - Other sulphites - Thiosulphates: 2832 3010 - - - Sodium thiosulphate 2832 3090 - - - Other 2833 Sulphates; alums; peroxosulphates (persulphates) - Sodium sulphates: 2833 1100 - - Disodium sulphate - - Other: 2833 1910 - - - Natrii Sulfas Exsiccatus 2833 1990 - - - Other - Other sulphates: 2833 2100 - - Of magnesium 2833 2200 - - Of aluminium 2833 2400 - - Of nickel 2833 2500 - - Of copper 2833 2700 - - Of barium 2833 2900 - - Other 2833 3000 - Alums 2833 4000 - Peroxosulphates (persulphates) 2834 Nitrites; nitrates 2834 1000 - Nitrites - Nitrates: 2834 2100 - - Of potassium - - Other: 2834 2920 - - - Of calcium 2834 2990 - - - Other

98 Description 2835 Phosphinates (hypophosphites), phosphonates (phosphites), and phosphates; polyphosphates, whether or not chemically defined 2835 1000 - Phosphinates (hypophosphites) and phosphonates (phosphites) - Phosphates: 2835 2200 - - Of mono- or disodium 2835 2400 - - Of potassium 2835 2500 - - Calcium hydrogenorthophosphate (dicalcium phosphate) 2835 2600 - - Other phosphates of calcium 2835 2900 - - Other - Polyphosphates: 2835 3100 - - Sodium triphosphate (sodium tripolyphosphate) - - Other: 2835 3910 - - - Tetrasodium pyrophosphate 2835 3990 - - - Other 2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate 2836 2000 - Disodium carbonate 2836 3000 - Sodium hydrogencarbonate (sodium bicarbonate) 2836 4000 - Potassium carbonates 2836 5000 - Calcium carbonate 2836 6000 - Barium carbonate - Other: 2836 9100 - - Lithium carbonates 2836 9200 - - Strontium carbonate - - Other: 2836 9910 - - - Magnesium carbonate 2836 9920 - - - Sodium carbonate 2836 9990 - - - Other 2837 Cyanides, cyanide oxides and complex cyanides - Cyanides and cyanide oxides: 2837 1100 - - Of sodium - - Other: 2837 1910 - - - Of potassium 2837 1990 - - - Other 2837 2000 - Complex cyanides 2839 Silicates; commercial alkali metal silicates - Of sodium: 2839 1100 - - Sodium metasilicates 2839 1900 - - Other 2839 9000 - Other 2840 Borates; peroxoborates (perborates) - Disodium tetraborate (refined borax): 2840 1100 - - Anhydrous 2840 1900 - - Other

99 Description 2840 2000 - Other borates 2840 3000 - Peroxoborates (perborates) 2841 Salts of oxometallic or peroxometallic acids 2841 3000 - Sodium dichromate 2841 5000 - Other chromates and dichromates; peroxochromates - Manganites, manganates and permanganates: 2841 6100 - - Potassium permanganate 2841 6900 - - Other 2841 7000 - Molybdates 2841 8000 - Tungstates (wolframates) 2841 9000 - Other 2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides 2842 1000 - Double or complex silicates, including aluminosilicates whether or not chemically defined - Other: 2842 9010 - - - Arsenites and arsenates 2842 9090 - - - Other VI. VI. MISCELLANEOUS 2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals 2843 1000 - Colloidal precious metals - Silver compounds: 2843 2100 - - Silver nitrate 2843 2900 - - Other - Gold compounds: 2843 3010 - - - Gold potassium cyanide 2843 3090 - - - Other - Other compounds; amalgams: 2843 9010 - - - Rhodium sulphate 2843 9090 - - - 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 2844 1000 - Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds

100 Description 2844 2000 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 2844 3000 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 2844 4000 2844 102844 20 - Radioactive elements and isotopes and 2844 30 compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radio-active residues 2844 5000 - Spent (irradiated) fuel elements (cartridges) of nuclear reactors 2845 2844 Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined 2845 1000 - Heavy water (deuterium oxide) 2845 9000 - Other 2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals 2846 1000 - Cerium compounds 2846 9000 - Other 2847 2847 0000 Hydrogen peroxide, whether or not solidified with urea 2848 2848 0000 Phosphides, whether or not chemically defined, excluding ferrophosphorus 2849 Carbides, whether or not chemically defined 2849 1000 - Of calcium 2849 2000 - Of silicon 2849 9000 - Other 2850 2850 0000 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also 2849 carbides of heading 2849 2852 2852 0000 Compounds, inorganic or organic, of mercury, excluding amalgams

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 2853 0010 - - - Liquid air (including compressed air) 2853 0020 - - - Cyanogen chloride 2853 0030 - - - Distilled water for human consumption 2853 0090 - - - Other Chapter 29 Organic chemicals Notes 1. 1. 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 2936 2939 2940 (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.

102 2. 2. This Chapter does not cover: a 1504 (a) Goods of heading 1504 or crude glycerol of heading 1520; 1520 b 2207 2208 (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 3102 3105 (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). 3. 3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. 4. 2904 2906 2908 2911 4. In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any 2913 2920 reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. 2929 Nitro or nitroso groups are not to be taken as nitrogen-functions for the purposes of heading 2929. 2911291229142918 For the purposes of headings 2911, 2912, 2914, 2918 and 2922 2905 2920 2922, oxygen-function is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920. 5. 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;

103 2 3 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. 6. 2930 2931 6. 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. 2930 2931 2930 (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). 7. 29322933 2934 7. 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. 8. 2937 8. 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 1. 1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named Other in the series of subheadings concerned. 2. 3 2. Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

104 Description I. I. HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2901 Acyclic hydrocarbons 2901 1000 - Saturated - Unsaturated: 2901 2100 - - Ethylene 2901 2200 - - Propene (propylene) 2901 2300 - - Butene (butylene) and isomers thereof 2901 2400 1,3 - - Buta-1,3-diene and isoprene 2901 2900 - - Other 2902 Cyclic hydrocarbons 萜 - Cyclanes, cyclenes and cycloterpenes: 2902 1100 - - Cyclohexane 2902 1900 - - Other 2902 2000 - Benzene 2902 3000 - Toluene - Xylenes: 2902 4100 - - o-xylene 2902 4200 - - m-xylene 2902 4300 - - p-xylene 2902 4400 - - Mixed xylene isomers 2902 5000 - Styrene 2902 6000 - Ethylbenzene 2902 7000 - Cumene - Other: 2902 9010 - - - Aromatic hydrocarbons 2902 9090 - - - Other 2903 Halogenated derivatives of hydrocarbons - Saturated chlorinated derivatives of acyclic hydrocarbons: - - Chloromethane (methyl chloride) and chloroethane (ethyl chloride): 2903 1110 - - - Chloromethane (methyl chloride) 2903 1120 - - - Chloroethane (ethyl chloride) 2903 1200 - - Dichloromethane (methylene chloride) 2903 1300 - - Chloroform (trichloromethane) 2903 1400 - - Carbon tetrachloride 2903 1500 ISO 1,2- - - Ethylene dichloride (ISO) (1,2-Dichloroethane ) - - Other: 2903 1910 1,1,1- - - - 1,1,1-Trichloroethane 2903 1990 - - - Other - Unsaturated chlorinated derivatives of acyclic hydrocarbons: 2903 2100 - - Vinyl chloride (chloroethylene) 2903 2200 - - Trichloroethylene 2903 2300 - - Tetrachloroethylene (perchloroethylene) 2903 2900 - - Other

105 Description - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: 2903 3100 (ISO)1,2- - - Ethylene dibromide (ISO) (1,2-dibromoethane) - - Other: 2903 3910 1,1,3,3,3- -2- - - - 1, 1, 3, 3, 3-Pentafluoro-2-trifluoromethyl- -1-1-propene 2903 3920 1,1,1,2- - - - 1, 1, 1, 2-tetrafluoroethane 2903 3931 (CF 4 ) - - - Perfluoromethane (CF 4 ) 2903 3932 (C 2 F 6 ) - - - Perfluoroethane (C 2 F 6 ) 2903 3933 (C 3 F 8 ) - - - Perfluoropropane (C 3 F 8 ) 2903 3934 (C 4 F 10 ) - - - Perfluorobutane (C 4 F 10 ) 2903 3935 (C 5 F 12 ) - - - Perfluoropentane (C 5 F 12 ) 2903 3936 (C 6 F 14 ) - - - Perfluorohexane (C 6 F 14 ) 2903 3939 - - - Other perfluorinated derivatives of acyclic hydrocarbons 2903 3941 (HFC-23) - - - Trifluoromethane (HFC-23) 2903 3942 (HFC-32) - - - Difluoromethane (HFC-32) 2903 3943 1,1,1,2,2,3,4,5,5,5- - - - 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) (HFC-43-10mee) 2903 3944 (HFC-125) - - - Pentafluoroethane (HFC-125) 2903 3945 1,1,1- - - - 1,1,1-trifluoroethane (HFC-143a) (HFC-143a) 2903 3946 1,1- - - - 1,1-difluoroethane (HFC-152a) (HFC-152a) 2903 3951 1,1,1,2,3,3,3-- - - 1,1,1,2,3,3,3-heptafluoropropane (HFC-227ea) (HFC-227ea) 2903 3952 1,1,1,3,3,3 - - - 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) (HFC-236fa) 2903 3953 1,1,2,2,3- - - - 1,1,2,2,3-pentafluoropropane (HFC-245ca) (HFC-245ca) 2903 3954 1,1,1,3,3- - - - 1,1,1,3,3-pentafluoropropane (HFC-245fa) (HFC-245fa) 2903 3959 - - - Other fluorinated derivatives of acyclic hydrocarbons 2903 3991 - - - Bromomethane (methyl bromide) 2903 3999 - - - Other - Halogenated derivatives of acyclic hydrocarbons 2 containing two or more different halogens: 2903 4100 - - Trichlorofluoromethane 2903 4200 - - Dichlorodifluoromethane 2903 4300 - - Trichlorotrifluoroethanes - - Dichlorotetrafluoroethanes and chloropentafluoroethane: 2903 4410 - - - Dichlorotetrafluoroethanes 2903 4420 - - - Chloropentafluoroethane - - Other derivatives perhalogenated only with fluorine and chlorine: 2903 4502 - - - Chlorotrifluoromethane 2903 4503 - - - Pentachlorofluoroethane 2903 4504 - - - Tetrachlorodifluoroethane 2903 4505 - - - Heptachlorofluoropropane 2903 4506 - - - Hexachlorodifluoropropane 2903 4507 - - - Pentachlorotrifluoropropane

106 Description 2903 4508 - - - Tetrachlorotetrafluoropropane 2903 4509 - - - Trichloropentafluoropropane 2903 4510 - - - Dichlorohexafluoropropane 2903 4511 - - - Chloroheptafluoropropane 2903 4512 - - - Dichlorofluoromethane 2903 4513 - - - Chlorofluoromethane 2903 4514 - - - Tetrachlorofluoroethane 2903 4515 - - - Trichlorodifluoroethane 2903 4518 - - - Trichlorofluoroethane 2903 4519 - - - Dichlorodifluoroethane 2903 4520 - - - Chlorotrifluoroethane 2903 4523 - - - Chlorofluoroethane 2903 4524 - - - Hexachlorofluoropropane 2903 4525 - - - Pentachlorodifluoropropane 2903 4526 - - - Tetrachlorotrifluoropropane 2903 4527 - - - Trichlorotetrafluoropropane 2903 4529 - - - Chlorohexafluoropropane 2903 4530 - - - Pentachlorofluoropropane 2903 4531 - - - Tetrachlorodifluoropropane 2903 4532 - - - Trichlorotrifluoropropane 2903 4533 - - - Dichlorotetrafluoropropane 2903 4534 - - - Chloropentafluoropropane 2903 4535 - - - Tetrachlorofluoropropane 2903 4536 - - - Trichlorodifluoropropane 2903 4537 - - - Dichlorotrifluoropropane 2903 4538 - - - Chlorotetrafluoropropane 2903 4539 - - - Trichlorofluoropropane 2903 4540 - - - Dichlorodifluoropropane 2903 4541 - - - Chlorotrifluoropropane 2903 4542 - - - Dichlorofluoropropane 2903 4543 - - - Chlorodifluoropropane 2903 4544 - - - Chlorofluoropropane 2903 4599 - - - Other derivatives perhalogenated only with fluorine and chlorine - - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes: 2903 4610 - - - Bromochlorodifluoromethane 2903 4620 - - - Bromotrifluoromethane 2903 4630 - - - Dibromotetrafluoroethanes - - Other perhalogenated derivatives: 2903 4710 - - - Trifluoroiodomethane (Triodide) (CF 3 I) 2903 4790 - - - Other - - Other: 2903 4901 - - - Chlorodifluoromethane 2903 4902 - - - Chlorodifluoroethane 2903 4903 - - - Dichloropentafluoropropane 2903 4904 1,1- -2,2,2- - - - 1,1-dichloro-2,2,2-trifluoroethane 2903 4905 - - - Other dichlorotrifluoroethane 2903 4906 1--1,2,2,2-- - - 1-chloro-1,2,2,2-tetrafluoroethane 2903 4907 - - - Other chlorotetrafluoroethane 2903 4908 1,1- -1- - - - 1,1-dichloro-1-fluoroethane 2903 4909 - - - Other dichlorofluoroethane 2903 4910 - - - Mixtures of dichlorodifluoromethane and chloroform

107 Description 2903 4919 - - - Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine 2903 4920 - - - Bromochloromethane (CH 2 BrCl) 2903 4940 - - - Derivatives of methane, ethane or propane halogenated only with fluorine and bromine 2903 4990 - - - Other 萜 - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: 2903 5100 1,2,3,4,5,6- - - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH(ISO)) (HCH(ISO)), including lindane (ISO, INN) (ISO, INN) 2903 5200 - - Aldrin (ISO), chlordane (ISO) and (ISO) heptachlor (ISO) (ISO) - - Other: 2903 5910 (c-c 4 F 8 ) - - - Perfluorocyclobutane (c-c 4 F 8 ) 2903 5990 - - - Other - Halogenated derivatives of aromatic hydrocarbons: 2903 6100 - - 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): 2903 6210 (ISO) - - - Hexachlorobenzene (ISO) 2903 6220 (ISO) - - - DDT (ISO) (clofenotane (INN), (INN)1,1,1-1,1,1-trichloro-2,2-bis(p-chlorophenyl) -2, 2- ethane) ) 2903 6900 - - Other 2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 2904 1000 - Derivatives containing only sulpho groups, their salts and ethyl esters 2904 2000 - Derivatives containing only nitro or only nitroso groups - Other: 2904 9010 - - - Trichloronitromethane (chloropicrin) 2904 9090 - - - 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: 2905 1100 - - Methanol (methyl alcohol) 2905 1200 - - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)

108 Description 2905 1300 - - Butan-1-ol (n-butyl alcohol) 2905 1400 - - Other butanols 2905 1600 - - Octanol (octyl alcohol) and isomers thereof 2905 1700 1 - - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol 1 (cetyl alcohol) and octadecan-1-ol (stearyl 1 alcohol) - - Other: 2905 1910 3,3- -2- - - - 3, 3-Dimethylbutan-2-o1 (pinacolyl alcohol) 2905 1990 - - - Other - Unsaturated monohydric alcohols: 萜 - - Acyclic terpene alcohols: 2905 2210 - - - Citronellol, geraniol, linalol, nerol, rhodinol, vetiverol 2905 2290 - - - Other 2905 2900 - - Other - Diols: 2905 3100 - - Ethylene glycol (ethanediol) 2905 3200 - - Propylene glycol (propane-1,2-diol) 2905 3900 - - Other - Other polyhydric alcohols: 2905 4100 2- -2-- - 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol -1,3- (trimethylolpropane) 2905 4200 - - Pentaerythritol 2905 4300 - - Mannitol 2905 4400 - - D-glucitol (sorbitol) 2905 4500 - - Glycerol 2905 4900 - - Other - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: 2905 5100 - - Ethchlorvynol (INN) 2905 5900 - - Other 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 萜 - Cyclanic, cyclenic or cycloterpenic: 2906 1100 - - Menthol 2906 1200 - - Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols 2906 1300 - - Sterols and inositols - - Other: 2906 1910 - - - Borneol 2906 1990 - - - Other - Aromatic: 2906 2100 - - Benzyl alcohol 2906 2900 - - Other

109 Description III. III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2907 Phenols; phenol-alcohols - Monophenols: 2907 1100 - - Phenol (hydroxybenzene) and its salts 2907 1200 - - Cresols and their salts 2907 1300 - - Octylphenol, nonylphenol and their isomers; salts thereof 2907 1500 萘 - - Naphthols and their salts - - Other: 2907 1910 - - - Carbolic acid 2907 1990 - - - Other - Polyphenols; phenol-alcohols: 2907 2100 - - Resorcinol and its salts 2907 2200 - - Hydroquinone (quinol) and its salts 2907 2300 4,4 - - - 4,4 -Isopropylidenediphenol (bisphenol A, A, diphenylolpropane) and its salts 2907 2900 - - Other 2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols - Derivatives containing only halogen substituents and their salts: 2908 1100 (ISO) - - Pentachlorophenol (ISO) 2908 1900 - - Other - Other: 2908 9100 (ISO) - - Dinoseb (ISO) and its salts 2908 9900 - - 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: 2909 1100 - - Diethyl ether 2909 1900 - - Other

110 Description 2909 2000 萜 - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 2909 3000 - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: 2909 4100 2,2 - - - 2,2 -Oxydiethanol (diethylene glycol, digol) 2909 4300 - - Monobutyl ethers of ethylene glycol or of diethylene glycol 2909 4400 - - Other monoalkylethers of ethylene glycol or of diethylene glycol 2909 4900 - - Other 2909 5000 - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives 2909 6000 - 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 2910 1000 - Oxirane (ethylene oxide) 2910 2000 - Methyloxirane (propylene oxide) 2910 3000 1- -2,3- - 1-Chloro-2,3-epoxypropane (epichlorohydrin) 2910 4000 - Dieldrin (ISO, INN) (ISO, INN) 2910 9000 - Other 2911 2911 0000 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: 2912 1100 - - Methanal (formaldehyde) 2912 1200 - - Ethanal (acetaldehyde) - - Other: 2912 1910 - - - Citral and citronellaldehyde 2912 1990 - - - Other - Cyclic aldehydes without other oxygen function: 2912 2100 - - Benzaldehyde 2912 2900 - - Other 2912 3000 - Aldehyde-alcohols

111 Description - Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen: 2912 4100 3- -4- - - Vanillin (4-hydroxy-3-methoxybenzaldehyde) 2912 4200 3- - - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) -4-2912 4900 - - Other 2912 5000 - Cyclic polymers of aldehydes 2912 6000 - Paraformaldehyde 2913 2913 0000 2912 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: 2914 1100 - - Acetone 2914 1200 - - Butanone (methyl ethyl ketone) 2914 1300 4- -2-- - 4-Methylpentan-2-one (methyl isobutyl ketone) 2914 1900 - - Other - Cyclanic, cyclenic or cycloterpenic ketones 萜 without other oxygen function: 2914 2100 - - Camphor 2914 2200 - - Cyclohexanone and methylcyclohexanones 2914 2300 - - Ionones and methylionones 2914 2900 - - Other - Aromatic ketones without other oxygen function: 2914 3100-2- - - Phenylacetone (phenylpropan-2-one) 2914 3900 - - Other 2914 4000 - Ketone-alcohols and ketone-aldehydes 2914 5000 - Ketone-phenols and ketones with other oxygen function 醌 - Quinones: 2914 6100 蒽 醌 - - Anthraquinone 2914 6900 - - Other 2914 7000 - 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

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: 2915 1100 - - Formic acid 2915 1200 - - Salts of formic acid 2915 1300 - - Esters of formic acid - Acetic acid and its salts; acetic anhydride: 2915 2100 - - Acetic acid 2915 2400 - - Acetic anhydride 2915 2900 - - Other - Esters of acetic acid: 2915 3100 - - Ethyl acetate 2915 3200 - - Vinyl acetate 2915 3300 - - n-butyl acetate 2915 3600 (ISO) - - Dinoseb (ISO) acetate 2915 3900 - - Other 2915 4000 - Mono-, di- or trichloroacetic acids, their salts and esters 2915 5000 - Propionic acid, its salts and esters 2915 6000 - Butanoic acids, pentanoic acids, their salts and esters - Palmitic acid, stearic acid, their salts and esters: 2915 7010 - - - Stearic acid 2915 7020 - - - Salts and esters of stearic acid 2915 7030 - - - Palmitic acid, its salts and esters 2915 9000 - 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: 2916 1100 - - Acrylic acid and its salts 2916 1200 - - Esters of acrylic acid 2916 1300 - - Methacrylic acid and its salts 2916 1400 - - Esters of methacrylic acid 2916 1500 - - Oleic, linoleic or linolenic acids, their salts and esters 2916 1900 - - Other 2916 2000 - 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: 2916 3110 - - - Benzoic acid 2916 3120 - - - Sodium benzoate

113 Description 2916 3190 - - - Other 2916 3200 酰 - - Benzoyl peroxide and benzoyl chloride 酰 - - Phenylacetic acid and its salts: 2916 3410 - - - Phenylacetic acid 2916 3420 - - - Salts of phenylacetic acid 2916 3500 - - Esters of phenylacetic acid 2916 3600 蟎 (ISO) - - Binapacryl (ISO) 2916 3900 - - 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: 2917 1110 - - - Oxalic acid 2917 1120 - - - Salts and esters of oxalic acid - - Adipic acid, its salts and esters: 2917 1210 - - - Adipic acid 2917 1220 - - - Salts and esters of adipic acid 2917 1300 - - Azelaic acid, sebacic acid, their salts and esters 2917 1400 - - Maleic anhydride 2917 1900 - - Other 2917 2000 - 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: 2917 3200 - - Dioctyl orthophthalates 2917 3300 - - Dinonyl or didecyl orthophthalates - - Other esters of orthophthalic acid: 2917 3410 - - - Di-iso-butyl orthophthalate 2917 3420 - - - Di-iso-octyl orthophthalate 2917 3490 - - - Other 2917 3500 - - Phthalic anhydride 2917 3600 - - Terephthalic acid and its salts 2917 3700 - - Dimethyl terephthalate - - Other: 2917 3910 - - - Esters of terephthalic acid 2917 3990 - - - Other 2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

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: 2918 1110 - - - Lactic acid 2918 1120 - - - Salts and esters of lactic acid 2918 1200 - - Tartaric acid 2918 1300 - - Salts and esters of tartaric acid 2918 1400 - - Citric acid 2918 1500 - - Salts and esters of citric acid 2918 1600 - - Gluconic acid, its salts and esters 2918 1800 蟎 (ISO) - - Chlorobenzilate (ISO) - - Other: 2918 1910 2,2- -2- - - - 2, 2-Diphenyl-2-hydroxyacetic acid (benzilic acid) 2918 1990 - - - Other - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Salicylic acid and its salts: 2918 2110 - - - Salicylic acid 2918 2120 - - - Salts of salicylic acid 2918 2200 0- 酰 - - O-Acetylsalicylic acid, its salts and esters 2918 2300 - - Other esters of salicylic acid and their salts 2918 2900 - - Other 2918 3000 - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives - Other: 2918 9100 2,4,5-(ISO) (2,4,5- - - 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic ) acid), its salts and esters 2918 9900 - - 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 2919 1000 (2,3- )- - Tris(2,3-dibromopropyl) phosphate 2919 9000 - 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

115 Description - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: 2920 1100 (ISO) - - Parathion (ISO) and parathion-methyl (ISO) (ISO) (methyl-parathion) 2920 1900 - - Other - Other: 2920 9010 - - - Trimethyl phosphite 2920 9020 - - - Triethyl phosphite 2920 9030 - - - Dimethyl phosphite 2920 9040 - - - Diethyl phosphite 2920 9090 - - - Other IX. IX. NITROGEN-FUNCTION COMPOUNDS 2921 Amine-function compounds - Acyclic monoamines and their derivatives; salts thereof: 2921 1100 - - Methylamine, di- or trimethylamine and their salts - - Other: 2921 1910 2- - - - Bis (2-chloroethyl) ethylamine 2921 1920 2- - - - Chlormethine (bis(2-chloroethyl) methylamine) 2921 1930 2- - - - Trichlormethine (tris(2-chloroethyl) amine) 2921 1940 N,N- - - - N, N-Dialkyl (methyl, ethyl, n-propyl or 2- isopropyl) 2-chloroethylamines and their protonated salts 2921 1990 - - - Other - Acyclic polyamines and their derivatives; salts thereof: 2921 2100 1,2- - - Ethylenediamine and its salts 2921 2200 - - Hexamethylenediamine and its salts 2921 2900 - - Other 2921 3000 - Cyclanic, cyclenic or cycloterpenic mono- or 萜 polyamines, and their derivatives; salts thereof - Aromatic monoamines and their derivatives; salts thereof: - - Aniline and its salts: 2921 4110 - - - Aniline 2921 4120 - - - Salts of aniline 2921 4200 - - Aniline derivatives and their salts - - Toluidines and their derivatives; salts thereof: 2921 4310 - - - Toluidines 2921 4320 - - - Toluidines derivatives 2921 4330 - - - Salts of toluidines 2921 4400 - - Diphenylamine and its derivatives; salts thereof

116 Description 2921 4500 1- 萘 - 萘 2- - - 1-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: -- 2921 4601 - - - Amfetamine (INN) and its salts 2921 4602 - - - Benzfetamine (INN) and its salts 2921 4603 - - - Dexamfetamine (INN) and its salts 2921 4604 - - - Etilamfetamine (INN) and its salts 2921 4605 - - - Fencamfamin (INN) and its salts 2921 4606 - - - Lefetamine (INN) and its salts 2921 4607 - - - Levamfetamine (INN) and its salts 2921 4608 - - - Mefenorex (INN) and its salts 2921 4609 -- - - - Phentermine (INN) and its salts 2921 4900 - - Other - Aromatic polyamines and their derivatives; salts thereof: 2921 5100 - - -- - o-, m-, p-phenylenediamine, diaminotoluenes, and their derivatives; salts thereof 2921 5900 - - 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: 2922 1100 - - Monoethanolamine and its salts 2922 1200 - - Diethanolamine and its salts - - Triethanolamine and its salts: 2922 1310 - - - Triethanolamine 2922 1320 - - - Salts of Triethanolamine 2922 1400 - - Dextropropoxyphene (INN) and its salts - - Other: 2922 1910 - - - N, N-Dimethyl-2-aminoethanol and its protonated salts 2922 1920 - - - N, N-Diethyl-2-aminoethanol and its protonated salts 2922 1930 N,N- - - - N, N-Dialkyl (n-propyl or isopropyl) 2-aminoethanols and their protonated salts 2922 1940 - - - Ethyldiethanolamine 2922 1950 - - - Methyldiethanolamine

117 Description 2922 1990 - - - 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: 2922 2100 萘 - - Aminohydroxynaphthalenesulphonic acids and their salts 2922 2900 - - 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: 2922 3110 - - - Amfepramone (INN) and its salts 2922 3120 - - - Methadone (INN) and its salts 2922 3130 - - - Normethadone (INN) and its salts 2922 3900 - - Other - Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: 2922 4100 - - Lysine and its esters; salts thereof - - Glutamic acid and its salts: 2922 4210 - - - Sodium glutamate 2922 4290 - - - Other - - Anthranilic acid and its salts: 2922 4310 - - - Anthranilic acid 2922 4320 - - - Salts of anthranilic acid 2922 4400 - - Tilidine (INN) and its salts 2922 4900 - - Other 2922 5000 - 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 2923 1000 - Choline and its salts 2923 2000 - Lecithins and other phosphoaminolipids 2923 9000 - Other 2924 酰 Carboxyamide-function compounds; 酰 amide-function compounds of carbonic acid 酰 - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: 2924 1100 - - Meprobamate (INN) 2924 1200 酰 (ISO) - - Fluoroacetamide (ISO), monocrotophos (ISO) (ISO) and phosphamidon (ISO) (ISO) 2924 1900 - - Other 酰 - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:

118 Description 2924 2100 酰 脲 - - Ureines and their derivatives; salts thereof 2924 2300 2- 酰 - - 2-Acetamidobenzoic acid (N-acetylanthranilic N- 酰 acid) and its salts 2924 2400 - - Ethinamate (INN) - - Other: 2924 2910 酰 - - - Phenacetin 2924 2990 - - - Other 2925 酰 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds 酰 - Imides and their derivatives; salts thereof: 2925 1100 - - Saccharin and its salts 2925 1200 - - Glutethimide (INN) 2925 1900 - - Other - Imines and their derivatives; salts thereof: 2925 2100 脒 (ISO) - - Chlordimeform (ISO) 2925 2900 - - Other 2926 腈 Nitrile-function compounds 2926 1000 腈 - Acrylonitrile 2926 2000 1-- 1-Cyanoguanidine (dicyandiamide) - Fenproporex (INN) and its salts; methadone (INN) 4-2 intermediate (4-cyano-2-dimethylamino-4,4-4,4 diphenylbutane): 2926 3010 - - - Fenproporex (INN) and its salts 2926 3020 4- - - - Methadone (INN) intermediate (4-cyano- -2-2-dimethylamino-4, 4-diphenylbutane) -4,4-2926 9000 - Other 2927 2927 0000 Diazo-, azo- or azoxy-compounds 2928 2928 0000 Organic derivatives of hydrazine or of hydroxylamine 2929 Compounds with other nitrogen function 2929 1000 - Isocyanates - Other: 2929 9010 - - - Isocyanides 2929 9020 N,N- - - - N, N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidic dihalides 酰 2929 9030 - - - Dialkyl (methyl, ethyl, n-propyl or N,N- isopropyl) N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidates 2929 9090 - - - Other

119 Description X. X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, 酰 AND SULPHONAMIDES 2930 Organo-sulphur compounds 2930 2000 - Thiocarbamates and dithiocarbamates 2930 3000 - Thiuram mono-, di- or tetrasulphides 2930 4000 - Methionine 2930 5000 (ISO) - Captafol (ISO) and methamidophos (ISO) (ISO) - Other: 2930 9001 S-2- - - - [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- C10 2930 9002 2- - - - 2-Chloroethylchloromethylsulphide 2930 9003 2- - - - Bis (2-chloroethyl) sulphide 2930 9004 2- - - - Bis (2-chloroethylthio) methane 2930 9005 1,2-2- - - - 1, 2-Bis (2-chloroethylthio) ethane 2930 9006 1,3-2- - - - 1, 3-Bis (2-chloroethylthio) n-propane 2930 9007 1,4-2- - - - 1, 4-Bis (2-chloroethylthio) n-butane 2930 9008 1,5-2- - - - 1, 5-Bis (2-chloroethylthio) n-pentane 2930 9009 2- - - - Bis (2-chloroethylthiomethyl) ether 2930 9010 2- - - - Bis (2-chloroethylthioethyl) ether 2930 9011 O,O- S-2- - - - O, O-Diethyl S-[2-(diethylamino) ethyl] phosphorothioate and its alkylated or protonated salts 2930 9012 N,N- - - - N, N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethane-2-thiols and their protonated salts 2930 9013 2- - - - Thiodiglycol (bis(2-hydroxyethyl) sulphide) 2930 9014 O- S- - - - O-Ethyl S-phenyl ethylphosphonothiolothionate (fonofos)

120 Description 2930 9015 - - - Other, containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms 2930 9099 - - - Other 2931 Other organo-inorganic compounds 2931 0001 O- C10 - - - O-Alkyl ( C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluoridates 2931 0002 O- C10 - - - O-Alkyl ( C10, including cycloalkyl) N, N,N- N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates 2931 0003 2-- - - 2-Chlorovinyldichloroarsine 2931 0004 2- - - - Bis (2-chlorovinyl) chloroarsine 2931 0005 2-- - - Tris (2-chlorovinyl) arsine 2931 0006 - - - Alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides 酰 2931 0007 [O-2- - - - [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- C10 2931 0008 O-- - - O-Isopropyl methylphosphonochloridate 2931 0009 O-- - - O-Pinacolyl methylphosphonochloridate 2931 0010 - - - Organo-mercury compounds 2931 0011 - - - Other, containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms 2931 0099 - - - Other 2932 Heterocyclic compounds with oxygen hetero-atom(s) only 呋 - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: 2932 1100 呋 - - Tetrahydrofuran 2932 1200 呋 - - 2-Furaldehyde (furfuraldehyde) 2932 1300 呋 呋 - - Furfuryl alcohol and tetrahydrofurfuryl alcohol 2932 1900 - - Other - Lactones: 2932 2100 - - Coumarin, methylcoumarins and ethylcoumarins

121 Description 2932 2900 - - Other lactones - Other: 2932 9100 3,4- -[1]- - - Isosafrole 2932 9200 1-1,3- - - 1-(1,3-Benzodioxol-5-yl) propan-2-one -5- -2-2932 9300 3,4- - - Piperonal 2932 9400 - - Safrole 2932 9500 - - Tetrahydrocannabinols (all isomers) 2932 9900 - - Other 2933 Heterocyclic compounds with nitrogen hetero-atom(s) only - Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: 2933 1100 - - Phenazone (antipyrin) and its derivatives 2933 1900 - - Other - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: 2933 2100 酰 - - Hydantoin and its derivatives 2933 2900 - - Other - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: 2933 3100 - - Pyridine and its salts 哌 - - Piperidine and its salts: 2933 3210 哌 - - - Piperidine 2933 3220 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: 2933 3301 - - - Alfentanil (INN) and its salts 2933 3302 - - - Anileridine (INN) and its salts 2933 3303 腈 - - - Bezitramide (INN) and its salts 2933 3304 - - - Bromazepam (INN) and its salts 2933 3305 哌 - - - Difenoxin (INN) and its salts 2933 3306 哌 - - - Diphenoxylate (INN) and its salts 2933 3307 哌 - - - Dipipanone (INN) and its salts 2933 3308 - - - Fentanyl (INN) and its salts 2933 3309 - - - Ketobemidone (INN) and its salts 2933 3310 哌 - - - Methylphenidate (INN) and its salts 2933 3311 - - - Pentazocine (INN) and its salts 2933 3312 - - - Pethidine (INN) and its salts

122 Description 2933 3313 A - - - Pethidine (INN) intermediate A and its salts 2933 3314 - - - Phencyclidine (INN) (PCP) and its salts 2933 3315 哌 - - - Phenoperidine (INN) and its salts 2933 3316 哌 - - - Pipradrol (INN) and its salts 2933 3317 哌 腈 - - - Piritramide (INN) and its salts 2933 3318 吡 - - - Propiram (INN) and its salts 2933 3319 - - - Trimeperidine (INN) and its salts 2933 3900 - - Other 喹 啉 - Compounds containing in the structure a 喹 啉 quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: 2933 4100 - - Levorphanol (INN) and its salts 2933 4900 - - Other - Compounds containing a pyrimidine ring 哌 嗪 (whether or not hydrogenated) or piperazine ring in the structure: 2933 5200 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: 2933 5301 - - - Allobarbital (INN) and its salts 2933 5302 - - - Amobarbital (INN) and its salts 2933 5303 - - - Barbital (INN) and its salts 2933 5304 - - - Butalbital (INN) and its salts 2933 5305 - - - Butobarbital, and its salts 2933 5306 - - - Cyclobarbital (INN) and its salts 2933 5307 - - - Methylphenobarbital (INN) and its salts 2933 5308 - - - Pentobarbital (INN) and its salts 2933 5309 - - - Phenobarbital (INN) and its salts 2933 5310 - - - Secbutabarbital (INN) and its salts 2933 5311 - - - Secobarbital (INN) and its salts 2933 5312 - - - Vinylbital (INN) and its salts 2933 5400 酰 脲 - - Other derivatives of malonylurea (barbituric acid); salts thereof 喹 - - Loprazolam (INN), mecloqualone (INN), 喹 methaqualone (INN) and zipeprol (INN); salts thereof: 2933 5510 - - - Loprazolam (INN) and its salts 2933 5520 喹 - - - Mecloqualone (INN) and its salts 2933 5530 喹 - - - Methaqualone (INN) and its salts 2933 5540 - - - Zipeprol (INN) and its salts 2933 5900 - - Other 嗪 - Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: 2933 6100 酰 - - Melamine 2933 6900 - - Other

123 Description 酰 - Lactams: 2933 7100 6- 酰 酰 - - 6-Hexanelactam (epsilon-caprolactam) 哌 - - Clobazam (INN) and Methyprylon (INN): 2933 7210 - - - Clobazam (INN) 2933 7220 哌 - - - Methyprylon (INN) 2933 7900 - - 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 2933 9101 - - - Alprazolam (INN) and its salts 2933 9102 - - - Camazepam (INN) and its salts 2933 9103 䓬 - - - Chlordiazepoxide (INN) and its salts 2933 9104 - - - Clonazepam (INN) and its salts 2933 9105 - - - Clorazepate and its salts 2933 9106 - - - Delorazepam (INN) and its salts 2933 9107 - - - Diazepam (INN) and its salts 2933 9108 - - - Estazolam (INN) and its salts 2933 9109 䓬 - - - Ethyl loflazepate (INN) and its salts 2933 9110 - - - Fludiazepam (INN) and its salts 2933 9111 - - - Flunitrazepam (INN) and its salts 2933 9112 - - - Flurazepam (INN) and its salts 2933 9113 - - - Halazepam (INN) and its salts 2933 9114 - - - Lorazepam (INN) and its salts 2933 9115 - - - Lormetazepam (INN) and its salts 2933 9116 吲 哚 - - - Mazindol (INN) and its salts 2933 9117 - - - Medazepam (INN) and its salts 2933 9118 - - - Midazolam (INN) and its salts 2933 9119 - - - Nimetazepam (INN) and its salts 2933 9120 - - - Nitrazepam (INN) and its salts 2933 9121 - - - Nordazepam (INN) and its salts 2933 9122 - - - Oxazepam (INN) and its salts 2933 9123 - - - Pinazepam (INN) and its salts 2933 9124 - - - Prazepam (INN) and its salts 2933 9125 吡 - - - Pyrovalerone (INN) and its salts 2933 9126 - - - Temazepam (INN) and its salts 2933 9127 - - - Tetrazepam (INN) and its salts 2933 9128 - - - Triazolam (INN) and its salts 2933 9900 - - Other

124 Description 2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds 2934 1000 噻 - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure 2934 2000 噻 - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused 2934 3000 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 2934 9101 - - - Aminorex (INN) and its salts 2934 9102 噻 䓬 - - - Brotizolam (INN) and its salts 2934 9103 噻 - - - Clotiazepam (INN) and its salts 2934 9104 - - - Cloxazolam (INN) and its salts 2934 9105 - - - Dextromoramide (INN) and its salts 2934 9106 - - - Haloxazolam (INN) and its salts 2934 9107 - - - Ketazolam (INN) and its salts 2934 9108 - - - Mesocarb (INN) and its salts 2934 9109 - - - Oxazolam (INN) and its salts 2934 9110 - - - Pemoline (INN) and its salts 2934 9111 啉 - - - Phendimetrazine (INN) and its salts 2934 9112 啉 - - - Phenmetrazine (INN) and its salts 2934 9113 - - - Sufentanil (INN) and its salts 2934 9900 - - Other 2935 酰 Sulphonamides 2935 0010 - - - Sulphanilamide 2935 0020 - - - Sulphaguanidine 2935 0030 - - - Sulphadimidine 2935 0040 嗪 - - - Sulphadiazine 2935 0090 - - - 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: 2936 2100 A - - Vitamins A and their derivatives

125 Description 2936 2200 B 1 - - Vitamin B 1 and its derivatives 2936 2300 B 2 - - Vitamin B 2 and its derivatives 2936 2400 - - D- or DL-Pantothenic acid (Vitamin B 3 or B 3 B 5 Vitamin B 5 ) and its derivatives 2936 2500 B 6 - - Vitamin B 6 and its derivatives 2936 2600 B 12 - - Vitamin B 12 and its derivatives 2936 2700 C - - Vitamin C and its derivatives 2936 2800 E - - Vitamin E and its derivatives - - Other vitamins and their derivatives: 2936 2910 D - - - Vitamin D and its derivatives 2936 2990 - - - Other 2936 9000 - 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: 2937 1100 - - Somatotropin, its derivatives and structural analogues 2937 1200 - - Insulin and its salts 2937 1900 - - Other - Steroidal hormones, their derivatives and structural analogues: 2937 2100 - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) 2937 2200 - - Halogenated derivatives of corticosteroidal hormones 2937 2300 - - Oestrogens and progestogens 2937 2900 - - Other - Catecholamine hormones, their derivatives and structural analogues: 2937 3100 - - Epinephrine 2937 3900 - - Other 2937 4000 - Amino-acid derivatives 2937 5000 - Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues 2937 9000 - Other

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 2938 1000 苷 - Rutoside (rutin) and its derivatives 2938 9000 - 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 2939 1101 - - - Concentrates of poppy straw and its salts 2939 1102 - - - Buprenorphine (INN) and its salts 2939 1103 - - - Codeine and its salts 2939 1104 - - - Dihydrocodeine (INN) and its salts 2939 1105 - - - Ethylmorphine and its salts 2939 1106 - - - Etorphine (INN) and its salts 2939 1107 - - - Heroin and its salts 2939 1108 - - - Hydrocodone (INN) and its salts 2939 1109 - - - Hydromorphone (INN) and its salts 2939 1110 - - - Morphine and its salts 2939 1111 - - - Nicomorphine (INN) and its salts 2939 1112 - - - Oxycodone (INN) and its salts 2939 1113 - - - Oxymorphone (INN) and its salts 2939 1114 啉 - - - Pholcodine (INN) and its salts 2939 1115 - - - Thebacon (INN) and its salts 2939 1116 - - - Thebaine and its salts 2939 1900 - - Other 2939 2000 - Alkaloids of cinchona and their derivatives; salts thereof 2939 3000 - Caffeine and its salts

127 Description - Ephedrines and their salts: - - Ephedrine and its salts: 2939 4110 - - - Ephedrine 2939 4120 - - - Salts of ephedrine - - Pseudoephedrine (INN) and its salts: 2939 4210 - - - Pseudoephedrine (INN) 2939 4220 - - - Salts of pseudoephedrine (INN) 2939 4300 - - Cathine (INN) and its salts 2939 4900 - - Other - Theophylline and aminophylline (theophylline- ethylenediamine) and their derivatives; salts thereof: 2939 5100 - - Fenetylline (INN) and its salts 2939 5900 - - Other - Alkaloids of rye ergot and their derivatives; salts thereof: - - Ergometrine (INN) and its salts: 2939 6110 - - - Ergometrine 2939 6120 - - - Salts of ergometrine - - Ergotamine (INN) and its salts: 2939 6210 - - - Ergotamine 2939 6220 - - - Salts of ergotamine - - Lysergic acid and its salts: 2939 6310 - - - Lysergic acid 2939 6320 - - - Salts of lysergic acid 2939 6900 - - Other - Other : - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof: 2939 9110 - - - Cocaine, its salts, esters and other derivatives 2939 9120 - - - Ecgonine, its salts, esters and other derivatives 2939 9130 - - - Levometamfetamine, its salts, esters and other derivatives 2939 9140 - - - Metamfetamine (INN), its salts, esters and other derivatives 2939 9150 - - - Metamfetamine racemate, its salts, esters and other derivatives 2939 9900 - - Other XIII. XIII. OTHER ORGANIC COMPOUNDS 2940 2940 0000 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 2939 29372938 2939

128 Description 2941 Antibiotics 2941 1000 - Penicillins and their derivatives with a penicillanic acid structure; salts thereof 2941 2000 - Streptomycins and their derivatives; salts thereof 2941 3000 - Tetracyclines and their derivatives; salts thereof 2941 4000 - Chloramphenicol and its derivatives; salts thereof 2941 5000 - Erythromycin and its derivatives; salts thereof 2941 9000 - Other 2942 2942 0000 Other organic compounds Chapter 30 Pharmaceutical products Notes 1. 1. 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 3303 3307 (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 3407 3407); or g (g) Blood albumin not prepared for therapeutic or prophylactic 3502 uses (heading 3502). 2. 3002 2. 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. 3. 30033004 4d 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

129 3 1302 (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. 4. 3006 4. 3006 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 3001 2000 - Extracts of glands or other organs or of their secretions - Other: 3001 9010 - - - Venenum Bufonis

130 Description 3001 9090 - - - 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 3002 1000 - Antisera and other blood fractions and - modified immunological products, whether or not obtained by means of biotechnological processes 3002 2000 - Vaccines for human medicine - 3002 3000 - Vaccines for veterinary medicine - - Other: 3002 9010 - - - Blood plamsma; human blood; animal - blood prepared for therapeutic, prophylactic or diagnostic uses 3002 9020 - - - Gamma globulin GRM 3002 9030 - - - Saxitoxin - 3002 9040 - - - Ricin - 3002 9090 - - - Other - 3003 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 30023005 3006 for retail sale 3003 1000 - Containing penicillins or derivatives thereof, - with a penicillanic acid structure, or streptomycins or their derivatives - Containing other antibiotics: 3003 2010 - - - For veterinary use - 3003 2090 - - - Other - 2937 - Containing hormones or other products of heading 2937 but not containing antibiotics: 3003 3100 - - Containing insulin - 3003 3900 - - Other - 3003 4000 - Containing alkaloids or derivatives thereof but - not containing hormones or other products of 2937 heading 2937 or antibiotics - Other: 3003 9001 - - - Anaesthetics - 3003 9002 - - - Dermatological preparations - 3003 9003 - - - Eye-drops - 3003 9004 - - - Fish liver oil - 3003 9005 苷 - - - Cardiovascular preparations (other than - glycosides, including hypotensive agents) 3003 9006 - - - Antihistamines - 3003 9007 - - - Veterinary medicaments - 3003 9008 - - - Anthelmintic preparations -

131 Description 3003 9009 - - - Laxatives - 3003 9010 - - - Analgesics and antipyretics - 3003 9011 - - - Sulphonamide preparations - 3003 9012 - - - Animal nutritive agents - 3003 9013 - - - Preparations for treatment of coughs - 3003 9014 - - - Remedy for gastro-enteropathy - 3003 9015 - - - Antituberculous preparations - 3003 9016 - - - Central depressants, including hypnotics, - sedatives and tranquillizers 3003 9017 - - - CNS stimulants and preparations used for - mental and physical stimulants under the general description of pep pills 3003 9091 - - - Proprietary Chinese medicine - 3003 9099 - - - Other - 3004 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 30023005 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: 3004 1011 苄 - - - Ampicillin 3004 1012 苄 - - - Amoxycillin 3004 1013 V - - - Penicillin V 3004 1019 - - - Other penicillins 3004 1090 - - - Other - Containing other antibiotics: 3004 2010 - - - Cytotoxic agents GRM 3004 2031 噻 肟 - - - Containing cefotaxime 3004 2032 - - - Containing ceftazidime 3004 2033 - - - Containing cefoxitin 3004 2034 - - - Containing ceftezole 3004 2035 - - - Containing cefaclor 3004 2036 呋 - - - Containing cefuroxime 3004 2037 嗪 - - - Containing ceftriaxone 3004 2038 哌 - - - Containing cefoperazone 3004 2039 - - - Containing other cephamycins 3004 2090 - - - Other - Containing hormones or other products of heading 2937 but not containing antibiotics: 3004 3100 - - Containing insulin - 3004 3200 - - Containing corticosteroid hormones, their - derivatives or structural analogues 3004 3900 - - Other -

132 Description - Containing alkaloids or derivatives thereof but not containing hormones, other products of 2937 heading 2937 or antibiotics: 3004 4010 - - - Containing quinine or its salts 3004 4090 - - - Other 3004 5000 2936 - Other medicaments containing vitamins or - other products of heading 2936 - Other: 3004 9001 - - - Anaesthetics - 3004 9002 - - - Dermatological preparations - 3004 9003 - - - Eye-drops - 3004 9004 - - - Fish liver oil - 3004 9005 苷 - - - Cardiovascular preparations (other than - glycosides, including hypotensive agents) 3004 9006 - - - Antihistamines - 3004 9007 - - - Veterinary medicaments - 3004 9008 - - - Anthelmintic preparations - 3004 9009 - - - Laxatives - 3004 9010 - - - Analgesics and antipyretics - 3004 9011 - - - Sulphonamide preparations - 3004 9012 - - - Animal nutritive agents - 3004 9013 - - - Preparations for treatment of coughs - 3004 9014 - - - Remedy for gastro-enteropathy - 3004 9015 - - - Antituberculous preparations - 3004 9016 - - - Central depressants including hypnotics - sedatives and tranquillizers 3004 9017 - - - CNS stimulants and preparations used for - mental and physical stimulation under the general description of pep pills 3004 9018 - - - Containing biphenyl dicarbxybte 3004 9031 - - - Medicated liquors or wines 3004 9032 癀 - - - Pien Tzu Huang 3004 9033 - - - Bai Yao 3004 9034 - - - Essential balm 3004 9060 - - - Containing artemisinins and their derivatives 3004 9091 - - - Other proprietary Chinese medicine 3004 9099 - - - 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 3005 1000 - Adhesive dressings and other articles having - an adhesive layer - Other: 3005 9010 - - - Absorbent cotton, gauze, bandages - 3005 9090 - - - Other -

133 Description 3006 4 Pharmaceutical goods specified in Note 4 to this Chapter 3006 1000 - 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 3006 2000 - Blood-grouping reagents - 3006 3000 - Opacifying preparations for X-ray - examinations; diagnostic reagents designed to be administered to the patient 3006 4000 - Dental cements and other dental fillings; bone - reconstruction cements 3006 5000 - First-aid boxes and kits - 3006 6000 - Chemical contraceptive preparations based on - 2937 hormones, on other products of heading 2937 or on spermicides 3006 7000 - 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: 3006 9100 - - Appliances identifiable for ostomy use - 3006 9200 - - Waste pharmaceuticals - Chapter 31 Fertilisers Notes 1. 1. 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 3824 2.5 (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). 2. 3102 2. 3102 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;

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. 3. 3103 3. 3103 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. 4. 3104 4. 3104 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. 5. 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) 3105 and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.

135 6. 3105 6. 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 3101 0010 - - - Natural fish fertilisers 3101 0090 - - - Other 3102 Mineral or chemical fertilisers, nitrogenous 3102 1000 - Urea, whether or not in aqueous solution - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: 3102 2100 - - Ammonium sulphate 3102 2900 - - Other 3102 3000 - Ammonium nitrate, whether or not in aqueous solution 3102 4000 - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances 3102 5000 - Sodium nitrate 3102 6000 - Double salts and mixtures of calcium nitrate and ammonium nitrate 3102 8000 - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 3102 9000 - Other, including mixtures not specified in the foregoing subheadings 3103 Mineral or chemical fertilisers, phosphatic 3103 1000 - Superphosphates 3103 9000 - Other 3104 Mineral or chemical fertilisers, potassic 3104 2000 - Potassium chloride 3104 3000 - Potassium sulphate 3104 9000 - 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 3105 1000 - Goods of this Chapter in tablets or similar 10 forms or in packages of a gross weight not exceeding 10 kg 3105 2000 - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 3105 3000 - Diammonium hydrogenorthophosphate (diammonium phosphate)

136 Description 3105 4000 - 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: 3105 5100 - - Containing nitrates and phosphates 3105 5900 - - Other 3105 6000 - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium 3105 9000 - 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 1. 1. This Chapter does not cover: a (a) Separate chemically defined elements or compounds (except 3203 3204 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 3207 3212 in forms or packings for retail sale, of heading 3212); 着 b 2936 29392941 3501 (b) Tannates or other tannin derivatives of products of headings 3504 2936 to 2939, 2941 or 3501 to 3504; or c (c) Mastics of asphalt or other bituminous mastics (heading 2715). 2715 2. 3204 2. 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3. 320332043205 3206 着 3. s 3203, 3204, 3205 and 3206 apply also to preparations based 3206 2530 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 3207320832093210 manufacture of paints, including enamels (heading 3212), or to other 32123213 3215 preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215. 4. 3208 4. 3208 includes solutions (other than collodions) consisting of 3901 3913 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.

137 5. 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. 6. 3212 6. 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 3201 1000 - Quebracho extract 3201 2000 - Wattle extract - Other: 3201 9010 - - - Other tanning extracts of vegetable origin 3201 9090 - - - Other 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing 酶 natural tanning substances; enzymatic preparations for pre-tanning 3202 1000 - Synthetic organic tanning substances 3202 9000 - 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 3203 0010 - - - Natural indigo 3203 0090 - - - 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: 3204 1100 - - Disperse dyes and preparations based thereon

138 Description 3204 1200 - - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon 3204 1300 - - Basic dyes and preparations based thereon 3204 1400 - - Direct dyes and preparations based thereon 3204 1500 - - Vat dyes (including those usable in that state as pigments) and preparations based thereon 3204 1600 - - Reactive dyes and preparations based thereon 3204 1700 - - Pigments and preparations based thereon - - Other, including mixtures of colouring 3204 11 3204 19 着 matter of two or more of the subheadings 3204 11 to 3204 19: 3204 1910 - - - Other synthetic organic colouring matter 着 for textile application 3204 1990 - - - Other - Synthetic organic products of a kind used as fluorescent brightening agents: 3204 2010 - - - Optical bleaching agent, substantive to the fibre 3204 2090 - - - Other 3204 9000 - Other 3205 3205 0000 3 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 32033204 3205 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: 3206 1100 - - Containing 80% or more by weight of 80% titanium dioxide calculated on the dry matter 3206 1900 - - Other 3206 2000 - Pigments and preparations based on chromium compounds 着 - Other colouring matter and other preparations: 3206 4100 - - Ultramarine and preparations based thereon 3206 4200 - - Lithopone and other pigments and preparations based on zinc sulphide

139 Description - - Other: 3206 4910 - - - Mineral blacks 3206 4920 - - - Metallic powders, prepared as colours 3206 4930 - - - Pigments and preparations based on cadmium compounds 3206 4940 - - - Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) 3206 4990 - - - Other 3206 5000 - 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 3207 1000 - Prepared pigments, prepared opacifiers, 着 prepared colours and similar preparations 3207 2000 - Vitrifiable enamels and glazes, engobes (slips) and similar preparations 3207 3000 - Liquid lustres and similar preparations 3207 4000 - 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 3208 1000 - Based on polyesters 3208 2000 - Based on acrylic or vinyl polymers - Other: 3208 9050 - - - Based on polyurethane polymers 3208 9091 - - - Other, marine (ship s) paints 3208 9092 - - - Other, automotive or transport paints 3208 9093 - - - Other, lacquers 3208 9094 - - - Other, varnishes 3208 9099 - - - Other

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 3209 1000 - Based on acrylic or vinyl polymers 3209 9000 - Other 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 3210 0010 - - - Distempers 3210 0090 - - - Other 3211 3211 0000 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 3212 1000 - Stamping foils - Other: 3212 9010 - - - Aluminium paste 3212 9020 - - - Pearl essence 3212 9090 - - - 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 3213 1000 - Colours in sets 3213 9000 - 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 3214 1000 - Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings 3214 9000 - Other 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid - Printing ink: 3215 1100 - - Black 3215 1900 - - Other 3215 9000 - Other

141 Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Notes 1. 1. This Chapter does not cover: a 1301 1302 (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 3805. 2. 3302 3301 2. 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. 3. 3303 3307 3. 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. 4. 3307 4. 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: 3301 1200 - - Of orange 3301 1300 - - Of lemon 3301 1900 - - Other - Essential oils other than those of citrus fruit: 3301 2400 - - Of peppermint (Mentha piperita) 3301 2500 - - Of other mints - - Other: 3301 2910 - - - Of cassia 3301 2920 - - - Of aniseed 3301 2930 - - - Of citronella 3301 2990 - - - Other 3301 3000 - Resinoids

142 Description - Other: 3301 9010 - - - Concentrates of essential oils in fats, in fixed oils, or in waxes or the like 3301 9020 萜 - - - Terpenic by-products of the deterpenation 萜 of essential oils 3301 9090 - - - 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 3302 1000 - Of a kind used in the food or drink industries - 3302 9000 - Other - 3303 3303 0000 Perfumes and toilet waters - 3304 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 3304 1000 - Lip make-up preparations NMB 3304 2000 - Eye make-up preparations - 3304 3000 - Manicure or pedicure preparations - - Other: - - Powders, whether or not compressed: 3304 9110 - - - Talcum powder, prickly heat powder and - baby powder 3304 9190 - - - Other - - - Other: 3304 9910 - - - Rouge and foundation creams - 3304 9920 - - - Suntan preparations - 3304 9990 - - - Other - 3305 Preparations for use on the hair 3305 1000 - Shampoos - 3305 2000 - Preparations for permanent waving or - straightening 3305 3000 - Hair lacquers - - Other: 3305 9010 - - - Hair creams - 3305 9090 - - - Other - 3306 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 3306 1000 - Dentifrices 3306 2000 - Yarn used to clean between the teeth (dental floss) 3306 9000 - Other

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 3307 1000 - Pre-shave, shaving or after-shave preparations - 3307 2000 - Personal deodorants and antiperspirants - 3307 3000 - 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: 3307 4110 - - - Odoriferous preparations used during - religious rites 3307 4190 - - - Other - 3307 4900 - - Other - - Other: 3307 9010 - - - Animal toilet preparations - 3307 9090 - - - 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 1. 1. 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 33053306 3307 agents (heading 3305, 3306 or 3307). 2. 3401 2. 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 3401 3405 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.

144 3. 3402 3. For the purposes of heading 3402, organic surface-active agents are 20 0.5% 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 45 45 dyne/cm (45 dyne/cm) or less. 4. 3403 4. In heading 3403 the expression petroleum oils and oils obtained from 2 bituminous minerals applies to the products defined in Note 2 to Chapter 27. 5. 3404 5. 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. 3404 The heading does not apply to: a 15163402 3823 (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 34053809 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: 3401 1100 - - For toilet use (including medicated products) 3401 1900 - - Other 3401 2000 - Soap in other forms

145 Description 3401 3000 - 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 3401 - Organic surface-active agents, whether or not put up for retail sale: 3402 1100 - - Anionic 3402 1200 - - Cationic 3402 1300 - - Non-ionic 3402 1900 - - Other - Preparations put up for retail sale: 3402 2010 - - - Synthetic detergents, powder 3402 2020 - - - Synthetic detergents, liquid 3402 2030 - - - Other synthetic detergents 3402 2040 - - - Liquid bleaches 3402 2090 - - - Other - Other: 3402 9010 - - - Synthetic detergents, powder 3402 9020 - - - Synthetic detergents, liquid 3402 9030 - - - Other synthetic detergents 3402 9040 - - - Liquid bleaches 3402 9090 - - - 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: 3403 1100 - - Preparations for the treatment of textile materials, leather, furskins or other materials 3403 1900 - - Other - Other: 3403 9100 - - Preparations for the treatment of textile materials, leather, furskins or other materials 3403 9900 - - Other 3404 Artificial waxes and prepared waxes 3404 2000 - Of poly(oxyethylene)(ethylene glycol) - Other: 3404 9010 - - - Sealing wax 3404 9090 - - - Other

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 3404 3404 3405 1000 - Polishers, creams and similar preparations for footwear or leather 3405 2000 - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork 3405 3000 - Polishes and similar preparations for coachwork, other than metal polishes 3405 4000 - Scouring pastes and powders and other scouring preparations - Other: 3405 9010 - - - Polishes, creams and similar preparations for metal 3405 9090 - - - Other 3406 3406 0000 Candles, tapers and the like 3407 3407 0000 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 1. 1. 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). 2. 3505 2. 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.

147 Description 3501 Casein, caseinates and other casein derivatives; casein glues 3501 1000 - Casein 3501 9000 - 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: 3502 1100 - - Dried 3502 1900 - - Other 3502 2000 - Milk albumin, including concentrates of two or more whey proteins 3502 9000 - Other 3503 3503 0000 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 3501 3501 3504 3504 0000 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 3505 1000 - Dextrins and other modified starches 3505 2000 - 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 1 3506 1000 - 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: 3901 3913 - - Adhesives based on polymers of headings 3901 to 3913 or on rubber: 3506 9110 酰 - - - Based on polyamide 3506 9120 - - - Based on epoxy resin 3506 9190 - - - Other 3506 9900 - - Other

148 Description 3507 酶 Enzymes; prepared enzymes not elsewhere 酶 specified or included 3507 1000 酶 - Rennet and concentrates thereof 3507 9000 - Other Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Notes 1. 1. This Chapter does not cover separate chemically defined compounds 2a b other than those described in Note 2(a) or (b) below. 2. 3606 2. 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 3601 3601 0000 Propellent powders 3602 3602 0000 Prepared explosives, other than propellent powders 3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 3603 0010 - - - Safety fuses; detonating fuses 3603 0090 - - - Other 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 3604 1000 - Fireworks 3604 9000 - Other 3605 3605 0000 3604 Matches, other than pyrotechnic articles of heading 3604

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 3606 1000 - 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: 3606 9010 - - - Ferro-cerium and other pyrophoric alloys in all forms 3606 9020 - - - Lighter flints 3606 9090 - - - Other Chapter 37 Photographic or cinematographic goods Notes 1. 1. This Chapter does not cover waste or scrap. 2. 2. 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 3701 1000 - For X-ray MTK 3701 2000 - Instant print film - 3701 3000 - Other plates and film, with any side exceeding - 255 255 mm - Other: 3701 9100 - - For colour photography (polychrome) - 3701 9900 - - Other - 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 3702 1000 - For X-ray MTK - Other film, without perforations, of a width 105 not exceeding 105 mm: 3702 3100 - - For colour photography (polychrome) NMB - - Other, with silver halide emulsion: 3702 3210 - - - Microfilm MTR

150 Description 3702 3290 - - - Other NMB 3702 3900 - - Other NMB - Other film, without perforations, of a width 105 exceeding 105 mm: 3702 4100 610 - - Of a width exceeding 610 mm and of a NMB 200 length exceeding 200 m, for colour photography (polychrome) 3702 4200 610 - - Of a width exceeding 610 mm and of a NMB 200 length exceeding 200 m, other than for colour photography 3702 4300 610 - - Of a width exceeding 610 mm and of a NMB 200 length not exceeding 200 m 3702 4400 105 - - Of a width exceeding 105 mm but not NMB 610 exceeding 610 mm - Other film, for colour photography (polychrome): 3702 5100 16 - - Of a width not exceeding 16 mm and of a MTR 14 length not exceeding 14 m 3702 5200 16 - - Of a width not exceeding 16 mm and of a MTR 14 length exceeding 14 m 3702 5300 16 - - Of a width exceeding 16 mm but not NMB 35 exceeding 35 mm and of a length not 30 exceeding 30 m, for slides 16 - - 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: 3702 5410 35 - - - Of a width 35 mm and of a length not NMB 2 exceeding 2 m 3702 5490 - - - Other NMB 3702 5500 16 - - Of a width exceeding 16 mm but not NMB 35 exceeding 35 mm and of a length exceeding 30 30 m 3702 5600 35 - - Of a width exceeding 35 mm MTR - Other: 3702 9100 16 - - Of a width not exceeding 16 mm MTR 3702 9300 16 - - Of a width exceeding 16 mm but not NMB 35 exceeding 35 mm and of a length not 30 exceeding 30 m 3702 9400 16 - - Of a width exceeding 16 mm but not NMB 35 exceeding 35 mm and of a length exceeding 30 30 m 3702 9500 35 - - Of a width exceeding 35 mm MTR 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 610 - In rolls of a width exceeding 610 mm: 3703 1010 - - - For colour photography (polychrome) 3703 1090 - - - Other - Other, for colour photography (polychrome): 3703 2010 - - - Photographic paper and paperboard 3703 2090 - - - Other 3703 9000 - Other

151 Description 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 3704 0010 - - - Cinematographic film MTR 3704 0090 - - - Other 3705 Photographic plates and film, exposed and developed, other than cinematographic film 3705 1000 - For offset reproduction 3705 9000 - 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: 3706 1020 - - - For educational use only KMT 3706 1030 - - - Other, sound track KMT 3706 1090 - - - Other KMT 3706 9010 - - - For educational use only KMT 3706 9090 - - - 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 3707 1000 - Sensitising emulsions 3707 9010 - - - For developing photographic film and photographs 3707 9020 - - - For photo-copying apparatus 3707 9090 - - - Other Chapter 38 Miscellaneous chemical products Notes 1. 1. This Chapter does not cover: a (a) Separate chemically defined elements or compounds with the exception of the following: 1 3801 (1) Artificial graphite (heading 3801); 2 3808 (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;

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 2620 3a 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 3003 3004 (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 3822 2. (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. 3. 3824 3. 3824 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). 4. 4. 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. 5. 3825 5. 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).

153 6 3825 6. 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 1. 3808 50 3808 1. Subheading 3808 50 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) 2. 3825 41 3825 49 2. For the purposes of subheadings 3825 41 and 3825 49, 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 3801 1000 - Artificial graphite 3801 2000 - Colloidal or semi-colloidal graphite 3801 3000 - Carbonaceous pastes for electrodes and similar pastes for furnace linings 3801 9000 - Other 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 3802 1000 - Activated carbon 3802 9000 - Other 3803 3803 0000 Tall oil, whether or not refined

154 Description 3804 3804 0000 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 3803 3803 3805 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 3805 1000 - Gum, wood or sulphate turpentine oils LTR 3805 9000 - Other LTR 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 3806 1000 - Rosin and resin acids 3806 2000 - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts 3806 3000 - Ester gums 3806 9000 - 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 3807 0010 - - - Wood tar; wood tar oils; wood creosote; wood naphtha 3807 0090 - - - 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) 3808 5000 1 - Goods specified in Subheading Note 1 to this Chapter - Other: - - Insecticides: 3808 9110 - - - Mosquito smudges, put up for retail sale 3808 9120 - - - Larvicidal oil, put up for retail sale 3808 9170 - - - Other, aerosol-type, put up for retail sale 3808 9180 - - - Other, put up for retail sale 3808 9190 - - - Other 3808 9200 - - Fungicides - - Herbicides, anti-sprouting products and plant-growth regulators: 3808 9310 - - - Weed killers and herbicides

155 Description 3808 9390 - - - Other 3808 9400 - - Disinfectants 3808 9900 - - 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 3809 1000 - With a basis of amylaceous substances - Other: 3809 9100 - - Of a kind used in the textile or like industries 3809 9200 - - Of a kind used in the paper or like industries 3809 9300 - - 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 3810 1000 - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials 3810 9000 - 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: 3811 1100 - - Based on lead compounds 3811 1900 - - Other - Additives for lubricating oils: 3811 2100 - - Containing petroleum oils or oils obtained from bituminous minerals 3811 2900 - - Other 3811 9000 - 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 3812 1000 - Prepared rubber accelerators 3812 2000 - Compound plasticisers for rubber or plastics - Anti-oxidising preparations and other compound stabilisers for rubber or plastics: 3812 3010 - - - Rubber antioxidants 3812 3090 - - - Other

156 Description 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 3813 0010 NAF S-III - - - NAF S-III 3813 0090 - - - Other 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 3814 0010 - - - Thinners 3814 0090 - - - Other 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included - Supported catalysts: 3815 1100 - - With nickel or nickel compounds as the active substance 3815 1200 - - With precious metal or precious metal compounds as the active substance 3815 1900 - - Other 3815 9000 - Other 3816 3816 0000 Refractory cements, mortars, concretes and similar compositions, other than products of 3801 heading 3801 3817 3817 0000 Mixed alkylbenzenes and mixed 萘 2707 alkylnaphthalenes, other than those of 2902 heading 2707 or 2902 3818 3818 0000 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 3819 3819 0000 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 3820 3820 0000 Anti-freezing preparations and prepared de-icing fluids 3821 3821 0000 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 3002 3006 than those of heading 3002 or 3006; certified reference materials 3822 0010 - - - On a backing 3822 0090 - - - Other

157 Description 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols - Industrial monocarboxylic fatty acids; acid oils from refining: 3823 1100 - - Stearic acid 3823 1200 - - Oleic acid 3823 1300 - - Tall oil fatty acids 3823 1900 - - Other 3823 7000 - 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 3824 1000 - Prepared binders for foundry moulds or cores 3824 3000 - Non-agglomerated metal carbides mixed together or with metallic binders 3824 4000 - Prepared additives for cements, mortars or concretes 3824 5000 - Non-refractory mortars and concretes 3824 6000 - Sorbitol other than that of subheading 2905 44 2905 44 - Mixtures containing halogenated derivatives of methane, ethane or propane: 3824 7100 - - Containing chlorofluorocarbons (CFCs), (CFCs) whether or not containing hydrochlorofluorocarbons (HCFCs), (HCFCs) perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) (PFCs) (HFCs) 3824 7200 - - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 3824 7300 - - Containing hydrobromofluorocarbons (HBFCs) (HBFCs) 3824 7400 - - Containing hydrochlorofluorocarbons (HCFCs) (HCFCs), whether or not containing (PFCs) perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) (HFCs) (CFCs) 3824 7500 - - Containing carbon tetrachloride 3824 7600 - - Containing 1,1,1-trichloroethane (methyl chloroform) 3824 7700 ) - - Containing bromomethane (methyl bromide) or bromochloromethane

158 Description 3824 7800 - - Containing perfluorocarbons (PFCs) or (PFCs) hydrofluorocarbons (HFCs), but not (HFCs ) containing chlorofluorocarbons (CFCs) or (CFCs) hydrochlorofluorocarbons (HCFCs) (HCFCs) 3824 7900 - - 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) 2,3- - 3824 8100 - - Containing oxirane (ethylene oxide) 3824 8200 - - Containing polychlorinated biphenyls (PCBs) (PCTs) (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) (PBBs) 3824 8300 2,3-- - Containing tris(2,3-dibromopropyl) - phosphate - Other: 3824 9010 - - - Chloroparaffins 3824 9020 - - - Mixed polyethylene glycols 3824 9030 - - - Ammoniacal gas liquors and oxide produced in coal gas purification 3824 9041 O- - - - Mixtures consisting mainly of O-alkyl ( C10 C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonofluoridates 3824 9042 O- - - - Mixtures consisting mainly of O-alkyl ( C10 C10, including cycloalkyl) N, N-dialkyl N, N- (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates 3824 9043 S-2- - - - 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 C10 3824 9044 - - - Mixtures consisting mainly of alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyldifluorides 酰

159 Description 3824 9045 O-2- - - - 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 3824 9046 N,N- - - - Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidic dihalides 酰 3824 9047 - - - Mixtures consisting mainly of dialkyl (methyl, ethyl, n-propyl or isopropyl) N, N-dialkyl (methyl, ethyl, n-propyl or N,N- isopropyl) phosphoramidates 酰 3824 9048 N,N- - - - Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl) 2-chloroethylamines or their 2- protonated salts 3824 9049 N,N- - - - Mixtures consisting mainly of N, N-dimethyl-2-aminoethanol or N, N-diethyl-2-aminoethanol or their -2- protonated salts 3824 9050 - - - Other mixtures consisting mainly of N, N,N- N-dialkyl (methyl, ethyl, n-propyl or isopropyl) -2-aminoethanols or their -2- protonated salts 3824 9051 N,N- - - - Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethane-2-thiols or their protonated salts 3824 9052 - - - 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 3824 9060 - - - Fusel oil 3824 9070 - - - Ink removers, stencil correctors and the like 3824 9080 - - - Carburetant

160 Description 3824 9091 - - - Polymethane polyphenyl Isocyanate MDI (polymeric MDI) 3824 9099 - - - 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 3825 1000 - Municipal waste 3825 2000 - Sewage sludge 3825 3000 - Clinical waste - Waste organic solvents: 3825 4100 - - Halogenated 3825 4900 - - Other 3825 5000 - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids - Other wastes from chemical or allied industries: 3825 6100 - - Mainly containing organic constituents 3825 6900 - - Other 3825 9000 - Other

161 SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes 1. 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: 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. 2. 3918 3919 2. 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 1. 3901 3914 1. 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. 2. 2. This Chapter does not cover: a 2710 3403 (a) Lubricating preparations of heading 2710 or 3403; b 2712 3404 (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 3208 3212 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);

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 4201 4202 (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). 3. 3901 3911 3. s 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: a 300 1 013 (a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300 o C, after conversion to 1 013 millibars when a 60% reduced-pressure distillation method is used (headings 3901 3901 3902 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. 4. 4. The expression copolymers covers all polymers in which no single 95% monomer unit contributes 95% or more by weight to the total polymer content.

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. 5. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6. 3901 3914 6. 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. 7. 3915 7. 3915 does not apply to waste, parings and scrap of a single 3901 3914 thermoplastic material, transformed into primary forms (headings 3901 to 3914). 8. 3917 8. 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. 9. 3918 9. 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. 10. 3920 3921 10. 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). 11. 3925 11. 3925 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;

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 1. 1. 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 2 3 4 (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% 3901 30 3903 20 (2) The copolymers named in subheadings 3901 30, 3903 30 3904 30 3903 20, 3903 30 and 3904 30 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.

165 2. 3920 43 2. For the purposes of subheading 3920 43, the term plasticisers includes secondary plasticisers. Description I. I. PRIMARY FORMS 3901 Polymers of ethylene, in primary forms 3901 1000 0.94 - Polyethylene having a specific gravity of less than 0.94 3901 2000 0.94 - Polyethylene having a specific gravity of 0.94 or more 3901 3000 - Ethylene-vinyl acetate copolymers 3901 9000 - Other 3902 Polymers of propylene or of other olefins, in primary forms 3902 1000 - Polypropylene 3902 2000 - Polyisobutylene - Propylene copolymers: 3902 3010 - - - Ethylene-propylene copolymers 3902 3090 - - - Other 3902 9000 - Other 3903 Polymers of styrene, in primary forms - Polystyrene: 3903 1100 - - Expansible 3903 1900 - - Other 3903 2000 腈 SAN - Styrene-acrylonitrile (SAN) copolymers 3903 3000 腈 - Acrylonitrile-butadiene-styrene (ABS) copolymers ABS 3903 9000 - Other 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 3904 1000 - Poly(vinyl chloride), not mixed with any other substances - Other poly (vinyl chloride): 3904 2100 - - Non-plasticised 3904 2200 - - Plasticised - Vinyl chloride-vinyl acetate copolymers: 3904 3010 - - - Resins 3904 3020 - - - In aqueous dispersion 3904 3090 - - - Other 3904 4000 - Other vinyl chloride copolymers 3904 5000 - Vinylidene chloride polymers - Fluoro-polymers: 3904 6100 - - Polytetrafluoroethylene 3904 6900 - - Other 3904 9000 - Other 3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - Poly(vinyl acetate): 3905 1200 - - In aqueous dispersion

166 Description 3905 1900 - - Other - Vinyl acetate copolymers: 3905 2100 - - In aqueous dispersion 3905 2900 - - Other 3905 3000 - Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups - Other: 3905 9100 - - Copolymers 3905 9900 - - Other 3906 Acrylic polymers in primary forms - Poly(methyl methacrylate): 3906 1010 - - - Moulding and extrusion compounds 3906 1090 - - - Other - Other: 3906 9020 酰 - - - Polyacrylamide 3906 9080 - - - Other moulding and extrusion compounds 3906 9090 - - - Other 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms 3907 1000 - Polyacetals 3907 2000 - Other polyethers 3907 3000 - Epoxide resins 3907 4000 - Polycarbonates 3907 5000 - Alkyd resins 3907 6000 - Poly(ethylene terephthalate) 3907 7000 - Poly(lactic acid) - Other polyesters: 3907 9100 - - Unsaturated 3907 9900 - - Other 3908 酰 Polyamides in primary forms 酰 -6-11-12-6,6-6,9-6,10-6,12 - Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6,12 3908 1011 酰 -6,6 - - - Polyamide -6,6, in the form of slices or chips 3908 1019 - - - Other, in the form of slices or chips 3908 1090 - - - Other 3908 9000 - Other 3909 Amino-resins, phenolic resins and polyurethanes, in primary forms 3909 1000 - Urea resins; thiourea resins 3909 2000 - Melamine resins - Other amino-resins: 3909 3010 - - - Urea-formaldehyde 3909 3020 - - - Melamine-formaldehyde 3909 3090 - - - Other - Phenolic resins: 3909 4010 - - - Phenol-formaldehyde 3909 4090 - - - Other 3909 5000 - Polyurethanes 3910 3910 0000 Silicones in primary forms

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 3911 1000 茚 - Petroleum resins, coumarone, indene or 茚 coumarone-indene resins and polyterpenes 萜 3911 9000 - Other 3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms - Cellulose acetates: 3912 1100 - - Non-plasticised 3912 1200 - - Plasticised 3912 2000 - Cellulose nitrates (including collodions) - Cellulose ethers: 3912 3100 - - Carboxymethylcellulose and its salts - - Other: 3912 3910 - - - Methyl cellulose 3912 3990 - - - Other - Other: 3912 9010 - - - Regenerated cellulose 3912 9090 - - - 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 3913 1000 - Alginic acid, its salts and esters - Other: 3913 9010 - - - Chlorinated rubber 3913 9020 - - - Other chemical derivatives of natural rubber 3913 9030 - - - Hardened proteins 3913 9090 - - - Other 3914 3914 0000 Ion-exchangers based on polymers of 3901 3913 headings 3901 to 3913, in primary forms II. II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES 3915 Waste, parings and scrap, of plastics 3915 1000 - Of polymers of ethylene 3915 2000 - Of polymers of styrene 3915 3000 - Of polymers of vinyl chloride - Of other plastics: 3915 9010 - - - Of polymers of propylene 3915 9020 - - - Of poly(ethylene terephthalate) 3915 9090 - - - Other

168 Description 3916 1 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 3916 1000 - Of polymers of ethylene 3916 2000 - Of polymers of vinyl chloride - Of other plastics: 3916 9010 - - - Of polymers of acrylic 3916 9090 - - - Other 3917 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics 3917 1000 - Artificial guts (sausage casings) of hardened protein or of cellulosic materials - Tubes, pipes and hoses, rigid: 3917 2100 - - Of polymers of ethylene 3917 2200 - - Of polymers of propylene 3917 2300 - - Of polymers of vinyl chloride - - Of other plastics: 3917 2910 - - - Of polymers of acrylic 3917 2990 - - - Other - Other tubes, pipes and hoses: - - Flexible tubes, pipes and hoses, having a 27.6 minimum burst pressure of 27.6 MPa: 3917 3110 - - - Of polymers of propylene 3917 3120 - - - Of polymers of vinyl chloride 3917 3130 - - - Of polymers of acrylic 3917 3190 - - - Other - - Other, not reinforced or otherwise combined with other materials, without fittings: 3917 3210 - - - Of polymers of propylene 3917 3220 - - - Of polymers of vinyl chloride 3917 3230 - - - Of polymers of acrylic 3917 3290 - - - Other - - Other, not reinforced or otherwise combined with other materials, with fittings: 3917 3310 - - - Of polymers of propylene 3917 3320 - - - Of polymers of vinyl chloride 3917 3330 - - - Of polymers of acrylic 3917 3390 - - - Other - - Other: 3917 3910 - - - Of polymers of propylene 3917 3920 - - - Of polymers of vinyl chloride 3917 3930 - - - Of polymers of acrylic 3917 3990 - - - Other 3917 4000 - 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 3918 1000 - Of polymers of vinyl chloride

169 Description - Of other plastics: 3918 9010 - - - Wall or ceiling coverings 3918 9090 - - - Other 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 3919 1000 20 - In rolls of a width not exceeding 20 cm - Other: 3919 9010 - - - Encapsulant reflective film 3919 9090 - - - 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: 3920 1010 - - - Battery separator 3920 1090 - - - Other - Of polymers of propylene: 3920 2010 - - - Battery separator 3920 2090 - - - Other 3920 3000 - Of polymers of styrene - Of polymers of vinyl chloride: 3920 4300 - - Containing by weight not less than 6% of 6 plasticisers 3920 4900 - - Other - Of acrylic polymers: - - Of poly(methyl methacrylate): 3920 5110 - - - Sheets 3920 5190 - - - Other - - Other: 3920 5910 - - - Sheets 3920 5990 - - - Other - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: 3920 6100 - - Of polycarbonates 3920 6200 - - Of poly(ethylene terephthalate) 3920 6300 - - Of unsaturated polyesters 3920 6900 - - Of other polyesters - Of cellulose or its chemical derivatives: - - Of regenerated cellulose: 3920 7110 - - - Unconverted 3920 7190 - - - Other - 3920 7300 - - Of cellulose acetate 3920 7900 - - Of other cellulose derivatives - Of other plastics: 3920 9100 - - Of poly(vinyl butyral) 3920 9200 酰 - - Of polyamides 3920 9300 - - Of amino-resins - 3920 9400 - - Of phenolic resins - - Of other plastics: 3920 9910 - - - Polyurethane 3920 9920 - - - Ethylene-vinyl acetate 3920 9930 - - - Of polytetrafluoroethylene 3920 9990 - - - Other

170 Description 3921 Other plates, sheets, film, foil and strip, of plastics - Cellular: 3921 1100 - - Of polymers of styrene - - Of polymers of vinyl chloride: 3921 1210 - - - Combined with textile fabrics 3921 1290 - - - Other - - Of polyurethanes: 3921 1310 - - - Combined with textile fabrics 3921 1390 - - - Other 3921 1400 - - Of regenerated cellulose 3921 1900 - - Of other plastics 3921 9010 - - - Plates and sheets of polyethylene with glass fibres 3921 9020 - - - Plates, sheets and coils of poly-isobutylene with man-made felt 3921 9090 - - - Other 3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics 3922 1000 - Baths, shower-baths, sinks and wash-basins NMB 3922 2000 - Lavatory seats and covers NMB 3922 9000 - Other NMB 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 3923 1000 - Boxes, cases, crates and similar articles - - Sacks and bags (including cones): - - Of polymers of ethylene: 3923 2110 - - - Packing bags 3923 2190 - - - Other - 3923 2900 - - Of other plastics - 3923 3000 壜 - Carboys, bottles, flasks and similar articles - 3923 4000 - Spools, cops, bobbins and similar supports - 3923 5000 - Stoppers, lids, caps and other closures - 3923 9000 - Other - 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 3924 1000 - Tableware and kitchenware 3924 9000 - Other

171 Description 3925 Builders ware of plastics, not elsewhere specified or included 3925 1000 - Reservoirs, tanks, vats and similar containers, - of a capacity exceeding 300 l 300 3925 2000 - Doors, windows and their frames and - thresholds for doors 3925 3000 - Shutters, blinds (including Venetian blinds) - and similar articles and parts thereof 3925 9000 - Other - 3926 3901 Other articles of plastics and articles of other 3914 materials of headings 3901 to 3914 3926 1000 - Office or school supplies - - Articles of apparel and clothing accessories (including gloves, mittens and mitts): 3926 2010 - - - Garments, men s and boys NMB 3926 2020 - - - Garments, women s and girls NMB 3926 2030 - - - Garments, babies NMB 3926 2040 - - - Gloves, mittens and mitts - 3926 2050 - - - Belts for apparel NMB 3926 2060 - - - Clothing accessories - 3926 3000 - Fittings for furniture, coachwork or the like - 3926 4000 - Statuettes and other ornamental articles NMB - Other: 3926 9010 - - - Of a kind used in machines or instruments 3926 9090 - - - Other Chapter 40 Rubber and articles thereof Notes 1. 1. Except where the context otherwise requires, throughout the Nomenclature the expression rubber means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2. 2. 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;

172 e (e) Articles of Chapter 90, 92, 94 or 96; or f (f) Articles of Chapter 95 (other than sports gloves, mittens and 4011 4013 mitts and articles of headings 4011 to 4013). 3. 4001 4003 4005 3. 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. 4. 1 4002 4. 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 18 29 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 4001 4002 5. (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 4001 4002 4002, 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.

173 6. 4004 6. 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. 7. 5 7. 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 4008. 8. 4010 8. 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. 4001400240034005 4008 9. 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. 4008 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 4001 1000 - Natural rubber latex, whether or not pre-vulcanised - Natural rubber in other forms: 4001 2100 - - Smoked sheets 4001 2200 - - Technically specified natural rubber TSNR (TSNR) 4001 2900 - - Other 4001 3000 - 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 4001 4001 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: 4002 1110 - - - XSBR 4002 1190 - - - Other - - Other: 4002 1911 - - - SBR, not worked, in primary forms

174 Description 4002 1912 - - - SBR, oil-filled, in primary forms 4002 1913 - - - SBR, thermo-plasticated, in primary forms 4002 1914 - - - SBR, oil-filled and thermo-plasticated, in primary forms 4002 1919 - - - Other, in primary forms 4002 1990 - - - Other 4002 2000 BR - Butadiene rubber (BR) - Isobutene-isoprene (butyl) rubber (IIR); IIR halo-isobutene-isoprene rubber (CIIR or CIIR BIIR): BIIR 4002 3100 - - Isobutene-isoprene (butyl) rubber (IIR) IIR 4002 3900 - - Other - Chloroprene (chlorobutadiene) rubber (CR): CR 4002 4100 - - Latex 4002 4900 - - Other 腈 NBR - Acrylonitrile-butadiene rubber (NBR): 4002 5100 - - Latex 4002 5900 - - Other 4002 6000 IR - Isoprene rubber (IR) 4002 7000 - Ethylene-propylene-non-conjugated diene EPDM rubber (EPDM) 4002 8000 4001 - Mixtures of any product of heading 4001 with any product of this heading - Other: 4002 9100 - - Latex - - Other: 4002 9911 - - - Synthetic rubber in primary forms 4002 9919 - - - Other synthetic rubber 4002 9990 - - - Other 4003 4003 0000 Reclaimed rubber in primary forms or in plates, sheets or strip 4004 4004 0000 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 4005 1000 - Compounded with carbon black or silica 4005 2000 - Solutions; dispersions other than those of 4005 10 subheading 4005 10 - Other: 4005 9100 - - Plates, sheets and strip 4005 9900 - - Other 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 4006 1000 - Camel-back strips for retreading rubber tyres 4006 9000 - Other

175 Description 4007 4007 0000 Vulcanised rubber thread and cord 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber - Of cellular rubber: 4008 1100 - - Plates, sheets and strip 4008 1900 - - Other - Of non-cellular rubber: 4008 2100 - - Plates, sheets and strip 4008 2900 - - 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: 4009 1100 - - Without fittings 4009 1200 - - With fittings - Reinforced or otherwise combined only with metal: 4009 2100 - - Without fittings 4009 2200 - - With fittings - Reinforced or otherwise combined only with textile materials: 4009 3100 - - Without fittings 4009 3200 - - With fittings - Reinforced or otherwise combined only with other materials: 4009 4100 - - Without fittings 4009 4200 - - With fittings 4010 Conveyor or transmission belts or belting, of vulcanised rubber - Conveyor belts or belting: 4010 1100 - - Reinforced only with metal 4010 1200 - - Reinforced only with textile materials 4010 1900 - - Other - Transmission belts or belting: 4010 3100 - - 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 180 4010 3200 - - Endless transmission belts of trapezoidal V V cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 60 cm but not exceeding 180 cm 180 4010 3300 - - 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

176 Description 4010 3400 - - Endless transmission belts of trapezoidal V V cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 180 cm but not exceeding 240 cm 240 4010 3500 - - Endless synchronous belts, of an outside 60 circumference exceeding 60 cm but not 150 exceeding 150 cm 4010 3600 - - Endless synchronous belts, of an outside 150 circumference exceeding 150 cm but not 198 exceeding 198 cm 4010 3900 - - Other 4011 New pneumatic tyres, of rubber 4011 1000 - Of a kind used on motor cars (including NMB station wagons and racing cars) 4011 2000 - Of a kind used on buses or lorries NMB 4011 3000 - Of a kind used on aircraft NMB 4011 4000 - Of a kind used on motorcycles NMB 4011 5000 - Of a kind used on bicycles NMB - Other, having a herring-bone or similar tread: 4011 6100 - - Of a kind used on agricultural or forestry NMB vehicles and machines 4011 6200 - - Of a kind used on construction or industrial NMB handling vehicles and machines and having 61 a rim size not exceeding 61 cm 4011 6300 - - Of a kind used on construction or industrial NMB handling vehicles and machines and having 61 a rim size exceeding 61 cm 4011 6900 - - Other NMB - Other: 4011 9200 - - Of a kind used on agricultural or forestry NMB vehicles and machines 4011 9300 - - Of a kind used on construction or industrial NMB handling vehicles and machines and having 61 a rim size not exceeding 61 cm 4011 9400 - - Of a kind used on construction or industrial NMB handling vehicles and machines and having 61 a rim size exceeding 61 cm 4011 9900 - - Other NMB 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber - Retreaded tyres: 4012 1100 - - Of a kind used on motor cars (including NMB station wagons and racing cars) 4012 1200 - - Of a kind used on buses or lorries NMB 4012 1300 - - Of a kind used on aircraft NMB 4012 1900 - - Other NMB - Used pneumatic tyres: 4012 2010 - - - Of motor vehicles NMB 4012 2090 - - - Other NMB 4012 9000 - Other

177 Description 4013 Inner tubes, of rubber 4013 1000 - Of a kind used on motor cars (including NMB station wagons and racing cars), buses or lorries 4013 2000 - Of a kind used on bicycles NMB 4013 9000 - Other NMB 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber 4014 1000 - Sheath contraceptives 4014 9000 - 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: 4015 1100 - - Surgical 4015 1900 - - Other 4015 9000 - Other 4016 Other articles of vulcanised rubber other than hard rubber 4016 1000 - Of cellular rubber - Other: 4016 9100 - - Floor coverings and mats 4016 9200 - - Erasers - - Gaskets, washers and other seals: 4016 9310 - - - Of machines or instruments 4016 9390 - - - Other 4016 9400 - - Boat or dock fenders, whether or not inflatable 4016 9500 - - Other inflatable articles 4016 9900 - - Other 4017 4017 0000 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

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 1. 1. This Chapter does not cover: a (a) Parings or similar waste, of raw hides or skins (heading 0511); 0511 b 0505 6701 (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 4104 4106 2. (A) s 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process 4101 4103 which is reversible (headings 4101 to 4103, as the case may be). B 4104 4106 (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. 3. 4115 3. Throughout the Nomenclature the expression composition leather means only substances of the kind referred to in heading 4115. 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

179 Description 4101 2011 - - - Of bovine animals, undergone a reversible tanning process 4101 2019 - - - Of bovine animals, other 4101 2020 - - - Of equine animals 4101 5000 - Whole hides and skins, of a weight exceeding 16 16 kg 4101 9000 - 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 4102 1000 - With wool on - Without wool on: 4102 2100 - - Pickled 4102 2900 - - 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 4103 2000 - Of reptiles 4103 3000 - Of swine 4103 9000 - 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: 4104 1111 - - - Of bovine (including buffalo) animals, in wet-blue state 4104 1119 - - - Of bovine (including buffalo) animals, other 4104 1120 - - - Of equine animals - - Other: 4104 1911 - - - Of bovine (including buffalo) animals, in wet-blue state 4104 1919 - - - Of bovine (including buffalo) animals, other 4104 1920 - - - Of equine animals - In the dry state (crust): 4104 4100 - - Full grains, unsplit; grain splits - - Other: 4104 4910 - - - For machinery belting

180 Description 4104 4990 - - - Other 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 4105 1000 - In the wet state (including wet-blue) 4105 3000 - 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: 4106 2100 - - In the wet state (including wet-blue) 4106 2200 - - In the dry state (crust) - Of swine: 4106 3100 - - In the wet state (including wet-blue) 4106 3200 - - In the dry state (crust) 4106 4000 - Of reptiles - Other: 4106 9100 - - In the wet state (including wet-blue) 4106 9200 - - 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 4114 4114 - Whole hides and skins: - - Full grains, unsplit: 4107 1110 - - - Of bovine (including buffalo) animals 4107 1120 - - - Of equine animals - - Grain splits: 4107 1210 - - - Of bovine (including buffalo) animals 4107 1220 - - - Of equine animals - - Other: 4107 1910 - - - For machinery belting 4107 1990 - - - Other - Other, including sides: 4107 9100 - - Full grains, unsplit 4107 9200 - - Grain splits - - Other: 4107 9910 - - - For machinery belting 4107 9990 - - - Other 4112 4112 0000 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 4114 4114

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 4114 4114 4113 1000 - Of goats or kids 4113 2000 - Of swine 4113 3000 - Of reptiles 4113 9000 - Other 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 4114 1000 - Chamois (including combination chamois) leather 4114 2000 - 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 4115 1000 - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls 4115 2000 - 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. 1. 1. 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 7117 7117);

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 9606. 2. A 1 4202 2. (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 4202 4203 (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 71. 3. 4203 3. 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). 9113 Description 4201 4201 0000 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

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: 4202 1110 - - - School satchels NMB 4202 1120 - - - Brief-cases and executive-cases NMB 4202 1130 - - - Trunks, suit-cases, vanity-cases, and NMB similar containers - - With outer surface of plastics or of textile materials: 4202 1210 - - - School satchels, with outer surface of NMB plastics 4202 1220 - - - Brief-cases and executive-cases, with NMB outer surface of plastics 4202 1230 - - - Trunks, suit-cases, vanity-cases and NMB similar containers, with outer surface of plastics 4202 1240 - - - School satchels, with outer surface of NMB textile materials 4202 1250 - - - Brief-cases and executive-cases, with NMB outer surface of textile materials 4202 1260 - - - Trunks, suit-cases, vanity-cases and NMB similar containers, with outer surface of textile materials - - Other: 4202 1910 - - - School satchels NMB 4202 1920 - - - Brief-cases and executive-cases NMB 4202 1930 - - - Trunks, suit-cases, vanity-cases and NMB similar containers - Handbags, whether or not with shoulder strap, including those without handle: 4202 2100 - - With outer surface of leather, of NMB composition leather or of patent leather - - With outer surface of plastic sheeting or of textile materials: 4202 2210 - - - With outer surface of plastic sheeting NMB 4202 2220 - - - With outer surface of textile materials NMB - - Other: 4202 2910 - - - Beaded NMB 4202 2990 - - - Other NMB - Articles of a kind normally carried in the pocket or in the handbag: 4202 3100 - - With outer surface of leather, of NMB composition leather or of patent leather - - With outer surface of plastic sheeting or of textile materials: 4202 3210 - - - With outer surface of plastic sheeting NMB 4202 3220 - - - With outer surface of textile materials NMB - - Other: 4202 3910 - - - Beaded NMB 4202 3990 - - - Other NMB - Other: - - With outer surface of leather, of composition leather or of patent leather: 4202 9110 - - - Travelling-bags NMB 4202 9120 - - - Shopping-bags, haversacks, rucksacks and NMB toilet bags

184 Description 4202 9130 - - - Sports bags NMB 4202 9190 - - - Other NMB - - With outer surface of plastic sheeting or of textile materials: 4202 9210 - - - Travelling-bags, with outer surface of NMB plastic sheeting 4202 9220 - - - Shopping-bags, haversacks, rucksacks and NMB toilet bags, with outer surface of plastic sheeting 4202 9230 - - - Sports bags, with outer surface of plastic NMB sheeting 4202 9240 - - - Other, with outer surface of plastic NMB sheeting 4202 9250 - - - Travelling-bags, with outer surface of NMB textile materials 4202 9260 - - - Shopping-bags, haversacks, rucksacks and NMB toilet bags, with outer surface of textile materials 4202 9270 - - - Sports bags, with outer surface of textile NMB materials 4202 9280 - - - Other, with outer surface of textile NMB materials - - Other: 4202 9910 - - - Travelling-bags NMB 4202 9920 - - - Shopping-bags, haversacks, rucksacks and NMB toilet bags 4202 9930 - - - Sports bags NMB 4202 9990 - - - Other NMB 4203 Articles of apparel and clothing accessories, of leather or of composition leather - Articles of apparel: 4203 1010 - - - Coats and jackets 4203 1090 - - - Other - Gloves, mittens and mitts: - - Specially designed for use in sports: 4203 2110 - - - Wholly of leather or of composition leather 4203 2120 - - - Partly of leather and partly of textile materials - - Other: 4203 2911 - - - Working gloves, wholly of leather or of composition leather 4203 2919 - - - Other, wholly of leather or of composition leather 4203 2921 - - - Working gloves, partly of leather and partly of textile materials 4203 2929 - - - Other, partly of leather and partly of textile materials - Belts and bandoliers: 4203 3010 - - - Belts 4203 3020 - - - Bandoliers 4203 4000 - Other clothing accessories

185 Description 4205 Other articles of leather or of composition leather 4205 0010 - - - Seat covers 4205 0090 - - - Other 4206 4206 0000 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 1. 1. 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. 2. 2. This Chapter does not cover: a (a) Birdskins or parts of birdskins, with their feathers or down 0505 6701 (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). 3. 4303 3. 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. 4. 2 4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to 4303 4304 be classified in heading 4303 or 4304 as the case may be. 5. 5. Throughout the Nomenclature the expression artificial fur means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but 5801 6001 does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

186 Description 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers use), other than raw hides and skins 41014102 4103 of heading 4101, 4102 or 4103 4301 1000 - Of mink, whole, with or without head, tail or paws 4301 3000 - 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 4301 6000 - Of fox, whole, with or without head, tail or paws - Other furskins, whole, with or without head, tail or paws: 4301 8010 - - - Of rabbit or hare 4301 8020 - - - Of seal 4301 8090 - - - Other - Heads, tails, paws and other pieces or cuttings, suitable for furriers use: 4301 9010 - - - Weasel tails 4301 9090 - - - 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 4303 4303 - Whole skins, with or without head, tail or paws, not assembled: 4302 1100 - - Of mink - - Other: 4302 1910 - - - Of grey squirrel, ermine, other marten, fox, otter, marmot and lynx 4302 1920 - - - Of rabbit or hare 4302 1930 - - - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb 4302 1990 - - - Other 4302 2000 - Heads, tails, paws and other pieces or cuttings, not assembled - Whole skins and pieces or cuttings thereof, assembled: 4302 3010 - - - Of grey squirrel, ermine, other marten, fox, otter, marmot and lynx 4302 3090 - - - Other

187 Description 4303 Articles of apparel, clothing accessories and other articles of furskin - Articles of apparel and clothing accessories: 4303 1001 - - - Coats and jackets, of mink skins NMB 4303 1002 - - - Coats and jackets, of rabbit or hare NMB furskins 4303 1003 - - - Coats and jackets, of fox furskins NMB 4303 1004 - - - Coats and jackets, of other furskins NMB 4303 1005 - - - Stoles, shawls and the like, of mink skins NMB 4303 1006 - - - Stoles, shawls and the like, of rabbit or NMB hare furskins 4303 1007 - - - Stoles, shawls and the like, of fox furskins NMB 4303 1008 - - - Stoles, shawls and the like, of other NMB furskins 4303 1009 - - - Parts - 4303 1099 - - - Other NMB 4303 9000 - Other NMB 4304 Artificial fur and articles thereof 4304 0010 - - - Artificial fur 4304 0020 - - - Articles of artificial fur

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 1. 1. 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). 2. 2. In this Chapter, the expression densified wood means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3. 4414 4421 3. 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. 4. 44104411 4412 4. 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.

5. 4417 1 5. 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. 6. 1 6. 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 1. 4403 41 4403 494407 21 4407 29 1. For the purposes of subheadings 4403 41 to 4403 49, 4407 21 to 4408 31 4408 39 4412 31 4407 29, 4408 31 to 4408 39 and 4412 31, 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 4401 1000 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms - Wood in chips or particles: 4401 2100 - - Coniferous 4401 2200 - - Non-coniferous

190 Description 4401 3000 - 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 4402 1000 - Of bamboo 4402 9000 - Other 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared 4403 1000 着 - Treated with paint, stains, creosote or other MTQ preservatives 4403 2000 - Other, coniferous MTQ 1 - Other, of tropical wood specified in Subheading Note 1 to this Chapter: 4403 4100 - - Dark Red Meranti, Light Red Meranti and MTQ Meranti Bakau 4403 4900 - - Other MTQ - Other: 4403 9100 - - Of oak (Quercus spp.) MTQ 4403 9200 - - Of beech (Fagus spp.) MTQ 4403 9900 - - 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 4404 1000 - Coniferous 4404 2000 - Non-coniferous 4405 4405 0000 Wood wool; wood flour 4406 Railway or tramway sleepers (cross-ties) of wood 4406 1000 - Not impregnated MTQ 4406 9000 - 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 4407 1000 - Coniferous MTQ 1 - Of tropical wood specified in Subheading Note 1 to this Chapter: 4407 2100 - - Mahogany (Swietenia spp.) MTQ 4407 2200 - - Virola, Imbuia and Balsa MTQ

191 Description 4407 2500 - - Dark Red Meranti, Light Red Meranti and MTQ Meranti Bakau 4407 2600 - - White Lauan, White Meranti, White Seraya, MTQ Yellow Meranti and Alan 4407 2700 - - Sapelli MTQ 4407 2800 - - Iroko MTQ 4407 2900 - - Other MTQ - Other: 4407 9100 - - Of oak (Quercus spp.) MTQ 4407 9200 - - Of beech (Fagus spp.) MTQ 4407 9300 - - Of maple (Acer spp.) MTQ 4407 9400 - - Of cherry (Prunus spp.) MTQ 4407 9500 - - Of ash (Fraxinus spp.) MTQ 4407 9900 - - 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 6 4408 1000 - Coniferous 1 - Of tropical wood specified in Subheading Note 1 to this Chapter: 4408 3100 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau 4408 3900 - - Other 4408 9000 - 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: 4409 1010 - - - Beadings and mouldings (including moulded skirtings and other moulded boards) 4409 1090 - - - Other - Non-coniferous: - - Of bamboo: 4409 2110 - - - Beadings and mouldings (including moulded skirtings and other moulded boards) 4409 2190 - - - Other

192 Description - - Other 4409 2910 - - - Beadings and mouldings (including moulded skirtings and other moulded boards) 4409 2990 - - - 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: 4410 1100 - - Particle board 4410 1200 - - Oriented strand board (OSB) 4410 1900 - - Other 4410 9000 - Other 4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances (MDF) - Medium density fibreboard (MDF): 4411 1200 5 - - Of a thickness not exceeding 5 mm 4411 1300 5 - - Of a thickness exceeding 5 mm but not 9 exceeding 9 mm 4411 1400 9 - - Of a thickness exceeding 9 mm - Other: 4411 9200 - - Of a density exceeding 0.8 g/cm 3 0.8 4411 9300 - - Of a density exceeding 0.5 g/cm 3 but not exceeding 0.8 g/cm 3 4411 9400 - - Of a density not exceeding 0.5 g/cm 3 4412 Plywood, veneered panels and similar laminated wood 4412 1000 - Of bamboo MTK - Other plywood, consisting solely of sheets of ( ) wood (other than bamboo), each ply not 6 exceeding 6 mm thickness: 4412 3100 - - With at least one outer ply of tropical wood MTK 1 specified in Subheading Note 1 to this Chapter 4412 3200 - - Other, with at least one outer ply of MTK non-coniferous wood 4412 3900 - - Other MTK - Other: 4412 9400 - - Blockboard, laminboard and battenboard MTK 4412 9900 - - Other MTK 4413 4413 0000 Densified wood, in blocks, plates, strips or profile shapes 4414 4414 0000 Wooden frames for paintings, photographs, mirrors or similar objects

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 4415 1000 - Cases, boxes, crates, drums and similar packings; cable-drums 4415 2000 - Pallets, box pallets and other load boards; pallet collars 4416 4416 0000 Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood, including staves 4417 4417 0000 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 4418 1000 - Windows, French-windows and their frames 4418 2000 - Doors and their frames and thresholds 4418 4000 - Shuttering for concrete constructional work 4418 5000 - Shingles and shakes 4418 6000 - Posts and beams - Assembled flooring panels: 4418 7100 - - For mosaic floors 4418 7200 - - Other, multilayer 4418 7900 - - Other 4418 9000 - Other 4419 4419 0000 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 94 4420 1000 - Statuettes and other ornaments, of wood 4420 9000 - Other 4421 Other articles of wood 4421 1000 - Clothes hangers 4421 9000 - Other -

194 Chapter 45 Cork and articles of cork Note 1. 1. 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 4501 1000 - Natural cork, raw or simply prepared 4501 9000 - Other 4502 4502 0000 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 4503 1000 - Corks and stoppers 4503 9000 - Other - 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 4504 1000 - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs 4504 9000 - Other - Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Notes 1. 1. 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.

195 2. 2. 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). 3. 4601 3. 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: 4601 2100 - - Of bamboo 4601 2200 - - Of rattan 4601 2900 - - Other - Other: 4601 9200 - - Of bamboo 4601 9300 - - Of rattan 4601 9400 - - Of other vegetable materials 4601 9900 - - 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: 4602 1100 - - Of bamboo 4602 1200 - - Of rattan 4602 1900 - - - Other 4602 9000 - Other

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 1. 4702 1. 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 4701 4701 0000 Mechanical wood pulp 4702 4702 0000 Chemical wood pulp, dissolving grades 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades - Unbleached: 4703 1100 - - Coniferous 4703 1900 - - Non-coniferous - Semi-bleached or bleached: 4703 2100 - - Coniferous 4703 2900 - - Non-coniferous 4704 Chemical wood pulp, sulphite, other than dissolving grades - Unbleached: 4704 1100 - - Coniferous 4704 1900 - - Non-coniferous - Semi-bleached or bleached: 4704 2100 - - Coniferous 4704 2900 - - Non-coniferous 4705 4705 0000 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 4706 1000 - Cotton linters pulp 4706 2000 - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard 4706 3000 - Other, of bamboo - Other: 4706 9100 - - Mechanical 4706 9200 - - Chemical

197 Description 4706 9300 - - Semi-chemical 4707 Recovered (waste and scrap) paper or paperboard 4707 1000 - Unbleached kraft paper or paperboard or corrugated paper or paperboard 4707 2000 - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the 着 mass 4707 3000 - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) 4707 9000 - Other, including unsorted waste and scrap Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard Notes 1. 1. 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 ). 2. 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 3701 3704 (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);

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). 3. 7 4801 4805 3. 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. 4. 4. 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 40 65 g/m 2 and not more than 65 g/m 2. 5. 4802 5. 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 1. 80 1. 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 1. 80 1. 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 1. 225 1. a caliper of 225 micrometres (microns) or less, or 2. 225 508 2. 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%. 4802 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

199 6. 6. 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. 7. 4801 7. 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. 8. 4801 4803 4809 8. 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. 9. 4814 9. 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 45 160 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 4823. 10. 4820 10. 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 11. 4823 11. 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. 12. 4814 4821 12. 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.

200 Subheading Notes. 1. 4804 11 4804 19 1. For the purposes of subheadings 4804 11 and 4804 19, 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 115 393 125 417 200 637 300 824 400 961 2. 4804 21 4804 29 2. For the purposes of subheadings 4804 21 and 4804 29, sack kraft paper means machine-finished paper, of which not less than 80% by 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 60 700 1 510 1.9 6 70 830 1 790 2.3 7.2 80 965 2 070 2.8 8.3 100 1 230 2 635 3.7 10.6 115 1 425 3 060 4.4 12.3 plus cross direction 3. 4805 11 3. For the purposes of subheading 4805 11, 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 30 1.8 resistance exceeding 1.8 newtons/g/m 2 at 50% relative humidity, at 23 o C. 4. 4805 12 4. Subheading 4805 12 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 30 1.4 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m 2 at 50% relative humidity, at 23 o C.

201 5. 4805 24 4805 25 5. Subheadings 4805 24 and 4805 25 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 6. 4805 30 6. For the purposes of subheading 4805 30, 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 7. 4810 22 7. For the purposes of subheading 4810 22, light-weight coated paper 72 means paper, coated on both sides, of a total weight not exceeding 15 72 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 4801 4801 0000 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 4803 4802 1000 - 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: 4802 2010 - - - For photographic 4802 2090 - - - Other 4802 4000 - 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% 4802 5400 40 - - Weighing less than 40 g/m 2 4802 5500 40 - - Weighing 40 g/m 2 or more but not more than 150 g/m 2, in rolls 150 4802 5600 40 - - 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 435 297 4802 5700 - - Other, weighing 40 g/m 2 or more but not 40 more than 150 g/m 2 150 4802 5800 - - Weighing more than 150 g/m 2 150

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: 4802 6110 - - - Newsprint, of a width not exceeding 36 36 cm 4802 6190 - - - Other 4802 6200 - - In sheets with one side not exceeding 435 435 mm and the other side not exceeding 297 297 mm in the unfolded state - - Other: 4802 6910 - - - Newsprint 4802 6990 - - - Other 4803 4803 0000 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 4802 4803 4802 or 4803 - Kraftliner: 4804 1100 - - Unbleached 4804 1900 - - Other - Sack kraft paper: 4804 2100 - - Unbleached 4804 2900 - - Other - Other kraft paper and paperboard weighing 150 150 g/m 2 or less: 4804 3100 - - Unbleached 4804 3900 - - Other - Other kraft paper and paperboard weighing more than 150 g/m 2 but less than 225 g/m 2 : 150 225 4804 4100 - - Unbleached 4804 4200 - - 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 4804 4900 - - Other - Other kraft paper and paperboard weighing 225 225 g/m 2 or more: 4804 5100 - - Unbleached 4804 5200 - - 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 4804 5900 - - Other

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: 4805 1100 - - Semi-chemical fluting paper 4805 1200 - - Straw fluting paper 4805 1900 - - Other - Testliner (recycled liner board): 4805 2400 - - Weighing 150 g/m 2 or less 150 4805 2500 - - Weighing more than 150 g/m 2 150 4805 3000 - Sulphite wrapping paper 4805 4000 - Filter paper and paperboard 4805 5000 - Felt paper and paperboard - Other : - - Weighing 150 g/m 2 or less: 150 4805 9110 - - - For electrolytic capacitor 4805 9190 - - - Other 4805 9200 - - Weighing more than 150 g/m 2 but less than 150 225 225 g/m 2 4805 9300 - - Weighing 225 g/m 2 or more 225 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets 4806 1000 - Vegetable parchment 4806 2000 - Greaseproof papers 4806 3000 - Tracing papers 4806 4000 - Glassine and other glazed transparent or translucent papers 4807 4807 0000 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 4803 4808 1000 - Corrugated paper and paperboard, whether or not perforated 4808 2000 - Sack kraft paper, creped or crinkled, whether or not embossed or perforated 4808 3000 - Other kraft paper, creped or crinkled, whether or not embossed or perforated 4808 9000 - Other

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 4809 2000 - Self-copy paper 4809 9000 - 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% 4810 1300 - - In rolls 4810 1400 - - In sheets with one side not exceeding 435 435 mm and the other side not exceeding 297 297 mm in the unfolded state 4810 1900 - - 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% 4810 2200 - - Light-weight coated paper 4810 2900 - - Other - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: 4810 3100 - - 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 150 4810 3200 - - 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 2 150 4810 3900 - - Other - Other paper and paperboard: 4810 9200 - - Multi-ply 4810 9900 - - Other

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 4810 48034809 4810 4811 1000 - Tarred, bituminised or asphalted paper and paperboard - Gummed or adhesive paper and paperboard: 4811 4100 - - Self-adhesive 4811 4900 - - Other - Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): - - Bleached, weighing more than 150 g/m 2 : 150 4811 5110 - - - Coated on both sides with plastics for colour photography 4811 5190 - - - Other - - Other: 4811 5910 - - - Insulating paper and paperboard, coated or impregnated with plastics 4811 5990 - - - Other - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol: 4811 6010 - - - Insulating paper and paperboard, coated with wax or oil 4811 6090 - - - Other 4811 9000 - Other paper, paperboard, cellulose wadding and webs of cellulose fibres 4812 4812 0000 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 4813 1000 - In the form of booklets or tubes 4813 2000 - In rolls of a width not exceeding 5 cm 5 4813 9000 - Other 4814 Wallpaper and similar wall coverings; window transparencies of paper 4814 1000 - Ingrain paper 4814 2000 - 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 4814 9000 - Other

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 4816 2000 - Self-copy paper 4816 9000 - 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 4817 1000 - Envelopes 4817 2000 - Letter cards, plain postcards and correspondence cards 4817 3000 - 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 4818 1000 - Toilet paper 4818 2000 - Handkerchiefs, cleansing or facial tissues and towels 4818 3000 - Tablecloths and serviettes - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles: 4818 4010 - - - Baby products 4818 4090 - - - Other 4818 5000 - Articles of apparel and clothing accessories 4818 9000 - 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 4819 1000 - Cartons, boxes and cases, of corrugated paper or paperboard 4819 2000 - Folding cartons, boxes and cases, of non-corrugated paper or paperboard 4819 3000 40 - Sacks and bags, having a base of a width of 40 cm or more

207 Description 4819 4000 - Other sacks and bags, including cones 4819 5000 - Other packing containers, including record sleeves 4819 6000 - 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 4820 1000 - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 4820 2000 - Exercise books 4820 3000 - Binders (other than book covers), folders and file covers 4820 4000 - Manifold business forms and interleaved carbon sets 4820 5000 - Albums for samples or for collections 4820 9000 - Other 4821 Paper or paperboard labels of all kinds, whether or not printed 4821 1000 - Printed 4821 9000 - Other 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 4822 1000 - Of a kind used for winding textile yarn 4822 9000 - 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 4823 2000 - Filter paper and paperboard 4823 4000 - Rolls, sheets and dials, printed for self-recording apparatus - Trays, dishes, plates, cups and the like, of paper or paperboard: 4823 6100 - - Of bamboo 4823 6900 - - Other 4823 7000 - Moulded or pressed articles of paper pulp

208 Description - Other: 4823 9010 - - - Joss paper and the like 4823 9020 - - - Paper fans 4823 9090 - - - Other Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans Notes 1. 1. 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 9023 9023); 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 9704 100 exceeding one hundred years or other articles of Chapter 97. 2. 2. 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. 3. 3. 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. 4. 4901 4. 4901 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 4911. 5. 3 4901 5. 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.

6. 4903 6. 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 4901 1000 - In single sheets, whether or not folded - Other: 4901 9100 - - Dictionaries and encyclopaedias, and serial instalments thereof 4901 9900 - - Other 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 4902 1000 - Appearing at least four times a week 4902 9000 - Other 4903 4903 0000 着 Children s picture, drawing or colouring books 4904 4904 0000 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 4905 1000 - Globes - Other: 4905 9100 - - In book form 4905 9900 - - Other 4906 4906 0000 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 4907 4907 0000 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) 4908 1000 - Transfers (decalcomanias), vitrifiable 4908 9000 - Other 4909 4909 0000 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

210 Description 4910 4910 0000 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: 4911 1010 - - - Of no commercial value 4911 1090 - - - Other - Other: 4911 9100 - - Pictures, designs and photographs 4911 9900 - - Other

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 0101 9011 item 0101 9011 racing horses 0106 11 subheading 0106 11 primates 0106 12 subheading 0106 12 whales, dolphins and porpoises (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia) 0106 19 subheading 0106 19 other mammals 0106 2029 item 0106 2029 Testudinates (turtles, tortoises, etc), not for food 0106 2090 item 0106 2090 other reptiles, not for food 0106 31 subheading 0106 31 birds of prey 0106 32 subheading 0106 32 psittaciformes (including parrots, parakeets, macaws and cockatoos) 0106 3990 item 0106 3990 and other birds, not for food and 0106 9090 item 0106 9090 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 0301 10 subheading 0301 10 ornamental fish 0305 5930 item 0305 5930 and dried seahorses, whether or not salted but not smoked and 0305 5940 item 0305 5940 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

212 / / / Category No. HK HS Chapter/ /Subheading/ Item No. 5. 0504 0504 6. 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 1108 1400 item 1108 1400 manioc (cassava) starch 1108 1900 item 1108 1900 other starches 1108 2000 item 1108 2000 and inulin and 1109 heading 1109 wheat gluten, whether or not dried 11. 1210 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 12. 1212 1212 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 13. 1501 1501 0209 1503 Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503

213 / / / Category No. HK HS Chapter/ /Subheading/ Item No. Description 14. 1517 1517 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. 1516 1516 15. Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 16. Chapter 17 except Sugars and sugar confectionery, except 1703 9010 item 1703 9010 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 21. 2209 2209 Vinegar and substitutes for vinegar obtained from acetic acid 22. 2922 4210 Item 2922 4210 Sodium glutamate

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 1. 3926 20 3901 3914 Subheading 3926 20 Articles of apparel and clothing accessories (including gloves) of plastics and of other materials of headings Nos. 3901 to 39l4 2. 4015 90 Subheading 4015 90 Articles of apparel and clothing accessories (excluding gloves) of vulcanised rubber other than hard rubber 3. 4203 4203 Articles of apparel and clothing accessories, of leather or of composition leather 4. 4303 4303 Articles of apparel, clothing accessories and other articles of furskin 5. 4304 4304 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 6406 1000 items 6406 1000 and uppers and parts thereof, other than stiffeners and 6406 2000 6406 2000 outer soles and heels, of rubber or plastics

215 / / / Category No. HK HS Chapter/ /Subheading/ Item No. Description 9. 6504 6504 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 10. 6505 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 11. 6506 except Other headgear, whether or not lined or trimmed, except 6506 10 subheading 6506 10 safety headgear 12. 6507 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 13. 9113 9020 Item 9113 9020 Watch straps, watch bands and watch bracelets, and parts thereof, of textile materials

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) 11 8. 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