RESTRICTED
WORLD TRADE G/RO/W/13/Rev.3
12May1997
ORGANIZATION(97-1929)
Committee onRules ofOrigin
INTEGRATED NEGOTIATING TEXT
FOR THE HARMONIZATION WORK PROGRAMME
Note bytheSecretariat
Revision
1. Atitsmeeting on10May1996, theCommittee onRules ofOrigin decided toestablish an
Integrated Negotiating TextfortheHarmonization Work Programme thatisusedasacommon working
document andreference point fortheCommittee onRules ofOrigin andtheTechnical Committee on
Rules ofOrigin.
2. Theattached draftIntegrated Negotiating Text, prepared bytheChairman together withthe
Secretariat, isthelatest update, reflecting work done bytheCommittee, atitsmeeting on
6February 1997, andtheTechnical Committee during itsSixth Session from16to20December 1997
inBrussels. Thefollowing amendments havebeenmade:
(i) Definition 2ofAppendix 1(page 8)hasbeenamended.
(ii) Product-specific rules ofchapters 18-24, 30-33, and50-51 havebeenadded.G/RO/W/13/Rev.3
Page2
DRAFT
INTEGRATED NEGOTIATING TEXT
FOR THE HARMONIZATION WORK PROGRAMME
Annex III1
Harmonized Rules ofOrigin
PREAMBLE2
..........
..........
GENERAL RULES3
Article 1:SCOPE OFAPPLICATION
Rules ofOrigin provided inthisAnnex shallbeasdefined inArticle 1,paragraph 1ofthe
Agreement, andshall beapplied forthepurposes setoutinArticle 1,paragraph 2ofthe
Agreement.
Article 2:HARMONIZED SYSTEM
References toheadings andsubheadings arereferences tothemastheyappear intheHarmonized
System. References toclassification inthisAnnex arereferences toclassification under the
Harmonized System.
Article 3:DEFINITIONS
Forthepurposes ofthisAnnex :
1. "Harmonized System" means theHarmonized Commodity Description andCoding
System defined inArticle 1oftheInternational Convention ontheHarmonized
Commodity Description andCoding System (done atBrussels on14June1983) as
amended andbeing inforce on1January 1996.4
2. ["Neutral Elements"5means :
Goods usedintheproduction, testing orinspection ofanother goodbutnotphysically
incorporated intothegood, orgoods usedinthemaintenance ofbuildings orthe
operation ofequipment associated withtheproduction ofagood, andincludes :
(a) Fuelandenergy,
1Referred toas"Annex 4"indocument G/RO/5, page 15.
2Seeparagraph 7,Annex 3todocument G/RO/5, page 12.
3Seeparagraph 6,Annex 3todocument G/RO/5, page 11.
4Seeparagraph 9,Annex 3todocument G/RO/5, page 12.
5Seeparagraph 16,Annex 3todocument G/RO/5, page 13.G/RO/W/13/Rev.3
Page3
(b) tools, diesandmoulds,
(c) spare partsandmaterials usedinthemaintenance ofequipment andbuildings,
(d) lubricants, greases, compounding materials andother material used in
production orusedtooperate equipment andbuildings,
(e) gloves, glasses, footwear, clothing, safety equipment andsupplies,
(f) equipment, devices andsupplies usedfortesting orinspecting theother goods,
(g) catalysts andsolvents, and
(h) anyother goods thatarenotincorporated intothegood buttheuseofwhich
intheproduction ofthegood canreasonably bedemonstrated tobepartof
thatproduction.]
3. [Other definitions, asnecessary]
Article 4:DETERMINATION OFORIGIN
1. Thecountry oforigin ofagood shall bedetermined inaccordance withtheprovisions of
paragraph 2,applied insequence.
2 [Subject totheprovisions ofArticle 6,]thecountry oforigin ofagoodisthecountry inwhich:
(a) Thegood iswholly obtained asdefined inAppendix 1;
(b) Thegood satisfies theapplicable rulesetforth inAppendix 2;
[(c) Thegood satisfies thefollowing:
(general residual rule*)]
*The Technical Committee noted thatthegeneral residual rulerequires further definition.
[Article 5:RESIDUAL RULES OFORIGIN]
(Deleted)
Article 6:MINIMAL OPERATIONS ORPROCESSES6
Notwithstanding compliance withtherules setforth inAppendix 1orAppendix 2,
origin shallnotbeconferred onagoodmerely asaresult oftheoperations ofthetype
listed inAppendix 3.
6Seeparagraph 15,Annex 3todocument G/RO/5, page 12.G/RO/W/13/Rev.3
Page4
Article 7:SPECIAL PROVISIONS
1.[NEUTRAL ELEMENTS5]
[Inorder todetermine whether aproduct originates inacountry, itshallnot
benecessary toestablish whether ornotthepower andfuel, plant and
equipment, andmachines andtoolsusedtoobtain suchproduct orthematerials
usedinitsmanufacture which donotandarenotintended toremain inthe
product asfinally constituted originate inthirdcountries.]
[Neutral elements usedintheproduction ofagood shallbedisregarded in
determining whether materials notoriginating inthatcountry andusedinthe
production ofagood undergo achange intariff classification orsatisfy any
other requirements assetoutforthatgood inAppendix 2.]
2.PACKING AND PACKAGING MATERIALS AND CONTAINERS7
Theorigin ofpacking andpackaging materials andcontainers presented with
thegoods therein shallbedisregarded indetermining theorigin ofthegoods
under anychange oftariff classification rulesetoutinAppendix 2,provided
suchpacking andpackaging materials andcontainers areclassified withthe
goods under theHarmonized System.
3.ACCESSORIES AND SPARE PARTS AND TOOLS8
Theorigin ofaccessories, spare parts andtools presented withagood shall
bedisregarded indetermining theorigin ofthegoodunder anychange intariff
classification rulesetoutinAppendix 2,provided that:
- theyarestandard accessories, spare partsandtoolsandtheirquantities
andvalue arecustomary forthegood; and
- theyareincluded intheprice ofthegood andarenotseparately
invoiced from thegood.
[4.MIXTURES]*
*Placement andcontent tobedetermined.
[5.FUNGIBLE GOODS AND MATERIALS9
Forthepurpose ofdetermining thecountry oforigin ofagood,
(a) where domestic materials andforeign materials thatarefungible
materials areusedintheproduction ofthegood, thedetermination
ofwhether thematerials aredomestic materials may, atthechoice of
theproducer ofthegood ortheperson from whom theproducer
7Seeparagraph 17,Annex 3todocument G/RO/5, page 13.
8Seeparagraph 18,Annex 3todocument G/RO/5, page 13.
9Seeparagraph 19,Annex 3todocument G/RO/5, page 13.G/RO/W/13/Rev.3
Page5
acquiredthematerials,bemadeonthebasisofanyapplicableinventory
management methods; and
(b) where domestic goods andforeign goods thatarefungible goods are
physically combined ormixed ininventory and,prior toacquisition
bythebuyer, donotundergo production oranyother operation, other
thanunloading, reloading oranyotheroperation necessary topreserve
thegoods ingood condition ortotransport thegoods tothebuyer of
thegood, thedetermination ofthecountry oforigin ofthatgoodmay,
atthechoice oftheseller ofthegood, bemade onthebasis ofany
oftheapplicable inventory management methods.]
[Article 8:DEMINIMIS*]10
*Placement andcontent tobedetermined.
10Seeparagraph 20,Annex 3todocument G/RO/5, page 13.G/RO/W/13/Rev.3
Page6
APPENDIX 1-Wholly Obtained Goods
(Table continues onpages 7-9)
Harmonized definitions ofthegoods thataretobeconsidered asbeing
wholly obtained inonecountry 1
Definitions Notes
1. Thefollowing goods aretobeconsidered asbeing wholly
obtained inonecountry :
(a) Live animals born andraised inthatcountry; Indefinitions 1(a),(b),and(c)theterm "animals" covers allanimal life,including
mammals, birds, fish, crustaceans, molluscs, reptiles, bacteria andviruses.
(b) Animals obtained byhunting, trapping, fishing, gathering or
capturing inthatcountry;Definition 1(b)covers animals obtained inthewild, whether liveordead, whether
ornotborn andraised inthatcountry.
(c) Products obtained from liveanimals inthatcountry; Definition 1(c)covers products obtained from liveanimals without further
processing2,including milk, eggs, natural honey, hair, wool, semen anddung.
(d) Plants andplant products harvested, picked orgathered inthat
country;Definition 1(d)covers allplant life,including fruit, flowers, vegetables, trees,
seaweed, fungi andliveplants grown inthatcountry.
(e) Minerals andother naturally occurring substances, notincluded in
definitions (a)-(d), extracted ortaken inthatcountry;Definition 1(e)covers crude minerals andother naturally occurring substances,
including rock orsolar salt,crude mineral sulphur occurring infreestate, natural
sands, clays, stones, metallic ores, crude oil,natural gas,bituminous minerals,
natural earths, ordinary natural waters, natural mineral waters, natural snow and
ice.
(f) Scrap andwaste derived from manufacturing2orprocessing2
operations orfrom consumption inthatcountry andfitonly for
disposal orfortherecovery ofrawmaterials;Definition 1(f)covers allscrap andwaste, including scrap andwaste resulting from
manufacturing2orprocessing2operations orconsumption inthesame country, scrap
machinery, discarded packaging andhousehold rubbish andallproducts thatcanno
longer perform thepurpose forwhich theywere produced, andarefitonly for
discarding orfortherecovery ofrawmaterials. Such manufacturing2orprocessing2
operations include alltypes ofprocessing2,notonly industrial orchemical butalso
mining, agricultural, construction, refining, incineration andsewage treatment
operations.
1Seeparagraph 6,document G/RO/2, page 3.
2SeeG/RO/W/14 andG/RO/8G/RO/W/13/Rev.3
Page7
Harmonized definitions ofthegoods thataretobeconsidered asbeing
wholly obtained inonecountry 1
Definitions Notes
1. Thefollowing goods aretobeconsidered asbeing wholly
obtained inonecountry :
(g)3[Articles collected inthatcountry which cannolonger perform their
original purpose norarecapable ofbeing restored orrepaired and
which arefitonly fordisposal orfortherecovery ofparts orraw
materials;]
(h)3Alternative 1:
[Parts orrawmaterials recovered inthatcountry from articles which
cannolonger perform their original purpose norarecapable of
being restored orrepaired;][*]
Alternative 2:
[Parts orrawmaterials obtained inthatcountry from articles
collected inthatcountry which arenotfitfortheir original purpose
norarecapable ofbeing restored orrepaired andarefitonly for
disposal orfortherecovery ofparts orrawmaterials;][Intherecovery ofparts orrawmaterials, environmental considerations mayarise,
particularly forradioactive, hazardous andtoxic waste thatmayresult from the
recovery ofparts orrawmaterials from Articles. Inthisconnection, thisruleis
without prejudice toMembers 'rights totakeWTO-consistent measures toprotect
theenvironment.]4
(i)5Goods obtained orproduced2inthatcountry solely5from products
referred toin(a)-(f)[and(g)and(h)]above;[For agood tobeconsidered wholly obtained inonecountry under definition 1(i):
(i) Thegood must have been obtained orproduced2from theproducts of
thatcountry mentioned indefinitions 1(a)to(h);
(ii) theproducts ofdefinitions 1(a)to(h)must nothave undergone
processing2inanother country; and
(iii) thegood must notcontain materials notconsidered tobewholly obtained
inthatcountry.]
*[Intherecovery ofparts orrawmaterials, environmental considerations mayarise, particularly forradioactive, hazardous
andtoxic waste thatmayresult from therecovery ofparts orrawmaterials from Articles. Inthisconnection, thisruleis
without prejudice toMembers 'rights totakeWTO-consistent measures toprotect theenvironment.]4
3Seeparagraphs 14-30, Annex 1todocument G/RO/5.
4Several delegations expressed theirpreliminary reservations tothis[footnote/note] andstated thattheywould request further
instructions from their capitals.
5Seeparagraphs 11-13, Annex 1todocument G/RO/5, page 6.G/RO/W/13/Rev.3
Page8
Harmonized definitions ofthegoods thataretobeconsidered asbeing
wholly obtained inonecountry
Definitions Notes
[2(i) Products ofsea-fishing andother products taken from theseaoutside
acountry areconsidered tobewholly obtained inthecountry ofregistration
ofthevessel thatcarries outthose operations.
(ii)Goods obtained orproduced onboard factory ships areconsidered tobe
wholly obtained inthecountry ofregistration ofthefactory ship, provided
thatthose goods aremanufactured from theproducts referred toin
subparagraph (i)originating inthesame country.
(iii)Products taken from thesea-bed orsubsoil beneath thesea-bed outside
acountry areconsidered tobewholly obtained inthecountry thathasthe
rights toexploit thatsea-bed orsubsoil.]6[Theterm"registration" inDefinitions 2(i)and(ii)includes registration that
acountry grants tochartered vessels orfactory ships, provided this
registration isinaccordance withtherequirements ofthatcountry.]6
Alternative Text
[2(i)Products ofsea-fishing andother products taken from theseaoutside
theterritorial seaandmaritime zones overwhich thecoastal statehas
jurisdiction areconsidered tobewholly obtained inthestateofregistration
ofthevessel thatcarries outthose operations.
(iii)products taken from theareaoftheseabed andocean floor andsubsoil
thereof outside national jurisdiction, asdefined inaccordance withthe
provisions oftheUnited Nations Convention ontheLawoftheSea,are
considered tobewholly obtained inthestatethathastheexploitation rights,
inconformity withtheprovisions ofthatConvention andtheAgreement
relating totheImplementation ofPartXIofthatConvention of
28July1994.]6[Theterm"registration" inDefinitions 2(i)and(ii)includes registration that
acountry grants tochartered vessels orfactory ships, provided this
registration isinaccordance withtherequirements ofthatcountry.]6
6Seeparagraph 3.2-3.5,document G/RO/M/9.G/RO/W/13/Rev.3
Page9
APPENDIX 2-Product Specific Rules ofOrigin
1. Scope ofApplication
ThisAppendix setsforthrulesfordetermining thecountry oforigin ofagoodwhen more than
onecountry isconcerned intheproduction ofagoodandtheorigin ofthegoodcannot bedetermined
under Appendix 1.
2. Principles ofApplication
(a) Application oftheOrigin Criteria
(Secretariat suggested text)
[Thecriteria defined inthisAppendix apply tothematerials thatdonotoriginate inthecountry
where thegood isproduced.]
(Alternative Canadian proposal)
[Thecountry oforigin ofagood shallbethecountry inwhich:
(1) Eachmaterial inthegoodwhich doesnotoriginate inthatcountry hasundergone anapplicable
change intariff classification assetforth inthisAppendix forthatgood, andthegood satisfies any
other requirements setforth inthisAppendix forthatgood;
(2) Where theruleforagood inthisAppendix doesnotsetforth arequired change intariff
classification foreachmaterial thatdoesnotoriginate inthatcountry, thegoodsatisfies theapplicable
requirements setforth inthisAppendix forthatgood.]
(b) Disregarding Intermediate Materials
(Secretariat suggested text)
(1) [Materials thathaveacquired originating status byvirtue offulfilling therulessetforthinthis
Appendix areconsidered tobeoriginating materials.]
(Alternative ECtentative proposal)
[Ifaproduct made fromnon-originating materials which hasacquired originating status during
manufacture byvirtue offulfilling theconditions intheAppendix, isusedasamaterial intheprocess
ofmanufacture ofanother product, thentheruleapplicable totheproduct inwhich itisincorporated
doesnotapply.]
(Secretariat suggested text)
(2) [Agood produced orobtained solely from originating materials inacountry hastheorigin
ofthatcountry.]
[(c) Materials having unknown origin
(Secretariat suggested text)G/RO/W/13/Rev.3
Page10
Materialswhicharenotproventobeoriginatinginthatcountryareconsideredasnon-originating
materials.]
3. Practical Guidance
(Secretariat suggested text)
[(a) Inapplying thisAppendix, thetitles ofsections andChapters areprovided forease
ofreference only; forlegalpurposes, origin shallbedetermined according totheterms ofthe
rules, anyrelative legalnotes, andanyother applicable provisions.
(b) Indetermining theorigin ofagood, thecountry oforigin ofagoodshallbethecountry
oforigin conferred onthegood byapplication oftheruleforthegoodsetforthinthe“origin
criteria ”column.
(c) Where anentry inthefirstcolumn ispreceded by“ex”,thissignifies thattherule
inthethirdcolumn applies onlytothepartofthatheading orsubheading described inthesecond
column.]
4. Definitions
Forthepurposes ofthisAppendix:
[(1) Theterm“materials ”isunderstood tomean goods thatareprocessed orincorporated
intoanother goodbyvirtue ofworking, processing ormixing, andincludes ingredients, parts,
subassemblies andcomponents.
(2) Theterm“originatingmaterials”isunderstoodtomeangoodswhicharewhollyobtained
inthatcountry, andmaterials which satisfy theproduct specific rulessetforthinthisAppendix
asgoods inthatcountry.
(3) Theterm“non-originating materials ”isunderstood tomean materials which donot
satisfy theproduct specific rulessetforthinthisAppendix asgoods inthatcountry, andinclude
goods which arenotconferred origin inthatcountry byvirtue ofsatisfying adefinition set
forth inAppendix 3.
(4) Theterm“change intariff classification ”isunderstood tomean thatnon-originating
materials usedintheproduction ofagood arenotclassified inthesame splitsubheading,
subheading, splitheading, heading, respectively, asthegood thatisunder examination.]G/RO/W/13/Rev.3
Page11
NOTE FROM THE SECRETARIAT
1. Decisions taken bytheTechnical Committee areindicated by"Baskets 1to3"asfollows:
Basket 1means therulehasbeenapproved andshould apply asspecified;
Basket2meanstherule(s)proposedrequire(s)furtherresearchandanalysisandwillbeexamined
laterinPhase II;and
Basket 3means therule(s) willbetaken upinPhase III.
2. Thecountries areidentified attheendofeachentry bythefollowing abbreviations:
Argentina (ARG); Australia (AUS); Brazil (BRA); Canada (CAN); Colombia (COL);
Costa Rica(CR); Côted'Ivoire (CI); Ecuador (ECU); European Communities (EC); Egypt
(EGY); Fiji(FIJ); Guatemala (GUA); Honduras (HON); Hong Kong (HK); Iceland (ICE);
India (IND); Japan (JPN); Kenya (KEN); Korea (KOR); Mexico (MEX); Morocco (MOR);
NewZealand (NZ); Norway (NOR); Philippines (PHI); Senegal (SEN); Singapore (SG);
Switzerland (CH); Uganda (UGA); United States (US); andUruguay (URU).
3. Thefollowing abbreviations areusedinorder tosimplify thepresentation oftherulesoforigin
proposed:
Wholly obtained (WO)
Change ofheading (CTH)
Change ofsubheading (CTSH)
Change ofChapter (CC)
Value added (VA)
Change ofsplitheading (CTHS)
Change ofsplitsubheading (CTSHS)G/RO/W/13/Rev.3
Page12SECTION IOFTHE HARMONIZED SYSTEM
(Chapters 1-5)
LIVE ANIMALS; ANIMAL PRODUCTS
Section Notes:G/RO/W/13/Rev.3
Page13CHAPTER 1
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 1 Live animals (a) WO. (CH). Basket 2
(b) WOor
Change from youth tomaturity
(JPN).Breeding from youth tomaturity isdeemed tobeasubstantial
transformation because ofitsgreat improvement ofcommercial
value (JPN).
With regard toourproposal thatbreeding from youth tomaturity
isdeemed tobeasubstantial transformation because ofitsgreat
improvement ofcommercial value, wethink thatthedistinction
between youth andmaturity should bebased onananimal 's
weight orlength rather thanananimal 'sagebecause the
distinction onthebasis ofagewould bedifficult inpractice.
Thespecific weight orlength which distinguishes youth and
maturity ofeach kindofanimal should beconsidered inPhase
III.(JPN)
(c) CC.(CAN)(MEX)
(d) Thechange-of-heading ruledoes
notapply toheadings ofthis
Chapter (EC).
(e) CTH (US) Chapter 1covers liveanimals ofallkinds, except fish,
crustaceans, molluscs andaquatic invertebrates (Chapter 3).
Under theproposed general Chapter rule, origin isassigned to
thecountry inwhich ananimal ofthisChapter isborn (US)
(f) WO, except thefollowing :
(KOR)
01.01 Live horses, asses, mules andhinnies. (a) WO(EC) (CH) Basket 2G/RO/W/13/Rev.3
Page14A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b) CC(CAN) (MEX)
(c) CTH (US)
(d) WOorchange from youth to
maturity (JPN)
(e) Proposal asindicated forsplit
heading andsubheading (KOR)
ex01.01 Live horses, asses, mules andhinnies,
except pure-bred breeding horses (KOR)Fattening forsixormore months. (KOR) Basket 2
Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
0101.11-Horses :
--Pure-bred breeding animalsChange tothissubheading from subheading
0101.19 or0101.20 ofthisheading. (KOR)Change topure-bred breeding animals from natural animals can
beconsidered asasubstantial transformation duetothe
significant change incommercial value andbreeding choice.
(KOR)
01.02 Live bovine animals. (a)WO(CH) Basket 2
(b)CC(CAN)(MEX)
(c)CTH (US)
(d)WOorchange from youth tomaturity.
(JPN)
(e)Proposal asindicated forsplitheading
andsubheading. (EC)(KOR)
ex01.02 Ofaweight exceeding 300kg(EC). WOorsupplementary criteria (EC). Basket 2
Incertain conditions, fattening canbeconsidered asasubstantial
transformation (EC).
ex01.02 Other (EC). WO(EC).G/RO/W/13/Rev.3
Page15A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex01.02 Live bovine animals except pure-bred
breeding animals (KOR)Fattening forsixormore months. (KOR) Basket 2
Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
0102.10 Pure-bred breeding animals Change tothissubheading from subheading
0102.90 ofthisheading. (KOR)Change topure-bred breeding animals from natural animals can
beconsidered asasubstantial transformation duetothe
significant change incommercial value andbreeding choice.
(KOR)
01.03 Live swine. (a)WO(CH) Basket 2
(b)CC(CAN)(MEX)
(c)CTH (US)
(d)WOorchange from youth tomaturity
(JPN)
(e)Proposal asindicated forsplitheadings
andsubheading. (EC)(KOR)
ex01.03 Ofaweight exceeding 50kg(EC). WOorsupplementary criteria. (EC). Basket 2
Incertain conditions, fattening canbeconsidered asasubstantial
transformation (EC).
ex01.03 Other (EC). WO(EC).
ex01.03 Live swine, except pure-bred breeding
animals (KOR)Fattening foroneormore months. (KOR) Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)G/RO/W/13/Rev.3
Page16A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0103.10 -Pure-bred breeding animals Change tothissubheading from subheading
0103.90 ofthisheading. (KOR)Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
01.04 Live sheep andgoats. (a) WOorsupplementary criteria
(EC).Basket 2
Incertain conditions, fattening canbeconsidered asasubstantial
transformation (EC).
(b) WO(CH)
(c) CC(CAN)(MEX)
(d) CTH (US)
(e) WOorchange from youth to
maturity. (JPN)
(f) Fattening fortwoormore months
(KOR)Animals raised fortwoormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
01.05 Live poultry, thatistosay,fowls ofthe
species Gallus domesticus ,ducks, geese,
turkeys andguinea fowls.(a) WOorsupplementary criteria
(EC).Basket 2
Incertain conditions, fattening canbeconsidered asasubstantial
transformation (EC).
(b) WO(CH) (KOR) Animals raised fortwoormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
(c) CC(CAN) (MEX)
(d) CTH (US)
(e) WOorchange from youth to
maturity. (JPN)G/RO/W/13/Rev.3
Page17A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
01.06 Other liveanimals. (a) WO(CH) (KOR) Basket 2
(b) CC(CAN) (MEX)
(c) CTH (US)
(d) WOorchange from youth to
maturity. (JPN)G/RO/W/13/Rev.3
Page18CHAPTER 2
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 2 Meat andedible meat offal (a)CTH except thefollowing :(EC). Basket 2
(b)CCexcept thefollowing :(JPN)
(CAN) (MEX)(US)(CH).Under thegeneral Chapter rule, origin isbased onachange
from anyother Chapter tothisChapter. Except foredible flours
ofsubheading 0210.90, none oftheprocesses resulting in
changes ofheadings within thechapter results inasubstantial
transformation .(US)
(c)WO, except thefollowing (KOR) Slaughtering orsimple processing alone cannot beconsidered as
asubstantial transformation duetoitsinsignificant change in
commercial value. (KOR)
02.01 Meat ofbovine animals, fresh orchilled. (a)CC(CAN) (JPN) (US) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)Fattening forsixormore months
before slaughtering. (KOR)Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.02 Meat ofbovine animals, frozen. (a)CC(CAN) (US) (JPN) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)G/RO/W/13/Rev.3
Page19A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH (CH)
(d)Fattening forsixormore months
before slaughtering. (KOR)Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.03 Meat ofswine, fresh, chilled orfrozen. (a)CC(US) (JPN) (CAN)( MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)Fattening foroneormore months
before slaughtering. (KOR)Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.04 Meat ofsheep orgoats, fresh, chilled or
frozen.(a)CC(US) (JPN) (CAN) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)Fattening fortwoormore months
before slaughtering. (KOR)Animals raised fortwoormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.05 Meat ofhorses, asses, mules orhinnies,
fresh, chilled orfrozen.(a)CC(US) (JPN) (CAN) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)G/RO/W/13/Rev.3
Page20A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)Fattening fortwoormore months
before slaughtering.(KOR)Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.06 Edible offal ofbovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled orfrozen.(a)CC(US) (JPN) (CAN) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)WO, except thefollowing :(KOR)
ex0206.10-
0206.20Ofbovine animals, fresh, chilled orfrozen
(KOR)Fattening forsixormore months before
slaughtering. (KOR)Basket 2
Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
ex0206.30-
0206.40Ofswine, fresh, chilled orfrozen
(including liver andother) (KOR)Fattening foroneormore months before
slaughtering. (KOR)Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.07 Meat andedible offal, ofthepoultry of
heading No.01.05, fresh, chilled or
frozen(a)CC(US) (MEX) (JPN) (CAN) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)WO, except thefollowing :(KOR)G/RO/W/13/Rev.3
Page21A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex0207.20 Ofturkeys (KOR) Fattening foroneormore months before
slaughtering. (KOR)Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.08 Other meat andedible meat offal, fresh,
chilled orfrozen.Change tothisheading from anyother
Chapter.Basket 17
02.09 Pigfat,freeofleanmeat, andpoultry
fat,notrendered orotherwise extracted,
fresh, chilled, frozen, salted, inbrine,
dried orsmoked.(a)CC(US) (JPN) (CAN) (MEX) Basket 2
(b)CTH (CH)
(c)CTH, except thefollowing :(EC)
(d)WO, except thefollowing :(KOR)
ex02.09 Pigfatfreeofleanmeat, andpoultry fat,
notrendered orotherwise extracted, fresh,
chilled, frozen, salted orinbrine (EC).Supplementary criteria arenecessary (EC). Basket 2
-Slaughtering alone isnotenough toconfer origin; acertain
period offattening before slaughtering isnecessary (EC).
-Thechange-of-heading ruleapplies onlytodried orsmoked
goods (EC).
ex02.09 Pigfat(KOR) Fattening foroneormore months before
slaughtering. (KOR)Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
7Norway reserves itsposition inrespect ofthisheading (fattening ofreindeer)G/RO/W/13/Rev.3
Page22A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
02.10 Meat andedible meat offal, salted, in
brine, dried orsmoked; edible flours
andmeals ofmeat ormeat offal.(a)CTH, providing thechange isnotonly
theresult ofsalting (CAN).Basket 2
(b)CC(MEX)
(c)CTH (CH)
(d)CC,except thefollowing :(US)(JPN)
(e)CTH, except thefollowing :(US) (EC)
(f)WO, except thefollowing :(KOR)
ex02.10 Meat andedible meat offal, salted orin
brine (EC).Supplementary criteria arenecessary (EC). Basket 2
-Slaughtering alone isnotenough toconfer origin; acertain
period offattening before slaughtering isnecessary (EC).
-Thechange-of-heading ruleapplies onlytodried orsmoked
meat ormeat offal (EC).
ex0210.10 Meat ofswine (KOR) Fattening foroneormore months before
slaughtering. (KOR)Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
ex0210.20 Meat ofbovine animals (KOR) Fattening forsixormore months before
slaughtering. (KOR)Basket 2
Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)G/RO/W/13/Rev.3
Page23A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0210.90 -Other, including edible flours and
meals ofmeat ormeat offalChange toedible flours andmeals ofthis
subheading from anyother heading. (KOR)Basket 2
Processing canbeconsidered asasubstantial transformation due
tothesignificant change incommercial value. (KOR)
ex0210.90 Edible flours andmeals ofmeat ormeat
offal (JPN)(US).(a)Change toedible flours andmeals from
anyother subheading orfrom meat and
edible meat offal ofthissubheading
(JPN)(PHI).Basket 2
Thechange toedible flours andmeals from meat andedible
meat offal isdeemed tobeasubstantial transformation (JPN).
Change toflours andmeals ofheading 02.10 isdeemed tobea
substantial transformation because theobtaining goods have a
different character from theoriginating goods. (JPN)
(b)Change tothissplitsubheading from
anyother subheading (NOR)(US)Reduction ofmeat ormeat offal toflours andmeals involves a
substantial transformation. (US)G/RO/W/13/Rev.3
Page24CHAPTER 3
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 3 Fishandcrustaceans, molluscs andother
aquatic invertebrates(a)CTH, except thefollowing :(JPN)
(CH) (EC)(KOR)(NOR)(SG)Basket 2*
With regard toourproposal thatbreeding from youth tomaturity
isdeemed tobeasubstantial transformation because ofitsgreat
improvement ofcommercial value, wethink thatthedistinction
between youth andmaturity should bebased onananimal 's
weight orlength rather thanananimal 'sagebecause the
distinction onthebasis ofagewould bedifficult inpractice.
Thespecific weight orlength which distinguishes youth and
maturity ofeach kindofanimal should beconsidered inPhase
III.(JPN)
(b)CC(MEX)
(c)CC,except thefollowing (US)(CAN) Under thegeneral Chapter rule, origin isbased onachange
from anyother Chapter tothisChapter. Cutting fillets from
whole orcleaned fish, andreducing fishmeat toflours, meals or
pellets, arebothconsidered tobesubstantial transformations
deemed toconfer origin. Other changes ofheadings within the
Chapter arenotconsidered tobesubstantial transformations.
(US)
(d)WO, except thefollowing :(COL)
*Norway reserved itsposition onallheadings ofChapter 3.G/RO/W/13/Rev.3
Page25A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
03.01 Live fish. (a)WO(CH). Basket 2
(b)WOorsupplementary criteria (EC)
(COL)(NOR)(PHI)(IS).Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation (EC).
(c)WOor
Change from youth tomaturity; or
CTH except from headings 03.02 -
03.03 (JPN)
(d)CC(CAN)(MEX)(US).
(e)WOorchange from youth tomaturity
(KOR)Like fattening ofanimals, fish-farming canbeconsidered as
substantial transformation duetothesignificant change in
commercial value. (KOR)
(f)Supplementary criteria :
Thecountry oforigin ofgoods ofthis
heading isthelastcountry where these
goods arebred from youth tomaturity.
(SG)Breeding from youth tomaturity isdeemed tobeasubstantial
transformation duetothesignificant value-added during the
process ofbreeding. (SG)
03.02 Fish, fresh orchilled, excluding fish
fillets andother fishmeat ofheading
No.03.04.(a)WO(CH) (COL). Basket 2
(b)WOorsupplementary criteria (EC)
(ICE)(NOR).Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation. (EC)G/RO/W/13/Rev.3
Page26A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)WO; or
Change from youth tomaturity; or
CTH except from heading 03.01-03.03
(JPN).
(d)CC(CAN)(US)(MEX).
(e)WOorchange from youth tomaturity
(KOR)Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation duetothesignificant change in
commercial value. (KOR)
(f)Achange tothisheading from any
other heading shall bedeemed as
substantial transformation; or
Where there isnochange inheading,
supplementary criteria ofsubstantial
transformation arenecessary. The
proposed supplementary criterion isas
follows :Acombination oftwoormore processes including chilling,
cleaning, gutting, scaling, de-heading substantially transforms
products under headings 03.01 and03.02. These processes
enhance thepreservation oftheproduct, increase possibilities for
direct consumption andindustrial purposes, e.g.canning, and
increase itscommercial value. (SG)
Goods ofthisheading shall be
deemed tooriginate inthelastcountry
where theCIFvalue ofnon-
originating materials imported and
used intheproduction does not
exceed 75% oftheex-factory price of
thegoods. Themethod ofcalculating
foreign content isasfollows :
FC=CIFvalue ofNORM x100%
75% Ex-factory priceG/RO/W/13/Rev.3
Page27A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
FC:foreign content
NORM :non-originating rawmaterials
(SG)
Ex-Factory Price :=Total materials cost
+Direct labour costs +Overheads costs
+profits. (SG)
03.03 Fish, frozen, excluding fishfillets and
other fishmeat ofheading No.03.04.(a)WO(CH) (COL). Basket 2
(b)WOorsupplementary criteria (EC). Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation. (EC)
(c)WO; or
Change from youth tomaturity; or
CTH except from headings 03.01 -
03.02 (JPN).
(d)CC(CAN)(US)(MEX).
(e)WOorchange from youth tomaturity.
(KOR)Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation duetothesignificant change in
commercial value. (KOR)
(f)CTH orsupplementary criteria. (SG) Seeproposal by(SG) inrespect ofheading 03.02. (Sec)
Acombination oftwoormore processes including freezing,
cleaning, gutting, scaling de-heading substantially transforms
products under headings 03.01, 03.02 and03.03. These
processes enhance thepreservation oftheproduct, increase
possibilities fordirect consumption andindustrial purposes, e.g.
canning, andincrease itscommercial value. (SG)
03.04 Fishfillets andother fishmeat (whether
ornotminced), fresh, chilled orfrozen.(a)WO. (CH). Basket 2G/RO/W/13/Rev.3
Page28A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b)WOorsupplementary criteria
(COL)(EC).Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation. (EC)
(c)CCor
Change toafillet ofheading 03.04
from anyother heading (CAN).
(d)CC(MEX)(AUS).
(e)CTH (SG) Filleting ofproducts ofheadings 03.01 to03.03 confers origin
(SG)
(f)CTH, except thefollowing :(NOR)
(g)WO, except thefollowing :(KOR)
(h)CC,except thefollowing :(US)
ex03.04 Fishmeat (whether ornotminced), fresh,
chilled orfrozen, excluding fishfillet
(NOR)WOorsupplementary criteria. (NOR) Basket 2
Fish-farming canbeconsidered assubstantial transformation.
Forfishfillets theChapter Rule applies. (NOR)
ex03.04 Offishsurimi (KOR) Change tofishsurimi ofthisheading from
heading 03.02 or03.03 ofthisChapter
(KOR)Basket 2
Processing canbeconsidered asasubstantial transformation due
tothesignificant change incommercial value. (KOR)
ex03.04 Fishfillets, fresh, chilled orfrozen (US) CTH (US) Basket 2
Cutting fillets from whole orcleaned fishinvolves asubstantial
transformation. (US)G/RO/W/13/Rev.3
Page29A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
03.05 Fish, dried, salted orinbrine; smoked
fish, whether ornotcooked before or
during thesmoking process; flours,
meals andpellets offish, fitforhuman
consumption.Proposals asspecified forsubheadings.
(Sec)Decisions asspecified forsubheadings. (Sec)
ex03.05 Fishsalted (CH) WO(CH) Basket 2
ex03.05 Fishsalted orinbrine (EC) WOorsupplementary criteria (EC) Basket 2
Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation. (EC)
Thewholly-obtained condition applies onlytomaterial ofthis
Chapter. (EC)
0305.10 -Flours, meals andpellets offish, fit
forhuman consumption(a)CTSH. (JPN) (CAN) (US) (MEX)
(PHI) (AUS) (NOR) (SG)Basket 2
Theprocess ofmaking flours, meals andpellets offishis
deemed
tobeasubstantial transformation (JPN).
Change toflours, meals andpellets ofheading 03.05 isdeemed
tobeasubstantial transformation because theobtaining goods
have adifferent character from theoriginating goods. (JPN)
Theprocesses ofmaking flours, meals andpellets offish,
smoking andsalting aredeemed assubstantial transformation as
theendproducts have anewessential character. (SG)
(b)CTH (EC) (CH)
(c)CTH from headings 03.02 or03.03
(KOR).Theprocessing canbeconsidered asasubstantial transformation
duetothesignificant change incommercial value.(KOR)G/RO/W/13/Rev.3
Page30A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0305.20 -Livers androes, dried, smoked, salted
orinbrine(a)CC.(CAN)(US)(MEX). Basket 2
(b)CTH (EC) (CH) (JPN) (NOR) (COL)
(c)CTSH (SG). Theprocesses ofmaking flours, meals andpellets offish,
smoking andsalting aredeemed assubstantial transformation as
theendproducts have anewessential character. (SG)
(d)WO(KOR)
0305.30 -Fishfillets, dried, salted orinbrine,
butnotsmoked(a)CTSH (CAN)(SG). Basket 2
Theprocesses ofmaking flours, meals andpellets offish,
smoking andsalting aredeemed assubstantial transformation as
theendproducts have anewessential character. (SG)
(b)CTH, except heading 03.04 (JPN) Theprocess ofdrying, salting, etc.offishmeat cannot be
considered asubstantial transformation because itisasimple
process (JPN).
(c)CTH, except thefollowing :(CH) (EC)
(NOR).
(d)CC(US) (MEX)
(e)WO(KOR)
(f)CTH (COL)G/RO/W/13/Rev.3
Page31A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0305.41
0305.42
0305.49--Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) andDanube
salmon (Hucho hucho)
--Herrings (Clupea harengus, Clupea
pallasii)
--Other(a)CCor
Change toafillet ordried splitfishof
subheadings 0305.41 through 0305.69
from anyother heading (CAN).Basket 2
0305.51
0305.59-Dried fish, whether ornotsalted but
notsmoked :
--Cod(Gadus morhua, Gadus ogac,
Gadus macrocephalus)
-Other(b)CTH, except from heading 03.04
(JPN).Theprocess ofdrying, salting, etc.offishmeat cannot be
considered asubstantial transformation, because itisasimple
process (JPN).
0305.61
0305.62-Fish, salted butnotdried orsmoked
andfishinbrine :
--Herrings (Clupea harengus, Clupea
pallasii)
--Cod(Gadus morhua, Gadus ogac,
Gadus macrocephalus)(c)CTH, except thefollowing :
(NOR)(EC)(CH).
0305.63 --Anchovies (Engraulis spp.) (d)CTH (COL)G/RO/W/13/Rev.3
Page32A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0305.69 --Other (e)CTSH (SG) Theprocesses ofmaking flours, meals andpellets offish,
smoking andsalting aredeemed assubstantial transformation as
theendproducts have anewessential character. (SG)
(f)CC(US)(MEX)
(g)WO(KOR)
ex0305.30
ex0305.51
and
ex0305.59-Fishandfishfillets, dried andsalted
butnotsmoked (NOR)Supplementary criteria (NOR) Basket 2
Theprocess ofdrying ofsalted fishcanbeconsidered substantial
transformation. (NOR)
03.06 Crustaceans, whether inshell ornot,
live, fresh, chilled, frozen, dried, salted
orinbrine; crustaceans, inshell, cooked
bysteaming orbyboiling inwater,
whether ornotchilled, frozen, dried,
salted orinbrine; flours, meals and
pellets ofcrustaceans, fitforhuman
consumption.(a)WO(COL). Basket 2
(b)WO; except thefollowing :(KOR) Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation duetothesignificant change in
commercial value. (KOR)
(c)WO; orchange from youth to
maturity; orCC(JPN)
(d)CC(CAN) (MEX)
(e)CTH, except thefollowing :(EC)
(CH) (NOR)
(f)CC,except thefollowing :(US)G/RO/W/13/Rev.3
Page33A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(g)Change intariff classification isnot
applicable assubstantial
transformation.Breeding from youth tomaturity isdeemed tobeasubstantial
transformation duetothesignificant value-added during the
breeding process.
Supplementary criteria ofsubstantial
transformation arenecessary. The
proposed supplementary criteria areas
follows :
(i)Thecountry oforigin ofthegoods
ofthisheading isthelastcountry
where these goods arebred from
youth tomaturity; orAcombination oftwoormore processes including de-heading,
shelling, de-veining, cooking bysteaming orboiling inwater,
chilling orfreezing substantially transforms products under this
heading toastate different thanbefore processing. These
processes enhance thepreservation oftheproduct, increase
possibilities fordirect consumption andindustrial purposes, e.g.
canning, andincrease itscommercial value. (SG)
(ii)where theCIFvalue ofnon-
originating materials imported and
used intheproduction does not
exceed 75% oftheex-factory
price ofthegoods. Themethod
ofcalculating foreign content isas
follows :
FC=CIFvalue ofNORM x100%
75% Ex-factory price
FC:Foreign content
NORM :Non-originating raw
materials (SG)
ex03.06 Crustaceans, whether inshell ornot,live,
fresh, chilled, frozen, salted orinbrine,
(CH)WO(CH). Basket 2
ex03.06 Dried (CH). Supplementary criteria (CH). Basket 2
Anexamination ofthedrying process isnecessary (CH).G/RO/W/13/Rev.3
Page34A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex03.06 Flours, meals andpellets ofcrustaceans, fit
forhuman consumption (CH).Supplementary criteria (CH). Basket 2
Theproduction offlours, meals andpellets ofcrustaceans, fitfor
human consumption, confers origin (CH).
ex03.06 Crustaceans, whether inshell ornot,live,
fresh, chilled, frozen, salted orinbrine;
crustaceans, inshell, cooked bysteaming
orbyboiling inwater, whether ornot
chilled, frozen, salted orinbrine (EC).
(NOR)WOorsupplementary criteria (EC)(NOR) Basket 2
-Like fattening ofanimals, fish-farming canbeconsidered as
asubstantial transformation.
-Thewholly-obtained condition applies onlytomaterials of
thisChapter.
-Thechange-of-heading ruleapplies onlytodried products
(EC).
Fish-farming canbeconsidered asasubstantial transformation.
Thewholly obtained criterion applies onlytomaterials of
Chapter 3.(NOR)
ex03.06 Crustaceans, whether inshell ornot,dried;
crustaceans, inshell, cooked bysteaming
orbyboiling water, dried (NOR)Supplementary criteria (NOR) Basket 2
Drying ofthese products canbeconsidered asasubstantial
transformation (NOR)
0306.19
and
0306.29Flours, meals andpellets ofcrustaceans (fit
forhuman consumption) (KOR)Change tosubheading 0306.19 or0306.29
ofthisheading from anyother subheading
ofthisheading (KOR)Basket 2
Processing canbeconsidered asasubstantial transformation due
tothesignificant change incommercial value. (KOR)
ex0306.19
Flours, meals andpellets derived from
frozen crustaceans, fitforhuman
consumption (US)CTSH (US) Basket 2
Reducing meat ofcrustaceans toflour, meal orpellets involves a
substantial transformation (US)G/RO/W/13/Rev.3
Page35A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex0306.29 Flours, meals andpellets derived from
crustaceans (other thanfrozen), fitfor
human consumption (US)CTSH (US) Basket 2
Reducing meat ofcrustaceans toflour, meal orpellets involves a
substantial transformation (US)
ex0306.19
and
ex0306.29-Flours, meals andpellets of
crustaceans, fitforhuman consumption
(NOR)Supplementary criteria (NOR) Basket 2
Theprocess ofmaking flours, meals andpellets ofcrustaceans
canbeconsidered assubstantial transformation. (NOR)
03.07 Molluscs, whether inshell ornot,live,
fresh, chilled, frozen, dried, salted orin
brine; aquatic invertebrates other than
crustaceans andmolluscs, live, fresh,
chilled, frozen, dried, salted orinbrine;
flours, meals andpellets ofaquatic
invertebrates other than crustaceans, fit
forhuman consumption.(a)WO(COL). Basket 2
(b)WO; orchange from youth to
maturity; orCC(JPN).
(c)CC;orchange toanedible meal or
flour ofthisheading from anyother
good ofChapter 3,except from
another edible meal orflour ofChapter
3,whether ornotthere isalsoa
change from anyother Chapter (CAN).
(d)CTH, except thefollowing :(EC)
(CH) (NOR)
(e)CC(MEX)
(f)CC,except thefollowing :(US)G/RO/W/13/Rev.3
Page36A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(g)WO, except thefollowing :(KOR) Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation duetothesignificant change in
commercial value. (KOR)
(h)Supplementary criteria (SG) Seeproposal bySGinrespect ofheading 03.06 (Sec).
ex03.07 Molluscs, aquatic invertebrates, live, fresh,
chilled, frozen, salted orinbrine (CH).WO(CH). Basket 2
ex03.07 Dried (CH). Supplementary criteria (CH). Basket 2
ex03.07 Flours, meals andpellets fitforhuman
consumption (CH).Supplementary criteria (CH). Basket 2
ex03.07 Molluscs, whether inshell ornot,live,
fresh, chilled, frozen, salted orinbrine;
aquatic invertebrates other thancrustaceans
molluscs, live, fresh, chilled, frozen,
salted orinbrine (EC)(NOR)WOorsupplementary criteria (EC)
(NOR).Basket 2
-Like fattening ofanimals, fish-farming canbeconsidered as
asubstantial transformation.
-Thewholly-obtained condition onlyapplies tomaterials of
thisChapter.
-Thechange-of-heading ruleapplies onlytodried products
(EC).
Fish-farming canbeconsidered asasubstantial transformation.
Thewholly obtained criterion applies onlytomaterials of
Chapter 3.(NOR)
ex03.07 Molluscs, whether inshell ornot,dried;
aquatic invertebrates other thancrustaceans
andmolluscs, dried. (NOR)Supplementary criteria (NOR) Basket 2
Drying ofthese products canbeconsidered assubstantial
transformation.(NOR)G/RO/W/13/Rev.3
Page37A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0307.91
0307.99Other flours, meals andpellets ofaquatic
invertebrates other thancrustaceans (fitfor
human consumption) (KOR)Change tosubheading 0307.91 through
0307.99 ofthisheading from anyother
subheading ofthisheading (KOR)Basket 2
Processing canbeconsidered asasubstantial transformation due
tothesignificant change incommercial value. (KOR)
ex0307.99 Flours, meals andpellets derived from
aquatic invertebrates (other than
crustaceans), fitforhuman consumption
(US)CTSH (US) Basket 2
Reducing meat ofaquatic invertebrates (other thancrustaceans)
toflour, meal orpellets involves asubstantial transformation
(US)
ex0307.91
and
ex0307.99-Flours, meals andpellets ofaquatic
invertebrates other thancrustaceans (fit
forhuman consumption) (NOR)Supplementary criteria (NOR) Basket 2
Theprocess ofmaking flours, meals andpellets ofaquatic
invertebrates other thancrustaceans canbeconsidered as
substantial transformation. (NOR)G/RO/W/13/Rev.3
Page38CHAPTER 4
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 4 Dairy produce; birds 'eggs; natural
honey; edible products ofanimal origin,
notelsewhere specified orincluded.CTH, except thefollowing : Decisions asspecified forheadings orsubheading (Sec)
Under thegeneral Chapter Rule, origin isgenerally based on
changes ofheading. However, inthecaseofdairy products,
origin-conferring processes arelimited tothose thatresult ina
change ofChapter. Theeffect ofthisruleistoestablish origin
atthelocation where thesource milk isactually obtained from
liveanimals. Inaddition, achange ofheading resulting from
operations thatinvolve merely removing eggs from their shells
does notconfer origin. (US)
04.01 Milk andcream, notconcentrated nor
containing added sugar orother
sweetening matter.Change tothisheading from anyother
Chapter/Wholly obtained goodsBasket 1.*
04.02 Milk andcream, concentrated or
containing added sugar orother
sweetening matter.(a)WO(EC) (KOR). Basket :2
Thewholly-obtained condition applies onlytomaterials ofthis
Chapter (EC).
(b)CTH (COL).
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page39A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CC(US) (MEX) (CAN). Thecountry oforigin oftheproducts ofheading 04.02 isthe
location where thesource milk isactually obtained from thelive
animals. (US)
(d)Supplementary criteria (CH). Supplementary criteria might benecessary toprescribe arulefor
themethod ofconcentration andtheaddition ofsugar orother
sweetening matter, because incertain cases itissimple mixing of
thedifferent materials (CH).
(e)CTH, except thefollowing :(JPN)
ex04.02 Milk andcream, other thanskimmed milk
powder, concentrated orcontaining added
sugar orother sweetening matter (JPN).CC(JPN). Basket 2
Theprocess ofmere concentration orsweetening cannot be
considered assubstantial transformation (JPN).
ex04.02 Skimmed milk powder (JPN). CTH (JPN). Basket 2
Theprocess ofmaking skimmed milk powder isdeemed tobea
substantial transformation (JPN).
Skimmed milk ismanufactured through such complicated
processes thatskimmed milk which wasobtained byseparating
cream from milk isfurther subject totheprocesses of
concentrating, drying andbeing powdered. Therefore, itis
deemed tobeasubstantial transformation. (JPN)
04.03 Buttermilk, curdled milk andcream,
yogurt, kephir andother fermented or
acidified milk andcream, whether or
notconcentrated orcontaining added
sugar orother sweetening matter or
flavoured orcontaining added fruit, nuts
orcocoa.(a)CC(US) Basket 2
Thecountry oforigin oftheproducts ofheading 04.03 isthe
location where thesource milk isactually obtained from thelive
animals. (US)
(b)CTH (COL) (CAN) (JPN) (CH).G/RO/W/13/Rev.3
Page40A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH, except thefollowing :(EC)
(d)WO(KOR)
(e)Seesubheadings (MEX)
ex04.03 Curdled milk andcream, yogurt, kephir
andother fermented oracidified milk and
cream, whether ornotconcentrated or
containing added sugar orother sweetening
matter orflavoured orcontaining added
fruit, nutsorcocoa (EC).WO(EC). Basket 2
-Thewholly-obtained condition applies onlytomaterials ofthis
Chapter (EC).
-Thechange-of-heading ruleapplies onlytobuttermilk (EC).
0403.10 -Yogurt CTSH (MEX) Basket 2
0403.90 -Other CC;orchange toacidified cream orkephir
from anyother product ofChapter 4
(MEX)Basket 2
04.04 Whey, whether ornotconcentrated or
containing added sugar orother
sweetening matter; products consisting
ofnatural milk constituents, whether or
notcontaining added sugar orother
sweetening matter, notelsewhere
specified orincluded.(a)CC(US). Basket 2
Thecountry oforigin oftheproducts ofheading 04.04 isthe
location where thesource milk isactually obtained from thelive
animals. (US)
(b)CTH (CAN) (COL) (MEX) (KOR)
(JPN).Processing canbeconsidered assubstantial transformation dueto
thesignificant change incommercial value. (KOR)
(c)CTH, except thefollowing (EC) (CH)G/RO/W/13/Rev.3
Page41A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex04.04 Products consisting ofnatural milk
constituents, whether ornotcontaining
added sugar orother sweetening matter,
notelsewhere specified orincluded (EC)
(CH).(a)WO(EC). Basket 2
-Thewholly-obtained condition applies onlytomaterials ofthis
Chapter (EC).
-Thechange-of-heading ruleapplies onlytowhey (EC).
(b)Supplementary criteria (CH). Supplementary criteria might benecessary depending onthe
product (CH).
04.05 Butter andother fatsandoilsderived
from milk; dairy spreads.Change tothisheading from anyother
heading.Basket 1*
04.06 Cheese andcurd. Decisions asspecified forsubheadings Decisions asspecified forsubheadings
0406.10 -Fresh (unripened oruncured) cheese,
including whey cheese, andcurdChange tothissubheading from anyother
heading.Basket 1**
Making cheese from curd issubstantial transformation (AUS)
0406.20 -Grated orpowdered cheese, ofallkinds Change tothissubheading from anyother
heading.Basket 1
0406.30 -Processed cheese, notgrated or
powdered(a)CTSH (CH) (EGY) (NOR). Basket 2
Onemust refer tothesubheadings, asprocessed cheese maybe
manufactured using various cheeses classified inheading 04.06
(CH).
(b)CTH (COL) (EC) (JPN) (CAN)
(KOR) (MEX) (US).
*Mexico reserves itsposition inrespect ofsubheading (0405.20)
**Australia reserves itspositions inrespect ofthissubheadingG/RO/W/13/Rev.3
Page42A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0406.40 -Blue-veined cheese Change tothissubheading from anyother
heading.Basket 1
0406.90 -Other cheese Change tothissubheading from anyother
heading.Basket 1
04.07 Birds 'eggs, inshell, fresh, preserved or
cooked.Change tothisheading from anyother
Chapter/Wholly obtained goods.Basket 1*
04.08 Birds 'eggs, notinshell, andeggyolks,
fresh, dried, cooked bysteaming orby
boiling inwater, moulded, frozen or
otherwise preserved, whether ornot
containing added sugar orother
sweetening matter.Proposals asspecified forsubheadings.
(Sec)Decisions asspecified forsubheadings. (Sec)
0408.11 Eggyolks, dried (a)CTSH (NOR) (CH). Basket 2
(b)Supplementary criteria (EC) Drying canbeconsidered asasubstantial transformation. (EC)
(c)WO(COL) (KOR)
(d)CC;orchange toshelled eggproducts
ofheading 04.08 from anyother good
ofChapter 4,provided thatthe
change isnotonlytheresult of
shelling (CAN).
(e)CTH, except from heading 04.07
when resulting from merely removing
shell (JPN) (US).Change bymerely removing theshell cannot beconsidered as
substantial transformation, because itresults from asimple
process (JPN)
Removing eggs from their shells does notinvolve asubstantial
transformation. (US)
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page43A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(f)CC(MEX)
0408.19 Eggyolks other thandried (a)WO(EC) (COL) (KOR) Basket 2
Thewholly-obtained condition applies onlytomaterials ofthis
Chapter. (EC)
(b)CC;orchange toshelled egg
products ofheading 04.08 from any
other good ofChapter 4,provided
thatthechange isnotonlytheresult
ofshelling (CAN).
(c)CTH, except from heading 04.07
when resulting from merely removing
shell (JPN) (US).Change bymerely removing theshell cannot beconsidered as
substantial transformation, because itresults from asimple
process (JPN)
(d)CTH (CH) Removing eggs from their shells does notinvolve asubstantial
transformation. (US)
(e)CC(MEX)
-Other :
0408.91 --Dried (a)WO(COL) (KOR) Basket 2
(b)CTH, except from heading 04.07
(JPN) (US).Change bymerely removing theshell cannot beconsidered as
substantial transformation, because itresults from asimple
process (JPN)
Removing eggs from their shells does notinvolve asubstantial
transformation. (US)
(c)CC;orchange toshelled eggproducts
ofheading 04.08 from anyother good
ofChapter 4(CAN).
(d)Supplementary criteria (EC) Drying canbeconsidered asasubstantial transformation. (EC)G/RO/W/13/Rev.3
Page44A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(e)CTH (CH)
(f)CC(MEX)
0408.99 --Other (a)WO(EC) (COL) (KOR) Basket 2
Thewholly-obtained condition applies onlytomaterials ofthis
Chapter. (EC)
(b)CTH, except from heading 04.07
when resulting from merely removing
shell (JPN) (US).Change bymerely removing theshell cannot beconsidered as
substantial transformation, because itresults from asimple
process (JPN)
Removing eggs from their shells does notinvolve asubstantial
transformation. (US)
(c)CC;orchange toshelled eggproducts
ofheading 04.08 from anyother good
ofChapter 4,provided thatthe
change isnotonlytheresult of
shelling (CAN).
(d)CTH (CH)
(e)CC(MEX)
04.09 Natural honey. Change tothisheading from anyother
Chapter/Wholly obtained goods.Basket 1*
Thequestion ofmixtures willbedealt withbytheTechnical
Committee atalater session. (Sec)
04.10 Edible products ofanimal origin, not
elsewhere specified orincluded.Change tothisheading from anyother
Chapter/Wholly obtained goods. (JPN).Basket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.3
Page45CHAPTER 5
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 5 Products ofanimal origin, notelsewhere
specified orincludedChange totheheadings ofthisChapter
from anyother Chapter.Basket 1
05.01 Human hair, unworked, whether ornot
washed orscoured; waste ofhuman
hair.Change tothisheading from anyother
Chapter.Basket 1
05.02 Pigs',hogs'orboars 'bristles andhair;
badger hairandother brush making
hair; waste ofsuch bristles orhair.Change tothisheading from anyother
Chapter.Basket 1
05.03 Horsehair andhorsehair waste, whether
ornotputupasalayer with orwithout
supporting material.Change tothisheading from anyother
Chapter.Basket 1
05.04 Guts, bladders andstomachs ofanimals
(other than fish), whole andpieces
thereof, fresh, chilled, frozen, salted, in
brine, dried orsmoked.Change tothisheading from anyother
Chapter.Basket 1
05.05 Skins andother parts ofbirds, with
their feathers ordown, feathers and
parts offeathers (whether ornotwith
trimmed edges) anddown, notfurther
worked than cleaned, disinfected or
treated forpreservation; powder and
waste offeathers orparts offeathers.Change tothisheading from anyother
Chapter.Basket 1G/RO/W/13/Rev.3
Page46A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
05.06 Bones andhorn-cores, unworked,
defatted,simply prepared (butnotcutto
shape), treated with acidor
degelatinised; powder andwaste ofthese
products.Change tothisheading from anyother
Chapter.Basket 1
05.07 Ivory, tortoise-shell, whalebone and
whalebone hair, horns, antlers, hooves,
nails, claws andbeaks, unworked or
simply prepared butnotcuttoshape;
powder andwaste ofthese products.Change tothisheading from anyother
Chapter.Basket 1
05.08 Coral andsimilar materials, unworked
orsimply prepared butnototherwise
worked; shells ofmolluscs, crustaceans
orechinoderms andcuttle-bone,
unworked orsimply prepared butnot
cuttoshape, powder andwaste thereof.Change tothisheading from anyother
Chapter.Basket 1
05.09 Natural sponges ofanimal origin. Change tothisheading from anyother
Chapter.Basket 1
05.10 Ambergris, castoreum, civet andmusk;
cantharides; bile, whether ornotdried;
glands andother animal products used
inthepreparation ofpharmaceutical
products, fresh, chilled, frozen or
otherwise provisionally preserved.Change tothisheading from anyother
Chapter.Basket 1
05.11 Animal products notelsewhere specified
orincluded; dead animals ofChapter 1
or3,unfit forhuman consumption.Change tothisheading from anyother
Chapter.Basket 1G/RO/W/13/Rev.3
Page47SECTION IIOFTHE HARMONIZED SYSTEM
(Chapters 6-14)
VEGETABLE PRODUCTS
Section Notes: Notwithstanding therules ofthisSection, anagricultural orhorticultural good grown intheterritory ofacountry shallbetreated asagood ofthat
country evenifgrown from aseed, bulb, rootstock, cutting, sliporother livepartofaplant, imported from another country. (CAN) (EGY)G/RO/W/13/Rev.3
Page48CHAPTER 6
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 6 Live trees andother plants; bulbs, roots
andthelike; cutflowers andornamental
foliage.(a)CC,except thefollowing :(JPN) (US)Decisions asspecified forheadings.
There arethree ways ofobtaining grown plants :obtaining from
seeds ofheading 12.09; growing bulbs, etc., obtaining from
unrooted cuttings andslips. These three ways arealldeemed to
beasubstantial transformation, taking intoconsideration that
theyhave thesame purpose. (JPN))
(b)CTH, except thefollowing :(CH)
(EC)Thegeneral Chapter ruleandtheadditional rules for
subheadings 0601.20 and0602.20 -0602.29 confer origin only
when aplant isgrown from seeds (outside Chapter 6),bulbs,
tubers, roots orcuttings. Theadditional rules forheadings
06.03 and06.04 alsoconfer origin upon growing aplant from
seeds, bulbs, tubers, roots orcuttings; inrestricting thesource
tothese kinds ofgrowing stock, these tworules preclude origin
inthecaseofoperations thatinvolve merely cutting aplant ora
partoftheplant, even iftheproduct isalsodried orcoloured as
partoftheprocess (US)
(c)CTH (MEX)
(d)WO, except thefollowing :(KOR) Simple growing alone cannot beconsidered asasubstantial
transformation duetotheinsignificant change incommercial
value (KOR)
06.01 Bulbs, tubers, tuberous roots, corms,
crowns andrhizomes, dormant, in
growth orinflower; chicory plants and
roots other than roots ofheading No.
12.12.Proposals asspecified forsubheadings Decisions asspecified forsubheadings
Theproposal byKOR willbeexamined atalater date:G/RO/W/13/Rev.3
Page49A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Proliferating canbeconsidered asasubstantial transformation
duetothesignificant change incommercial value (KOR)
0601.10 Bulbs, tubers, tuberous roots, corms,
crowns andrhizomes, dormantTheorigin ofthegoods shall bethecountry
inwhich thegoods ofthissubheading are
obtained intheir natural orunprocessed
stateBasket 2
ECreserves itsposition inrespect ofthisrule
0601.20 Bulbs, tubers, tuberous roots, corms,
crowns andrhizomes, ingrowth orin
flower; chicory plants androots(a)CTSH (US) (JPN) (CAN) Basket 2
Change tobulbs, etc., ingrowth orinflower, from dormant
bulbs, etc., ofsubheading 0601.10 isdeemed tobeasubstantial
transformation (JPN)
Growing aplant from stock involves asubstantial
transformation (US)
(b)WO(CH) (EC) (KOR) (EGY)
(c)CTH (MEX)
06.02 Other liveplants (including their roots),
cuttings andslips; mushroom spawnProposals asspecified forsubheadings Decisions asspecified forsubheadings
Theproposal byKOR willbeexamined atalater date
Proliferating canbeconsidered asasubstantial transformation
duetothesignificant change incommercial value (KOR)
0602.10 -Unrooted cuttings andslips Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthissubheading are
obtained intheir natural orunprocessed
stateBasket 2
ECreserves itsposition inrespect ofthisrule
0602.20 -Trees, shrubs andbushes, grafted ornot,
ofkinds which bearedible fruitornuts(a)CTSH (JPN) (CAN) (CH) (US) (EC) Basket 2G/RO/W/13/Rev.3
Page50A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Change tosubheadings 0602.20, 0602.30, 0602.40 or0602.90
from unrooted cuttings andslips ofsubheading 0602.10 is
deemed tobeasubstantial transformation (JPN)
Growing aplant from stock involves asubstantial
transformation (US)
(b)CTH (MEX) (EGY)
0602.30 -Rhododendrons andazaleas, grafted or
not(a)CTSH (JPN) (CAN) (EC) (US) (KOR) Basket 2
Change tosubheading 0602.20, 0602.30, 0602.40 or0602.90
from unrooted cuttings andslips ofsubheading 0602.10 is
deemed tobeasubstantial transformation (JPN)
(b)CTH (MEX) (PHI) (CH) (EGY)
0602.40 -Roses, grafted ornot (a)CTSH (JPN) (CAN) (EC) (US) (KOR) Basket 2
Change tosubheading 0602.20, 0602.30, 0602.40 or0602.90
from unrooted cuttings andslips ofsubheading 0602.10 is
deemed tobeasubstantial transformation (JPN)
(b)CTH (MEX) (PHI) (CH) (EGY)
0602.90 -Other (a)CTSH (JPN) (CAN) (EC) (US) (KOR) Basket 2
Change tosubheading 0602.20, 0602.30, 0602.40 or0602.90
from unrooted cuttings andslips ofsubheading 0602.10 is
deemed tobeasubstantial transformation (JPN)
(b)CTH (MEX) (PHI) (CH) (EGY)
06.03 Cutflowers andflower buds ofakind
suitable forbouquets orforornamental
purposes, fresh, dried, dyed, bleached,
impregnated orotherwise prepared.(a)CTH, except from subheadings
0601.20 or0602.20 through 0602.90 (JPN)
(US) (KOR)Basket 2
Growing aplant from stock involves asubstantial
transformation (US)G/RO/W/13/Rev.3
Page51A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)CTH, except from heading 06.02
(CAN) (MEX) (PHI)
(c)WO(EGY)
(d)WO, except thefollowing :(EC) (CH) Thewholly-obtained condition onlyapplies tomaterials ofthis
Chapter (EC)
ex06.03 Cutflowers andflower buds, dried, dyed,
bleached orotherwise prepared (CH)Supplementary criteria (CH) Basket 2
Substantial processing operations notrelated toachange of
tariff heading must betaken intoaccount (CH)
ex06.03 -Wreaths, flower baskets, buttonholes and
thelike(EC)Supplementary criteria (CH) Basket 2
Incertain conditions, themanufacture ofwreaths, flower
baskets, buttonholes andthelikecanbeconsidered asa
substantial transformation (EC)
06.04 Foliage, branches andother parts of
plants, without flowers orflower buds,
andgrasses, mosses andlichens, being
goods ofakind suitable forbouquets or
forornamental purposes, fresh, dried,
dyed, bleached, impregnated or
otherwise prepared.(a)CTH, except from subheadings
0601.20 or0602.20 through 0602.90 (JPN)
(US) (KOR)Basket 2
Growing aplant from stock involves asubstantial
transformation (US)
Change tothisheading from anyother heading canbe
considered asasubstantial transformation duetothesignificant
change incommercial value (KOR)
(b)CTH, except from heading 06.02
(CAN) (MEX) (PHI)
(c)WO(EGY)
(d)WO, except thefollowing :(EC) (CH) Thewholly-obtained condition onlyapplies tomaterials ofthis
Chapter (EC)
ex06.04 -Wreaths, flower baskets, buttonholes and
thelike(EC)Supplementary criteria (EC) Basket 2
Incertain conditions, themanufacture ofwreaths, buttonholes
andthelikecanbeconsidered asasubstantial transformation
(EC)G/RO/W/13/Rev.3
Page52CHAPTER 7
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 7 Edible vegetables andcertain roots and
tubers.(a)Thechange-of-heading ruledoes not
apply toheadings ofthisChapter. Wholly
obtained goods, except thefollowing :(EC)Decisions asspecified forheadings
(b)Notapplicable. Wholly obtained
goods (KOR) (CH)Supplementary criteria arenecessary formixtures ofvegetables
withdifferent origins from thesame tariff heading. Depending
ontheseason, thevegetables maynotbeavailable onthe
national market (CH)
Growing orsimple processing alone cannot beconsidered asa
substantial transformation duetotheinsignificant change in
commercial value (KOR)
(c)CC,except thefollowing :(JPN)
(US)1(CAN) (MEX)Inprinciple, mixing isnotdeemed tobeasubstantial
transformation other thaninthefollowing three cases:
(a)Where mixing changes thecharacter ofproducts orgives
theessential character toproducts;
(b)Where theknowhow ofmixing (e.g., percentage of
constituent materials, taste andflavour) isindispensable; or
(c)Where mixing iscarried outthrough complicated
processes.
When theabove criteria areapplied, itmaybeconcluded that
production ofmixed vegetables ofChapter 7isnotregarded as
substantial transformation because itdoes notmeet thecriteria
(JPN)
1USreserved itsposition onmixtures ofvegetables.G/RO/W/13/Rev.3
Page53A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Thegeneral rule, providing fororigin inthecountry where a
change ofChapter takes places, recognizes thatgrowing aplant
from seedorother stock (generally Chapter 6or12)involves
substantial transformation. Thesupplemental rulerecognizes
thatreducing avegetable topowder, which results inachange
ofclassification toheading 07.12 from within thatheading or
from other headings, involves asubstantial transformation and
therefore confers origin (US).
07.01 Potatoes, fresh orchilled. Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1
07.02 Tomatoes, fresh orchilled. Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1
07.03 Onions, shallots, garlic, leeks andother
alliaceous vegetables, fresh orchilled.Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1
07.04 Cabbages, cauliflowers, kohlrabi, kale
andsimilar edible brassicas, fresh or
chilled.Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1
07.05 Lettuce (Lactuca sativa) andchicory
(Cichorium spp.),fresh orchilled.Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1G/RO/W/13/Rev.3
Page54A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
07.06 Carrots, turnips, salad beetroot, salsify,
celeriac, radishes andsimilar edible
roots, fresh orchilled.Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1
07.07 Cucumbers andgherkins, fresh or
chilled.Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1
07.08 Leguminous vegetables, shelled or
unshelled, fresh orchilled.Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1
07.09 Other vegetables, fresh orchilled. Theorigin ofthegoods shall bethecountry
inwhich thegoods ofthisheading are
obtained intheir natural orunprocessed
stateBasket 1
07.10 Vegetables (uncooked orcooked by
steaming orboiling inwater), frozen.(a)CTH, provided thatthechange isnot
onlytheresult offreezing ofdrying (CAN)
(MEX)Basket 2
(b)Theorigin ofthegoods shall bethe
country inwhich thegoods ofthisheading
areobtained intheir natural orunprocessed
state (EC) (CH) (KOR) (EGY) (US)
(c)CC(JPN)
07.11 Vegetables provisionally preserved (for
example, bysulphur dioxide gas,in
brine, insulphur water orinother
preservative solutions), butunsuitable in
thatstate forimmediate consumption.(a)CTH, provided thatthechange isnot
onlytheresult offreezing ofdrying (CAN)
(MEX)Basket 2G/RO/W/13/Rev.3
Page55A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)Theorigin ofthegoods shall bethe
country inwhich thegoods ofthisheading
areobtained intheir natural orunprocessed
state (EC) (CH) (KOR) (EGY) (US)
(c)CC(JPN)
07.12 Dried vegetables, whole, cut,sliced,
broken orinpowder, butnotfurther
prepared.(a)CC;or
Change tothegoods inpowder ofthis
heading from anyother heading (JPN) (US)
(CH)Basket 2
Theprocess ofdrying vegetables cannot beconsidered as
substantial transformation because itisasimple process.
However, itisdeemed tobeasubstantial transformation when
vegetables aredried intotheform ofpowder (JPN)
(b)CTH, provided thatthechange isnot
onlytheresult offreezing ordrying (CAN)
(MEX)
(c)WO(KOR) (EGY)
(d)WO, except thefollowing :(EC)
ex07.12 Dried vegetables, whole, cut,sliced,
broken orinpowder, butnotfurther
prepared (US)Achange tothissplitheading from whole,
broken orsliced vegetables ofthesame
heading oranyother heading (US)Basket 2
Theproduction ofpowdered vegetables from other forms ofthe
same vegetables involves asubstantial transformation (US)
ex07.12 Freeze-dried orpowdered vegetables (EC) CTH (EC) Basket 2
Freeze-drying andpowdering canbeconsidered assubstantial
transformations (EC)
07.13 Dried leguminous vegetables, shelled,
whether ornotskinned orsplit.(a)CTH, provided thatthechange isnot
onlytheresult offreezing ordrying (CAN)
(MEX)Basket 2G/RO/W/13/Rev.3
Page56A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)WO(EC) (KOR) (EGY)
(c)CTH, except from heading 07.08
(JPN) (US) (CH)
07.14 Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes andsimilar
roots andtubers with high starch or
inulin content, fresh, chilled, frozen or
dried, whether ornotsliced orinthe
form ofpellets; sago pithChange tothisheading from anyother
heading
[except from heading 11.06 (EC)]Basket 1
Basket 2forthetextinsquare bracketsG/RO/W/13/Rev.3
Page57CHAPTER 8
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 8 Edible fruits andnuts; peelofcitrus
fruit ormelons.(a)WO(EC) (KOR) Decisions asspecified forheadings
Thewholly-obtained condition onlyapplies tomaterials ofthis
Chapter (EC)
Simple processing alone cannot beconsidered asasubstantial
transformation duetotheinsignificant change incommercial
value (KOR)
(b)WO, except thefollowing :(CH)
(c)CC(US) (JPN) Inprinciple, mixing isnotdeemed tobeasubstantial
transformation other thaninthefollowing three cases:
(a)Where mixing changes thecharacter ofproducts orgives
theessential character toproducts;
(b)Where theknowhow ofmixing (e.g., percentage of
constituent materials, taste andflavour) isindispensable; or
(c)Where mixing iscarried outthrough complicated
processes.
When theabove criteria areapplied, itmaybeconcluded that
production ofmixed vegetables ofChapter 7isnotregarded as
substantial transformation because itdoes notmeet thecriteria
(JPN)
(d)CC,except thefollowing :(CAN)
(MEX)Thegeneral Chapter ruleconfers origin onlyupon achange to
thisChapter from another Chapter (US)G/RO/W/13/Rev.3
Page58A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
08.01 Coconuts, Brazil nutsandcashew nuts,
fresh ordried, whether ornotshelled or
peeled.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.02 Other nuts, fresh ordried, whether or
notshelled orpeeled.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.03 Bananas, including plantains, fresh or
dried.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.04 Dates, figs, pineapples, avocados,
guavas, mangoes andmangosteens, fresh
ordried.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.05 Citrus fruit, fresh ordried. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.06 Grapes, fresh ordried. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.07 Melons (including watermelons) and
papaws (papayas), fresh.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.08 Apples, pears andquinces, fresh. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.09 Apricots, cherries, peaches (including
nectarines), plums andsloes, fresh.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
08.10 Other fruit, fresh Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 12
2Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.3
Page59A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
08.11 Fruit andnuts, uncooked orcooked by
steaming orboiling inwater, frozen,
whether ornotcontaining added sugar
orother sweetening matter.(a)WO/CC (EC) (CH) (KOR) (US)
(EGY) (JPN)Basket 2
(b)CTH, provided thechange isnotonly
theresult offreezing ordrying (CAN)
(MEX)
08.12 Fruit andnuts, provisionally preserved
(forexample, bysulphur dioxide gas,in
brine, insulphur water orinother
preservative solutions), butunsuitable in
thatstate forimmediate consumption.(a)WO/CC (EC) (CH) (KOR) (US)
(EGY) (JPN)Basket 2
(b)CTH, provided thatthechange isnot
onlytheresult offreezing ordrying (CAN)
(MEX)
08.13 Fruit, dried, other than thatofheadings
Nos. 08.01 to08.06; mixtures ofnuts or
dried fruits ofthisChapter.(a)WO/CC (EC) (KOR) (JPN) (US)
[except thefollowing (CH) (EGY)(JPN)Basket 2
(b)CTH, provided thatthechange isnot
onlytheresult offreezing ordrying (CAN)
(MEX)
0813.50 -Mixtures ofnutsordried fruits ofthis
Chapter(a)Supplementary criteria arenecessary
(CH) (EGY)Basket 2
(b)Proposals asspecified forheadingG/RO/W/13/Rev.3
Page60A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
08.14 Peelofcitrus fruit ormelons (including
watermelons), fresh, frozen, dried or
provisionally preserved inbrine, in
sulphur water orinother preservative
solutions.(a)WO/CC (EC) (CH) (KOR) (JPN) (US)
(EGY)Basket 2
(b)CTH, provided thatthechange isnot
onlytheresult offreezing ordrying (CAN)
(MEX)G/RO/W/13/Rev.3
Page61CHAPTER 9
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 9 Coffee, tea,maté andspices (a)WO, except thefollowing :(CH) (EC)
(COL) (GUA)Decisions asspecified forheadings .
Thewholly-obtained condition onlyapplies tomaterials ofthis
Chapter (EC)
(b)CTH, except thefollowing :(KOR)
(MEX)
(c)CC,except thefollowing (CAN) (US)
(JPN)Under thegeneral Chapter rule, origin isconferred onlywhen
there isachange tothisChapter from another Chapter.
Sorting, drying orother processes thatdonotchange the
shape ofaspice, arenotconsidered tosubstantially transform
thespice anddonotconfer origin.
Roasting ofcoffee substantially transforms theraw
commodity intoasaleable product andtherefore confers
origin onachange tosubheading 0901.21 or0901.22 from
anyother subheading.
Crushing, grinding orpowdering spices helps release essential
flavouring oils,increases surface areaandgenerally produces
amore marketable form orretail product. Therefore, a
change tocrushed, ground orpowdered forms ofproducts of
headings 09.04 through 09.10 (whether ornotasubheading
change actually occurs) isdeemed toconfer origin.G/RO/W/13/Rev.3
Page62A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Curry, which isprovided foreonomine intheheading text
andinsubheading 0910.50 isactually amixture ofspices with
other flavouring matter (e.g. garlic). Thespecialized
blending ofingredients thatproduces curry isconsidered tobe
asubstantial transformation andconfers origin. Similarly,
blending products ofthisChapter intomixtures ofsubheading
0910.91 alsoconfers origin (US)
(d)Goods ofChapter 9thatarenot
wholly theproduct ofonecountry shall be
deemed tooriginate inthelastcountry
where oneofthefollowing occurs :
(i)Non-originating materials undergo a
change ofclassification tosubheadings of
these headings from anyother subheading;
orThisproposal recognizes withrespect totheabove-mentioned
headings andsubheadings ofthese headings, thatsubstantial
transformation ofgoods classified inthose headings may
result through deliberate blending without aconsequential
change inclassification. Thisrulepermits origin tobe
conferred incases where goods aredeliberately blended to
conform thespecific formulations. Theblending process
substantially transforms theinputs togoods withnewessential
character interms oftaste, purity andend-use (SG)
(ii)Thegoods have been obtained by
blending toconform tospecific formulation
withorwithout theapplication ofheator
force; or
(iii)TheCIFvalue ofnon-originating
materials imported andused inthe
production does notexceed 75%ofthe
ex-factory price ofthegoods. Themethod
ofcalculating theforeign content isas
follows :
FC=CIFvalue ofNORM x100%(75%)
Ex-factory priceG/RO/W/13/Rev.3
Page63A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
where
FC:Foreign content
NORM :Non-originating rawmaterials
Ex-Factory Price =totalmaterials costs +
direct labour costs +overheads costs +
profits (SG)
09.01 Coffee, whether ornotroasted or
decaffeinated; coffee husks andskins;
coffee substitutes containing coffee in
anyproportionProposals asspecified forsubheadings Decisions asspecified forsubheadings
-Coffee, notroasted :
0901.11 --Notdecaffeinated (a)CC(CAN) (US) (MEX) (JPN) Basket 2
(b)WO(CH) (EC) (COL) (JPN) (GUA)
(BRA) (SEN) (CI)(IND) (KEN) (UGA)
(URU) (PER) (CR) (HON) (ECU)
(c)CTH (KOR)
(d)Seeproposal (e)forChapter 9above
(SG)
0901.12 --Decaffeinated (a)CC(CAN) (MEX) (US) Basket 2
(b)Change tosubheadings 0901.11
through 0901.22 from anyother subheading
(EC) (NZ) (NOR) (PHI)
(c)Supplementary criteria arenecessary
(CH)Theroasting ordecaffeination hastobetaken intoaccount
(CH)
(d)WOorCC(JPN)G/RO/W/13/Rev.3
Page64A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(e)WO(COL) (GUA) (BRA) (SEN) (CI)
(IND) (KEN) (UGA) (URU) (PER) (CR)
(HON) (ECU)
(f)CTH (KOR)
(g)Seeproposal (e)forChapter 9above
(SG)
-Coffee, roasted
0901.21 --Notdecaffeinated (a)CTSH except from subheading
0901.22 (CAN) (NZ) (PHI) (US) (JPN)Basket 2
Roasting coffee involves asubstantial transformation not
covered bythegeneral Chapter rule(US)
Theprocess ofroasting coffee isdeemed tobeasubstantial
transformation (JPN)
(b)CTSH (EC) Caffeine removal androasting canbeconsidered substantial
transformations (EC)
(c)Supplementary criteria arenecessary
(CH)Roasting anddecaffeination have tobetaken intoaccount
(CH)
(d)CC(MEX)
(e)CTH (KOR)
(f)WO(COL) (GUA) (BRA) (SEN) (CI)
(IND) (KEN) (UGA) (URU) (PER)
(g)Seeproposal (e)forChapter 9above
(SG)
0901.22 --Decaffeinated (a)CTSH, except from subheading
0901.21 (CAN) (US) (JPN) (NZ) (PHI)Basket 2
Roasting coffee involves asubstantial transformation not
covered bythegeneral Chapter rule(US)G/RO/W/13/Rev.3
Page65A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)CTSH (EC) Caffeine removal androasting canbeconsidered substantial
transformations (EC)
(c)Supplementary criteria arenecessary
(CH)Roasting anddecaffeination have tobetaken intoaccount
(CH)
(d)CTH (KOR)
(e)CC(MEX)
(f)WO(COL) (GUA) (BRA) (SEN) (CI)
(IND) (KEN) (UGA) (URU) (PER)
(g)Seeproposal (e)forChapter 9above
(SG)
0901.90 -Other (a)WO(GUA) (BRA) (SEN) (CI)(IND)
(KEN) (UGA) (PER) (EC) (CH)Basket 2
(b)CCor;
Change tocoffee substitutes of
subheading 0901.90 from subheadings
0901.11 through 0901.12 (CAN)
(c)WOorCC(JPN)
(d)WO, except blends (COL) (URU)
(e)CC(MEX) (US)
(f)CTH (KOR)
(g)Seeproposal (e)forChapter 9above
(SG)
09.02 Tea, whether ornotflavoured. (a)WO, except thefollowing :(EC) (CH)
(COL)Basket 2
(b)CC,except thefollowing :(CAN)
(US) (JPN)G/RO/W/13/Rev.3
Page66A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(c)CTH (MEX)
(d)WO(KOR) (IND) Simple processing alone cannot beconsidered asasubstantial
transformation duetotheinsignificant change incommercial
value (KOR)
Putting teainteabags orblending does notchange the
essential characteristics oftea(IND)
(e)Seeproposal (e)forChapter 9above
(SG)
ex09.02 Blended teasortea-bags (EC) Supplementary criteria (EC) Basket 2
0902.10 -Green tea(notfermented) inimmediate
packings ofacontent notexceeding 3kgProposals asspecified forheading Decisions asspecified forheading
ex0902.10 Green tea(notfermented) inteabags or
immediate packings ofacontent not
exceeding 250grams (CAN)Achange tothissplitsubheading from
subheading 0902.20 (CAN)Basket 2
ex0902.10 Teainimmediate packings (CH) Supplementary criteria (CH) Basket 2
Theplacing ofteainteabags, which isasubstantial
transformation, hastobetaken intoaccount (CH)
0902.20 -Other green tea(notfermented) Proposals asspecified forheading Decisions asspecified forheading
0902.30 -Black tea(fermented) andpartly
fermented tea,inimmediate packings ofa
content notexceeding 3kgProposals asspecified forheading Decisions asspecified forheading
ex0902.30 Black tea(fermented) inteabags orin
immediate packings ofacontent not
exceeding 250grams (CAN)Achange tothissplitsubheading from
subheading 0902.40 (CAN)Basket 2
ex0902.30 Teainimmediate packings (CH) Supplementary criteria (CH) Basket 2
Theplacing ofteainteabags, which isasubstantial
transformation, hastobetaken intoaccount (CH)G/RO/W/13/Rev.3
Page67A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
0902.40 -Other black tea(fermented) andother
partly fermented teaProposals asspecified forheading Decisions asspecified forheading
ex0902.40 Teainimmediate packings (CH) Supplementary criteria (CH) Basket 2
Theplacing ofteainteabags, which isasubstantial
transformation, hastobetaken intoaccount (CH)
09.03 Maté. Wholly obtained goods /change tothis
heading from anyother ChapterBasket 13
09.04 Pepper ofthegenus Piper ;dried or
crushed orground fruits ofthegenus
Capsicum orofthegenus Pimenta .(a)WO(EC) (CH) Basket 2
Decisions asspecified forsubheadings
(b)WOorCC,except thefollowing :
(JPN)
(c)CTSH; or
Achange togoods, crushed orground, of
subheadings 0904.11 through 0910.99 from
goods, neither crushed norground, ofthose
subheadings, when packaged forretail sale
(CAN)
(d)CTH (MEX)
(e)CTH, except thefollowing :(KOR)
(f)CC,except thefollowing :(US)
(g)SeeProposal (e)forChapter 9above
(SG)
0904.11 Pepper, neither crushed nonground Proposals asspecified forheading Decisions asspecified forheading
3Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.3
Page68A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
0904.12 Pepper, crushed orground (a)CTSH (US) Basket 2
Crushing orgrinding pepper involves asubstantial
transformation (US)
(b)Proposals asspecified forheading
0904.20 Fruits ofthegenus Capsicum orofthe
genus Pimenta ,dried orcrushed orground(a)CC,except from subheading 0709.60
(JPN)Basket 2
Change from subheading 0709.60 cannot beconsidered a
substantial transformation because itresults from asimple
process (JPN)
(b)WO(KOR) Simple processing alone cannot beconsidered asasubstantial
transformation duetotheinsignificant change incommercial
value (KOR)
(c)Proposals asspecified forheading
ex0904.20 Fruits ofthegenus Capsicum (peppers) or
ofthegenus Pimenta (e.g. allspice),
crushed ofground (US)CTSHS (US) Basket 2
Crushing orgrinding Capsicum peppers orallspice involves a
substantial transformation (US)
09.05 Vanilla (a)WO/CC (EC) (CH) (JPN) (KOR)
(MEX) [except thefollowing :(US)(Basket 2
(b)CTSH, or
Achange togoods, crushed orground, of
subheadings 0904.11 through 0910.99 from
goods, neither crushed norground, ofthose
subheadings, when packaged forretail sale
(CAN)
(c)Seeproposal (e)forChapter 9above
(SG)
ex09.05 Vanilla beans, crushed orground (US) CTHS (US) Basket 2
Crushing orgrinding vanilla beans involves asubstantial
transformation (US)G/RO/W/13/Rev.3
Page69A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
09.06 Cinnamon andcinnamon-tree flowers (a)WO/CC (EC) (CH) (JPN) (KOR)
(MEX) [except thefollowing :(US)(Basket 2
(b)CTSH, or
Achange togoods, crushed orground, of
subheadings 0904.11 through 0910.99 from
goods, neither crushed norground, ofthose
subheadings, when packaged forretail sale
(CAN)
(c)Seeproposal (e)forChapter 9above
(SG)
0906.10 -Neither crushed norground Proposals asspecified forheading Decisions asspecified forheading
0906.20 Crushed orground (a)CTSH (US) Basket 2
Crushing orgrinding cinnamon involves asubstantial
transformation (US)
(b)Proposals asspecified forheading
09.07 Cloves (whole fruit, cloves andstems) (a)WO/CC (EC) (CH) (JPN) (KOR)
(MEX) [except thefollowing :(US)(Basket 2
(b)CTSH, or
Achange togoods, crushed orground, of
subheadings 0904.11 through 0910.99 from
goods, neither crushed norground, ofthose
subheadings, when packaged forretail sale
(CAN)
(c)Seeproposal (e)forChapter 9above
(SG)G/RO/W/13/Rev.3
Page70A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
ex09.07 Cloves, crushed orground (US) CTHS (US) Basket 2
Crushing orgrinding cloves involves asubstantial
transformation (US)
09.08 Nutmeg, mace andcardamoms (a)WO/CC (EC) (CH) (JPN) (KOR)
(MEX) [except thefollowing :(US)(Basket 2
(b)CTSH, or
Achange togoods, crushed orground, of
subheadings 0904.11 through 0910.99 from
goods, neither crushed norground, ofthose
subheadings, when packaged forretail sale
(CAN)
(c)Seeproposal (e)forChapter 9above
(SG)
ex09.08 Nutmeg, mace andcardamoms, crushed or
ground (US)CTHS (US) Basket 2
Crushing orgrinding theproducts ofthisheading involves a
substantial transformation (US)
09.09 Seeds ofanise, badian, fennel,
coriander, cumin orcaraway; juniper
berries(a)WO/CC (EC) (CH) (JPN) (KOR)
(MEX) [except thefollowing :(US)(Basket 2
(b)CTSH, or
Achange togoods, crushed orground, of
subheadings 0904.11 through 0910.99 from
goods, neither crushed norground, ofthose
subheadings, when packaged forretail sale
(CAN)
(c)Seeproposal (e)forChapter 9above
(SG)G/RO/W/13/Rev.3
Page71A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
ex09.09 Seeds ofanise, badian, fennel, coriander,
cumin orcaraway; juniper berries crushed
orground (US)CTHS (US) Crushing orgrinding theproducts ofthisheading involves a
substantial transformation (US)
09.10 Ginger, saffron, turmeric (curcuma),
thyme, bayleaves, curry andother
spices(a)WO/CC (EC) (CH) (JPN) (KOR)
(MEX) [except thefollowing :(US)(Basket 2
(b)CTSH; or
Achange togoods, crushed orground, of
subheadings 0904.11 through 0910.99 from
goods, neither crushed norground, ofthose
subheadings, when packaged forretail sale
(CAN)
(c)Seeproposal (e)forChapter 9above
(SG)
ex09.10 Ginger, saffron, turmeric, thyme, bay
leaves, curry andother spices, crushed or
ground (US)CTHS (US) Basket 2
Crushing orgrinding theproducts ofthisheading involves a
substantial transformation (US)
0910.10 -Ginger (a)WO(KOR) Basket 2
Simple processing alone cannot beconsidered asasubstantial
transformation duetotheinsignificant change incommercial
value (KOR)
(b)Proposals asspecified forheading
0910.20
0910.30
0910.40-Saffron
-Turmeric (curcuma)
-Thyme; bayleavesProposals asspecified forheading Decisions asspecified forheadingG/RO/W/13/Rev.3
Page72A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
0910.50 -Curry (a)CTSH (JPN) (US)
[or
Achange togoods, crushed orground, of
subheadings 0904.11 through 0910.99 from
goods, neither crushed norground, ofthose
subheadings, when packaged forretail sale
(CAN)Basket 2
Inprinciple, mixing isnotdeemed tobeasubstantial
transformation other thaninthefollowing three cases :
(a)Where mixing changes thecharacter ofproducts orgives
theessential character toproducts;
(b)Where theknowhow ofmixing (e.g.; percentage of
constituent materials, taste andflavour) isindispensable; or
(c)Where mixing iscarried outthrough complicated
processes.
Production ofcurry (subheading 0910.50) from various spices
isregarded assubstantial transformation because itdoes meet
thecriteria (JPN)
(b)WO(EC) (CH)
(c)CTH (KOR) (MEX)
(d)Seeproposal (e)forChapter 9above
(SG)
0910.91 --Mixtures referred toinNote 1(b)tothis
Chapter4(a)CTSH andsupplementary criteria (US) Basket 2
Thespecialized blending ofspices tocreate theproducts of
thissubheading involves asubstantial transformation.
Supplementary criteria arenecessary regarding mixtures (US)
(b)Proposals asspecified forheading
0910.99 --Other Proposals asspecified forheading Decisions asspecified forheading
4Note 1(b)toChapter 9oftheHarmonized SystemG/RO/W/13/Rev.3
Page73CHAPTER 10
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 10 Cereals. Decisions asspecified forheadings
10.01 Wheat andmeslin. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 15
10.02 Rye. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 15
10.03 Barley. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 15
10.04 Oats. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 15
10.05 Maize (corn). Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 15
10.06 Rice. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 15
10.07 Grain sorghum. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 15
10.08 Buckwheat, millet andcanary seed;
other cereals.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 15
5Terminology tobeapplied isforfurther consideration oftheTechnical Committee .G/RO/W/13/Rev.3
Page74CHAPTER 11
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 11 Products ofthemilling industry; malt;
starches; inulin; wheat gluten.Decisions asspecified forheadings
11.01 Wheat ormeslin flour. Change from anyother Chapter Basket 16
11.02 Cereal flours other than ofwheat or
meslin.Change from anyother Chapter Basket 16
11.03 Cereal groats, meal andpellets. Change from anyother Chapter Basket 16
11.04 Cereal grains otherwise worked (for
example, hulled, rolled, flaked, pearled,
sliced orkibbled), except riceof
heading No.10.06; germ ofcereals,
whole, rolled, flaked orground.Change from anyother Chapter Basket 16
11.05 Flour, meal, powder, flakes, granules
andpellets ofpotatoes.Change from anyother Chapter Basket 16
11.06 Flour, meal andpowder ofthedried
leguminous vegetables ofheading N
07.13, ofsago orofroots ortubers of
heading N07.14 oroftheproducts of
Chapter 8Change from anyother Chapter Basket 16
11.07 Malt, whether ornotroasted. Change from anyother Chapter Basket 16
6TheTechnical Committee decided tore-examine thequestion ofmixtures atalaterdate.G/RO/W/13/Rev.3
Page75A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
11.08 Starches; inulin. Change tothisheading from anyother
headingBasket 16
11.09 Wheat gluten, whether ornotdried. Change tothisheading from anyother
headingBasket 16G/RO/W/13/Rev.3
Page76CHAPTER 12
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 12 Oilseeds andoleaginous fruits;
miscellaneous grains,
seeds andfruit; industrial ormedicinal
plants; straw andfodder.Decisions asspecified forheadings
12.01 Soya beans, whether ornotbroken. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 17
12.02 Ground-nuts, notroasted orotherwise
cooked, whether ornotshelled or
broken.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 17
12.03 Copra. WO/CC
[except from heading 08.01 (JPN)(Basket 27
Change tothisheading from heading 08.01 cannot be
considered assubstantial transformation, because producing
copra from coconuts isasimple process (JPN)
12.04 Linseed, whether ornotbroken. Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 17
12.05 Rape orcolza seeds, whether ornot
broken.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 17
7Terminology tobeapplied isforfurther consideration oftheTechnical Committee .G/RO/W/13/Rev.3
Page77A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
12.06 Sunflower seeds, whether ornot
broken.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 17
12.07 Other oilseeds andoleaginous fruits,
whether ornotbroken.Wholly obtained goods/ Change tothis
heading from anyother ChapterBasket 17
12.08 Flours andmeals ofoilseeds or
oleaginous fruits, other than those of
mustard.(a)WO(EC) (CH) (EGY) Basket 28
(b)CTH (JPN)(CAN)(KOR)(US)(MEX)
12.09 Seeds, fruit andspores, ofakind used
forsowing.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 18
12.10 Hopcones, fresh ordried, whether or
notground, powdered orintheform of
pellets; lupulin.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 18
12.11 Plants andparts ofplants (including
seeds andfruits), ofakind used
primarily inperfumery, inpharmacy or
forinsecticidal, fungicidal orsimilar
purposes, fresh ordried, whether or
notcut,crushed orpowdered.WO/CC
[except thefollowing (CAN)(Basket 28
ex1211.XX Herbs inbags forindividual servings
(CAN)Achange tosplitsubheadings ex1211.XX
from anyother splitsubheading (CAN).Basket 28
8Terminology tobeapplied isforfurther consideration oftheTechnical Committee .G/RO/W/13/Rev.3
Page78A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
12.12 Locust beans, seaweeds andother algae,
sugar beetandsugar cane, fresh,
chilled, frozen ordried, whether ornot
ground; fruit stones andkernels and
other vegetable products (including
unroasted chicory roots ofthevariety
Cichorium intybus sativum )ofakind
used primarily forhuman consumption,
notelsewhere specified orincluded.Wholly obtained goods /Change tothis
heading from anyother ChapterBasket 18
12.13 Cereal straw andhusks, unprepared,
whether ornotchopped, ground,
pressed orintheform ofpellets.Wholly obtained goods/ Change tothis
heading from anyother ChapterBasket 19
12.14 Swedes, mangolds, fodder roots, hay,
lucerne (alfalfa), clover, sainfoin, forage
kale, lupines, vetches andsimilar forage
products, whether ornotintheform of
pellets.Wholly obtained goods/ Change tothis
heading from anyother ChapterBasket 19
9Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page79CHAPTER 13
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 13 Lac; gums, resins andother vegetable
saps andextracts(a)WO, except thefollowing :(CH) (EC)
(KOR)Decisions asspecified forheadings
(b)CC(CAN) (US) (MEX) (JPN) Chapter 13covers plant extracts, butdoes notcover highly
separated, refined orpurified forms ofextracts (such as
essential oils,edible extracts likecoffee, tanning ordyeing
extracts andrubber andrelated products). Under the
general Chapter rule, achange totheextracted products of
thisChapter from therawplant materials ofother Chapters
involves asubstantial transformation andconfers origin
(US)
13.01 Lac; natural gums, resins, gum-resins
andoleoresins (forexample, balsams).(a)WO(EC)(CH)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
13.02 Vegetable sapsandextracts; pectic
substances, pectinates andpectates;
agar-agar andother mucilages and
thickeners, whether ornotmodified,
derived from vegetable products.Proposals asspecified forsubheadings Decisions asspecified forsubheadings
-Vegetable sapsandextracts :
1302.11 --Opium (a)WO(EC)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)G/RO/W/13/Rev.3
Page80A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(c)CTH (CH)
1302.12 --Ofliquorice (a)WO(EC)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
(c)CTH (CH)
1302.13 --Ofhops (a)WO(EC)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
(c)CTH (CH)
1302.14 --Ofpyrethrum oroftheroots ofplants
containing rotenone(a)WO(EC)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
(c)CTH (CH)
1302.19 --Other (a)WO(EC) (KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
(c)CTH (CH)
1302.20 -Pectic substances, pectinates and
pectates(a)WO, except thefollowing :(EC) Basket 2
(b)CTH (CH) Themanufacture ofpectin isasubstantial transformation
(CH)
(c)CC(US) (CAN) (MEX) (JPN)
(d)WO(KOR)G/RO/W/13/Rev.3
Page81A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
ex1302.20 -Pectinates andpectates (EC) Change tothissplitsubheading from the
other splitsubheading ofthissubheading
(EC) (NOR)Basket 2
Themanufacture ofpectinates andpectates ofthissplit
subheading from pectic substances classified inthesame
subheading canbeconsidered asasubstantial
transformation. (EC)
1302.31 --Agar-agar (a)WO, except thefollowing :(EC) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
(c)CTH (CH) (KOR)
1302.32 --Mucilages andthickeners, whether or
notmodified, derived from locust beans,
locust bean seeds orguarseeds(a)WO, except thefollowing :(EC) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
(c)WO(KOR)
(d)CTH (CH)
1302.39 --Other (a)WO, except thefollowing :(EC) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
(c)WO(KOR)
(d)CTH (CH)
ex1302.31
ex1302.32
ex1302.39-Vegetable mucilages andthickeners,
modified (EC).CTSHS (EC) (NOR) Basket 2
Themanufacture ofvegetable mucilages andthickeners,
modified ,ofthese splitsubheadings, from thesame
unmodified mucilages andthickeners ofthese subheadings
canbeconsidered asasubstantial transformation (EC)G/RO/W/13/Rev.3
Page82CHAPTER 14
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 14 Vegetable plaiting materials; vegetable
products notelsewhere specified or
included(a)WO(CH)(EC)(KOR) Decisions asspecified forheadings
Simple processing alone cannot beconsidered asa
substantial transformation duetotheinsignificant change
incommercial value (KOR)
Thewholly-obtained condition onlyapplies tomaterials of
thisChapter (EC).
(b)CC(CAN) (US) (MEX) (JPN) Under thegeneral Chapter rule, theextraction ofproducts
ofthisChapter from therawplant material ofother
Chapters involves asubstantial transformation andconfers
origin (US)
14.01 Vegetable materials ofakind used
primarily forplaiting (forexample,
bamboos, rattans, reeds, rushes, osier,
raffia, cleaned, bleached ordyed cereal
straw, andlime bark).(a)WO(EC)(CH)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)G/RO/W/13/Rev.3
Page83A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
14.02 Vegetable materials ofakind used
primarily asstuffing oraspadding (for
example, kapok, vegetable hairand
eel-grass), whether ornotputupasa
layer with orwithout supporting
material.(a)WO(EC)(CH)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
14.03 Vegetable materials ofakind used
primarily inbrooms orinbrushes (for
example, broom-corn, piassava,
couch-grass andistle), whether ornot
inhanks orbundles.(a)WO(EC)(CH)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)
14.04 Vegetable products notelsewhere
specified orincluded.(a)WO(EC)(CH)(KOR) Basket 2
(b)CC(CAN) (US) (MEX) (JPN)G/RO/W/13/Rev.3
Page84SECTION IIIOFTHE HARMONIZED SYSTEM
(Chapter 15)
ANIMAL ORVEGETABLE FAT AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL ORVEGETABLE WAXES
Section Notes:G/RO/W/13/Rev.3
Page85CHAPTER 15
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 15 Animal orvegetable fatsandoilsand
their cleavage products; prepared edible
fats; animal orvegetable waxes(a) CTH, except thefollowing :(JPN)
(CH) (EC) (MEX) (NZ).Decisions asspecified forheadings
Intheevent oftheTechnical Committee considering
refining tobeasubstantial transformation, aprecise
definition ofthatoperation willberequired. The
Secretariat draft inDoc. 40.236, paragraph 6,could
serve asabasis fordiscussion. (Sec)
Atits3rdSession, theTechnical Committee decided to
examine theRules ofOrigin ontheproducts ofheadings
15.16 to15.22 atthesame timeasthose ontheproducts
ofChapters 28to38.(Sec)
Refining offatsandoilsofheadings 15.01 to15.15 is
deemed tobeasubstantial transformation because its
process consists ofremoval ofacidandwax, decolorizing
anddeodorizing. Therefore, wepropose thata
change-of-subheading ruleisapplied totheheadings
which have subheadings classifying bothrefined goods
andcrude goods andanexceptional ruleregarding a
change from crude goods torefined goods asasubstantial
transformation isapplied totheheadings which donot
have such subheadings. (JPN)
(b)CTH (KOR) (EGY) Refining canbeconsidered asasubstantial transformation
duetothesignificant change incommercial value.
(KOR)G/RO/W/13/Rev.3
Page86A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(c)CC(US)(BRA) Under thegeneral Chapter rule, achange tothisChapter
resulting from extraction ofthecrude product from the
source animal orplant isconsidered tobeasubstantial
transformation andconfers origin. Thisproposal covers
onlyheadings 15.01 through 15.15. Anyproposals
covering headings 15.16 through 15.22 willbereleased
along withtheproposals forthechemical product sector.
(US)
(d)CC,except thefollowing :(CAN)
(e)Goods ofheadings 15.01-15.14 thatare
notwholly theproduct ofonecountry shall
bedeemed tooriginate inthelastcountry
where oneofthefollowing occurs :
(i)Non-originating materials undergo a
change ofclassification tothesubheadings
ofthese headings from anyother
subheading; or
(ii)Thegoods have been obtained by
blending toconform tospecific formulation
withorwithout theapplication ofheator
force; or
(iii)TheCIFvalue ofnon-originating
materials imported andused inthe
production does notexceed 75%ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
FC=CIFvalue ofNORM x100%
(75%)Thisproposal recognizes withrespect tothisheading that
substantial transformation ofgoods classified inthis
heading mayresult through deliberate blending without a
consequential change inclassification.
Thisrulepermits origin tobeconferred incases where
goods aredeliberately blended toconform tospecific
formulations. Theblending process
substantially transforms theinputs togoods withnew
essential character interms oftaste, purity andend-use.
(SG)G/RO/W/13/Rev.3
Page87A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Ex-factory price here FC=foreign
content
NORM =non-originating rawmaterials
Ex-factory price =Total materials cost+
Direct labour costs +Overheads costs +
Profits (SG)
15.01 Pigfat(including lard) andpoultry fat,
other than thatofheading No.02.09 or
15.03(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided toTheTechnical
Committee decided tore-examine thequestion ofmixtures
atalater stage
(b)CTH (KOR) (CH) (NZ)
[except from heading 02.09 (EC)(
[orchange torefined oilofthisheading
from crude oilofthesame heading (JPN)
(MEX) (EGY)(.Theproposals which consider refining tobesubstantial
transformation areintended tosplitthisheading into:
ex1(unrefined products) and
ex2(refined products) (Sec)
(c)Seeproposal (e)above forChapter 15
(SG)
15.02 Fats ofbovine animals, sheep orgoats,
other than those ofheading No.15.03.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine ythe
question ofmixtures atalater stage.
(b)CTH (KOR) (CH) (NZ)
[orchange torefined oilofthisheading
from crude oilofthesame heading (JPN)
(EC) (MEX) (EGY)(Theproposals which consider refining tobesubstantial
transformation areintended tosplitthisheading into:
ex1(unrefined products) and
ex2(refined products) (Sec
(c)Seeproposal (e)above forChapter 15
(SG)G/RO/W/13/Rev.3
Page88A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
15.03 Lard stearin, lardoil,oleostearin,
oleo-oil andtallow oil,notemulsified or
mixed orotherwise prepared.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater stage.:
(b)CTH (KOR) (CH) (NZ)
[orchange torefined oilofthisheading
from crude oilofthesame heading (JPN)
(EC) (MEX) (EGY)(Theproposals which consider refining tobesubstantial
transformation areintended tosplitthisheading into:
ex1(unrefined products) and
ex2(refined products) (Sec
(c)Seeproposal (e)above forChapter 15
(SG)
15.04 Fats andoilsandtheir fractions, offish
ormarine mammals, whether ornot
refined, butnotchemically modified.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater stage.:
(b)CTH (KOR) (NZ)
[orchange torefined fatsofthisheading
from crude fatsofthesame heading (JPN)
(EC) (CH) (MEX) (EGY)(
[or,seeproposal forthesplitsubheading
(CH)]Theproposals which consider refining tobesubstantial
transformation areintended tosplitthisheading into:
ex1(unrefined products) and
ex2(refined products) (Sec
(c)Seeproposal (e)above forChapter 15
(SG)
ex1504.20 Fishoilsandtheir fractions, other than
liver oils,unrefined (CH)Rerefining, deodorizing andbarrelling of
already refined oilsofthissubheading (CH)Basket 2
ex1504.20 Fishfats(MOR) WO(MOR) Basket 2
15.05 Wool grease andfatty substances
derived therefrom (including lanolin).(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater stage.:G/RO/W/13/Rev.3
Page89A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)CTH (KOR) (NZ)
[orchange torefined fatsofthisheading
from crude fatsofthesame heading (JPN)
(EC) (CH) (MEX) (EGY)(Inthisheading, refining isreflected byachange from
subheading 1505.10 tosubheading 1505.90 andbya
change within subheading 1505.90 (Sec.)
(c) Seeproposal (e)above forChapter
15(SG)
15.06 Other animal fatsandoilsandtheir
fractions, whether ornotrefined, but
notchemically modified.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater stage
(b)CTH (KOR) (NZ)
[orchange torefined fatsandoilsofthis
heading from fatsandoils,unrefined or
fractions thereof from thesame heading
(JPN) (EC) (CH) (MEX) (EGY)Theproposals which consider refining tobeasubstantial
transformation areintended tosplitheading into:
ex1(unrefined products)
ex2(refined products) (Sec.)
(c) Seeproposal (e)above forChapter
15(SG)
15.07 Soya-bean oilanditsfractions, whether
ornotrefined, butnotchemically
modified.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater stage.
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (MEX) (EGY) (EC) (CH) (NZ)(.Inthisheading, refining isreflected byachange from
subheading 1507.10 tosubheading 1507.90 andbya
change within subheading 1507.90 (Sec.)
(c)CTSH (JPN)
(d)Seeproposal (e)above forChapter 15
(SG)G/RO/W/13/Rev.3
Page90A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
15.08 Ground-nut oilanditsfractions,
whether ornotrefined, butnot
chemically modified(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater stage.
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (MEX) (EGY) (EC) (CH) (NZ)].Inthisheading, refining isreflected byachange from
subheading 1508.10 tosubheading 1508.90 andbya
change within subheading 1508.90 (Sec.)
(c)CTSH (JPN)
(d)Seeproposal (e)above forChapter 15
(SG)
15.09 Olive oilanditsfractions, whether or
notrefined, butnotchemically
modified.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater stage.
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (MEX) (EGY) (EC) (CH) (NZ)(.Inthisheading, refining isreflected byachange from
subheading 1509.10 tosubheading 1509.90 andbya
change within subheading 1509.90 (Sec.)
(c)CTSH (JPN)
(d) Seeproposal (e)above forChapter 15
(SG)
15.10 Other oilsandtheir fractions, obtained
solely from olives, whether ornot
refined, butnotchemically modified,
including blends ofthese oilsor
fractions with oilsorfractions of
heading No.15.09.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater stage.G/RO/W/13/Rev.3
Page91A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (MEX) (EGY) (JPN) (EC) (CH)
(NZ)(.Theproposals which consider refining tobeasubstantial
transformation areintended tosplitheading into:
ex1(unrefined products)
ex2(refined products) (Sec.)
(c) Seeproposal (e)above forChapter 15
(SG)
15.11 Palm oilanditsfractions, whether or
notrefined, butnotchemically modified(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater date.
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (MEX) (EGY) (EC) (CH) (NZ)(.Inthisheading, refining isreflected byachange from
subheading 1511.10 tosubheading 1511.90 andbya
change within subheading 1511.90 (Sec.)
(c)CTSH or
Change topalm stearin ofthisheading from
palm oilofthesame heading (JPN)
(d)Seeproposal (e)above forChapter 15
(SG)
15.12 Sunflower-seed, safflower orcotton-seed
oilandfractions thereof, whether or
notrefined, butnotchemically modified(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater date.
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (MEX) (EGY) (EC) (CH) (NZ)(.Inthisheading, refining isreflected byachange from
subheading 1512.11 tosubheading 1512.19 :from
subheading 1512.21 tosubheading 1512.29 andbya
change within each ofthesubheading 1512.19 and
1512.29 (Sec.)
(c)CTSH (JPN)G/RO/W/13/Rev.3
Page92A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(d)Seeproposal (e)above forChapter 15
(SG)
15.13 Coconut (copra), palm kernel or
babassu oilandfractions thereof,
whether ornotrefined, butnot
chemically modified.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater date.
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (MEX) (EGY) (EC) (CH) (NZ)(.Inthisheading, refining isreflected byachange from
subheading 1513.11 tosubheading 1513.19 :from
subheading 1513.21 tosubheading 1513.29 andbya
change within each ofthesubheading 1513.19 and
1513.29 (Sec.)
(c)CTSH (JPN)
(d)Seeproposal (e)above forChapter 15
(SG)
15.14 Rape, colza ormustard oiland
fractions thereof, whether ornot
refined, butnotchemically modified.(a)CC(CAN) (US).(BRA) Basket 2.
TheTechnical Committee decided tore-examine the
question ofmixtures atalater date.
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (MEX) (EGY) (EC) (CH) (NZ)(.Inthisheading, refining isreflected byachange from
subheading 1514.10 tosubheading 1514.90 andbya
change within subheading 1514.90 (Sec.)
(c)CTSH (JPN)
(d)Seeproposal (e)above forChapter 15
(SG)G/RO/W/13/Rev.3
Page93A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
15.15 Other fixed vegetable fatsandoils
(including jojoba oil)andtheir
fractions, whether ornotrefined, but
notchemically modified .(a)CC(CAN) (US).(BRA) Basket 2.
(b)CTH (KOR)
[or:Change torefined oilofthisheading
from crude oil,orfractions ofoil,ofthis
heading (JPN) (MEX) (EGY) (EC) (CH)
(NZ)(
[or:seeproposal forsubheading 1515.90
(CH)(Forsubheadings 1515.11 to1515.29, refining isreflected
:
-byachange ofsubheading; or
-byachange within subheadings 1515.19 and1515.29.
Forsubheadings 1515.30 and1515.90, itisreflected bya
change within each ofthose subheadings (Sec.)
ex1515.90 Other, refined (CH) Rerefining, deodorizing andbarrelling of
already refined oilsofthissubheading (CH)Basket 2
15.16 -15.22 These headings willbeexamined together withchemical
products. (Sec.)
(SeeDoc. 40.498)G/RO/W/13/Rev.3
Page94SECTION IVOFTHE HARMONIZED SYSTEM
(Chapters 16-24)
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Section Notes:G/RO/W/13/Rev.3
Page95CHAPTER 16
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 16 Preparations ofmeat, offishorof
crustaceans, molluscs orother aquatic
invertebrates(a)CC(JPN)
(b)CTH (CH)(HK)
(c)CTH, except thefollowing :(EC)(EGY)
(d)CC,except thefollowing :(US) (KOR) Themost common basis forchange ofclassification of
these meats from Chapters 2or3toChapter 16involves
cooking orpickling themeats orcombining them with
non-meat products (e.g. seasonings, vegetables) to
produce prepared "meals" or"entrées".
Under thegeneral Chapter rule, achange tothisChapter
from another Chapter reflects substantial transformations
thatresult from these processes.
However, achange tothisChapter resulting from merely
adding seasoning orapreservative toaproduct ofanother
Chapter isnotconsidered tobeasubstantial
transformation anddoes notconfer origin. (US)G/RO/W/13/Rev.3
Page96A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(e)Goods oftheheadings ofthisChapter
thatarenotwholly theproduct ofone
country shall bedeemed tooriginate inthe
lastcountry where oneofthefollowing
occurs:
(i)Non-originating materials undergo a
change ofclassification tosubheadings of
theheadings ofthisChapter from anyother
subheading; or
(ii)Thegoods have been obtained by
blending toconform tospecific formulation
withorwithout theapplication ofheator
force; or
(iii)TheCIFvalue ofnon-originating
materials imported andused inthe
production does notexceed 75% ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content is
asfollows :
Foreign content =
CIFvalue ofnon-originating rawmaterials
x100% <75%
Ex-factory price
where :Ex-factory price =Total materials
cost+Direct labour costs +Overheads
costs +Profits (SG)Thisproposal recognizes withrespect totheheadings of
thisChapter andsubheadings ofthese headings, that
substantial transformation ofgoods classified inthose
headings mayresult from deliberate blending without a
consequential change inclassification. Thisrulepermits
origin tobeconferred incases where goods are
deliberately blended toconform tospecific formulations.
Theblending process transforms theinputs togoods with
newessential character interms oftaste, purity and
end-use (SG)G/RO/W/13/Rev.3
Page97A B C D
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16.01 Sausages andsimilar products, ofmeat,
meat offal orblood; food preparations
based onthese products.(a)CTH (EC)(CH)(HK(NOR ) Basket 2
(b)CC(JPN)(MEX)
(c)CCexcept from Chapter 2(COL)
(d)CC,provided thatthechange from
Chapter 2isnotonlytheresult ofseasoning
(CAN)(US)(PHI)
(e)CTH orsupplementary criteria (SG) Seecomplete proposal bySGfortheChapter rule(Sec)
(f) CC,withexception (KOR)
(g)CCorchange topreparations ofthis
heading from products ofthesame heading
(MOR)
ex16.01 -Ofmeat ofbovine animals (KOR) Supplementary criteria (KOR) Basket 2
Theprocessed products made from themeat ofbovine
animals (incaseof35% ormore ofthevalue of
components ofrawmaterials bybaseF.O.B) cannot be
considered asasubstantial transformation duetothe
insignificant change incommercial value (KOR)
16.02 Other prepared orpreserved meat,
meat offal orblood .(a)CTH (HK)(EGY)(NZ) Basket 2
(b)CC,except from Chapter 2(COL)
(c)CC(JPN) (MEX)
(d)CC,withexception (KOR)G/RO/W/13/Rev.3
Page98A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(e)CC,provided thatthechange from
Chapter 2isnotonlytheresult ofthe
addition ofpreservatives orseasonings
(CAN)(US)
(f)CTH orsupplementary criteria (SG) Seecomplete proposal bySGfortheChapter rule(Sec)
(g)CTH, withexception (EC)
ex16.02 -Ofmeat ofbovine animals (KOR) Supplementary criteria (KOR) Basket 2
Theprocessed products made from themeat ofbovine
animals (incaseof35% ormore ofthevalue of
components ofrawmaterials bybaseF.O.B) cannot be
considered asasubstantial transformation duetothe
insignificant change incommercial value (KOR)
ex16.02 Other prepared orpreserved meat, meat
offal orblood, uncooked (EC).CTH, except from theheadings ofChapter
2(EC)Basket 2
Themanufacture ofprepared orpreserved products,
uncooked, ofthisheading from Chapter 2material cannot
beconsidered asasubstantial transformation (EC)
16.03 Extracts andjuices ofmeat, fishor
crustaceans, molluscs orother aquatic
invertebrates.(a)CTH (CH) (HK) (EC) (NZ) (JPN)
(NOR) (EGY)Basket 2
(b)CC,except from Chapter 2(COL)
(c)CC(US) (MEX)
(d)CC,withexception (KOR)
(e)CC,provided thatthechange from
Chapter 2isnotonlytheresult ofseasoning
(CAN)G/RO/W/13/Rev.3
Page99A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(f)CTH orsupplementary criteria (SG) Seecomplete proposal bySGfortheChapter rule(Sec)
ex16.03 -Ofmeat ofbovine animals (KOR) Supplementary criteria (KOR) Basket 2
Theprocessed products made from themeat ofbovine
animals (incaseof35%ormore ofthevalue of
components ofrawmaterials bybaseF.O.B.) cannot be
considered asasubstantial transformation duetothe
insignificant change incommercial value (KOR)
16.04 Prepared orpreserved fish; caviar and
caviar substitutes prepared from fish
eggs.(a)CTH (CH)(HK)(NOR))(COL)(NZ) Basket 2
(b)CC,except change resulting from the
mere addition ofseasonings or
preservatives (US)Themere addition ofseasonings orpreservatives tofish
classified inaChapter outside ofChapter 16does not
involve asubstantial transformation (US)
(c)CC(JPN) (KOR) (MEX) (CAN)(EGY)
(d)CTH, except from Chapter 3(EC)
(e)CTH orsupplementary criteria (SG) Seecomplete proposal bySGfortheChapter rule(Sec)
ex16.04 Fillets, raw, merely covered withbatter
orbreadcrumbs, whether ornotprefried
inoil,frozen (EC)CTH, except from Chapter 3(EC) Basket 2G/RO/W/13/Rev.3
Page100A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
16.05 Crustaceans, molluscs andother aquatic
invertebrates, prepared orpreserved.(a)CTH (EC) (CH)
(HK)(NOR)(NZ)(EGY)(COL)Basket 2
(b)CC,except change resulting from the
mere addition ofseasonings orpreservatives
(US)(CAN)Themere addition ofseasonings orpreservatives to
aquatic invertebrates classified inaChapter outside of
Chapter 16does notinvolve asubstantial transformation
(US)
(c)CC(JPN)(KOR)(MEX)(NIG)
(d)CC,except change resulting from the
mere addition ofseasonings orpreservatives
andchange from rawfillets (PHI)
(e)CTH orsupplementary criteria (SG) Seecomplete proposal bySGfortheChapter rule(Sec)G/RO/W/13/Rev.3
Page101CHAPTER 17
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 17 Sugars andsugar confectionery (a)CTH, except thefollowing :
(JPN)(HK)(KOR)(EGY)(NZ)(EC)
(b)CTH (CH)
(c)CC,except thefollowing :(US) Under thegeneral Chapter rule, achange tothis
Chapter from another Chapter reflects thesubstantial
transformation resulting from production ofsugar
from therawproducts ofother Chapters (primarily
Chapters 7,10and12). Inaddition, supplemental
rules areproposed toprovide fororigin inthecountry
where invert sugar isproduced from solid cane orbeet
sugar, andtoprovide fororigin inthecountry where
confectionery ofheading 17.04 isproduced from
products ofother headings (US)
(d)CC(MEX)
17.01 Cane orbeetsugar andchemically pure
sucrose, insolid form.Proposals asspecified forsubheadings.
(Sec)Decisions asspecified forsubheadings (Sec)
Refined sugar ismanufactured through such
complicated processes thatrawsugar which is
dissolved inwater andfiltered isfurther subject tothe
processes ofdecolorizing, refining byion-exchange
resins andthenconcentration, crystallization and
drying. Therefore, itisdeemed tobeasubstantial
transformation (JPN)G/RO/W/13/Rev.3
Page102A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
1701.11 --Cane sugar (a)CC(JPN) (MEX) (US)(PHI)(BRA) Basket 2
(b)CTSH (CAN)(EGY)(EC)
(c)CTH (CH) (HK) (KOR)(NZ)
1701.12 --Beetsugar (a)CC(JPN) (MEX) (US)(BRA) Basket 2
(b)CTSH (CAN)(EGY)(EC)
(c)CTH (CH) (HK) (KOR) (NZ)
1701.91 --(Other) containing added flavouring or
colouring matter(a)CTSH (CAN)(JPN)(HK)(EC)(EGY) Basket 2
Refining ofsugar isdeemed tobeasubstantial
transformation (JPN)(HK)
(b)CTH (CH) (KOR)(NZ)
(c)CC(US) (MEX)(BRA)
1701.99 --Other (a)CTSH (CAN) (JPN) (HK)(EC)(EGY) Basket 2
Refining ofsugar isdeemed tobeasubstantial
transformation (JPN) (HK).
(b)CTH (CH) (KOR)(NZ)
(c)CC(US) (MEX)(BRA)
17.02 Other sugars, including chemically pure
lactose, maltose, glucose andfructose,
insolid form; sugar syrups not
containing added flavouring or
colouring matter; artificial honey,
whether ornotmixed with natural
honey; caramel.Proposals asspecified forsplitheadings and
forsubheadings (Sec)Decisions asspecified forsubheadings andsplit
heading (Sec)G/RO/W/13/Rev.3
Page103A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
ex17.02 -Chemically purelactose,maltose and
glucose (JPN)CTH; or
Change tochemically purelactose, maltose
orglucose ofthisheading from those of
impurity ofthisheading (JPN)(EC)(EGY)Basket 2
ex17.02 -Other sugars, insolid form, obtained by
refining (EC)CTHS (EC) Basket 2
Refining isasubstantial transformation (EC)
-Lactose andlactose syrup :
1702.11 --Containing byweight 99%ormore
lactose, expressed asanhydrous lactose,
calculated onthedrymatter(a)CTSH (CAN) Basket 2
(b)CTH, withexception (JPN)(EC)(EGY)
(c)CTH (KOR) (CH) (HK)(NZ)
(d)CC(US) (MEX)
1702.19 --Other (a)CTSH (CAN) Basket 2
(b)CTH, withexception (JPN)(EC)(EGY)
(c)CTH (KOR) (CH) (HK) (NZ)
(d)CC(US) (MEX)
1702.20 -Maple sugar andmaple syrup (a)CTSH (CAN) Basket 2
(b)CTH, withexception (JPN) (EC)
(EGY)
(c)CTH (KOR) (CH) (HK) (NZ)
(d)CC(US) (MEX)G/RO/W/13/Rev.3
Page104A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
1702.30 -Glucose andglucose syrup, not
containing fructose orcontaining inthe
drystate lessthan20%byweight of
fructose(a)Change tothissubheading from any
other subheading, except from subheadings
1702.40 through 1702.60 (CAN)(EGY)Basket 2
(b)CTH, except thefollowing :(JPN)(EC)
(c)CTH (KOR) (CH) (HK)(NZ)
(d)CC(US) (MEX)
1702.40 -Glucose andglucose syrup, containing
inthedrystate atleast 20%butlessthan
50_% byweight offructose(a)Change tothissubheading from any
other subheading, except from subheadings
1702.30, 1702.50 and1702.60
(CAN)(EGY)Basket 2
(b)CTH, except thefollowing :(JPN)
(EC)
(c)CTH (KOR) (CH) (HK)(NZ)
(d)CC(US) (MEX)
1702.50 -Chemically purefructose (a)Change tothissubheading from any
other subheading, except from subheadings
1702.30, 1702.40 and1702.60
(CAN)(EGY)Basket 2
(b)CTSH (HK) (JPN)(EC) Obtaining invert sugar andfructose etc.chemically
from other sugars ofheading 17.02 issufficient for
substantial transformation (HK)
(c)CTH (KOR) (CH)(NZ)
(d)CC(US) (MEX)
1702.60 -Other fructose andfructose syrup,
containing inthedrystate more than
50%byweight offructose(a)Change tothissubheading from any
other subheading, except from subheadings
1702.30 through 1702.50 (CAN)(EGY)Basket 2G/RO/W/13/Rev.3
Page105A B C D
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numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)CTSH (HK) Obtaining invert sugar andfructose etc.chemically
from other sugars ofheading 17.02 issufficient for
substantial transformation (HK)
(c)CTH (KOR) (CH)(NZ)
(d)CC(US) (MEX)
(e)CTH, withexception (JPN)(EC)
1702.90 -Other, including invert sugar (a) Change toinvert sugar insolid or
syrup form ortoother sugar syrups of
subheading
1702.90 from anyother subheading, except
from subheadings 1701.91 or1701.99; or
Change toother goods ofsubheading
1702.90 from anyother subheading
(CAN)Basket 2
(b)CTSH (HK) Obtaining invert sugar andfructose etc.chemically
from other sugars ofheading 17.02 issufficient for
substantial transformation (HK)
(c)CTH (CH)(EGY)(NZ)
(d)CC(MEX)
(e)WO(KOR) Simple processing alone cannot beconsidered asa
substantial transformation duetotheinsignificant
change incommercial value (KOR)
(f)CTH, withexception (JPN)(EC)
(g)CC,withexception (US)G/RO/W/13/Rev.3
Page106A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
ex1702.90 Invert sugar (US) Change tothissplitsubheading from
heading 17.01 (US)Basket 2
Theproduction ofinvert sugar from cane orbeet
sugar involves asubstantial transformation (US)
17.03 Molasses resulting from theextraction
orrefining ofsugar.(a)CTH (CH) (HK) (JPN) (KOR) (CAN)
(EC) (MEX) (EGY)Basket 2
(b)CC(US)
17.04 Sugar confectionery (including white
chocolate), notcontaining cocoa.Change tothisheading from anyother
headingBasket 1G/RO/W/13/Rev.3
Page107ANNEX C/2
SECTION IVOFTHE HARMONIZED SYSTEM
(Chapters 18-24)
Prepared foodstuffs; beverages, spirits andvinegar;
tobacco andmanufactured tobacco substitutes
Section Notes :G/RO/W/13/Rev.3
Page108CHAPTER 18
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 18 Cocoa andcocoa preparations (a)CTH, except thefollowing
(JPN)(CH)(EC)(HK)(KOR)(NZ)
(b)CC, except thefollowing :(US)(EGY) Under thegeneral rule, processes thatresult ina
change tothisChapter from another Chapter
(processing thecocoa plant toanintermediate or
finished product) confer origin. Theproposed
supplemental rules generally confer origin based on
changes inclassification attheheading level resulting
from theproduction ofcocoa butter, cocoa powder,
andcocoa confectionery andmany oftheir intermediate
products.
However, thesupplemental rules alsopreclude origin
based ontheproduction ofcocoa powder from cocoa
cake (partly orfully defatted cocoa paste), and
products obtained bymerely mixing sugar orother
sweeteners withcocoa powder (US)
18.01 Cocoa beans, whole orbroken, rawor
roasted.Thecountry oforigin ofthegoods shall be
thecountry inwhich thecocoa beans of
thisheading areobtained intheir natural or
unprocessed stateBasket 110
10Terminology stillbeing examinedG/RO/W/13/Rev.3
Page109A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
18.02 Cocoa shells, husks, skins andother
cocoa waste.Theorigin ofthegoods shall bethecountry
inwhich cocoa shells andother cocoa
waste ofthisheading arederived from
manufacturing orprocessing operations or
from consumptionBasket 211
18.03 Cocoa paste, whether ornotdefatted. (a)WO (COL)(BRA) (NZ) Basket 2
(b)CTH, except from heading 18.01,
18.02 or18.05 (EC) (CZ)
(c)CTH (CAN) (CH) (HK) (JPN) (KOR)
(MAL) (EGY)
(d)CC (US)(MEX)
(e)Goods ofthisheading thatarenot
wholly theproduct ofonecountry shall be
deemed tooriginate inthelastcountry
where oneofthefollowing occurs :
(i)Non-originating materials undergo a
change ofclassification tosubheadings of
thisheading from anyother subheading; orThisproposal recognizes, withrespect tothe
subheadings ofthisheading, thatsubstantial
transformation ofgoods classified inthisheading may
result from deliberate blending without aconsequential
change inclassification.
Thisrulepermits origin tobeconferred incases where
goods aredeliberately blended toconform tospecific
formulations. Theblending process substantially
transforms theinputs togoods withnewessential
character interms oftaste, purity andend-use (SG)
(ii)Thegoods have been obtained by
blending toconform tospecific formulation
withorwithout theapplication ofheator
force; or
11Thechoice ofthisbasket stems from thefactthattheUSreserves itsposition forfurther examination ofaCCruleG/RO/W/13/Rev.3
Page110A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(iii)The CIFvalue ofthenon-originating
materials imported andused inthe
production does notexceed 75% ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
Foreign content =
CIFvalue ofnon-originating rawmaterials
x100% <75%
Ex-factory price
where :Ex-factory price =Total materials
cost+Direct labour costs +Overheads
costs +Profits (SG).
18.04 Cocoa butter, fatandoil. (a)CTH (CAN)(CH)(HK)(JPN)(KOR)(US)
(EGY) (NZ) (COL)Basket 2
Production ofcocoa butter, fatandoilinvolves a
substantial transformation (US)
(b)CTH, except from subheading 1803.20
(MEX)
(c)CTH orsupplementary criteria (SG) Seeproposal bySGforheading 18.03
(d)CTH, except thefollowing :(EC) (CZ)
ex18.04 Cocoa butter (EC). CTH, except from heading 18.03 (EC)
(CZ)Basket 2
-The production ofcocoa butter from cocoa paste of
heading 18.03 cannot beconsidered asasubstantial
transformation
-Cocoa fatandoil(heading 18.04) areobtained from
materials ofheadings 18.01 and18.02 (EC)
18.05 Cocoa powder, notcontaining added
sugar orother sweetening matter.(a)CTH (CAN)(CH)(HK)(JPN)(KOR) (NZ)
(EGY) (COL)Basket 2G/RO/W/13/Rev.3
Page111A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTH, except from heading 18.03 (EC)
(CZ)Theproduction ofcocoa powder from cocoa paste of
heading 18.03 cannot beconsidered asasubstantial
transformation (EC)
(c)CTH, except from subheading 1803.20
(MEX) (US)Production ofunsweetened cocoa powder (except from
wholly orpartly defatted cocoa paste) involves a
substantial transformation notcovered bythegeneral
Chapter rule(US)
(d)CTH orsupplementary criteria (SG) Seeproposal bySGforheading 18.03
18.06 Chocolate andother food preparations
containing cocoa.Decisions asspecified forthesubheadings
1806.10 -Cocoa powder, containing added sugar or
other sweetening matter(a)CTH, except from heading 18.05 (CAN)
(HK)(MEX) (EGY) (COL) (NZ) (CH)Basket 2
Onemust consider themixing ofcocoa andthe
addition ofsugar orother sweetening matter (CH).
Addition ofsugar orother sweetening matter to
products ofheading 18.05 isnotsufficient for
substantial transformation (HK)
(b)CTH (JPN) Theproduction offinished products from chocolate
materials, etc.isdeemed tobeasubstantial
transformation (JPN)
(c)CTH, except from headings 18.03 and
18.05 (EC) (KOR) (CZ)Theproduction ofcocoa powder containing added
sugar orother sweetening matter from materials of
headings 18.03 and18.05 cannot beconsidered asa
substantial transformation (EC)
(d)CTH, except from theheadings of
Chapter 17andheading 18.05 (US)With theexception ofprocesses thatmerely addsugar
tounsweetened cocoa powder, theproduction of
sweetened cocoa powder involves asubstantial
transformation (US)G/RO/W/13/Rev.3
Page112A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
1806.20 -Other preparations inblocks, slabs or
barsweighing more than2kgorin
liquid, paste, powder, granular orother
bulkform incontainers orimmediate
packings, ofacontent exceeding 2kg(a)CTSH (CAN) (HK) (JPN) (EGY) Basket 2
(b)CTH (COL)(EC)(CH)(MEX)(KOR)
(NZ)
(c)CC, except thefollowing :(US) Theproduction ofsolid bulkcocoa preparations
involves asubstantial transformation (US)
ex1806.20 Cocoa preparations (other thansweetened
cocoa powder) inliquid, paste, powder or
granular form, incontainers orimmediate
packings ofacontent exceeding 2kg(US)Change tothissplitsubheading from any
other heading, except from Chapter 17or
from heading 18.05 (US)Basket 2
With theexception ofprocesses thatmerely addsugar
totheunsweetened cocoa powder, theproduction of
bulkliquid, paste, granulated orpowdered cocoa
preparations involves asubstantial transformation (US)
-Other, inblocks, slabs orbars:
1806.31 --Filled (a)CTSH (CAN)(HK)(JPN) (EGY) (NZ) Basket 2
Japan 'sproposal regarding change from subheading
1806.20 tosubheadings 1806.31 through 1806.90 asa
substantial transformation means thatthere arecases in
which abulkform ofchocolate ofsubheading 1806.20
issubject totheprocesses ofmelting, improving its
taste byadding cocoa butter, etc.andputting upin
forms andpackaging forretail saleandthatthegoods
obtained have agreatly different shape, taste, weight
andusefrom theoriginal goods andtherefore itis
deemed tobeasubstantial transformation (JPN)G/RO/W/13/Rev.3
Page113A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTH (COL) (EC) (CH) (KOR) (US)
(MEX) (CZ)Production ofthese food preparations containing cocoa
(including confectionery) involves asubstantial
transformation (US)
1806.32 --Not filled (a)CTSH (CAN) (HK) (JPN) (EGY) Basket 2
(b)CTH (COL) (EC) (CH) (KOR) (US)
(NZ) (MEX) (CZ)Seecomments byJPNandUSforsubheading 1806.31
1806.90 -Other (a)CTSH (CAN) (HK) (JPN) (EGY) (NZ) Basket 2
(b)CTH (EC) (CH) (COL) (KOR) (US)
(MEX) (CZ)Seecomments byJPNandUSforsubheading 1806.31G/RO/W/13/Rev.3
Page114CHAPTER 19
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 19 Preparations ofcereals, flour, starch or
milk; pastrycooks 'products(a)CTH (EC) (CH) (KOR) (NZ) (CZ) Decisions asspecified fortheheadings
(b)CTH, except thefollowing :(JPN) (HK)
(MEX) (US) (EGY) (NOR)Under thegeneral Chapter rule, achange toaheading
ofthisChapter from anyother heading confers origin
because ofthesubstantial transformations involved in
producing finished preparations from rawor
intermediate goods. Thesupplemental rules recognize
thattheproduction ofinfant foods andmixes and
doughs forbaked goods from theintermediate goods of
heading 19.01 reflects substantial transformations not
covered bythegeneral rule. Similarly, theproduction
ofstuffed pasta (1902.20) from other products ofthis
Chapter involves asubstantial transformation not
covered bythegeneral rule, andasupplemental rule
provides fororigin inthecountry where such aprocess
takes place (US)G/RO/W/13/Rev.3
Page115A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(c)Goods oftheheadings ofthisChapter
thatarenotwholly theproduct ofone
country shall bedeemed tooriginate inthe
lastcountry where oneofthefollowing
occurs :
(i)Non-originating materials undergo a
change ofclassification tosubheadings of
theheadings ofthisChapter from anyother
subheading; orThisproposal recognizes, withrespect totheheadings
ofthisChapter andsubheadings ofthese headings, that
substantial transformation ofgoods classified inthose
headings mayresult through deliberate blending
without aconsequential change inclassification. This
rulepermits origin tobeconferred incases where
goods aredeliberately blended toconform tospecific
formulations. Theblending process substantially
transforms theinputs togoods withnewessential
character interms oftaste, purity andend-use (SG)
(ii)Thegoods have been obtained by
blending toconform tospecific formulation
withorwithout theapplication ofheator
force; or
(iii)TheCIFvalue ofthenon-originating
materials imported andused inthe
production does notexceed 75% ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
Foreign content =
CIFvalue ofnon-originating rawmaterials
x100% <75%
Ex-factory price
where :Ex-factory price =Total materials
cost+Direct labour costs +Overheads
costs +Profits (SG).G/RO/W/13/Rev.3
Page116A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
19.01 Malt extract; food preparations of
flour, meal, starch ormalt extract, not
containing cocoa orcontaining lessthan
40_% byweight ofcocoa calculated on
atotally defatted basis, notelsewhere
specified orincluded; food preparations
ofgoods ofheadings Nos. 04.01 to
04.04, notcontaining cocoa or
containing lessthan 5_% byweight of
cocoa calculated onatotally defatted
basis, notelsewhere specified or
included.Decisions asspecified forthesubheadings
1901.10 -Preparations forinfant use,putupfor
retail sale(a)CTSH (CAN)(US)(MEX) (EGY) Basket 2
Production ofthefood preparations ofthissubheading
involves asubstantial transformation (US)
(b)CTSH, except when thechange results
onlyfrom putting upforretail sale(JPN)
(c)CTH (EC) (CH) (HK) (KOR) (NZ) (CZ)
(NOR)
(d)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
1901.20 -Mixes anddoughs forthepreparation of
bakers 'wares ofheading No.19.05(a)CTSH (CAN) (JPN) (US) (MEX) (HK)
(EGY)Basket 2
Preparation ofproducts ofthissubheading from
products ofsubheading 1901.90 isconsidered tobe
substantial transformation (HK)
(b)CTH (EC) (CH) (KOR) (NZ) (CZ)
(NOR)Production ofthefood preparations ofthissubheading
involves asubstantial transformation (US)G/RO/W/13/Rev.3
Page117A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Thepreparation tothissubheading from subheading
1901.90 isdeemed tobeasubstantial transformation
(JPN)
(c)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
1901.90 -Other (a)CTH (CAN) (EC) (CH) (JPN) (MEX)
(US) (KOR) (EGY) (NZ) (HK) (CZ)
(NOR)Basket 2
(b)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
19.02 Pasta, whether ornotcooked orstuffed
(with meat orother substances) or
otherwise prepared, such asspaghetti,
macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether
ornotprepared.Decisions asspecified forthesubheadings
-Uncooked pasta, notstuffed orotherwise
prepared:
1902.11 --Containing eggs Change ofheading Basket 1
[orsupplementary criteria (SG)] Basket 2fortextinsquare brackets
Seeproposal bySGfortheChapter rule
1902.19 --Other Change ofheading Basket 1
[orsupplementary criteria (SG)] Basket 2fortextinsquare brackets
Seeproposal bySGfortheChapter rule
1902.20 -Stuffed pasta, whether ornotcooked or
otherwise prepared(a)CTSH (JPN) (HK) (US) (MEX) (EGY)
(CH) (SG)Basket 2
Change ofsubheading bystuffing isdeemed tobea
substantial transformation (JPN)(HK).(EGY)G/RO/W/13/Rev.3
Page118A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTH (EC) (KOR) (NZ) (CAN) (CZ)
(NOR)Production ofthefood preparations ofthissubheading
involves asubstantial transformation (US)
1902.30 -Other pasta Change ofheading Basket 1
[orsupplementary criteria (SG)] Basket 2fortextinsquare brackets
1902.40 -Couscous Change ofheading Basket 1
[orsupplementary criteria (SG)] Basket 2fortextinsquare brackets
[orsupplementary criteria (SG)]
19.03 Tapioca andsubstitutes therefor
prepared from starch, intheform of
flakes, grains, pearls, siftings orin
similar formsChange ofheading
[orsupplementary criteria (SG)]Basket 1
Basket 2fortextinsquare brackets
19.04 Prepared foods obtained bytheswelling
orroasting ofcereals orcereal products
(forexample, corn flakes); cereals,
other than maize (corn), ingrain form
orintheform offlakes orother
worked grains (except flour andmeal),
pre-cooked, orotherwise prepared, not
elsewhere specified orincluded.Change ofheading
[orsupplementary criteria (SG)]Basket 1
Basket 2fortextinsquare brackets
19.05 Bread, pastry, cakes, biscuits andother
bakers 'wares, whether ornot
containing cocoa; communion wafers,
empty cachets ofakind suitable for
pharmaceutical use,sealing wafers; rice
paper andsimilar products.Decisions asspecified forthesubheadingsG/RO/W/13/Rev.3
Page119A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
1905.10 -Crispbread (a)CTH (CAN) (EC) (CH) (HK) (JPN)
(US) (KOR) (MEX) (NZ) (EGY) (CZ)
(NOR)Basket 2
(b)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
1905.20 -Gingerbread andthelike (a)CTH (CAN) (EC) (CH) (HK) (JPN)
(US) (KOR) (MEX) (NZ) (EGY) (CZ)
(NOR)Basket 2
(b)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
1905.30 -Sweet biscuits; waffles andwafers (a)CTH (CAN) (EC) (CH) (HK) (JPN)
(US) (KOR) (MEX) (NZ) (EGY) (CZ)
(NOR)Basket 2
(b)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
1905.40 -Rusks, toasted bread andsimilar toasted
products(a)CTH (CAN) (EC) (CH) (HK) (JPN)
(US) (KOR) (MEX) (NZ) (EGY) (CZ)
(NOR)Basket 2
(b)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
1905.90 -Other (a)CTH (CAN) (EC) (CH) (HK) (JPN)
(US) (KOR) (MEX) (NZ) (EGY) (CZ)Basket 2
(b)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
(c)CTH withexception (NOR)
ex1905.90 -Prepared pizzas (NOR) CTSHS (NOR) Basket 2
Themanufacture ofprepared pizzas from apizza-base
isconsidered tobeasubstantial transformation (NOR)G/RO/W/13/Rev.3
Page120CHAPTER 20
Chapter Notes :
A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 20 Preparations ofvegetables, fruit, nuts
orother parts ofplants(a)CC(JPN) Decisions asspecified forthesubheadings
(b)CTH, except thefollowing :(EC) (CH)
(HK) (NZ) (CZ)Minimal process issues arise (e.g. Chapter 20)The
inclusion ofcooking inthemanufacturing process
should certainly beorigin-conferring. There isaclear
distinction between “minimal processes ”,such as
mere preserving, andextended processing such as
prolonged cooking (e.g. aswithfruitcanning). Ade
minimis rule/ad valorem criteria maybenecessary
when, forexample, afrozen product isincorporated
intoacombination pack. Thefreezing/drying
situation should alsobeconsidered forliketreatment.
Some comments onfreezing :
Theinvestment andtechnology required forthe
commercial production offrozen products is
significant. Itistheinvestment intechnology/capital
equipment which allows afood tobefrozen (having
already inmany cases been partially cooked by
blanching) andretain thecharacteristics ofafresh
food. (NZ)G/RO/W/13/Rev.3
Page121A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
(c)CC,except thefollowing :(US) (KOR)
(EGY)Under thegeneral Chapter rule, origin isconferred
when those goods have undergone processing
sufficient toresult inachange ofclassification atthe
Chapter level.
Thesupplemental rulerecognizes thatmerely
blanching orroasting nutsorother seeds does not
result insubstantial transformation andconsequently is
notorigin-conferring (US)
(d)CC,except achange resulting solely
from freezing (PHI)
20.01 Vegetables, fruit, nutsandother edible
parts ofplants, prepared orpreserved
byvinegar oracetic acid(a)CC (JPN) (US) (MEX) (EC) (CH) (HK)
(NZ) (EGY) (CZ)Basket 2
(b)CC, except from Chapters 7and8
(KOR) (MOR)
20.02 Tomatoes prepared orpreserved
otherwise than byvinegar oracetic acid(a)CC (JPN) (US) (MEX) (EC) (HK)
(CAN) (EGY) (CZ)Basket 2
(b)CC, except from Chapter 7(KOR)
(c)CCorCTSHS forpowdered tomato of
splitsubheading ex2002.90 (NZ) (CH)Themanufacture ofpowdered tomato (2002.90) from
tomato concentrate (2002.90) hastobetaken into
account (CH)G/RO/W/13/Rev.3
Page122A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
(d)Goods ofthisheading thatarenot
wholly theproduct ofonecountry shall be
deemed tooriginate inthelastcountry
where oneofthefollowing occurs :
(i)Non-originating materials undergo a
change ofclassification tosubheadings of
thisheading from anyother subheading; orThisproposal recognizes, withrespect tothe
subheadings ofthisheading, thatsubstantial
transformation ofgoods classified inthisheading may
result through deliberate blending without a
consequential change inclassification. Thisrule
permits origin tobeconferred incases where goods
aredeliberately blended toconform tospecific
formulations. Theblending process substantially
transforms theinputs togoods withnewessential
character interms oftaste, purity andend-use (SG)
(ii)Thegoods have been obtained by
blending toconform tospecific formulation
withorwithout theapplication ofheator
force; or
(iii)TheCIFvalue ofthenon-originating
materials imported andused inthe
production does notexceed 75% ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
Foreign content =
CIFvalue ofnon-originating rawmaterials
x100% <75%
Ex-factory price
where :Ex-factory price =Total materials
cost+Direct labour costs +Overheads
costs +Profits (SG).
2002.10 -Tomatoes, whole orinpieces Decisions asspecified fortheheading
2002.90 -Other Decisions asspecified fortheheadingG/RO/W/13/Rev.3
Page123A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
20.03 Mushrooms andtruffles, prepared or
preserved otherwise than byvinegar or
acetic acid.Change from anyother Chapter
[except from Chapter 7(KOR)]Basket 1
Basket 2fortextinsquare brackets
20.04 Other vegetables prepared orpreserved
otherwise than byvinegar oracetic
acid, frozen, other than products of
heading No.20.06Change from anyother Chapter Basket 1
Thechange-from-any-other-Chapter rulewillbe
re-examined ifitturns outtohave effects different
from thechange-of-heading rule
20.05 Other vegetables prepared orpreserved
otherwise than byvinegar oracetic
acid, notfrozen, other than products of
heading No.20.06 .Change from anyother Chapter [orchange
ofsplitsubheading forpowdered vegetables
ofsubheading 2005.90 (CH)]Basket 1
Basket 2fortextinsquare brackets
Thechange-from-any-other-Chapter rulewillbe
re-examined ifitturns outtohave effects different
from thechange-of-heading rule
2005.10 -Homogenised vegetables Decisions asspecified fortheheading
2005.20 -Potatoes
2005.40 -Peas (Pisum sativum )
2005.51 --Beans, shelled
2005.59 --Other
2005.60 -Asparagus
2005.70 -Olives
2005.80 -Sweet corn(Zeamays var.saccharata)
2005.90 -Other vegetables andmixtures of
vegetablesG/RO/W/13/Rev.3
Page124A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
20.06 Vegetables, fruit, nuts, fruit-peel and
other parts ofplants, preserved by
sugar (drained, glacé orcrystallised).Change from anyother Chapter Basket 1
Thechange-from-any-other-Chapter rulewillbe
re-examined ifitturns outtohave effects different
from thechange-of-heading rule
20.07 Jams, fruit jellies, marmalades, fruit or
nutpurée andfruit ornutpastes, being
cooked preparations, whether ornot
containing added sugar orother
sweetening matter.Change from anyother Chapter [orchange
ofsubheading orsupplementary criteria
(SG)]Basket 1
Basket 2fortextinsquare brackets
20.08 Fruit, nuts andother edible parts of
plants, otherwise prepared or
preserved, whether ornotcontaining
added sugar orother sweetening matter
orspirit, notelsewhere specified or
included.Decisions asspecified forthesubheadings
-Nuts, ground-nuts andother seeds,
whether
ornotmixed together:
2008.11 --Ground-nuts Decisions asspecified forthesplitsubheadings
ex2008.11 --Peanut butter (HK) (a)CC (CAN) (JPN) (KOR) (EGY) (MEX)
(US) (NZ) (CH)Basket 2
(b)CTSHS (HK)
(c)CTH (EC) (CZ)
ex2008.11 --Roasted ground-nuts (a)CC (CAN) (JPN) (KOR) (EGY) (MEX)
(CH) (NZ) (HK)Basket 2
(b)CTSHS andsupplementary criteria (EC)
(CZ)G/RO/W/13/Rev.3
Page125A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex2008.11 --Blanched orroasted ground-nuts (US) CC,except from Chapters 8and12(US) Basket 2
Blanching orroasting does notinclude asubstantial
transformation (US)
ex2008.11 --Other (a)CC Basket 2
(b)CC, provided thatthechange does not
result solely from blanching ofground-nuts
(MEX)
(c)The country oforigin ofthegoods shall
bethecountry inwhich theground-nuts of
thissplitsubheading areobtained intheir
natural orunprocessed state (EC) (CZ)
2008.19 --Other, including mixtures (a)CC Basket 2
(b)CC, provided thatthechange does not
result solely from blanching ofground-nuts
(MEX)
(c)CC, except from Chapters 8and12for
splitsubheading ex2008.19 (US)
ex2008.19 Nuts (other thanground nuts) andseeds
andmixtures thereof, notelsewhere
specified orincluded, blanched orroasted,
whether ornotshelled butnotfurther
prepared (US)CC,except from theheadings ofChapter 8
or12(US)Basket 2
Blanching orroasting does notinvolve asubstantial
transformation (US)G/RO/W/13/Rev.3
Page126A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
2008.20
2008.30
2008.40
2008.50
2008.60
2008.70
2008.80
2008.91
2008.92
2008.99-Pineapples
-Citrus fruit
-Pears
-Apricots
-Cherries
-Peaches
-Strawberries
--Other, including mixtures other than
those ofsubheading N2008.19 :
--Palm hearts
--Mixtures
--Other(a)CC(HK) (NZ) (JPN) (US) (MEX)
(CAN)Basket 2
(b)CC,except from Chapter 8(EC)
(KOR) (EGY) (CZ)
(c)CCorCTSHS forpowders offruitof
subheadings 2008.20 through 2008.99 (CH)
20.09 Fruit juices (including grape must) and
vegetable juices, unfermented andnot
containing added spirit, whether ornot
containing added sugar orother
sweetening matter.Decisions asspecified forthesubheadingsG/RO/W/13/Rev.3
Page127A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
2009.11
2009.19
2009.20
2009.30
2009.40
2009.50
2009.60
2009.70
2009.80-Orange juice :
--Frozen
--Other
-Grapefruit juice
-Juice ofanyother single citrus fruit
-Pineapple juice
-Tomato juice
-Grape juice (including grape must)
-Apple juice
-Juice ofanyother single fruitor
vegetable(a)CC; orchange toreconstituted juices in
retail packets ofsubheadings 2009.11
through 2009.80, from concentrates of
subheadings 2009.11 through 2009.80,
provided thechange involves adding oiland
essence, blending andsterilizing (CAN)Basket 2
(b)CTH; orchange toreconstituted juices
ofthese subheadings from concentrates of
thesame subheadings (HK) (NZ) (SG)Forreconstituted juices, substantial transformation
occurs byadding essence andother ingredients to
concentrates, followed byblending andsterilizing
(HK)
(c)CTH (EC) (KOR) (EGY) (CZ)
(d)CC(JPN) (MEX) (US)
(e)CTSH orCTSHS forpowders of
subheadings 2009.11 through 2009.80 (CH)G/RO/W/13/Rev.3
Page128A B C D
HSCode Description ofgoods Origin criteria Remarks orjustification oftheprevious columns
2009.90 -Mixtures ofjuices (a)CCorCTSH, provided thatasingle
foreign juice ingredient, orjuice ingredients
from asingle foreign country, constitute in
single strength form nomore than60per
centbyvolume ofthegood (CAN)(MEX)Basket 2
(b)CTH (EC) (KOR) (EGY) (NZ) (CZ)
(c)CC(JPN) (US)
(d)CTSH orsupplementary criteria (SG) Seeproposal bySGforheading 20.02
(e)CTSH orchange toreconstituted juices
ofthissubheading from concentrates ofthe
same subheading (HK)Forreconstituted juices, substantial transformation
occurs byadding essence andother ingredients to
concentrates, followed byblending andsterilizing
(HK)
(f)CTSH orCTSHS forpowders of
subheading 2003.90 (CH)G/RO/W/13/Rev.3
Page129CHAPTER 21
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 21 Miscellaneous edible preparations (a)CTH, except thefollowing :(JPN) (CH)
(EC) (HK) (KOR) (EGY) (CZ)Decisions asspecified fortheheadings
(b)CTSH, except thefollowing :(US) Under thegeneral Chapter rule, origin isconferred
onprocesses thatresult inchange ofclassification at
thesubheading level, inrecognition ofthefactthat
each subheading intheChapter covers adifferent
kindofproduct withunique production factors, and
thatchanges atthesubheading level involve
substantial transformation.
Thesupplemental rules recognize (i)thatthe
production ofprepared mustard from theingredients
thatareclassified inthesame subheading involves
substantial transformation; (ii)thatsupplementary
criteria (tobedeveloped) areneeded withrespect to
origin-conferring changes from sugar-containing
goods ofChapter 17tofood preparations of
subheading 2106.90; and(iii)thatmerely adding
calcium orother minerals orvitamins tothejuices of
heading 20.09 toproduce "fortified" preparations of
subheading 2106.90 isnotconsidered tobea
substantial transformation andtherefore notan
origin-conferring process (US)
(c)CTH (NZ)G/RO/W/13/Rev.3
Page130A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(d)Goods oftheheadings ofthisChapter
thatarenotwholly theproduct ofone
country shall bedeemed tooriginate inthe
lastcountry where oneofthefollowing
occurs :
(i)Non-originating materials undergo a
change ofclassification tosubheadings of
thisheading from anyother subheading; orThisproposal recognizes, withrespect totheheadings
ofthisChapter andsubheadings ofthese headings,
thatsubstantial transformation ofgoods classified in
those headings mayresult through deliberate blending
without aconsequential change inclassification. This
rulepermits origin tobeconferred incases where
goods aredeliberately blended toconform tospecific
formulations. Theblending process substantially
transforms theinputs togoods withnewessential
character interms oftaste, purity andend-use (SG)
(ii)Thegoods have been obtained by
blending toconform tospecific formulation
withorwithout theapplication ofheator
force; or
(iii)TheCIFvalue ofthenon-originating
materials imported andused inthe
production does notexceed 75% ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
Foreign content =
CIFvalue ofnon-originating rawmaterials
x100% <75%
Ex-factory price
where :Ex-factory price =Total materials
cost+Direct labour costs +Overheads
costs +Profits (SG).G/RO/W/13/Rev.3
Page131A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
21.01 Extracts, essences andconcentrates, of
coffee, teaormaté andpreparations
with abasis ofthese products orwith a
basis ofcoffee, teaormaté; roasted
chicory andother roasted coffee
substitutes, andextracts, essences and
concentrates thereof.Decisions asspecified forthesubheadings
Obtaining preparations withabasis ofextracts,
essences orconcentrates ofanother subheading is
sufficient forsubstantial transformation (HK)
-Extracts, essences andconcentrates, of
coffee, andpreparations withabasis of
these extracts, essences orconcentrates
or
withabasis ofcoffee :
2101.11 --Extracts, essences andconcentrates (a)CTH (EC) (CH) (JPN) (KOR) (NZ)
(NOR) (CZ)Basket 2
(b)CTH, except from heading 09.01 (COL)
(CHI) (GUA) (BRA) (CR)Proposal (b)relates solely toextracts, essences and
concentrates obtained from coffee ofheading 09.01
originating from asingle country
(c)CTSH (CAN) (HK) (US) (EGY) (PHI)
(d)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
(e)CC, except thefollowing :(MEX)
ex2101.11 Instant coffee, notflavoured (MEX) Change toinstant coffee, notflavoured,
from anyother Chapter, provided that
coffee ofChapter 9from other countries
does notconstitute more than30%by
weight oftheproduct (MEX)Basket 2
2101.12 --Preparations withabasis ofextracts,
essences orconcentrates orwithabasis
ofcoffee(a)CTH (EC) (CH) (JPN) (KOR) (NZ)
(COL) (GUA) (NOR) (CZ)Basket 2G/RO/W/13/Rev.3
Page132A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTSH (CAN) (HK) (US) (EGY)
(c)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
(d)CC, except thefollowing :(MEX)
2101.20 --Extracts, essences andconcentrates, of
teaormaté, andpreparations withabasis
ofthese extracts, essences orconcentrates
orwithabasis ofteaormaté(a)CTSH (CAN) (HK) (US) (EGY) Basket 2
(b)CTH, except from headings 09.02 and
09.03 (COL)
(c)CTH (EC) (CH) (JPN) (KOR) (NZ)
(MEX) (NOR) (GUA) (CZ)
(d)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
2101.30 -Roasted chicory andother roasted coffee
substitutes, andextracts, essences and
concentrates thereof(a)CTSH (CAN)(HK)(US) (EGY) Basket 2
(b)CTH (EC) (CH) (JPN) (KOR) (NZ)
(COL) (MEX) (GUA) (NOR) (CZ)
(c)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
21.02 Yeast (active orinactive); other
single-cell micro-organisms, dead (but
notincluding vaccines ofheading No.
30.02); prepared baking powders.Decisions asspecified forthesubheadings
2102.10 -Active yeasts Change from anyother heading Basket 1
2102.20 -Inactive yeasts; other single-cell
micro-organisms, dead(a)CTSH (CAN) (US) (HK) (SG) Basket 2G/RO/W/13/Rev.3
Page133A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTH (EC) (CH) (JPN) (KOR) (MEX)
(NZ) (COL) (EGY) (SEN) (CZ)
2102.30 -Prepared baking powders (a)CTH (EC) (CH) (COL) (JPN) (MEX)
(NZ) (CZ)Basket 2
(b)CTSH (CAN) (US) (EGY) (KOR) (HK)
(SG)
21.03 Sauces andpreparations therefor;
mixed condiments andmixed
seasonings; mustard flour andmeal
andprepared mustard.Decisions asspecified forthesubheadings
Thepreparation ofcertain sauces requires theuseof
products classified inthesubheadings ofheading
21.03, such assoya sauce (2103.10) (CH)
2103.10 -Soya sauce (a)CTH (EC) (HK) (COL) (JPN) (KOR)
(MEX) (NZ) (EGY) (CZ)Basket 2
(b)CTSH (CH) (US) (CAN) (NOR)
(c)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
2103.20 -Tomato ketchup andother tomato sauces (a)CTH (EC) (HK) (COL) (JPN) (KOR)
(NZ) (CZ) (EGY)Basket 2
(b)CTSH (CH) (US) (CAN) (NOR)
(c)CTH, except from subheading 2002.90
(MEX)
(d)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
2103.30 -Mustard flour andmeal andprepared
mustard(a)CTH (EC) (COL) (KOR) (NZ) (CZ) Basket 2
(b)CTSH (CH) (MEX) (CAN)
(c)CTH, except thefollowing :(HK) (JPN)
(EGY)G/RO/W/13/Rev.3
Page134A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(d)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
(e)CTSH, except thefollowing :(US)
(NOR)
ex2103.30 Prepared mustard (JPN) (HK) (US)
(EGY) (NOR)Change tothissplitsubheading from
mustard flour andmeal ofthesame
subheading (JPN) (HK) (US) (EGY) (NOR)Basket 2
Production ofprepared mustard involves asubstantial
transformation (US)
2103.90 -Other (a)CTSH, except when itresults from
simple mixing (JPN) (EGY)Basket 2
(b)CTH (EC) (HK) (NZ) (COL) (CZ)
(c)CTSH (US) (MEX) (CAN) (CH) (NOR)
(PHI) (KOR)
(d)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
21.04 Soups andbroths andpreparations
therefor; homogenised composite food
preparations.Decisions asspecified forthesubheadings
2104.10 -Soups andbroths andpreparations
therefor(a)CTSH (CAN) (JPN) (HK) (US) (EGY) Basket 2
(b)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
(c)CTH (EC) (CH) (COL) (KOR) (NZ)
(MEX) (CZ)
2104.20 -Homogenised composite food
preparations(a)CTSH, except when itresults onlyfrom
putting intocontainers forretail sale(JPN)
(US)Basket 2
Mixing orhomogenising ofsoup preparations, etc.is
deemed tobeasubstantial transformation (JPN)G/RO/W/13/Rev.3
Page135A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTSH (CAN) (HK) Homogenising ofsoup preparations isconsidered to
besubstantial transformation. Nevertheless, change
ofheading asaresult ofrepackaging forputting up
forretail saleisonlyaminimal process (HK)
(c)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
(d)CTH (EC) (CH) (COL) (KOR) (EGY)
(NZ) (MEX) (CZ)
21.05 Icecream andother edible ice,whether
ornotcontaining cocoa.Change from anyheading Basket 1
21.06 Food preparations notelsewhere
specified orincluded.Decisions asspecified forthesubheadings
2106.10 -Protein concentrates andtextured
protein substances(a)CTSH (JPN) (CAN) (HK) (US) (MEX)
(SG)Basket 2
(b)CTH (EC) (CH) (COL) (KOR) (NZ)
(EGY) (CZ)
2106.90 -Other (a)CTSH (JPN) (HK) Basket 2
(b)CTH (COL) (NZ)
(c)CTH, except thefollowing :(EC) (CH)
(KOR) (EGY) (CZ)
(d)CTSH, except thefollowing :(CAN)
(e)CTSH, withsupplementary criteria for
change from Chapter 17,except the
following :(US)
(f)Change tosubheading 2106.90 from any
other subheading, except from Chapters 4
and17,heading 20.09 andsubheadings
1901.90 and2202.90; orG/RO/W/13/Rev.3
Page136A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Change tosubheading 2106.90 from
Chapter_4 orsubheading 1901.90, provided
thattheproduct does notcontain more than
50%byweight ofmilk solids; or
Change tosubheading 2106.90 from
heading 20.09 orsubheading 2202.90,
provided thatthejuice from other countries
does notconstitute more than60% ofthe
product 'svolume (MEX)
(g)CTSH orsupplementary criteria (SG) Seeproposal bySGfortheChapter rule
ex2106.90 Sugar syrups, flavoured orcoloured (EC)
(EGY) (CZ) (CH)CTH, except from heading 17.02 (EC)
(EGY) (CZ) (CH)Basket 2
Themanufacture ofsugar syrups ofthisheading from
materials ofheading 17.02 cannot beconsidered asa
substantial transformation (EC) (EGY)
ex2106.90 Substances used inthepreparation of
beverages (MEX)Change toextracts, concentrates and
preparations ofatypeused inthe
preparation ofbeverages, irrespective of
their alcohol context, except from headings
22.03 through 22.09 (MEX)Basket 2
ex2106.90 Laver (KOR) CTH, except from heading 12.12 (KOR) Basket 2
ex12106.90 -Products containing over50% by
weight ofmilk solids (CAN)Change tosplitsubheading ex12106.90
from anyother subheading, except from
Chapter 4orsubheading 1901.90 (CAN)Basket 2
ex22106.90 -Concentrated juices, fortified with
minerals orvitamins (CAN)Change tosplitsubheading ex22106.90
from anyother subheading, except from
heading 20.09 (CAN)Basket 2G/RO/W/13/Rev.3
Page137A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex2106.90 Fruit andvegetable juices, fortified with
minerals orvitamins (US)Achange tothissplitsubheading from
heading 20.09 isdeemed nottoconfer
origin ifitistheresult ofmerely adding
minerals orvitamins (US)Basket 2
Achange from fruitorvegetable juices ofheading
20.09 topreparations ofsubheading 2106.90 merely
bytheaddition ofcalcium orother minerals or
vitamins does notinvolve asubstantial transformation
(US)G/RO/W/13/Rev.3
Page138CHAPTER 22
Chapter Notes
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 22 Beverages, spirits andvinegar CTH, except thefollowing :(JPN) (CH)
(EC) (HK) (KOR) (US) (NZ) (EGY) (CZ)Decisions asspecified forthesubheadings
Inprinciple, mixing isnotdeemed tobeasubstantial
transformation, other thaninthefollowing three
cases :
(a)Where themixing changes thecharacter of
products orgives theessential character toproducts;
(b)Where theknow-how ofmixing (e.g., percentage
ofconstituent materials, taste andflavour) is
indispensable; or
(c)Where themixing iscarried outthrough
complicated processes.
When theabove criteria areapplied, itmaybe
concluded thatblending ofwine andwhiskies is
regarded assubstantial transformation because itdoes
meet thecriteria (JPN)G/RO/W/13/Rev.3
Page139A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Under thegeneral Chapter rule, origin isconferred
when agood hasundergone achange ofheading,
including such changes within theChapter. Changes
ofheading, except asprovided forinthe
supplemental rules, reflect substantial transformation
oftheinputs orconstituent goods intotheproducts of
thisChapter.
Under thesupplemental rules, achange of
classification from waters ofheading 22.01 to
beverages ofsubheading 2202.10, merely bythe
addition ofaflavouring, isnotconsidered tobea
substantial transformation andtherefore isnot
origin-conferring. Inaddition, achange of
classification from goods ofChapter 4,headings
19.01 and20.09, orsubheading 2106.90 to
milk-based drinks ofsubheading 2202.90 does not
confer origin unless supplemental criteria (tobe
developed) aremet.
Asupplementary rulealsorecognizes thesubstantial
transformation thatoccurs inconverting grape must
intowine. Supplementary rules arealsoprovided to
recognize thesubstantial transformation involved in
producing thevarious spirituous preparations in
heading 22.08; however, these rules preclude origin
forthemere addition ofwater and/or alcohol to
beverage bases ofsubheading 2106.90 --processes
thatdonotresult inasubstantial transformation.G/RO/W/13/Rev.3
Page140A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Thesupplemental rules further address changes of
heading thatoccur between headings 22.07 and22.08
bymerely varying thealcoholic concentration of
neutral spirits, precluding origin forsuch operations.
Inthisconnection, aGeneral Rule covering "mere
dilution withwater" thatprecludes origin inallsuch
cases maybeconsidered andproposed inthefuture
(US)
Processing ofnon-originating grapes should not
confer origin. Ditto fortheblending of
non-originating andoriginating wine (NZ)
22.01 Waters, including natural orartificial
mineral waters andaerated waters, not
containing added sugar orother
sweetening matter norflavoured; ice
andsnow.Thecountry oforigin ofthegoods shall be
thecountry inwhich thewater, iceand
snow classified inthisheading areobtained
intheir natural stateBasket 1
22.02 Waters, including mineral waters and
aerated waters, containing added sugar
orother sweetening matter or
flavoured, andother non-alcoholic
beverages, notincluding fruit or
vegetable juices ofheading No.20.09.Decisions asspecified forthesubheadings
2202.10 -Waters, including mineral waters and
aerated waters, containing added sugar or
other sweetening matter orflavoured(a)CTH, except from heading 22.01 (JPN) Basket 2
Manufacturing from thegoods ofheading 22.01
cannot beconsidered substantial transformation
(JPN)
(b)CC (CAN) (MEX) (EGY)
(c)WO (EC) (BRA) (CZ) Thewholly-obtained condition applies onlytowaters
ofthisChapter (EC)G/RO/W/13/Rev.3
Page141A B C D
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numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(d)CTH (KOR) (NZ) (HK) (CH) (NOR)
(e)Goods ofthissubheading thatarenot
wholly theproduct ofonecountry shall be
deemed tooriginate inthelastcountry
where oneofthefollowing occurs :Thisproposal recognizes withrespect tothis
subheading, thatsubstantial transformation ofgoods
classified inthissubheading mayresult through
deliberate blending without aconsequential change in
classification. Thisrulepermits origin tobe
conferred incases where goods aredeliberately
blended toconform tospecific formulations. The
blending process substantially transforms theinputs
togoods withnewessential character interms of
taste, purity andend-use (SG)
(i)Non-originating materials undergo a
change ofclassification tothissubheading
from anyother subheading; or
(ii)Thegoods have been obtained by
blending toconform tospecific formulation
withorwithout theapplication ofheator
force; or
(iii)TheCIFvalue ofnon-originating
materials imported andused inthe
production does notexceed 75% ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
FC=CIF Value ofNORM x100% £75%
Ex-Factory price
FC=Foreign content
NORM :Non-originating rawmaterialsG/RO/W/13/Rev.3
Page142A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
where
Ex-factory price =Total materials cost+
Direct labour costs +Overheads costs +
Profits (SG)
(f)CTH, except thefollowing :(US)
ex2202.10 Waters, including mineral waters and
aerated waters, flavoured butnot
containing added sugar orother
sweetening matter (US)Achange tothissplitsubheading from
waters ofheading 22.01 isnotdeemed to
confer origin (US)Basket 2
Mere addition offlavouring towaters ofheading
22.01 does notinvolve asubstantial transformation
(US)
2202.90 -Other (a)CTH, except from Chapters 4,20and
21(EC) (CZ) (CH)Basket 2
Oneneeds toanalyse whether themixing isa
substantial transformation (CH)
(b)CTH (HK) (JPN) (KOR) (NZ)
(c)CC (MEX)
(d)CTH, withsupplementary criteria forthe
change from Chapter 4,heading 19.01 or
20.09 orsubheading 2106.90 (US)Supplementary criteria areneeded regarding
milk-based drinks (US)
(e)CTSH orsupplementary criteria (SG) Seeproposal bySGforsubheading 2202.10
(f)CTSH, except thefollowing :(CAN)
(EGY)
ex2202.90 Mixtures (EGY) Supplementary criteria (EGY) Basket 2
Onehastoanalyse whether themixing isa
substantial transformation (EGY)
ex12202.90 Products containing over50%byweight
ofmilk solids (CAN)Change tosplitsubheading ex12202.90
from anyother subheading, except from
Chapter 4orheading 19.01 (CAN).Basket 2G/RO/W/13/Rev.3
Page143A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex22202.90 Juices, fortified withminerals orvitamins
(CAN)Change tosplitsubheading ex22202.90
from anyother subheading, except from
heading 20.09 (CAN)Basket 2
22.03 Beer made from malt. Change from anyother heading Basket 1
22.04 Wine offresh grapes, including
fortified wines; grape must other than
thatofheading No.20.09.Decisions asspecified forthesubheadings
Blending ofwine from different varieties isa
long-established procedure inmany wine regions. Its
purpose isanimprovement infragrance andflavour
anditalsoprovides themeans ofmitigating yearly
variations inwine characteristics. Inparticular, the
production ofstandard-quality table wines islargely
dependent onblending. Furthermore, blending isnot
simple mixing, butahighly sophisticated process
based ontheskillandexperience oftheblender.
Therefore, blending ofwine isdeemed tobea
substantial transformation.
Finally, because thepercentage ofeach ingredient of
thesame brand wine isnotnecessarily fixed and
fluctuates witheach production, itislikely tooccur
that theorigin ofthesame brand ofblended wine
maydiffer from batch tobatch, andthiswould have
adetrimental effect onstable trade transactions and
would cause confusion about markings among
consumers (JPN)
ex22.04 Blended wine (CH) Supplementary criteria (CH) Basket 2
Onehastoanalyse whether theblending isa
substantial transformation (CH)G/RO/W/13/Rev.3
Page144A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
2204.10 -Sparkling wine (a)Change tosubheadings 2204.10 through
2204.21 from anysubheading outside that
group, provided thatingredients from
foreign countries constitute nomore than
25% byvolume ofthegood (CAN)Basket 2
(b)Change tosubheadings 2204.10 through
2204.29 from anyother subheading, except
when thechange results onlyfrom putting
intobottles orother containers forretail
sale(JPN).Blending ofwine isdeemed tobeasubstantial
transformation (JPN).
(c)CTSH (HK) (US) Preparation ofwines from grape must ofanother
subheading isconsidered tobesubstantial
transformation (HK)
Production ofwine from grape must involves a
substantial transformation (US)
(d)CTH, except from Chapter 8(EC) (NZ)
(CHI) (CZ)Thewholly-obtained condition onlyapplies tograpes
ofChapter 8(EC)
(e)CTH (CH) (KOR) (EGY)
(f)CTSH, except from subheading 2204.21
or2204.29 (MEX)
-Other wine; grape must with
fermentation prevented orarrested bythe
addition ofalcohol :
2204.21 --Incontainers holding 2lorless (a)Change tosubheadings 2204.10 through
2204.21 from anysubheading outside that
group, provided thatingredients from
foreign countries constitute nomore than
25% byvolume ofthegood (CAN)Basket 2G/RO/W/13/Rev.3
Page145A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)Change tosubheadings 2204.10 through
2204.29 from anyother subheading, except
when thechange results onlyfrom putting
intobottles orother containers forretail
sale(JPN)Blending ofwine isdeemed tobeasubstantial
transformation (JPN)
(c)CTSH (HK)
(d)CTH, except from Chapter 8(EC) (NZ)
(CHI) (CZ)Thewholly-obtained condition onlyapplies tograpes
ofChapter 8(EC)
(e)CTH (CH) (KOR) (EGY)
(f)CTH, except from subheadings 2204.10
and2204.29 (MEX)
(g)CTH, except thefollowing :(US)
ex1-2204.21 Wine (other thansparkling wine) in
containers holding 2lorless(US)CTSHS from splitsubheading ex2-2204.29
orsubheading 2204.30 (US)Basket 2
Production ofwine from grape must involves a
substantial transformation (US)
ex2-2204.21 Grape must withfermentation prevented
orarrested bytheaddition ofalcohol in
containers holding 2lorless(US)CTH (US) Basket 2
2204.29 --Other (a)CTSH (CAN) (HK) Basket 2
Preparation ofwines from grape must from another
subheading isconsidered asubstantial transformation
(HK)
(b)Change tosubheadings 2204.10 through
2204.29 from anyother subheading,
except when thechange results onlyfrom
putting intobottles orother containers for
retail sale(JPN)Blending ofwine isdeemed tobeasubstantial
transformation (JPN)G/RO/W/13/Rev.3
Page146A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(c)CTH, except from Chapter 8(EC) (NZ)
(CHI) (CZ)Thewholly-obtained condition onlyapplies tograpes
ofChapter 8(EC)
(d)CTH (CH) (KOR) (EGY)
(e)CTSH, except from subheading 2204.10
or2204.21 (MEX)
(f)CTH, except thefollowing :(US)
ex1-2204.29 Wine (other thansparkling wine) in
containers holding more than2l(US)CTSH from subheading 2204.30 (US) Basket 2
Production ofwine from grape must involves a
substantial transformation (US)
ex2-2204.29 Grape must withfermentation arrested or
prevented bytheaddition ofalcohol in
containers holding more than2l(US)CTH (US) Basket 2
2204.30 -Other grape must (a)CTH (CAN) (CH) (HK) (JPN) (KOR)
(MEX) (US) (EGY)Basket 2
(b)CTH, except from Chapter 8(EC) (NZ)
(CHI) (CZ)
22.05 Vermouth andother wine offresh
grapes flavoured with plants or
aromatic substances.Change from anyother heading Basket 1
22.06 Other fermented beverages (for
example, cider, perry, mead); mixtures
offermented beverages andmixtures of
fermented beverages andnon-alcoholic
beverages, notelsewhere specified or
included.Change from anyother heading Basket 1G/RO/W/13/Rev.3
Page147A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
22.07 Undenatured ethyl alcohol ofan
alcoholic strength byvolume of80%
volorhigher; ethyl alcohol andother
spirits, denatured, ofanystrength.(a)CTH (CAN)(KOR)(NZ) (EGY) Basket 2
(b)CTH; or
Change within thisheading bybothmixture
anddistillation ofthegoods ofthisheading
(JPN) (HK)There arecases inwhich goods ofanalcoholic
strength byvolume of80% volorhigher originating
indifferent countries aremixed, distilled andthen
diluted intothefinal product ofheading 22.08.
Dilution would notbeanorigin-conferring process
andtheother process does notundergo achange in
heading. However, thisprocess which consists of
notonlymixing, butalsodistillation, isdeemed tobe
asubstantial transformation (JPN)
(c)CTH, except from heading 22.08 (US)
(MEX) (EC) (CH) (CZ)Changes tothealcoholic strength byconcentration or
other process orbydenaturing ofthegoods of
heading 22.08 toproduce goods ofthisheading does
notinvolve asubstantial transformation (US)
22.08 Undenatured ethyl alcohol ofan
alcoholic strength byvolume ofless
than 80%vol;spirits, liqueurs and
other spirituous beverages.Decisions asspecified forthesubheadings orsplit
subheadings
Dilution ofethyl alcohol ofheading 22.07 isnota
substantial transformation (HK)
Analyse links withheading 22.07 (CH)G/RO/W/13/Rev.3
Page148A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Blended whiskies amount toapproximately 90%of
thefinished products distributed onthemarket. The
purpose ofblending istoenhance individual
characteristics such asflavour andtaste, andto
guarantee thequality ofeach brand ofwhisky and
maintain itsstable supply. Furthermore, blending is
notsimple mixing butinvolves ahighly sophisticated
process ofmixing alotofsingle malt andsingle
grain whiskies ofdifferent varieties, based onthe
skillandexperience oftheblender. Finally, because
thepercentage ofeach ingredient ofthesame brand
whisky isnotnecessarily fixed andfluctuates with
each production, itislikely tooccur thattheorigin
ofthesame brand ofblended whiskies maydiffer
from batch tobatch, andthiswould have a
detrimental effect onstable trade transactions and
would cause confusion about markings among
consumers (JPN)
2208.20 -Spirits obtained bydistilling grape wine
orgrape marc(a)CTH, except from heading 22.07 (CAN)
(KOR) (MEX) (NZ) (CH)Basket 2
Ademinimus of10% isessential inheading 22.08
toallow fortheuseofalcoholic baseproducts inthe
flavouring ofdistilled spirits (CAN)
(b)CTSH, except from heading 22.07
(HK)
(c)CTSH, orachange within the
subheading resulting from blending and
putting inbottles orother containers for
retail sale(JPN)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (JPN)G/RO/W/13/Rev.3
Page149A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(d)CTSH, except from subheading 2106.90
andheading 22.07 (US)Thepreparation ofspirits, liquors, cordials and
spirituous preparations involves asubstantial
transformation. However, themere addition of
water oralcohol toabeverage basedoes notinvolve
substantial transformation (US)
(e)CTH (EC) (NOR) (CZ)
(f)CTH, except changes resulting from
dilution inwater (EGY)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (EGY)
2208.30 -Whiskies (a)CTH, except from heading 22.07
(CAN) (KOR) (MEX) (NZ) (CH)Basket 2
Ademinimus of10% isessential inheading 22.08
toallow fortheuseofalcoholic baseproducts inthe
flavouring ofdistilled spirits (CAN)
(b)CTSH, except from heading 22.07
(HK)
(c)CTSH, orachange within the
subheading resulting from blending and
putting inbottles orother containers for
retail sale(JPN)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (JPN)
(d)CTSH, except from subheading 2106.90
andheading 22.07 (US)Thepreparation ofspirits, liquors, cordials and
spirituous preparations involves asubstantial
transformation. However, themere addition of
water oralcohol toabeverage basedoes notinvolve
substantial transformation (US)
(e)CTH (EC) (NOR) (CZ)
(f)CTH, except changes resulting from
dilution inwater (EGY)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (EGY)G/RO/W/13/Rev.3
Page150A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
2208.40 -Rum andtafia (a)CTH, except from heading 22.07
(CAN) (KOR) (MEX) (NZ) (CH)Basket 2
Ademinimus of10% isessential inheading 22.08
toallow fortheuseofalcoholic baseproducts inthe
flavouring ofdistilled spirits (CAN)
(b)CTSH, except from heading 22.07
(HK)
(c)CTSH, orachange within the
subheading resulting from blending and
putting inbottles orother containers for
retail sale(JPN)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (JPN)
(d)CTSH, except from subheading 2106.90
andheading 22.07 (US)Thepreparation ofspirits, liquors, cordials and
spirituous preparations involves asubstantial
transformation. However, themere addition of
water oralcohol toabeverage basedoes notinvolve
substantial transformation (US)
(e)CTH (EC) (NOR) (CZ)
(f)CTH, except changes resulting from
dilution inwater (EGY)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (EGY)
2208.50 -GinandGeneva (a)CTH, except from heading 22.07
(CAN) (KOR) (MEX) (NZ) (CH)Basket 2
Ademinimus of10% isessential inheading 22.08
toallow fortheuseofalcoholic baseproducts inthe
flavouring ofdistilled spirits (CAN)
(b)CTSH, except from heading 22.07
(HK)G/RO/W/13/Rev.3
Page151A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(c)CTSH orachange within thesubheading
resulting from blending andputting in
bottles orother containers forretail sale
(JPN)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (JPN)
(d)CTSH, except from subheading 2106.90
andheading 22.07 (US)Thepreparation ofspirits, liquors, cordials and
spirituous preparations involves asubstantial
transformation. However, themere addition of
water oralcohol toabeverage basedoes notinvolve
substantial transformation (US)
(e)CTH (EC) (NOR) (CZ)
(f)CTH, except changes resulting from
dilution inwater (EGY)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (EGY)
2208.60 -Vodka (a)CTH, except from heading 22.07
(CAN) (KOR) (MEX) (NZ) (CH)Basket 2
Ademinimus of10% isessential inheading 22.08
toallow fortheuseofalcoholic baseproducts inthe
flavouring ofdistilled spirits (CAN)
(b)CTSH, except from heading 22.07 (US)
(HK)Merely diluting theundenatured spirits ofheading
22.07 toproduce vodka does notinvolve a
substantial transformation (US)
(c)CTSH orachange within thesubheading
resulting from blending andputting in
bottles orother containers forretail sale
(JPN)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (JPN)
(d)CTH, (EC) (NOR) (CZ)
(e)CTH, except changes resulting from
dilution inwater (EGY)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (EGY)G/RO/W/13/Rev.3
Page152A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
2208.70 -Liqueurs andcordials (a)CTH, except from heading 22.07
(CAN) (KOR) (MEX) (NZ) (CH)Basket 2
Ademinimus of10% isessential inheading 22.08
toallow fortheuseofalcoholic baseproducts inthe
flavouring ofdistilled spirits (CAN)
(b)CTSH, except from heading 22.07
(HK)
(c)CTSH orachange within thesubheading
resulting from blending andputting in
bottles orother containers forretail sale
(JPN)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (JPN)
(d)CTSH, except from subheading 2106.90
andheading 22.07 (US)Merely diluting theundenatured spirits ofheading
22.07 toproduce vodka does notinvolve a
substantial transformation (US)
(e)CTH (EC) (NOR) (CZ)
(f)CTH, except changes resulting from
dilution inwater (EGY)Blending ofspirits orliqueurs isdeemed tobea
substantial transformation (EGY)
2208.90 -Other (a)CTSH, except from heading 22.07 (NZ)
(HK)Basket 2
(b)CTH, except from heading 22.07
(CAN) (MEX) (KOR) (EGY) (CH)Ademinimus of10%isessential inheading 22.08
toallow fortheuseofalcoholic baseproducts inthe
flavouring ofdistilled spirits (CAN).
(c)CTH, except thefollowing :(EC)
(NOR) (CZ)
(d)CTSH, except from heading 22.07 and
thefollowing :(US)
(e)CTSH (JPN)G/RO/W/13/Rev.3
Page153A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex2208.90 Undenatured ethyl alcohol ofanalcoholic
strength byvolume oflessthan80%vol
(EC) (CZ) (NOR)CTH, except from heading 22.07 (EC)
(CZ) (NOR)Basket 2
ex2208.90 Kirschwasser andratafia (US) Change tothissplitsubheading from any
other subheading, except from subheading
2106.90 (US)Basket 2
Thepreparation ofkirschwasser andratafia involves
asubstantial transformation. However, themere
addition ofwater oralcohol tothebeverage base
does notinvolve substantial transformation (US)
22.09 Vinegar andsubstitutes forvinegar
obtained from acetic acid.(a)CTH (CAN) (CH) (HK) (US) (MEX)
(KOR) (NZ) (EGY) (SEN)Basket 2
(b)CTH, except from subheading 2915.21
(JPN) (PHI) (CH)Change from acetic acidofsubheading 2915.21
cannot beconsidered assubstantial transformation
because itresults from asimple dilution (JPN)
(c)CTH, except from headings 11.07;
22.03; 22.04; 22.06; 22.07; 22.08; 29.15
(EC)G/RO/W/13/Rev.3
Page154CHAPTER 23
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 23 Residues andwaste from thefood
industries; prepared animal fodderDecisions asspecified fortheheadings
23.01 Flours, meals andpellets, ofmeat or
meat offal, offishorofcrustaceans,
molluscs orother aquatic invertebrates,
unfit forhuman consumption; greavesChange from anyother heading Basket 1
23.02 Bran, sharps andother residues,
whether ornotintheform ofpellets,
derived from thesifting, milling or
other working ofcereals orof
leguminous plantsChange from anyother heading Basket 1
23.03 Residues ofmanufacture andsimilar
residues, beet-pulp, bagasse andother
waste ofsugar manufacture, brewing
ordistilling dregs andwaste, whether
ornotintheform ofpelletsChange from anyother heading Basket 1
23.04 Oil-cakes andother solid residues,
whether ornotground orintheform
ofpellets, resulting from theextraction
ofsoyabean oilChange from anyother heading Basket 1G/RO/W/13/Rev.3
Page155A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
23.05 Oil-cake andother solid residues,
whether ornotground orintheform
ofpellets, resulting from theextraction
ofground-nut oilChange from anyother heading Basket 1
23.06 Oil-cake andother solid residues,
whetehr ornotground orontheform
ofpellets, resulting from theextraction
ofvegetable fatsoroils,other than
those ofheading
N23.04 or23.05Change from anyother heading Basket 1
23.07 Wine lees; argol Change from anyother heading Basket 1
23.08 Vegetable materials andvegetable
waste, vegetable residues and
by-products, whether ornotinthe
form ofpellets, ofakind used in
animal feeding, notelsewhere specified
orincluded.Change from anyother heading
CTH [orseeproposal forthesplitheading
(EC) (CZ)]Basket 1
Basket 2fortextinsquare brackets
ex23.08 Vegetable materials andvegetable waste,
vegetable residues (EC).Theorigin ofthegoods shall bethecountry
inwhich thewaste andscrap classified in
these headings arederived from the
manufacture orprocessing operations or
from consumption (EC) (CZ)Basket 2
23.09 Preparations ofakind used inanimal
feeding.Decisions asspecified forthesubheadings
2309.10 -Dog orcatfood, putupforretail sale Change from anyother heading Basket 1
2309.90 -Other (a)CTH (EC)(CH)(HK)(JPN)(KOR)(MEX )
(NZ) (CZ)Basket 2G/RO/W/13/Rev.3
Page156A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTH, orsupplementary criteria for
change from Chapter 4orheading 19.01
(US)Supplementary criteria areneeded foranimal feed
containing dairy products ofChapter 4orofheading
19.01 (US)
(c)CTSH (EGY)
(d)CTSH, except thefollowing :(CAN)
ex2309.90 Products containing over50%byweight
ofmilk solids (CAN)Change tosubheading ex2309.90 from any
other subheading, except from Chapter 4or
heading 19.01 (CAN).Basket 2G/RO/W/13/Rev.3
Page157CHAPTER 24
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 24 Tobacco andmanufactured tobacco
substitutesDecisions asspecified fortheheadings or
subheadings
24.01 Unmanufactured tobacco; tobacco
refuse.
2401.10 -Tobacco, notstemmed/stripped Thecountry oforigin ofthegoods shall be
thecountry inwhich thetobacco and
tobacco substitutes ofthissubheading are
obtained intheir natural orunprocessed
stateBasket 1
2401.20 -Tobacco, partly orwholly
stemmed/strippedThecountry oforigin ofthegoods shall be
thecountry inwhich thetobacco and
tobacco substitutes ofthissubheading are
obtained intheir natural orunprocessed
stateBasket 1
2401.30 Tobacco refuse (a)The country oforigin ofthegoods shall
bethecountry inwhich thetobacco refuse
ofthissubheading isderived from
manufacturing orprocessing operationsBasket 2
(b)The country oforigin ofthegoods shall
bethecountry inwhich thetobacco ofthis
subheading isobtained initsnatural or
unprocessed stateG/RO/W/13/Rev.3
Page158A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
24.02 Cigars, cheroots, cigarillos and
cigarettes, oftobacco oroftobacco
substitutes.Change from anyother heading Basket 1
24.03 Other manufactured tobacco and
manufactured tobacco substitutes;
"homogenised" or"reconstituted"
tobacco; tobacco extracts andessences.Change from anyother heading Basket 1G/RO/W/13/Rev.3
Page159SECTION VOFTHE HARMONIZED SYSTEM
(Chapters 25-27)
Mineral Products
Section Notes :G/RO/W/13/Rev.3
Page160CHAPTER 25
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
Chapter 25 Salt; Sulphur; Earths andStone;
Plastering Materials, Lime andCement[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading, except the
following: ]Decision: Basket 2.Throughout thisChapter references to
"Chapter Rule" aretothisprovisional textinsquare brackets in
column C.Itwasagreed thattheTechnical Committee would
re-examine thisprovisional textlater inPhase IIoftheWork
Programme.*TheECreserved theright tocome back tothe
EC'sproposal "wholly obtained goods, except thefollowing".
25.01 Salt(including table saltanddenatured
salt) andpure sodium chloride,
whether ornotinaqueous solution or
containing added anti-caking orfree-
flowing agents; seawater.[Chapter ruleapplies tothisheading,
except
ex25.01. ]Decision: Basket 2.
*(SG)proposed arulebased ontheprinciple ofachange oftariff classification atsubheading levelandagreed toprovide adetailed justification oftheirproposal foreachheading orsubheading
forwhich theywould propose thisrule.G/RO/W/13/Rev.3
Page161A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.01 Saltandpure sodium chloride (NaCl)
(CH)Supplementary criteria arenecessary. (CH) Purification (isolation) byphysical treatment; residuary NaCl from
anyprocess; addition ofiodides, phosphates (fornutrition);
chemical waste. (CH)
Decision: Basket 2.Forfurther study toascertain ifpurification
ofsaltcould confer origin. Theproponent (CH) willprovide Sec
withadditional information andjustification.
ex25.01 Pure sodium chloride (EC) Change tothissplitheading from any
other splitheading ofthisheading. (EC)Theproduction ofpure sodium chloride ofthissplitheading from
saltofthisheading canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifrefining of
saltcould confer origin. Theproponent (EC) willprovide Sec
withadditional information andjustification.
ex25.01 Refined salt(JPN) Change tothissplitheading from any
other splitheading ofthisheading. (JPN)Refining isdeemed tobeasubstantial transformation because this
transformation, which isgenerally carried outthrough theprocess
ofdissolution andrecrystallization, changes rawsaltsinto
products withadifferent sizeofgranule, crystallized form and
composition. (JPN)
Decision: Basket 2.Forfurther study toascertain ifrefining of
saltcould confer origin. Theproponent (JPN) willprovide Sec
withadditional information andjustification.
25.02 Unroasted ironpyrites [Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.3
Page162A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.03 Sulphur ofallkinds, other than
sublimed sulphur, prec ipitated
sulphur andcolloidal sulphur.[Chapter ruleapplies, except ex25.03. ] Decision: Basket 2.
ex25.03 Sulphur ofallkinds, other thansublimed
sulphur, precipitated sulphur andcolloidal
sulphur, other thancrude orunrefined.
(EC)(CH)Change tothissplitheading from any
other splitheading ofthisheading. (EC)
(JPN)
Supplementary criteria arenecessary. (CH)Refining canbeconsidered asasubstantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifrefining of
sulphur could confer origin. Theproponents (ECandJPN) will
provide Secwithadditional information andjustification.
Refining byphysical treatment. Triturated sulphur bygrinding and
sieving. Change ofphysical habit. Change ofphysical structure.
Sulphur byspecial distilling. (CH)
withadditional information andjustification.
Decision: Basket 2.Forfurther study toascertainif refining of
sulphur could confer origin. Theproponent (CH) willprovide
Sec
25.04 Natural graphite [Chapter ruleapplies. ] Decision: Basket 2.
25.05 Natural sands ofallkinds, whether or
notcoloured, other than metal-bearing
sands ofChapter 26[Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.3
Page163A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.06 Quartz (other than natural sands);
quartzite, whether ornotroughly
trimmed ormerely cut,bysawing or
otherwise, intoblocks orslabs ofa
rectangular (including square) shape.[Chapter ruleapplies tothisheading,
except ex25.06. ]Decision: Basket 2.
ex25.06 cut,bysawing orotherwise, intoblocks
orslabs ofarectangular (including
square) shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain ifthe"cutting"
process could confer origin. Theproponent (EC) willprovide
Secwithadditional information andjustification.
25.07 Kaolin andother kaolinic clays,
whether ornotcalcined.[Chapter ruleapplies tothisheading,
except ex25.07. ]Decision: Basket 2.
ex25.07 Calcined (CH) (EC) Change tothissplitheading from another
splitheading ofthisheading. (EC) (CH)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Calcination eliminates water, effects sintering. Change in
physical structure. (CH)
Calcining ofclayserves merely todrive offwater ofhydration,
does notresult inmodifying thechemical structure ofthe
material, anddoes notresult insubstantially transforming the
clay. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofclaycould confer origin. Theproponents (ECandCH)will
provide Secwithadditional information andjustification.G/RO/W/13/Rev.3
Page164A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.08Other clays (notincluding expanded
clays ofheading No.68.06), andalusite,
kyanite andsillimanite, whether ornot
calcined; mullite; chamotte ordinas
earths.[Chapter ruleapplies tothisheading,
except ex25.08. ]Decision: Basket 2.
ex25.08 Calcined (CH) (EC) Change tothissplitheading from another
splitheading ofthisheading. (EC) (CH)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Making mullite byheattreating ofother clays of25.08 (no
change ofheading): change ofphysical structure. Making mullite
byfusing mixture ofcomponents: chemical reaction.
Irreversible sintering bycalcining: change ofphysical structure.
(CH)
Calcining ofclayserves merely todrive offwater ofhydration,
does notresult inmodifying thechemical structure ofthe
material, anddoes notresult insubstantially transforming the
clay. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination of
claycould confer origin. Theproponents (ECandCH)will
provide Secwithadditional information andjustification.
25.09 Chalk [Chapter ruleapplies. ] Decision: Basket 2.
25.10 Natural calcium phosphates, natural
aluminium phosphates andphosphatic
chalk[Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.3
Page165A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.11 Natural barium sulphate (barytes);
natural barium carbonate (witherite),
whether ornotcalcined, other than
barium oxide ofheading No.28.16.Change within thisheading bycalcining,
provided itresults inachange inthe
chemical structure ofthegoods. (JPN)Change within thisheading byachemical reaction isdeemed to
beasubstantial transformation. (JPN)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofthegoods could confer origin. Theproponent (JPN) will
provide Secwithadditional information andjustification.
ex2511.20 -
Natural barium carbonate, calcined.Achange within subheading 2511.20 by
calcining ofuncalcined materials. (US)
(EC) (JPN) (CH)Reflects substantial transformation resulting from calcining. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofthegood could confer origin. Theproponents (US, EC,JPN
andCH)willprovide Secwithadditional information and
justification.
25.12 Siliceous fossil meals (forexample,
kieselguhr, tripolite anddiatomite) and
similar siliceous earths, whether ornot
calcined, ofanapparent specific
gravity of1orless.Supplementary criteria arenecessary. (CH) Refining bywashing withacids. (CH)
Decision: Basket 2.Forfurther study onrefining bywashing
withacids asorigin-conferring. Theproponent (CH) willprovide
Secwithadditional information andjustification.
ex25.12 Siliceous fossil meals (forexample,
kieselguhr, tripolite anddiatomite) and
similar siliceous earths ofanapparent
specific gravity of1orless, calcined.
(US) (EC) (JPN)Achange within heading 25.12 by
calcining ofuncalcined materials. (US)
(JPN) (EC)Reflects substantial transformation from calcining. (US)
Change within thisheading byachemical reaction isdeemed to
beasubstantial transformation. (JPN)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofthegoods asorigin-conferring. Theproponents (US, JPNand
EC)willprovide Secwithadditional information andjustification.G/RO/W/13/Rev.3
Page166A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.13 Pumice stone; emery; natural
corundum, natural garnet andother
natural abrasives, whether ornotheat-
treated.[Chapter ruleapplies. ] Decision: Basket 2.
25.14 Slate, whether ornotroughly trimmed
ormerely cut,bysawing orotherwise,
intoblocks orslabs ofarectangular
(including square) shape.[Chapter ruleapplies tothisheading,
except ex25.14. ]Decision: Basket 2.
ex25.14 cut,bysawing orotherwise, intoblocks
orslabs ofarectangular (including)
square shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain if"cutting" of
thegoods could confer origin. Theproponent (EC) willprovide
Secwithadditional information andjustification.
25.15 Marble, travertine, ecaussine andother
calcareous monumental orbuilding
stone ofanapparent specific gravity of
2.5ormore, andalabaster, whether or
notroughly trimmed ormerely cut,by
sawing orotherwise, intoblocks or
slabs ofarectangular (including
square) shape.[Chapter ruleapplies tothisheading,
except ex25.15. ]Decision: Basket 2.
ex25.15 cut,bysawing orotherwise, intoblocks
orslabs ofarectangular (including)
square shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain ifthe
"cutting" process could confer origin. Theproponent (EC) will
provide Secwithadditional information andjustification.
25.16 Granite, porphyry, basalt, sandstone
andother monumental orbuilding
stone, whether ornotroughly trimmed
ormerely cut,bysawing orotherwise,
intoblocks orslabs ofarectangular
(including square) shape.[Chapter ruleapplies tothisheading,
except ex25.16. ]Decision: Basket 2.G/RO/W/13/Rev.3
Page167A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.16 cut,bysawing orotherwise, intoblocks
orslabs ofarectangular (including)
square shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain if"cutting" of
thegoods could confer origin. Theproponent (EC) willprovide
Secwithadditional information andjustification.
25.17 Pebbles, gravel, broken orcrushed
stone, ofakind commonly used for
concrete aggregates, forroad metalling
orforrailway orother ballast, shingle
andflint, whether ornotheat-treated;
macadam ofslag, dross orsimilar
industrial waste, whether ornot
incorporating thematerials cited inthe
first part oftheheading; tarred
macadam; granules, chippings and
powder, ofstones ofheading No.25.15
or25.16, whether ornotheat-treated.[Chapter ruleapplies tothisheading,
except 2517.30. ]Decision: Basket 2.
2517.30 -
Tarred macadamChange tothissubheading from anyother
subheading. (JPN) (US)Theproduction oftarred macadam bymixing mineral products in
thisheading withbituminous products ofother Chapters is
deemed tobeasubstantial transformation. (JPN)
Reflects substantial transformation totarred macadam bymixing
withbituminous materials. (US)
Decision: Basket 2.Forfurther study toascertain ifthemixing
ofminerals withbituminous products asorigin-conferring. The
proponents (JPN andUS)willprovide Secwithadditional
information andjustification.G/RO/W/13/Rev.3
Page168A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.18 Dolomite, whether ornotcalcined;
dolomite roughly trimmed ormerely
cut,bysawing orotherwise, into
blocks orslabs ofarectangular
(including square) shape; agglomerated
dolomite (including tarred dolomite).[Chapter ruleapplies tothisheading,
except
ex25.18, 2518.20 andex2518.30. ]Decision: Basket 2.
ex25.18 cut,bysawing orotherwise, intoblocks
orslabs ofarectangular (including
square) shape (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain if"cutting" of
dolomite could confer origin. Theproponent (EC) willprovide
Secwithadditional information andjustification.
2518.20 -
Calcined dolomiteAchange tosubheading 2518.20 from
subheading 2518.10. (US) (EC) (CH)Reflects substantial transformation from calcining. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofdolomite isenough toconfer origin. Theproponents (US, EC
andCH)willprovide Secwithadditional information and
justification.
ex2518.30 -
Tarred dolomite (US)Achange tothissplitsubheading from
another subheading. (US)Reflects substantial transformation totarred dolomite bymixing
withbituminous materials. (US)
Decision: Basket 2.Forfurther study ontreating mixing
dolomite withbituminous materials asorigin-conferring. The
proponent (US) willprovide Secwithadditional information and
justification.
ECreserved itsposition.G/RO/W/13/Rev.3
Page169A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.19 Natural magnesium carbonate
(magnesite); fused magnesia; dead-
burned (sintered) magnesia, whether or
notcontaining small quantities ofother
oxides added before sintering; other
magnesium oxide, whether ornotpure.[Chapter ruleapplies tothisheading,
except ex25.19. ]Decision: Basket 2.
ex25.19 Calcined (EC) Change tothissplitheading from another
splitheading ofthisheading. (EC)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofthegoods isorigin-conferring. Theproponent (EC) will
provide Secwithadditional information andjustification. Heis
alsorequested tospecify theproducts theproposed ruleintends to
cover.
ex25.19 Fusing (JPN) Change tothissplitheading from another
splitheading ofthisheading. (JPN)Decision: Basket 2.Forfurther study toascertain iffusing ofthe
goods isorigin-conferring. Theproponent (JPN) willprovide Sec
withadditional information andjustification.
ECreserved itsposition.
ex25.19 Fused magnesia; calcined magnesium
oxide (US)Achange tofused magnesia ortocalcined
magnesium oxide from other materials of
heading 25.19 provided theprocess results
inachange inthechemical structure of
material. (US)Reflects substantial transformation resulting from fusing of
unfused magnesia. Seecomment for2511.20 regarding calcining.
(US)
Decision: Basket 2.Forfurther study toascertain iffusing or
calcining ofgoods isenough toconfer origin. Theproponent
(US) willprovide Secwithadditional information and
justification.G/RO/W/13/Rev.3
Page170A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex2519.90 -
Fused magnesia (MgO, fused) (CH)Supplementary criteria arenecessary. (CH) From calcined MgO, calcining anddead-burning areasessential
asfusing. (CH)
Decision: Basket 2.Forfurther study toascertain iffusing of
goods isorigin-conferring. Theproponent (CH) willprovide Sec
withadditional information andjustification.
ex2519.90 -
Dead-burnt (sintered) magnesia (MgO,
sintered) (CH)Supplementary criteria arenecessary. (CH) From calcined MgO. (CH)
Decision: Basket 2.Forfurther study toascertain ifdead-
burning ofgoods isorigin-conferring. Theproponent (CH) will
provide Secwithadditional information andjustification.
ex2519.90 -
Other MgO's(caustic aswellas
chemically pure M.)(CH)Supplementary criteria arenecessary. (CH) Caustic: byburning magnesite pure; byother transformation.
(CH)
Decision: Basket 2.Forfurther study toascertain iftheburning
process described isorigin-conferring. Theproponent (CH) will
provide Secwithadditional information andjustification.
25.20 Gypsum; anhydrite; plasters (consisting
ofcalcined gypsum orcalcium
sulphate) whether ornotcoloured,
with orwithout small quantities of
accelerators orretarders.Supplementary criteria arenecessary. (CH) Example showing thestrong effect ofphysical treatments. (CH)
Decision: Basket 2.Forfurther study toverify ifphysical
treatment ofgoods mayconfer origin. Theproponent (CH) will
provide Secwithadditional information andjustification.G/RO/W/13/Rev.3
Page171A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
2520.20 -
PlastersAchange tosubheading 2520.20 from
subheading 2520.10 bycalcining of
uncalcined materials. (US) (EC)Reflects substantial transformation resulting from calcining. (US)
Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofplaster isorigin-conferring. Theproponent (USandEC)will
provide Secwithadditional information andjustification.
25.21 Limestone flux; limestone andother
calcareous stone, ofakind used forthe
manufacture oflime orcement.[Chapter ruleapplies. ] Decision: Basket 2.
25.22 Quicklime, slaked lime andhydraulic
lime, other than calcium oxide and
hydroxide ofheading No.28.25.(a)Change inthisheading, provided it
results from achemical reaction. (JPN)Thechemical reaction from quicklime toslaked limeisdeemed to
beasubstantial transformation from atechnical point ofview.
(JPN)
Decision: Basket 2.Forfurther study toascertain ifthe
production ofslaked lime from quicklime isorigin-conferring.
Theproponent (JPN) willprovide Secwithadditional information
andjustification.
(b)Change tothisheading from anyother
heading. (EC) Decision: Basket 2.Forfurther study withadditional information
andjustification tobeprovided from theproponent (EC).G/RO/W/13/Rev.3
Page172A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.23 Portland cement, aluminous cement,
slagcement, supersulphate cement and
similar hydraulic cements, whether or
notcoloured orintheform ofclinkers(a)Change tothesubheadings ofthis
heading from anyother subheading,
including subheading ofthisheading. (SG)
(PH)Proposal (a)incolumn "C"suggests thatthemanufacture of
cements (subheadings 2523.21 -2523.90) from cement clinkers
(subheading 2523.10) betreated asorigin-conferring.
Decision: Basket 2.Forfurther study (together with(b))with
additional information andjustification tobeprovided bythe
proponents (SGandPH).
(b)Achange tothisheading from any
other heading. (US) (EC)Decision: Basket 2.Forfurther study withadditional information
andjustification tobeprovided bytheproponents (USandEC).
25.24 Asbestos [Chapter ruleapplies. ] Decision: Basket 2.
25.25 Mica, including splittings; mica waste. [Chapter ruleapplies. ] Decision: Basket 2.
25.26 Natural steatite, whether ornot
roughly trimmed ormerely cut,by
sawing orotherwise, intoblocks or
slabs ofarectangular (including
square) shape; talc.[Chapter ruleapplies tothisheading,
except ex25.26. ]Decision: Basket 2.
ex2526.10 Natural steatite, cut,bysawing or
otherwise, intoblocks orslabs ofa
rectangular (including square) shape.
(EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain if"cutting" of
natural steatite isorigin-conferring. Theproponent (EC) will
provide Secwithadditional information andjustification.G/RO/W/13/Rev.3
Page173A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
2526.20 -Crushed orpowdered Change tothissubheading from
subheading 2526.10 (CH)Physical treatment; otherwise nottouseasfilter inplastics. (CH)
Decision: Basket 2.Forfurther study toascertain ifphysical
treatment ofthegoods maybring about substantial transformation.
Theproponent (CH) willprovide Secwithadditional information
andjustification.
25.27 Natural cryolite; natural chiolite [Chapter ruleapplies. ] Decision: Basket 2.
25.28 Natural borates andconcentrates
thereof (whether ornotcalcined), but
notincluding borates separated from
natural brine; natural boric acid
containing notmore than 85% of
H3BO3calculated onthedryweight.[Chapter ruleapplies tothisheading,
except ex25.28. ]Decision: Basket 2
ex25.28 Calcined (EC) (US) Change tothissplitheading from another
splitheading ofthisheading. (EC) (US)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Reflects substantial transformation resulting from calcining. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofgoods isorigin-conferring. Theproponents (ECandUS)will
provide Secwithadditional information andjustification.
25.29 Felspar; leucite; nepheline and
nepheline syenite; fluorspar[Chapter ruleapplies tothisheading,
except ex25.29. ]Decision: Basket 2.G/RO/W/13/Rev.3
Page174A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.29 Calcined (EC) Change tothissplitheading from another
splitheading ofthisheading. (EC)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifthecalcined
goods areclassified inthisheading and,ifso,whether calcination
ofthegoods isorigin-conferring. Theproponent (EC) will
provide Secwithadditional information andjustification. Heis
alsorequested toconfirm iftheproposed rulecovers allproducts
oftheheading.
25.30 Mineral substances notelsewhere
specified orincluded.[Chapter ruleapplies tothisheading,
except ex25.30. ]Decision: Basket 2.
ex25.30 Calcined mineral substances not
elsewhere specified orincluded. (US)
(EC)Achange within heading 25.30 by
calcining ofuncalcined materials. (US)
(EC)Reflects substantial transformation resulting from calcining. (US)
Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ifthegoods isorigin-conferring. Theproponents (USandEC)
willprovide Secwithadditional information andjustification.
ex25.30 Molybdenite concentrates (EC) Change tothissplitheading from any
other heading. (EC)Themanufacture ofmolybdenite concentrates from molybdenum
oresofheading 26.13 canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifconversion
ofmolybdenite concentrates from molybdenum oresisenough to
confer origin andtoverify theclassification ofmolybdenite
concentrates inthisheading. Theproponent (EC) willprovide
Secwithadditional information andjustification.G/RO/W/13/Rev.3
Page175CHAPTER 26
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
Chapter 26 Ores, Slag andAsh [thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood, which does not
originate inthatcountry, hasundergone a
change inclassification tothisheading
from anyother heading, except the
following: ]Decision: Basket 2.Throughout thisChapter references to
"Chapter Rule" aretothisprovisional textinsquare brackets in
column C.Itwasagreed thattheTechnical Committee would
re-examine thisprovisional textlater inPhase IIoftheWork
Programme.*TheECreserved theright tocome back tothe
EC'sproposal "wholly obtained goods, except thefollowing".
26.01 -26.17 Please refer totheHSnomenclature for
thedescription ofgoods. (Sec)Goods which have been subjected toa
process resulting inachange inthe
chemical structure orphysical state such
ascalcining, roasting, agglomeration (e.g.
sintering orpelleting), etc.aredeemed to
begoods ofthelastcountry where such
processes were performed. (CH)Decision: Basket 2.Forfurther study toascertain ifsuch
processes ascalcination, roasting, agglomeration, etc., that
change thechemical structure orphysical state ofgoods, could
confer origin. Theproponent (CH) willprovide Secwith
additional information andjustification.
*(SG) proposed arulebased ontheprinciple ofachange oftariff classification atsubheading level andagreed toprovide adetailed justification oftheirproposal foreachheading orsubheading for
which theywould propose thisrule.G/RO/W/13/Rev.3
Page176A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex26.01 -
ex26.17Metal oreconcentrates (US) Change toconcentrates ofthese headings
from oresofthesame heading. (JPN)
(US)Change toconcentrates from oresisdeemed tobeasubstantial
transformation. (JPN) (US)
Decision: Basket 2.Forfurther study toascertain if
conversion oforeconcentrates from oresmayconfer origin.
Theproponent (US) willprovide Secwithadditional
information andjustification.
ex26.01 -
ex26.17Ores, calcined orroasted (EC) Supplementary criteria arenecessary.
(EC)Certain processes, such ascalcination orroasting oforesof
these headings canbeconsidered assubstantial transformation.
(EC)
Decision: Basket 2.Forfurther study toascertain ifthe
conversion oforeconcentrates from oresmayconfer origin.
Theproponent (EC) willprovide Secwithadditional
information andjustification.
26.18 Granulated slag(slag sand) from the
manufacture ofironorsteel.[Chapter ruleapplies. ] Decision: Basket 2.
26.19 Slag, dross (other than granulated slag),
scalings andother waste from the
manufacture ofironorsteel.[Chapter ruleapplies. ] Decision: Basket 2.
26.20 Ashandresidues (other than from the
manufacture ofironorsteel),
containing metals ormetal compounds.[Chapter ruleapplies. ] Decision: Basket 2.
26.21 Other slagandash,including seaweed
ash(kelp).[Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.3
Page177CHAPTER 27
Chapter Notes :
[1.Forpurposes ofthisChapter, a"chemical reaction" means aprocess inwhich chemical bonds inmolecules arebroken andnewchemical bonds areformed between
thefragmented molecules and/or added elements sothatoneormore oftheoriginal bonds nolonger linkthesame chemical elements orfunctional groups. (CAN)
(JPN)]
A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
Chapter 27 Mineral fuels, mineral oilsandproducts
oftheir distillation; Bituminous
substances; Mineral waxesEach material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading, except the
following:Decision: Basket 1
27.01 Coal; briquettes, ovoids andsimilar
solid fuels manufactured from coal.[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading, except the
following: ]Decision: Basket 2.
Goods ofanyheading orsubheading ofChapter 27(other than
heading 27.09) thathave been obtained asaresult ofa
chemical reaction, including refinery processes such as
cracking, catalytic reforming, desulphurisation (removal of
bound sulphur) ordehydroalkylation, aredeemed tobegoods
ofthecountry where thereaction occurred. (US)G/RO/W/13/Rev.3
Page178A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
2701.20 -
Briquettes, ovoids andsimilar solid fuels
manufactured from coalChange tothissubheading from anyother
subheading. (JPN)Themanufacture ofbriquettes, ovoids andsimilar solid fuels
manufactured from coalisdeemed tobeasubstantial
transformation. (JPN)
Decision: Basket 2.Forfurther study toascertain ifthe
above-mentioned manufacture isorigin-conferring. The
proponent (JPN) willprovide Secwithadditional information
andjustification.
27.02 Lignite, whether ornotagglomerated,
excluding jet.[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading. ]Decision: Basket 2.
USremark forheading 27.01 applies alsotothis
heading/subheading
27.03 Peat (including peat litter), whether or
notagglomerated.[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading. ]Decision: Basket 2.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.3
Page179A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.04 Coke andsemi-coke ofcoal, oflignite
orofpeat, whether ornot
agglomerated; retort carbon.Chapter ruleapplies Decision: Basket 1.
27.05 Coal gas,water gas,producer gasand
similar gases, other than petroleum
gases andother gaseous hydrocarbons.Chapter ruleapplies. Decision: Basket 1.
TheCOL Delegate reserved theright tomade further
comments.
27.06 Tardistilled from coal, from lignite or
from peat, andother mineral tars,
whether ornotdehydrated orpartially
distilled, including reconstituted tars.Chapter ruleapplies. Decision: Basket 1.
TheCOL Delegate reserved theright tomake further
comments.
27.07 Oilsandother products ofthe
distillation ofhigh temperature coaltar;
similar products inwhich theweight of
thearomatic constituents exceeds that
ofthenon-aromatic constituents.(a)Wholly obtained goods. (COL) Decision: Basket 2.
Because ofthedivergent opinions ontheruleforthisheading,
further study isnecessary. Theproponents (COL, JPN, CAN,
ECandSG)willprovide Secwithadditional information and
justification ontheir proposals.
USremark forheading 27.01 applies alsotothis
heading/subheading
(b)Change tothisheading from anyother
heading; or
Change ofsubheadings within this
heading, provided thechange results from
achemical reaction. (JPN)Change ofsubheading within thisheading byachemical
reaction isdeemed tobeasubstantial transformation. (JPN)
Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.3
Page180A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(c)Achange tosubheading 2707.10
through 2707.99 from anyother heading;
or
Achange tosubheading 2707.10 through
2707.99 from anyother subheading,
including another subheading within that
group, provided thatthegood oftheother
subheading undergoes achemical reaction.
(CAN)Decision: Basket 2.Seeremark for(a).
(d)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es)
such asvacuum distillation, cracking, reforming, etc., canbe
considered assubstantial transformations.
Mixing processes canbeconsidered assubstantial
transformation iftheyfulfil certain conditions, relating tothe
specific qualities oftheresulting products andtheequipment of
plants. (EC)
Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.3
Page181A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(e)Goods ofheadings 27.07-27.10 that
arenotwholly theproduct ofonecountry
shall bedeemed tooriginate inthelast
country where oneofthefollowing occurs
:
(i)
non-originating materials undergo a
change ofclassification tosubheadings of
thischapter from anyother subheading,
including another subheading within the
Chapter; or
(ii)
thegoods have been obtained asaresult
ofachemical reaction, including refinery
processes such ascracking (including
catalytic cracking, hydrocracking, thermal
cracking, coking andvisbreaking),
catalytic reforming, desulphurisation
(removal ofbound sulphur) alkylation
(including dehydroalkylation andhydroal-
kylation); or
(iii)
thegoods have been obtained asaresult
ofphysical separation processes such as
vacuum distillation orsolvent extraction
processes; orDecision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.3
Page182A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(iv)
thegoods have been obtained byblending
toconform tospecific predetermined
physical specifications, such asboiling
point range, viscosity, solidification
temperature, random ormotor octane
numbers, cetane number, vapour pressure,
smoke point, freeze point, volatility, or
density, which aredifferent from the
specifications oftheinput materials; or
(v)
theCIFvalue ofnon-originating raw
materials imported andused inthe
production does notexceed 75% ofthe
ex-factory price ofthegoods. The
method ofcalculating foreign content isas
follows :
FC=cifvalue ofNORM x100%
75%
Ex-Factory Price
where
FC:foreign content
NORM: non-originating rawmaterials
Ex-Factory Price: =Total materials cost
+Direct labour costs +Overheads costs
+Profits (SG)G/RO/W/13/Rev.3
Page183A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex27.07 Goods thathave been formulated by
blending. (US)Goods ofheadings 27.07 or27.10 that
have been blended toconform tospecific
predetermined physical specifications,
such asboiling point range, viscosity,
solidification temperature, random or
motor octane number, orcetane number,
which aredifferent from thespecifications
oftheinput materials, aredeemed tobe
goods ofthecountry where theblending
occurred, provided that:Substantial transformation resulting from blending.
Thisproposal recognizes withrespect toheading 27.07 and
27.10 thatsubstantial transformation ofgoods classified inthose
headings mayresult through deliberate blending without a
consequential change inclassification. Therulepermits origin
tobeconferred incases where thegoods aredeliberately
blended toconform theresulting product tostated requirements,
such asthose contained inASTM standards.
(i)inthecaseofmotor fuels (other than
diesel fuels), thegood hasanoctane
rating of6ormore units higher thanthat
oftheblending component thatbyvolume
constitutes thesingle largest blending
component obtained from asingle
country; or
(ii)inthecaseofother goods, notmore
than70percent byvolume oftheproduct
iscomposed ofblending components
originating from acountry other thanthe
country where theblending occurred.
(US)Inthecaseofmotor fuels (other thandiesel fuels), origin ofthe
motor fuelisdependent upon itsoctane rating increasing by6
ormore units when compared withtheblending component
classified inheading 27.07 or27.10, thatmakes upthelargest
single blending constituent byvolume thathasbeen obtained
from asingle country.
Inthecaseofother blended goods, origin isdetermined by
whether ornotthetotal volume ofblending components
obtained from asingle country exceed 70percent ofthetotal
volume ofthefinal product. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).G/RO/W/13/Rev.3
Page184A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.08 Pitch andpitch coke, obtained from
coaltarorfrom other mineral tars.(a)Wholly obtained goods. (COL) Decision: Basket 2.Because ofthedivergent opinions onthe
ruleforthisheading, further study isnecessary. The
proponents (COL, ECandSG)willprovide Secwithadditional
information andjustification.
USremark forheading 27.01 applies alsotothis
heading/subheading
(b)Chapter ruleapplies (CAN) Decision: Basket 2.
(c)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es)
such asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial
transformation iftheyfulfil certain conditions, relating tothe
specific qualities oftheresulting products andtheequipment of
plants. (EC)
Decision: Basket 2.Seeremark for(a).
(d)Seeproposal at27.07 (SG) Decision: Basket 2.Seeremark for(a).
27.09 Petroleum oilsandoilsobtained from
bituminous minerals, crude.(a)[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading. ]Decision: Basket 2.G/RO/W/13/Rev.3
Page185A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Seeproposal at27.07 (SG)
ex27.09 Supplementary criteria arenecessary.
(EC)Destructive distillation ofbituminous materials canbe
considered asasubstantial transformation. (EC)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(EC).
27.10 (a)Change tothisheading from anyother
heading; or
Change inthisheading, provided the
change results from achemical reaction.
(JPN)Change within thisheading byachemical reaction isdeemed to
beasubstantial transformation. (JPN)
Decision: Basket 2.Because ofthedivergent opinions onthe
ruleforthisheading, further study isnecessary. The
proponents (JPN, CAN, EC,COL andSG)willprovide Sec
withadditional information andjustification.
USremark forheading 27.01 applies alsotothis
heading/subheading
(b)Achange toheading 27.10 from any
other heading; or
Achange toagood ofheading 27.10
from anyother good ofthatheading,
whether ornotthere isalsoachange from
anyother heading, provided thattheother
good ofheading 27.10 undergoes a
chemical reaction. (CAN)Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.3
Page186A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(c)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es)
such asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial
transformation iftheyfulfil certain conditions, relating tothe
specific qualities oftheresulting products andtheequipment of
plants. (EC)
Decision: Basket 2.Seeremark for(a).
(d)Change tothisheading from anyother
heading, except headings 27.10 to27.15.
(COL)Decision: Basket 2.Seeremark for(a).
(e)Seeproposal at27.07 (SG) Decision: Basket 2.Seeremark for(a).
ex27.10 Goods thathave been formulated by
blending (US)Seeproposed ruleforsplitheading 27.07
covering hydrocarbon products obtained
byblending. (US)Substantial transformation resulting from blending. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).G/RO/W/13/Rev.3
Page187A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.11 Petroleum gases andother gaseous
hydrocarbons.(a)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es)
such asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial
transformation iftheyfulfil certain conditions, relating tothe
specific qualities oftheresulting products andtheequipment of
plants. (EC)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (ECandCOL).
USremark forheading 27.01 applies alsotothis
heading/subheading
(b)Change tothisheading from anyother
heading, except headings 27.10 to27.15.
(COL)Decision: Basket 2.Seeremark for(a).
ex27.11 Goods separated intoindividual gases
(US)Goods thathave undergone adeliberate
process ofseparation intoindividual gases
ofheading 27.11 andresidual components
resulting from such separation aredeemed
tobegoods ofthecountry where the
separation occurred. (US)Substantial transformation resulting from separation. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).
-Liquefied :G/RO/W/13/Rev.3
Page188A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
2711.11 --Natural gas (a)Change tothissubheading from any
other subheading, except subheading
2711.21. (JPN)Change tothissubheading from subheading 2711.21 cannot be
considered assubstantial transformation because itresults from
asimple operation. (JPN)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (JPN andCAN).
(b)Achange tosubheading 2711.11
through 2711.19 from anyother
subheading, including another subheading
within thatgroup, except from subheading
2711.21 or2711.29. (CAN)Decision: Basket 2.Seeremark for(a).
2711.11-
2711.19Please refer totheHSfordescription of
goodsSupplementary criteria arenecessary (US) Change from liquid togaseous state orviceversa isnotdeemed
tobesubstantial transformation (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US)
2711.12 -
2711.19Please refer totheHSfordescription of
goods. (Sec)(a)Change tothese subheadings (2711.12
-2711.19) from anyother subheading,
except subheading 2711.29. (JPN)Change tothissubheading from subheading 2711.29 cannot be
considered assubstantial transformation because itresults from
asimple operation. (JPN)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (JPN andCAN).G/RO/W/13/Rev.3
Page189A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Achange tosubheading 2711.11
through 2711.19 from anyother
subheading, including another subheading
within thatgroup, except from subheading
2711.21 or2711.29. (CAN)Decision: Basket 2.Seeremark for(a).
-Ingaseous state :
2711.21 --Natural gas (a)Wholly obtained goods; or
Change tothissubheading from anyother
subheading, except subheading 2711.11.
(JPN)Change tothissubheading from subheading 2711.11 cannot be
considered assubstantial transformation, because itresults from
asimple operation. (JPN)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (JPN andCAN).
(b)Achange tosubheading 2711.21
through 2711.29 from anyother
subheading, including another subheading
within thatgroup, except from subheading
2711.11 through 2711.19. (CAN)Decision: Basket 2.Seeremark for(a).
2711.29 --Other (a)Change tothissubheading from any
other subheading, except subheadings
2711.12 -2711.21. (JPN)Change tothissubheading from subheading 2711.12 to2711.21
cannot beconsidered assubstantial transformation, because it
results from asimple operation. (JPN)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (JPN andCAN).G/RO/W/13/Rev.3
Page190A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Achange tosubheading 2711.21
through 2711.29 from anyother
subheading, including another subheading
within thatgroup, except from subheading
2711.11 through 2711.19. (CAN)Decision: Basket 2.Seeremark for(a).
2711.21-
2711.29Please refer totheHSfordescription of
goodsSupplementary criteria arenecessary Change from liquid togaseous state orviceversa isnotdeemed
tobeasubstantial transformation (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US)
27.12 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other
mineral waxes, andsimilar products
obtained bysynthesis orbyother
processes, whether ornotcoloured.(a)Chapter ruleapplies. (CAN) Decision: Basket 2.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.3
Page191A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Supplementary criteria arenecessary
(EC)Refining operations and/or oneormore specific process(es)
such asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial
transformation iftheyfulfil certain conditions, relating tothe
specific qualities oftheresulting products andtheequipment of
plants. (EC)
Decision: Basket 2.Forfurther study on(b)and(c)with
additional information andjustification tobeprovided bythe
proponents (ECandCOL).
(c)
Change tothisheading from anyother
heading, except headings 27.10 to27.15.
(COL)Decision: Basket 2.Seeremark for(b).
27.13 Petroleum coke, petroleum bitumen and
other residues ofpetroleum oilsorof
oilsobtained from bituminous minerals.(a)Chapter ruleapplies. (CAN) Decision: Basket 2.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.3
Page192A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es)
such asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial
transformation iftheyfulfil certain conditions, relating tothe
specific qualities oftheresulting products andtheequipment of
plants. (EC)
Decision: Basket 2.Forfurther study on(b)and(c)with
additional information andjustification tobeprovided bythe
proponents (ECandCOL).
(c)Change tothisheading from anyother
heading, except headings 27.10 to27.15.
(COL)Decision: Basket 2.Seeremark for(b).
-Petroleum coke :
2713.12 --Calcined Achange tosubheading 2713.12 from
subheading 2713.11. (US)Substantial transformation resulting from calcining. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).
27.14 Bitumen andasphalt, natural;
bituminous oroilshale andtarsands;
asphaltites andasphaltic rocks.(a)Wholly obtained goods; or
Change tothisheading from anyother
heading. (JPN)Decision: Basket 2.Forfurther study on(a),(c)and(d)with
additional information andjustification tobeprovided bythe
proponents (JPN, ECandCOL).
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.3
Page193A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Chapter ruleapplies. (CAN) Decision: Basket 2.
(c)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es)
such asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial
transformation iftheyfulfil certain conditions, relating tothe
specific qualities oftheresulting products andtheequipment of
plants. (EC)
Decision: Basket 2.Seeremark for(a).
(d)Change tothissubheading from any
other heading, except headings 27.10 to
27.15 (COL)Decision: Basket 2.Seeremark for(a).
27.15 Bituminous mixtures based onnatural
asphalt, onnatural bitumen, on
petroleum bitumen, onmineral taror
onmineral tarpitch (forexample,
bituminous mastics, cut-backs).(a)Change tothisheading from anyother
heading, except subheading 2713.20,
2714.10 or2714.90. (JPN)Theproduction ofmixtures ofthisheading from bituminous
materials ofsubheadings 2713.20, 2714.10 or2714.90 cannot
beconsidered assubstantial transformation because itresults
from asimple mixing. (JPN)
Decision: Basket 2.Forfurther study on(a)to(c)with
additional information andjustification tobeprovided bythe
proponents (JPN, CAN andEC).
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.3
Page194A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Achange toheading 27.15 from any
other heading, except from subheading
2713.20 orheading 27.14. (CAN)Decision: Basket 2.Seeremark for(a).
(c)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es)
such asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial
transformation iftheyfulfil certain conditions, relating tothe
specific qualities oftheresulting products andtheequipment of
plants. (EC)
Decision: Basket 2.Seeremark for(a).
ex27.15 Goods ofheading 27.15 (US) Blending ofmaterials ofsubheading
2713.20 orheading 27.14. (US)Blending nottobeconsidered substantial transformation. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).
27.16 Electrical energy. (optional heading) Chapter ruleapplies. (CAN) (COL) Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponents
(CAN andCOL).
TheECandARG Delegates reserved their position.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.3
Page195SECTION VIOFTHE HARMONIZED SYSTEM
(Chapters 28-38)
PRODUCTS OFTHE CHEMICAL ORALLIED INDUSTRIES
Section Notes :G/RO/W/13/Rev.3
Page196Chapter 28
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 28 Inorganic chemicals; organic or
inorganic compounds ofprecious
metals, ofrare-earth metals, of
radioactive elements orofisotopes(a)CTH orCTSH, asapplicable
orchange which results from achemical
reaction orother supplementary criteria**Achemical reaction isaprocess inwhich chemical bonds in
molecules arebroken andnewchemical bonds areformed
between thefragments ofmolecules oradded elements so
thatoneormore oftheoriginal bonds nolonger linkthe
same chemical elements orfunctional groups.
(b)Goods ofthisChapter thatarenotwholly
theproduct ofonecountry shall bedeemed
tooriginate inthelastcountry where oneof
thefollowing occurs :
(a)CTSH (orCTH where there isno
subheading)
or
(b)Thegoods have been obtained asaresult
ofachemical reaction;
orTheTechnical Committee hasagreed thattheorigin criteria
aresatisfied byeither achange intariff classification ora
chemical reaction.
Thechemical reaction criterion isunderstood toapply for
allheadings, subheadings orsplitheadings unless otherwise
specified.
*ECandKOR reserve their position concerning Chapter 28.G/RO/W/13/Rev.3
Page197A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(c)TheCIFvalue ofnon-originating
materials imported andused inthe
production does notexceed 75%ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
FC=CIF Value ofNORM x100% (75%
Ex-factory priceThephysical transformations enumerated below aretobe
further examined onacase-by-case basis. Itisunderstood
thattheyarenotorigin-conferring unless otherwise
specified.
Nooverall approach hasbeen decided ontheproposed
Mixing rule. Itisunderstood thattheTechnical Committee
willidentify theheadings andsubheadings towhich itwould
apply.
where
FC:foreign content
NORM :Non-originating rawmaterial
Ex-Factory price =totalmaterials cost+
direct labour
costs +overheads costs +profits
Chemical reaction isdefined asaprocess in
which chemical bonds inmolecules are
broken andnewchemical bonds areformed
between thefragmented molecules and/or
added elements sothatoneormore ofthe
original bonds nolonger linkthesame
chemical elements orfunctional groups (SG)Proposal (b)bySingapore applies toallheadings ofthis
Chapter. Itisconsistent withtheapproach agreed bythe
Technical Committee totheextent thatchange intariff
classification andchemical reaction areorigin-conferring,
butotherwise usesdifferent supplementary criteria. (Sec)
Mixtures andpreparations :thedeliberate and
proportionally controlled mixing orblending ofgoods, other
thanthemere addition ofdiluents, which results inthe
production ofagood having physical and/or chemical
characteristics different from theindividual constituents is
considered tobeorigin conferring. (US)
Transformation processes toobtain aquality, different from
thecharacteristics oftheimported products, required for
special usesorfurther processing within thesame
subheading orheading. Physical transformations such as
purification (distillation, sublimation, crystallization, melting
inzones), doping, manufacturing ofstandard solutions.
(CH)
I.-CHEMICAL ELEMENTS
28.01 Fluorine, chlorine, bromine andiodine. Proposals asspecified forsubheadingsG/RO/W/13/Rev.3
Page198A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2801.10 -Chlorine (a)CTSH (JPN) (CAN) (CH) (MEX) Basket 2
Purification, e.g., bysublimation ofiodine, tobestudied.
(b)CTH (US) (PHI)
2801.20 -Iodine (a)CTSH (JPN) (CAN) (CH) (MEX) Basket 2
Purification, e.g., bysublimation ofiodine, tobestudied.
(b)CTH (US) (PHI)
2801.30 -Fluorine; bromine (a)CTSH (JPN) (CAN) (CH) (MEX) Basket 2
Purification, e.g., bysublimation ofiodine, tobestudied.
(b)CTH (US) (PHI)
28.02 Sulphur, sublimed orprecipitated;
colloidal sulphur.CTH Basket 2
Purification, e.g., bysublimation ,tobestudied.
28.03 Carbon (carbon blacks andother forms
ofcarbon notelsewhere specified or
included).CTH Basket 2
Chemical Reaction
28.04 Hydrogen, rare gases andother
non-metals.Proposals asspecified forsubheadings
2804.10 -Hydrogen CTSH Basket 2
Purification ofthese gases identified forfurther study.
“Doping ”ofsilicon of2804.61 noted asaprocess for
further examination.
-Rare gases : Theproduction ofhighly purified raregases suitable for
specialized applications asaresult ofasuitable separation
process isconsidered toresult inasubstantial
transformation (US).
2804.21 --Argon CTSH
2804.29 --Other CTSHG/RO/W/13/Rev.3
Page199A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2804.30 -Nitrogen CTSH
2804.40 -Oxygen CTSH
2804.50 -Boron; tellurium CTSH
-Silicon :
2804.61 --Containing byweight notlessthan99.99
%ofsiliconCTSH
2804.69 --Other (a)CTSH, except from subheading 2804.61
(JPN) (MEX) (CAN)
(b)CTSH (CH) (US)
2804.70 -Phosphorus CTSH
2804.80 -Arsenic CTSH
2804.90 -Selenium CTSH
28.05 Alkali oralkaline-earth metals;
rare-earth metals, scandium and
yttrium, whether ornotintermixed or
interalloyed; mercury.Proposals asspecified forsubheadings Basket 2
Further study onpurification andisolation ofelements for
2805.30
-Alkali metals :
2805.11 --Sodium CTSH
2805.19 --Other CTSH
-Alkaline-earth metals :
2805.21 --Calcium CTSH
2805.22 --Strontium andbarium CTSHG/RO/W/13/Rev.3
Page200A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2805.30 --Rare-earth metals, scandium and
yttrium, whether ornotintermixed or
interalloyedCTSH
ex2805.30 Rare earth metals, intermixed or
interalloyed (US)CTH orCTSHS andsupplementary criteria
(US)SeeChapter ruleregarding mixtures andpreparations (US)
ex2805.30 Other rareearth metals (US) CTH (US)
2805.40 -Mercury CTSH
28.06 Hydrogen chloride (hydrochloric acid);
chlorosulphuric acid.Proposals asspecified forsubheadings Basket 2
Issue :purification andpreparation ofstandard solutions
e.g., HCL fortitration.
2806.10 -Hydrogen chloride (hydrochloric acid) CTSH
2806.20 -Clorosulphuric acid CTSH
28.07 Sulphuric acid; oleum. CTHS Basket 2
ex28.07 Sulphuric acid(US) CTHS (US) Basket 2
ex28.07 Oleum (US) CTHS (US) Basket 2
28.08 Nitric acid; sulphonitric acids. (a)CTH, except from heading 28.07 Basket 2
Change tothisheading from heading 28.07 cannot be
considered assubstantial transformation because itresults
from asimple mixing. (JPN)
(b)CTH
(c)CTH andMixture rule
ex28.08 Nitric acid(US) CTHS (US) Basket 2
ex28.08 Sulphonitric acids (US) CTHS (US) Basket 2G/RO/W/13/Rev.3
Page201A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
28.09 Diphosphorus pentaoxide; phosphoric
acidandpolyphosphoric acids.Proposals asspecified forsubheadings Basket 2
2809.10 -Diphosphorus pentaoxideCTSH CTSH
ex2809.20 Phosphoric acid(US) CTSHS (US) Basket 2
ex2809.20 Polyphosphoric acids (US) CTSHS (US) Basket 2
28.10 Oxides ofboron; boric acids. CTH Basket 2
ex28.10 Oxides ofboron (US) CTHS (US) Basket 2
ex28.10 Boric acids (US) CTHS (US) Basket 2
28.11 Other inorganic acids andother
inorganic oxygen compounds of
non-metals.Proposals asspecified forsubheadings Basket 2
-Other inorganic acids :
2811.11 --Hydrogen fluoride (hydrofluoric acid) CTSH
2811.19 -Other CTSH
-Other inorganic oxygen compounds of
non-metals:
2811.21 --Carbon dioxide CTSH
2811.22 --Silicon dioxide CTSH
2811.23 --Sulphur dioxide CTSH
2811.29 --Other CTSH
III.-HALOGEN ORSULPHUR COMPOUNDS OFNON-METALS
28.12 Halides andhalide oxides ofnon-metals. Proposals asspecified forsubheadings Basket 2
2812.10 -Chlorides andchloride oxides CTSHG/RO/W/13/Rev.3
Page202A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2812.90 -Other CTSH
28.13 Sulphides ofnon-metals; commercial
phosphorus trisulphide.Proposals asspecified forsubheadings Basket 2
SeeChapter ruleregarding mixtures andpreparations (US)
2813.10 -Carbon disulphide CTSH
2813.90 -Other CTSH
IV.-INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OFMETALS
28.14 Ammonia, anhydrous orinaqueous
solution.(a)CTH Basket 2
Issues :change ofphase orstate; aqueous solutions;
possible exception tochemical reaction rule.
(b)CTSH (CH)
2814.10 -Anhydrous ammonia Proposals asspecified fortheheading Decisions asspecified fortheheading
2814.20 -Ammonia inaqueous solution
28.15 Sodium hydroxide (caustic soda);
potassium hydroxide (caustic potash);
peroxides ofsodium orpotassium.Proposals asspecified forsubheadings Decisions asspecified forsubheadings
-Sodium hydroxide (caustic soda) :
2815.11 --Solid (a)CTSH (JPN) Basket 2.
Forconsideration ofexclusions from CTSH; standard
solutions; mixtures rule; nature ofmolecular bonds being
broken.
(b)CTSH except from 2815.12 (US)
(MEX) (CAN) (IND)G/RO/W/13/Rev.3
Page203A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2815.12 -Inaqueous solution (soda lyeorliquid
soda)CTSH, except from subheading 2815.11
(US) (IND) (MEX) (CAN) (JPN)Basket 2.
Change tothissubheading from subheading 2815.11 cannot
beconsidered assubstantial transformation because itresults
from simple process. (JPN)2815.20 -Potassium hydroxide (caustic potash) CTSH
2815.30 -Peroxides ofsodium orpotassium CTSH
28.16 Hydroxide andperoxide ofmagnesium;
oxides, hydroxides andperoxides, of
strontium orbarium.Proposals asspecified forsubheadings Basket 2
2816.10 -Hydroxide andperoxide ofmagnesium CTSH
2816.20 -Oxide, hydroxide andperoxide of
strontiumCTSH
2816.30 -Oxide, hydroxide andperoxide ofbarium CTSH
28.17 Zinc oxide; zincperoxide. CTH Basket 2
ex28.17 Zinc oxide (US) CTHS (US) Basket 2
ex28.17 Zinc peroxide (US) CTHS (US) Basket 2
28.18 Artificial corundum, whether ornot
chemically defined; aluminium oxide;
aluminium hydroxide.Proposals asspecified forsubheadings Basket 2
Issue :preparation ofparticles ofuniform sizeasorigin
conferring.
2818.10 -Artificial corundum, whether ornot
chemically definedCTSH
2818.20 -Aluminium oxide, other thanartificial
corundumCTSH
2818.30 -Aluminium hydroxide CTSHG/RO/W/13/Rev.3
Page204A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
28.19 Chromium oxides andhydroxides. Proposals asspecified forsubheadings Basket 2
2819.10 -Chromium trioxide CTSH
2819.90 -Other CTSH
28.20 Manganese oxides. Proposals asspecified forsubheadings Basket 2
2820.10 -Manganese dioxide CTSH
2820.90 -Other CTSH
28.21 Iron oxides andhydroxides; earth
colours containing 70%ormore by
weight ofcombined ironevaluated as
Fe2O3.Proposals asspecified forsubheadings Basket 2
Issue :application ofMixtures rule.
2821.10 -Iron oxides andhydroxides CTSH
2821.20 -Earth colours CTSH
28.22 Cobalt oxides andhydroxides;
commercial cobalt oxides.CTH Basket 2
28.23 Titanium oxides. CTH Basket 2
28.24 Lead oxides; redleadandorange lead. Proposals asspecified forsubheadings Basket 2
2824.10 -Lead monoxide (litharge, massicot) CTSH
2824.20 -Red leadandorange lead CTSH
2824.90 -Other CTSHG/RO/W/13/Rev.3
Page205A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
28.25 Hydrazine andhydroxylamine andtheir
inorganic salts; other inorganic bases;
other metal oxides, hydroxides and
peroxides.Proposals asspecified forsubheadings Basket 2
2825.10 -Hydrazine andhydroxylamine andtheir
inorganic saltsCTSH
2825.20 -Lithium oxide andhydroxide CTSH
2825.30 -Vanadium oxides andhydroxides CTSH
2825.40 -Nickel oxides andhydroxides CTSH
2825.50 -Copper oxides andhydroxides CTSH
2825.60 -Germanium oxides andzirconium dioxide CTSH
2825.70 -Molybdenum oxides andhydroxides CTSH
2825.80 -Antimony oxides CTSH
2825.90 -Other CTSHG/RO/W/13/Rev.3
Page206A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
V.-SALTS AND PEROXYSALTS, OFINORGANIC ACIDS AND METALS
28.26 Fluorides; fluorosilicates,
fluoroaluminates andother complex
fluorine salts.Proposals asspecified forsubheadings Basket 2
-Fluorides :
2826.11 --Ofammonium orofsodium CTSH
2826.12 --Ofaluminium CTSH
2826.19 --Other CTSH
2826.20 -Fluorosilicates ofsodium orofpotassium CTSH
2826.30 -Sodium hexafluoroaluminate (synthetic
cryolite)CTSH
2826.90 -Other CTSH
28.27 Chlorides, chloride oxides andchloride
hydroxides; bromides andbromide
oxides; iodides andiodide oxides.Proposals asspecified forsubheadings Basket 2G/RO/W/13/Rev.3
Page207A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2827.10 -Ammonium chloride CTSH
2827.20 -Calcium chloride CTSH
-Other chlorides :
2827.31 --Ofmagnesium CTSH
2827.32 --Ofaluminium CTSH
2827.33 --Ofiron CTSH
2827.34 --Ofcobalt CTSH
2827.35 --Ofnickel CTSH
2827.38 --Ofzinc CTSH
2827.39 --Ofbarium CTSH
--Other CTSH
-Chloride oxides andchloride hydroxides
CTSH2827.41 --Ofcopper
2827.49 --Other CTSH
-Bromides andbromide oxides :
2827.51 --Bromides ofsodium orofpotassium CTSH
2827.59 --Other CTSH
2827.60 -Iodides andiodide oxides CTSH
28.28 Hypochlorites; commercial calcium
hypochlorite; chlorites; hypobromites.Proposals asspecified forsubheadings Basket 2
2828.10 -Commercial calcium hypochlorite and
other calcium hypochloritesCTSHG/RO/W/13/Rev.3
Page208A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2828.90 -Other CTSH
28.29 Chlorates andperchlorates; bromates
andperbromates; iodates and
periodates.Proposals asspecified forsubheadings Basket 2
-Chlorates :
2829.11 --Ofsodium CTSH
2829.19 --Other CTSH
2829.90 -Other CTSH
28.30 Sulphides; polysulphides. Proposals asspecified forsubheadings Basket 2
2830.10 -Sodium sulphides CTSH
2830.20 -Zinc sulphide CTSH
2830.30 -Cadmium sulphide CTSH
2830.90 -Other CTSH
28.31 Dithionites andsulphoxylates. Proposals asspecified forsubheadings Basket 2
2831.10 -Ofsodium CTSH
2831.90 -Other CTSH
28.32 Sulphites; thiosulphates. Proposals asspecified forsubheadings Basket 2
Issues :standard formulations ofsolutions fortitration;
dilution; purification.2832.10 -Sodium sulphites CTSH
2832.20 -Other sulphites CTSH
2832.30 -Thiosulphates CTSHG/RO/W/13/Rev.3
Page209A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
28.33 Sulphates; alums; peroxosulphates
(persulphates).Proposals asspecified forsubheadings Basket 2
-Sodium sulphates :
2833.11 --Disodium sulphate CTSH
2833.19 --Other CTSH
-Other sulphates :
2833.21 --Ofmagnesium CTSH
2833.22 --Ofaluminium CTSH
2833.23 --Ofchromium CTSH
2833.24 --Ofnickel CTSH
2833.25 --Ofcopper CTSH
2833.26 --Ofzinc CTSH
2833.27 --Ofbarium CTSH
2833.29 --Other CTSH
2833.30 -Alums CTSH
2833.40 -Peroxosulphates (persulphates) CTSH
28.34 Nitrites; nitrates. Proposals asspecified forsubheadings Basket 2
2834.10 -Nitrites CTSH
-Nitrates :
2834.21 --Ofpotassium CTSH
2834.22 --Ofbismuth CTSH
2834.29 --Other CTSHG/RO/W/13/Rev.3
Page210A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
28.35 Phosphinates (hypophosphites),
phosphonates (phosphites), phosphates
andpolyphosphates.Proposals asspecified forsubheadings Basket 2
2835.10 -Phosphinates (hypophosphites) and
phosphonates (phosphites)CTSH
-Phosphates
2835.22 --Ofmono- ordisodium CTSH
2835.23 --Oftrisodium CTSH
2835.24 --Ofpotassium CTSH
2835.25 --Calcium hydrogenorthophosphate
("dicalcium phosphate")CTSH
2835.26 --Other phosphates ofcalcium CTSH
2835.29 --Other CTSH
-Polyphosphates :
2835.31 --Sodium triphosphate (sodium
tripolyphosphate)CTSH
2835.39 --Other CTSH
28.36 Carbonates; peroxocarbonates
(percarbonates); commercial ammonium
carbonate containing ammonium
carbamate.Proposals asspecified forsubheadings Basket 2.
2836.10 -Commercial ammonium carbonate and
other ammonium carbonatesCTSH
2836.20 -Disodium carbonate CTSHG/RO/W/13/Rev.3
Page211A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2836.30 -Sodium hydrogencarbonate (sodium
bicarbonate)CTSH
2836.40 -Potassium carbonates CTSH
2836.50 -Calcium carbonate CTSH
2836.60 -Barium carbonate CTSH
2836.70 -Lead carbonate CTSH
-Other :
2836.91 --Lithium carbonates CTSH
2836.92 --Strontium carbonate CTSH
2836.99 --Other CTSH
28.37 Cyanides, cyanide oxides andcomplex
cyanides.Proposals asspecified forsubheadings Basket 2
-Cyanides andcyanide oxides :
2837.11 --Ofsodium CTSH
2837.19 --Other CTSH
2837.20 -Complex cyanides CTSH
28.38 Fulminates, cyanates andthiocyanates. CTH Basket 2
ex28.38 Fulminates (US) CTHS (US) Basket 2
ex28.38 Cyanates (US) CTHS (US) Basket 2
ex28.38 Thiocyanates (US) CTHS (US) Basket 2
28.39 Silicates; commercial alkali metal
silicates.Proposals asspecified forsubheadings Basket 2
-Ofsodium :G/RO/W/13/Rev.3
Page212A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2839.11 --Sodium metasilicates CTSH
2839.19 --Other CTSH
2839.20 -Ofpotassium CTSH
2839.90 -Other CTSH
28.40 Borates; peroxoborates (perborates). Proposals asspecified forsubheadings Basket 2
Issues :hydration, formulation ofstandard solutions.-Disodium tetraborate (refined borax)
2840.11 --Anhydrous CTSH
2840.19 --Other CTSH, except from subheading 2840.11
(JPN)Change from anhydrides tohydrates cannot beconsidered as
substantial transformation because itresults from asimple
process. (JPN)
2840.20 -Other borates CTSH
2840.30 -Peroxoborates (perborates) CTSH
28.41 Salts ofoxometallic orperoxometallic
acids.Proposals asspecified forsubheadings Basket 2
2841.10 -Aluminates CTSH
2841.20 -Chromates ofzincoroflead CTSH
2841.30 -Sodium dichromate CTSH
2841.40 -Potassium dichromate CTSH
2841.50 -Other chromates anddichromates;
peroxochromatesCTSH
-Manganites, manganates and
permanganates :
2841.61 --Potassium permanganate CTSHG/RO/W/13/Rev.3
Page213A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2841.69 --Other CTSH
2841.70 -Molybdates CTSH
2841.80 -Tungstates (wolframates) CTSH
2841.90 -Other CTSH
28.42 Other salts ofinorganic acids or
peroxoacids, excluding azides.Proposals asspecified forsubheadings Basket 2
2842.10 -Double orcomplex silicates CTSH
2842.90 -Other CTSH
VI.-MISCELLANEOUS
28.43 Colloidal precious metals; inorganic or
organic compounds ofprecious metals,
whether ornotchemically defined;
amalgams ofprecious metals.Proposals asspecified forsubheadings Basket 2
Issues :application ofchemical reaction rule.
2843.10 -Colloidal precious metals CTSH [except from headings 71.06, 71.08,
71.10 or71.12 (JPN)]Change ofprecious metals intoacolloidal condition cannot
beconsidered assubstantial transformation because itresults
from asimple process. (JPN)
-Silver compounds :
2843.21 --Silver nitrate CTSH
2843.29 --Other CTSH
2843.30 -Gold compounds CTSH
2843.90 -Other compounds; amalgams CTSHG/RO/W/13/Rev.3
Page214A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
28.44 Radioactive chemical elements and
radioactive isotopes (including thefissile
orfertile chemical elements and
isotopes) andtheir compounds; mixtures
andresidues containing these products.Proposals asspecified forsubheadings Basket 2
2844.10 -Natural uranium anditscompounds;
alloys, dispersions (including cermets),
ceramic products andmixtures containing
natural uranium ornatural uranium
compoundsCTSH
2844.20 -Uranium enriched inU235andits
compounds; plutonium anditscompounds;
alloys, dispersions (including cermets),
ceramic products andmixtures containing
uranium enriched inU235, plutonium or
compounds ofthese productsCTSH
2844.30 -Uranium depleted inU235andits
compounds; thorium anditscompounds;
alloys, dispersions (including cermets),
ceramic products andmixtures containing
uranium depleted inU235, thorium or
compounds ofthese productsCTSH
2844.40 -Radioactive elements andisotopes and
compounds other thanthose ofsubheading
No.2844.10, 2844.20 or2844.30; alloys,
dispersions (including cermets), ceramic
products andmixtures containing these
elements, isotopes orcompounds;
radioactive residuesCTSHG/RO/W/13/Rev.3
Page215A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2844.50 -Spent (irradiated) fuelelements
(cartridges) ofnuclear reactorsCTSH
28.45 Isotopes other than those ofheading No.
28.44; compounds, inorganic ororganic,
ofsuch isotopes, whether ornot
chemically defined.Proposals asspecified forsubheadings Basket 2
2845.10 -Heavy water (deuterium oxide) CTSH
2845.90 -Other CTSH
28.46 Compounds, inorganic ororganic, of
rare-earth metals, ofyttrium orof
scandium orofmixtures ofthese
metals.(a)CTH Basket 2
Change from 2846.10 to2846.90 bymixing withother
metal compounds cannot beconsidered assubstantial
transformation because itresults from asimple process.
(JPN)
(b)CTSH Seechapter ruleformixtures andpreparations (US)
(c)CTSH orMixtures rule
2846.10 -Cerium compounds Proposals asspecified fortheheading Decisions asspecified fortheheading
2846.90 -Other
28.47 Hydrogen peroxyde, whether ornot
solidified with urea.CTH Basket 2
28.48 Phosphides, whether ornotchemically
defined, excluding ferrophosphorus.CTH Basket 2
28.49 Carbides, whether ornotchemically
defined.Proposals asspecified forsubheadings Basket 2
2849.10 -Ofcalcium CTSH
2849.20 -Ofsilicon CTSHG/RO/W/13/Rev.3
Page216A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
2849.90 -Other CTSH
28.50 Hydrides, nitrides, azides, silicides and
borides, whether ornotchemically
defined, other than compounds which
arealsocarbides ofheading No._28.49.CTH Basket 2
28.51 Other inorganic compounds (including
distilled orconductivity water andwater
ofsimilar purity); liquid air(whether or
notrare gases have been removed);
compressed air;amalgams, other than
amalgams ofprecious metals.CTH Basket 2G/RO/W/13/Rev.3
Page217Chapter 29
A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
Chapter 29 Organic chemicals (a)CTH orCTSH, asapplicable orchange
which results from achemical reaction or
other supplementary criteria**Achemical reaction isaprocess inwhich chemical bonds in
molecules arebroken andnewchemical bonds areformed
between thefragments ofmolecules oradded elements so
thatoneormore oftheoriginal bonds nolonger linkthe
same chemical elements orfunctional groups.
(b)Goods ofthisChapter thatarenotwholly
theproduct ofonecountry shall bedeemed
tooriginate inthelastcountry where oneof
thefollowing occurs :
(a)CTSH (orCTH where there isno
subheading) or
(b)The goods have been obtained asaresult
ofachemical reaction; or
(c)TheCIFvalue ofnon-originating
materials imported andused inthe
production does notexceed 75%ofthe
ex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
FC=CIFValue ofNORM x100% (75%
Ex-factory priceTheTechnical Committee hasagreed thattheorigin criteria
aresatisfied byeither achange intariff classification ora
chemical reaction.
Thechemical reaction criterion isunderstood toapply for
allheadings, subheadings orsplitheadings unless otherwise
specified .
Thephysical transformations enumerated below aretobe
further examined onacase-by-case basis. Itisunderstood
thattheyarenotorigin-conferring unless otherwise
specified.
Nooverall approach hasbeen decided ontheproposed
Mixing rule. Itisunderstood thattheTechnical Committee
willidentify theheadings andsubheadings towhich itwould
apply .
**ECandKOR reserve their position concerning Chapter 29.G/RO/W/13/Rev.3
Page218A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
where
FC:foreign content
NORM :Non-originating rawmaterial
Ex-Factory price =total materials cost+
direct labour
costs +overheads costs +profitsProposal (b)bySingapore applies toallheadings ofthis
Chapter. Itisconsistent withtheapproach agreed bythe
Technical Committee totheextent thatchange intariff
classification andchemical reaction areorigin-conferring,
butotherwise usesdifferent supplementary criteria. (Sec)
Chemical reaction isdefined asaprocess in
which chemical bonds inmolecules are
broken andnewchemical bonds areformed
between thefragmented molecules and/or
added elements sothatoneormore ofthe
original bonds nolonger linkthesame
chemical elements orfunctional groups (SG)Mixtures andpreparations :thedeliberate and
proportionally controlled mixing orblending ofgoods, other
thanthemere addition ofdiluents, which results inthe
production ofagood having physical and/or chemical
characteristics different from theindividual constituents is
considered tobeorigin conferring. (US)
Transformation processes toobtain aquality, different from
thecharacteristics oftheimported products, required for
special usesorfurther processing within thesame
subheading orheading. Physical transformations such as
purification (distillation, sublimation, crystallization,
melting inzones), doping, manufacturing ofstandard
solutions. (CH)
I.-HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED ORNITROSATED DERIVATIVES
29.01 Acyclic hydrocarbons. Proposals asspecified forsubheadings Basket 2
2901.10 -Saturated CTSH
-Unsaturated :
2901.21 --Ethylene CTSH
2901.22 --Propene (propylene) CTSH
2901.23 --Butene (butylene) andisomers thereof CTSH
2901.24 --Buta-1,3-diene andisoprene CTSH
2901.29 --Other CTSHG/RO/W/13/Rev.3
Page219A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
29.02 Cyclic hydrocarbons. Proposals asspecified forsubheadings Basket 2
-Cyclanes, cyclenes andcycloterpenes
2902.11 --Cyclohexane CTSH
2902.19 --Other CTSH
2902.20 -Benzene CTSH
2902.30 -Toluene CTSH
-Xylenes :
2902.41 --o-Xylene CTSH
2902.42 --m-Xylene CTSH
2902.43 --p-Xylene CTSH
2902.44 --Mixed xylene isomers CTSH
2902.50 -Styrene CTSH
2902.60 -Ethylbenzene CTSH
2902.70 -Cumene CTSH
2902.90 -Other CTSH
29.03 Halogenated derivatives of
hydrocarbons.Proposals asspecified forsubheadings Basket 2
-Saturated chlorinated derivatives of
acyclic hydrocarbons:
2903.11 --Chloromethane (methyl chloride) and
chloroethane (ethyl chloride)CTSH
2903.12 --Dichloromethane (methylene chloride) CTSH
2903.13 --Chloroforme (trichloromethane) CTSHG/RO/W/13/Rev.3
Page220A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2903.14 --Carbon tetrachloride CTSH
2903.15 --1,2-Dichloroethane (ethylene dichloride) CTSH
2903.16 --1,2-Dichloropropane (propylene
dichloride) anddichlorobutanesCTSH
2903.19 --Other CTSH
-Unsaturated chlorinated derivatives of
acyclic hydrocarbons:
2903.21 --Vinyl chloride (chloroethylene) CTSH
2903.22 --Trichloroethylene CTSH
2903.23 --Tetrachloroethylene (perchloroethylene) CTSH
2903.29 --Other CTSH
2903.30 -Fluorinated, brominated oriodinated
derivatives ofacyclic hydrocarbonsCTSH
-Halogenated derivatives ofacyclic
hydrocarbons containing twoormore
different halogens :
2903.41 --Trichlorofluoromethane CTSH
2903.42 --Dichlorodifluoromethane CTSH
2903.43 --Trichlorotrifluoroethanes CTSH
2903.44 --Dichlorotetrafluoroethanes and
chloropentafluoroethaneCTSH
2903.45 --Other derivatives perhalogenated only
withfluorine andchlorineCTSHG/RO/W/13/Rev.3
Page221A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2903.46 --Bromochlorodifluoromethane,
bromotrifluoromethane and
dibromotetrafluoroethanesCTSH
2903.47 --Other perhalogenated derivatives CTSH
2903.49 --Other CTSH
-Halogenated derivatives ofcyclanic,
cyclenic orcycloterpenic hydrocarbons :
2903.51 --1,2,3,4,5,6-Hexachlorocyclohexane CTSH
2903.59 --Other CTSH
-Halogenated derivatives ofaromatic
hydrocarbons :
2903.61 --Chlorobenzene, o-dichlorobenzene and
p-dichlorobenzeneCTSH
2903.62 --Hexachlorobenzene andDDT
(1,1,1-trichloro-2,2-bis
(p-chlorophenyl)ethane)CTSH
2903.69 --Other CTSH
29.04 Sulphonated, nitrated ornitrosated
derivatives ofhydrocarbons, whether or
nothalogenated.Proposals asspecified forsubheadings Basket 2
2904.10 -Derivatives containing onlysulpho
groups, their saltsandethyl estersCTSH
2904.20 -Derivatives containing onlynitro oronly
nitroso groupsCTSH
2904.90 -Other CTSHG/RO/W/13/Rev.3
Page222A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
II.-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED ORNITROSATED DERIVATIVES
29.05 Acyclic alcohols andtheir halogenated,
sulphonated, nitrated ornitrosated
derivatives.Proposals asspecified forsubheadings Basket 2
Saturated monohydric alcohols :
2905.11 --Methanol (methyl alcohol) CTSH
2905.12 --Propan-1-ol (propyl alcohol) and
propan-2-ol (isopropyl alcohol)CTSH
2905.13 --Butan-1-ol (n-butyl alcohol) CTSH
2905.14 --Other butanols CTSH
2905.15 --Pentanol (amyl alcohol) andisomers
thereofCTSH
2905.16 --Octanol (octyl alcohol) andisomers
thereofCTSH
2905.17 --Dodecan-1-ol (lauryl alcohol),
hexadecan-1-ol (cetyl alcohol) and
octadecan-1-ol (stearyl alcohol)CTSH
2905.19 --Other CTSH
-Unsaturated monohydric alcohols :
2905.22 --Acyclic terpene alcohols CTSH
2905.29 --Other CTSH
-Diols :
2905.31 --Ethylene glycol (ethanediol) CTSH
2905.32 --Propylene glycol (propane-1,2-diol) CTSHG/RO/W/13/Rev.3
Page223A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2905.39 --Other CTSH
-Other polyhydric alcohols :
2905.41 --2-Ethyl-2-(hydroxymethyl)propane-1,3
-diol (trimethylolpropane)CTSH
2905.42 --Pentaerythritol CTSH
2905.43 --Mannitol CTSH
2905.44 --D-glucitol (sorbitol) CTSH
2905.45 --Glycerol CTSH
2905.49 -Halogenated, sulphonated, nitrated or
nitrosated derivatives ofacyclic alcoholsCTSH
2905.50 -Halogenated, sulphonated, nitrated or
nitrosated derivatives ofacyclic alcoholsCTSH
29.06 Cyclic alcohols andtheir halogenated,
sulphonated, nitrated ornitrosated
derivatives.Proposals asspecified forsubheadings Basket 2
-Cyclanic, cyclenic orcycloterpenic :
2906.11 --Menthol CTSH
2906.12 --Cyclohexanol, methylcyclohexanols and
dimethylcyclohexanolsCTSH
2906.13 --Sterols andinositols CTSH
2906.14 --Terpineols CTSH
2906.19 --Other CTSH
-Aromatic :G/RO/W/13/Rev.3
Page224A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2906.21 --Benzyl alcohol
2906.29 --Other
III.PHENOLS, PHENOL-ALCOHOLS,AND THEIR HALOGENATED, SULPHONATED, NITRATED ORNITROSATED
DERIVATIVES
29.07 Phenols; phenol-alcohols. Proposals asspecified forsubheadings Basket 2
-Monophenols :
2907.11 --Phenol (hydroxybenzene) anditssalts CTSH
2907.12 --Cresols andtheir salts CTSH
2907.13 --Octylphenol, nonylphenol andtheir
isomers; saltsthereofCTSH
2907.14 --Xylenols andtheir salts CTSH
2907.15 --Naphthols andtheir salts CTSH
2907.19 --Other CTSH
-Polyphenols :
2907.21 --Resorcinol anditssalts CTSH
2907.22 --Hydroquinone (quinol) anditssalts CTSH
2907.23 --4,4'-Isopropylidenediphenol (bisphenol
A,diphenylolpropane) anditssaltsCTSH
2907.29 --Other CTSH
2907.30 -Phenol-alcohols CTSHG/RO/W/13/Rev.3
Page225A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
29.08 Halogenated, sulphonated, nitrated or
nitrosated derivatives ofphenols or
phenol-alcohols.Proposals asspecified forsubheadings Basket 2
2908.10 -Derivatives containing onlyhalogen
substituents andtheir saltsCTSH
2908.20 -Derivatives containing onlysulpho
groups, their saltsandestersCTSH
2908.90 -Other CTSH
IV.-ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH ATHREE-MEMBERED
RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED ORNITROSATED
DERIVATIVES
29.09 Ethers, ether-alcohols, ether-phenols,
ether-alcohol- phenols, alcohol
peroxides, ether peroxides, ketone
peroxides (whether ornotchemically
defined), andtheir halogenated,
sulphonated, nitrated ornitrosated
derivatives.Proposals asspecified forsubheadings Basket 2
-Acyclic ethers andtheir halogenated,
sulphonated, nitrated ornitrosated
derivatives :
2909.11 --Diethyl ether CTSH
2909.19 --Other CTSH
2909.20 -Cyclanic, cyclenic orcycloterpenic ethers
andtheir halogenated, sulphonated,
nitrated ornitrosated derivativesCTSHG/RO/W/13/Rev.3
Page226A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2909.30 -Aromatic ethers andtheir halogenated,
sulphonated, nitrated ornitrosated
derivativesCTSH
-Ether-alcohols andtheir halogenated,
sulphonated, nitrated ornitrosated
derivatives :
2909.41 --2,2'-Oxydiethanol (diethylene glycol,
digol)CTSH
2909.42 --Monomethyl ethers ofethylene glycol or
ofdiethylene glycolCTSH
2909.43 --Monobutyl ethers ofethylene glycol or
ofdiethylene glycolCTSH
2909.44 --Other monoalkylethers ofethylene
glycol orofdiethylene glycolCTSH
2909.49 --Other CTSH
2909.50 -Ether-phenols, ether-alcohol-phenols and
their halogenated, sulphonated, nitrated or
nitrosated derivativesCTSH
2909.60 -Alcohol peroxides, ether peroxides,
ketone peroxides andtheir halogenated,
sulphonated, nitrated ornitrosated
derivativesCTSH
29.10 Epoxides, epoxyalcohols, epoxyphenols
andepoxyethers, with a
three-membered ring, andtheir
halogenated, sulphonated, nitrated or
nitrosated derivatives.Proposals asspecified forsubheadings Basket 2
2910.10 -Oxirane (ethylene oxide) CTSHG/RO/W/13/Rev.3
Page227A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2910.20 -Methyloxirane (propylene oxide) CTSH
2910.30 -1-Chloro-2,3-epoxypropane
(epichlorohydrin)CTSH
2910.90 -Other CTSH
29.11 Acetals andhemiacetals, whether ornot
with other oxygen function, andtheir
halogenated, sulphonated, nitrated or
nitrosated derivatives.CTH Basket 2
V.-ALDEHYDE-FUNCTION COMPOUNDS
29.12 Aldehydes, whether ornotwith other
oxygen function; cyclic polymers of
aldehydes; paraformaldehyde.Proposals asspecified forsubheadings Basket 2
-Acyclic aldehydes without other oxygen
function :
2912.11 --Methanal (formaldehyde) CTSH
2912.12 --Ethanal (acetaldehyde) CTSH
2912.13 --Butanal (butyraldehyde, normal isomer) CTSH
2912.19 --Other CTSH
-Cyclic aldehydes without other oxygen
function :
2912.21 --Benzaldehyde CTSH
2912.29 --Other CTSH
2912.30 -Aldehyde-alcohols CTSHG/RO/W/13/Rev.3
Page228A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
-Aldehyde-ethers, aldehyde-phenols and
aldehydes withother oxygen function :
2912.41 --Vanillin
(4-hydroxy-3-methoxybenzaldehyde)CTSH
2912.42 --Ethylvanillin
(3-ethoxy-4-hydroxybenzaldehyde)CTSH
2912.49 --Other CTSH
2912.50 -Cyclic polymers ofaldehydes CTSH
2912.60 -Paraformaldehyde CTSH
29.13 Halogenated, sulphonated, nitrated or
nitrosated derivatives ofproducts of
heading No.29.12.CTH Basket 2
VI.-KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS
29.14 Ketones andquinones, whether ornot
with other oxygen function, andtheir
halogenated, sulphonated, nitrated or
nitrosated derivatives.Proposals asspecified forsubheadings Basket 2
-Acyclic ketones without other oxygen
function :
2914.11 --Acetone CTSH
2914.12 --Butanone (methyl ethyl ketone) CTSH
2914.13 --4-Methylpentan-2-one (methyl isobutyl
ketone)CTSH
2914.19 --Other CTSHG/RO/W/13/Rev.3
Page229A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
-Cyclanic, cyclenic orcycloterpenic
ketones without other oxygen function :
2914.21 --Camphor CTSH
2914.22 --Cyclohexanone and
methylcyclohexanonesCTSH
2914.23 --Ionones andmethylionones CTSH
2914.29 --Other CTSH
-Aromatic ketones without other oxygen
function :
2914.31 --Phenylacetone (phenylpropan-2-one) CTSH
2914.39 --Other CTSH
2914.40 -Ketone-alcohols andketone-aldehydes CTSH
2914.50 -Ketone-phenols andketones withother
oxygen functionCTSH
-Quinones :
2914.61 --Anthraquinone CTSH
2914.69 --Other CTSH
2914.70 -Halogenated, sulphonated, nitrated or
nitrosated derivativesCTSHG/RO/W/13/Rev.3
Page230A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
VII.- CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR
HALOGENATED, SULPHONATED, NITRATED ORNITROSATED DERIVATIVES
29.15 Saturated acyclic monocarboxylic acids
andtheir anhydrides, halides, peroxides
andperoxyacids; their halogenated,
sulphonated, nitrated ornitrosated
derivatives.Proposals asspecified forsubheadings Basket 2
-Formic acid, itssaltsandesters :
2915.11 --Formic acid CTSH
2915.12 --Salts offormic acid CTSH
2915.13 --Esters offormic acid CTSH
-Acetic acidanditssalts; acetic
anhydride:
2915.21 --Acetic acid CTSH
2915.22 --Sodium acetate CTSH
2915.23 --Cobalt acetates CTSH
2915.24 --Acetic anhydride CTSH
2915.29 --Other CTSH
-Esters ofacetic acid:
2915.31 --Ethyl acetate CTSH
2915.32 --Vinyl acetate CTSH
2915.33 --n-Butyl acetate CTSH
2915.34 --Isobutyl acetate CTSH
2915.35 --2-Ethoxyethyl acetate CTSHG/RO/W/13/Rev.3
Page231A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2915.39 --Other CTSH
2915.40 -Mono-, di-ortrichloroacetic acids, their
saltsandestersCTSH
2915.50 -Propionic acid, itssaltsandesters CTSH
2915.60 -Butyric acids, valeric acids, their salts
andestersCTSH
2915.70 -Palmitic acid, stearic acid, their saltsand
estersCTSH
2915.90 -Other CTSHG/RO/W/13/Rev.3
Page232A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
29.16 Unsaturated acyclic monocarboxylic
acids, cyclic monocarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated ornitrosated
derivatives.Proposals asspecified forsubheadings Basket 2
-Unsaturated acyclic monocarboxylic
acids, their anhydrides, halides,
peroxides, peroxyacids andtheir
derivatives :
2916.11 --Acrylic acidanditssalts CTSH
2916.12 --Esters ofacrylic acid CTSH
2916.13 --Methacrylic acidanditssalts CTSH
2916.14 --Esters ofmethacrylic acid CTSH
2916.15 --Oleic, linoleic orlinolenic acids, their
saltsandestersCTSH
2916.19 --Other CTSHG/RO/W/13/Rev.3
Page233A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2916.20 -Cyclanic, cyclenic orcycloterpenic
monocarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids andtheir
derivativesCTSH
-Aromatic monocarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :
2916.31 --Benzoic acid, itssaltsandesters CTSH
2916.32 --Benzoyl peroxide andbenzoyl chloride CTSH
2916.34 --Phenylacetic acidanditssalts CTSH
2916.35 --Esters ofphenylacetic acid CTSH
2916.39 --Other CTSH
29.17 Polycarboxylic acids, their anhydrides,
halides, peroxides andperoxyacids;
their halogenated, sulphonated, nitrated
ornitrosated derivatives.Proposals asspecified forsubheadings Basket 2
Issue :separation ofisomers.
-Acyclic polycarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :
2917.11 --Oxalic acid, itssaltsandesters CTSH
2917.12 --Adipic acid, itssaltsandesters CTSH
2917.13 --Azelaic acid, sebacic acid, their salts
andestersCTSH
2917.14 --Maleic anhydride CTSH
2917.19 --Other CTSHG/RO/W/13/Rev.3
Page234A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2917.20 -Cyclanic, cyclenic orcycloterpenic
polycarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids andtheir
derivativesCTSH
-Aromatic polycarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :
2917.31 --Dibutyl orthophthalates CTSH
2917.32 --Dioctyl orthophthalates CTSH
2917.33 --Dinonyl ordidecyl orthophthalates CTSH
2917.34 --Other esters oforthophthalic acid CTSH
2917.35 --Phthalic anhydride CTSH
2917.36 --Terephthalic acidanditssalts CTSH
2917.37 --Dimethyl terephthalate CTSH
2917.39 --Other CTSH
29.18 Carboxylic acids with additional oxygen
function andtheir anhydrides, halides,
peroxides andperoxyacids; their
halogenated, sulphonated, nitrated or
nitrosated derivatives.Proposals asspecified forsubheadings Basket 2
-Carboxylic acids withalcohol function
butwithout other oxygen function, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :
2918.11 --Lactic acid, itssaltsandesters CTSHG/RO/W/13/Rev.3
Page235A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2918.12 --Tartaric acid CTSH
2918.13 --Salts andesters oftartaric acid CTSH
2918.14 --Citric acid CTSH
2918.15 --Salts andesters ofcitric acid CTSH
2918.16 --Gluconic acid, itssaltsandesters CTSH
2918.17 --Phenylglycolic acid(mandelic acid), its
saltsandestersCTSH
2918.19 --Other CTSH
-Carboxylic acids withphenol function but
without other oxygen function, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :
2918.21 --Salicylic acidanditssalts CTSH
2918.22 --O-Acetylsalicylic acid, itssaltsand
estersCTSH
2918.23 --Other esters ofsalicylic acidandtheir
saltsCTSH
2918.29 --Other CTSH
2918.30 -Carboxylic acids withaldehyde orketone
function butwithout other oxygen
function, their anhydrides, halides,
peroxides, peroxyacids andtheir
derivativesCTSH
2918.90 -Other CTSHG/RO/W/13/Rev.3
Page236A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
VIII.- ESTERS OFINORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED,
NITRATED ORNITROSATED DERIVATIVES
29.19 Phosphoric esters andtheir salts,
including lactophosphates; their
halogenated, sulphonated, nitrated or
nitrosated derivatives.CTH Basket 2
29.20 Esters ofother inorganic acids
(excluding esters ofhydrogen halides)
andtheir salts; their halogenated,
sulphonated, nitrated ornitrosated
derivatives.Proposals asspecified forsubheadings Basket 2
2920.10 -Thiophosphoric esters
(phosphorothioates) andtheir salts; their
halogenated, sulphonated, nitrated or
nitrosated derivativesCTSH
2920.90 -Other CTSH
IX.-NITROGEN-FUNCTION COMPOUNDS
29.21 Amine-function compounds. Proposals asspecified forsubheadings Basket 2
-Acyclic monoamines andtheir
derivatives; saltsthereof :
2921.11 --Methylamine, di-ortrimethylamine and
their saltsCTSH
2921.12 --Diethylamine anditssalts CTSH
2921.19 --Other CTSHG/RO/W/13/Rev.3
Page237A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
-Acyclic polyamines andtheir derivatives;
saltsthereof :
2921.21 --Ethylenediamine anditssalts CTSH
2921.22 --Hexamethylenediamine anditssalts CTSH
2921.29 --Other CTSH
2921.30 -Cyclanic, cyclenic orcycloterpenic
mono- orpolyamines, andtheir
derivatives; saltsthereofCTSH
-Aromatic monoamines andtheir
derivatives; saltsthereof:
2921.41 --Aniline anditssalts CTSH
2921.42 --Aniline derivatives andtheir salts CTSH
2921.43 --Toluidines andtheir derivatives; salts
thereofCTSH
2921.44 --Diphenylamine anditsderivatives; salts
thereofCTSH
2921.45 --1-Naphthylamine (alpha-naphthylamine),
2-naphthylamine (beta-naphthylamine) and
their derivatives; saltsthereofCTSH
2921.49 --Other CTSH
-Aromatic polyamines andtheir
derivatives; saltsthereof:
2921.51 --o-, m-,p-Phenylenediamine,
diaminotoluenes, andtheir derivatives;
saltsthereofCTSHG/RO/W/13/Rev.3
Page238A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2921.59 --Other CTSH
29.22 Oxygen-function amino-compounds. Proposals asspecified forsubheadings Basket 2
-Amino-alcohols, their ethers andesters,
other thanthose containing more thanone
kindofoxygen function; saltsthereof :
2922.11 --Monoethanolamine anditssalts CTSH
2922.12 --Diethanolamine anditssalts CTSH
2922.13 --Triethanolamine anditssalts CTSH
2922.19 --Other CTSH
-Amino-naphthols andother
amino-phenols, their ethers andesters,
other thanthose containing more thanone
kindofoxygen function; saltsthereof :
2922.21 --Aminohydroxynaphthalenesulphonic
acids andtheir saltsCTSH
2922.22 --Anisidines, dianisidines, phenetidines,
andtheir saltsCTSH
2922.29 --Other CTSH
2922.30 -Amino-aldehydes, amino-ketones and
amino-quinones, other thanthose
containing more thanonekindofoxygen
function; saltsthereofCTSH
-Amino-acids andtheir esters, other than
those containing more thanonekindof
oxygen function; saltsthereof :
2922.41 --Lysine anditsesters; saltsthereof CTSHG/RO/W/13/Rev.3
Page239A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2922.42 --Glutamic acidanditssalts CTSH
2922.43 --Anthranilic acidanditssalts CTSH
2922.49 --Other CTSH
2922.50 --Amino-alcohol-phenols,
amino-acid-phenols andother
amino-compounds withoxygen functionCTSH
29.23 Quaternary ammonium salts and
hydroxides; lecithins andother
phosphoaminolipids.Proposals asspecified forsubheadings Basket 2
2923.10 -Choline anditssalts CTSH
2923.20 -Lecithins andother phosphoaminolipids CTSH
2923.90 -Other CTSH
29.24 Carboxyamide-function compounds;
amide-function compounds ofcarbonic
acid.Proposals asspecified forsubheadings Basket 2
2924.10 -Acyclic amides (including acyclic
carbamates) andtheir derivatives; salts
thereofCTSH
-Cyclic amides (including cyclic
carbamates) andtheir derivatives; salts
thereof :
2924.21 --Ureines andtheir derivatives; salts
thereofCTSH
2924.22 --2-Acetamidobenzoic acid CTSH
2924.29 --Other CTSHG/RO/W/13/Rev.3
Page240A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
29.25 Carboxyimide-function compounds
(including saccharin anditssalts) and
imine-function compounds.Proposals asspecified forsubheadings Basket 2
-Imides andtheir derivatives; saltsthereof
:
2925.11 --Saccharin anditssalts CTSH
2925.19 --Other CTSH
2925.20 -Imines andtheir derivatives; saltsthereof CTSH
29.26 Nitrile-function compounds. Proposals asspecified forsubheadings Basket 2
2926.10 -Acrylonitrile CTSH
2926.20 -1-Cyanoguanidine (dicyandiamide) CTSH
2926.90 -Other CTSH
29.27 Diazo-, azo-orazoxy-compounds. CTH Basket 2
29.28 Organic derivatives ofhydrazine orof
hydroxylamine.CTH Basket 2
29.29 Compounds with other nitrogen
function.Proposals asspecified forsubheadings Basket 2
2929.10 -Isocyanates CTSH
2929.90 -Other CTSH
X.-ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS,
AND SULPHONAMIDES
29.30 Organo-sulphur compounds. Proposals asspecified forsubheadings Basket 2
2930.10 -Dithiocarbonates (xanthates) (a)CTSH (JPN) (MEX) (CAN) (CH) (NZ)G/RO/W/13/Rev.3
Page241A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
(b)CTH (US)
2930.20 -Thiocarbamates anddithiocarbamates (a)CTSH (JPN) (MEX) (CAN) (CH) (NZ)
(b)CTH (US)
2930.30 -Thiuram mono-, di-ortetrasulphides (a)CTSH (JPN) (MEX) (CAN) (CH) (NZ)
(b)CTH (US)
2930.40 -Methionine (a)CTSH (JPN) (MEX) (CAN) (CH) (NZ)
(b)CTH (US)
2930.90 -Other (a)CTSH (JPN) (MEX) (CAN) (CH) (NZ)
(b)CTH (US)
29.31 Other organo-inorganic compounds. CTH Basket 2
29.32 Heterocyclic compounds with oxygen
hetero-atom(s) only.Proposals asspecified forsubheadings Basket 2
-Compounds containing anunfused furan
ring(whether ornothydrogenated) inthe
structure :
2932.11 --Tetrahydrofuran CTSH
2932.12 --2-Furaldehyde (furfuraldehyde) CTSH
2932.13 --Furfuryl alcohol andtetrahydrofurfuryl
alcoholCTSH
2932.19 --Other CTSH
-Lactones :
2932.21 --Coumarin, methylcoumarins and
ethylcoumarinsCTSHG/RO/W/13/Rev.3
Page242A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2932.29 --Other lactones CTSH
-Other :
2932.91 --Isosafrole CTSH
2932.92 --1-(1,3-Benzodioxol-5-yl)propan-2-one CTSH
2932.93 --Piperonal CTSH
2932.94 --Safrole CTSH
2932.99 --Other CTSH
29.33 Heterocyclic compounds with nitrogen
hetero-atom(s) only.Proposals asspecified forsubheadings Basket 2
-Compounds containing anunfused
pyrazole ring(whether ornot
hydrogenated) inthestructure :
2933.11 --Phenazone (antipyrin) anditsderivatives CTSH
2933.19 --Other CTSH
-Compounds containing anunfused
imidazole ring(whether ornot
hydrogenated) inthestructure :
2933.21 --Hydantoin anditsderivatives CTSH
2933.29 --Other CTSH
-Compounds containing anunfused
pyridine ring(whether ornot
hydrogenated) inthestructure :
2933.31 --Pyridine anditssalts CTSHG/RO/W/13/Rev.3
Page243A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2933.32 --Piperidine anditssalts CTSH
2933.39 --Other CTSH
2933.40 -Compounds containing aquinoline or
isoquinoline ring-system (whether ornot
hydrogenated), notfurther fusedCTSH
-Compounds containing apyrimidine ring
(whether ornothydrogenated) or
piperazine ringinthestructure :
2933.51 --Malonylurea (barbituric acid) andits
derivatives; saltsthereofCTSH
2933.59 --Other CTSH
-Compounds containing anunfused
triazine ring(whether ornot
hydrogenated) inthestructure :
2933.61 --Melamine CTSH
2933.69 --Other CTSH
-Lactams :
2933.71 --6-Hexanelactam (epsilon-caprolactam) CTSH
2933.79 --Other lactams CTSH
2933.90 -Other CTSH
29.34 Nucleic acids andtheir salts; other
heterocyclic compounds.Proposals asspecified forsubheadings Basket 2
2934.10 -Compounds containing anunfused
thiazole ring(whether ornot
hydrogenated) inthestructureCTSHG/RO/W/13/Rev.3
Page244A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2934.20 -Compounds containing abenzothiazole
ring-system (whether ornot
hydrogenated), notfurther fusedCTSH
2934.30 -Compounds containing aphenothiazine
ring-system (whether ornot
hydrogenated), notfurther fusedCTSH
2934.90 -Other CTSH
29.35 Sulphonamides. CTH Basket 2
XI.-PROVITAMINS, VITAMINS AND HORMONES
29.36 Provitamins andvitamins, natural or
reproduced bysynthesis (including
natural concentrates), derivatives
thereof used primarily asvitamins, and
intermixtures oftheforegoing, whether
ornotinanysolvent.Proposals asspecified forsubheadings Basket 2
Issue :application ofChapter Rule onMixtures
2936.10 -Provitamins, unmixed CTSH
-Vitamins andtheir derivatives, unmixed :CTSH
2936.21 --Vitamins Aandtheir derivatives CTSH
2936.22 --Vitamin B1anditsderivatives CTSH
2936.23 --Vitamin B2anditsderivatives CTSH
2936.24 --D-orDL-Pantothenic acid(Vitamin B3
orVitamin B5)anditsderivativesCTSH
2936.25 --Vitamin B6anditsderivatives CTSH
2936.26 --Vitamin B12anditsderivatives CTSHG/RO/W/13/Rev.3
Page245A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2936.27 --Vitamin Canditsderivatives CTSH
2936.28 --Vitamin Eanditsderivatives CTSH
2936.29 --Other vitamins andtheir derivatives CTSH
2936.90 -Other, including natural concentrates (a)CTSH, except from subheadings
2936.10 -2936.29 (JPN) (MEX)Change tothissubheading from subheadings 2936.10
through 2936.29 bymixing cannot beconsidered as
substantial transformation because itresults from asimple
process (JPN)
(b)CTSH (US) (CAN) (CH) (NZ) Seechapter ruleformixtures andpreparations (US)
29.37 Hormones, natural orreproduced by
synthesis; derivatives thereof, used
primarily ashormones; other steroids
used primarily ashormones.CTSH Basket 2
2937.10 -Pituitary (anterior) orsimilar hormones,
andtheir derivativesProposals asspecified fortheheading
-Adrenal cortical hormones andtheir
derivatives :
2937.21 --Cortisone, hydrocortisone, prednisone
(dehydrocortisone) andprednisolone
(dehydrohydrocortisone)
2937.22 --Halogenated derivatives ofadrenal
cortical hormones
2937.29 --Other
-Other hormones andtheir derivatives;
other steroids used primarily ashormones:
2937.91 --Insulin anditssaltsG/RO/W/13/Rev.3
Page246A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2937.92 --Oestrogens andprogestogens
2937.99 --Other
XII.- GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL ORREPRODUCED BYSYNTHESIS, AND THEIR
SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
29.38 Glycosides, natural orreproduced by
synthesis, andtheir salts, ethers, esters
andother derivatives.(a)CTH (US) Basket 2
(b)CTSH (JPN) (MEX) (CAN) (CH) (NZ)
2938.10 -Rutoside (rutin) anditsderivatives Proposals asspecified fortheheading
2938.90 -Other
29.39 Vegetable alkaloids, natural or
reproduced bysynthesis, andtheir
salts, ethers, esters andother
derivatives.CTSH Basket 2
2939.10 -Alkaloids ofopium andtheir derivatives;
saltsthereofProposals asspecified fortheheading
-Alkaloids ofcinchona andtheir
derivatives; saltsthereof :
2939.21 --Quinine anditssalts
2939.29 --Other
2939.30 -Caffeine anditssalts
-Ephedrines andtheir salts:
2939.41 --Ephedrine anditssalts
2939.42 --Pseudoephedrine (INN) anditssalts
2939.49 --OtherG/RO/W/13/Rev.3
Page247A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2939.50 -Theophylline andaminophylline
(theophylline- ethylenediamine) andtheir
derivatives; saltsthereof
-Alkaloids ofryeergot andtheir
derivatives; saltsthereof :
2939.61 --Ergometrine (INN) anditssalts
2939.62 --Ergotamine (INN) anditssalts
2939.63 --Lysergic acidanditssalts
2939.69 --Other
2939.70 -Nicotine anditssalts
2939.90 -Other
XIII.- OTHER ORGANIC COMPOUNDS
29.40 Sugars, chemically pure, other than
sucrose, lactose, maltose, glucose and
fructose; sugar ethers andsugar esters,
andtheir salts, other than products of
heading No._29.37, 29.38 or29.39.CTH Basket 2
29.41 Antibiotics. CTSH Basket 2
2941.10 -Penicillins andtheir derivatives witha
penicillanic acidstructure; saltsthereofProposals asspecified fortheheading
2941.20 -Streptomycins andtheir derivatives; salts
thereof
2941.30 -Tetracyclines andtheir derivatives; salts
thereofG/RO/W/13/Rev.3
Page248A B C D
HSCode
NumberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious column
2941.40 -Chloramphenicol anditsderivatives; salts
thereof
2941.50 -Erythromycin anditsderivatives; salts
thereof
2941.90 -Other
29.42 Other organic compounds. CTH Basket 2G/RO/W/13/Rev.3
Page249Chapter 30
1.Notwithstanding thetariff shiftrules ofthisChapter where agood ofthisChapter istheproduct ofachemical reaction, thecountry oforigin ofthegood shall bethe
country inwhich thegood underwent thatchemical reaction.
A“chemical reaction ”means aprocess inwhich chemical bonds inmolecules arebroken andnewchemical bonds areformed between thefragments ofmolecules
[and/or (SG)] added elements sothatoneormore oftheoriginal bonds nolonger linkthesame chemical elements offunctional groups. [Changes inthedegree ofhydration,
including toandfrom theanhydrous state, arenottobeconsidered aschemical reactions. (CAN)
2.[Aforeign material orcomponent willnotbedeemed tohave satisfied allapplicable requirements ofthese tariff shiftrules byreason ofachange from oneclassification
toanother merely astheresult oftheseparation ofoneormore individual materials orcomponents from anartificial mixture unless theisolated material orcomponent, itself,
alsounderwent achemical reaction forthepurpose ofthisNote.) (CAN)
3.[Transformation processes toobtain thepharmaceutical dosage form areconsidered toconfer origin inthecountry where these activities takeplace((CH)
4.[Any processing leading topreparations from blood orblood fractions isconsidered toconfer origin inthecountry where these activities takeplace.( (CH)
5.[Biotechnology products --Forpurposes ofheading 30.02, goods that:
(a) Aretheresult ofabiochemical reaction, including processes such asenzymatic splitting, enzymatic splicing, salting, ortheforming ofchemical derivatives for
thepurposes ofpurification; or
(b) Have been obtained from thehybridization orgenetic modification ofcells ormicroorganisms, including:
(I) Production ofisolated genes orgene fragments;
(ii) Production ofplasmids orother intercellular structures;
(iii) Production orisolation ofrecombinant DNA including gene splicing, gene insertion andexpression; or
(iv) Biological orbiotechnological culturing ofbacteria, viruses, ortheproduction ofmacrophages, phages, interferons, interleukins, antigens, antibodies, antibody
fragments, orcomplex antibody conjugates; aredeemed tobegoods ofthecountry where such processes lastoccurred.( (US)
6.[Mixtures andpreparations --Forpurposes ofheadings 3002,3003, and3004, thedeliberate andproportionally controlled mixing orblending ofgoods, other thanthe
mere addition ofdiluents, which results intheproduction ofagood having physical and/or chemical characteristics different from theindividual constituents isconsidered to
beorigin conferring.] (US)G/RO/W/13/Rev.3
Page250CHAPTER 30
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Thefollowing comment provides further technical
explanation onthehydration issue referred tointhe
second sentence ofparagraph 2oftheproposed
Note 1,byCanada, toSectionVI oftheHarmonized
System.
Many chemicals exist indifferent hydration states.
That is,they canhave different discrete numbers of
water molecules associated with each molecule orunit
cell. Anexample issodium borate which commonly
exists intheanhydrous form (Na2B4O7),asthe
pentahydrate (Na2B4O7•5H2O)andasthedecahydrate
(Na2B4O7•10H2O). Refer totheentries under “borax,
anhydrous ”,“borax, pentahydrate ”and“sodium
borate ”intheCondensed Chemical Dictionary. These
compounds canbeinterchanged toanouther byadding
oreliminating water molecules, forexample:
Na2B4O7+5H2O==> Na2B4O7•5H2O
Heat
Na2B4O7•10H2O==> Na2B4O7+10H2O
These water molecules aresometimes called "bound
water", "water ofhydration" or"water of
crystallisation" andarechemically bound tothe
remainder ofthemolecule
TheCanadian proposal would exclude changes inthe
degree ofhydration from thescope ofa"chemical
reation" (CAN)G/RO/W/13/Rev.3
Page251CHAPTER 30
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 30 Pharmaceutical products CTH orCTSH [except from specified
headings orsubheadings]; or
Chemical Reaction [including biochemical
reactions andprocesses] [excluding changes
indegree ofhydration]; or
[specified physical transformations :
fractionation, purification,physical
separation(; or
[mixing asdefined]; or
[wholly obtained concept expressed by
Ottawa language]; or
[value added criteria asdefined]; or
[other supplementary criteria tobe
determined].Turkey reserved itsposition onallheadings ofthis
Chapter
Biotechnology products --Forpurposes ofheading
3002, goods that:
(a)Aretheresult ofabiochemical reaction,
including processes such asenzymatic splitting,
enzymatic splicing, salting, ortheforming ofchemical
derivatives forthepurposes ofpurification, or
(b)Have been obtained from thehybridization or
genetic modification ofcells ormicroorganisms,
including:
(i)Production ofisolated genes org267
enefragments;
(ii)Production ofplasmids orother
intercellular structures;
(iii) Production orisolation ofrecombinant
DNA including gene splicing, gene insertion and
expression; or
(iv) Biological orbiotechnological culturing of
bacteria, viruses, ortheproduction ofmacrophages,
phages, interferons, interleukins, antigens, antibodies,
antibody fragments, orcomplex antibody conjugates ;
aredeemed tobegoods ofthecountry where such
processes lastoccurred. (US)G/RO/W/13/Rev.3
Page252A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
30.01 Glands andother organs for
organo-therapeutic uses, dried, whether
ornotpowdered; extracts ofglands or
other organs oroftheir secretions for
organo-therapeutic uses; heparin andits
salts; other human oranimal substances
prepared fortherapeutic or
prophylactic uses, notelsewhere
specified orincluded.Decisions asspecified forsubheadings
3001.10 -Glands andother organs, dried, whether
ornotpowderedCTH Basket 1
ex3001.10 -Glands andother organs, dried, not
powdered (JPN) (EGY)CTH ,except from headings 02.06 through-
02.08, 02.10, 03.05 through- 03.07,
05.04,05.10 or05.11 (JPN) (EGY)Basket 2
Only drying cannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EGY)
3001.20 -Extracts ofglands orother organs orof
their secretionsCTSH Basket 1
3001.90 -Other (a)CTH (JPN) (COL) Basket2
Change tothissubheading from 3001.10 and3001.20
isdeemed tobeasubstantial transformation. Heparin
ofdifferent degree ofactivity; chemical synthesis of
heparin toobtain aderivative (3001.90) constitute a
substantial transformation (CH)
(b)CTSH (US) (MEX) (CAN) (NZ)
(c)CTSH orchange within thesubheading
with chemical reaction orother
supplementary criteria(CH)
(d)CTH orCTSH; Supplementary criteria
arenecessary (EGY)Substantial transformation isrequired (EGY)G/RO/W/13/Rev.3
Page253A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(e)(SG)
ex3001.90 -Heparin (EC) CTH or,
CTSHS, when thischange results from a
purification process (EC)Basket 2
Under certain conditions, purification ofheparin is
regarded asasubstantial transformation (EC)
-Heparin salts (EC) CTSHS (EC) Obtaining salts from heparin ofthissubheading is
regarded asasubstantial transformation (EC)
-Other (EC) CTH
30.02 Human blood; animal blood prepared
fortherapeutic, prophylactic or
diagnostic uses; antisera andother
blood fractions andmodified
immunological products, whether ornot
obtained bymeans ofbiotechnological
processes; vaccines, toxins, cultures of
micro-organisms (excluding yeasts) and
similar products.Decisions asspecified forsubheading
Change toblood fractions ofsubheading 3002.10 from
human blood ofsubheading 3002.90, change to
vaccines ofsubheading 3002.20 or3002.30 from
cultures ofmicro-organisms ofsubheading 3002.90,
etc.aredeemed tobesubstantial transformations
(JPN) (EGY)
Thechange at4digit level isnever fulfilled because
already thestarting material isclassified inthis
heading (CH)
3002.10 -Antisera andother blood fractions and
modified immunological products, whether
ornotobtained bymeans of
biotechnological processesCTSH [Change within thesubheading with
supplementary criteria]Basket 1
Basket 2forthebracketed text
Fractionation ofgammaglobulin (3002.10) (CH)
Blood products arehighly sensitive substances whose
isolation, purification, sterilization andstabilisation
require specific knowledge. Such products must beof
extremely high purity andbecompletely freeof
interfering concomitant sunstances, fractionation of
gammaglobulin (3002.10) constitute asubstantial
transformation (CH)
3002.20 -Vaccines forhuman medicine CTSH [Change within thesubheading with
supplementary criteria(Basket 1G/RO/W/13/Rev.3
Page254A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Basket 2forthebrackted text
SeeChapter note regarding biotechnology products
(US)
Products within thisheading may beused forthe
production ofvaccines (CH)
3002.30 -Vaccines forveterinary medicine CTSH [Change within thesubheading with
supplementary criteria(Basket 1
Basket 2forthebrackted text
SeeChapter note regarding biotechnology products
(US)
Products within thisheading may beused forthe
production ofvaccines (CH)
3002.90 -Other (a)CTSH orchange within thesubheading
with supplementary criteria (US) (CH) (SG)Basket 2
(b)CTSH (MEX) (CAN) (NZ) (JPN) (EGY) SeeChapter note regarding biotechnology products
(US)
Fractionation ofgammaglobulin (3002.10) (CH)
Blood products arehighly sensitive substances whose
isolation, purification, sterilization andstabilisation
require specific knowledge. Such products must beof
extremely high purity andbecompletely freeof
interfering concomitant sunstances, fractionation of
gammaglobulin (3002.10) constitute asubstantial
transformation (CH)
ex3002.90 -Human blood (EC) Wholly obtained good (Ottawa terminology)
(EC)Basket 2G/RO/W/13/Rev.3
Page255A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
-Toxins (EC) CTSHS (EC) Obtaining toxins from cultures ofmicro-organisms of
thissubheading issubstantial (EC)
-Others (EC) CTH (EC)
30.03 Medicaments (excluding goods of
heading No.30.02, 30.05 or30.06)
consisting oftwoormore constituents
which have been mixed together for
therapeutic orprophylactic uses, not
putupinmeasured doses orinforms or
packings forretail sale.(a)CTH (COL) (MEX) (CAN) Basket 2
(b)CTH orCTSH orachange within
subheadings ofthisheading, provided
supplementary criteria aresatisfied (US)SeeChapter note regarding mixtures andpreparations
(US)
(c)CTSH (NZ) (EGY) (JPN) Mixing may bedeemed substantial transformation;
also, new useisconferred (EGY)
(d)CTSH orchange within thesubheading
with supplementary criteria (CH) (SG)Mixtures ofactive ingredients arealready classified
within thisheading. Any further processing such as
granulation, does notlead toachange inclassification
(CH)
ex30.03 -Medicaments (excluding goods of
heading No.30.02, 30.05 or30.06)
consisting oftwoormore constituents
which have been mixed together for
therapeutic orprophylactic uses, notput
upinmeasured doses orinforms or
packings forretail sale.(EC)CTH
Supplementary criteria arenecessary (EC)
-Medicinal salts andconcentrated waters
from saltsources (EC)Wholly obtained goods (Ottawa
terminology) (EC)G/RO/W/13/Rev.3
Page256A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3003.10 -Containing penicillins orderivatives
thereof, with apenicillanic acid structure,
orstreptomycins ortheir derivatives
3003.20 -Containing other antibiotics
-Containing hormones orother products
ofheading No._29.37 butnotcontaining
antibiotics :
3003.31 --Containing insulin
3003.39 --Other
3003.40 -Containing alkaloids orderivatives
thereof butnotcontaining hormones or
other products ofheading No._29.37 or
antibiotics
3003.90 -Other
30.04 Medicaments (excluding goods of
heading No.30.02, 30.05 or30.06)
consisting ofmixed orunmixed
products fortherapeutic orprophylactic
uses, putupinmeasured doses orin
forms orpackings forretail sale.Decisions asspecified forthesubheadings
3004.10 -Containing penicillins orderivatives
thereof, with apenicillanic acid structure,
orstreptomycins ortheir derivatives(a)CTH, except from heading 30.03 or
except when resulting only from putting up
inmeasured doses orinforms orpackings
forretail sale(JPN) (EC)Basket 2
Putting upinmeasured doses orinforms orpackings
forretail salecannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EC)
(b)CTH (COL) (EGY)G/RO/W/13/Rev.3
Page257A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(c)CTH orCTSH orachange within this
subheading provided supplementary criteria
aresatisfied (US)SeeChapter note regarding mixtures andpreparations
Merely putting upcomplete medicaments inmeasured
doses orinforms orpackings forretail saleisnot
origin conferring (US)
(d)CTH except from heading 30.03 (CAN)
(MEX)
(e)CTSH (NZ)
(f)CTSH orchange within thissubheading
with supplementary criteria (CH)Theputting upofmedicaments inmeasured doses and
itsspecific forms must beconsidered assubstantial
processing. High potency pharmaceutical active
ingredients areunusable andeven dangerous toa
patient unless attenuated byexcipients, binders and
other substances which arecombined toform the
finished product. Apharmaceutical chemical
ingredient isfundamentally different from a
medicament (CH)
(g)CTSH orsupplementary criteria (SG)
3004.20 -Containing other antibiotics (a)CTH, except from heading 30.03 or
except when resulting only from putting up
inmeasured doses orinforms orpackings
forretail sale(JPN) (EC)Basket 2
Putting upinmeasured doses orinforms orpackings
forretail salecannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EC)
(b)CTH (COL) (EGY)
(c)CTH orCTSH orachange within this
subheading provided supplementary criteria
aresatisfied (US)SeeChapter note regarding mixtures andpreparations
Merely putting upcomplete medicaments inmeasured
doses orinforms orpackings forretail saleisnot
origin conferring (US)G/RO/W/13/Rev.3
Page258A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(d)CTH except from heading 30.03 (CAN)
(MEX)
(e)CTSH (NZ)
(f)CTSH orchange within thissubheading
with supplementary criteria (CH)Theputting upofmedicaments inmeasured doses and
itsspecific forms must beconsidered assubstantial
processing. High potency pharmaceutical active
ingredients areunusable andeven dangerous toa
patient unless attenuated byexcipients, binders and
other substances which arecombined toform the
finished product. Apharmaceutical chemical
ingredient isfundamentally different from a
medicament (CH)
(g)CTSH orsupplementary criteria (SG)
-Containing hormones orother products
ofheading No29.37 butnotcontaining
antibiotics :
3004.31 --Containing insulin (a)CTH, except from heading 30.03 or
except when resulting only from putting up
inmeasured doses orinforms orpackings
forretail sale(JPN) (EC)Basket 2
Putting upinmeasured doses orinforms orpackings
forretail salecannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EC)
(b)CTH (COL) (EGY)
(c)CTH orCTSH orachange within this
subheading provided supplementary criteria
aresatisfied (US)SeeChapter note regarding mixtures andpreparations
Merely putting upcomplete medicaments inmeasured
doses orinforms orpackings forretail saleisnot
origin conferring (US)
(d)CTH except from heading 30.03 (CAN)
(MEX)G/RO/W/13/Rev.3
Page259A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(e)CTSH (NZ)
(f)CTSH orchange within thissubheading
with supplementary criteria (CH)Theputting upofmedicaments inmeasured doses and
itsspecific forms must beconsidered assubstantial
processing. High potency pharmaceutical active
ingredients areunusable andeven dangerous toa
patient unless attenuated byexcipients, binders and
other substances which arecombined toform the
finished product. Apharmaceutical chemical
ingredient isfundamentally different from a
medicament (CH)
(g)CTSH orsupplementary criteria (SG)
3004.32 --Containing adrenal cortical hormones (a)CTH, except from heading 30.03 or
except when resulting only from putting up
inmeasured doses orinforms orpackings
forretail sale(JPN) (EC)Basket 2
Putting upinmeasured doses orinforms orpackings
forretail salecannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EC)
(b)CTH (COL) (EGY)
(c)CTH orCTSH orachange within this
subheading provided supplementary criteria
aresatisfied (US)SeeChapter note regarding mixtures andpreparations
Merely putting upcomplete medicaments inmeasured
doses orinforms orpackings forretail saleisnot
origin conferring (US)
(d)CTH except from heading 30.03 (CAN)
(MEX)
(e)CTSH (NZ)G/RO/W/13/Rev.3
Page260A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(f)CTSH orchange within thissubheading
with supplementary criteria (CH)Theputting upofmedicaments inmeasured doses and
itsspecific forms must beconsidered assubstantial
processing. High potency pharmaceutical active
ingredients areunusable andeven dangerous toa
patient unless attenuated byexcipients, binders and
other substances which arecombined toform the
finished product. Apharmaceutical chemical
ingredient isfundamentally different from a
medicament (CH)
(g)CTSH orsupplementary criteria (SG)
3004.39 --Other (a)CTH, except from heading 30.03 or
except when resulting only from putting up
inmeasured doses orinforms orpackings
forretail sale(JPN) (EC)Basket 2
Putting upinmeasured doses orinforms orpackings
forretail salecannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EC)
(b)CTH (COL) (EGY)
(c)CTH orCTSH orachange within this
subheading provided supplementary criteria
aresatisfied (US)SeeChapter note regarding mixtures andpreparations
Merely putting upcomplete medicaments inmeasured
doses orinforms orpackings forretail saleisnot
origin conferring (US)
(d)CTH except from heading 30.03 (CAN)
(e)CTSH (NZ) (MEX)G/RO/W/13/Rev.3
Page261A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(f)CTSH orchange within thissubheading
with supplementary criteria (CH)Theputting upofmedicaments inmeasured doses and
itsspecific forms must beconsidered assubstantial
processing. High potency pharmaceutical active
ingredients areunusable andeven dangerous toa
patient unless attenuated byexcipients, binders and
other substances which arecombined toform the
finished product. Apharmaceutical chemical
ingredient isfundamentally different from a
medicament (CH)
(g)CTSH orsupplementary criteria (SG)
3004.40 -Containing alkaloids orderivatives
thereof butnotcontaining hormones, other
products ofheading No._29.37 or
antibiotics(a)CTH, except from heading 30.03 or
except when resulting only from putting up
inmeasured doses orinforms orpackings
forretail sale(JPN) (EC)Basket 2
Putting upinmeasured doses orinforms orpackings
forretail salecannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EC)
(b)CTH (COL) (EGY)
(c)CTH orCTSH orachange within this
subheading provided supplementary criteria
aresatisfied (US)SeeChapter note regarding mixtures andpreparations
Merely putting upcomplete medicaments inmeasured
doses orinforms orpackings forretail saleisnot
origin conferring (US)
(d)CTH except from heading 30.03 (CAN)
(MEX)
(e)CTSH (NZ)G/RO/W/13/Rev.3
Page262A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(f)CTSH orchange within thissubheading
with supplementary criteria (CH)Theputting upofmedicaments inmeasured doses and
itsspecific forms must beconsidered assubstantial
processing. High potency pharmaceutical active
ingredients areunusable andeven dangerous toa
patient unless attenuated byexcipients, binders and
other substances which arecombined toform the
finished product. Apharmaceutical chemical
ingredient isfundamentally different from a
medicament (CH)
(g)CTSH orsupplementary criteria (SG)
3004.50 -Other medicaments containing vitamins
orother products ofheading No.29.36(a)CTH, except from heading 30.03 or
except when resulting only from putting up
inmeasured doses orinforms orpackings
forretail sale(JPN) (EC)Basket 2
Putting upinmeasured doses orinforms orpackings
forretail salecannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EC)
(b)CTH (COL) (EGY) (CH)
(c)CTH orCTSH orachange within this
subheading provided supplementary criteria
aresatisfied (US)SeeChapter note regarding mixtures andpreparations
Merely putting upcomplete medicaments inmeasured
doses orinforms orpackings forretail saleisnot
origin conferring (US)
(d)CTH except from heading 30.03 (CAN)
(MEX)
(e)CTSH (NZ)G/RO/W/13/Rev.3
Page263A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(f)CTSH orchange within thissubheading
with supplementary criteria (CH)Theputting upofmedicaments inmeasured doses and
itsspecific forms must beconsidered assubstantial
processing. High potency pharmaceutical active
ingredients areunusable andeven dangerous toa
patient unless attenuated byexcipients, binders and
other substances which arecombined toform the
finished product. Apharmaceutical chemical
ingredient isfundamentally different from a
medicament (CH)
(g)CTSH orsupplementary criteria (SG)
3004.90 -Other (a)CTH, except from heading 30.03 or
except when resulting only from putting up
inmeasured doses orinforms orpackings
forretail sale(JPN) (EC)Basket 2
Putting upinmeasured doses orinforms orpackings
forretail salecannot beconsidered assubstantial
transformation because itisasimple process (JPN)
(EC)
(b)CTH (COL) (EGY)
(c)CTH orCTSH orachange within this
subheading provided supplementary criteria
aresatisfied (US)SeeChapter note regarding mixtures andpreparations
Merely putting upcomplete medicaments inmeasured
doses orinforms orpackings forretail saleisnot
origin conferring (US
(d)CTH except from heading 30.03 (CAN)
(e)CTSH (NZ) (MEX)G/RO/W/13/Rev.3
Page264A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(f)CTSH orchange within thissubheading
with supplementary criteria (CH)Theputting upofmedicaments inmeasured doses and
itsspecific forms must beconsidered assubstantial
processing. High potency pharmaceutical active
ingredients areunusable andeven dangerous toa
patient unless attenuated byexcipients, binders and
other substances which arecombined toform the
finished product. Apharmaceutical chemical
ingredient isfundamentally different from a
medicament (CH)
(g)CTSH orsupplementary criteria (SG)
30.05 Wadding, gauze, bandages andsimilar
articles (forexample, dressings, adhesive
plasters, poultices), impregnated or
coated with pharmaceutical substances
orputupinforms orpackings for
retail saleformedical, surgical, dental
orveterinary purposes.Decisions asspecified forthesubheading
3005.10 -Adhesive dressings andother articles
having anadhesive layer(a)CTH (JPN) (EGY) (COL) (MEX) Basket 2
Impregnation orcoating isdeemed tobesubstantial
tranformation (EGY)
(b)CTH, provided thegood hasbeen coated
orinpregnated with apharmaceutical
substance (US)Themere packaging ofgoods forretail saleisnot
considered origin conferring (US)
(c)Chapter rule(CH) Wadding andgauze fordressings andbandages, not
impregnated orcoated with pharmaceutical substances,
arealsoclassified inthisheading. Theimpregnation
orcoating with pharmaceutical substances must be
considered assubstantial transformation (CH)
(d)CTSH (CAN) (NZ)G/RO/W/13/Rev.3
Page265A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(e)(EC)
(f)CTSH orsupplementary criteria (SG)
3005.90 -Other (a)CTSH except from Chapters 50through
63(CAN)Basket 2
(b)CTSH (NZ)
(c)CTH provided thegood hasbeen coated
orimpregnated with apharmaceutical
substance (US)
(d)Chapter rule(CH)
(e)CTSH orsupplementary criteria (SG)
(f)CTH (MEX)
ex3005.90 -Other articles, impregnated orcoated
with pharmaceutical substances (JPN)
(EC)CTH (JPN) (EC) Basket 2
ex3005.90 -Other, notimpregnated orcoated with
pharmaceutical substances (JPN) (EGY)
(EC)CTH, except from theheadings ofSection
XI(JPN) (EGY) (EC)Basket 2
Change tothissplit subheading from theheadings of
Section XIcannot beconsidered assubstantial
transformation because itresults from asimple process
(JPN) (EGY)
30.06 Pharmaceutical goods specified inNote
4tothisChapter.Decisions asspecified forsubheadings
3006.10 -Sterile surgical catgut, similar sterile
suture materials andsterile tissue
adhesives forsurgical wound closure;
sterile laminaria andsterile laminaria
tents; sterile absorbable surgical ordental
haemostaticsCTH Basket 1G/RO/W/13/Rev.3
Page266A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3006.20 -Blood-grouping reagents CTH Basket 1
3006.30 -Opacifying preparations forX-ray
examinations; diagnostic reagents designed
tobeadministered tothepatientCTH Basket 1
ex3006.30 -Diagnostic reagents, notmixed (EC) [CTH, except ifthischange results from the
mere putting upinmeasured doses ofnot
mixed products] (EC)Basket 2
Putting upinmeasured doses ofnotmixed diagnostic
reagents isnotasubstantial transformation (EC)
3006.40 -Dental cements andother dental fillings;
bone reconstruction cementsCTH Basket 1
3006.50 -First-aid boxes andkits (a)CTH, except when resulting only from
putting upinsets (JPN) (EC)Basket 2
Only putting upinsetscannot beconsidered as
substantial transformation because itisasimple
operation (JPN)
(b)CTH (COL) (EGY)
(c)CTSH (MEX) (CAN) (NZ) (US) Themere packaging ofgoods forretail saleisnot
considered origin confering (US)
(d)Supplementary criteria arenecessary
(CH)Assembly rule(CH)
(e)CTSH orsupplementary criteria (SG)
3006.60 -Chemical contraceptive preparations
based onhormones orspermicidesCTH Basket 1G/RO/W/13/Rev.3
Page267Chapter 31
1. Notwithstanding thetariff shift rules ofthisChapter where agood ofthisChapter istheproduct ofachemical reaction, thecountry oforigin of
thegood shall bethecountry inwhich thegood underwent thatchemical reaction.
A“chemical reaction ”means aprocess inwhich chemical bonds inmolecules arebroken andnewchemical bonds areformed between thefragments
ofmolecules oradded elements sothatoneormore oftheoriginal bonds nolonger linkthesame chemical elements offunctional groups. [Changes in
thedegree ofhydration, including toandfrom theanhydrous state, arenottobeconsidered aschemical reactions.( (CAN)
2. [Aforeign material orcomponent willnotbedeemed tohave satisfied allapplicable requirements ofthese tariff shift rules byreason ofachange
from oneclassification toanother merely astheresult oftheseparation ofoneormore individual materials orcomponents from anartificial mixture unless
theisolated material orcomponent, itself, alsounderwent achemical reaction forthepurpose ofthisNote.( (CAN)
3 [Mixtures andpreparations :Forpurposes ofheadings 3101 and3105, thedeliberate andproportionally controlled blending ofmaterials, other than
themere addition ofdiluents, which results intheproduction ofagood having theprescribed characteristics ofacomplete orcomposite fertilizer with
characteristics different from itsindividual constituent materials isconsidered tobeorigin conferring (US)]
4. [Deliberatemixingorblendingofmaterialsinpreciseproportions,controlledinalaboratoryandresultinginthecreationofproductshavingcharacteristics
clearly different from those oftherawmaterials used issubstantial (EC)]G/RO/W/13/Rev.3
Page268Chapter 31
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Thefollowing comment provides further technical
explanation onthehydration issue referred tointhe
second sentence ofparagraph 2oftheproposed
Note 1,byCanada, toSectionVI oftheHarmonized
System.
Many chemicals exist indifferent hydration states.
That is,they canhave different discrete numbers of
water molecules associated with each molecule orunit
cell. Anexample issodium borate which commonly
exists intheanhydrous form (Na2B4O7),asthe
pentahydrate (Na2B4O7•5H2O)andasthedecahydrate
(Na2B4O7•10H2O). Refer totheentries under “borax,
anhydrous ”,“borax, pentahydrate ”and“sodium
borate ”intheCondensed Chemical Dictionary. These
compounds canbeinterchanged toanouther byadding
oreliminating water molecules, forexample:
Na2B4O7+5H2O==> Na2B4O7•5H2O
Heat
Na2B4O7•10H2O==> Na2B4O7+10H2O
These water molecules aresometimes called "bound
water", "water ofhydration" or"water of
crystallisation" andarechemically bound tothe
remainder ofthemolecule
TheCanadian proposal would exclude changes inthe
degree ofhydration from thescope ofa"chemical
reation" (CAN)G/RO/W/13/Rev.3
Page269CHAPTER 31
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 31 Fertiliser CTH orCTSH [except from specified
headings orsubheadings]; or
Chemical reaction [excluding changes in
degree ofhydration]; or
[Specified physical transformations :
fractionation; purification; physical
separation]; or
[Mixing asdefined]; or
[Wholly obtained concept expressed by
Ottawa language] or;
[Other supplementary criteria tobe
determined]Turkey reserved itsposition onallheadings ofthis
Chapter
31.01 Animal orvegetable fertilisers, whether
ornotmixed together orchemically
treated; fertilisers produced bythe
mixing orchemical treatment ofanimal
orvegetable products.CTH; or
[The origin ofthegood shall bethecountry
inwhich thegood ofthisheading is
obtained initsnatural orunprocessed state];
or
[Change within thisheading with
supplementary criteria].Basket 1
Basket 2forthebracketed text
31.02 Mineral orchemical fertilisers,
nitrogenous.Decisions asspecified forsubheadings
MOR provided atechnical fiche concerning mixtures;
3102.10 -Urea, whether ornotinaqueous solution (a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule.
(b)CTSH (MOR)G/RO/W/13/Rev.3
Page270A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Provided thatthere isnominimal process ofmixing
(COL)
Mixing processes confer new uses/imply new users
(EGY)
-Ammonium sulphate; double salts and
mixtures ofammonium sulphate and
ammonium nitrate :
3102.21 --Ammonium sulphate (a)CTH;
orchange toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Provided thatthere isnominimal process ofmixing
(COL)
(b)CTSH (MOR) Mixing processes confer new uses/imply new users
(EGY)
3102.29 --Other (a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Change tothissubheading from subheading 3102.21 or
3102.30 cannot beconsidered assubstantial
transformation because itresults from asimple mixing
(JPN)
(b)CTSH (MOR) Provided thatthere isnominimal process ofmixing
(COL)G/RO/W/13/Rev.3
Page271A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Mixing processes confer new uses/imply new users
(EGY)
ex3102.29 -Double salts ofammonium sulpahte and
ammonium nitrate (EC)CTSH (EC) Basket 2
ex3102.29 -Mixtures (EC) CTH with mixture rule(EC) Basket 2
SeeChapter ruleregarding mixture (EC)
3102.30 -Ammonium nitrate, whether ornotin
aqueous solution(a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
(b)CTSH (MOR) Provided thatthere isnominimal process ofmixing
(COL)
3102.40 -Mixtures ofammonium nitrate with
calcium carbonate orother inorganic
non-fertilising substances(a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Change tothissubheading from subheading 3102.30
cannot beconsidered assubstantial transformation
because itresults from asimple mixing (JPN)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter ruleregarding mixture (EC)
(b)CTSH (MOR) Mixing processes confer new uses/imply new users
(EGY)G/RO/W/13/Rev.3
Page272A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3102.50 -Sodium nitrate (a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Provided thatthere isnominimal process ofmixing
(COL)
(b)CTSH (MOR) Mixing processes confer new uses/imply new users
(EGY)
3102.60 -Double salts andmixtures ofcalcium
nitrate andammonium nitrate (EC)(a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Change tothissubheading from subheading 2834.29 or
3102.30 cannot beconsidered assubstantial
transformation because itresults from asimple mixing
(JPN)
Provided thatthere isnominimal process ofmixing
(COL)
(b)CTSH (MOR) Mixing processes confer new uses/imply new users
(EGY)
ex3102.60 -Double salts ofcalcium nitrate and
ammonium nitrate (EC)CTH (EC) Basket 2
ex3102.60 -Mixtures (EC) CTH with mixture rule(EC) Basket 2
SeeChapter ruleregarding mixture (EC)G/RO/W/13/Rev.3
Page273A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3102.70 -Calcium cyanamide (a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Provided thatthere isnominimal process ofmixing
(COL)
(b)CTSH (MOR) Mixing processes confer new uses/imply new users
(EGY)
3102.80 -Mixtures ofurea andammonium nitrate
inaqueous orammoniacal solution(a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Change tothissubheading from subheading 3102.10 or
3102.30 cannot beconsidered assubstantial
transformation because itresults from asimple mixing
(JPN)
SeeChapter ruleregarding mixture (EC)
Provided thatthere isnominimal process ofmixing
(COL)
(b)CTSH (MOR) Mixing processes confer new uses/imply new users
(EGY)G/RO/W/13/Rev.3
Page274A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3102.90 -Other, including mixtures notspecified in
theforegoing subheadings(a)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter ruleregarding mixture (EC)
(b)CTSH (MOR) Mixing processes confer new uses/imply new users
(EGY)
31.03 Mineral orchemical fertilisers,
phosphatic.Decisions asspecified forsubheadings
3103.10 -Superphosphates CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter ruleregarding mixture (EC)
Mixing processes confer new uses/imply new users
(EGY)G/RO/W/13/Rev.3
Page275A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Phosphatic fertilisers (3103) manufactured from
superphosphate (3103) andcalcium
hydrogenorthophosphate (3103), phosphatic fertilisers
(3103.90) manufactured from superphosphate (3103.10)
andbasic slags(3103.20), phosphatic fertilisers (3103.90)
manufactured from heat treated phosphate (3103.90) and
calcium hydrogenorthophosphate (3103.90), andother
similar chemical reactions constitute asubstantial
transformation without achange ofheading or
subheading (CH)
3103.20 -Basic slag CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
This product istheresult ofprocessing minerals (COL)
Mixing processes confer new uses/imply new users
(EGY)
SeeChapter ruleregarding mixture (EC)
Phosphatic fertilisers (3103) manufactured from
superphosphate (3103) andcalcium
hydrogenorthophosphate (3103), phosphatic fertilisers
(3103.90) manufactured from superphosphate (3103.10)
andbasic slags(3103.20), phosphatic fertilisers (3103.90)
manufactured from heat treated phosphate (3103.90) and
calcium hydrogenorthophosphate (3103.90), andother
similar chemical reactions constitute asubstantial
transformation without achange ofheading or
subheading (CH)G/RO/W/13/Rev.3
Page276A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3103.90 -Other CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Change tothissubheading from subheading 3103.10 or
3103.20 cannot beconsidered assubstantial
transformation because itresults from asimple mixing
(JPN)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter ruleregarding mixture (EC)
Phosphatic fertilisers (3103) manufactured from
superphosphate (3103) andcalcium
hydrogenorthophosphate (3103), phosphatic fertilisers
(3103.90) manufactured from superphosphate (3103.10)
andbasic slags(3103.20), phosphatic fertilisers (3103.90)
manufactured from heat treated phosphate (3103.90) and
calcium hydrogenorthophosphate (3103.90), andother
similar chemical reactions constitute asubstantial
transformation without achange ofheading or
subheading (CH)
Mixing processes confer new uses/imply new users
(EGY)
31.04 Mineral orchemical fertilisers, potassic. Decisions asspecified forsubheadingsG/RO/W/13/Rev.3
Page277A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3104.10 -Carnallite, sylvite andother crude natural
potassium saltsCTH; or
Wholly obtained concept expressed by
Ottawa language; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Potassic fertilisers (3104.90) ofpotassium chloride
(3104.20) andpotassium sulphate (3104.30), potassic
fertilisers (3104.90) from potassium chloride (3104.20)
andpotassium magnesium sulphate (3104.90), andother
similar chemical reactions constitute asubstantial
transformation without achange ofheading or
subheading (CH)
Mixing processes confer new uses/imply new users
(EGY)
3104.20 -Potassium chloride CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Potassic fertilisers (3104.90) ofpotassium chloride
(3104.20) andpotassium sulphate (3104.30), potassic
fertilisers (3104.90) from potassium chloride (3104.20)
andpotassium magnesium sulphate (3104.90), andother
similar chemical reactions constitute asubstantial
transformation without achange ofheading or
subheading (CH)
Mixing processes confer new uses/imply new users
(EGY)G/RO/W/13/Rev.3
Page278A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3104.30 -Potassium sulphate CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Potassic fertilisers (3104.90) ofpotassium chloride
(3104.20) andpotassium sulphate (3104.30), potassic
fertilisers (3104.90) from potassium chloride (3104.20)
andpotassium magnesium sulphate (3104.90), andother
similar chemical reactions constitute asubstantial
transformation without achange ofheading or
subheading (CH)
Mixing processes confer new uses/imply new users
(EGY)
3104.90 -Other CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead of
CTH where appropriate, depending upon theoutcome of
itsdeliberations onthescope ofapplication ofamixture
rule
Change tothissubheading from subheading 3104.10
through 3104.30 cannot beconsidered assubstantial
transformation because itresults from asimple mixing
(JPN)
Provided thatthere isnominimal process ofmixing
(COL)
Mixing processes confer new uses/imply new users
(EGY)G/RO/W/13/Rev.3
Page279A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex3104.90 -Other, except magnesium potassium
sulphate (EC)CTH with mixture rule(EC) Basket 2
SeeChapter ruleregarding mixture (EC)
Mixing processes confer new uses/imply new users
(EGY)
31.05 Mineral orchemical fertilisers
containing twoorthree ofthefertilising
elements nitrogen, phosphorus and
potassium; other fertilisers; goods of
thisChapter intablets orsimilar forms
orinpackages ofagross weight not
exceeding 10kg.Decisions asspecified forsubheadings
3105.10 -Goods ofthisChapter intablets or
similar forms orinpackages ofagross
weight notexceeding 10kg[CTSH, except when resulting from putting
upintablets onsimilar forms orin
packages, andprovided supplementary
criteria aresatisfied.] or
[Rule applicable tothesame products not
putintablets orsimilar forms, andnot
packed.]Basket 2
TheChairman hasinvited theSecretariat tomake
proposals ontheconcepts discussed forthissubheading.
TheTCRO isinagreement thatpackaging alone ofthese
goods should notconfer origin. (Sec)
Putting intablets orsimilar forms orinpackages cannot
beconsidered assubstantial transformation because itis
asimple process (JPN)
Putting intablets, similar forms orpackings isnot
regarded asasubstantial transformation (EC)
Minimal transformation e.g.putting upforsalebyretail
orpressing oftablets should notbesufficient for
conferring originating status (CH)
Mixing processes confer new uses/imply new users
(EGY)
3105.20 -Mineral orchemical fertilisers containing
thethree fertilising elements nitrogen,
phosphorus andpotassium(a)CTH, except from headings 31.02 ,
31.03 or31.04 (JPN) (CAN)Basket 2
Change tothissubheading from heading 31.02, 31.03 or
31.04 cannot beconsidered assubstantial transformation
because itresults from asimple mixing (JPN)G/RO/W/13/Rev.3
Page280A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTH (COL) (CH)(EGY) Minimal transformation e.g.putting upforsalebyretail
orpressing oftablets should notbesufficient for
conferring originating status (CH)
(c)CTSH provided supplementary criteria
aresatisfied (US)(NZ)SeeChapter note regarding mixtures andpreparations
(US)
(d)CTSH (MEX) SeeChapter ruleregarding mixtures (EC)
(e)CTH with mixture rule(EC) Mixing processes confer new uses/imply new users
(EGY)
3105.30 -Diammonium hydrogenorthophosphate
(diammonium phosphate)(a)CTSH (JPN) (COL) (MEX) Basket 2
This process results inanew product whose physical
andchemical characteristics aredifferent from its
constituent rawmaterials. Theproduct hasdifferent
applications anduses.(COL)
(b)CTH (CAN) (CH)(EC)(EGY) Minimal transformation e.g.putting upforsalebyretail
orpressing oftablets should notbesufficient for
conferring originating status (CH)
(c)CTH orchange from subheading
3105.40 (US)
(d)CTSH with supplementary criterira (NZ) Mixing processes confer new uses/imply new users
(EGY)
3105.40 -Ammonium dihydrogenorthophosphate
(monoammonium phosphate) andmixtures
thereof with diammonium
hydrogenorthophosphate (diammonium
phosphate)(a)CTSH, except from subheading 3105.30
(JPN)Basket 2
Mixing diammonium phosphates andmonoammonium
phosphates cannot beconsidered assubstantial
transformation because itisasimple mixing (JPN)
(b)CTSH (COL) (MEX)) This process results inanew product whose physical
andchemical characteristics aredifferent from its
constituent rawmaterials. Theproduct hasdifferent
applications anduses.(COL)G/RO/W/13/Rev.3
Page281A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(c)CTH (CAN) (CH)(EGY)(EC) Minimal transformation e.g.putting upforsalebyretail
orpressing oftablets should notbesufficient for
conferring originating status (CH)
(d)CTH orachange from subheading
3105.30 (US)
(e)CTSH with supplementary criteria (NZ) Mixing processes confer new uses/imply new users
(EGY)
-Other mineral orchemical fertilisers
containing thetwofertilising elements
nitrogen andphosphorus :
3105.51 --Containing nitrates andphosphates (a)CTSH, except from heading 31.02,
31.03 orsubheading 3105.30 or3105.40
(JPN) (CAN)Basket 2
Change tothissubheading from heading 31.02, 31.03 or
subheading 3105.30 through 3105.40 cannot be
considered assubstantial transformation because it
results from asimple mixing (JPN)
(b)CTSH (COL) (MEX) Provided thatthere isnominimal process ofmixing
(COL)
(c)CTSH provided supplementary criteria
aresatisfied (US) (NZ)SeeChapter note regarding mixtures andpreparations
(US)
(d)CTH (CH)(EGY) Minimal transformation e.g.putting upforsalebyretail
orpressing oftablets should notbesufficient for
conferring originating status (CH)
(e)CTH with mixture rule(EC) Mixing processes confer new uses/imply new users
(EGY)
SeeChapter ruleregarding mixtures (EC)G/RO/W/13/Rev.3
Page282A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3105.59 --Other (a)CTSH, except from heading 31.02,
31.03 orsubheading 2827.10, 2834.21,
2834.29, 3105.30 or3105.40 (JPN)Basket 2
Change tothissubheading from heading 31.02, 31.03 or
subheading 2827.10, 2834.21, 2834.29 or3105.30
through 3105.40 cannot beconsidered assubstantial
transformation because itresults from asimple mixing
(JPN)
(b)CTSH (COL) (MEX) Provided thatthere isnominimal process ofmixing
(COL)
(c)CTSH provided supplementary criteria
aresatisfied (US)(NZ)SeeChapter note regarding mixtures andpreparations
(US)
(d)CTSH except from subheadings 3102.10
through 3103.90, 3105.30 or3105.40
(CAN)
(e)CTH (CH)(EGY) Mixing processes confer new uses/imply new users
(EGY)
(f)CTH with mixture rule (EC) SeeChapter ruleregarding mixtures (EC)
Minimal transformation e.g.putting upforsalebyretail
orpressing oftablets should notbesufficient for
conferring originating status (CH)
3105.60 -Mineral orchemical fertilisers containing
thetwofertilising elements phosphorus
andpotassium(a)CTSH, except from heading 31.03 or
31.04 (JPN) (CAN)Basket 2
Change tothissubheading from heading 31.03 or31.04
cannot beconsidered assubstantial transformation
because itresults from asimple mixing (JPN)
(b)CTSH (COL) (MEX) Provided thatthere isnominimal process ofmixing
(COL)
(c)CTSH provided supplementary criteria
aresatisfied (US)(NZ)SeeChapter note regarding mixtures andpreparations
(US)G/RO/W/13/Rev.3
Page283A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(d)CTH (CH)(EGY) Minimal transformation e.g.putting upforsalebyretail
orpressing oftablets should notbesufficient for
conferring originating status (CH)
SeeChapter ruleregarding mixtures (EC)
(e)CTH with mixture rule(EC) Mixing processes confer new uses/imply new users
(EGY)
3105.90 -Other (a)CTSH, except from heading 31.02,
31.04 orsubheading 2827.10, 2834.21,
2834.29 or3105.10 through 3105.60
(JPN)Basket 2
Change tothissubheading from heading 31.02, 31.04 or
subheading 2827.10, 2834.21, 2834.29 or3105.10
through 3105.60 cannot beconsidered assubstantial
transformation because itresults from asimple mixing
(JPN)
(b)CTSH (COL) (MEX) Provided thatthere isnominimal process ofmixing
(COL)
(c)CTSH provided supplementary criteria
aresatisfied (US)(NZ)SeeChapter note regarding mixtures andpreparations
(US)
(d)CCexcept from subheadings 2827.10,
2834.21 or2834.29 (CAN)
(e)CTH (CH)(EGY) Mixing processes confer new uses/imply new users
(EGY)
Minimal transformation e.g.putting upforsalebyretail
orpressing oftablets should notbesufficient for
conferring originating status (CH)
ex3105.90 -Natural potassic sodium nitrate (EC) Wholly obtained concept expressed by
Ottawa language (EC)Basket 2
ex3105.90 -Other (EC) CTH with mixture rule(EC) Basket 2
SeeChapter ruleregarding mixtures (EC)G/RO/W/13/Rev.3
Page284Chapter 32
1.Notwithstanding thetariff shift rules ofthisChapter where agood ofthisChapter istheproduct ofachemical reaction, thecountry oforigin ofthegood shall bethe
country inwhich thegood underwent thatchemical reaction.
A“chemical reaction ”means aprocess inwhich chemical bonds inmolecules arebroken andnew chemical bonds areformed between thefragments ofmolecules or
[and/or (SG) (US)] added elements sothatoneormore oftheoriginal bonds nolonger linkthesame chemical elements offunctional groups.[Changes inthedegreeof
hydration, including toandfrom theanhydrous state, arenottobeconsidered aschemical reactions. (CAN)(
2.[A foreign material orcomponent willnotbedeemed tohave satisfied allapplicable requirements ofthese tariff shift rules byreason ofachange from one
classification toanother merely astheresult oftheseparation ofoneormore individual materials orcomponents from anartificial mixture unless theisolated material
orcomponent, itself, alsounderwent achemical reaction forthepurpose ofthisNote. (CAN)(
3.[Mixtures andpreparations Forpurposes ofheadings 32.03, 32.04, 32.05, 32.06, 32.07, 32.08, 32.09, 32.10, 32.12 and32.15, thedeliberate andproportionally controlled
blending ofmaterials, other thanthemere addition ofdiluents, which results intheproduction ofagood having prescribed color characteristics different from itsindividual
constituent materials isconsidered tobeorigin conferring (US)(
4.[Transformation processes toobtain aquality, different from thecharacteristics oftheimported products, required forspecial usesorfurther processing ormaking asubstance
available inasubstance ormedium within thesame subheading orheading (CH)(
5.[Value added criterion :CIFvalue ofnon-originating materials imported andused intheproduction does notexceed 75%oftheex-factory price ofthegoods (SG)(G/RO/W/13/Rev.3
Page285Chapter 32
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Thefollowing comment provides further technical
explanation onthehydration issue referred tointhe
second sentence ofparagraph 2oftheproposed Note
1,byCanada, toSection VIoftheHarmonized
System.
Many chemicals exist indifferent hydration states.
That is,they canhave different discrete numbers of
water molecules associated with each molecule orunit
cell. Anexample issodium borate which commonly
exists intheanhydrous form (Na2B4O7),asthe
pentahydrate (Na2B4O7•5H2O)andasthedecahydrate
(Na2B4O7•10H2O). Refer totheentries under “borax,
anhydrous ”,“borax, pentahydrate ”and“sodium
borate ”intheCondensed Chemical Dictionary. These
compounds canbeinterchanged toanother byadding
oreliminating water molecules, forexample :
a2B4O7+5H2O==> Na2B4O7•5H2O
heat
Na2B4O7•10H2O ==> Na2B4O7+10H2O
These water molecules aresometimes called “bound
water ”,“water ofhydration ”or“water of
crystallisation ”andarechemically bound tothe
remainder ofthemoleculeG/RO/W/13/Rev.3
Page286A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
TheCanadian proposal would exclude changes inthe
degree ofhydration from thescope ofa“chemical
reaction ”(CAN)
Chapter 32 Tanning ordyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints and
varnishes; putty andother mastics; inksCTH orCTSH [except from specified
headings orsubheadings]; or
Chemical reaction [excluding changes in
degree ofhydration]; orECandTurkey reserved their positions onall
headings ofthisChapter
[Specified physical transformations :
fractionation; purification; physical
separation]; or
[Mixing asdefined]; orPhysical transformations such asmixing, shading,
wet-milling, emulsifying, dispersing, spray drying,
standardization,micronization ,pelleting (CH)
[Generic ruleapplying tomixing and
standardization] or
[Value added criteria asdefined]; or
[Other supplementary criteria tobe
determined]
32.01 Tanning extracts ofvegetable origin;
tannins andtheir salts, ethers, esters and
other derivatives.Decisions asspecified forsubheadings
3201.10 -Quebracho extract CTSH [with supplementary criteria] Basket 1
Basket 2forthebracketed text
3201.20 -Wattle extract CTSH [with supplementary criteria] Basket 1
Basket 2forthebracketed text
3201.90 -Other CTSH [with supplementary criteria] Basket 1
Basket 2forthebracketed text
Supplementary criteria required with respect to
chemical processing ofextracts (US)G/RO/W/13/Rev.3
Page287A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Reactions leading toanyderivatives, formation of
salts, etherification, esterification, other derivatizations
ofsumac (3201.90) orofanyother tannic system
(3201.90), acetylation oresterification ofgallotannic
acid, constitute asubstantial transformation (CH)
32.02 Synthetic organic tanning substances;
inorganic tanning substances; tanning
preparations, whether ornotcontaining
natural tanning substances; enzymatic
preparations forpre-tanning.Decisions asspecified forsubheadings
3202.10 -Synthetic organic tanning substances CTSH [with supplementary criteria] Basket 1
Basket 2forthebracketed text
Provided thatthere isnominimal process ofmixing
(COL)
Reactions starting with synthetic organic tannic-like
substances leading tonew derivatives ofsynthetic
organic tanning substances constitute asubtantial
transformation (CH)
Formulation isdeemed tobeasubstantial
transformation andachange tothissubheading implies
different properties anduses (EGY)
3202.90 -Other CTSH [with supplementary criteria] Basket 1
Basket 2forthebracketed text
Provided thatthere isnominimal process ofmixing
(COL)
Supplementary criteria arenecessary with respect to
preparations made from materials ofthisheading to
account forchanges from tanning substances to
tanning preparations (US)G/RO/W/13/Rev.3
Page288A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Manufacture ofpreparations (3202.90) starting with
synthetic organic tannic substances (3202.10). Making
tannic preparations (3202.90) starting with inorganic
tannic substances (3202.90); making tannic
preparations (3202.90) starting with inorganic tannic
substances (3202.90) plus organic tannic substances
(3202.90) constitute asubstantial transformation (CH)
Formulation isdeemed tobeasubstantial
transformation andachange tothissubheading implies
different properties anduses (EGY)
32.03 Colouring matter ofvegetable oranimal
origin (including dyeing extracts but
excluding animal black), whether ornot
chemically defined; preparations as
specified inNote 3tothisChapter based
oncolouring matter ofvegetable or
animal origin.CTH [with supplementary criteria] Basket 1
Basket 2forthebracketed text
Seechapter note regarding mixtures andpreparations
(US)
Standardization ofthese coloring matters including
mixtures ofvegetable andanimal origin constitute a
substantial transformation .Standardization would
include milling,, wetmilling, dispersions,
shadecorrection, correct brilliance, etc.(CH)
Formulation isdeemed tobeasubstantial
transformation andachange tothisheading implies
different properties anduses (EGY)G/RO/W/13/Rev.3
Page289A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
32.04 Synthetic organic colouring matter,
whether ornotchemically defined;
preparations asspecified inNote 3tothis
Chapter based onsynthetic organic
colouring matter; synthetic organic
products ofakind used asfluorescent
brightening agents orasluminophores,
whether ornotchemically defined.Decisions asspecified forsubheadings
Manufacture ofdispersions (emulsions and
suspensions); manufacture ofdisperse dyes starting
from presscake (milling, dispersing, standardization
andspray drying), preparing mixtures ofvatand
dispersed dyes fordyeing polyester cotton,
manufacture ofapocarotenoic acid ethyl ester from
apocarotenal; Chemical modification ofCopper
phthalocyanines toproduce direct dyes; masterbatches
with only onepigment component; masterbatches
with several pigment components forallpigments
which have nospecific tariff heading constitute a
substantial transformation (CH)
Dispersion andformulation isdeemed tobesubstantial
transformation andchange tothisheading confers
different properties anduses (EGY)
-Synthetic organic colouring matter and
preparations based thereon asspecified in
Note 3tothisChapter :
3204.11 --Disperse dyes andpreparations based
thereonCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)G/RO/W/13/Rev.3
Page290A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3204.12 --Acid dyes, whether ornotpremetallised,
andpreparations based thereon; mordant
dyes andpreparations based thereonCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3204.13 --Basic dyes andpreparations based thereon CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)G/RO/W/13/Rev.3
Page291A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3204.14 --Direct dyes andpreparations based
thereonCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3204.15 --Vatdyes (including those usable inthat
state aspigments) andpreparations based
thereonCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)G/RO/W/13/Rev.3
Page292A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3204.16 --Reactive dyes andpreparations based
thereonCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3204.17 --Pigments andpreparations based thereon CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)G/RO/W/13/Rev.3
Page293A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3204.19 --Other, including mixtures ofcolouring
matter oftwoormore ofthesubheadings
Nos. 3204.11 to3204.19CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3204.20 -Synthetic organic products ofakind used
asfluorescent brightening agentsCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3204.90 -Other CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rulesG/RO/W/13/Rev.3
Page294A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
32.05 Colour lakes; preparations asspecified in
Note 3tothisChapter based oncolour
lakes.CTH;
[Change within thisheading with
supplementary criteria]Basket 1
Basket 2forthebracketed text
Processing oflakes isdeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
Allstandardization forstrength andshade within
minimal tolerances constitute asubstantial
transformation andrepresents thecrucial stepfor
valuable coloring matters (CH)
32.06 Other colouring matter; preparations as
specified inNote 3tothisChapter, other
than those ofheading No.32.03, 32.04 or
32.05; inorganic products ofakind used
asluminophores, whether ornot
chemically defined.Decisions asspecified forsubheadings
Allstandardization forstrength andshade within
minimal tolerances constitute asubstantial
transformation andrepresents thecrucial stepfor
valuable coloring matters (CH)
Masterbatches with several pigment components;
masterbatches with only onepigment component
(surface-treated titanoxid totitandioxid-masterbatch);
masterbatches with several pigment components forall
pigments which have nospecific tariff heading i.e.:
pastes, dispersions, liquids (solutions), granulates, etc.
(3206.49) constitute asubstantial transformation (CH)
-Pigments andpreparations based on
titanium dioxide:G/RO/W/13/Rev.3
Page295A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3206.11 --Containing 80%ormore byweight of
titanium dioxide calculated onthedry
weightCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3206.19 --Other CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)G/RO/W/13/Rev.3
Page296A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3206.20 -Pigments andpreparations based on
chromium compoundsCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3206.30 -Pigments andpreparations based on
cadmium compoundsCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
Provided thatthere isnominimal process ofmixing
(COL)G/RO/W/13/Rev.3
Page297A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
-Other colouring matter andother
preparations :
3206.41 --Ultramarine andpreparations based
thereonCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3206.42 --Lithopone andother pigments and
preparations based onzinc sulphideCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rulesG/RO/W/13/Rev.3
Page298A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3206.43 --Pigments andpreparations based on
hexacyanoferrates (ferrocyanides and
ferricyanides)CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)G/RO/W/13/Rev.3
Page299A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3206.49 --Other CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
Provided thatthere isnominimal process ofmixing
(COL)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)
3206.50 -Inorganic products ofakind used as
luminophoresCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
Physical transformations, including standardization, are
considered substantial transformation forthese goods
(CH) (PHI)G/RO/W/13/Rev.3
Page300A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
32.07 Prepared pigments, prepared opacifiers
andprepared colours, vitrifiable enamels
andglazes, engobes (slips), liquid lustres
andsimilar preparations, ofakind used
intheceramic, enamelling orglass
industry; glass fritandother glass, inthe
form ofpowder, granules orflakes.Decisions asspecified forthesubheadings
Allstandardization forstrength andshade within
minimal tolerances constitute asubstantial
transformation andrepresents thecrucial stepfor
valuable coloring matters (CH) (PHI)
3207.10 -Prepared pigments, prepared opacifiers,
prepared colours andsimilar preparationsCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
3207.20 -Vitrifiable enamels andglazes, engobes
(slips) andsimilar preparationsCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
Manufacture ofvitrifiable enamels (3207.20) from
prepared pigments (3207.10) constitute asubstantial
transformation (CH)G/RO/W/13/Rev.3
Page301A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3207.30 -Liquid lustres andsimilar preparations CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
Manufacture ofvitrifiable enamels (3207.20) from
prepared pigments (3207.10) constitute asubstantial
transformation (CH)
3207.40 -Glass fritandother glass, intheform of
powder, granules orflakesCTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Preparation ofpigments isdeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
Manufacture ofvitrifiable enamels (3207.20) from
prepared pigments (3207.10) constitute asubstantial
transformation (CH)G/RO/W/13/Rev.3
Page302A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
32.08 Paints andvarnishes (including enamels
andlacquers) based onsynthetic
polymers orchemically modified natural
polymers, dispersed ordissolved ina
non-aqueous medium; solutions as
defined inNote 4tothisChapter.Decisions asspecified forsubheadings
Change tothesolutions classified inthisheading asa
result ofapplication ofHSChapter Note 4from
heading 39.01 through 39.13 cannot beconsidered asa
substantial transformation because itresults from a
simple dilution (JPN)
Allstandardization forstrength andshade within
minimal tolerances constitute asubstantial
transformation andrepresents thecrucial stepfor
valuable coloring matters. These coloring matters are
often mixtures ofpreparations based ondifferent
polimers (CH) (PHI)
Heading 32.08 includes solutions (other than
collodions) consisting ofanyoftheproducts specified
inheadings 39.01 to39.13 involatile organic
solvents when theweight ofthesolvent exceeds 50%
oftheweight ofthesolution. (SG)
3208.10 -Based onpolyesters CTH orchange toorwithin thissubheading
with supplementary criteria [mixtures]
[physical transformation] [except from
heading 39.01 through 39.13 resulting from
theaddition oforganic solvents] (JPN)
(CAN) [CTSH orvalue added criterion as
defined onconversion ofsolutions defined
inChapter 32Note 4intopaints (including)
enamels orvarnishes (including lacquers) of
heading 32.08] (SG)Basket 2
TheTRCO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH or
where appropriate change oftariff classification with
exclusions instead ofCTH, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Formulation andmixing aredeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)G/RO/W/13/Rev.3
Page303A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3208.20 -Based onacrylic orvinyl polymers CTH orchange toorwithin thissubheading
with supplementary criteria [mixtures]
[physical transformation] [except from
heading 39.01 through 39.13 resulting from
theaddition oforganic solvents] (JPN)
(CAN) [CTSH orvalue added criterion as
defined onconversion ofsolutions defined
inChapter 32Note 4intopaints (including)
enamels orvarnishes (including lacquers) of
heading 32.08] (SG)Basket 2
TheTRCO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH or
where appropriate change oftariff classification with
exclusions instead ofCTH, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Formulation andmixing aredeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
3208.90 -Other CTH orchange toorwithin thissubheading
with supplementary criteria [mixtures]
[physical transformation] [except from
heading 39.01 through 39.13 resulting from
theaddition oforganic solvents] (JPN)
(CAN) [CTSH orvalue added criterion as
defined onconversion ofsolutions defined
inChapter 32Note 4intopaints (including)
enamels orvarnishes (including lacquers) of
heading 32.08] (SG)Basket 2
TheTRCO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH or
where appropriate change oftariff classification with
exclusions instead ofCTH, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Formulation andmixing aredeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)G/RO/W/13/Rev.3
Page304A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
32.09 Paints andvarnishes (including enamels
andlacquers) based onsynthetic
polymers orchemically modified natural
polymers, dispersed ordissolved inan
aqueous medium.Decisions asspecified forthesubheadings
AllStandardization forstrength andshade within
minimal tolerances constitute asubstantial
transformation andrepresents thecrucial stepfor
valuable coloring matters. These coloring matters are
often mixtures ofpreparations based ondifferent
polymers (CH) (PHI)
3209.10 -Based onacrylic orvinyl polymers CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Formulation andmixing aredeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
3209.90 -Other CTH; or
Change toorwithin thissubheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Formulation andmixing aredeemed tobesubstantial
transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)G/RO/W/13/Rev.3
Page305A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
32.10 Other paints andvarnishes (including
enamels, lacquers anddistempers);
prepared water pigments ofakind used
forfinishing leather.CTH; or
Change toorwithin thisheading with
supplementary criteriaBasket 2
SeeChapter note regarding mixtures andpreparations
(US)
Allstandardization forstrength andshade within
minimal tolerances constitute asubstantial
transformation andrepresents thecrucial stepfor
valuable coloring matters (CH) (PHI)
32.11 Prepared driers. CTH Basket 1
32.12 Pigments (including metallic powders and
flakes) dispersed innon-aqueous media,
inliquid orpaste form, ofakind used in
themanufacture ofpaints (including
enamels); stamping foils; dyes andother
colouring matter putupinforms or
packings forretail sale.Decisions asspecified forsubheadings
3212.10 -Stamping foils CTSH Basket 1
3212.90 -Other CTH, except when resulting only from
putting upinforms orpacking forretail
sale;Basket 2
[change within thissubheading with
supplementary criteria]
32.13 Artists ',students 'orsignboard painters '
colours, modifying tints, amusement
colours andthelike, intablets, tubes,
jars, bottles, pans orinsimilar forms or
packings.CTH, except when resulting only from
putting intablets, tubes, jars, bottles, pans
orinsimilar forms orpackingsBasket 1G/RO/W/13/Rev.3
Page306A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3213.10 -Colours insets
3213.90 -Other
32.14 Glaziers 'putty, grafting putty, resin
cements, caulking compounds andother
mastics; painters 'fillings; non-refractory
surfacing preparations forfaçades,
indoor walls, floors, ceilings orthelike.CTH, [except from subheading 3824.50
(CAN)]Basket 1
Basket 2forthebracketed text
Therespective formulations aredeemed tobe
substantial transormation (EGY)
3214.10 -Glaziers 'putty, grafting putty, resin
cements, caulking compounds andother
mastics; painters 'fillings
3214.90 -Other
32.15 Printing ink, writing ordrawing inkand
other inks, whether ornotconcentrated
orsolid.CTH; or
Change toorwithin thisheading with
supplementary criteriaBasket 2
TheTCRO hasagreed tomaintain theoption of
formulating origin rules onthebasis ofCTSH instead
ofCTH where appropriate, depending upon the
outcome ofitsdeliberations onthescope of
application ofamixture ruleandother rules
Except anyminimal operations ofpackaging forretail
saleorsimple dilution (COL)
Therespective formulations aredeemed tobe
substantial transformation (EGY)
SeeChapter note regarding mixtures andpreparations
(US)
-Printing ink:
3215.11 --Black
3215.19 --Other
3215.90 -OtherG/RO/W/13/Rev.3
Page307Chapter 33
1. [Notwithstanding thetariff shift rules ofthisChapter, where agood ofthisChapter istheproduct ofachemical reaction, thecountry ororigin ofthegood shall
bethecountry inwhich thegood underwent thatchemical reaction.
A“chemical reaction ”means aprocess inwhich chemical bonds inmolecules arebroken andnewchemical bonds areformed between thefragments of
molecules oradded elements sothatoneormore oftheoriginal bonds nolonger linkthesame chemical elements offunctional groups. Changes inthe
degree ofhydration, including toandfrom theanhydrous state, arenottobeconsidered aschemical reactions. (COS)]
2. [Aforeign material orcomponent willnotbedeemed tohave satisfied allapplicable requirements ofthese tariff shift rules byreason ofachange from one
classification toanother merely astheresult oftheseparation ofoneormore individual materials orcomponents from anartificial mixture unless theisolated
material orcomponent, itself, alsounderwent achemical reaction forthepurpose ofthisNote (CAN)]
3. [Mixtures andpreparations
(a) Forpurposes ofheadings 33.01 and33.02, theextraction ofmaterials which results inagood having odoriferous characteristics different from theunextracted
material isconsidered tobeorigin conferring.
(b) Forpurposes ofheading 33.02, thedeliberate andproportionally controlled blending ofmaterials, other thanthemere addition ofalcohol orother diluents,
which results intheproduction ofagood having prescribed odoriferous orflavoring characteristics different from itsindividual constituent materials is
considered tobeorigin conferring (US)]
4. [Value added criterion :CIFvalue ofnon-originating materials imported andused intheproduction does notexceed 75%oftheex-factory price ofthegoods (SG) ]G/RO/W/13/Rev.3
Page308Chapter 33
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 33 Essential oilsandresinoids; perfumery,
cosmetic ortoilet preparationsCTH orCTSH [except from specified
headings orsubheadings]
[Chemical Reaction] [excluding changes in
degree ofhydration]; orECandTurkey reserved their positions onall
headings ofthisChapter
[specified physical transformations :
fractionation; purification; physical
separation]; or
[mixing asdefined]; or
[value added criteria asdefined]; or
[other supplementary criteria tobe
determined]Physical transformations such asemulsifying (CH)
33.01 -Essential oils(terpeneless ornot),
including concretes andabsolutes;
resinoids; extracted oleoresins;
concentrates ofessential oilsinfats, in
fixed oils, inwaxes orthelike, obtained
byenfleurage ormaceration; terpenic
by-products ofthedeterpenation of
essential oils; aqueous distillates and
aqueous solutions ofessential oils.CTH;
[change toorwithin thesubheadings ofthis
heading with supplementary criteria]Basket 1
Basket 2forthebracketed text
SeeChapter note Mixtures andPreparations (a)
concerning extractions (US)
Concentrates ofessential oils(3301.90) from essential
oils(3301..), mixtures ofaqueous distillates and
aqueous solutions ofessential oils; andother similar
chemical reactions constitute asubstantial
transformation without achange ofheading or
subheading (CH)
- Essential oilsofcitrus fruit : Decisions asspecified fortheheadingG/RO/W/13/Rev.3
Page309A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
3301.11 --Ofbergamot
3301.12 --Oforange
3301.13 --Oflemon
3301.14 --Oflime
3301.19 --Other
-Essential oilsother than those ofcitrus
fruit :
3301.21 --Ofgeranium
3301.22 --Ofjasmin
3301.23 --Oflavender oroflavandin
3301.24 --Ofpeppermint (Mentha piperita)
3301.25 --Ofother mints
3301.26 --Ofvetiver
3301.29 --Other
3301.30 -Resinoids
3301.90 -Other
33.02 Mixtures ofodoriferous substances and
mixtures (including alcoholic solutions)
with abasis ofoneormore ofthese
substances, ofakind used asraw
materials inindustry; other preparations
based onodoriferous substances, ofa
kind used forthemanufacture of
beverages.(a)CTH, except from heading 22.07, 22.08
or33.01 (JPN)Basket 2
Change tothisheading from heading 22.07, 22.08 or
33.01 cannot beconsidered assubstantial
transformation because itresults from asimple
process (JPN)G/RO/W/13/Rev.3
Page310A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
(b)CTH (COL) (EGY)
(c)CTSH andachange within asubheading
provided supplementary criteria are
satisfied (US)SeeChapter note Mixtures andPreparations (US)
(d)CTH except from heading 22.07 or
22.08 (MEX) (CAN)
(e)CTSH orchange within thesubheading
with supplementary criteria (physical
transformation) (CH)Perfume oil(3302.90) from simple and/or complex
odoriferous substances (3302.90), andother similar
processes constitute asubstantial transformation
without achange ofheading orsubheading (CH)
(f)CTSH (NZ)
(g)CTSH orsupplementary criteria (SG)
3302.10 -Ofakind used inthefood ordrink
industriesDecisions asspecified fortheheading
3302.90 -Other Decisions asspecified fortheheading
33.03 Perfumes andtoilet waters. CTH;[except from 33.01 or3302.90( or
[change within thisheading with
supplementary criteria]Basket 1
Basket 2forthebracketed text
Themere dilution ofgoods of3301 or3302.90
should notbeconsidered origin conferring (US)
Mixtures ofperfumes constitutes asubstantial
transformation without achange ofheading (CH)G/RO/W/13/Rev.3
Page311A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
33.04 Beauty ormake-up preparations and
preparations forthecare oftheskin
(other than medicaments), including
sunscreen orsuntanpreparations;
manicure orpedicure preparations.(a)CTH (JPN) (COL) (EGY) (PHI) Basket 2
These preparations aredeemed toimply substantial
transformation; also, different uses/users areimplied
(EGY)
(b)CTSH (US) (MEX) (CAN) (NZ) (CH) Powders whether ornotcompressed areclassified
under thesame heading, andother similar processes
constitute asubstantial transformation without a
change ofheading orsubheading (CH)
(c)CTSH orsupplementary criteria (SG)
3304.10 -Lipmake-up preparations Decisions asspecified fortheheading
3304.20 -Eyemake-up preparations
3304.30 -Manicure orpedicure preparations
-Other :
3304.91 --Powders, whether ornotcompressed
3304.99 --OtherG/RO/W/13/Rev.3
Page312Chapter 34: Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing
orScouring Preparations, Candles andSimilar Articles, Modelling Paste, "Dental Waxes" andDental Preparations withaBasis
ofPlaster
Chapter 35: Albuminoidal Substances; Modified Starches; Glues; Enzymes
Chapter 36: Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
Chapter 37: Photographic orCinematographic Goods
Chapter 38: Miscellaneous Chemical ProductsG/RO/W/13/Rev.3
Page313SECTION VIIOFTHE HARMONIZED SYSTEM(Chapters 39-40)
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Section Notes:
Chapter 39:Plastics andArticles Thereof: Rubber andArticles Thereof
Chapter 40:Rubber andArticles ThereofG/RO/W/13/Rev.3
Page314SECTION VIIIOFTHE HARMONIZED SYSTEM
(Chapters 41-43)
Rawhides andskins, leather, furskins andarticles thereof;
saddlery andharness; travel goods, handbags andsimilar containers;
articles ofanimal gut(other thansilk-worm gut)
Section Notes :G/RO/W/13/Rev.3
Page315Chapter 41
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 41 Raw hides andskins (other than
furskins) andleatherChange toheadings ofthisChapter from
anyother heading, except thefollowing:Decision: Basket 2.Forfurther study toascertain if
tanning orretanning ofpretanned leather mayconfer
origin. Members arerequested tofurnish Secwith
additional information. SGindicated apreference fora
rulebased onchange atthesubheading level.
41.01 Raw hides andskins ofbovine or
equine animals (fresh, orsalted, dried,
limed, pickled orotherwise preserved,
butnottanned, parchment-dressed or
further prepared), whether ornot
dehaired orsplit.Change tothisheading from anyother
Chapter.Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bythe
original proponents (JPN andCAN). ARG expressed
hisreservations. Hewillforward awritten texttostate
hisview.
41.02 Raw skins ofsheep orlambs (fresh, or
salted, dried, limed, pickled or
otherwise preserved, butnottanned,
parchment-dressed orfurther
prepared), whether ornotwith wool on
orsplit, other than those excluded by
Note 1(c)tothisChapter.Change tothisheading from anyother
Chapter.Decision: Basket 2.Forfurther study taking into
account theproposals ofCHandECregarding
removal ofwool from sheep andlamb skins. US
considered thattheproposals for4102.21 and4102.29
could becombined toclarify theECproposal
regarding removal ofwool asbeing origin conferring
rather thanpickling asbeing origin conferring. ARG
registered areservation andwillforward atexttoSec.
Alloriginal proponents arerequested tohelpby
furnishing Secwithadditional information and
justification.G/RO/W/13/Rev.3
Page316A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex41.02 Raw skins ofsheep orlambs (fresh, or
salted, dried, limed, pickled orotherwise
preserved, butnottanned, parchment-
dressed orfurther prepared), whether or
notwithwool onorsplit, other thanthose
excluded byNote 1(c)tothisChapter,
without wool on.(CH)Supplementary criteria arenecessary. (CH) Theremoval ofwool from askinsubstantially changes
itscharacteristics andmakes itsuitable forvarious
uses. (CH)
Decision: Basket 2.Seeremark forheading 41.02.
4102.21 -- Pickled Change tothissubheading from anyother
subheading. (EC)Theremoval ofwool from sheep orlamb skins with
wool oncanbeconsidered asasubstantial
transformation. (EC)
Decision :Basket 2.Seeremark forheading 41.02.
4102.29 -- Other Change tothissubheading from anyother
subheading. (EC)Theremoval ofwool from sheep orlamb skins with
wool oncanbeconsidered asasubstantial
transformation. (EC)
Decision :Basket 2.Seeremark forheading 41.02.
41.03 Other rawhides andskins (fresh, or
salted, dried, limed, pickled or
otherwise preserved, butnottanned,
parchment-dressed orfurther
prepared), whether ornotdehaired or
split, other than those excluded byNote
1(b)or1(c)tothisChapter.Achange tothisheading from anyother
Chapter.Decision :Basket 2.Seeremark forheading 41.02.G/RO/W/13/Rev.3
Page317A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
41.04 Leather ofbovine orequine animals,
without hairon,other than leather of
heading No.41.08 or41.09.(a)Change tothese headings (41.04 -
41.07) from anyother heading; or
Change tofinished leather ofthese
headings from pretanned leather ofthe
same heading; or
Other supplementary criteria are
necessary. (JPN)Change tofinished leather from pretanned leather is
deemed tobeasubstantial transformation from the
technical point ofview. (JPN)
Decision: Basket 2.Forfurther study tosynthesize
theviews ofproponents regarding pre-tanning, tanning,
finishing orretanning ofpre-tanned leather asorigin
conferring. Proponents whohadrules forthisheading
andsubheadings arerequested tofurnish Secwith
further information andjustification.
(b)Achange topretanned leather of
headings 41.04 through 41.07 from hides
ofskins ofheadings 41.01 to41.03 is
deemed nottobeorigin-conferring.
Achange within headings 41.04 through
41.07, including achange within thesame
heading, which results from theretanning
ofpre-tanned leather, isdeemed tobe
origin-conferring. (US)Pre-tanning results inaproduct thatmust besubjected
tofurther tanning. Itshould notbeconsidered a
substantial transformation even though achange of
heading from 41.01, 41.02 or41.03 hasoccurred.
(US)
Decision: Basket 2.Seeremark for41.04.
ex41.04 Leather ofbovine orequine animals,
without hairon,retanned orfinished,
other thanofheading 41.08 or41.09.:
-Retanned (CH) (EC)(a)Supplementary criteria arenecessary.
(CH)Theretanning ofleathers andpre-tanned skins of
heading 41.04 confers upon them substantially different
properties anduses. (CH)
Decision: Basket 2.Seeremark for41.04. TheNZ
Delegate indicated hecould furnish information tohelp
inthestudy.G/RO/W/13/Rev.3
Page318A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothese splitheadings from any
other splitheading ofthese headings (41.04
to41.07) (EC)Retanning ofpre-tanned ortanned leather ofthis
heading canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Seeremark for41.04.
ex41.04 -Finished(CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Thefinishing oftanned skins prepared them fordirect
useandconfers upon them substantially different
properties anduses. (CH)
Decision: Basket 2.Seeremark for41.04.
(b)Change tothissplitheading from any
other splitheading ofthese headings (41.04
to41.07) (EC)14 June 2005Finishing processes oftanned leather, such asfat-
liquoring, dyeing, patenting, canbeconsidered asa
substantial transformation. (EC)
Decision :Basket 2.Seeremark for41.04.
4104.10 -Whole bovine skinleather, ofaunit
surface areanotexceeding 28square
feet
(2.6m2)Achange tosubheading 4104.10 from any
other subheading. (CAN)Decision :Basket 2.Seeremark for41.04.
-Other bovine leather andequine leather,
tanned orretanned butnotfurther
prepared, whether ornotsplit:
4104.21 -
4104.29Please refer totheHSfordescription of
goods. (Sec)Achange tosubheading 4104.21 through
4104.29 from anysubheading outside that
group. (CAN)Decision: Basket 2.Seeremark for41.04.
-Other bovine leather andequine leather,
parchment-dressed orprepared after
tanning :G/RO/W/13/Rev.3
Page319A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4104.31 -
4104.39Please refer totheHSfordescription of
goods. (Sec)Achange tosubheading 4104.31 through
4104.39 from anysubheading outside that
group. (CAN)Decision :Basket 2.Seeremark for41.04.
41.05 Sheep orlamb skinleather, without
wool on,other than leather ofheading
No.41.08 or41.09.(a)Change tothese headings (41.04 -
41.07) from anyother heading; or
Change tofinished leather ofthese headings
from pretanned leather ofthesame
heading; or
Other supplementary criteria arenecessary.
(JPN)Change tofinished leather from pretanned leather is
deemed tobeasubstantial transformation from the
technical point ofview. (JPN)
Decision: Basket 2.Forfurther study toascertain if
pre-tanning, tanning, retanning orfinishing ofpre-
tanned leather confers origin. Additional information
andjustification tobeprovided bytheproponents.
TheNZDelegate entered areservation pending further
research.
(b)Achange topretanned leather of
headings 41.04 through 41.07 from hides
ofskins ofheadings 41.01 to41.03 is
deemed nottobeorigin-conferring.
Achange within headings 41.04 through
41.07, including achange within thesame
heading, which results from theretanning
ofpre-tanned leather, isdeemed tobe
origin-conferring. (US)Pre-tanning results inaproduct thatmust besubjected
tofurther tanning. Itshould notbeconsidered a
substantial transformation even though achange of
heading from 41.01, 41.02 or41.03 hasoccurred.
(US)
Decision: Basket 2.Seeremark for(a).
ex41.05 Sheep orlamb skinleather, without wool
on,retanned orfinished, other than
leather ofheading 41.08 or41.09 :
-Retanned (CH) (EC)(a)Supplementary criteria arenecessary.
(CH)Theretanning ofleathers andpre-tanned skins of
heading 41.05 confers upon them substantially different
properties anduses. (CH)
Decision: Basket 2.Forfurther study. Also see
remark for(a)forheading 41.05.G/RO/W/13/Rev.3
Page320A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothese splitheadings from any
other splitheading ofthese headings (41.04
to41.07) (EC)Retanning ofpre-tanned ortanned leather ofthis
heading canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.05.
ex41.05 -Finished (CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Thefinishing oftanned skins prepared them fordirect
useandconfers upon them substantially different
properties anduses. (CH)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.05.
(b)Change tothese splitheadings from any
other splitheading ofthese headings (41.04
to41.07) (EC)Finishing processes oftanned leather, such asfat-
liquoring, dyeing, patenting, canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.05.
-Tanned orretanned butnotfurther
prepared, whether ornotsplit:
4105.11 --Vegetable pre-tanned Achange tosubheading 4105.11 through
4105.19 from anysubheading outside that
group. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.05.
4105.12 --Otherwise pre-tanned Achange tosubheading 4105.11 through
4105.19 from anysubheading outside that
group. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.05.G/RO/W/13/Rev.3
Page321A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4105.19 --Other Achange tosugbheading 5105.11 through
5105.19 from anysubheading outside the
group. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.05.
4105.20 -Parchment-dressed orprepared after
tanningAchange tosubheading 4105.20 from any
other subheading. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.05.
41.06 Goat orkidskinleather, without hair
on,other than leather ofheading No.
41.08 or41.09.(a)Change tothese headings (41.04 -
41.07) from anyother heading; or
Change tofinished leather ofthese headings
from pretanned leather ofthesame
heading; or
Other supplementary criteria arenecessary.
(JPN)Decision: Basket 2.Forfurther study toascertain if
pre-tanning, tanning, retanning orfinishing ofpre-
tanned leather confers origin. Additional information
andjustification tobeprovided bytheproponents.
(b)Achange topretanned leather of
headings 41.04 through 41.07 from hides
ofskins ofheadings 41.01 to41.03 is
deemed nottobeorigin-conferring.
Achange within headings 41.04 through
41.07, including achange within thesame
heading, which results from theretanning
ofpre-tanned leather, isdeemed tobe
origin-conferring. (US)Pre-tanning results inaproduct thatmust besubjected
tofurther tanning. Itshould notbeconsidered a
substantial transformation even though achange of
heading from 41.01, 41.02 or41.03 hasoccurred.
(US)
Decision: Basket 2.Seeremark for(a).
ex41.06 Goat orkidskinleather without hairon,
retanned orfinished, other thanleather of
heading No.41.08 or41.09 :
-Retanned (CH) (EC)(a)Supplementary criteria arenecessary.
(CH)Theretanning ofleathers andpre-tanned skins of
heading 41.06 confers upon them substantially different
properties anduses. (CH)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.06.G/RO/W/13/Rev.3
Page322A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothese splitheadings from any
other splitheading ofthese headings (41.04
to41.07) (EC)Retanning ofpre-tanned ortanned leather ofthis
heading canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.06.
ex41.06 -Finished (CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Thefinishing oftanned skins prepared them fordirect
useandconfers upon them substantially different
properties anduses. (CH)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.06.
(b)Change tothese splitheadings from any
other splitheading ofthese headings (41.04
to41.07) (EC)Finishing processes oftanned leather, such asfat-
liquoring, dyeing, patenting, canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.06.
-Tanned orretanned butnotfurther
prepared, whether ornotsplit:
4106.11 --Vegetable pre-tanned Achange tosubheading 4106.11 through
4106.19 from anysubheading outside that
group. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.06.
4106.12 --Otherwise pre-tanned Achange tosubheading 4106.11
through 4106.19 from anysubheading
outside thatgroup. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.06.G/RO/W/13/Rev.3
Page323A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4106.19 --Other Achange tosubheading 4106.11
through 4106.19 from anysubheading
outside thatgroup. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.06.
4106.20 -Parchment-dressed orprepared after
tanningAchange tosubheading 4106.20 from any
other subheading. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.06.
41.07 Leather ofother animals, without hair
on,other than leather ofheading No.
41.08 or41.09.(a)Change tothese headings (41.04 -
41.07) from anyother heading; or
Change tofinished leather ofthese headings
from pretanned leather ofthesame
heading; or
Other supplementary criteria arenecessary.
(JPN)Change tofinished leather from pretanned leather is
deemed tobeasubstantial transformation from the
technical point ofview. (JPN)
Decision: Basket 2.Forfurther study toascertain if
pre-tanning, tanning, retanning orfinishing ofpre-
tanned skins confers origin. Proponents arerequested
toprovide Secwithadditional information or
justification.
(b)Achange topretanned leather of
headings 41.04 through 41.07 from hides
ofskins ofheadings 41.01 to41.03 is
deemed nottobeorigin-conferring.
Achange within headings 41.04 through
41.07, including achange within thesame
heading, which results from theretanning
ofpre-tanned leather, isdeemed tobe
origin-conferring. (US)Pre-tanning results inaproduct thatmust besubjected
tofurther tanning. Itshould notbeconsidered a
substantial transformation even though achange of
heading from 41.01, 41.02 or41.03 hasoccurred.
(US)
Decision: Basket 2.Forfurther study. Also see
remark above.
ex41.07 Leather ofother animals, without hairon,
retanned orfinished, other thanleather of
heading No.41.08 or41.09:
-Retanned (CH) (EC)(a)Supplementary criteria arenecessary.
(CH)Theretanning ofleathers andpre-tanned skins of
heading 41.07 confers upon them substantially different
properties anduses. (CH)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.G/RO/W/13/Rev.3
Page324A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothese splitheadings from any
other splitheading ofthese headings (41.04
to41.07) (EC)Retanning ofpre-tanned ortanned leather ofthis
heading canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.
ex41.07 -Finished (CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Thefinishing oftanned skins prepared them fordirect
useandconfers upon them substantially different
properties anduses. (CH)
Decision: Basket 2.Forfurther study. Also
seeremark forheading 41.07.
(b)Change tothese splitheadings from any
other splitheading ofthese headings (41.04
to41.07) (EC)Finishing processes oftanned leather, such asfat-
liquoring, dyeing, patenting, canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.
4107.10 -Ofswine
ex14107.10 -Ofswine, excluding parchment-dressed
orprepared after tanning. (CAN)Achange tosubheading ex14107.10 from
anyother heading. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.
ex24107.10 -Ofswine, parchment-dressed or
prepared after tanning. (CAN)Achange tosubheading ex24107.10 from
anyother heading; or
Achange tosubheading ex24107.10 from
subheading ex14107.10. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.
-Ofreptiles :
4107.21 --Vegetable pre-tanned Achange tosubheading 4107.21 from any
other heading. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.G/RO/W/13/Rev.3
Page325A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4107.29 --Other
ex14107.29 --Ofreptiles, other, excluding parchment-
dressed orprepared after tanning. (CAN)Achange tosubheading ex14107.29 from
anyother heading. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.
ex24107.29 --Ofreptiles, other, parchment-dressed
orprepared after tanning. (CAN)Achange tosubheading ex24107.29 from
anyother heading; or
Achange tosubheading ex24107.29 from
subheading ex14107.29. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.
4107.90 -Ofother animals
ex14107.90 -Ofother animals, excluding parchment-
dressed orprepared after tanning. (CAN)Achange tosubheading ex14107.90 from
anyother heading. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.
ex24107.90
-Ofother animals, parchment-dressed or
prepared after tanning. (CAN)Achange tosubheading ex24107.90 from
anyother heading; or
Achange tosubheading ex24107.90 from
subheading ex14107.90. (CAN)Decision: Basket 2.Forfurther study. Also see
remark forheading 41.07.
41.08 Chamois (including combination
chamois) leather.Change tothisheading from anyother
heading.Decision: Basket 1.
41.09 Patent leather andpatent laminated
leather; metallised leatherChange oftothisheading from anyother
heading, [except headings 41.04 and
41.07. ]Decision: Basket 2.Forfurther study. ARG reserved
itsposition, considering thatchanges from headings
41.04 through 41.07 should beexcluded because the
processing involved isnotasubstantial transformation.G/RO/W/13/Rev.3
Page326A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
41.10 Parings andother waste ofleather orof
composition leather, notsuitable forthe
manufacture ofleather articles; leather
dust, powder andflour.[(a)thematerial thatdetermines the
classification ofthegoods waswholly
obtained; or
(b)each material inthegood which does
notoriginate inthatcountry hasundergone
achange inclassification tothisheading
form another heading ]Residues from themanufacture ofleather orskins of
other headings. (CH)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bythe
original proponents (ECandCH).
41.11 Composition leather with abasis of
leather orleather fibre, inslabs, sheets
orstrip, whether ornotinrolls.Chapter ruleapplies. Decision: Basket 1.G/RO/W/13/Rev.3
Page327CHAPTER 42
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification of
theprevious columns
Chapter 42 Articles ofleather; saddlery and
harness;
travel goods, handbags andsimilar
containers; articles ofanimal
gut(other than silk-worm gut).Change totheheadings ofthisChapter
from anyother heading, except the
following:Decision: Basket 2.ThisChapter ruleisprovisionally
adopted. Toberevisited later.
42.01 Saddlery andharness foranyanimal
(including traces, leads, knees pads,
muzzles, saddle clothes, saddle bags,
dogcoats andthelike), ofany
material.Chapter ruleapplies. Two major operations takeplace inthisheading: (a)the
cutting oftheleather orskinintoshape, (b)assembling the
leather tomake aspecific product. (CH)
Decision: Basket 2.Some members hadreservations on
CH'sproposal (seeabove). Problems concerning alsoparts
andassembly were identified. They needed tobe
addressed, possibly byreference tothegeneral rules or
value added criteria. Therulewasputunder Basket 2,
pending further study.G/RO/W/13/Rev.3
Page328A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification of
theprevious columns
42.02 Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school
satchels, spectacle cases,
binocular cases, camera cases,
musical instrument cases,
guncases, holsters andsimilar
containers; travelling-bags,
toilet bags, rucksacks, handbags,
shopping-bags, wallets, purses, map-
cases, cigarette-cases,
tobacco-pouches, toolbags,
sports bags, bottle-cases,
jewellery boxes, powder-boxes,
cutlery cases andsimilar
containers, ofleather orof
composition leather, ofsheeting of
plastics, oftextile materials,
ofvulcanised fibre orof
paperboard, orwholly ormainly
covered with such materials orwith
paper.Supplementary criteria arenecessary. (CH)
(EC)Seecomment forheading 42.01. (CH)
Decision: Examination deferred .Thegoods ofthis
heading involve textile materials andshould beconsidered
together withother origin rules proposed fortextile articles.
42.03 Articles ofapparel andclothing
accessories, ofleather orof
composition leather.Supplementary criteria arenecessary. (CH) Theexact operations tobecarried outmust bedefined.
(CH)
Decision: Examination deferred .Theruleforthisheading
tobeconsidered together withtherules forother Chapters
oftextile articles.
ex42.03 Articles ofapparel, ofleather orof
composition leather (EC)Notapplicable. Complete making-up. (EC) Tobeconsidered asasubstantial transformation, the
manufacture ofarticles ofapparel hastoinclude all
operations following thecutting oftheleather orfurskins.
(EC)
Decision: Examination deferred .Seeremark above.G/RO/W/13/Rev.3
Page329A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification of
theprevious columns
42.04 Articles ofleather orof
composition leather, ofakind
used inmachinery ormechanical
appliances orforother technical uses.Supplementary criteria arenecessary. (CH) Decision: Basket 2.Forfurther study withadditional
information andspecific examples tobeprovided by
members andtheproponent (CH).
CHclarified thateither oneofthetwooperations (cutting
andassembly) mentioned intherules proposed forheadings
42.01 -42.06 could beenough toconfer origin.
42.05 Other articles ofleather orof
composition leather.Supplementary criteria arenecessary. (CH) Decision: Basket 2.Forfurther study. Members were
called ontoprovide Secwithadditional information.
42.06 Articles ofgut(other than silk-worm
gut), ofgoldbeater 'sskin, ofbladders
oroftendons.Chapter ruleapplies. Decision: Basket 1.G/RO/W/13/Rev.3
Page330CHAPTER 43
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
Chapter 43 Furskins andartificial fur;
manufactures thereofChange totheheadings ofthisChapter
from anyother heading, except the
following:Decision: Basket 1.
43.01 Raw furskins (including heads, tails,
paws andother pieces orcuttings,
suitable forfurriers 'use), other than
rawhides andskins ofheading No.
41.01, 41.02 or41.03.Change tothisheading from anyother
Chapter.Decision: Basket 2.ARG reserved itsposition. He
suggested thatthe"change" should befrom rawskin.
Further study isrequired withadditional information tobe
provided bymembers.
43.02 Tanned ordressed furskins (including
heads, tails, paws andother pieces or
cuttings), unassembled, orassembled
(without theaddition ofother materials)
other than those ofheading No.43.03.Chapter ruleapplies, except 4302.30. Decision: Basket 1.
4302.30 - Whole skins andpieces or
cuttings thereof, assembled(a)Change tothissubheading from any
other
subheading. (CH) (EC) (HK) JPN)Theassembly ofunassembled fur(subheadings 4302.11,
4302.12, 4302.13, 4302.19, 4302.20) isacomplex
operation conferring asubstantially different use.(CH)
Themanufacture ofassembled tanned ordressed furskins of
thissubheading byassembling non-assembled tanned or
dressed furskins classified inthisheading canbeconsidered
asasubstantial transformation. (EC)G/RO/W/13/Rev.3
Page331A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
Change todropped skins from tanned skins isdeemed tobe
asubstantial transformation from atechnical point ofview.
Dropped skins areskins which have been cutintostrips,
andreassembled intheir original order soastoobtained a
longer skin. (JPN)
Assembly ofnon-assembled tanned ordressed furskins is
considered tobesufficient forsubstantial transformation.
(HK)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bythe
proponents.
(b)Goods ofsubheading 4302.30 thatare
notwholly obtained inonecountry are
deemed tobegoods ofthecountry where
non-originating materials have undergone a
change ofclassification tothatsubheading
from subheadings 4302.11 through
4302.19. (US)Theassembly offurskins (including theprocess of
"dropping" toobtain alonger butnarrower skin) intosizes
suitable forthemanufacture ofarticles (i.e., clothing)
involves substantial transformation andisgranted origin by
therulefor4302.30. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bythe
proponent.
43.03 Articles ofapparel, clothing accessories
andother articles offurskin.(a)Achange toheading 43.02 through
43.04 from anyother heading, including
another heading within thatgroup. (CAN)Decision: Examination deferred .Tobeconsidered
together withtherules fortextile articles ofother Chapters.
(b)Supplementary criteria arenecessary.
(CH)Theexact operations tobecarried outwithin theframework
ofheading 43.03 ought tobeclearly defined. (CH)
Decision: Examination deferred .G/RO/W/13/Rev.3
Page332A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)Goods ofheading 4303 ofthisChapter
which were wholly assembled from a
collection ofparts, which collection was
classifiable asanunassembled good by
virtue ofGeneral Interpretative Rule 2(a),
aredeemed tohave originated inthe
country where thegoods were wholly
assembled. (US)Thisruleprovides origin fortheassembly ofcomponent
"kits" (classifiable inheading 43.03) intoarticles ofthat
heading. However, inspecifying "wholly assembled" the
ruledoes notgrant origin tocountries inwhich goods are
merely finished byattaching hardware orother parts or
accessories ontounfinished products ofheading 43.03. (US)
Decision: Examination deferred .
(d)Achange tothisheading from non
assembled parts ofthesame heading. (HK)Assembly ofnon-assembled parts intothefinished article is
sufficient forsubstantial transformation. (HK)
Decision: Examination deferred .
ex43.03 Articles ofapparel, offurskin (EC) Notapplicable. Complete making-up. (EC) Tobeconsidered asasubstantial transformation, the
manufacture ofarticles ofapparel hastoinclude allthe
operations following thecutting oftheleather orfurskins.
(EC)
Decision: Examination deferred .
43.04 Artificial furandarticles thereof. Achange toheading 43.02 through 43.04
from anyother heading, including another
heading within thatgroup. (CAN)Decision: Examination deferred .Tobeconsidered
together withtherules fortextile articles ofother Chapters.
ex43.04 Articles ofartificial fur(CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Themanufacture ofarticles from artificial fur(wool, hair
sewn ontofabric orleather toimitate fur)must alsobe
considered assubstantial transformation conferring origin.
(CH)
Decision: Examination deferred .
(b)Change tothissplitheading from any
other splitheading ofthisheading. (EC)Themanufacture ofarticles ofthissplitheading from
artificial furofthisheading canbeconsidered asa
substantial transformation. (EC)
Decision: Examination deferred .G/RO/W/13/Rev.3
Page333SECTION IXOFTHE HARMONIZED SYSTEM
(Chapters 44-46)
WOOD AND ARTICLES OFWOOD; WOOD CHARCOAL: CORK AND ARTICLES OFCORK; MANUFACTURES OFSTRAW, OFESPARTO
OROFOTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Section Notes:G/RO/W/13/Rev.3
Page334CHAPTER 44
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 44 Wood andarticles ofwood; wood
charcoalChange totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1
44.01 Fuel wood, inlogs, inbillets, intwigs,
infaggots orinsimilar forms; wood in
chips orparticles; sawdust andwood
waste andscrap, whether ornot
agglomerated inlogs, briquettes,
pellets orsimilar forms.Change tothisheading from anyother
heading.Basket 1
ex4401.30
ex4401.30- Sawdust andwood waste and
scrap, agglomerated inlogs,
briquettes, pellets orsimilar
forms. (EC)
- Sawdust andwood waste and
scrap, notagglomerated in
logs, briquettes, pellets or
similar forms. (EC)Change tothissplitsubheading from any
other splitsubheading. (EC)
Notapplicable. Wholly obtained goods.
(EC)Basket 2
Theagglomeration ofsawdust andwood waste andscrap of
thisheading canbeconsidered asasubstantial transformation.
(EC)
44.02 Wood charcoal (including shell ornut
charcoal), whether ornot
agglomerated.Change tothisheading from anyother
heading.Basket 1
44.03 Wood intherough, whether ornot
stripped ofbark orsapwood, or
roughly squared.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page335A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
44.04 Hoopwood; split poles; piles, pickets
andstakes ofwood, pointed butnot
sawn lengthwise; wooden sticks,
roughly trimmed butnotturned, bent
orotherwise worked, suitable forthe
manufacture ofwalking-sticks,
umbrellas, toolhandles orthelike;
chipwood andthelike.Change tothisheading from anyother
heading.Basket 1
44.05 Wood wool; wood flour. Change tothisheading from anyother
heading.Basket 1
44.06 Railway ortramway sleepers (cross-
ties)ofwood.Change tothisheading from anyother
heading.Basket 1
44.07 Wood sawn orchipped lengthwise,
sliced orpeeled, whether ornot
planed, sanded orfinger-jointed, ofa
thickness exceeding 6mm.Change tothisheading from anyother
heading.Basket 1
ex44.07 - Wood sawn orchipped
lengthwise, sliced orpeeled,
planed, sanded, orfinger-
jointed, ofathickness
exceeding 6mm. (EC)(NOR)Change tothissplitheading from any
other splitheading ofthisheading.
(EC)(NOR)Basket 2
Theobtention ofwoods ofthissplitheading byplaning,
sanding orfinger-jointing from woods notplaned, sanded or
finger-jointed ofthesame heading could beconsidered asa
substantial transformation. (EC)
44.08 Veneer sheets andsheets forplywood
(whether ornotspliced) andother
wood sawn lengthwise, sliced or
peeled, whether ornotplaned, sanded
orfinger-jointed, ofathickness not
exceeding 6mm.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page336A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex44.08 - Veneer sheets andsheets for
plywood andother wood sawn
lengthwise, sliced orpeeled,
spliced, planed, sanded, finger-
jointed orreinforced, ofa
thickness notexceeding 6mm.
(EC)(NOR)Change tothissplitheading from any
other splitheading ofthisheading.
(EC)(NOR)Basket 2
Themanufacture ofwoods ofthissplitheading, bysplicing,
planing, sanding, finger-jointing orreinforcing ofwoods not
spliced, planed, sanded, finger-jointed orreinforced ofthis
heading canbeconsidered asasubstantial transformation.
(EC)
44.09 Wood (including strips andfriezes for
parquet flooring, notassembled)
continuously shaped (tongued,
grooved, rebated, chamfered, V-
jointed, beaded, moulded, rounded or
thelike) along anyofitsedges or
faces, whether ornotplaned, sanded
orfinger-jointed.Change tothisheading from anyother
heading.Basket 1
ex44.09 - Wood (including strips and
friezes forparquet flooring,
notassembled) continuously
shaped (tongued, grooved,
rebated, chamfered, V-jointed,
beaded ,moulded ,rounded or
thelike) along anyofitsedges
orfaces, planed, sanded or
finger-jointed .(EC)(NOR)Change tothissplitheading from any
other splitheading ofthisheading.
(EC)(NOR)Basket 2
Themanufacture ofwoods ofthissplitheading, byplaning,
sanding, finger-jointing, beading ormoulding woods not
planed, sanded, finger-jointed, beaded ormoulded ofthis
heading canbeconsidered asasubstantial transformation.
(EC)
44.10 Particle board andsimilar board of
wood orother ligneous materials,
whether ornotagglomerated with
resins orother organic binding
substances.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page337A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex44.10 - beaded, moulded (including
moulded skirting andother
moulded boards), planed,
sanded orlaminated. (EC)Change tothissplitheading from any
other splitheading ofthisheading. (EC)Basket 2
Themanufacture ofwoods ofthese splitheadings, bybeading,
moulding, planing, sanding orlamination withpaper ormetal
woods notbeaded, moulded, planed, sanded orlaminated of
thisheading canbeconsidered asasubstantial transformation.
(EC)
44.11 Fibreboard ofwood orother ligneous
materials, whether ornotbonded with
resins orother organic substances.Change tothisheading from anyother
heading.Basket 1
ex44.11 - beaded, moulded (including
moulded skirting andother
moulded boards), planed,
sanded orlaminated. (EC)Change tothissplitheading from any
other splitheading ofthisheading. (EC)Basket 2
Themanufacture ofwoods ofthese splitheadings, bybeading,
moulding, planing, sanding orlamination withpaper ormetal
woods notbeaded, moulded, planed, sanded orlaminated of
thisheading canbeconsidered asasubstantial transformation.
(EC)
44.12 Plywood, veneered panels andsimilar
laminated wood.(a)Change tothisheading from any
other heading; or
Change tosurface-worked wood of
thisheading from non-surface-worked
wood orwood coated bytransparent
materials which donotspoil thesense of
touch, thegrain andother patterns ofthe
wood. (JPN)Basket 2
Theprocess ofsurface-working isdeemed tobeasubstantial
transformation from atechnical point ofview. (JPN)
(b)Change tothisheading from any
other heading. (CAN) (CH) (COL) (EC)
(US) (MEX)G/RO/W/13/Rev.3
Page338A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex44.12 - Plywood, veneered panels and
similar laminated wood. :
- beadings andmouldings,
including moulded skirting and
other moulded boards. (EC)Change tothissplitheading from all
other splitheadings ofthisheading. (EC)Basket 2
Themanufacture ofbeadings andmouldings ofthissplit
heading, bybeading, moulding orsimilar forming of
plywood, veneered panels orsimilar laminated wood ofthis
heading canbeconsidered asasubstantial transformation.
(EC)
4412.29 --Other Change tothissubheading from any
other subheading. (SG)
4412.99 --Other Change tothissubheading from any
other subheading. (SG)
44.13 Densified wood, inblocks, plates,
strips orprofile shapes.Change tothisheading from anyother
heading.Basket 1
ex44.13 - beadings andmouldings. (EC) Change tothissplitheading from any
other splitheading ofthisheading. (EC)Basket 2
Themanufacture ofbeadings andmouldings ofthissplit
heading, bybeading ormoulding densified wood, inblocks,
plates, strips orprofile shapes ofthisheading canbe
considered asasubstantial transformation. (EC)
44.14 Wooden frames forpaintings,
photographs, mirrors orsimilar
objects.(a)Change tothisheading from any
other heading except from heading 44.09.
(EC)Basket 2
Despite thechange intariff heading, theproduction offrames
ofthisheading from lengths ofbeaded, moulded orsimilarly
formed wood ofheading 44.09 which have been cuttosize
does notreflect asubstantial operation. (EC)
(b)Change tothisheading from any
other heading. (CAN) (CH) (COL) (JPN)
(US) (MEX)
44.15 Packing cases, boxes, crates, drums
andsimilar packings, ofwood; cable-
drums ofwood; pallets, boxpallets and
other load boards, ofwood; pallet
collars ofwood.(a)Supplementary criteria arenecessary.
(EC)Basket 2
Supplementary criteria might allow themanufacture of
products ofthisheading from boards notcuttosize. (EC)G/RO/W/13/Rev.3
Page339A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from any
other heading. (CAN) (CH) (COL) (JPN)
(US) (MEX)
44.16 Casks, barrels, vats, tubsandother
coopers 'products andparts thereof, of
wood, including staves.Change tothisheading from anyother
heading.Basket 1
ex44.16 - Casks, barrels, vats, tubsand
other coopers 'products. (EC)Change tothissplitheading from any
other splitheading ofthisheading. (EC)Basket 2
Themanufacture ofcoopers 'products ofthissplitheading,
from riven staves ofthisheading canbeconsidered asa
substantial transformation. (EC)
44.17 Tools, toolbodies, toolhandles, broom
orbrush bodies andhandles, ofwood;
boot orshoe lasts andtrees, ofwood.Change tothisheading from anyother
heading.Basket 1
44.18 Builders 'joinery andcarpentry of
wood, including cellular wood panels,
assembled parquet panels, shingles and
shakes.Change tothisheading from anyother
heading.
(CAN)(CH)(COL)(EC)(JPN)(US) (MEX)Basket 2
4418.10
4418.20
4418.40
ex4418.90-Builders 'joinery andcarpentry ofwood
(EC)Change tothese subheadings from any
other subheadings, withtheexclusion of
certain subheadings; (EC)Basket 2
Themanufacture ofbuilders 'joinery andcarpentry ofwood
ofthese subheadings from cellular wood panels, shingles and
shakes ofthisheading canbeconsidered asasubstantial
transformation. (EC)
ex44.18 -Beadings andmouldings. (EC) Change tothissplitheading from any
other splitheading ofthisheading. (EC)Basket 2
Themanufacture ofbeadings andmouldings ofthissplit
heading, bybeading andmoulding woods ofthisheading can
beconsidered asasubstantial transformation. (EC)
44.19 Tableware andkitchenware, ofwood. Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page340A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
44.20 Wood marquetry andinlaid wood;
caskets andcases forjewellery or
cutlery, andsimilar articles, ofwood;
statuettes andother ornaments, of
wood; wooden articles offurniture not
falling inChapter 94.Change tothisheading from anyother
heading.Basket 1
44.21 Other articles ofwood. Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page341CHAPTER 45
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 45 Cork andarticles ofcork Change totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1
45.01 Natural cork, raworsimply prepared;
waste cork; crushed, granulated or
ground cork.Change tothisheading from anyother
heading.Basket 1
45.02 Natural cork, debacked orroughly
squared, orinrectangular (including
square) blocks, plates, sheets orstrip,
(including sharp-edged blanks for
corks orstoppers).(a)Change tothisheading from any
other heading, except 45.01.
(CAN)(EC)(JPN)(MEX)Basket 2
Change tothisheading from heading 45.01 cannot be
considered assubstantial transformation because itresults
from asimple process. (JPN)
(b)Achange tothisheading from any
other heading, except achange from
heading 45.01 ifthechange results
merely from debacking orroughly
squaring. (US)Thefabrication ofdebacked orroughly squared corkfrom
natural cork ofheading 45.01 cannot beconsidered a
substantial transformation. (EC)
(c)Achange within heading 45.02 to
laminated orbacked corkfrom non-
laminated orunbacked cork. (US)
(d)Change tothisheading from any
other heading. (CH)G/RO/W/13/Rev.3
Page342A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
45.03 Articles ofnatural cork. Change tothisheading from anyother
heading, [except heading 45.02 when
resulting from simple cutting. (JPN)]Basket 1
Basket 2forbracketed text
Change tothisheading from heading 45.02 bysimple cutting
cannot beconsidered assubstantial transformation from a
technical point ofview. (JPN)
45.04 Agglomerated cork (with orwithout a
binding substance) andarticles of
agglomerated cork.Change tothisheading from anyother
heading, [andachange within this
heading tolaminated orbacked cork
from non-laminated orunbacked cork.
(US)]Basket 1
Basket 2forbracketed textG/RO/W/13/Rev.3
Page343CHAPTER 46
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 46 Manufactures ofstraw, ofesparto or
ofother plaiting materials; basketware
andwickerworkChange totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1
46.01 Plaits andsimilar products ofplaiting
materials, whether ornotassembled
intostrips; plaiting materials, plaits
andsimilar products ofplaiting
materials, bound together inparallel
strands orwoven, insheet form,
whether ornotbeing finished articles
(forexample, mats, matting, screens).Seerules forsubheading.
4601.10 - Plaits andsimilar products of
plaiting materials, whether or
notassembled intostripsChange tothissubheading from any
other heading.Basket 1
4601.20 - Mats, matting andscreens of
vegetable materialsChange tothissubheading from any
other subheading.Basket 1
- Other :
4601.91 -- Ofvegetable materials Change tothissubheading from any
other subheading.Basket 1G/RO/W/13/Rev.3
Page344A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4601.99 -- Other Change tothissubheading from any
other subheading.Basket 1
46.02 Basketwork, wickerwork andother
articles, made directly toshape from
plaiting materials ormade upfrom
goods ofheading No.46.01; articles of
loofah.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page345SECTION XOFTHE HARMONIZED SYSTEM
(Chapters 47-49)
PULP OFWOOD OROFOTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OFPAPER ORPAPERBOARD; PAPER AND
PAPERBOARD AND ARTICLES THEREOF
Section Notes :G/RO/W/13/Rev.3
Page346CHAPTER 47
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 47 Pulp ofwood orofother fibrous
cellulosic material; recovered (waste
andscrap) paper orpaperboard(a)Change totheheadings ofthis
Chapter from anyother heading. (JPN)Basket 2
(b)Change totheheadings ofthis
Chapter from anyother heading except:
(EC)
Seeheading 47.07 (Sec.)
(c)Change totheheadings ofthis
Chapter from anyother heading, or
change tobleached orsemi-bleached pulp
from unbleached pulp, including pulpof
thesame heading. (US)
47.01 Mechanical wood pulp. (a)Change tothisheading from any
other heading. (CAN)(EC)(JPN)(MEX)Basket 2
(b)Change tothisheading from any
other heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame heading.
(US)
47.02 Chemical wood pulp, dissolving
grades.(a)Change tothisheading from any
other heading. (CAN)(EC)(JPN)(MEX)Basket 2G/RO/W/13/Rev.3
Page347A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from any
other heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame heading.
(US)
47.03 Chemical wood pulp, soda orsulphate,
other than dissolving grades.(a)Change tothesubheadings ofthis
heading from anyother subheading,
including another subheading within the
heading. (CAN)(MEX)Basket 2
(b)Change tothisheading from any
other heading. (EC) (JPN)
(c)Change tothisheading from any
other heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame heading.
(US)
-Unbleached : Proposals asspecified forheading Decision asspecified forheading
4703.11 -- Coniferous
4703.19 -- Non-coniferous
- Semi-bleached orbleached : Proposals asspecified forheading Decision asspecified forheading
4703.21 -- Coniferous
4703.29 -- Non-coniferous
47.04 Chemical wood pulp, sulphite, other
than dissolving grades.(a)Change tothesubheadings ofthis
heading from anyother subheading,
including another subheading within
theheading. (CAN) (MEX)Basket 2
(b)Change tothisheading from any
other heading. (EC) (JPN)G/RO/W/13/Rev.3
Page348A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothisheading from any
other heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame heading.
(US)
- Unbleached : Proposals asspecified forheading Decision asspecified forheading
4704.11 -- Coniferous
4704.19 -- Non-coniferous
- Semi-bleached orbleached :
4704.21 -- Coniferous
4704.29 -- Non-coniferous
47.05 Semi-chemical wood pulp. (a)Change tothisheading from any
other heading. (CAN)(EC)(JPN)(MEX)Basket 2
(b)Change tothisheading from any
other heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame heading.
(US)
47.06 Pulps offibres derived from recovered
(waste andscrap) paper orpaperboard
orofother fibrous cellulosic material.(a)Change tothisheading from any
other heading. (CAN)(EC)(JPN)(MEX)Basket 2
(b)Change tothisheading from any
other heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame heading.
(US)
47.07 Recovered (waste andscrap) paper or
paperboard.(a)Notapplicable. Wholly obtained
goods. (EC)Basket 2
Thewholly obtained condition onlyapplies tomaterials ofthis
Chapter. (EC)G/RO/W/13/Rev.3
Page349A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from any
other heading. (CAN)(JPN)(MEX)
(c)Change tothisheading from any
other heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame heading.
(US)
4707.10 - Unbleached kraft paper or
paperboard orcorrugated paper
orpaperboardProposals asspecified forheading Decison asspecified forheading
4707.20 - Other paper orpaperboard
made mainly ofbleached
chemical pulp, notcoloured in
themass
4707.30 - Paper orpaperboard made
mainly ofmechanical pulp(for
example, newspapers, journals
andsimilar printed matter)
4707.90 - Other, including unsorted
waste andscrapG/RO/W/13/Rev.3
Page350CHAPTER 48
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 48 Paper andpaperboard; articles of
paper pulp, ofpaper orofpaperboardChange totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1
48.01 Newsprint, inrolls orsheets. Change tothisheading from anyother
heading.Basket 1
48.02 Uncoated paper andpaperboard, ofa
kind used forwriting, printing or
other graphic purposes, andpunch
card stock andpunch tape paper, in
rolls orsheets, other than paper of
heading No.48.01 or48.03; hand-
made paper andpaperboard.Change tothisheading from anyother
heading.Basket 1
48.03 Toilet orfacial tissue stock, towel or
napkin stock andsimilar paper ofa
kind used forhousehold orsanitary
purposes, cellulose wadding andwebs
ofcellulose fibres, whether ornot
creped, crinkled, embossed,
perforated, surface-coloured, surface-
decorated orprinted, inrolls orsheets.Change tothisheading from anyother
heading.Basket 1
48.04 Uncoated kraft paper andpaperboard,
inrolls orsheets, other than thatof
heading No.48.02 or48.03.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page351A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
48.05 Other uncoated paper andpaperboard,
inrolls orsheets, notfurther worked
orprocessed than asspecified inNote
2tothisChapter.Change tothisheading from anyother
heading.Basket 1
48.06 Vegetable parchment, greaseproof
papers, tracing papers andglassine
andother glazed transparent or
translucent papers, inrolls orsheets.Change tothisheading from anyother
heading.Basket 1
48.07 Composite paper andpaperboard
(made bysticking flatlayers ofpaper
orpaperboard together with an
adhesive), notsurface-coated or
impregnated, whether ornotinternally
reinforced, inrolls orsheets.Change tothisheading from anyother
heading.Basket 1
48.08 Paper andpaperboard, corrugated
(with orwithout glued flatsurface
sheets), creped, crinkled, embossed or
perforated, inrolls orsheets, other
than paper ofthekind described in
heading No.48.03.Seeproposals asspecified for
subheadings.Thefabrication ofcorrugated paper andpaperboard creped,
crinkled, embossed orperforated ofthisheading from paper
andpaperboard ofChapter 48cannot beconsidered asa
substantial transformation. (EC)
Precludes origin toprocesses thatresult inaheading change
butinvolve merely crinkling, creping, orembossing. Does
notpreclude thepossibility thatsuch operations, when
combined withfurther processing (such asfolding), could
confer origin. (US)
Decisons asspecified forsubheadings.
4808.10 - Corrugated paper and
paperboard, whether ornot
perforated(a)Change tothissubheading from any
other heading, except from paper and
paperboard ofChapter 48.(EC)Basket 2
(b)Change tothissubheading from any
other heading.
(CAN)(COL)(HK)(JPN)(MEX)(US)G/RO/W/13/Rev.3
Page352A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4808.20 - Sack kraft paper, creped or
crinkled, whether ornot
embossed orperforated(a)Change tothissubheading from any
other heading, except from paper and
paperboard ofChapter 48.(EC)Basket 2
(b)Change tothissubheading from any
other heading. (CAN)(COL)(HK)(JPN)
(c)Change tothissubheading from any
other heading, except from headings
48.01 through 48.11 when thechange is
theresult solely ofcrinkling, creping or
embossing operation. (US)
(d)Change tothissubheading from any
other heading, except from heading
48.04. (MEX)
4808.30 - Other kraft paper, creped or
crinkled, whether ornot
embossed orperforated(a)Change tothissubheading from any
other heading, except from paper and
paperboard ofChapter 48.(EC)Basket 2
(b)Change tothissubheading from any
other heading. (CAN)(COL)(HK)(JPN)
(c)Change tothissubheading from any
other heading, except from headings
48.01 through 48.11 when thechange is
theresult solely ofcrinkling, creping or
embossing operation. (US)
(d)Change tothissubheading from any
other heading, except from heading
48.04. (MEX)
4808.90 - Other (a)Change tothissubheading from any
other heading, except from paper and
paperboard ofChapter 48.(EC)Basket 2
(b)Change tothissubheading from any
other heading. (CAN)(COL)(HK)(JPN)G/RO/W/13/Rev.3
Page353A B C D
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numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothissubheading from any
other heading, except from headings
48.01through 48.11 when thechange is
theresult solely ofcrinkling, creping or
embossing operation. (US)
(d)Change tothissubheading from any
other subheading, except from headings
48.02 to48.07. (MEX)
48.09 Carbon paper, self-copy paper and
other copying ortransfer papers
(including coated orimpregnated
paper forduplicator stencils oroffset
plates), whether ornotprinted, inrolls
orsheets.Change tothisheading from anyother
heading.Basket 1
48.10 Paper andpaperboard, coated onone
orboth sides with kaolin (China clay)
orother inorganic substances, with or
without abinder, andwith noother
coating, whether ornotsurface-
coloured, surface-decorated orprinted,
inrolls orsheets.(a)Change tothisheading from any
other heading.
(CAN)(COL)(JPN)(US)(HK)Basket 2
(b)Change tothisheading from any
other heading, except from heading
48.02. (MEX)
(c)Change tothisheading from any
other heading, except from paper and
paperboard ofChapter 48.(EC)
48.11 Paper, paperboard, cellulose wadding
andwebs ofcellulose fibres, coated,
impregnated, covered, surface-
coloured, surface-decorated orprinted,
inrolls orsheets, other than goods of
thekind described inheading No.
48.03, 48.09 or48.10.(a)Change tothisheading from any
other heading.
(CAN)(COL)(EC)(HK)(JPN)
(MEX) (US)Basket 2G/RO/W/13/Rev.3
Page354A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothesubheadings ofthis
heading from anyother subheading. (CH)
4811.10 - Tarred, bituminised or
asphalted paper andpaperboardProposals asspecified forheading Decision asspecified forheading.
- Gummed oradhesive paper
andpaperboard :
4811.21 -- Self-adhesive
4811.29 -- Other
- Paper andpaperboard coated,
impregnated orcovered with
plastics (excluding adhesives) :
4811.31 -- Bleached, weighing more than
150g/m²
4811.39 -- Other
4811.40 - Paper andpaperboard, coated,
impregnated orcovered with
wax, paraffin wax, stearin, oil
orglycerol
4811.90 - Other paper, paperboard,
cellulose wadding andwebs of
cellulose fibres
48.12 Filter blocks, slabs andplates, of
paper pulp.Change tothisheading from anyother
heading.Basket 1
48.13 Cigarette paper, whether ornotcutto
sizeorintheform ofbooklets or
tubes.Change tothisheading from anyother
heading.Basket 1
48.14 Wallpaper andsimilar wallcoverings;
window transparencies ofpaper.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page355A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
[except from theheadings ofChapter 48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (AUS)(US)]Basket 2forbracketed text
48.15 Floor coverings onabase ofpaper or
ofpaperboard, whether ornotcutto
size.Change tothisheading from anyother
heading.Basket 1
48.16 Carbon paper, self-copy paper and
other copying ortransfer papers (other
than those ofheading No.48.09),
duplicator stencils andoffset plates, of
paper, whether ornotputupinboxes.Change tothisheading from anyother
heading, except from heading 48.09.Basket 1
48.17 Envelopes, letter cards, plain postcards
andcorrespondence cards, ofpaper or
paperboard; boxes, pouches, wallets
andwriting compendiums, ofpaper or
paperboard, containing anassortment
ofpaper stationery.Change tothisheading from anyother
heading,
(a)[except from theheadings of
Chapter 48,when thechange isthe
result solely oftrimming orcutting to
rectangular (including square) shape
(US)].
(b)[except from heading 48.23 (AUS)].
(c)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed textG/RO/W/13/Rev.3
Page356A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
48.18 Toilet paper andsimilar paper,
cellulose wadding orwebs ofcellulose
fibres, ofakind used forhousehold or
sanitary purposes, inrolls ofawidth
notexceeding 36cm,orcuttosizeor
shape; handkerchiefs, cleansing tissues,
towels, tablecloths, serviettes, napkins
forbabies, tampons, bedsheets and
similar household, sanitary orhospital
articles, articles ofapparel and
clothing accessories, ofpaper pulp,
paper, cellulose wadding orwebs of
cellulose fibres.Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,when thechange istheresult solely
oftrimming orcutting torectangular
(including square) shape. (US)(JPN)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed text
48.19 Cartons, boxes, cases, bags andother
packing containers, ofpaper,
paperboard, cellulose wadding orwebs
ofcellulose fibres; boxfiles, letter
trays, andsimilar articles, ofpaper or
paperboard ofakind used inoffices,
shops orthelike.Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,when thechange istheresult solely
oftrimming orcutting torectangular
(including square) shape. (US)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed text
48.20 Registers, account books, note books,
order books, receipt books, letter pads,
memorandum pads, diaries andsimilar
articles, exercise books, blotting-pads,
binders (loose-leaf orother), folders,
filecovers, manifold business forms,
interleaved carbon setsandother
articles ofstationery, ofpaper or
paperboard; albums forsamples orfor
collections andbook covers, ofpaper
orpaperboard.Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,when thechange istheresult solely
oftrimming orcutting torectangular
(including square) shape. (US)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed textG/RO/W/13/Rev.3
Page357A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
48.21 Paper orpaperboard labels ofall
kinds, whether ornotprinted.Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,when thechange istheresult solely
oftrimming orcutting torectangular
(including square) shape. (US)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed text
48.22 Bobbins, spools, cops andsimilar
supports ofpaper pulp, paper or
paperboard (whether ornotperforated
orhardened).Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,when thechange istheresult solely
oftrimming orcutting torectangular
(including square) shape. (US)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed text
48.23 Other paper, paperboard, cellulose
wadding andwebs ofcellulose fibres,
cuttosizeorshape; other articles of
paper pulp, paper, paperboard,
cellulose wadding orwebs ofcellulose
fibres.(a)Change tothisheading from any
other heading. (CAN)(HK)(JPN)Basket 2
(b)Change tothisheading from any
other heading, except when thechange is
theresult solely ofcutting orgluing or
folding. (MEX)G/RO/W/13/Rev.3
Page358A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothisheading from any
other heading, except from paper and
paperboard ofChapter 48,when the
change istheresult ofcutting toshape or
size. (EC)
(d)Change tothesubheadings ofthis
heading from anyother subheading,
except from theheadings ofChapter 48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (US)
- Gummed oradhesive paper, in
strips orrolls:
4823.11 -- Self-adhesive Proposals asspecified forheading Decison asspecified forheading
4823.19 -- Other Proposals asspecified forheading Decision asspecified forheading
4823.20 - Filter paper andpaperboard Proposals asspecified forheading Decision asspecified forheading
4823.40 - Rolls, sheets anddials, printed
forself-recording apparatusProposals asspecified forheading Decision asspecified forheading
- Other paper andpaperboard,
ofakindused forwriting,
printing orother graphic
purposes :
4823.51 -- Printed, embossed or
perforatedProposals asspecified forheading Decision asspecified forheading
4823.59 -- Other Proposals asspecified forheading Decison asspecified forheading
4823.60 - Trays, dishes, plates, cups and
thelike, ofpaper or
paperboard(a)-(d) Proposals asspecified forheading Basket 2
(e)Change tothissubheading from any
other subheading (HK)G/RO/W/13/Rev.3
Page359A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4823.70 - Moulded orpressed articles of
paper andpulpProposals asspecified forheading Decison asspecified forheading
4823.90 - Other Proposals asspecified forheading Decison asspecified forheadingG/RO/W/13/Rev.3
Page360CHAPTER 49
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 49 Printed books, newspapers, pictures
andother products oftheprinting
industry; manuscripts, typescripts and
plansChange totheheadings ofthisChapter
from anyother heading,
[except thefollowing :(EC)]Basket 1
Basket 2forbracketed text
49.01 Printed books, brochures, leaflets and
similar printed matter, whether ornot
insingle sheets.Change tothisheading from anyother
heading,
[except from heading 49.02. (EC)]Basket 1
Basket 2forbracketed text
Thefabrication ofbooks, brochures andsimilar printed matter
ofthisheading from newspapers andother publications of
heading 49.02 cannot beconsidered asasubstantial
transformation. (EC)
49.02 Newspapers, journals andperiodicals,
whether ornotillustrated or
containing advertising material.Change tothisheading from anyother
heading.Basket 1
49.03 Children 'spicture, drawing or
colouring books.Change tothisheading from anyother
heading.Basket 1
49.04 Music, printed orinmanuscript,
whether ornotbound orillustrated.Change tothisheading from anyother
heading.Basket 1
49.05 Maps andhydrographic orsimilar
charts ofallkinds, including atlases,
wallmaps, topographical plans and
globes, printed.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page361A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
49.06 Plans anddrawings forarchitectural,
engineering, industrial, commercial,
topographical orsimilar purposes,
being originals drawn byhand; hand-
written texts; photographic
reproductions onsensitised paper and
carbon copies oftheforegoing.Change tothisheading from anyother
heading.Basket 1
49.07 Unused postage, revenue orsimilar
stamps ofcurrent ornewissue inthe
country towhich they aredestined;
stamp-impressed paper; banknotes;
cheque forms; stock, share orbond
certificates andsimilar documents of
title.Change tothisheading from anyother
heading.Basket 1
49.08 Transfers (decalcomanias). Change tothisheading from anyother
heading.Basket 1
49.09 Printed orillustrated postcards;
printed cards bearing personal
greetings, messages orannouncements,
whether ornotillustrated, with or
without envelopes ortrimmings.Change tothisheading from anyother
heading,
[except from pictures, prints or
photographs ofheading 49.11. (EC)]Basket 1
Basket 2forbracketed text
Thefabrication ofpostcards orother printed orillustrated
materials ofthisheading from pictures, prints orphotographs
ofheading 49.11 cannot beconsidered asubstantial
transformation (EC)G/RO/W/13/Rev.3
Page362A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
49.10 Calendars ofanykind, printed,
including calendar blocks.Change tothisheading from anyother
heading,
[except from pictures, prints or
photographs ofheading 49.11. (EC)]Basket 1
Basket 2forbracketed text
Thefabrication ofcalendars ofthisheading from pictures,
prints andphotographs ofheading 49.11 cannot beconsidered
asubstantial transformation. (EC)
49.11 Other printed matter, including
printed pictures andphotographs.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page363SECTION XIOFTHE HARMONIZED SYSTEM
(Chapters 50-63)
TEXTILES AND TEXTILE ARTICLES (Chapter 50-63)
Section Notes :G/RO/W/13/Rev.3
Page364Chapter 50****
Silk
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 50 Silk a)CTH except: (JPN) (CH) (EGY)
b)Seeproposals specified below (EC)
(KOR) (MEX)(CAN)(US)
50.01 Silk-worm cocoons suitable forreeling . (a)Theorigin ofthegoods shall bethe
country inwhich thesilk-worm cocoons of
thisheading areobtained intheir natural or
unprocessed stateBasket 2
(b)A,change toheading 50.01 from any
other Chapter (US)
50.02 Raw silk(not thrown). a)CTH [except from heading 50.01
(EC)(KOR)] (JPN) (CH) (EGY)(US)Basket 2
Reeling thefilaments from cocoons should notbe
considered assubstantial transformation (KOR)
b)CC(MEX) (CAN)
50.03 Silk waste (including cocoons unsuitable
forreeling, yarn waste andgarnetted
stock).(a)Theorigin ofthegoods shall bethe
country inwhich thesilkwaste ofthis
heading isderived [from manufacturing or
processing operations orfrom consumption]
(EC) (KOR) (MEX) (CAN)Basket 2
(b)Achange toheading 50.03 from any
other heading (US)
****TUR, URU andHKreserve their positions forthisChapterG/RO/W/13/Rev.3
Page365A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex50.03 Silkwaste (including cocoons unsuitable
forreeling, yarn waste butexcluding
garnetted stock) (JPN) (EGY)Theorigin ofthegoods shall bethecountry
inwhich thesilkwaste ofthisheading is
derived [from manufacturing orprocessing
operations orfrom consumption] (JPN)
(EGY)Basket 2
ex50.03 Garnetted stock ofsilk(JPN) (EGY) CTHS (JPN) (EGY) Change togarnetted stock from rags orother waste or
scrap offabrics isdeemed tobeasubstantial
transformation. (JPN) (EGY)
ex50.03 Silkwaste (including cocoons unsuitable
forreeling, yarn waste andgarnetted
stock) butexcluding ex5003.90 below
(CH)Theorigin ofthegoods shall bethecountry
inwhich thesilkwaste ofthisheading is
derived [from manufacturing orprocessing
operations orfrom consumption] (CH)Basket 2
ex5003.90 Combed sliver,dyed white ,ordyed or
printed (CH)Supplementary criteria arenecessary (CH) Dyeing white ordyeing orprinting isasubstantial
transformation without changing the4-or6-digit
HS-heading orsubheading number. (CH)
5003.10 -Notcarded orcombed Decisions asindicated atheading level
5003.90 -Other :
50.04 Silk yarn (other than yarn spun from
silkwaste) notputupforretail sale.CTH except from heading 50.06 (JPN)
(KOR) (EGY) (MEX) (CAN) (US)Basket 2
Processing ofyarns previously putupforretail sale
intogoods ofthisheading isnotasubstantial
transformation (US)
ex50.04 Silkyarn (other than yarn spun from silk
waste) notputupforretail sale: multipled
(folded) orcabled orcovered (CH).Supplementary criteria arenecessary (CH) Basket 2
Twisting orcabling orcovering isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex50.04 Silkyarn (other than yarn spun from silk
waste) notputupforretail sale, single or
multipled orcabled orcovered yarns: dyed
white ordyed orprinted (CH).Supplementary criteria arenecessary (CH) Dyeing white ordyeing orprinting isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex50.04 Other (CH) CTH (CH)G/RO/W/13/Rev.3
Page366A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex50.04 Silkyarn (other than yarn spun from silk
waste) notputupforretail sale: printed or
dyed (EC)CTH except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 5507 ;or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations ,and where thevalue of
non-originating materials (including yarn)
does notexceed X%oftheex-works price
oftheproduct (EC)Basket 2
Thespinning ofyarn isonly considered tobea
substantial transformation when thefibres used arenot
carded orcombed orotherwise prepared forspinning
Twisting andtexturing arenotconsidered as
preparatory orfinishing operations (EC)
ex50.04 Other (EC) CTH except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 5507
(EC)
50.05 Yarn spun from silkwaste, notputup
forretail sale.CTH except from heading 50.06
[carding andcombing (EC)]
[change within theheading (CH) (EC)]Basket 1
Basket 2forthebracketed text
ex50.05 Yarn spun from silkwaste, notputupfor
retail sale; multipled (folded) orcabled or
covered (CH)Supplementary criteria arenecessary (CH) Decisions asindicated attheheading level
Twisting orcabling orcovering isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex50.05 Yarn spun from silkwaste, notputupfor
retail sale, single ormultipled orcabled or
covered yarns: dyed white ordyed or
printed (CH).Supplementary criteria arenecessary (CH) Dyeing white ordyeing orprinting isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex50.05 Other (CH) CTH except from heading 50.06 (CH)G/RO/W/13/Rev.3
Page367A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex50.05 Yarn spun from silkwaste, notputupfor
retail sale: printed ordyed (EC)CTH except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 5507 ;or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operation, and where thevalue of
non-originating materials (including yarn)
does notexceed X%oftheex-works price
oftheproduct (EC)Decisions asindicated attheheading level
Thespinning ofyarn isonly considered tobea
substantial transformation when thefibres used arenot
carded orcombed orotherwise prepared forspinning.
Twisting andtexturing arenotconsidered as
preparatory orfinishing operations (EC)
ex50.05 Other (EC) CTH except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 5507
(EC)
50.06 Silk yarn andyarn spun from silk
waste, putupforretail sale; silk-worm
gut.Decision asindicated atthesplit heading level
ex50.06 Silk-worm gut CTH Basket 1
ex50.06 Silkyarn andyarn spun from silkwaste
putupforretail saleCTH except from headings 50.04 or50.05
[carding orcombing (EC)]
[change within theheading (EC)]Basket 2forthebracketed text
ex50.06 Silkyarn andyarn spun from silkwaste,
putupforretail sale; silk-worm gut:
printed ordyed (EC)CTH except from headings 50.04, 50.05,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
5507 ;or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operation, and where thevalue of
non-originating materials (including yarn)
does notexceed X%oftheex-works price
oftheproduct (EC)Decisions asindicated above
Thespinning ofyarn isonly considered tobea
substantial transformation when thefibres used arenot
carded orcombed orotherwise prepared forspinning.
Twisting andtexturing arenotconsidered as
preparatory orfinishing operations (EC)G/RO/W/13/Rev.3
Page368A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex50.06 Other (EC) CTH except from headings 50.04, 50.05,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
5507 (EC)Putting upyarn forretail saleisnotasubstantial
transformation (EC)
50.07 Woven fabrics ofsilkorofsilkwaste. CTH;
[change within theheading (JPN) (EGY)
(CH) (EC) (KOR)]Basket 1
Basket 2forthebracketed text
Supplementary criteria arenecessary because change
from greige fabric tofinished fabric bysuch operations
asdyeing andprinting ,bleaching ,shrinking, etc.
within thisheading canbeconsidered assubstantial
transformation. (JPN) (EGY)
ex50.07 Woven fabrics ofsilkorsilkwaste, dyed
orprinted (KOR)Change from unbleached fabric ofthis
heading todyed orprinted fabric ofthe
same heading ,accompanied bytwo or
more ofthefollowing finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanennt stiffening, weighting,
permanent embossing, moireing,
mercerizing, etc.(KOR)Decisions asindicated attheheading level
Dyeing orprinting operation should beconsidered as
substantial transformation (KOR)
ex50.07 Other (KOR) CTH (KOR)
ex50.07 Woven fabrics ofsilkorofsilkwaste:
degummed andfinished ordyed white or
dyed orprinted (CH)Supplementary criteria arenecessary (CH) Decisions asindicated attheheading level
Degumming andfinishing ordyeing white ordyeing or
printing isasubstantial transformation, without
changing the4-or6-digit HS-heading orsubheading
number (CH)
ex50.07 Other (CH) CTH (CH)
ex50.07 Woven fabrics ofsilkorofsilkwaste:
printed ordyed (EC)Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operation (EC)Decisions asindicated attheheading level
Thermoprinting hastobeaccompanied byprinting of
thetransfer paper. Bleaching andprebleaching are
considered tobepreparatory operations (EC)
ex50.07 Other (EC) CTH (EC)
5007.10 -Fabrics ofnoilsilk Decisions asindicated atheading levelG/RO/W/13/Rev.3
Page369A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
5007.20 -Other fabrics, containing 85%ormore
byweight ofsilkorofsilkwaste other
than noilsilk
5007.90 -Other fabricsG/RO/W/13/Rev.3
Page370Chapter 51****
Wool, fineorcoarse animal hair; horsehair yarn
andwoven fabric
A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
Chapter 51 Wool, fineorcoarse animal hair;
horsehair yarna)CTH except: (JPN) (CH) (EGY)
b)Seeproposals specified below (COL)
(EC) (KOR) (MEX) (CAN) (US)
51.01 Wool, notcarded orcombed. Decisions asindicated atsubheading level
-Greasy, including fleece-washed wool :
5101.11 --Shorn wool Theorigin ofthegood shall bethecountry
inwhich wool ofthissubheading isobtained
initsnatural orunprocessed stateBasket 1
5101.19 --Other Theorigin ofthegood shall bethecountry
inwhich wool ofthissubheading isobtained
initsnatural orunprocessed stateBasket 1
-Degreased, notcarbonised :
5101.21 --Shorn wool CC; Basket 1
[Change tothissubheading, when this
change isattained bydegreasing greasy
wool, including piece-wasted wool, thevalue
ofwhich does notexceed X%ofthe
ex-works price oftheproduct (EC)]Basket 2forthebracketed text
****TUR, URU andHKreserve their positions forthisChapter.G/RO/W/13/Rev.3
Page371A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
5101.29 --Other CC Basket 1
[Change tothissubheading, when this
change isattained bydegreasing greasy
wool, including piece-wasted wool, thevalue
ofwhich does notexceed X%ofthe
ex-works price oftheproduct (EC)]Basket 2forthebracketed text
5101.30 -Carbonised CC Basket 1
[Change tothissubheading from not
carbonized wool, thevalue ofwhich does
notexceed X%oftheex-works price ofthe
product (EC)]Basket 2forthebracketed text
51.02 Fine orcoarse animal hair, notcarded
orcombed.Thecountry oforigin ofthegoods isthe
country inwhich thegoods ofthisheading
areobtained intheir natural orunprocessed
stateBasket 1
51.03 Waste ofwool oroffineorcoarse
animal hair, including yarn waste but
excluding garnetted stock.Theorigin ofthegoods shall bethecountry
inwhich thework ofthisheading isderived
[from manufacturing orprocessing operation
orfrom consumption]Basket 1
[Change tosplit heading ex251.03 from
split heading ex151.03 assetoutbelow
(EC)]Basket 2forthebracketed text
ex151.03 Waste ofwool oroffineorcoarse animal
hair, including yarn waste butexcluding
garnetted stock, notcarbonized (EC)Thecountry ororigin ofthegoods isthe
country inwhich thegoods ofthissplit
heading areobtained intheir natural or
unprocessed sate(EC)Decisions asindicated attheheading level
ex251.03 Waste ofwool oroffineofcoarse animal
hair, including yarn waste butexcluding
garnetted stock, carboniezed (EC)Change tothissplit heading from not
carbonized waste, thevalue ofwhich does
notexceed X%oftheex-works price ofthe
product (EC)
5103.10 -Noils ofwool oroffineanimal hair Decisions asindicated attheheading levelG/RO/W/13/Rev.3
Page372A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
5103.20 -Other waste ofwool oroffineanimal
hair
5103.30 -Waste ofcoarse animal hair
51.04 Garnetted stock ofwool oroffineor
coarse animal hair.a)CTH (JPN) (CH) (COL) (EC)
(EGY)(US)Basket 2
b)CTH except from heading 51.03 (KOR)
c)CC(CAN) (MEX)
51.05 Wool andfineorcoarse animal hair,
carded orcombed (including combed
wool infragments).a)CC(JPN) (KOR) (MEX) (CAN) (EGY)
(US)Basket 2
Carding orcombing should notbeconsidered as
substantial transformation (KOR) (US)
b)CTH/ SC,asindicated onsplit heading
level (CH)
c)CTH (COL) (EC)
ex51.05 Wool andfineorcoarse animal hair,
carded orcombed (including combed wool
infragments) excluding ex5105.29, ex
5105.30, ex5105.40. (CH)CTH (CH) Decisions asindicated attheheading level
ex5105.29 Wool combed tops: dyed white ordyed or
printed (CH)Supplementary criteria arenecessary (CH) Dyeing white ordyeing orprinting isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex5105.30 Combed tops offineanimal hair: dyed
white ordyed orprinted (CH)Supplementary criteria arenecessary (CH)
ex5105.40 Tops ofcoarse animal hair: dyed white or
dyed orprinted (CH)Supplementary criteria arenecessary (CH)
5105.10 -Carded wool Decisions asindicated atheading level
--Wool tops andother combed wool :
5105.21 --Combed wool infragments
5105.29 --Other
5105.30 -Fine animal hair, carded orcombedG/RO/W/13/Rev.3
Page373A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
5105.40 -Coarse animal hair, carded orcombed
51.06 Yarn ofcarded wool, notputupfor
retail sale.CTH except from heading 51.09
[and except from 51.05, 52.03, 5301.29,
5302.90, 5303.90, 5304.90, 5305.19,
5305.29, 5305.99, 55.06 and55.07 (EC)]
[carding (KOR)]
[change within theheading (CH) (EC) (JPN)
(EGY)]Basket 1
Basket 2forthebracketed text
Carding should notbeconsidered assubstantial
transformation (KOR)
Supplementary criteria arenecessary because change
from yarn toprocessed yarn bysuch operations as
covering, laminating etc.within thisheading canbe
considered assubstantial transformation. (JPN)
(EGY)
Supplementary criteria arenecessary forprinted an
dyed yarn (seejustification atsplit heading level) (EC)
ex51.06 Yarn ofcarded wool, notputupforretail
sale: multipled (folded), orcabled or
covered (CH)Supplementary criteria arenecessary (CH) Decisions asindicated attheheading level
Twisting orcabling orcovering isasubstantial
transformation, without changing the4-or6-digit HS
heading orsubheading number (CH)
ex51.06 Yarn ofcarded wool, notputupforretail
sale, multipled (folded), orcabled or
covered: dyed-white ordyed orprinted
(CH) .Supplementary criteria arenecessary (CH) Dyeing white ordyeing orprinting isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex51.06 Other (CH) CTH except from heading 51.09 (CH)
ex51.06 Yarn ofcarded wool, notputupforretail
sale: printed ordyed (EC)CTH except from headings 51.05, 51.09,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07; or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations, andwhere thevalue of
non-originating materials (including yarn)
does notexceed X%oftheex-works price
oftheproduct (EC)Decisions asindicated attheheading level
Thespinning ofyarn isonly considered tobea
substantial transformation when thefibres used arenot
carded orcombed orotherwise prepared forspinning.
Twisting andtexturing arenotconsidered as
preparatory orfinishing operations (EC)G/RO/W/13/Rev.3
Page374A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex51.06 Other (EC) CTH except from headings 51.05, 51.09,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06,
55.07(EC)
5106.10 -Containing 85%ormore byweight of
woolDecisions asindicated atheading level
5106.20 -Containing lessthan 85%byweight of
wool
51.07 Yarn ofcombed wool, notputupfor
retail sale.CTH except from heading 51.09
[and except from 51.05, 52.03, 5301.29,
5302.90, 5303.90, 5304.90, 5305.19,
5305.29, 5305.99, 55.06 and55.07 (EC)]
[combing (EC) (KOR)]
[change within theheading (JPN) (EGY)
(CH) (EC)]Basket 1
Basket 2forthebracketed text
Combing should notbeconsidered assubstantial
transformation (KOR)
Supplementary criteria arenecessary because change
from yarn toprocessed yarn bysuch operations as
covering, laminating etc.within each heading canbe
considered assubstantial transformation. (JPN)
(EGY)
Supplementary criteria arenecessary forprinted an
dyed yarn (seejustification atsplit heading level) (EC)
ex51.07 Yarn ofcombed wool, notputupfor
retail sale, multipled (folded), orcabled or
covered (CH).Supplementary criteria arenecessary (CH) Decisions asindicated attheheading level
Twisting orcabling orcovering isasubstantial
transformation, without changing the4-or6-digit HS
heading orsubheading number (CH)
ex51.07 Yarn ofcombed wool, notputupfor
retail sale,multipled (folded), orcabled
orcovered: dyed-white ordyed orprinted
(CH)Supplementary criteria arenecessary (CH) Dyeing white ordyeing orprinting isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex51.07 Other (CH) CTH except from heading 51.09 (CH)G/RO/W/13/Rev.3
Page375A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex51.07 Yarn ofcombed wool, notputupfor
retail sale: printed ordyed (EC)CTH except from headings 51.05, 51.09,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07; or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations, andwhere thevalue of
non-originating materials (including yarn)
does notexceed X%oftheex-works price
oftheproduct (EC)Decisions asindicated attheheading level
Thespinning ofyarn isonly considered tobea
substantial transformation when thefibres used arenot
carded orcombed orotherwise prepared forspinning.
Twisting andtexturing arenotconsidered as
preparatory orfinishing operations (EC)
ex51.07 Other (EC) CTH except from headings 51.05, 51.09,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07
(EC)
5107.10 -Containing 85%ormore byweight of
woolDecisions asindicated atheading level
5107.20 -Containing lessthan 85%byweight of
wool
51.08 Yarn offineanimal hair (carded or
combed), notputupforretail sale.CTH except from heading 51.09
[and except from 51.05, 52.03, 5301.29,
5302.90, 5303.90, 5304.90, 5305.19,
5305.29, 5305.99, 55.06 and55.07 (EC)]
[carding orcombing (EC) (KOR)]
[change within theheading (JPN) (EGY)
(EC)]Basket 1
Basket 2forthebracketed text
Carding orcombing should notbeconsidered as
substantial transformation (KOR)
Supplementary criteria arenecessary because change
from yarn toprocessed yarn bysuch operations as
covering, laminating etc.within thisheading canbe
considered assubstantial transformation. (JPN)
(EGY)
Supplementary criteria arenecessary forprinted an
dyed yarn (seejustification atsplit heading level) (EC)G/RO/W/13/Rev.3
Page376A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex51.08 Yarn offineanimal hair(carded or
combed), notputupforretail sale: printed
ordyed (EC)CTH except from headings 51.05, 51.09,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07;
or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations, andwhere thevalue of
non-originating materials (including yarn)
does notexceed X%oftheex-works price
oftheproduct (EC)Decisions asindicated attheheading level
Thespinning ofyarn isonly considered tobea
substantial transformation when thefibres used arenot
carded orcombed orotherwise prepared forspinning.
Twisting andtexturing arenotconsidered as
preparatory orfinishing operations (EC)
ex51.08 Other (EC) CTH except from headings 51.05, 51.09,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07
(EC)
5108.10 -Carded Decisions asindicated atheading level
5108.20 -Combed
51.09 Yarn ofwool oroffineanimal hair, put
upforretail sale.a)CTH except from headings 51.06
through 51.08Basket 1
Basket 2forthebracketed text
[carding orcombing (EC)] Theoperation tosellforretail useshould notbe
considered assubstantial transformation (KOR)
[change within theheading (JPN) (EGY)
(EC)]Supplementary criteria arenecessary because change
from yarn toprocessed yarn bysuch operations as
covering, laminating etc.within each heading canbe
considered assubstantial transformation. (JPN)
(EGY)G/RO/W/13/Rev.3
Page377A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex51.09 Yarn ofwool oroffineanimal hair, put
upforretail sale:printed ordyed (EC)CTH except from headings 51.05 through
51.08, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07 or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations, andwhere thevalue of
non-originating materials (including yarn)
does notexceed X%oftheex-works price
oftheproduct (EC)Decisions asindicated attheheading level
Twisting andtexturing arenotconsidered as
preparatory orfinishing operations (EC)
ex51.09 Other (EC) CTH except from headings 51.05 through
51.08, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07 (EC)Thespinning ofyarn isonly considered tobea
substantial transformation when thefibres used arenot
carded orcombed orotherwise prepared forspinning.
Putting upyarn forretail saleisnotasubstantial
transformation (EC)
5109.10 -Containing 85%ormore byweight of
wool oroffineanimal hairDecisions asindicated atheading level
5109.90 -Other
51.10 Yarn ofcoarse animal hair orof
horsehair (including gimped horsehair
yarn), whether ornotputupforretail
sale.CTH Basket 1
Basket 2forthebracketed text
[carding orcombing (EC)] [mixing (MOR)] Theoperation tosellforretail use should notbe
considered assubstantial transformation (KOR)
[change within theheading (EC) (JPN)
(EGY)]Supplementary criteria arenecessary because change
from yarn toprocessed yarn bysuch operations as
covering, laminating etc.within each heading canbe
considered assubstantial transformation. (JPN)
(EGY)G/RO/W/13/Rev.3
Page378A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex51.10 Yarn ofcoarse animal hairorofhorsehair
(including gimped horsehair yarn),
whether ornotputupforretail sale:
printed ordyed (EC)CTH except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07 or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations, andwhere thevalue of
non-originating materials (including yarn)
does notexceed X%oftheex-works price
oftheproduct (EC)Decisions asindicated attheheading level
Twisting andtexturing arenotconsidered as
preparatory orfinishing operations (EC)
ex51.10 Other (EC) CTH except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07
(EC)Thespinning ofyarn isonly considered tobea
substantial transformation when thefibres used arenot
carded orcombed orotherwise prepared forspinning.
(EC)
51.11 Woven fabrics ofcarded wool orof
carded fineanimal hair.CTH [except from heading 51.12 or51.13
(JPN) (EGY) (KOR) (MEX) (CAN)]
[change within theheading (JPN) (EGY)
(KOR) (EC) (CH)]Basket 1
Basket 2forthebracketed text
Change from heading 51.12 or51.13 cannot be
considered assubstantial transformation because it
results from asimple process, such asassembling in
layers. Supplementary criteria arenecessary because
change from greige fabric tofinished fabric bysuch
operations asdyeing andprinting, bleaching ,
shrinking, etc.within thisheading canbeconsidered
assubstantial transformation. (JPN) (EGY)
ex51.11 Woven fabrics ofcarded wool orofcarded
fineanimal hair, dyed orprinted (KOR)Change from unbleached fabric ofthis
heading todyed orprinted fabric ofthe
same heading ,accompanied bytwoormore
ofthefollowing finishing operations:
bleaching,shrinking,fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, moireing,
mercerizing, etc.(KOR)Dexisions asindicated attheheading level
Dyeing orprinting operation should beconsidered as
substantial transformation (KOR)G/RO/W/13/Rev.3
Page379A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex51.11 Other (KOR) CTH except from heading 51.12 or1.13
(KOR)
ex51.11 Woven fabrics ofcarded wool orof
carded fineanimal hair: dyed-white or
dyed orprinted (CH).Supplementary criteria arenecessary (CH) Decisions asindicated attheheading level
Dyeing white ordyeing orprinting isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex51.11 Other (CH) CTH (CH)
ex51.11 Woven fabrics ofcarded wool orof
carded fineanimal hair: dyed orprinted
(EC).CTH; or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations. (EC)Decisions asindicated attheheading level
Thermoprinting hastobeaccompanied byprinting of
thetransfer paper. Bleaching andprebleaching are
considered tobepreparatory operations (EC)
ex51.11 Other (EC) CTH (EC)
-Containing 85%ormore byweight of
wool oroffineanimal hair:Decisions asindicated atheading level
5111.11 --Ofaweight notexceeding 300g/m²
5111.19 --Other
--Other
5111.20 -Other, mixed mainly orsolely with
man-made filaments
5111.30 -Other, mixed mainly orsolely with
man-made staple fibres
5111.90 -OtherG/RO/W/13/Rev.3
Page380A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
51.12 Woven fabrics ofcombed wool orof
combed fineanimal hair.CTH [except from heading 51.11 or51.13
(JPN) (EGY) (MEX) (CAN) (KOR)]
[change within theheading (JPN) (EGY)
(KOR) (CH) (EC)]Basket 1
Basket 2forthebracketed text
Change from heading 51.11 or51.13 cannot be
considered assubstantial transformation because it
results from asimple process, such asassembling in
layers. Supplementary criteria arenecessary because
change from greige fabric tofinished fabric bysuch
operations asdyeing andprinting, bleaching ,
shrinking, etc.within thisheading canbeconsidered
assubstantial transformation. (JPN) (EGY)
ex51.12 Woven fabrics ofcarded wool orof
combed fineanimal hair :dyed orprinted
(KOR)Change from unbleached fabric ofthis
heading todyed orprinted fabric ofthe
same heading ,accompanied bytwoormore
ofthefollowing finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, moireing,
mercerizing, etc.(KOR)Decisions asindicated attheheading level
Dyeing orprinting operation should beconsidered as
substantial transformation (KOR)
ex51.12 Other (KOR) CTH except from heading 51.11 or51.13
(KOR)
ex51.12 Woven fabrics ofcombed wool orof
combed fineanimal hair: dyed-white or
dyed orprinted (CH)Supplementary criteria arenecessary (CH) Decisions asindicated attheheading level
ex51.12 Other (CH) CTH (CH) Dyeing white ordyeing orprinting isasubstantial
transformation, without changing the4-or6-digit
HS-heading orsubheading number (CH)
ex51.12 Woven fabrics ofcombed wool orof
combed fineanimal hair: dyed orprinted
(EC)CTH; or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations. (EC)Decisions asindicated attheheading level
Thermoprinting hastobeaccompanied byprinting of
thetransfer paper. Bleaching andprebleaching are
considered tobepreparatory operations (EC)
ex51.12 Other (EC) CTH (EC)G/RO/W/13/Rev.3
Page381A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
-Containing 85%ormore byweight of
wool oroffineanimal hair:Decisions asindicated atheading level
5112.11 --Ofaweight notexceeding 200g/m²
5112.19 --Other
5112.20 -Other, mixed mainly orsolely with
man-made filaments
5112.30 -Other, mixed mainly orsolely with
man-made staple fibres
5112.90 -Other
51.13 Woven fabrics ofcoarse animal hair or
ofhorsehair.CTH [except from heading 51.11 or51.12
(JPN) (EGY) (MEX) (CAN) (KOR)]
[change within theheading (JPN) (EGY)
(KOR) (EC)]Basket 1
Basket 2forthebracketed text
Change from heading 51.11 or51.12 cannot be
considered assubstantial transformation because it
results from asimple process, such asassembling in
layers. Supplementary criteria arenecessary because
change from greige fabric tofinished fabric bysuch
operations asdyeing andprinting, bleaching ,
shrinking, etc.within thisheading canbeconsidered
assubstantial transformation. (JPN) (EGY)
ex51.13 Woven fabrics ofcoarse animal hair orof
horsehair, dyed orprinted (KOR)Change from unbleached fabric ofthis
heading todyed orprinted fabric ofthe
same heading ,accompanied bytwoormore
ofthefollowing finishing operations:
bleaching, shrinking, fulling, napping,
decating, permanent stiffening, weighting,
permanent embossing, moireing,
mercerizing, etc.(KOR)Decisions asindicated attheheading level
Dyeing orprinting operation should beconsidered as
substantial transformation (KOR)
ex51.13 Other (KOR) CTH except from heading 51.11 or51.12
(KOR)G/RO/W/13/Rev.3
Page382A B C D
HSCode
numberDescription ofgoods Origin criteria Remarks orjustification oftheprevious columns
ex51.13 Woven fabrics ofcoarse animal hairorof
horsehair :dyed orprinted (EC)CTH; or
Change tothissplit heading, when this
change isattained byprinting ordyeing of
unbleached orprebleached yarn,
accompanied bypreparatory orfinishing
operations. (EC)Decisions asindicated attheheading level
Thermoprinting hastobeaccompanied byprinting of
thetransfer paper. Bleaching andprebleaching are
considered tobepreparatory operations (EC)
ex51.13 Other (EC) CTH (EC)G/RO/W/13/Rev.3
Page383Chapter 52: Cotton
Chapter 53: Other Vegetable Textile Fibres; Paper Yarn andWoven Fabrics ofPaper Yarn
Chapter 54: Man-Made Filaments
Chapter 55: Man-Made Staple Fibres
Chapter 56: Wadding, Felt andNonwovens; Special Yarns; Twine, Cordage, Ropes andCables andArticles Thereof
Chapter 57: Carpets andOther Textile Floor Coverings
Chapter 58: Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
Chapter 59:Impregnated, Coated Covered orLaminated Textile Fabrics; Textile Articles ofakind suitable forIndustrial Use
Chapter 60:Knitted orCrocheted Fabrics
Chapter 61:Articles ofApparel andClothing Accessories, Knitted orCrocheted
Chapter 62:Articles ofApparel andClothing Accessories, NotKnitted orCrocheted
Chapter 63:Other Made UpTextile Articles; Sets; Worn Clothing andWorn Textile Articles; RagsG/RO/W/13/Rev.3
Page384SECTION XIIOFTHE HARMONIZED SYSTEM
(Chapters 64-67)
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF;
PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OFHUMAN HAIR
Section Notes:G/RO/W/13/Rev.3
Page385CHAPTER 64
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 64 Footwear, gaiters andthelike; parts of
such articles(a)Change totheheadings ofthisChapter
from anyother heading, except the
following :(AUS)(CAN)(CH)(EC)(HK)
(MEX)(US)(JPN)Basket 2.
(b)Change totheheadings ofthisChapter
from anyother heading.
(EGY)(KOR)(MOR)(NOR)
64.01 Waterproof footwear with outer soles
anduppers ofrubber orofplastics, the
uppers ofwhich areneither fixed tothe
solenorassembled bystitching,
riveting, nailing, screwing, plugging or
similar processes.(a)Change tothisheading from anyother
heading, except from headings 64.02
through 64.05 andfrom formed uppers of
subheading 6406.10. (CAN)(HK) (US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped by
lasting, moulding orotherwise butnotbysimply closing at
thebottom. (HK)
Attachment ofanouter soletoanupper having anattached
inner ormidsole isnotconsidered tobeasubstantial
transformation. (US)
(b)Change tothisheading from anyother
heading, except from subheading 6406.10.
(MEX)
(c)Change tothisheading from anyother
heading. (EGY)(JPN)(KOR)(MOR)(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers of
64.06. (EC)(CH)G/RO/W/13/Rev.3
Page386A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
64.02 Other footwear with outer soles and
uppers ofrubber orplastics.(a)Change tothisheading from anyother
heading, except from headings 64.01, 64.03
through 64.05 andfrom formed uppers of
subheading 6406.10. (CAN)(HK)(US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped by
lasting, moulding orotherwise butnotbysimply closing at
thebottom. (HK)
Attachment ofanouter soletoanupper having anattached
inner ormidsole isnotconsidered tobeasubstantial
transformation. (US)
(b)Change tothisheading, from anyother
heading, except from subheading 6406.10.
(MEX)
(c)Change tothisheading from anyother
heading. (EGY) (JPN) (KOR) (MOR)
(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers of
64.06. (EC)(CH)
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)G/RO/W/13/Rev.3
Page387A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
64.03 Footwear with outer soles ofrubber,
plastics, leather orcomposition leather
anduppers ofleather.(a)Change tothisheading from any
heading, except from headings 64.01,
64.02, 64.04, 64.05 andfrom former
uppers ofsubheading 6406.10.
(CAN)(HK)(US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped by
lasting, moulding orotherwise butnotbysimply closing at
thebottom. (HK)
Attachment ofanouter soletoanupper having anattached
inner ormidsole isnotconsidered tobeasubstantial
transformation. (US)
(b)Change tothisheading from anyother
heading, except from subheading 6406.10.
(MEX)
(c)Change tothisheading from anyother
heading. (EGY) (JPN) (KOR) (MOR)
(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers of
64.06. (EC)(CH)
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
64.04 Footwear with outer soles ofrubber,
plastics, leather orcomposition leather
anduppers oftextile materials.(a)Change tothisheading from any
heading, except from headings 64.01,
64.02, 64.03, 64.05 andfrom formed
uppers ofsubheading 6406.10. (CAN)
(HK)(US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped by
lasting, moulding orotherwise butnotbysimply closing at
thebottom. (HK)
Attachment ofanouter soletoanupper having anattached
inner ormidsole isnotconsidered tobeasubstantial
transformation. (US)G/RO/W/13/Rev.3
Page388A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from anyother
heading, except from subheading 6406.10.
(MEX)
(c)Change tothisheading from anyother
heading. (EGY)(JPN)(KOR)(MOR)(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers of
64.06. (EC)(CH)
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
64.05 Other footwear. (a)Change tothisheading from anyother
heading, except from headings 64.01
through 64.04 andfrom formed uppers of
subheading 6406.10. (CAN) (HK) (US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped by
lasting, moulding orotherwise butnotbysimply closing at
thebottom (HK)
(b)Change tothisheading from anyother
heading, except from subheading 6406.10.
(MEX)Attachment ofanouter soletoanupper having anattached
inner ormidsole isnotconsidered tobeasubstantial
transformation (US)
(c)Change tothisheading from anyother
heading. (EGY) (JPN) (KOR) (MOR)
(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers of
64.06. (EC)(CH)
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
6405.20 -With uppers oftextile materials Proposals asspecified forheading Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthissubheading inthe
context oftherules fortextile goods inSection XI.G/RO/W/13/Rev.3
Page389A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
64.06 Parts offootwear (including uppers
whether ornotattached tosoles other
than outer soles); removable in-soles,
heelcushions andsimilar articles;
gaiters, leggings andsimilar articles,
andparts thereof.(a)Change toheading 64.06 from anyother
Chapter. (CAN)(HK)(AUS)(MEX)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext
oftherules fortextile goods inSection XI.
Obtaining parts from shoes does notconstitute substantial
transformation. (HK)
(b)Change tothisheading from anyother
heading. (EC) (CH) (EGY) (KOR) (MOR)
(NOR)
(c)Change tothisheading from anyother
heading, except thefollowing :
(JPN)(US)Exceptions specified atsubheading level. (Sec.)
6406.10 -Uppers andparts thereof, other than
stiffeners(a)Change touppers assembled bystitching
from parts ofuppers ofthissubheading
originate inthecountry ofassembly.(US)Assembly ofparts ofuppers intouppers isconsidered tobe
asubstantial transformation. (US)
(b)Attachment ofinner ormidsoles to
produce formed uppers ofthissubheading
confers origin. (US)Attachment ofaninner ormidsole toproduce formed
uppers isconsidered asubstantial transformation. (US)
(c)Proposals asspecified forheading.
6406.20 -Outer soles andheels, of
rubber orplastics(a)Change tothissubheading from any
other Chapter. (JPN)Collection ofparts from shoes cannot beconsidered as
substantial transformation. (JPN)
(b)Proposals asspecified forheading.
-Other
6406.91 --Ofwood (a)Change tothissubheading from any
other Chapter. (JPN)Collection ofparts from shoes cannot beconsidered as
substantial transformation. (JPN)
(b)Proposals asspecified forheading.
6406.99 --Ofother materials (a)Change tothissubheading from any
other Chapter. (JPN)Collection ofparts from shoes cannot beconsidered as
substantial transformation. (JPN)
(b)Proposals asspecified forheading.G/RO/W/13/Rev.3
Page390A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex6406.99 --Gaiters, leggings andsimilar
articles, andparts thereof. (US)Change togaiters, leggings andsimilar
articles, andparts thereof from anyother
heading confers origin, provided
supplementary requirements aresatisfied.
(US)G/RO/W/13/Rev.3
Page391CHAPTER 65
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 65 Headgear andparts thereof (a)Change totheheadings ofthis
Chapter from anyother heading.
(JPN)(CH)(EC)Examination ofChapter 65tobedeferred. TheTechnical
Committee hasdecided toexamine therules forthese headings
inthecontext oftherules fortextile goods inSection XI.
(b)Change totheheadings ofthis
Chapter from anyother heading, except
thefollowing :(US)
65.01 Hat-forms, hatbodies andhoods of
felt,neither blocked toshape norwith
made brims; plateaux andmanchons
(including slitmanchons), offelt.(a)Change tothisheading from any
other Chapter. (CAN)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
(b)Change tothisheading from any
other heading. (JPN)(CH)(EC)(US)
(c)Change tothisheading from any
other heading, except from heading
65.02. (MEX)
65.02 Hat-shapes, plaited ormade by
assembling strips ofanymaterial,
neither blocked toshape, norwith
made brims, norlined, nortrimmed.(a)Change tothisheading from any
other Chapter. (CAN)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
(b)Change tothisheading from any
other heading. (JPN)(CH)(EC)(US)
(c)Change tothisheading from any
other heading, except from heading
65.01. (MEX)G/RO/W/13/Rev.3
Page392A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
65.03 Felthatsandother feltheadgear,
made from thehatbodies, hoods or
plateaux ofheading No.65.01, whether
ornotlined ortrimmed(a)Change tothisheading from heading
65.01, provided thatablocking process
hasoccurred. (US)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
Hatforms andsimilar articles ofheading 65.01, canchange
classification toheading 65.03 bysimple addition ofbrims, or
other parts without blocking butsuch change isnotconsidered
tobeasubstantial transformation ofthegoods. (US)
(b)Change tothisheading from any
other heading, except from headings
65.04 to65.07. (CAN)
(c)Change tothisheading from any
other heading. (JPN)(CH)(EC)
(d)Change tothisheading from any
other heading, except from headings
65.01, 65.02, 65.04, 65.05 or65.06; or
Change tothisheading from heading
65.01 byaprocess ofshaping; or
Change tothisheading from heading
65.02, provided thatthechange results
from atleast three parts oftheprocess
(e.g. dyeing, blocking, fitting withhead
band andadding decorative accessories).
(MEX)
65.04 Hats andother headgear, plaited or
made byassembling strips ofany
material, whether ornotlined or
trimmed.(a)Change tothisheading from heading
65.02, when thegoods ofheading 65.02
areblocked toshape andfinished. (US)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
Hats forms andsimilar articles ofheading 65.02, canchange
classification toheading 65.04 bysimple addition ofbrims, or
other parts orbyblocking, butsuch change, without finishing
isnotconsidered tobeasubstantial transformation ofthe
goods. (US)G/RO/W/13/Rev.3
Page393A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from any
other heading, except from headings
65.03 or65.05 to65.07. (CAN)
(c)Change tothisheading from any
other heading. (JPN)(CH)(EC)
(d)Change tothisheading from any
other heading, except from headings
65.01, 65.02, 65.03, 65.05 or65.06; or
Change tothisheading from heading
65.01 byaprocess ofshaping; or
Change tothisheading from heading
65.02, provided thatthechange results
from atleast three parts oftheprocess
(e.g. dyeing, blocking, fitting withhead
band andadding decorative accessories).
(MEX)
65.05 Hats andother headgear, knitted or
crocheted, ormade upfrom lace, felt
orother textile fabric, inthepiece (but
notinstrips), whether ornotlined or
trimmed; hair-nets ofanymaterial,
whether ornotlined ortrimmed.(a)Change tothisheading from any
heading outside ofChapter 65,provided
supplementary requirements have been
satisfied. (US)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
(b)Change tothisheading from any
other heading, except from headings
65.03, 65.04, 65.06 or65.07. (CAN)
(c)Change tothisheading from any
other heading. (JPN)(CH)(EC)G/RO/W/13/Rev.3
Page394A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothisheading from any
other heading, except from headings
65.01, 65.02, 65.03, 65.04 or65.06; or
Change tothisheading from heading
65.01 byaprocess ofshaping; or
Change tothisheading from heading
65.02, provided thatthechange results
from atleast three parts oftheprocess
(e.g. dyeing, blocking, fitting withhead
band andadding decorative accessories).
(MEX)
65.06 Other headgear, whether ornotlined
ortrimmed.(a)Change tothisheading from any
other heading, except from headings
65.03 to65.05 or65.07. (CAN)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
(b)Change tothisheading from any
other heading. (CH)(EC)(JPN)(US)
(c)Change tothisheading from any
other heading, except from headings
65.01 to65.05 or
Change tothisheading from heading
65.01 byaprocess ofshaping; or
Change tothisheading from heading
65.02, provided thatthechange results
from atleast three parts oftheprocess
(e.g. dyeing, blocking, fitting withhead
band andadding decorative accessories).
(MEX)G/RO/W/13/Rev.3
Page395A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
65.07 Head-bands, linings, covers, hat
foundations, hatframes, peaks and
chinstraps, forheadgear.(a)Change tothisheading from any
other heading, except from headings
65.03 to65.06. (CAN)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
(b)Change tothisheading from any
other heading.
(CH)(EC)(JPN)(US)(MEX)G/RO/W/13/Rev.3
Page396CHAPTER 66
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 66 Umbrellas, sunumbrellas, walking-
sticks, seat-sticks, whips, riding-crops
andparts thereofAchange totheheadings ofthisChapter
from anyother heading,
[except thefollowing :(EC)(US)]Basket 1.
Basket 2forthebracketed text.
66.01 Umbrellas andsunumbrellas
(including walking-stick umbrellas,
garden umbrellas andsimilar
umbrellas).(a)Change tothisheading from any
other heading, except from heading
66.03. (EC)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
Themanufacture ofarticles ofthisheading byassembly of
parts classified within heading 66.03 cannot beconsidered asa
substantial transformation. (EC)
(b)Change tothisheading from any
other heading.
(CH)(CAN)(JPN)(US)(MEX)
66.02 Walking-sticks, seat-sticks, whips,
riding-crops andthelike.Change tothisheading from anyother
heading,
[except from heading 66.03. (EC)]Basket 1.
Basket 2forthebracketed text.
Themanufacture ofarticles ofthisheading byassembly of
parts classified within heading 66.03 cannot beconsidered asa
substantial transformation. (EC)
66.03 Parts, trimmings andaccessories of
articles ofheading No.66.01 or66.02.(a)Change tothisheading from any
other heading.
(CAN)(CH)(EC)(US)(MEX)Basket 2.G/RO/W/13/Rev.3
Page397A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from any
other Chapter. (JPN)
6603.20 -Umbrella frames, including frames
mounted onshafts (sticks)Change tothissubheading from any
other subheading. (US)Basket 2.G/RO/W/13/Rev.3
Page398CHAPTER 67
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 67 Prepared feathers anddown and
articles
made offeathers orofdown; artificial
flowers; articles ofhuman hair.Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1.
67.01 Skins andother parts ofbirds with
their feathers ordown, feathers, parts
offeathers, down andarticles thereof
(other than goods ofheading No.05.05
andworked quills andscapes).(a)Change tothisheading from any
other heading. (JPN) (CH)Basket 2
Theoptions mayalsobeidentified byuseofsplitheadings :
(A):skins andother parts ofbirds withfeathers ordown
(B):feathers, down andparts offeathers
(C):articles thereof (Sec.)
(b)Change tothisheading from any
other heading; orchange within this
heading toarticles from feathers ordown
orparts offeathers. (CAN)
(c)Change tothisheading from any
other heading except from heading 05.05;
orchange toarticles ofthisheading from
skins andother parts ofbirds withtheir
feathers ordown, orfrom feathers or
down orparts offeathers ofthisheading
orofheading 05.05. (EC)(KEN)Themanufacture offeathers andother materials ofthissplit
heading from materials classified within heading 05.05 cannot
beconsidered asasubstantial transformation. (EC)
(d)Change tothisheading from anyother
heading;
orchange within thisheading toarticles
offeathers ordown from feathers or
down. (MEX)G/RO/W/13/Rev.3
Page399A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(e)Change tothisheading from any
other heading except from heading 05.05;
orchange tofeathers orparts of
feathers ordown ofthisheading from
skins andother parts ofbirds withtheir
feathers ordown ofthisheading orof
heading 05.05;
orchange toarticles ofthisheading
from skins andother parts ofbirds with
their feathers ordown, orfrom feathers
ordown orparts offeathers ofthis
heading orofheading 05.05. (US)Heading 67.01 covers theentire progression from feathers on
theskintocertain articles offeathers. Thisexception
recognizes thatsubstantial transformations canoccur within
theheading andshould confer origin. (US)
67.02 Artificial flowers, foliage andfruit and
parts thereof; articles made ofartificial
flowers, foliage orfruit.Change tothisheading from anyother
heading, or
[change togoods ofthisheading from
parts ofthisheading. (PHI)(MOR)]Basket 1.
Basket 2forbracketed text.
67.03 Human hair, dressed, thinned,
bleached orotherwise worked; wool or
other animal hairorother textile
materials, prepared foruseinmaking
wigs orthelike.Change tothisheading from anyother
heading. (CAN)(CH)(JPN)(US)(MEX)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
ex67.03 Human hair, dressed, thinned, bleached
orotherwise worked; wool orother
animal hair, prepared foruseinmaking
wigs orthelike. (EC)Notapplicable. Wholly obtained goods.
(EC)Thewholly obtained condition onlyapplies tomaterials of
Chapter 5.(EC)
ex67.03 Other textile materials, prepared foruse
inmaking wigs orthelike. (EC)Supplementary criteria arenecessary.
(EC)Thepreparation oftextile materials foruseinmaking wigs or
thelikemust bemade from originating fibres. (EC)
67.04 Wigs, false beards, eyebrows and
eyelashes, switches andthelike, of
human oranimal hairoroftextile
materials; articles ofhuman hairnot
elsewhere specified orincluded.Change tothisheading from anyother
heading.Basket 1.G/RO/W/13/Rev.3
Page400SECTION XIIIOFTHE HARMONIZED SYSTEM
(Chapters 68-70)
ARTICLES OFSTONE, PLASTER, CEMENT, ASBESTOS, MICA ORSIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
Section Notes:G/RO/W/13/Rev.3
Page401CHAPTER 68
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 68 Articles ofstone, plaster, cement,
asbestos, mica orsimilar materials.Change totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1.
68.01 Setts, curbstones andflagstones, of
natural stone (except slate).Change tothisheading from anyother
heading.Basket 1.
68.02 Worked monumental orbuilding stone
(except slate) andarticles thereof,
other than goods ofheadings No.
68.01; mosaic cubes andthelikeof
natural stone (including slate), whether
ornotonabacking; artificially
coloured granules, chippings and
powder, ofnatural stone (including
slate).(a)Change tothisheading from any
other heading. (CAN) (JPN) (CH)
(MEX) (COL).Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading. (US)
ex68.02 -Carved stones (EC) Change tothissplitheading from any
other splitheading. (EC)Basket 2.
6802.10 -Tiles, cubes andsimilar articles,
whether ornotrectangular (including
square), thelargest surface areaof
which iscapable ofbeing enclosed ina
square thesideofwhich islessthan7
cm;artificially coloured granules,
chippings andpowderG/RO/W/13/Rev.3
Page402A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex6802.10 -Artificially coloured granules,
chippings andpowder ofnatural stone
(including slate) (EC)Change tothissplitsubheading from any
other heading,except from granules,
chippings andpowder ofslate ofheading
25.14, orofsubheadings 2517.41 or
2517.49. (EC)Basket 2.
Thecoloration ofgranules, chippings andpowder ofstones of
Chapter 25cannot beconsidered asasubstantial
transformation. (EC)
-Other monumental orbuilding stone
andarticles thereof, simply cutor
sawn, withaflatoreven surface:Proposals asspecified forheading Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6802.21 --Marble, travertine andalabaster
6802.22 --Other calcerous stone
6802.23 --Granite
6802.29 --Other stone
-Other:
6802.91 --Marble, travertine andalabaster
6802.92 --Other calcareous stone
6802.93 --Granite
6802.99 --Other stone
68.03 Worked slate andarticles ofslate orof
agglomerated slate.Change tothisheading from anyother
heading. (CAN) (JPN) (CH) (US) (MEX)
(COL)Basket 2.
ex68.03 Articles ofnatural slate. (EC) Change tothissplitheading from
anyother splitheading. (EC)Basket 2.
Themanufacture ofarticles from worked natural slate ofthis
heading canbeconsidered asasubstantial transformation.
(EC)G/RO/W/13/Rev.3
Page403A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
68.04 Millstones, grindstones, grinding
wheels andthelike, without
frameworks, forgrinding, sharpening,
polishing, trueing orcutting, hand
sharpening orpolishing stones, and
parts thereof, ofnatural stone, of
agglomerated natural orartificial
abrasives, orofceramics, with or
without parts ofother materials.(a)Change tothisheading from any
other heading. (CAN) (JPN) (CH)
(MEX) (COL) (EC).Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading. (US)
(c)Change togoods ofthisheading from
parts ofthesame heading (MOR)
6804.10 -Millstones andgrindstones formilling,
grinding orpulpingProposals asspecified forheading . Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
-Other millstones, grindstones, grinding
wheels andthelike:
6804.21 --Ofagglomerated synthetic ornatural
diamond
6804.22 --Ofother agglomerated abrasives orof
ceramics
6804.23 --Ofnatural stone
6804.30 -Hand sharpening orpolishing stones
68.05 Natural orartificial abrasives powder
orgrain, onabase oftextile material,
ofpaper, ofpaperboard orofother
materials, whether ornotcuttoshape
orsewn orotherwise made up.Change tothisheading from anyother
heading.Basket 1.G/RO/W/13/Rev.3
Page404A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
68.06 Slag wool, rock wool andsimilar
mineral wools; exfoliated vermiculite,
expanded clays, foamed slagand
similar expanded mineral materials;
mixtures andarticles ofheat-
insulating, sound-insulating orsound-
absorbing mineral materials, other
than those ofheading No.68.11 or
68.12 orofChapter 69(a)Change tothisheading from any
other heading. (CAN)(JPN)(CH) (MEX)
(COL)Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading. (US)
6806.10 -Slagwool, rock wool andsimilar
mineral wools (including intermixtures
thereof), inbulk, sheets orrollsProposals asspecified forheading. Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6806.20 -Exfoliated vermiculite, expanded clays,
foamed slagandsimilar expanded
mineral materials (including
intermixtures thereof)
6806.90 -Other
68.07 Articles ofasphalt orofsimilar
materials (forexample, petroleum
bitumen orcoaltarpitch).(a)Change tothisheading from any
other heading. (CAN)(JPN)(CH)(MEX)
(COL)Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading. (US)
6807.10 -Inrolls Proposals asspecified forheading. Description ofsubheadings areprovided toassist the
Technical Committee toexamine theproposal forchange of
subheading. (Sec)
6807.90 -OtherG/RO/W/13/Rev.3
Page405A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
68.08 Panels, boards, tiles, blocks and
similar articles ofvegetable fibre, of
straw orofshavings, chips, particles,
sawdust orother waste, ofwood,
agglomerated with cement, plaster or
other mineral binders.Change tothisheading from anyother
heading.Basket 1.
68.09 Articles ofplaster orofcompositions
based onplaster.(a)Change tothisheading from any
other heading.
(CAN)(JPN)(CH)(COL)(EC)Basket 2.
(b)Change tothisheading from any
other heading, except thefollowing :
(MEX)
(c)Change tothesubheadings ofthis
heading from anyother subheading.(US)Proposals repeated atsubheading level tofacilitate
comparisons
-Boards, sheets, panels, tilesand
similar articles, notornamented:
6809.11 --Faced orreinforced withpaper or
paperboard only(a)Change tothissubheading from any
other heading. (MEX) (CAN) (JPN)
(CH) (COL) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (US)
6809.19 --Other (a)Change tothissubheading from any
other heading. (MEX) (CAN) (JPN)
(CH) (COL) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (US)
6809.90 -Other articles (a)Change tothissubheading from any
other heading. (CAN) (JPN) (CH) (COL)
(EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (MEX) (US)G/RO/W/13/Rev.3
Page406A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
68.10 Articles ofcement, ofconcrete orof
artificial stone, whether ornot
reinforced(a)Change tothisheading from any
other heading. (JPN) (CH) (COL)Basket 2.
(b)Change tothisheading from any
other heading, except thefollowing :
(EC) (MEX)
(c)Change tothesubheadings ofthis
heading from anyother subheading. (US)
(CAN)Proposals repeated atsubheading level tofacilitate
comparisons
-Tiles, flagstones, bricks andsimilar
articles:(a)Change tothissubheading from any
other heading. (JPN) (CH) (COL)
(MEX) (EC)Basket 2.
6810.11 --Building blocks andbricks (b)Change tothissubheading from any
other subheading. (CAN) (US)
6810.19 --Other (a)Change tothissubheading from any
other heading. (JPN) (CH) (COL)
(MEX) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (CAN) (US)
-Other articles: Basket 2.
6810.91 --Prefabricated structural components
for
building orcivilengineering(a)Change tothesubheadings ofthis
heading from anyother heading. (JPN)
(CH) (COL)Themanufacture ofprefabricated structural components for
building orcivilengineering from materials oftheother
subheadings canbeconsidered asasubstantial transformation
(EC)
(b)Change tothissubheading from any
other subheading. (CAN) (MEX) (EC)
(US)
6810.99 --Other (a)Change tothissubheading from any
other heading. (JPN) (CH) (COL)
(MEX) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (CAN) (US)G/RO/W/13/Rev.3
Page407A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
68.11 Articles ofasbestos-cement, ofcellulose
fibres-cement orthelike(a)Change tothisheading from any
other heading. (EC) (JPN) (CH) (MEX)
(COL)Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading. (US)
(CAN)
6811.10 -Corrugated sheets Proposals asspecified forheading. Description ofsubheadings areprovided toassist the
Technical Committee toexamine theproposal forchange of
subheading. (Sec.)
6811.20 -Other sheets, panels, tiles andsimilar
articles
68.12 Fabricated asbestos fibres; mixtures
with abasis ofasbestos orwith abasis
ofasbestos andmagnesium carbonate;
articles ofsuch mixtures orofasbestos
(forexample, thread, woven fabric,
clothing, headgear, footwear, gaskets),
whether ornotreinforced, other than
goods ofheading No.68.11 or68.13.Proposals asspecified forsubheadings Decisions :asspecified forsubheadings
6812.10 -Fabricated asbestos fibres; mixtures
withabasis ofasbestos orwithabasis
ofasbestos andmagnesium carbonateChange tothissubheading from any
other heading.Basket 1
6812.20 -Yarn andthread Change tothissubheading from any
other subheading.Basket 1
6812.30 -Cords andstring, whether ornot
plaitedChange tothissubheading from any
other subheading,
[except from subheading 6812.20. (JPN)]Basket 1
Basket 2forthebracketed text.
6812.40 -Woven orknitted fabric Change tothissubheading from any
other subheading.Basket 1
6812.50 -Clothing, clothing accessories,
footwear andheadgearChange tothissubheading from any
other subheading.Basket 1G/RO/W/13/Rev.3
Page408A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
6812.60 -Paper, millboard andfelt Change tothissubheading from any
other subheading.Basket 1
6812.70 -Compressed asbestos fibre jointing, in
sheets orrollsChange tothissubheading from any
other subheading.Basket 1
6812.90 -Other Change tothissubheading from any
other subheading.Basket 1
68.13 Friction materials andarticles thereof
(forexample, sheets, rolls, strips,
segments, discs, washers, pads), not
mounted, forbrakes, forclutches or
thelike, with abasis ofasbestos, of
other mineral substances orof
cellulose, whether ornotcombined
with textile orother materials.(a)Change tothisheading from any
other heading.
(COL)(CH)(EC)(JPN)(MEX)Basket 2
(b)Change tothissubheading from any
other subheading. (CAN)(NOR)(US)
6813.10 -Brake linings andpads Proposals asspecified forheading. Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6813.90 -Other
68.14 Worked mica andarticles ofmica,
including agglomerated or
reconstituted mica, whether ornoton
asupport ofpaper paperboard or
other materials.(a)Change tothisheading from any
other heading.
(CAN)(CH)(COL)(JPN)(MEX)Basket 2
(b)Change tothisheading from any
other heading, or(EC)
(c)Change tothesubheadings ofthis
heading from anyother subheading. (US)G/RO/W/13/Rev.3
Page409A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex68.14 Articles ofmica (EC) Change tothissplitheading from any
other splitheading. (EC)Basket 2
Themanufacture ofarticles ofmica from worked mica ofthis
heading canbeconsidered asasubstantial transformation.
(EC)
6814.10 -Plates, sheets andstrips of
agglomerated orreconstituted mica,
whether ornotonasupportProposals asspecified forheading. Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6814.90 -Other
68.15 Articles ofstone orofother mineral
substances (including carbon fibres,
articles ofcarbon fibres andarticles of
peat), notelsewhere specified or
included.Change tothisheading from anyother
heading.Basket 1*
*(US) reserved itsposition.G/RO/W/13/Rev.3
Page410CHAPTER 69
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 69 Ceramic products Change totheheadings ofthisChapter
from anyother heading.Basket 1*
69.01 Bricks, blocks, tilesandother ceramic
goods ofsiliceous fossil meals (for
example, kieselguhr, tripolite or
diatomite) orsimilar siliceous earths.Change tothisheading from anyother
heading.Basket 1
69.02 Refractory bricks, blocks, tilesand
similar refractory ceramic
constructional goods, other than those
ofsiliceous fossil meals orsimilar
siliceous earths.Change tothisheading from anyother
heading.Basket 1
69.03 Other refractory ceramic goods (for
example, retorts, crucibles, muffles,
nozzles, plugs, supports, cupels, tubes,
pipes, sheaths androds), other than
those ofsiliceous fossil, meals orof
similar siliceous earths.Change tothisheading from anyother
heading.Basket 1
69.04 Ceramic building bricks, flooring
blocks, support orfiller tilesandthe
like.Change tothisheading from anyother
heading.Basket 1
*(EC) reserved itsposition onallheadings ofthisChapter.G/RO/W/13/Rev.3
Page411A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
69.05 Roofing tiles, chimney-pots, cowls,
chimney liners, architectural
ornaments andother ceramic
constructional goods.Change tothisheading from anyother
heading.Basket 1
69.06 Ceramic pipes, conduits, guttering and
pipe fittings.Change tothisheading from anyother
heading.Basket 1
69.07 Unglazed ceramic flags andpaving,
hearth orwalltiles; unglazed ceramic
mosaic cubes andthelike, whether or
notonabacking.Change tothisheading from anyother
heading.Basket 1
69.08 Glazed ceramic flags andpaving,
hearth orwalltiles; glazed ceramic
mosaic cubes andthelike, whether or
notonabacking.(a)Change tothisheading from any
other heading.
(CAN)(CH)(IND)(JPN)(PHI)Basket 2
(b)Change tothisheading from any
other heading except from heading 69.07.
(KEN)(KOR)(MEX)(NZ)(US)
69.09 Ceramic wares forlaboratory,
chemical orother technical uses;
ceramic troughs, tubs andsimilar
receptacles ofakind used in
agricultures; ceramic pots, jarsand
similar articles ofakind used forthe
conveyance orpacking ofgoods.Change tothisheading from anyother
heading.Basket 1
69.10 Ceramic sinks, wash basins, wash
basin pedestals, baths, bidets, water
closet pans, flushing cisterns, urinals
andsimilar sanitary fixtures.Change tothisheading from anyother
heading.Basket 1
69.11 Tableware, kitchenware, other
household articles andtoilet articles, of
porcelain orchina.(a)Change tothisheading from any
other heading. (CAN)(JPN)(MEX)(US)Basket 2
(b)Supplementary criteria arenecessary.
(CH)G/RO/W/13/Rev.3
Page412A B C D
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numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
69.12 Ceramic tableware, kitchenware, other
household articles andtoilet articles,
other than ofporcelain orchina.(a)Change tothisheading from any
other heading. (CAN)(JPN)(MEX)(US)Basket 2
(b)Supplementary criteria arenecessary.
(CH)
69.13 Statuettes andother ornamental
ceramic articles.Change tothisheading from anyother
heading.Basket 1
69.14 Other ceramic articles. Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page413CHAPTER 70
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 70 Glass andglassware Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1*
70.01 Cullet andother waste andscrap of
glass; glass inthemass.Change tothisheading from anyother
heading.Basket 1
70.02 Glass inballs (other than microspheres
ofheading No.70.18), rods ortubes,
unworked.Change tothisheading from anyother
heading.Basket 1
70.03 Cast glass androlled glass, insheets or
profiles, whether ornothaving an
absorbent, reflecting ornon-reflecting
layer, butnototherwise worked.Achange tothisheading from anyother
heading,
[except from headings 70.04 to70.06.
(MEX)]Basket 1
Basket 2forthebracketed text
70.04 Drawn glass andblown glass, in
sheets, whether ornothaving an
absorbent, reflecting ornon-reflecting
layer, butnototherwise worked.Change tothisheading from anyother
heading,
[except from headings 70.03, 70.05 or
70.06. (MEX)]Basket 1
Basket 2forthebracketed text
70.05 Float glass andsurface ground or
polished glass, insheets, whether or
nothaving anabsorbent, reflecting or
non-reflecting layer, butnototherwise
worked.Change tothisheading from anyother
heading,
[except from headings 70.03, 70.04 or
70.06. (MEX)]Basket 1
Basket 2forthebracketed text
*(EC) reserved itsposition onallheadings ofthisChapter.G/RO/W/13/Rev.3
Page414A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
70.06 Glass ofheading No.70.03, 70.04 or
70.05, bent, edge-worked, engraved,
drilled, enamelled orotherwise
worked, butnotframed orfitted with
other materials.(a)Change tothisheading from any
other heading, except heading 70.03,
70.04 or70.05.
(CAN)(MEX)(PHI)(JPN)(US)Basket 2
Change tothisheading from headings 70.03, 70.04 or70.05
cannot beconsidered assubstantial transformation because it
results from simple processes, such asbentordrilled. (JPN)
(b)Supplementary criteria arenecessary.
(CH)(NOR)Theprocesses described inheading 70.06 arenotconsidered
toresult insubstantial transformation ofthesource product.
(US)
Surface coating. (CH)
(c)Change tothisheading from any
other heading. (AUS)
70.07 Safety glass, consisting oftoughened
(tempered) orlaminated glass.Change tothisheading from anyother
heading.Basket 1
70.08 Multiple-walled insulating units of
glass.Change tothisheading from anyother
heading.Basket 1
70.09 Glass mirrors, whether ornotframed,
including rear-view mirrors.Change tothisheading from anyother
heading.Basket 1
7009.10 -Rear-view mirrors forvehicles Change tothissubheading from any
other subheading. (MEX)Basket 2
70.10 Carboys, bottles, flasks, jars, pots,
phials, ampoules andother containers,
ofglass, ofakind used forthe
conveyance orpacking ofgoods;
preserving jarsofglass; stoppers, lids
andother closures, ofglass.Change tothisheading from anyother
heading,
[except from headings 70.11 through
70.18. (MEX)]Basket 1**
Basket 2forthebracketed text.
**(CAN) reserved itsposition.G/RO/W/13/Rev.3
Page415A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
70.11 Glass envelopes (including bulbs and
tubes), open, andglass parts thereof,
without fittings, forelectric lamps,
cathode-ray tubes orthelike.Change tothisheading from anyother
heading,
[except from headings 70.10 or70.12
through 70.18. (MEX)]Basket 1**
Basket 2forthebracketed text.
70.12 Glass inner forvacuum flasks orfor
other vacuum vessels.Change tothisheading from anyother
heading,
[except from headings 70.10, 70.11 or
70.13 through 70.18. (MEX)]Basket 1**
Basket 2forthebracketed text.
70.13 Glassware areofakind used fortable,
kitchen, toilet, office, indoor
decoration orsimilar purposes (other
than thatofheading No.70.10 or
70.18).(a)Change tothisheading from any
heading except from headings 70.10 to
70.12 or70.14 to70.18. (CAN)(MEX)Basket 2
(b)Change tothisheading from any
other heading. (JPN)(CH)(US)
ex70.13 Cutandpolished glassware (US) Substantial cutting andpolishing ofuncut
andunpolished glassware blanks of
heading 70.13 inthesame country is
deemed toconfer origin. (US)Thisexception recognizes thatcutting andpolishing ofuncut
andunpolished glassware classified inthesame heading,
constitutes asubstantial transformation oftheblank without a
change ofheading. (US)
70.14 Signalling glassware andoptical
elements ofglass (other than those of
heading No.70.15), notoptically
worked.Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.13 or70.15 through 70.18.] (MEX)Basket 1**
Basket 2forthebracketed text.
70.15 Clock orwatch glasses andsimilar
glasses, glasses fornon-corrective or
corrective spectacles, curved, bent,
hollowed orthelike, notoptically
worked; hollow glass spheres andtheir
segments, forthemanufacture ofsuch
glasses.Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.14 or70.16 through 70.18.] (MEX)Basket 1**
Basket 2forthebracketed text.
**(CAN) reserved itsposition.G/RO/W/13/Rev.3
Page416A B C D
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numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
70.16 Paving blocks, slabs, bricks, squares,
tilesandother articles ofpressed or
moulded glass, whether ornotwired,
ofakind used forbuilding or
construction purposes; glass cubes and
other glass smallwares, whether ornot
onabacking, formosaics orsimilar
decorative purposes; leaded lights and
thelike; multicellular orfoam glass in
blocks, panels, plates, shells orsimilar
foams.Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.15, 70.17 or70.18. (MEX)]Basket 1**
Basket 2forthebracketed text.
70.17 Laboratory, hygienic or
pharmaceutical glassware, whether or
notgraduated orcalibrated.Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.16 or70.18. (MEX)]Basket 1**
70.18 Glass beads, imitation pearls, imitation
precious orsemi-precious stones and
similar glass smallwares, andarticles
thereof other than imitation jewellery;
glass eyesother than prosthetic
articles; statuettes andother ornaments
oflamp-worked glass, other than
imitation jewellery; glass microspheres
notexceeding 1mmindiameter.Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.17. (MEX)]Basket 1**
Basket 2forthebracketed text
70.19 Glass fibres (including glass wool) and
articles thereof (forexample, yarn,
woven fabrics):Proposals asspecified forsubheadings. Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
-Slivers, rovings, yarn andchopped
strands:
**(CAN) reserved itsposition.G/RO/W/13/Rev.3
Page417A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7019.11 --Chopped strands, ofalength ofnot
more
than50mm(a)Change tothissubheading from any
other heading. (CH)(JPN)(MEX)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof.) (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.12 or7019.19. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)
7019.12 --Rovings (a)Change tothissubheading from any
other heading. (CH)(JPN)(MEX)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof.) (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.11 or7019.19. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)
7019.19 --Other (a)Change tothissubheading from any
other heading. (CH)(JPN)(MEX)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.11 or7019.12. (CAN)G/RO/W/13/Rev.3
Page418A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)
-Thin sheets (voiles), webs,
mats mattresses, boards andsimilar
nonwoven products:
7019.31 --Mats (a)Change tothissubheading from any
other subheading. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof.) (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.32 or7019.39. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheading 7019.32. (MEX)
7019.32 --Thin sheets (voils) (a)Change tothissubheading from any
other subheading. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.31 or7019.39. (CAN)G/RO/W/13/Rev.3
Page419A B C D
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numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)
(d)Change tothisheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheading 7019.31. (MEX)
7019.39 --Other (a)Change tothissubheading from any
other subheading. (JPN)(MEX)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.31 or7019.32. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)Supplementary rules maybenecessary. Rules concerning the
origin oftextile goods should beconsidered inthecontext of
therules ofSection XI.(US)
(d)Change tothisheading from any
other heading. (CH)
7019.40 -Woven fabrics ofrovings. (a)Change tothissubheading from any
other subheading. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.51, 7019.52, 7019.59
or7019.90. (CAN)G/RO/W/13/Rev.3
Page420A B C D
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numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, excpet from
subheadings 7019.51, 7019.52 or
7019.59. (MEX)
-Other woven fabrics:
7019.51 --Ofawidth notexceeding 30cm (a)Change tothissubheading from any
other subheading, except subheading
7019.52 or7019.59. (JPN)Achange between subheading 7019.51 andsubheading
7019.52 or7019.59 cannot beconsidered assubstantial
transformation because itresults from simple cutting orsimple
assembly. (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.52 or
7019.90. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.52 or
7019.59. (MEX)G/RO/W/13/Rev.3
Page421A B C D
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numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7019.52 --Ofawidth exceeding 30cm,plain
weave, weighing lessthan250g/m2,
offilaments measuring persingle yarn
notmore than136tex(a)Change tothissubheading from any
other subheading, except subheading
7019.51. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings, 7019.40, 7019.51, 7019.59
or7019.90. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.51, 7019.59
or7019.90. (MEX)
7019.59 --Other (a)Change tothissubheading from any
other subheading, except subheading
7019.51. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.51, 7019.52
or7019.90. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)G/RO/W/13/Rev.3
Page422A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.51 or
7019.52. (MEX)
7019.90 -Other (a)Change tothissubheading from any
other subheading. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric and
products ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.51, 7019.52
or7019.59. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria are
satisfied. (US)
(d)Change tothissubheading from any
other heading. (CH)(MEX)
70.20 Other articles ofglass. Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.18. (MEX)]Basket 1
Basket 2forbracketed textG/RO/W/13/Rev.3
Page423SECTION XIVOFTHE HARMONIZED SYSTEM
(Chapter 71)
SECTION XIVNATURAL ORCULTURED PEARLS, PRECIOUS ORSEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Section Notes:G/RO/W/13/Rev.3
Page424CHAPTER 71
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 71 Natural orcultured pearls, precious or
semi-precious stones, precious metals,
metals cladwith precious metal, and
articles thereof; imitation jewellery;
coin.Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1
71.01 Pearls, natural orcultured, whether or
notworked orgraded butnotstrung,
mounted orset;pearls, natural or
cultured, temporarily strung for
convenience oftransport.(a)CTH except from heading 03.07
(HK) (SEN)Basket 2
Simply extracting thepearls from molluscs cannot beregarded
asasubstantial transformation process (HK)
(b)CTH (CH) (US) (CAN) (MEX)
(c)CCexcept from heading 03.07 (JPN)
(d)WO(EC)
ex71.01 Natural pearls, whether ornotworked or
graded butnotstrung, mounted orset;
natural pearls, temporarily strung for
convenience oftransport. (PHI)WO(PHI) Basket 2
ex71.01 Cultured pearls, whether ornotworked
orgraded butnotstrung, mounted orset;
cultured pearls, temporarily strung for
convenience oftransport. (PHI)CTH (PHI) Basket 2
71.02 Diamonds, whether ornotworked, but
notmounted orset.(a)WOorCTH (JPN) Basket 2
(b)CTH. (CAN)(CH)(MEX)G/RO/W/13/Rev.3
Page425A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH withexceptions (US)
(d)Proposals asspecified forthesplit
headings andthesubheadingsProposals repeated tofacilitate comparison atsubheading
level
ex71.02 Faceted diamonds (US) CTHS (US) Basket 2
Thisexception recognizes thatfaceting ofprecious, semi-
precious andsimilar stones, classified inthesame heading as
unworked stones, constitutes asubstantial transformation of
thestone without achange ofheading (US)
7102.10 -Unsorted (a)WO(EC) (HK) Basket 2
(b)WO/CTH (JPN)
(c)CTH (US)(CAN)(CH)(MEX)
-Industrial :
7102.21 -Unworked orsimply sawn, cleaved or
bruted(a)WO(EC) (HK) Basket 2
(b)WOorCTH (JPN)
(c)CTH (US)(CAN)(CH)(MEX)
7102.29 --Other (a)CTSH (EC)(HK)(IND) Basket 2
Manufacture ofworked diamonds ofthissubheading from
unworked diamonds ofthisheading maybeconsidered a
substantial transformation (EC)
(b)WOorCTH (JPN)
(c)CTH ormanufacture byfaceting of
unworked stones ofthesame heading
(US)
(d)CTH (CAN)(CH)(MEX)
-Non-industrial :
7102.31 --Unworked orsimply sawn, cleaved
orbruted(a)WO(EC)(HK) Basket 2G/RO/W/13/Rev.3
Page426A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b)WOorCTH (JPN)
(c)CTH (US)(CAN)(CH)(MEX)
7102.39 --Other (a)CTSH (EC)(HK)(IND) Basket 2
Manufacture ofworked diamonds ofthissubheading from
unworked diamonds ofthisheading maybeconsidered a
substantial transformation (EC)
(b)CTH (CAN)(CH)(MEX)
(c)CTH ormanufacture byfaceting of
unworked stones ofthesame heading
(US)
71.03 Precious stones (other than diamonds)
andsemi-precious stones, whether or
notworked orgraded butnotstrung,
mounted orset;ungraded precious
stones (other than diamonds) andsemi-
precious stones, temporarily strung for
convenience oftransport.(a)WOorCTH (JPN) Basket 2
(b)CTH withexceptions (US) (HK)
(c)CTH (CAN) (CH) (MEX)
(d)Proposals asspecified forthesplit
headings andthesubheadingsProposals repeated tofacilitate comparison atsubheading
level
ex71.03 Faceted precious, semi-precious and
similar stones (US)CTHS (US) Basket 2
Thisexception recognizes thatfaceting ofprecious, semi-
precious andsimilar stones, classified inthesame heading as
unworked stones, constitutes asubstantial transformation of
stone without achange ofheading (US)
7103.10 -Unworked orsimply sawn orroughly
shaped(a)CTH (CAN) (CH) (US) (HK) (MEX) Basket 2
(b)WOorCTH (JPN)
(c)WO(EC)G/RO/W/13/Rev.3
Page427A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
-Otherwise worked :
7103.91 --Rubies, sapphires andemeralds (a)CTSH (HK) (EC) Basket 2
Manufacture from unworked stones (7103.10) toworked
stones (7103.91 through 7103.99) bymeans ofcutting,
carving/polishing isconsidered sufficient forsubstantial
transformation (HK)
Themanufacture ofworked precious andsemi-precious stones
ofthissubheading from unworked stones ofthisheading can
beconsidered asasubstantial transformation (EC)
(b)WOorCTH (JPN)
(c)CTH (CAN) (CH) (MEX)
(d)CTH orfaceting from unworked
stones ofthesame heading (US)
7103.99 --Other (a)CTSH (HK) (EC) Basket 2
Manufacture from unworked stones (7103.10) toworked
stones (7103.91 through 7103.99) bymeans ofcutting,
carving/polishing isconsidered sufficient forsubstantial
transformation (HK)
Themanufacture ofworked precious andsemi-precious stones
ofthissubheading from unworked stones ofthisheading can
beconsidered asasubstantial transformation (EC)
(b)WOorCTH (JPN)
(c)CTH (CAN) (CH) (MEX)
(d)CTH orfaceting from unworked
stones ofthesame heading (US)G/RO/W/13/Rev.3
Page428A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
71.04 Synthetic orreconstructed precious or
semi-precious stones, whether ornot
worked orgraded butnotstrung,
mounted orset;ungraded synthetic or
reconstructed precious orsemi-
precious stones, temporarily strung for
convenience oftransport.(a)CTH. (JPN) (CAN) (CH) (HK)
(MEX)Basket 2
(b)CTH ormanufacture byfaceting
from unworked stones ofthesame
heading (US)
(c)CTH ormanufacture byworking of
unworked stones ofthesame heading
(EC)
ex71.04 Faceted synthetic orreconstructed
precious orsemi-precious stones (US)Faceting ofunworked stones ofthesame
heading (US)Basket 2
Thisexception recognizes thatfaceting ofprecious, semi-
precious andsimilar stones, classified inthesame heading as
unworked stones, constitutes asubstantial transformation of
thestone without achange ofheading (US)
ex71.04 Synthetic orreconstructed precious or
semi-precious stones worked (EC)CTHS (EC) Basket 2
Themanufacture ofworked synthetic orreconstructed
precious orsemi-precious stones ofthissplitheading, from
unworked stones ofthisheading canbeconsidered asa
substantial transformation (EC)
71.05 Dust andpowder ofnatural or
synthetic precious orsemi-precious
stones.Change tothisheading from anyother
headingBasket 1G/RO/W/13/Rev.3
Page429A B C D
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numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
71.06 Silver (including silver plated with gold
orplatinum), unwrought orinsemi-
manufactured forms, orinpowder
form.(a)CC(JPN) Basket 2
Change tothisheading from heading 71.07 cannot be
considered assubstantial transformation because itresults
from asimple process (JPN)
Thechange from materials ofother Chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient for
substantial transformation (HK)
(b)CTH withexceptions (US) (CH)
(HK) (EC) (PHI)
(c)CTH. (CAN) (MEX)
(d)Proposals asspecified forthe
subheadings andsplitsubheadings (EC)Proposals repeated tofacilitate comparison atsubheading
level
7106.10 -Powder (a)CTSH. (CH) (US) Basket 2
Converting precious metal toapowder form isconsidered to
beasubstantial transformation even though nochange of
heading occurs (US)
Themanufacture ofpowder from ingots constitutes substantial
transformation (CH)
(b)CTH withexceptions forsilver,
alloyed, plated withgoldorwith
platinum (EC)
(c)CC(JPN)
(d)CTH. (CAN) (HK) (MEX) (PHI)G/RO/W/13/Rev.3
Page430A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex7106.10 -Alloyed, plated withgoldorplatinum
orinpowder form (EC)CTSHS (EC) Basket 2
Alloying ofsilver classified inthisheading withanother
precious metal orwithbasemetals ofother headings, aswell
asplating ofsilver withgoldorplatinum bygalvanization can
beconsidered assubstantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
silver, unwrought orinpowder form (EC)
-Other
7106.91 --Unwrought (a)CTH. (CH) (US) (CAN) (MEX) Basket 2
(b)CC.(HK)(JPN)
(c)CTH withexceptions forsilver,
alloyed, plated withgoldorwith
platinum (EC)
ex7106.91 --Innative state (PHI) WO. (PHI) Basket 2
ex7106.91 --Alloyed, plated withgoldorplatinum,
unwrought (EC)CTSHS (EC) Basket 2
Alloying ofsilver classified inthisheading withanother
precious metal orwithbasemetals ofother headings, aswell
asplating ofsilver withgoldorplatinum bygalvanization can
beconsidered assubstantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
silver, unwrought orinpowder form.
7106.92 --Semi-manufactured (a)CTH. (US) (CAN) (MEX) Basket 2
(b)CTSH. (HK) (SG) (NOR) (EC)
(c)CTH withexceptions (CH)
(d)CC.(JPN)G/RO/W/13/Rev.3
Page431A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex7106.92 --Silver solder (CH) CTSH. (CH) Basket 2
Themanufacture ofsilver solder from ingots ofthesame
tariff heading constitutes substantial transformation involving
foundry operations, hot-drawing, cold-drawing andcoating
withflux(CH)
ex7106.92 --Silver solder paste CTSH. (CH) Basket 2
Themanufacture ofsilver solder paste from ingots orfrom
powder constitutes substantial transformation (CH)
71.07 Base metals cladwith silver, not
further worked than semi-
manufactured.(a)CCexcept from Chapters 72through
76or78through 83(JPN) (SEN)Basket 2
Change tothisheading from metals ofChapters 72-76 or78-
83bycladding cannot beconsidered assubstantial
transformation because itresults from asimple process (JPN)
(b)CTH. (CH) (US) (CAN) (MEX)
(HK) (PHI)
(c)CTH withexceptions. (EC)
ex71.07 Base metals cladwithsilver, insemi-
manufactured forms (EC)CTSHS. (EC) Basket 2
Theproduction ofbasemetals cladwithsilver, insemi-
manufactured forms ofthissplitheading, byrolling or
drawing, from basemetals cladwithsilver unwrought orin
powder form ofthisheading canbeconsidered asasubstantial
transformation. (EC)
71.08 Gold (including gold plated with
platinum) unwrought orinsemi-
manufactured forms, orinpowder
form.(a)CC.(JPN) (HK) Basket 2
Change tothisheading from heading 71.09 cannot be
considered assubstantial transformation because itresults
from asimple process (JPN)
Thechange from materials ofother Chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient for
substantial transformation (HK)
(b)CTH withexceptions (EC)(US)(PHI)G/RO/W/13/Rev.3
Page432A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH. (CAN) (CH) (MEX)
(d)Proposals asspecified forthe
subheadings andsplitsubheadingsProposals repeated tofacilitate comparison atsubheading
level
-Non-monetary
7108.11 --Powder (a)CTH. (CH) (CAN) (MEX) Basket 2
(b)CTSH. (US) Converting precious metal toapowder form isconsidered to
beasubstantial transformation even though nochange of
heading occurs. (US)
(c)CC.(JPN) (HK)
ex7108.11 --Alloyed orplated withplatinum, in
powder form (EC)CTSHS. (EC) Basket 2
Alloying ofgoldclassified inthisheading withanother
precious metal orwithbasemetals ofother headings, aswell
asplating ofgoldwithplatinum bygalvanization canbe
considered assubstantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
gold, unwrought orinpowder form. (EC)
7108.12 --Other unwrought forms (a)CC.(HK) (JPN) Basket 2
(b)CTSH. (CAN) (US) (CH) (MEX)
(c)CTH withexceptions. (EC)
ex7108.12 --Alloyed orplated withplatinum,
unwrought. (EC)CTSHS. (EC) Basket 2
Alloying ofgoldclassified inthisheading withanother
precious metal orwithbasemetals ofother headings, aswell
asplating ofgoldwithplatinum bygalvanization canbe
considered assubstantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
gold, unwrought orinpowder form. (EC)
ex7108.12 -Innative state. (PHI) WO. (PHI) Basket 2G/RO/W/13/Rev.3
Page433A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
7108.13 --Other semi-manufactured forms (a)CTSH. (HK) (CH) (SG) (EC) Basket 2
Theproduction ofsemi-manufactured goldofthissubheading
byrolling ordrawing from goldunwrought orinpowder form
ofthisheading canbeconsidered asasubstantial
transformation (EC)
(b)CC.(JPN)
(c)CTH. (US) (CAN)
7108.20 -Monetary (a)CC.(HK) (JPN) Basket 2
(b)CTH. (CH) (US) (CAN) (MEX)
(c)CTH withexceptions (EC)
ex7108.20 --Alloyed orplated withplatinum,
unwrought orinpowder form. (EC)CTSHS. (EC) Basket 2
Alloying ofgoldclassified inthisheading withanother
precious metal orwithbasemetals ofother headings, aswell
asplating ofgoldwithplatinum bygalvanization canbe
considered assubstantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
gold, unwrought orinpowder form. (EC)
ex7108.20 -Inother semi-manufactured forms.
(EC)CTSHS. (EC) Basket 2
Theproduction ofsemi-manufactured goldofthissubheading
byrolling ordrawing, from goldunwrought orinpowder
form ofthisheading, canbeconsidered asasubstantial
transformation. (EC)
71.09 Base metals orsilver, cladwith gold,
notfurther worked than semi-
manufactured.(a)CCexcept from Chapters 72through
76or78through 83.(JPN)Basket 2
Change tothisheading from metals ofChapters 72-76 or78-
83bycladding cannot beconsidered assubstantial
transformation because itresults from asimple process (JPN)G/RO/W/13/Rev.3
Page434A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b)CC.(HK) Thechange from materials ofother Chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient for
substantial transformation (HK)
(c)CTH withexceptions. (EC)
(d)CTH. (CAN) (US) (CH) (MEX)
ex71.09 Base metals orsilver, cladwithgold, in
semi-manufactured forms. (EC)CTSHS Basket 2
Theproduction ofbasemetals orsilver cladwithgold, in
semi-manufactured forms ofthissplitheading, byrolling or
drawing, from basemetals orsilver cladwithgoldunwrought
orinpowder form ofthisheading canbeconsidered asa
substantial transformation. (EC)
71.10 Platinum, unwrought orinsemi-
manufactured forms, orinpowder
form.(a)CC.(JPN) (HK) Basket 2
Change tothisheading from heading 71.11 cannot be
considered assubstantial transformation because itresults
from asimple process (JPN)
Thechange from materials ofother chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient for
substantial transformation (HK)
(b)CTH withexceptions (US)(EC)(PHI)
(c)CTH. (CAN) (CH) (MEX)
(d)Proposals asspecified forthe
subheadings andsplitsubheadingsProposals repeated tofacilitate comparison atsubheading
level
-Platinum :
7110.11 --Unwrought orinpowder form (a)CC.(JPN)
(b)CTH. (CAN) (CH) (MEX) Basket 2
(c)CTH withexceptions (US) (EC)
(PHI)G/RO/W/13/Rev.3
Page435A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)CTSH withexceptions (HK)
ex7110.11 --Unwrought (HK) CC.(HK) Basket 2
ex7110.11 --Inpowder form (US) CTSHS (US) Basket 2
Converting precious metal toapowder form isconsidered to
beasubstantial transformation even though nochange of
heading occurs (US)
ex7110.11 --Innative state (PHI) WO. (PHI) Basket 2
ex7110.11 --Alloyed, unwrought orinpowder
form (EC)CTSHS. (EC) Basket 2
Alloying ofplatinum classified inthisheading withanother
precious metal orwithbasemetals ofother headings canbe
considered asasubstantial operation.
Thechange-of-heading ruleapplies forunalloyed platinum,
unwrought orinpowder form. (EC)
7110.19 --Other (a)CTSH. (HK) (CH) (SG) (EC) Basket 2
Themanufacture ofdental alloys from other subheadings
constitutes substantial transformation (CH)
Theproduction ofsemi-manufactured platinum ofthis
subheading byrolling ordrawing, from platinum unwrought
orinpowder form ofthisheading, canbeconsidered asa
substantial transformation. (EC)
(b)CC.(JPN)
(c)CTH. (CAN) (US) (MEX)
-Palladium :
7110.21 --Unwrought orinpowder form (a)CC(JPN) Basket 2
(b)CTH (CAN) (CH) (MEX)
(c)CTH withexceptions (US) (EC)G/RO/W/13/Rev.3
Page436A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)CTSH withexceptions (HK)
ex7110.21 --Unwrought (HK) CC.(HK) Basket 2
ex7110.21 --Inpowder form (US) CTSHS. (US) Basket 2
Converting precious metal toapowder form isconsidered to
beasubstantial transformation even though nochange of
heading occurs (US)
ex7110.21 --Alloyed, unwrought orinpowder
form (EC)CTSHS (EC) Basket 2
Alloying ofplatinum classified inthisheading withanother
precious metal orwithbasemetals ofother headings canbe
considered asasubstantial operation.
Thechange-of-heading ruleapplies forunalloyed platinum,
unwrought orinpowder form. (EC)
7110.29 --Other (a)CTSH. (CH) (HK) (SG) (EC) Basket 2
Themanufacture ofdental alloys from other subheadings
constitutes substantial transformation (CH)
Theproduction ofsemi-manufactured platinum ofthis
subheading byrolling ordrawing, from platinum unwrought
orinpowder form ofthisheading, canbeconsidered asa
substantial transformation. (EC)
(b)CC(JPN) Basket 2
(c)CTH (CAN) (US) (MEX)
-Rhodium :
7110.31 --Unwrought orinpowder form (a)CC(JPN) Basket 2
(b)CTH (CAN) (CH) (MEX)
(c)CTH withexceptions (HK) (US) (EC)
(d)CTSH withexceptions (HK)G/RO/W/13/Rev.3
Page437A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex7110.31 --Unwrought (HK) CC.(HK) Basket 2
ex7110.31 --Inpowder form (US) CTSHS. (US) Basket 2
Converting precious metal toapowder form isconsidered to
besubstantial transformation even though nochange of
heading occurs (US)
ex7110.31 --Alloyed, unwrought orinpowder
form (EC)CTSHS. (EC) Basket 2
Alloying ofplatinum classified inthisheading withanother
precious metal orwithbasemetals ofother headings canbe
considered asasubstantial operation.
Thechange-of-heading ruleapplies forunalloyed platinum,
unwrought orinpowder form. (EC)
7110.39 --Other (a)CTSH. (CH) (HK) (SG) (EC) Basket 2
Theproduction ofsemi-manufactured platinum ofthis
subheading byrolling ordrawing, from platinum unwrought
orinpowder form ofthisheading, canbeconsidered asa
substantial transformation. (EC)
(b)CC(JPN)
(c)CTH (CAN) (US) (MEX)
-Iridium, osmium andruthenium :
7110.41 --Unwrought orinpowder form (a)CC(JPN) Basket 2
(b)CTH (CAN) (CH) (MEX)
(c)CTH withexceptions (HK) (US) (EC)
ex7110.41 --Unwrought (HK) CC.(HK) Basket 2G/RO/W/13/Rev.3
Page438A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex7110.41 --Inpowder form (US) CTSHS. (US) Basket 2
Converting precious metal toapowder form isconsidered to
besubstantial transformation even though nochange of
heading occurs (US)
ex7110.41 --Alloyed, unwrought orinpowder
form. (EC)CTSHS. (EC) Basket 2
Alloying ofplatinum classified inthisheading withanother
precious metal orwithbasemetals ofother headings canbe
considered asasubstantial operation.
Thechange-of-heading ruleapplies forunalloyed platinum,
unwrought orinpowder form. (EC)
7110.49 --Other (a)CTSH. (CH) (HK) (SG) (EC) Basket 2
Theproduction ofsemi-manufactured platinum ofthis
subheading byrolling ordrawing, from platinum unwrought
orinpowder form ofthisheading, canbeconsidered asa
substantial transformation. (EC)
(b)CC(JPN)
(c)CTH (CAN) (US) (MEX)
71.11 Base metals, silver orgold, cladwith
platinum, notfurther worked than
semi-manufactured.(a)CCexcept from Chapters 72through
76or78through 83(JPN)Basket 2
Change tothisheading from metals ofChapters 72-76 or78-
83bycladding cannot beconsidered assubstantial
transformation because itresults from asimple process (JPN)
(b)CC.(HK) Thechange from materials ofother Chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient for
substantial transformation (HK)
(c)CTH (CAN) (CH) (US) (MEX)
(d)CTH withexceptions (EC)G/RO/W/13/Rev.3
Page439A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex71.11 Base metals, silver orgold, cladwith
platinum, insemi-manufactured forms
(EC)CTSHS Basket 2
Theproduction ofbasemetals, silver orgoldcladwith
platinum, insemi-manufactured forms ofthissplitheading, by
rolling ordrawing, from basemetals, silver orgoldcladwith
platinum unwrought orinpowder form ofthisheading canbe
considered asasubstantial transformation. (EC)
71.12 Waste andscrap ofprecious metal or
ofmetal cladwith precious metal;
other waste andscrap containing
precious metal orprecious metal
compounds, ofakind used principally
fortherecovery ofprecious metal.Change tothisheading from anyother
heading;
Wholly obtained goodsBasket 1*
71.13 Articles ofjewellery andparts thereof,
ofprecious metal orofmetal cladwith
precious metal.(a)CTSH. (HK) (US) (CAN) (JPN)
(MEX) (CH)Basket 2
Production andassembly ofjewellery andsimilar articles of
precious metals maynotundergo achange ofheading, even
though asubstantial transformation canoccur (US)
(b)CTH (EC)
71.14 Articles ofgoldsmiths 'orsilversmiths '
wares andparts thereof, ofprecious
metal orofmetal cladwith precious
metal.(a)CTSH. (HK) (US) (CAN) (JPN)
(MEX)Basket 2
Production andassembly ofjewellery andsimilar articles of
precious metals maynotundergo achange ofheading, even
though asubstantial transformation canoccur (US)
(b)CTH (CH) (EC)
71.15 Other articles ofprecious metal orof
metal cladwith precious metal.(a)CTSH. (HK) (US) (CAN) (JPN)
(MEX)Basket 2
Production andassembly ofjewellery andsimilar articles of
precious metals maynotundergo achange ofheading, even
though asubstantial transformation canoccur (US)
(b)CTH (CH) (EC)
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page440A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH except from headings 71.13 and
71.14. (AUS)
71.16 Articles ofnatural orcultured pearls,
precious orsemi-precious stones
(natural, synthetic orreconstructed).(a)CTH except from heading 71.01; or
Achange toheading 71.16 from heading
71.01, whether ornotthere isalsoa
change from anyother heading, provided
thattheproduction constitutes more than
temporarily orpermanently stringing the
pearls orstones (CAN)Basket 2
(b)CTH except thatpearls, temporarily
orpermanently strung butwithout the
addition ofclasps orother ornamental
features ofprecious metals orstones,
shall have theorigin ofthepearls (HK)
(MEX)Temporarily orpermanently stringing thepearls cannot be
regarded assubstantial transformation (HK)
(c)CTH except from headings 71.01 to
71.04 (EC)
(d)CTH (US) (CH) (AUS)
(e)CTH withexceptions (JPN)
ex71.16 Pearls, strung without anysetting or
fitting ofprecious metal, precious stones
orother decorative parts (JPN)Notapplicable -Theorigin ofpearls is
regarded astheorigin ofthegoods of
thissplitheading (JPN)Basket 2
Theprocess ofstringing pearls cannot beconsidered as
substantial transformation because itresults from asimple
process (JPN)
71.17 Imitation jewellery. (a)CTH (CAN)(CH)(US)(JPN)(HK)(EC) Basket 2
(b)CTSH (SG)
(c)CTSH withexceptions (AUS)
(d)Proposals asspecified forthe
subheadings andsplitsubheadingsProposals repeated tofacilitate comparison atsubheading
level
-Ofbasemetal, whether ornotplated
withprecious metal:G/RO/W/13/Rev.3
Page441A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
7117.11 --Cuff-links andstuds (a)CTH. (CAN) (CH) (US) ((JPN) (HK) Basket 2
(b)CTSH. (SG)
(c)CTSH except from Chapters 73,74,
79and80(AUS)
7117.19 --Other (a)CTH. (CAN) (CH) (US) (JPN) (HK)
(EC)Basket 2
(b)CTSH. (SG)
(c)CTSH except from Chapters 73,74,
79and80(AUS)
7117.90 -Other (a)CTH. (CAN) (CH) (US) (JPN) (HK) Basket 2
(b)CTSH. (SG)
(c)CTSH except from Chapters 73,74,
79and80(AUS)
71.18 Coin. Change tothisheading from anyother
headingBasket 1G/RO/W/13/Rev.3
Page442SECTION XVOFTHE HARMONIZED SYSTEM
(Chapters 72-83)
Base metals andarticles ofbasemetal
Section Notes :G/RO/W/13/Rev.3
Page443CHAPTER 72
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
Chapter 72 Iron andsteel Change totheheadings ofthisChapter
from anyother heading, except the
following :Decision :Basket 1.*
72.01 Pigironandspiegeleisen inpigs, blocks
orother primary forms.Chapter ruleapplies Decision :Basket 1.
72.02 Ferro-alloys. Chapter ruleapplies Decision :Basket 1.
72.03 Ferrous products obtained bydirect
reduction ofironoreandother spongy
ferrous products, inlumps, pellets or
similar forms; ironhaving aminimum
purity byweight of99.94 %,inlumps,
pellets orsimilar forms.Chapter ruleapplies Decision :Basket 1.
72.04 Ferrous waste andscrap; remelting
scrap ingots ofironorsteel[thematerial thatdetermines the
classification ofthegood waswholly
obtained; oreach material inthegood
which does notoriginate inthatcountry,
hasundergone achange inclassification
tothisheading from another heading.]Decision :Basket 2.
TheECprovisionally accepted thisChapter rule. Itreserved
theright tocome back toitsinitial proposal: "wholly obtained
goods".
72.05 Granules andpowders, ofpigiron,
spiegeleisen, ironorsteel.(a)Supplementary criteria arenecessary
(EC)Decision :Basket 2.
(b)Chapter ruleapplies (CAN) (JPN)
*(SG) proposed arulebased ontheprinciple ofachange oftariff classification atsubheading level andagreed toprovide adetailed justification oftheirproposal foreachheading orsubheading for
which theywould propose thisrule.G/RO/W/13/Rev.3
Page444A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
7205.10 -Granules
-Powders :
7205.21 --Ofalloy steel Change tothissubheading from any
other subheading (CH)Themanufacture ofpowder from granules constitutes
substantial transformation. (CH)
ex7205.21 --Mixed powders ofalloy steel Supplementary criteria arenecessary
(CH)Themixing ofpowders ofalloy steel isasubstantial
transformation involving therecasting andatomizing ofthecast
alloy (CH)
7205.29 --Other Change tothissubheading from any
other subheading (CH)Themanufacture ofpowder from granules constitutes
substantial transformation. (CH)
ex7205.29 --Other mixed powders Supplementary criteria arenecessary
(CH)Themixing ofpowders ofalloy steel isasubstantial
transformation involving therecasting andatomizing ofthecast
alloy (CH)
72.06 Iron andnon-alloy steel iningots or
other primary forms (excluding ironof
heading No.72.03).Chapter ruleapplies Decision :Basket 1.
72.07 Semi-finished products ofironornon-
alloy steel.(a)Change tothisheading from any
other heading, except from heading
72.06
(CAN) (JPN) (US)Decision :Basket 2.
(b)Change tothisheading from any
other heading except from headings
72.01through 72.05 (EC)Only thetransformation ofmaterials ofheadings 72.01 to
72.05 isconsidered tobeasubstantial transformation (EC)
(c)Chapter ruleapplies (PH) (SG)
72.08 Flat-rolled products ofironornon-alloy
steel, ofawidth of600mmormore,
hot-rolled, notclad, plated orcoated.(a)Chapter ruleapplies Decision :Basket 2.
(b)Change tothisheading onlyfrom
headings 72.01 through 72.07 (EC)G/RO/W/13/Rev.3
Page445A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.09 Flat-rolled products ofironornon-alloy
steel, ofawidth of600mmormore,
cold-rolled (cold-reduced), notclad,
plated orcoated.(a)Chapter ruleapplies Decision :Basket 2.
(b)Change tothisheading from
headings 72.01 through 72.08 (EC)
72.10 Flat-rolled products ofironornon-alloy
steel, ofawidth of600mmormore,
clad, plated orcoated.(a)Chapter ruleapplies (IN)(PH) (NO)
(NZ) (JPN)Decision :Basket 2.
(b)Change tothisheading from any
other heading except from headings
72.08 or72.09 (CAN)
(c)Change tothisheading onlyfrom
headings 72.01 through 72.09 (EC)
(d)Change tothesubheadings ofthis
heading from anyother subheading
including another subheading within this
heading (NO) (KOR)
ex72.10 Clad flat-rolled products ofironor
non-alloy steelChange tothissplitheading from any
other splitheading ofthisheading (US)Decision :Basket 2.
ex72.10 Noncladflat-rolled products ofironor
non-alloy steelChange tothissplitheading from any
other heading, except from headings
72.08 or72.09 (CAN)Decision :Basket 2.
Plating orcoating arenotorigin-conferring (US)
7210.70 -Painted, varnished orcoated with
plasticsChange tothissubheading from any
other subheading (AU)Decision :Basket 2.
7210.90 -Other Change tothissubheading from any
other subheading (CH)Decision :Basket 2.Covering arolled product withalayer of
special property solder increases thedurability oftheproduct
andconstitutes substantial transformation (CH)
72.11 Flat-rolled products ofironornon-alloy
steel, ofawidth oflessthan 600mm,
notclad, plated orcoated.(a)Chapter ruleapplies (IN)(PH) Decision :Basket 2.G/RO/W/13/Rev.3
Page446A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)(1)Flat-rolled products ofthis
heading thathave been cold-reduced by
cold-rolling aredeemed tooriginate in
thecountry where thecold-reduction has
occurred;
(2)Flatrolled products ofthisheading
obtained from flat-rolled products of
headings 72.08 through 72.10 by
reduction ofthemaximum width to
lessthan600mmarenotdeemed to
originate inthecountry where the
reduction ofwidth occurred. (US)
(c)Change tothisheading from any
other heading, except from headings
72.08 or72.09 (CAN)
(d)Change tothisheading onlyfrom
headings 72.01 through 72.07 (EC)
7211.23 -
7211.29-Cold-rolled Change tothese subheadings from any
other subheading outside thatgroup
(JPN)Decision :Basket 2
Change tocold-rolled products from hot-rolled products is
deemed tobeasubstantial transformation (JPN)
7211.23 --Containing byweight lessthan0.25%
ofcarbon
7211.29 --Other
7211.90 -Other
72.12 Flat-rolled products ofironornon-alloy
steel, ofawidth oflessthan 600mm,
clad, plated orcoated.(a)Change tothisheading from any
other heading, except from headings
72.08 through 72.11 (CAN)Decision :Basket 2.
(b)Change tothisheading from
headings 72.01 through 72.09 and72.11
(EC)
(c)Chapter ruleapplies (IN)(PH)G/RO/W/13/Rev.3
Page447A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(d)(1)Flat-rolled products ofthis
heading thathave been cold-reduced
bycold-rolling aredeemed tooriginate
inthecountry where thecold-reduction
hasoccurred;
(2)Flatrolled products ofthis
heading obtained from flat-rolled
products ofheadings 72.08 through
72.10 byreduction ofthemaximum
width tolessthan600mmarenot
deemed tooriginate inthecountry where
thereduction ofwidth occurred. (US)
7212.10 -Plated orcoated withtin Decision :Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.20 -Electrolytically plated orcoated with
zincDecision :Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.30 -Otherwise plated orcoated withzinc Decision :Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.40 -Painted, varnished orcoated with
plasticsChange tothissubheading from any
other subheading (AU)Decision: Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.50 -Otherwise plated orcoated Decision: Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.60 -Clad Change tothissubheading from any
other subheading (US)Decision: Basket 2.
ex7212.50
and
ex7212.60-Covered withlayer ofspecial-property
solder (CH)Change tothissubheading from any
other subheading (CH)Decision: Basket 2.
Covering arolled product withalayer ofspecial property
solder increases thedurability oftheproduct andconstitutes
substantial transformation (CH)
72.13 Bars androds, hot-rolled, inirregularly
wound coils, ofironornon-alloy steel.(a)Chapter ruleapplies (CAN) Decision :Basket 2.G/RO/W/13/Rev.3
Page448A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)Change tothisheading from any
other heading except from heading 72.14
or72.15 (US)
72.14 Other bars androds ofironornon-
alloy steel, notfurther worked than
forged, hot-rolled, hot-drawn orhot-
extruded, butincluding those twisted
after rolling.Change tothisheading from anyother
heading, [except from heading 72.13]Decision :Basket 2.
Theexclusion ofheading 72.13 wasopposed by(SG)
Change tothisheading from heading 72.13 cannotbe
considered assubstantial transformation because itresults from
asimple process (JPN)
72.15 Other bars androds ofironornon-
alloy steel.Change tothisheading from anyother
heading, except from heading 72.13 or
72.14 (JPN) (CAN)Decision :Basket 2.
Change tothisheading from heading 72.13 or72.14 cannot be
considered assubstantial transformation because itresults from
asimple process (JPN)
7215.10 and
7215.50-Barsandrods, cold-formed or
cold-finished(a)Change tothese subheadings only
from headings 72.01 through 72.08 (EC)Decision :Basket 2.
(b)Change tothese subheadings from
anyother subheading (US)
7215.90 -Barsandrodsnotcold-formed or
cold-finished(a)Change tothissubheading onlyfrom
headings 72.01 through 72.07 (EC)Decision :Basket 2.
(b)Change tothissubheading from any
other heading except from heading 72.13
or72.14 (US)
72.16 Angles, shapes andsections ofironor
non-alloy steel.(a)Chapter ruleapplies (IN)(PH) Decision :Basket 2.
(b)Change tothisheading from any
other heading except from headings
72.08 through 72.15 (JPN) (CAN)
(c)Change tothisheading from any
other heading except from headings
72.08 through 72.12 (US)G/RO/W/13/Rev.3
Page449A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
7216.10 to
7216.50
ex7216.99-Angles, shapes andsections, notcold-
formed orcold-finishedChange tothese subheadings andsplit
subheading from headings 72.01 through
72.07 (EC)Decision :Basket 2.
7216.61 to
7216.91
ex7216.99-Angles, shapes andsections, cold-
formed
orcold- finishedChange tothese subheadings andsplit
subheading from headings 72.01 through
72.08 andfrom hot-rolled products of
headings 72.11 or72.16 (EC)Decision :Basket 2.
72.17 Wire ofironornon-alloy steel. (a)Change tothisheading from any
other heading, except from headings
72.13 through 72.15; or
Change tothisheading from
headings 72.13 through 72.15, whether
ornotthere isalsoachange from any
other heading, provided thatthe
cross-sectional areaoftherodisreduced
byatleast 50% (CAN)Decision :Basket 2.
Forthesakeofalignment ontheHStexts, thesecond rule
ought perhaps tousethefollowing terms :
-English: "bar orrod" (forheadings 72.13 to72.15)
-French: "filmachine" (forheading 72.13) and"barres" (for
headings 72.14 and72.15) (Sec)
(b)Change tothisheading from
headings 72.01 through 72.08 and72.13;
andfrom hot-rolled products ofheading
72.11 (EC)
(c)Chapter ruleapplies (IN)(NZ)
(KOR) (JPN) (CH)
(d)Change tothisheading from any
other heading, except from headings
72.13 through 72.15; or
Change tothisheading from headings
72.13 through 72.15 provided
supplementary criteria arealsosatisfied
(US) (AU)
72.18 Stainless steel iningots orother
primary forms; semi-finished products
ofstainless steel.Chapter ruleapplies Decision :Basket 1.
72.19 Flat-rolled products ofstainless steel, of
awidth of600mmormore.(a)Chapter rules applies (MOR) Decision :Basket 2.G/RO/W/13/Rev.3
Page450A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)Change tothisheading from any
other heading except from heading 72.20
(CAN)
(c)(1)Flat-rolled products ofthis
heading thathave been cold-reduced
bycold-rolling aredeemed tooriginate
inthecountry where thecold-reduction
hasoccurred;
(2)Change toonesubheading from
another subheading ofthese headings as
aresult ofcladding isdeemed toconfer
origin.(US)
7219.11-
7219.24-Hot-rolled products (a)Change tothese subheadings only
from headings 72.01 through 72.18 (EC)Decision :Basket 2.
(b)Chapter ruleapplies (MEX)
7219.31-
7219.35-Cold-rolled products Change tothese subheadings onlyfrom
headings 72.01 through 72.18 andfrom
subheadings 7219.11 through 7219.24
(EC)Decision :Basket 2.
7219.31-
7219.90SeeHSdescription Change tothese subheadings from any
other subheading outside thisgroup
(MEX)Decision :Basket 2.
ex7219.90 -Plated orcoated products Supplementary criteria arenecessary
(EC)Decision :Basket 2.
72.20 Flat-rolled products ofstainless steel, of
awidth oflessthan 600mm.(a)Change tothisheading from any
other heading except from heading 72.19
(CAN) (JPN)Decision :Basket 2.
(b)Supplementary criteria arenecessary
(CH)Operations involving achange inthethickness orpickling are
substantial (CH)G/RO/W/13/Rev.3
Page451A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)(1)Flat-rolled products ofthis
heading thathave been cold-reduced
bycold-rolling aredeemed tooriginate
inthecountry where thecold-reduction
hasoccurred;
(2)Change toonesubheading from
another subheading ofthese headings
asaresult ofcladding isdeemed to
confer origin.(US)
7220.11 and
7220.12-Hot-rolled products (a)Change tothese subheadings only
from headings 72.01 through 72.18 (EC)Decision :Basket 2.
(b)Change tothese subheadings from
anyother subheading except from
subheadings 7219.11 through 7219.24
(MEX)
7220.20 -
7220.90SeeHSdescription Change tothese subheadings from any
other subheading outside ofthatgroup
except from subheadings 7219.31
through 7219.90 (MEX)Decision :Basket 2.
7220.20 -Cold-rolled products Change tothissubheading onlyfrom
headings 72.01 through 72.18 andfrom
hot-rolled products ofheadings 72.19
and72.20 (EC)Decision :Basket 2.
ex7220.90 -Plated orcoated products Supplementary criteria arenecessary
(EC)Decision :Basket 2.
72.21 Bars androds, hot-rolled, inirregularly
wound coils, ofstainless steel.Change tothisheading from anyother
heading, [except from heading 72.22]Decision :Basket 2.
Theexclusion ofheading 72.22 wasopposed byEC
Change tothisheading from heading 72.22 cannot be
considered assubstantial transformation because itresults from
asimple process (JPN)G/RO/W/13/Rev.3
Page452A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.22 Other bars androds ofstainless steel;
angles, shapes andsections ofstainless
steel.(a)Change tothisheading from any
other heading, except from heading
72.21 (JPN) (CAN)Decision :Basket 2.
(b)Change tothisheading from any
other heading except from headings
72.19 or72.20 (US)
7222.11
7222.19
ex7222.40-Hot-rolled products Change tothese subheadings andsplit
subheading onlyfrom headings 72.01
through 72.18Decision :Basket 2.
7222.20
ex7222.40-Cold-rolled products Change tothese subheadings andsplit
subheading onlyfrom headings 72.01
through 72.18 andfrom hot-rolled
products ofheadings 72.19 through
72.22Decision :Basket 2.
ex7222.30
ex7222.40-Plated orcoated products Supplementary criteria arenecessary
(EC)Decision :Basket 2.
Plating andcoating canbeconsidered assubstantial
transformations (EC)
72.23 Wire ofstainless steel. (a)Change tothisheading from any
other heading, except from headings
72.21 through 72.22; or
Change tothisheading from headings
72.21 through 72.22, whether ornot
there isalsoachange from anyother
heading, provided thatthecross-sectional
areaoftherodisreached byatleast
50% (CAN)Decision :Basket 2.
(b)Change tothisheading onlyfrom
headings 72.01 through 72.18 andfrom
hot-rolled products ofheadings 72.19
through 72.21 (EC)G/RO/W/13/Rev.3
Page453A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)Change tothisheading from any
other heading except from heading 72.21
or72.22 or
Change tothisheading from heading
72.21 or72.22 provided supplementary
criteria arealsosatisfied (US)
(d)Chapter ruleapplies (JPN)
72.24 Other alloy steel iningots orother
primary forms; semi-finished products
ofother alloy steel.Chapter ruleapplies Decision :Basket 1.
72.25 Flat-rolled products ofother alloy steel,
ofawidth of600mmormore.(a)Change tothesubheadings ofthis
heading from anyother subheading
including another subheading within this
heading (JPN)Decision :Basket 2.
(b)Change tothisheading from any
other heading, except from heading
72.26 (CAN)
(c)(1)Flat-rolled products ofthis
heading thathave been cold-reduced by
cold-rolling aredeemed tooriginate in
thecountry where thecold-reduction has
occurred;
(2)Change toorwithin asubheading
ofthese headings asaresult of
cladding isdeemed toconfer
origin.(US)
ex72.25 Hot-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 (EC)Decision :Basket 2
ex72.25 Cold-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 andfrom
hot-rolled products ofheading 72.25
(EC)Decision :Basket 2.G/RO/W/13/Rev.3
Page454A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
ex72.25 Plated orcoated Supplementary criteria arenecessary
(EC)Decision :Basket 2.
72.26 Flat-rolled products ofother alloy steel,
ofawidth oflessthan 600mm.(a)Change tothesubheading ofthis
heading from anyother subheading
including another subheading within this
heading, except from heading 72.25
(JPN)Decision :Basket 2.
(b)(1)Flat-rolled products ofthis
heading thathave been cold-reduced by
cold-rolling aredeemed tooriginate in
thecountry where thecold-reduction has
occurred;
(2)Change toorwithin asubheading
ofthese headings asaresult ofcladding
isdeemed toconfer origin.(US)
ex72.26 Hot-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 (EC)Decision :Basket 2.
ex72.26 Cold-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 andfrom
hot-rolled products ofheading 72.25
through 72.26 (EC)Decision :Basket 2.
ex72.26 Plated orcoated products Supplementary criteria arenecessary
(EC)Decision :Basket 2.
72.27 Bars androds, hot-rolled, inirregularly
wound coils, ofother alloy steel.Change tothisheading from anyother
heading, [except from heading 72.28]Decision :Basket 2.
Change tothisheading from heading 72.28 cannot be
considered assubstantial transformation because itresults from
asimple process (JPN)
Theexclusion ofheading 72.28 wasopposed byECandPHG/RO/W/13/Rev.3
Page455A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.28 Other bars androds ofother alloy
steel; angles, shapes andsections, of
other alloy steel; hollow drill bars and
rods, ofalloy ornon-alloy steel.(a)Change tothisheading from any
other heading, except from heading
72.27 (JPN) (CAN)Decision :Basket 2.
(b)Change tothisheading from any
other heading except from heading 72.25
or72.26 (US)
(c)Chapter ruleapplies (IN)
ex72.28 Hot-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 (EC)Decision :Basket 2.
ex72.28 Cold-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 andfrom
hot-rolled products ofheadings 72.25
through 72.28 (EC)Decision :Basket 2.
ex72.28 Plated orcoated products Supplementary criteria arenecessary
(EC)Decision :Basket 2.
ex72.28 Hollow drillbarsandrods Change tothissplitheading onlyfrom
headings 72.07, 72.18 or72.24 (EC)Decision :Basket 2.
72.29 Wire ofother alloy steel. (a)Change tothisheading from any
other heading, except from headings
72.27 through 72.28; or
Change toheading 72.29 from
headings 72.27 through 72.28, whether
ornotthere isalsoachange from any
other heading, provided thatthecross-
sectional areaoftherodisreduced by
atleast 50% (CAN)Decision :Basket 2.
(b)Change tothisheading onlyfrom
headings 72.01 through 72.24 and72.27
andfrom hot-rolled products ofheadings
72.25 and72.26 (EC)G/RO/W/13/Rev.3
Page456A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)Change tothisheading from any
other heading except from headings
72.27 or72.28; or
Change tothisheading from headings
72.27 or72.28 provided
supplementary criteria aresatisfied
(US)
(d)Chapter ruleapplies (JPN)
7229.90 -Other Supplementary criteria arenecessary
(CH)Decision :Basket 2.
Operations consisting ofcold-drawing andreconditioning are
substantial (CH)G/RO/W/13/Rev.3
Page457CHAPTER 73
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
Chapter 73 Articles ofironorsteel Change totheheadings ofthisChapter
from anyother heading, except the
following :Decision: Basket 1.
73.01 Sheet piling ofironorsteel, whether or
notdrilled, punched ormade from
assembled elements; welded angles,
shapes andsections, ofironorsteel.Change tothisheading from anyother
heading, [except flat-rolled products of
Chapter 72]Decision :Basket 2
Thetextinbrackets wasproposed by(US)
73.02 Railway ortramway track construction
material ofironorsteel, thefollowing :
rails, check-rails andrack rails, switch
blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-
ties), fish-plates, chairs, chair wedges,
soleplates (base plates), railclips,
bedplates, tiesandother material
specialized forjointing orfixing rails.Chapter ruleapplies Decision :Basket 1
73.03 Tubes, pipes andhollow profiles, of
castiron
ex73.03 -With alayer ofasphalt /bitumen,
reinforcement materials andconcrete(a)Supplementary criteria arenecessary
(CH) (NO)Decision :Basket 2
Technological process consisting ofcoating theinside and
outside ofpipes withpolyurethane; substantial transformation
oftheproperties ofthepipes (CH)
(b)Change tothissplitheading from any
other headingProposal (b)wasopposed by(NO) and(CH)G/RO/W/13/Rev.3
Page458A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
ex73.03 -Other Chapter ruleapplies Decision :Basket 1
73.04 Tubes, pipes andhollow profiles,
seamless, ofiron(other than castiron)
orsteel.a)Chapter ruleapplies Decision :Basket 2
(b)Change tothesubheadings ofthis
heading from anyother subheading
(CAN)
ex7304.10 -Line pipeofakindused foroilorgas
pipelines: With alayer ofasphalt/
bitumen, reinforcement materials and
concrete(a)Supplementary criteria arenecessary
(NO)Decision :Basket 2
(b)Chapter ruleapplies Proposal (b)wasopposed byNO
73.05 Other tubes andpipes (forexample,
welded, riveted orsimilarly closed),
having circular cross-sections, the
external diameter ofwhich exceeds
406.4 mm, ofironorsteel.Thisheading isentirely covered bytheproposals below (SEC)
ex7305.11
-ex
7305.19-Line pipeofakindused foroilorgas
pipelines :With alayer ofasphalt /
bitumen, reinforcement materials and
concrete(a)Supplementary criteria arenecessary
(NO)Decision :Basket 2
(b)Chapter ruleapplies Chapter rulewasopposed by(NO) onlyforthese split
subheadings
ex7305.11
-ex
7305.19--Other Chapter ruleapplies Decision :Basket 1
7305.20 -
7305.90SeeHSdescription Chapter ruleapplies Decision :Basket 1
73.06 Other tubes, pipes andhollow profiles
(forexample, open seam orwelded,
riveted orsimilarly closed), ofironor
steel.Thisheading isentirely covered bytheproposals below (SEC)G/RO/W/13/Rev.3
Page459A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
ex7306.10 -Line pipeofakindused foroilorgas
pipelines :With alayer ofasphalt /
bitumen, reinforcement materials and
concrete(a)Supplementary criteria arenecessary
(NO)Decision :Basket 2
(b)Chapter ruleapplies Chapter rulewasopposed byNOonlyforthissplitsubheading
ex7306.10 --Other Chapter ruleapplies Decision :Basket 1
7306.20 -
7306.90SeeHSdescription Chapter ruleapplies Decision :Basket 1
73.07 Tube orpipe fittings (forexample,
couplings, elbows, sleeves), ofironor
steel.Chapter ruleapplies Decision :Basket 1G/RO/W/13/Rev.3
Page460A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.08 Structures (excluding prefabricated
buildings ofheading No.94.06) and
parts ofstructures (forexample,
bridges andbridge-sections, lock-gates,
towers, lattice masts, roofs, roofing
frame-works, doors andwindows and
their frames andthresholds fordoors,
shutters, balustrades, pillars and
columns), ofironorsteel; plates, rods,
angles, shapes, sections, tubes andthe
like, prepared foruseinstructures, of
ironorsteel.(a)Chapter ruleapplies
(b)Change tothisheading from any
other heading, except forchanges
resulting from thefollowing processes,
performed onangles, shapes orsections
ofheading 72.16:
(1)Drilling, punching, notching,
cutting, cambering, orsweeping,
whether performed individually orin
combination;
2)Adding attachments orweldments
forcomposite construction;
(3)Adding attachments forhandling
purposes;
(4)Adding weldments, connectors or
attachments toH-sections or
I-sections, provided thatthemaximum
dimension oftheweldments,
connectors orattachments isnot
greater thanthedimension between the
inner surfaces oftheflanges oftheH-
sections orI-sections;
(5)Painting, galvanizing, orotherwise
coating; orDecision :Basket 2
(6)Adding asimple baseplate without
stiffening elements, individually orin
combination withdrilling, punching,
notching orcutting, tocreate anarticle
suitable asacolumn (CAN)G/RO/W/13/Rev.3
Page461A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)Change tothisheading from any
other heading, except forchanges
resulting from thefollowing process,
performed onangles, shapes orsections
ofheading 72.16:
-Adding attachments forhandling
purposes; (IN)(PH)
(ex73.08)
(ex
73.08.90)Plates, rods, angles, shapes, sections,
tubes andthelike, prepared forusein
structures, ofironorsteel (EC) (US)
(NO)(a)Change tothissplitheading from any
other heading, except from subheading
7301.20 (EC) (NO)Decision :Basket 2
ECconsider thattheproducts mentioned incolumn Bare
covered byasplitheading, while USpropose touseonlya
splitsubheading
(b)Change tothissplitsubheading from
anyother heading, except from headings
72.08 through 72.16, 73.01 or73.04
through 73.06 (US)
ex7308.90 -Other parts ofstructures (CH) (US) (a)Supplementary criteria arenecessary
(CH)Decision :Basket 2
Operations leading tosubstantial transformation areeffected
without achange ofsubheading (CH)
(b)Change tothissplitsubheading from
anyother heading (US)
73.09 Reservoirs, tanks, vatsandsimilar
containers foranymaterial (other than
compressed orliquefied gas), ofironor
steel, ofacapacity exceeding 300l,
whether ornotlined orheat-insulated,
butnotfitted with mechanical or
thermal equipment.Chapter ruleapplies Decision :Basket 1G/RO/W/13/Rev.3
Page462A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.10 Tanks, casks, drums, cans, boxes and
similar containers, foranymaterial
(other than compressed orliquefied
gas), ofironorsteel, ofacapacity not
exceeding 300l,whether ornotlined or
heat-insulated, butnotfitted with
mechanical orthermal equipment.Chapter ruleapplies Decision :Basket 1
73.11 Containers forcompressed orliquefied
gas,ofironorsteel.Chapter ruleapplies Decision :Basket 1
73.12 Stranded wire, ropes, cables, plaited
bands, slings andthelike, ofironor
steel, notelectrically insulated.Change tothisheading from anyother
heading, [except from headings 72.17,
72.23 or72.29]Decision :Basket 2
Thebracketed textwasproposed byCAN.
73.13 Barbed wire ofironorsteel; twisted
hoop orsingle flatwire, barbed ornot,
andloosely twisted double wire, ofa
kind used forfencing, ofironorsteel.Chapter ruleapplies Decision :Basket 1
73.14 Cloth (including endless bands), grill,
netting andfencing, ofironorsteel
wire; expanded metal ofironorsteel.
7314.12 -
7314.41SeeHSdescription Chapter ruleapplies Decision :Basket 1
7314.42 -
7214.49SeeHSdescription (a)Change tothese subheadings from
anyother subheading (AU)Decision :Basket 2
(b)Change tothese subheadings from
anyother heading
7314.50 -Expanded metal (a)Supplementary criteria arenecessary
(ARG) (CL)Decision :Basket 2
Itisfeltthattheprocessing ofsheet orstrip ironorsteel to
form "expanded metal" canberegarded assubstantial
transformation given thatadifferent product (similar tomesh)
isobtained which issuitable foradifferent, more limited use
thanthesheet orstrip metal from which itisobtained.
(ARG/CL)G/RO/W/13/Rev.3
Page463A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)Change tothissubheading from any
other heading
73.15 Chain andparts thereof, ofironor
steel.(a)Supplementary criteria arenecessary
(EC)Decision :Basket 2
Under certain conditions, themanufacture ofchain ofthis
heading byassembly ofparts classified inthissame heading
canbeconsidered asasubstantial transformation (EC)
(b)Change tosubheadings ofthis
heading from anyother subheading
including another subheading within
thisheading (CAN)
7315.11 -
7315.12SeeHSdescription (a)Change tothese subheadings from
anyother heading orfrom
subheading 7315.19 (JPN)Decision :Basket 2
Change from parts ofsubheading 7315.19 isdeemed tobea
substantial transformation (JPN)
(b)Change tothese subheadings from
7315.19 or7315.90 (US)
7315.19 --Parts Change tothissubheading from any
other heading (JPN)Decision :Basket 2
7315.20 -
7315.89SeeHSdescription (a)Change tothese subheadings from
anyother heading; or
Change tothese subheadings from
subheading 7315.90 (JPN)Decision :Basket 2
Change from parts ofsubheading 7315.90 isdeemed tobea
substantial transformation (JPN)
(b)Change tothese subheadings from
7315.19 or7315.90 (US)
7315.90 -Other parts Change tothissubheading from any
other heading (JPN)Decision :Basket 2
73.16 Anchors, grapnels andparts thereof, of
ironorsteel.Change tothisheading from anyother
heading, [except from heading 73.12 or
73.15], [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thefirstbracketed textwasproposed by(CAN) and(JPN) and
opposed by(PH) (NO) and(EC)
Thesecond bracketed textwasproposed byseveral countriesG/RO/W/13/Rev.3
Page464A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.17 Nails, tacks, drawing pins, corrugated
nails, staples (other than those of
heading No.83.05) andsimilar articles,
ofironorsteel, whether ornotwith
heads ofother material, butexcluding
such articles with heads ofcopper.Change tothisheading from anyother
heading,[or change togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries
73.18 Screws, bolts, nuts, coach screws, screw
hooks, rivets, cotters, cotter-pins,
washers (including spring washers) and
similar articles, ofironorsteel.Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries
ex
7318.19--Cotter pins(CH) (a)Change tothissplitsubheading from
anyother subheading (CH)Decision :Basket 2
Operations leading tosubstantial transformation ofgoods of
other subheadings areeffected (CH)
(b)Change tothissplitsubheading from
anyother headingProposal (b)wasopposed onlybyCH
73.19 Sewing needles, knitting needles,
bodkins, crochet hooks, embroidery
stilettos andsimilar articles, forusein
thehand, ofironorsteel; safety pins
andother pinsofironorsteel, not
elsewhere specified orincluded.Chapter ruleapplies Decision :Basket 1
73.20 Springs andleaves forsprings, ofiron
orsteel.Chapter ruleapplies
Decision :Basket 1
73.21 Stoves, ranges, grates, cookers
(including those with subsidiary boilers
forcentral heating), barbecues,
braziers, gas-rings, plate warmers and
similar non-electric domestic appliances,
andparts thereof, ofironorsteel.Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthissame heading
canbeconsidered asasubstantial transformation (EC)
Thebracketed textwasproposed byseveral countries
7321.11 -
7321.83SeeHSdescription (a)Change tothese subheadings from
anyother subheading, including
another subheading within thisgroup
(CAN)Decision :Basket 2G/RO/W/13/Rev.3
Page465A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)Change tothese subheadings from
subheading 7321.90 (US)
7321.90 -Parts Achange tothissubheading from any
other heading (CAN)Decision :Basket 2
73.22 Radiators forcentral heating, not
electrically heated, andparts thereof, of
ironorsteel; airheaters andhotair
distributors (including distributors
which canalsodistribute fresh of
conditioned air), notelectrically heated,
incorporating amotor-driven fanor
blower, andparts thereof, ofironor
steelChange tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthissame heading
canbeconsidered asasubstantial transformation (EC)
Thebracketed textwasproposed byseveral countries.
73.23 Table, kitchen orother household
articles andparts thereof, ofironor
steel; ironorsteel wool; potscourers
andscouring orpolishing pads, gloves
andthelike, ofironorsteel.Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries
73.24 Sanitary ware andparts thereof, ofiron
orsteel.(a)Change tothisheading from any
other heading, [orchange togoods
ofthisheading from parts ofthe
same heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries.
(b)Change tothesubheadings ofthis
heading from anyother subheading,
including another subheading within
thisheading (CAN)
73.25 Other castarticles ofironorsteel. Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries.G/RO/W/13/Rev.3
Page466A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.26 Other articles ofironorsteel. Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries.
7326.90 -Other Change tothissubheading from
subheading 7326.19 (US)Decision :Basket 2G/RO/W/13/Rev.3
Page467CHAPTER 74
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 74 Copper andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Decisions asspecified forheadings orsubheadings
74.01 Copper mattes; cement copper
(precipitated copper).Change tothisheading from anyother
headingBasket 1
74.02 Unrefined copper; copper anodes for
electrolytic refining.Change tothisheading from anyother
headingBasket 1
74.03 Refined copper andcopper alloys,
unwrought.Proposals asindicated forsubheadings Decisions asspecified forsubheadings
-Refined copper :
7403.11 --Cathodes andsections ofcathodes Change tothissubeading from anyother
headingBasket 1*
7403.12 --Wire-bars Change tothissubeading from anyother
headingBasket 1*
7403.13 --Billets Change tothissubeading from anyother
headingBasket 1*
7403.19 --Other Change tothissubeading from anyother
headingBasket 1*
-Copper alloys :
*Chile andMorocco reserve their positions.G/RO/W/13/Rev.3
Page468A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7403.21 --Copper-zinc basealloys (brass) (a)Change tothissubheading from
subheadings 7403.11 to7403.19 of
thisheading (EC)(NOR)Basket 2
Themanufacture ofcopper alloy ofthese subheadings from
unwrought refined copper products ofthesame heading canbe
considered asasubstantial transformation (EC)
(b)Change tothissubheading from any
other subheading (CH)(MEX)Foundry alloying ofcopper andzincconstitutes substantial
transformation (CH)
(c)Change tothissubeading from any
other heading (CAN) (JPN) (US)
(KOR)
7403.22 --Copper-tin basealloys (bronze) (a)Change tothissubheading from
subheadings 7403.11 to7403.19 of
thisheading (EC)(NOR)Basket 2
Themanufacture ofcopper alloy ofthese subheadings from
unwrought refined copper products ofthesame heading canbe
considered asasubstantial transformation (EC)
(b)Change tothissubheading from any
other subheading (CH)(MEX)Foundry alloying ofcopper andzincconstitutes substantial
transformation (CH)
(c)Change tothissubeading from any
other heading (CAN) (JPN) (US)
(KOR)
7403.23 --Copper-nickel basealloys (cupro-
nickel) orcopper-nickel-zinc base
alloys (nickel silver)(a)Change tothissubheading from
subheadings 7403.11 to7403.19 of
thisheading (EC) (NOR)Basket 2
Themanufacture ofcopper alloy ofthese subheadings from
unwrought refined copper products ofthesame heading canbe
considered asasubstantial transformation (EC)
(b)Change tothissubheading from any
other subheading (CH)(MEX)Foundry alloying ofcopper andzincconstitutes substantial
transformation (CH)
(c)Change tothissubeading from any
other heading (CAN) (JPN) (US)
(KOR)G/RO/W/13/Rev.3
Page469A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7403.29 --Other copper alloys (other thanmaster
alloys ofheading No.74.05)(a)Change tothissubheading from
subheadings 7403.11 to7403.19 o
thisheading (EC)(NOR)Basket 2
Themanufacture ofcopper alloy ofthese subheadings from
unwrought refined copper products ofthesame heading canbe
considered asasubstantial transformation (EC)
(b)Change tothissubheading from any
other subheading (CH)(MEX)Foundry alloying ofcopper andzincconstitutes substantial
transformation (CH)
(c)Change tothissubeading from any
other heading (CAN) (JPN) (US)
(KOR)
74.04 Copper waste andscrap. Change tothisheading from anyother
heading/wholly obtained goodsBasket 1**
74.05 Master alloys ofcopper. Change tothisheading from anyother
headingBasket 1
74.06 Copper powders andflakes. Proposals asindicated forsubheadings Decisions asspecified forthesubheadings
7406.10 -Powders ofnon-lamellar structure (a)Change tothissubheading from any
other subheading (MEX)Basket 2
(b)CTH (CAN) (JPN) (US)
(c)Supplementary criteria arenecessary
(CH)(EC)Themanufactures ofpowder from flakes constitutes
substantial transformation (CH)
7406.20 -Powders oflamellar structure; flakes (a)CTH (CAN) (US) (JPN) (MEX) Basket 2
(b)Supplementary criteria arenecessary
(EC)(CH)
**Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page470A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
74.07 Copper bars, rods andprofiles. Change tothisheading from anyother
heading,
[except from castorsintered materials of
heading 74.03 (EC)]Basket 1
Basket 2forbracketed text
Themanufacture ofcopper bars, rodsandprofiles ofthissplit
heading from castorsintered materials ofheading 74.03
cannot beconsidered asasubstantial transformation (EC)
74.08 Copper wire. (a)Achange toheading 74.08 from any
other heading, except from heading
74.07; or
Achange toheading 74.08 from
heading 74.07, whether ornotthere is
alsoachange from anyother heading,
provided thatthecross-sectional area
oftherodisreduced byatleast 50%
(CAN)(NZ)Basket 2
(b)Achange toheading 74.08 from any
other heading except from heading
74.07 (US)(MEX)
(c)CTH (CH) (JPN) (EC)
74.09 Copper plates, sheets andstrip, ofa
thickness exceeding 0.15 mm.(a)Change tothisheading from any
other heading (CAN) (CH) (JPN)
(US) (MEX)Basket 2
(b)CTH withexceptions (EC) (NOR)
ex74.09 Copper plates, sheets andstrip, ofa
thickness exceeding 0.15 mm, cold-rolled
(EC)Supplementary criteria arenecessary
(EC)(NOR)Basket 2
Cold-rolling canbeconsidered asasubstantial transformation
(EC)
74.10 Copper foil(whether ornotprinted or
backed with paper, paperboard,
plastics orsimilar backing materials)
ofathickness (excluding anybacking)
notexceeding 0.15 mm.(a)Achange toheading 74.10 from any
other heading except from heading
74.09 when thesource material hasa
thickness oflessthan5mm
(MEX)(US)(KEN)Basket 2G/RO/W/13/Rev.3
Page471A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)CTH (CAN) (CH) (JPN)
74.11 Copper tubes andpipes. Change tothisheading from anyother
headingBasket 1
74.12 Copper tube orpipe fittings (for
example, couplings, elbows, sleeves).Change tothisheading from anyother
headingBasket 1
74.13 Stranded wire, cables, plaited bands
andthelike, ofcopper, notelectrically
insulated.Change tothisheading from anyother
headingBasket 1
74.14 Cloth (including endless bands), grill
andnetting, ofcopper wire; expanded
metal ofcopper.Change tothisheading from anyother
headingBasket 1
74.15 Nails, tacks, drawing pins, staples
(other than those ofheading No.83.05)
andsimilar articles, ofcopper orof
ironorsteel with heads ofcopper;
screws, bolts, nuts, screw hooks,
rivets, cotters, cotter-pins, washers
(including spring washers) andsimilar
articles, ofcopper.Change tothisheading from anyother
headingBasket 1
74.16 Copper springs. Change tothisheading from anyother
headingBasket 1
74.17 Cooking orheating apparatus ofa
kind used fordomestic purposes, non-
electric, andparts thereof, ofcopper.Change tothisheading from anyother
heading;
[or,under certain conditions, the
manufacture ofproducts ofthisheading
byassembly ofparts classified inthis
heading, (EC) (CH)]Basket 1
Basket 2forbracketed text
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthesame heading
canbeconsidered assubstantial transformation (EC)G/RO/W/13/Rev.3
Page472A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
74.18 Table, kitchen orother household
articles andparts thereof, ofcopper;
potscourers andscouring orpolishing
pads, gloves andthelike, ofcopper;
sanitary ware andparts thereof, of
copper.Change tothisheading from anyother
heading;
[or,under certain conditions, the
manufacture ofproducts ofthisheading
byassembly ofparts classified inthis
heading, (EC) (CH)]Basket 1
Basket 2forbracketed text
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthissame heading
canbeconsidered assubstantial transformation (EC)
74.19 Other articles ofcopper . Proposals asindicated forsubheadings Decisions asspecified forthesubheadings
7419.10 -Chain andparts thereof (a)Supplementary criteria arenecessary
(EC)Basket 2
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthissame heading
canbeconsidered assubstantial transformation (EC)
(b)CTH (CH)
(c)CTSH (CAN) (US) (JPN) (MEX)
-Other :
7419.91 --Cast, moulded, stamped orforged,
butnotfurther worked(a)CTH (CH) (EC) Basket 2
(b)CTSH (CAN) (US) (JPN) (MEX)
7419.99 --Other (a)Supplementary criteria areneccesary
(EC)Basket 2
Under certain conditions, themanufacture ofproducts ofthese
headings byassembly ofparts classified inthese same
headings canbeconsidered asasubstantial transformation
(EC)
(b)CTSH (CAN) (JPN) (US) (MEX)
(c)CTH (CH)G/RO/W/13/Rev.3
Page473CHAPTER 75
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 75 Nickel andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1
75.01 Nickel mattes, nickel oxide sinters and
other intermediate products ofnickel
metallurgy.Change tothisheading from anyother
heading;
[orchanges within thisheading from
mattes andsinters (EC)(KOR)]Basket 1
Basket 2forbracketed text
Themanufacture ofmattes andsinters containing 90%,or
more ofnickel ofthissplitheading from mattes orsinters
containing notmore than75%ofnickel classified inthis
heading canbeconsidered asasubstantial transformation (EC)
75.02 Unwrought nickel. Proposals asindicated forsubheadings Decisions asspecified forsubheadings
7502.10 -Nickel, notalloyed Change tothissubheading from any
other headingBasket 1
7502.20 -Nickel alloys (a)Change tothissubheading from any
other subheading (EC)(MEX)Basket 2
Themanufacture ofunwrought nickel alloys, ofthis
subheading from unwrought nickel, notalloyed, ofthis
heading canbeconsidered asasubstantial transformation (EC)
(b)CTH (CAN) (CH) (US) (JPN)
75.03 Nickel waste andscrap. Change tothisheading from anyother
heading/wholly obtained goodsBasket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page474A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
75.04 Nickel powders andflakes. Change tothisheading from anyother
heading;
[orthemanufacture ofpowders from
flakes (EC)(CH)]Basket 1
Basket 2forbracketed text
Themanufacture ofpowder from flakes constitutes substantial
transformation withfoundry andatomizing operations (CH)
75.05 Nickel bars, rods, profiles andwire. Proposals asindicated forsubheadings Decisions asspecified forsubheadings
-Bars, rodsandprofiles
7505.11 --Ofnickel notalloyed (a)Change tothissubheading from any
other subheading (CAN)(MEX)(JPN)Basket 2
(b) Change tothissubheading except
from castorsintered materials of
heading 75.02 (EC)Themanufacture ofnickel bars, rodsandprofiles ofthis
subheading from castorsintered materials ofheading 75.02
cannot beconsidered asasubstantial transformation (EC)
(c) CTH (CH) (US)
7505.12 -- Ofnickel alloys (a) Change tothissubheading from any
other subheading
(CAN)(MEX)(JPN)Basket 2
(b) Change tothissubheading except
from castorsintered materials of
heading 75.02 (EC)Themanufacture ofnickel bars, rodsandprofiles ofthis
subheading from castorsintered materials ofheading 75.02
cannot beconsidered asasubstantial transformation (EC)
(c) CTH (US) (CH)
Wire
7505.21
and
7505.22--Ofnickel notalloyed
--Ofnickel alloys(a) Achange tothese subheadings from
anyother subheading, except from
subheadings 7505.11 through
7505.12; orBasket 2
Achange tothese subheadings from
subheadings 7505.11 through
7505.12, whether ornotthere is
alsoachange from anyother
subheading, provided thatthecross-
sectional areaoftherodisreduced
byatleast 50% (CAN)(MEX)G/RO/W/13/Rev.3
Page475A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothese subheadings from
thepreceding subheadings ofthis
heading (EC)Themanufacture ofwireofthese subheadings from barsand
profiles ofthesame heading canbeconsidered asasubstantial
transformation (EC)
(c)CTH (CH)
(d)Change tothese subheadings from
anyother subheading, except from
subheadings 7505.11 through
7505.12 (US)
(e)CTSH (JPN)
75.06 Nickel plates, sheets, strip andfoil. (a)Achange toheading 75.06 from any
other heading; or
Achange tofoilofheading 75.06 of
athickness of0.15 mmorlessfrom
anyother good ofheading 75.06,
whether ornotthere isalsoa
change from anyother heading,
provided thatthethickness ofthe
good isreduced byatleast 50%
(CAN) (MEX)Basket 2
(b)CTH (CH)
(c)CTH withsupplementary criteria
(EC) (US) (JPN)
ex75.06 Nickel plates, sheets, stripandfoil,
except nickel foilofathickness lessthan
0.15 mm(JPN)Change tothissplitheading from any
other heading (JPN)Basket 2
ex75.06 Nickel foilofathickness lessthan0.15
mm(JPN), or
Nickel foil(US) (EC)(a)Change tothissplitheading from
anyother heading; or
Change tothissplitheading from
anyother splitheading (JPN)Basket 2
Change tofoilofathickness lessthan0.15 mmfrom plates,
sheets, stripandfoilover0.15 mmisdeemed tobea
substantial transformation from atechnical point ofview
(JPN)G/RO/W/13/Rev.3
Page476A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Supplementary criteria arenecessary
(EC)
(c)Achange tofoilofheading 75.06
from within thatheading isdeemed
toconfer origin, ifthere hasbeen a
reduction inthethickness ofthe
source product byatleast 50percent
(US)
75.07 Nickel tubes, pipes andtube orpipe
fittings (forexample, couplings,
elbows, sleeves).Proposals asindicated forsubheadings Decisions asspecified forthesubheadings
-Tubes andpipes :
7507.11 --Ofnickel, notalloyed (a)Change tothissubheading from any
other subheading (CAN) (JPN)
(MEX)Basket 2
(b)CTH (EC) (CH) (US)
7507.12 --Ofnickel alloys (a)Change tothissubheading from any
other subheading (CAN) (JPN)
(MEX)Basket 2
(b)CTH (EC) (CH) (US)
7507.20 -Tube orpipefittings (a)Change tothissubheading from any
other subheading
(CAN)(MEX)(US)(JPN)Basket 2
(b)CTH (EC) (CH)
75.08 Other articles ofnickel. Proposals asindicated forsubheadings
andsplitheadingDecisions asspecified forthesubheadings andsplitheading
ex75.08 Anodes forgalvanization (EC) Change tothissplitheading from any
other heading, except from anodes of
heading 75.02 (EC)Basket 2
Themanufacture ofanodes forgalvanization ofthissplit
heading from anodes classified inheading 75.02 cannot be
considered asasubstantial transformation (EC)G/RO/W/13/Rev.3
Page477A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7508.10 -Cloth, grillandnetting, ofnickel
wire(a)CTH (EC) (CH) Basket 2
(b)CTSH (CAN) (US) (JPN) (MEX)
7508.90 -Other (a)CTH (CH) Basket 2
(b)CTH withexceptions (EC)
(c)CTSH (US) (JPN) (MEX) (CAN)G/RO/W/13/Rev.3
Page478CHAPTER 76
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 76 Aluminium andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Decisions asspecified forheadings orsubheadings
76.01 Unwrought aluminium. Proposals asindicated forsubheadings
andsplitsubheadings.Decisions asspecified forsubheadings andsplitsubheading
7601.10 -Aluminium, notalloyed (a)CTH (CAN) (CH) (US) (JPN)
(MEX)Basket 2
(b)CTH withexceptions (EC)
ex7601.10 -Aluminium ofapurity of99,9 %or
more, notalloyed (EC)Change tothissplitsubheading from any
other splitsubheading ofthisheading
(EC)(KOR)(NOR)Basket 2
Themanufacture ofaluminium, notalloyed, ofapurity of
99,9 %ormore, ofthissplitsubheading, bypurification of
aluminium notalloyed ofthissubheading, canbeconsidered
asasubstantial transformation (EC)
7601.20 -Aluminium alloys (a)Change tothissubheading from any
other subheading (EC) (KOR)
(NOR)Basket 2
Themanufacture ofunwrought aluminium alloys ofthis
subheading from aluminium notalloyed ofthisheading canbe
considered asasubstantial transformation (EC)
(b)CTH (CAN) (CH) (US) (JPN)
(MEX)
76.02 Aluminium waste andscrap. Change tothisheading from anyother
heading /Wholly obtained goodsBasket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page479A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
76.03 Aluminium powders andflakes. Change tothisheading from anyother
heading;
[orthemanufacture ofpowders from
flakes (CH)(EC)]Basket 1
Basket 2forbracketed text
Themanufacture ofpowder from flakes constitutes substantial
transformation withfoundry andatomizing operations (CH)
76.04 Aluminium bars, rods andprofiles. Change tothisheading from anyother
heading;
[except from castorsintered materials of
heading 76.01 (EC)]Basket 1
Basket 2forbracketed text
Themanufacture ofbarsandprofiles ofthissplitheading
from casted orsintered materials ofheading 76.01 cannot be
considered asasubstantial transformation (EC)
76.05 Aluminium wire. (a)Change tothisheading from any
other heading, except heading 76.04
(US)Basket 2
(b)Achange toheading 76.05 from any
other heading, except from heading
76.04; or
Achange toheading 76.05 from
heading 76.04, whether ornotthere
isalsoachange from anyother
heading, provided thatthecross-
sectional areaoftherodisreduced
byatleast 50% (CAN)(MEX)
(c)CTH (CH) (EC) (JPN) (NOR)
76.06 Aluminium plates, sheets andstrip, of
athickness exceeding 0.2mm.Change tothisheading from anyother
heading.Basket 1
76.07 Aluminium foil(whether ornotprinted
orbacked with paper, paperboard,
plastics orsimilar backing materials)
ofathickness (excluding anybacking)
notexceeding 0.2mm.(a)CTH (CAN) (CH) (EC) (JPN)
(MEX)Basket 2G/RO/W/13/Rev.3
Page480A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Achange tofoilofheading 76.07
from heading 76.06 isdeemed to
confer origin, ifthere hasbeen a
reduction inthethickness ofthe
source product byatleast 50percent
(US)
76.08 Aluminium tubes andpipes Change tothisheading from anyother
heading;
[orchange from tubes andpipes tocold-
drawn tubes andpipes (EC)];
[ormanufacture ofcold-drawn tubes and
pipes from other tubes andpipes ofthe
same heading. (EC)]Basket 1
Basket 2forbracketed text
Under certain conditions, themanufacture ofcold-drawn tubes
andpipes ofthissplitheading from other tubes andpipes of
thisheading canbeconsidered asasubstantial transformation
(EC)
76.09 Aluminium tube orpipe fittings (for
example, couplings, elbows, sleeves).Change tothisheading from anyother
heading.Basket 1
76.10 Aluminium structures (excluding
prefabricated buildings ofheading
94.06) andparts ofstructures (for
example, bridges andbridge-sections,
towers, lattice masts, roofs, roofing
frameworks, doors andwindows and
their frames andthresholds fordoors,
balustrades, pillars andcolumns);
aluminium plates, rods, profiles, tubes
andthelike, prepared forusein
structures(a)CTH (CAN) (CH) (JPN) (MEX) Basket 2
(b)CTH withexceptions (EC) (US)
ex76.10 Aluminium plates, rods, profiles, tubes
andthelike, prepared forusein
structures (EC)Thechange-of-heading ruleapplies,
except inthecaseofcertain headings
(EC)Basket 2
Thepreparation ofplates, rods, etc.ofother headings of
Chapter 76foruseinstructures isnotconsidered tobea
substantial transformation (EC)G/RO/W/13/Rev.3
Page481A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex76.10 (1)Structures andparts ofstructures
aluminium (US)(1)Achange tostructures andparts of
structures ofthisheading from flat
rolled products, bars, rods, angles,
shapes, sections, pipes, tubes,
hollow profiles andthelikeprepared
foruseinstructures orparts of
structures ofsubheading 7610.90, is
deemed toconfer origin (US)Basket 2
(2)Flat-rolled products, bars, rods,
angles, shapes, sections, pipes,
tubes, hollow profiles andthelike,
ofaluminium, prepared forusein
structures orparts ofstructures (US)(2)Achange toflat-rolled products,
bars, rods, angles, shapes, sections,
pipes, tubes, hollow profiles andthe
likeprepared foruseinstructures of
subheading 7610.90, from headings
76.04 through 76.06, 76.08, or
76.09 isnotdeemed toconfer origin
(US)
76.11 Aluminium reservoirs, tanks, vatsand
similar containers, foranymaterial
(other than compressed orliquefied
gas), ofacapacity exceeding 300l,
whether ornotlined orheat-insulated,
butnotfitted with mechanical or
thermal equipment.Change tothisheading from anyother
heading.Basket 1
76.12 Aluminium casks, drums, cans, boxes
andsimilar containers (including rigid
orcollapsible tubular containers), for
anymaterial (other than compressed
orliquefied gas), ofacapacity not
exceeding 300l,whether ornotlined
orheat-insulated, butnotfitted with
mechanical orthermal equipment.Change tothisheading from anyother
heading;
[except from heading 76.07 (AUS)]Basket 1
Basket 2forbracketed text
76.13 Aluminium containers forcompressed
orliquefied gas.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page482A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
76.14 Stranded wire, cables, plaited bands
andthelike, ofaluminium, not
electrically insulated.Change tothisheading from anyother
heading.Basket 1
76.15 Table, kitchen orother household
articles andparts thereof, of
aluminium; potscourers andscouring
orpolishing pads, gloves andthelike,
ofaluminium; sanitary ware andparts
thereof, ofaluminium.Change tothisheading from anyother
heading;
[orchanges within thesubheadings of
thisheading (MEX)(CH)]Basket 1
Basket 2forbracketed text
-Table, kitchen orother household
articles andparts thereof; potscourers
andscouring orpolishing pads, gloves
andthelike:Proposals asspecified forheading. Decisions asspecified forheading.
7615.11 --Potscourers andscouring or
polishing pads, gloves andthelike
7615.19 --Other
7615.20 -Sanitary ware andparts thereof
76.16 Other articles ofaluminium . Proposals asindicated forsubheadings
andsplitsubheadings.Decisions asspecified forthesubheadings andsplit
subheadings
7616.10 -Nails, tacks, staples (other thanthose
ofheading 83.05), screws, bolts, nuts,
screw hooks, rivets, cotters, cotter-
pins, washers andsimilar articles(a)CTH (CAN) (EC) (US) Basket 2
(b)CTSH (JPN) (MEX)
(c)CTH withexceptions (CH)
ex7616.10 -Nails, tacks, staples (other thanthose
ofheading 83.05), screws, bolts, nuts,
screw hooks, rivets, cotters, cotter-
pins, washers andsimilar articles,
turned inaluminium (CH)Supplementary criteria arenecessary
(CH)Basket 2G/RO/W/13/Rev.3
Page483A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
-Other
7616.91 --Cloth, grill, netting andfencing, of
aluminium wire(a)CTH (CAN) (EC) (CH) (US) Basket 2
(b)CTSH (JPN) (MEX)
7616.99 --Other (a)Supplementary criteria arenecessary
(CH)Basket 2
(b)CTH (CAN) (EC) (US)
(c)CTSH (JPN) (MEX)G/RO/W/13/Rev.3
Page484CHAPTER 78
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 78 Lead andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Decisions asspecified forheadings orsubheadings
78.01 Unwrought lead. Proposals asindicated forsubheadings
andsplitsubheadings.Decisions asspecified forsubheadings andsplitsubheadings
7801.10 -Refined lead (a)Change tothissubheading from any
other
subheading (EC)(MEX)(KOR)Basket 2
Themanufacture ofunwrought refined leadofthissubheading
from unrefined leadofthisheading canbeconsidered asa
substantial transformation (EC)
(b)CTH (CAN) (CH) (US) (JPN)
-Other :
7801.91 --Containing byweight antimony as
theprincipal other elementChange tothissubheading from any
other heading.Basket 1
7801.99 --Other (a)CTH (CAN) (CH) (US) (JPN)
(MEX)Basket 2
(b)CTH withexceptions (EC)
ex7801.99 --Alloys (EC) Change tothissplitsubheading from any
other subheading (EC)Basket 2
Themanufacture ofunwrought leadalloys ofthissplit
subheading from unrefined leadofthisheading canbe
considered asasubstantial transformation (EC)
78.02 Lead waste andscrap Change tothisheading from anyother
heading/wholly obtained goods.Basket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page485A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
78.03 Lead bars, rods, profiles andwire. Change tothisheading from anyother
heading,
[change toleadwire ofthisheading
from leadbars, rodsorprofiles ofthe
same heading (CAN) (JPN)]Basket 1
Basket 2forbracketed text
78.04 Lead plates, sheets, strip andfoil;lead
powders andflakes.Proposals asindicated forsplitheading,
subheadings andsplitsubheading.Decisions asspecified inthesplitheading, subheading and
splitsubheading
ex78.04 Lead foil(EC) (a)Change tothissplitheading from
anyother splitheading ofthis
heading (EC)Basket 2
Themanufacture offoilsofthissplitheading from leadplates,
sheets orstripofthisheading canbeconsidered asa
substantial transformation (EC)
(b)Achange tofoilofsubheading
7804.11 from subheading 7804.19 is
deemed toconfer origin, ifthere has
been areduction inthethickness of
thesource product byatleast 50
percent (US)
-Plates, sheets, strip andfoil:
7804.11 --Sheets, stripandfoilofathickness
(excluding anybacking) not
exceeding 0.2mm(a)Change tothissubheading from any
other subheading except 7804.19; or
Achange tofoilofthissubheading
from anyother good ofheading
78.04 (CAN)Basket 2
(b)CTH (EC) (CH) (US)
(c)CTSH (JPN)G/RO/W/13/Rev.3
Page486A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothissubheading from any
other subheading;
Change tothefollowing goods of
thissubheading from anyother good
ofthissubheading, whether ornot
there isalsoachange from another
subheading :plates, except from
sheets orstrips; sheets, except from
plates orstrips; strips, except from
plates orsheets; foil(MEX)
7804.19 --Other (a)Change tothissubheading from any
other subheading except 7804.11
(CAN)Basket 2
(b)CTH (EC) (CH) (US)
(c)CTSH (JPN) (MEX)
(d)Change tothissubheading from any
other subheading;
Change tothefollowing goods of
thissubheading from anyother good
ofthissubheading, whether ornot
there isalsoachange from another
subheading :plates, except from
sheets orstrips; sheets, except from
plates orstrips; strips, except from
plates orsheets; foil(MEX)
7804.20 -Powders andflakes (a)Supplementary criteria arenecessary
(EC)Basket 2
(b)Change tosubheading 7804.20 from
anyother subheading (CAN) (JPN)
(c)CTH (CH) (US)G/RO/W/13/Rev.3
Page487A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothissubheading from any
other subheading; orchange tothe
following goods ofthissubheading
from anyother good ofthis
subheading, whether ornotthere is
alsoachange from another
subheading :powder, except from
flakes; flakes, except from powder
(MEX)
78.05 Lead tubes, pipes andtube orpipe
fittings (forexample, couplings,
elbows, sleeves).Change tothisheading from anyother
heading; or
[Changes within thisheading from tubes
andpipes tofittings andfrom fittings to
tubes andpipes (CAN)(US)(JPN)]Basket 1
Basket 2forbracketed text
Change within thisheading canbedeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
78.06 Other articles oflead. Change tothisheading from anyother
headingBasket 1G/RO/W/13/Rev.3
Page488CHAPTER 79
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 79 Zinc andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1
79.01 Unwrought zinc. Achange tothisheading from anyother
heading
[Change tosubheading 7901.20 from any
other subheading (EC)(MEX)]Basket 1
Basket 2forbracketed text
Themanufacture ofunwrought zincalloys ofthissubheading
from unalloyed zincofthisheading canbeconsidered asa
substantial transformation (EC)
79.02 Zinc waste andscrap. Change tothisheading from anyother
heading/wholly obtained goodsBasket 1*
79.03 Zinc dust, powders andflakes. Proposals asindicated forsubheadings Decisions asspecified forsubheadings
7903.10 -Zinc dust (a)CTH (CAN)(CH)(US)(JPN)(MEX) Basket 2
(b)Supplementary criteria arenecessary
(EC)
7903.90 -Other (a)Supplementary criteria arenecessary
(CH) (EC)Basket 2
Themanufacture ofpowder from flakes constitutes substantial
transformation withfoundry andatomizing operations (CH)
(b)CTH (CAN) (US) (JPN) (MEX)
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.3
Page489A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
79.04 Zinc bars, rods, profiles andwire Change tothisheading from anyother
heading;
[except from castorsintered materials of
heading 79.01 (EC)]; or
[Changes within thisheading from bars,
rods, profiles towire. (CAN)(EC)(JPN)]Basket 1
Basket 2forbracketed text
Change within thisheading isdeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
Themanufacture ofbarsandprofiles ofthisheading, from
castmaterials ofheading 79.01 cannot beconsidered asa
substantial transformation. (EC)
Themanufacture ofzincwire ofthisheading from barsor
profiles ofthesame heading canbeconsidered asasubstantial
transformation (EC)
79.05 Zinc plates, sheets, strip andfoil. Change tothisheading from anyother
heading ;
[Change within thisheading from plates,
sheets, strip tofoil.(CAN)(JPN)(MEX)]Basket 1
Basket 2forbracketed text
Change within thisheading isdeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
79.06 Zinc tubes, pipes andtube orpipe
fittings (forexample, couplings,
elbows, sleeves).Change tothisheading from anyother
heading;
[Change within thisheading tofittings
from tubes andpipes andtotubes and
pipes from fittings.(CAN)(JPN)(MEX)]Basket 1
Basket 2forbracketed text
Change within thisheading isdeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
79.07 Other articles ofzinc. Achange tothisheading from anyother
heading;
[except changes from anodes ofheading
79.01 (EC)]Basket 1
Basket 2forbracketed text
Themanufacture ofanodes forgalvanization ofthissplit
heading from anodes classified inheading 79.01 cannot be
considered asasubstantial transformation (EC)G/RO/W/13/Rev.3
Page490SECTION XVOFTHE HARMONIZED SYSTEM (Part)
(Chapter 80)
Tinandarticles thereof
Section Notes :G/RO/W/13/Rev.3
Page491CHAPTER 80
Chapter Notes:
A B C D
HSCode number Description ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 80 Tinandarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1.
80.01 Unwrought tin Proposals asspecified forthe
subheadingsDecisions asspecified forthesubheadings.
8001.10 -Tin,notalloyed Change tothissubheading from any
other heading,
(ormanufacture ofrefined tinofthis
subheading from unrefined tinofthe
same subheading. (EC) (MEX) (NOR)
(EGY)Basket 1
Basket 2forthebracketed text.
Themanufacture ofrefined tinofthissubheading from
unrefined tinofthesame subheading canbeconsidered asa
substantial transformation. (EC)
8001.20 -Tinalloys Change tothissubheading from any
other heading.
(orCTSH (EC) (MEX) (NOR) (EGY)(Basket 1
Basket 2forthebracketed text.
Themanufacture oftinalloys ofthissubheading from
unalloyed tinofsubheading 8001.10 canbeconsidered asa
substantial transformation. (EC)
80.02 Tinwaste andscrap Theorigin ofthegoods shall bethe
country inwhich waste andscrap ofthis
heading arederived from manufacturing
orprocessing operations orfrom
consumption.Basket 1.
80.03 Tinbars, rods, profiles andwire Proposals asspecified forthesplit
headings.Decision asspecified forthesplitheadings .
Change between splitheadings ofheading 80.03 isdeemed to
beasubstantial transformation from atechnical point ofview.
(JPN)G/RO/W/13/Rev.3
Page492A B C D
HSCode number Description ofgoods Origin Criteria Remarks orjustification oftheprevious columns
ex80.03 Tinbars, rods, profiles (JPN) (a)CTH (CH) (US) (CAN) (MEX) Basket 2.
(b)CTH, except from castmaterials of
heading 80.01 (EC) (EGY)Themanufacture ofbars, rodsandprofiles ofthissplitheading
from castmaterials ofheading 80.01 cannot beconsidered asa
substantial transformation .(EC)
(c)CTHS (JPN)
ex80.03 Tinwire(JPN, CAN) (a)CTHS (EC) (JPN) (EGY) (CH) Basket 2.
Themanufacture oftinwireofthissplitheading from tinbars,
rodsandprofiles ofthesame heading canbeconsidered asa
substantial transformation .(EC)
(b)CTHS, provided thatthe
cross-sectional areaoftherodofthe
same heading isreduced byatleast
50%. (CAN), (MEX) (US)
80.04 Tinplates, sheets andstrip, ofa
thickness exceeding 0.2mmChange tothisheading from anyother
heading.Basket 1.
80.05 Tinfoil(whether ornotprinted or
backed with paper, paperboard,
plastics orsimilar backing materials),
ofathickness (excluding anybacking)
notexceeding 0.2mm; tinpowders
andflakes.Proposals asspecified forthesplit
headings.Decision asspecified forthesplitheadings .
ex80.05 Tinfoil(JPN) (a)CTHS (JPN) Basket 2.
Change between splitheadings ofheading 80.05 isdeemed to
beasubstantial transformation from atechnical point ofview.
(JPN)
(b)CTH (CH) (US) (CAN) (EC) (MEX)
(EGY)
ex80.05 Tinpowders andflakes (EC), (JPN) (a)CTHS (JPN) Basket 2.
Change between splitheadings ofheading 80.05 isdeemed to
beasubstantial transformation from atechnical point ofview.
(JPN)
(b)Supplementary criteria (EC) (EGY)G/RO/W/13/Rev.3
Page493A B C D
HSCode number Description ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(c)CTH (US) (CH) (CAN) (MEX)
80.06 Tintubes, pipes andtube orpipe
fittings (forexample, couplings,
elbows, sleeves)Change tothisheading from anyother
heading
(orchange within thisheading from tube
andpipefittings totubes andpipes (JPN)
(CAN) (MEX) [andviceversa (JPN)(Basket 1
Basket 2forthebracketed text.
Change between splitheadings ofthisheading isdeemed tobe
asubstantial transformation from atechnical point ofview.
(JPN)
80.07 Other articles oftin Change tothisheading from anyother
heading, [except anodes forgalvanization
manufactured from anodes ofheading
80.01 (EGY) (EC))
[ormanufacture ofcables ofthisheading
from other articles ofthisheading.
(CAN) (MEX))Basket 1.
Basket 2forthebracketed text.G/RO/W/13/Rev.3
Page494Chapter 81
HSCode :
Chapter 81Description ofgoods Decisions
ex8101.91
ex8102.91
ex8103.10
8104.20
ex8105.10
ex81.06
ex8107.10
ex8108.10
ex8109.10
ex81.10
ex81.11
ex81.12
ex81.13Waste andscrap of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 1
Theorigin ofthegoods shall bethecountry inwhich thewaste
andscrap ofthesplitheading, subheading orsplitsubheading
arederived from manufacturing orprocessing operations or
from consumption*
*Terminology tobeapplied isforfurther consideration of
theTechnical Committee
ex8104.30Rasping, turnings andgranules, graded according tosize, of
-MagnesiumBasket 2
(a)Theorigin ofthegoods shall bethecountry inwhich the
rasping, turnings andgranules ofthissplitsubheading are
derived from manufacturing orprocessing operations orfrom
consumption*
(b)CTSH
*Terminology tobeapplied isforfurther consideration of
theTechnical CommitteeG/RO/W/13/Rev.3
Page495HSCode :
Chapter 81Description ofgoods Decisions
ex8101.91
ex8102.91
ex8103.10
8104.11, 8104.19
ex8105.10
ex81.06
ex8107.10
ex8108.10
ex8109.10
ex81.10
ex81.11
ex81.12
ex81.13Unwrought metals
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 2
Manufacture from anyproduct [(Supplementary criteria :or
manufacture ofalloys from unwrought metals ofthesame
heading orsubheading; orrefining ofcertain metals ofthesame
heading orsubheading)]
8101.10
8102.10
ex8103.10
ex8104.30
ex8105.10
ex81.06
ex8107.10
ex8108.10
ex8109.10
ex81.10
ex81.11
ex81.12
ex81.13Powders of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 2
Manufacture from anyproduct [except from flakes topowders
orfrom powders toflakes]G/RO/W/13/Rev.3
Page496HSCode :
Chapter 81Description ofgoods Decisions
ex8101.99
ex8102.99
ex8103.90
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13Flakes of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-Cermets
ex8101.92*
ex8102.92*
ex8103.90*
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13Bars, rodsandprofiles of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 2
Manufacture from anyproduct [(except sintered andcast
materials)]*
*Inthecaseofcertain splitheadings orsplitsubheadings
referred toalongside, barsandrodsobtained bysintering are
already excludedG/RO/W/13/Rev.3
Page497HSCode :
Chapter 81Description ofgoods Decisions
8101.93
8102.93
ex8103.90
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13Wire of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 2
Manufacture from anyproduct [(Supplementary criterion :
manufacture from barsorrods, provided thattheir cross-section
isreduced byatleast 50%)]
ex8101.92
ex8102.92
ex8103.90
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13Plates, sheets andstripof
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 2
Manufacture from anyproduct [Supplementary criterion :
cold-rolling ofplates, sheets, strip andfoil]or[manufacture
from plates, sheets, strip andfoil,provided thattheir thickness
isreduced byatleast 50%]G/RO/W/13/Rev.3
Page498HSCode :
Chapter 81Description ofgoods Decisions
Foilof
ex8101.92
ex8102.92
ex8103.90
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-Cermets
ex8101.99
ex8102.99
ex8103.90
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13Tubes andpipes of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 2
Manufacture from anyproduct [Supplementary criterion :or
manufacture bycold-rolling oftubes andpipes]G/RO/W/13/Rev.3
Page499HSCode :
Chapter 81Description ofgoods Decisions
ex8101.99
ex8102.99
ex8103.90
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13Tube orpipefittings of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 2
Manufacture from anyproduct [Supplementary criterion :or
manufacture bycold-rolling oftubeorpipefittings]G/RO/W/13/Rev.3
Page500HSCode :
Chapter 81Description ofgoods Decisions
ex8101.99
ex8102.99
ex8103.90
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13Cables of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-CermetsBasket 2
Manufacture from anyproduct [ormanufacture from other
articles ofthesame heading orsubheading]G/RO/W/13/Rev.3
Page501HSCode :
Chapter 81Description ofgoods Decisions
ex8101.99
ex8102.99
ex8103.90
ex8104.90
ex8105.90
ex81.06
ex8107.90
ex8108.90
ex8109.90
ex81.10
ex81.11
ex81.12
ex81.13Other articles* of
-Tungsten
-Molybdenum
-Tantalum
-Magnesium
-Cobalt
-Bismuth
-Cadmium
-Titanium
-Zirconium
-Antimony
-Manganese
-Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium,
rhenium, thallium
-Cermets
*Articles other thanthose specifically mentioned intheprevious parts and
classifiable inthesame headings orsubheadings.Basket 2
Manufacture from anyproductG/RO/W/13/Rev.3
Page502Chapter 82:Tools, Implements, Cutlery, Spoons andForks, ofBase Metal; Parts Thereof ofBase Metal
Chapter 83:Miscellaneous Articles ofBase MetalG/RO/W/13/Rev.3
Page503SECTION XVIOFTHE HARMONIZED SYSTEM
(Chapters 84-85)
MACHINERY AND MECHANICAL APPLIANCES: ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS
AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OFSUCH
ARTICLES
Section Notes:
Chapter 84:Nuclear Reactors, Boilers, Machinery andMechanical Appliances; Parts Thereof
Chapter 85:Electrical Machinery andEquipment andParts Thereof; Sound Recorders andReproducers, Television image andSound Recorders
andReproducers andParts andAccessories ofSuch ArticlesG/RO/W/13/Rev.3
Page504SECTION XVII OFTHE HARMONIZED SYSTEM
(Chapters 86-89)
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Section Notes:
Chapter 86:Railway orTramway Locomotives, Rolling-Stock andParts Thereof; Railway orTramway Track Fixtures andFittings andParts
Thereof; Mechanical (including electro-mechanical) Traffic Signalling Equipment ofAllKinds
Chapter 87:Vehicles Other Than Railway orTramway Rolling-Stock, andParts andAccessories Thereof
Chapter 88:Aircraft, Spacecraft andParts Thereof
Chapter 89:Ships, Boats andFloating StructuresG/RO/W/13/Rev.3
Page505SECTION XVIII OFTHE HARMONIZED SYSTEM
(Chapters 90-92)
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION MEDICAL ORSURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
Section Notes:
Chapter 90:Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical orSurgical Instruments andApparatus; Parts and
Accessories ThereofG/RO/W/13/Rev.3
Page506CHAPTER 91
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
Chapter 91 Clocks andwatches andparts thereof Change totheheadings ofthisChapter from
anyother heading, except thefollowing :Basket 12
91.01 Wrist-watches, pocket-watches and
other watches, including stop-watches,
with caseofprecious metal orofmetal
cladwith precious metal.(a)CTH (JPN) Basket 2
(b)CTH, except from headings 91.02
through 91.07 (CAN)
(c)CTH, except from headings 91.02
through 91.09, orfrom subheading 9110.12
(EGY)From ourpoint ofview, Origin canberegarded asa
sufficient criterion when itcomes tomarking thegoods with
thename ofthecountry ofproduction (EGY)
(d)CTH, except from headings 91.02
through 91.09, orfrom subheadings ex
9110.11 (a)or9110.12 (US)Assembling ofwatches from finished orpartly finished
movements orfrom finished orunfinished watches (such as
byreassembly ofwatch cases ortheaddition ofawatch
strap) isnotconsidered tobeasubstantial transformation.
(US)
(e)CTH, except from headings 91.02
through 91.10 (MEX)
(f)CTH, except from heading 91.08 or
91.09 (HK)Theessential character oftime-telling ofawatch issolely
imparted bythemovement. Therefore, awatch isdeemed
tooriginate inthecountry where itsmovement isproduced.
(HK)
2ECreserved itsposition onalltheheadings ofthisChapter.
HKreserved itsposition concerning theuseofchange intariff classification toexpress itsproposed rules.G/RO/W/13/Rev.3
Page507A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
g)CTH, withspecial marking rule(CH) Forthistariff heading, Customs origin isnotnecessarily to
beregarded asasufficient criterion when itcomes to
marking thegoods withthename ofthecountry of
production, forwhich purpose each Contracting Party may
require criteria additional tothose ofcasing upandtesting.
(CH)
91.02 Wrist-watches, pocket-watches and
other watches, including stop-watches,
other than those ofheading No.91.01.(a)CTH (JPN) Basket 2
(b)CTH, except from headings 91.01 or
91.03 through 91.07 (CAN)
(c)CTH, except from headings 91.01 or
91.03 through 91.09, orfrom subheading
9110.12 (EGY)From ourpoint ofview, Origin canberegarded asa
sufficient criterion when itcomes tomarking thegoods with
thename ofthecountry ofproduction (EGY)
(d)CTH, except from headings 91.01 or
91.03 through 91.09, orfrom subheadings
ex9110.11(a) or9110.12 (US)Assembling ofwatches from finished orpartly finished
movements orfrom finished orunfinished watches (such as
byreassembly ofwatch cases ortheaddition ofawatch
strap) isnotconsidered tobeasubstantial transformation
(US)
(e)CTH, except from headings 91.01 or
91.03 through 91.10 (MEX)
(f)CTH, except from heading 91.08 or
91.09 (HK)Theessential character oftime-telling ofawatch issolely
imparted bythemovement. Therefore, awatch isdeemed
tooriginate inthecountry where itsmovement isproduced.
(HK)
(g)CTH, withspecial marking rule(CH) Forthistariff heading, Customs origin isnotnecessarily to
beregarded asasufficient criterion when itcomes to
marking thegoods withthename ofthecountry of
production, forwhich purpose each Contracting Party may
require criteria additional tothose ofcasing upandtesting.
(CH)
91.03 Clocks with watch movements,
excluding clocks ofheading No.91.04.(a)CTH (JPN) Basket 2G/RO/W/13/Rev.3
Page508A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)CTH, except from headings 91.01, 91.02
or91.04 through 91.07 (CAN)
(c)CTH, except from heading 91.01, 91.02
or91.04 through 91.09, orfrom subheading
9110.12 (EGY)From ourpoint ofview, Origin canberegarded asa
sufficient criterion when itcomes tomarking thegoods with
thename ofthecountry ofproduction (EGY)
(d)CTH, except from headings 91.01, 91.02
or91.04 through 91.09, orfrom ubheadings
ex9110.11(a) or9110.12 (US)Assembling ofclocks from finished orpartly finished
movements orfrom finished orunfinished watches or
clocks (such asbyreassembly ofclock cases ortransfer of
watch movements from watch cases toclock cases) isnot
considered tobeasubstantial transformation (US)
(e)CTH, except from headings 91.01,91.02
or91.04 through 91.10 (MEX)
(f)CTH, except from heading 91.08 or
91.09 (HK)Theessential character oftime-telling ofaclock issolely
imparted bythemovement. Therefore, aclock isdeemed
tooriginate inthecountry where itsmovement isproduced.
(HK)
(g)CTH, withspecial marking rule(CH) Forthistariff heading, Customs origin isnotnecessarily to
beregarded asasufficient criterion when itcomes to
marking thegoods withthename ofthecountry of
production, forwhich purpose each Contracting Party may
require criteria additional tothose ofcasing upandtesting.
(CH)
91.04 Instrument panel clocks andclocks ofa
similar type forvehicles aircraft,
spacecraft orvessels.(a)CTH (JPN)(CH) Basket 2
(b)CTH, except from headings 91.01
through 91.03 or91.05 through 91.07
(CAN)
(c)CTH, except from headings 91.01
through 91.03 or91.05 through 91.09, or
from subheading 9110.12 (EGY)From ourpoint ofview, Origin canberegarded asa
sufficient criterion when itcomes tomarking thegoods with
thename ofthecountry ofproduction (EGY)G/RO/W/13/Rev.3
Page509A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(d)CTH, except from headings 91.01
through 91.03 or91.05 through 91.09, or
from subheadings ex9110.11(a) or9110.12,
orfrom subheadings ex9110.90 (a)or
ex9110.90 (c)(US)Assembling ofclocks from finished orpartly finished
movements orfrom finished orunfinished watches or
clocks (such asbyreassembly ofclock cases ortransfer of
watch movements from watch cases toclock cases) isnot
considered tobeasubstantial transformation (US)
(e)CTH, except from headings 91.01
through 91.03 or91.05 through 91.10
(MEX)
(f)CTH, except from heading 91.08 or
91.09 (HK)Theessential character oftime-telling ofaclock issolely
imparted bythemovement. Therefore, aclock isdeemed
tooriginate inthecountry where itsmovement isproduced.
(HK)
91.05 Other clocks. (a)CTH (JPN) Basket 2
(b)CTH, except from headings 91.01
through 91.04 or91.06 or91.07 (CAN)
(c)CTH, except from headings 91.01
through 91.04 or91.06 through 91.09, or
from subheading 9110.12 (EGY)From ourpoint ofview, Origin canberegarded asa
sufficient criterion when itcomes tomarking thegoods with
thename ofthecountry ofproduction (EGY)
(d)CTH, except from headings 91.01
through 91.04 or91.06 through 91.09, or
from subheadings ex9110.90(a) or
ex9110.90(c) (US)Assembling ofclocks from finished orpartly finished
movements orfrom finished orunfinished clocks (such as
byreassembly ofclock cases) isnotconsidered tobea
substantial transformation (US)
(e)CTH, except from headings 91.01
through 91.04 or91.06 through 91.10
(MEX)
(f)CTH, except from heading 91.08 or
91.09 (HK)Theessential character oftime-telling ofaclock issolely
imparted bythemovement. Therefore, aclock isdeemed
tooriginate inthecountry where itsmovement isproduced.
(HK)G/RO/W/13/Rev.3
Page510A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(g)CTH, withspecial marking rule(CH) Forthistariff heading, Customs origin isnotnecessarily to
beregarded asasufficient criterion when itcomes to
marking thegoods withthename ofthecountry of
production, forwhich purpose each Contracting Party may
require criteria additional tothose ofcasing upandtesting.
(CH)
91.06 Time ofdayrecording apparatus and
apparatus formeasuring, recording or
otherwise indicating intervals oftime,
with clock orwatch movement orwith
synchronous motor (forexample,
time-registers, time-recorders).(a)CTH (JPN)(CH) Basket 2
(b)CTH, except from headings 91.01
through 91.05 or91.07 (CAN)From ourpoint ofview, Origin canberegarded asa
sufficient criterion when itcomes tomarking thegoods with
thename ofthecountry ofproduction (EGY)
(c)CTH, except from headings 91.01
through 91.05 or91.07 through 91.09, or
from subheading 9110.12 (EGY)
(d)CTH, except from headings 91.01
through 91.05 or91.07 through 91.09, or
from subheadings ex9110.11(a) or
ex9110.12, orfrom subheadings
ex9110.90(a) orex9110.90(c) (US)Assembling such apparatus from finished orpartly finished
movements orfrom finished orunfinished watches or
clocks (such asbyremoval ofmovements from clocks or
watches) isnotconsidered tobeasubstantial transformation
(US)
(e)CTH, except from headings 91.01
through 91.05 or91.07 through 91.10
(MEX)
(f)CTH, except from heading 91.08 or
91.09 (HK)Theessential character ofmeasurement ofanapparatus in
thisheading issolely imparted bythe
movement/synchronous motor. Therefore, anapparatus in
thisheading isdeemed tooriginate inthecountry where its
movement/synchronous motor isproduced. (HK)G/RO/W/13/Rev.3
Page511A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
91.07 Time switches with clock orwatch
movement orwith synchronous motor.(a)CTH (JPN) (CH) Basket 2
(b)CTH, except from headings 91.01
through 91.06 (CAN)
(c)CTH, except from headings 91.01
through 91.06, 91.08 or91.09, orfrom
subheading 9110.12,(EGY)From ourpoint ofview, Origin canberegarded asa
sufficient criterion when itcomes tomarking thegoods with
thename ofthecountry ofproduction (EGY)
(d)CTH, except from headings 91.01
through 91.06, 91.08 or91.09, orfrom
subheadings ex9110.11(a) or9110.12, or
from subheadings ex9110.90(a) or
ex9110.90(c) (US)Assembling such time switches from finished orpartly
finished movements orfrom finished orunfinished watches
orclocks (such asbyremoval ofmovements from clocks or
watches) isnotconsidered tobeasubstantial transformation
(US)
(e)CTH, except from headings 91.01
through 91.06 or91.08 through 91.10
(MEX)
(f)CTH, except from heading 91.08 or
91.09 (HK)Theessential character ofmeasurement ofanapparatus in
thisheading issolely imparted bythe
movement/synchronous motor. Therefore, anapparatus in
thisheading isdeemed tooriginate inthecountry where its
movement/synchronous motor isproduced. (HK)
91.08 Watch movements, complete and
assembled.(a)CTH (JPN) (EGY) Basket 2
(b)CTH, except from heading 91.09 (CAN)
(c)CTH, except from heading 91.09 ,or
from subheadings ex9110.11(a) or9110.12,
orfrom subheadings ex9110.90(a) or
ex9110.90(c) (US)Modifying afinished clock movement toproduce awatch
movement isnotconsidered asubstantial transformation.
Neither isfinishing anincomplete assembled movement to
produce acomplete movement considered tobeasubstantial
transformation. (US)
(d)CTH, except from headings 91.01
through 91.07, 91.09 or91.10 (MEX)G/RO/W/13/Rev.3
Page512A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(e)CTH, except from heading 91.09 or
91.10 (HK)Simple assembling ofunassembled orpartly assembled
movement (91.10) cannot beregarded assubstantial
transformation. (HK)
(f)CTH, withspecial marking rule(CH) Forthistariff heading, Customs origin isnotnecessarily to
beregarded asasufficient criterion when itcomes to
marking thegoods withthename ofthecountry of
production, forwhich purpose each Contracting Party may
require additional criteria. (CH)
91.09 Clock movements, complete and
assembled.(a)CTH (JPN) (EGY) Basket 2
(b)CTH, except from heading 91.08 (CAN)
(c)CTH, except from heading 91.08 ,or
from subheadings ex9110.11(a) or9110.12,
orfrom subheadings ex9110.90(a) or
ex9110.90(c) (US)Modifying afinished watch movement toproduce aclock
movement isnotconsidered asubstantial transformation.
Neither isfinishing anincomplete assembled movement to
produce acomplete movement considered tobeasubstantial
transformation. (US)
(d)CTH, except from headings 91.01
through 91.08 or91.10 (MEX)
(e)CTH, except from heading 91.08 or
91.10 (HK)Simple assembling ofunassembled orpartly assembled
movement (91.10) cannot beregarded assubstantial
transformation. (HK)
(f)CTH, withspecial marking rule(CH) Forthistariff heading, Customs origin isnotnecessarily to
beregarded asasufficient criterion when itcomes to
marking thegoods withthename ofthecountry of
production, forwhich purpose each Contracting Party may
require criteria additional tothose ofcasing upandtesting.
(CH)
91.10 Complete watch orclock movements,
unassembled orpartly assembled
(movement sets); incomplete watch or
clock movements, assembled; rough
watch orclock movements.(a)CTH (CAN) (JPN) (EGY) Basket 2.
JPNreserved itsposition onthisheading regarding
packaging ofparts intokits.G/RO/W/13/Rev.3
Page513A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(b)CTH, except thefollowing (HK)
(c)CTH, except from heading 91.14 (CH) Procuring setsofclock orwatch parts ofheading 91.14
does notconfer origin because itinvolves onlythegrouping
ofdiverse pars(CH)
(d)CTH, except from subheading 9114.90
(MEX)
(e)Proposals asspecified forsubheadings
(US)
-Ofwatches :
9110.11 --Complete movements, unassembled or
partly assembled (movement sets)Proposals asspecified forheading andsplit
subheadingsDecisions asspecified forheading andsplitsubheadings
ex9110.11 (a) Ofwatches :complete movements,
unassembled orpartly assembled
(movement sets) incorporating fully
assembled incomplete movements (US)CTH orfrom subheading 9110.19 (US) Basket 2
Assembly offully assembled, incomplete movements is
considered tobesubstantial transformation. Packaging of
thatincomplete movement withtheother parts necessary to
make upawatch assembly kit(e.g., bagging) isnota
substantial transformation. (US)
ex9110.11 (b) Ofwatches: complete movements;
unassembled orpartly assembled
(movement sets), notincorporating fully
assembled incomplete movements (US)CTH, except from chapter 85orfrom
heading 91.14 (US)Basket 2
Packaging ofwatch parts intokits(e.g., bagging) isnot
considered tobesubstantial transformation. (US)
9110.12 Incomplete movements, assembled CTH, asfrom subheading 9110.19 (US) Basket 2
Assembly offully assembled, incomplete movements is
considered tobesubstantial transformation (US)
9110.19 --Rough Movements CTH, except from subheading 9114.90 (US) Basket 2
Packaging ofwatch parts intokits(e.g., bagging) isnot
considered tobesubstantial transformation. (US)
9110.90 -Other Proposal asspecified forheading andsplit
subheadingsDecisions forheading andsplitsubheadingsG/RO/W/13/Rev.3
Page514A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
ex9110.90(a) Other :complete movements,
unassembled orpartly assembled
(movement sets), incorporating fully
assembled incomplete movements. (US)CTH, orfrom subheading ex9110.90 (d),
except from synchronous motors ofheading
85.01 (US)Basket 2
Assembly offully assembled, incomplete movements is
considered tobesubstantial transformation. Packaging of
thatincomplete movement orsynchronous motors withthe
other parts necessary tomake aclock assembly kit(e.g.,
bagging) isnotconsidered tobesubstantial transformation.
(US)
ex9110.90 b) Other :complete movements,
unassembled orpartly assembled
(movement sets), notincorporating fully
assembled incomplete movements. (US)CTH, except from Chapter 85orfrom
heading 91.14. (US)Basket 2
Packaging ofclock parts intokits(e.g., bagging) isnot
considered tobesubstantial transformation .(US)
ex9110.90 (c) Other :incomplete movements,
assembled (US)CTH orfrom subheading ex9110.90 (d),
except from synchronous motors ofheading
85.01. (US)Basket 2
Assembly offully assembled, incomplete movements is
generally considered tobesubstantial transformation.
However, assembly ofmovements forsynchronous motor
clocks from non-originating synchronous motors isnot
considered tobesubstantial transformation. (US)
ex9110.90 (d) Other :rough movements (US) CTH, except from subheading 9114.90. (US) Basket 2
Packaging ofclock parts intokits(e.g., bagging) isnot
considered tobesubstantial transformation. (US)
ex91.10 Complete watch orclock movements,
unassembled orpartly assembled
(movements sets.) (HK)Change tothissplitheading from anyother
heading except from 9114.90 unless there
hadbeen asubstantial transformationBasket 2
Simple packaging ofacollection ofmovement set,
incomplete watch orclock movements andrough watch or
clock movements without certain essential components
(9114.90) cannot beregarded tohave effected substantial
transformation (HK)
91.11 Watch cases andparts thereof. Proposals asspecified forsubheadings Decisions asspecified forsubheadingsG/RO/W/13/Rev.3
Page515A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
9111.10 -Cases ofprecious metal orofmetal clad
withprecious metal(a)CTSH (CAN) (CH) (JPN) Basket 2
Assembly ofparts ofsubheading 9111.10 tofinished cases
ofthese subheadings isdeemed tobeasubstantial
transformation. (JPN)
Thepolishing andassembly ofparts ofcases ofsubheading
9111.90 should beconsidered asasubstantial
transformation. (CH)
(b)CTH (US) (EGY) Assembly ofwatch cases from parts isnotconsidered tobe
substantial transformation. (US)
9111.20 -Cases ofbasemetal, whether ornot
gold- orsilver-plated(c)Change tosubheadings 9111.10-9111.80
from anyother subheading outside thatgroup
except from 9111.90 ifonlysimple assembly
hasoccurred (HK)Simple assembly ofparts, incomplete orunfinished
(9111.90) cannot beregarded tohave effected substantial
transformation (HK)
9111.80 -Other cases (d)CTH, except from subheading 9114.90
(MEX)
9111.90 -Parts (a)CTSH. (CAN) Basket 2.
(b)CTH (HK) (JPN) (CH) (US) (EGY)
(MEX)
91.12 Clock cases andcases ofasimilar type
forother goods ofthisChapter, and
parts thereof.Proposals asspecified forsubheadings. Decisions asspecified forsubheadings.
9112.10 -Cases ofmetal (a)CTH (EGY) Basket 2.
(b)CTSH (JPN) (CH) (CAN) Thepolishing andassembly ofparts ofclock cases and
cases ofasimilar typeofsubheading 9112.90 should be
considered asasubstantial transformation. (CH)
Assembly ofparts ofsubheading 9112.90 tofinished cases
ofthese subheadings isdeemed tobeasubstantial
transformation. (JPN)
(c)CTSH, except from subheading 9112.80,
orfrom 9112.90 ifonlysimple assembly has
occurred (HK)Simple assembly ofparts, incomplete orunfinished
(9111.90) cannot beregarded tohave effected substantial
transformation (HK)G/RO/W/13/Rev.3
Page516A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
(d)CTSH, except from subheading 9112.80
(MEX)
(e)CTH or
Achange tothissubheading from
subheading 9112.90, provided supplemental
criteria aresatisfied (US)Simple assembly ofclock andsimilar cases from parts may
notconstitute asubstantial transformation; supplemental
criteria arenecessary tolimit origin tothose assembly
processes which substantially transform theparts. (US)
9112.80 -Other cases (a)CTH (EGY) Basket 2.
(b)CTSH (JPN) (CH) (CAN) Thepolishing andassembly ofparts ofclock cases and
cases ofasimilar typeofsubheading 9112.90 should be
considered asasubstantial transformation. (CH)
Assembly ofparts ofsubheading 9112.90 tofinished cases
ofthese subheadings isdeemed tobeasubstantial
transformation. (JPN)
(c)CTSH, except from subheading 9112.10,
orfrom 9112.90 ifonlysimple assembly has
occurred (HK)Simple assembly ofparts, incomplete orunfinished
(9111.90) cannot beregarded tohave effected substantial
transformation (HK)
(d)CTSH, except from subheading 9112.10
(MEX)
(e)CTH or
Achange tothissubheading from
subheading 9112.90, provided supplemental
criteria aresatisfied. (US)Simple assembly ofclock andsimilar cases from parts may
notconstitute asubstantial transformation; supplemental
criteria arenecessary tolimit origin tothose assembly
processes which substantially transform theparts. (US)
9112.90 -Parts (a)CTSH. (CAN) Basket 2.
(b)CTH (JPN) (HK) (CH) (US) (MEX)
(EGY)G/RO/W/13/Rev.3
Page517A B C D
HSCode
numberDescription ofgoods Origin Criteria Remarks orjustification oftheprevious columns
91.13 Watch straps, watch bands andwatch
bracelets, andparts thereof.(a)CTH or
AChange tostraps, bands andbracelets of
thisheading from parts classified inthis
heading, provided supplemental criteria are
satisfied. (US)Basket 2.
Simple assembly ofwatch straps, bands orbracelets from
parts maynotconstitute asubstantial transformation;
supplemental criteria arenecessary tolimit origin tothose
assembly processes which substantially transform theparts.
(US)
(b)CTSH (CAN)
(c)CTH (JPN) (HK) (CH) (EGY) (MEX)
9113.10 -Ofprecious metal orofmetal cladwith
precious metalProposals asspecified forheading Decisions asspecified forheading
9113.20 -Ofbasemetal, whether ornotgold- or
silver-platedProposals asspecified forheading Decisions asspecified forheading
9113.90 -Other Proposals asspecified forheading Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthissub-heading inthe
context oftherules fortextile goods inSection XI.
91.14 Other clock orwatch parts. (a)CC(JPN) Basket 2.
(b)CTH (HK) (US) (EGY) (CH) (MEX) CHexpressed concern about disassembly.
Obtaining clock orwatch parts from constituent materials is
considered tobesufficient forsubstantial transformation
(HK)
(c)CTSH (CAN)
9114.10 -Springs, including hair-springs . Proposal asspecified forheading Decisions asspecified forheading
9114.20 -Jewels
9114.30 -Dials
9114.40 -Plates andbridges
9114.90 -Other .G/RO/W/13/Rev.3
Page518CHAPTER 92
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 92 Musical instruments; parts and
accessories ofsuch articles(a)Change totheheadings ofthisChapter
from anyother heading (CH) (JPN) (US)
(MEX)Basket 21
Assembly ofparts ofheading 92.09 tofinished products of
headings 92.01-92.08 isdeemed tobeasubstantial
transformation. (JPN)
(b)Achange toheadings 92.01 through
92.08 from anyother heading, including
another heading within thatgroup except
from heading 92.09; or
Analternative ruletopermit achange to
headings 92.01 through 92.08 from
heading 92.09, provided thatoneor
more supplementary requirement(s), as
thecasemaybe,aremet. (CAN)
92.01 Pianos, including automatic pianos;
harpsichords andother keyboard
stringed instruments.Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.02 Other string musical instruments (for
example, guitars, violins, harps).Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.03 Keyboard pipe organs; harmoniums
andsimilar keyboard instruments with
freemetal reeds.Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.04 Accordions andsimilar instruments;
mouth organs.Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
1(EC) reserved itsposition onallheadings ofthisChapter.G/RO/W/13/Rev.3
Page519A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
92.05 Other wind musical instruments (for
example, clarinets, trumpets,
bagpipes).Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.06 Percussion musical instruments (for
example, drums, xylophones, cymbals,
castanets, maracas).Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.07 Musical instruments, thesound of
which isproduced, ormust be
amplified, electrically (forexample,
organs, guitars, accordions).Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.08 Musical boxes, fairground organs,
mechanical street organs, mechanical
singing birds, musical saws andother
musical instruments notfalling within
anyother heading ofthisChapter;
decoy calls ofallkinds; whistles, call
horns andother mouth-blown sound
signalling instruments.Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.09 Parts (forexample, mechanisms for
musical boxes) andaccessories (for
example, cards, discs androlls for
mechanical instruments) ofmusical
instruments; metronomes, tuning forks
andpitch pipes ofallkinds.(a)Change tothisheading from anyother
heading (CAN) (CH) (US) (MEX)Basket 2
Rules forthisheading aretobefurther studied regarding
disassembly
(b)Change tothisheading from anyother
Chapter (JPN)
9209.10 -Metronomes, tuning forks andpitch
pipesProposals asspecified forheading. Decision asspecified forheading.
9209.20 -Mechanisms formusical boxesG/RO/W/13/Rev.3
Page520A B C D
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numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9209.30 -Musical instrument strings
-Other :
9209.91 --Parts andaccessories forpianos
9209.92 --Parts andaccessories forthemusical
instruments ofheading No.92.02
9209.93 --Parts andaccessories forthemusical
instruments ofheading No.92.03
9209.94 --Parts andaccessories forthemusical
instruments ofheading No.92.07
9209.99 --OtherG/RO/W/13/Rev.3
Page521SECTION XIXOFTHE HARMONIZED SYSTEM
(Chapter 93)
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Section Notes:G/RO/W/13/Rev.3
Page522CHAPTER 93
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation considered to
takeplace inacountry inwhichRemarks orjustification oftheprevious columns
Chapter 93 Arms andammunition; parts and
accessories thereofChange totheheadings ofthisChapter
from anyother heading except the
following :Basket 11
93.01 Military weapons, other than
revolvers, pistols andthearms of
heading No.93.07.Change tothisheading from anyother
heading [except from heading 93.05
(CAN)]Basket 1.
Basket 2forbracketed text.
93.02 Revolvers andpistols, other than those
ofheading No.93.03 or93.04.Change tothisheading from anyother
heading [except from heading 93.05
(CAN)]Basket 1.
Basket 2forbracketed text.
93.03 Other firearms andsimilar devices
which operate bythefiring ofan
explosive charge (forexample, sporting
shotguns andrifles, muzzle-loading
firearms, Very pistols andother
devices designed toproject only signal
flares, pistols andrevolvers forfiring
blank ammunition, captive-bolt
humane killers, line-throwing guns).Change tothisheading from anyother
heading [except from heading 93.05
(CAN)]Basket 1.
Basket 2forbracketed text.
93.04 Other arms (forexample, spring, air
orgasguns andpistols, truncheons),
excluding those ofheading No.93.07.Change tothisheading from anyother
heading [except from heading 93.05
(CAN)]Basket 1.
Basket 2forbracketed text.
1ECandCanada reserved their positions onallheadings ofthisChapter.G/RO/W/13/Rev.3
Page523A B C D
HSCode
numberDescription ofgoods Substantial transformation considered to
takeplace inacountry inwhichRemarks orjustification oftheprevious columns
93.05 Parts andaccessories ofarticles of
headings Nos. 93.01 to93.04.(a)Change tothisheading from any
other heading (CAN) (CH) (US)
(MEX)Basket 2.Rules forthisheading tobefurther studied
regarding disassembly.
(b)Change tothisheading from any
other Chapter (JPN)
93.06 Bombs, grenades, torpedoes, mines,
missiles andsimilar munitions ofwar
andparts thereof; cartridges andother
ammunition andprojectiles andparts
thereof, including shotandcartridge
wads.Change tothisheading from anyother
heading. [Change within thisheading
from parts toarticles. (KOR)]Basket 1.
Basket 2forbracketed text.
93.07 Swords, cutlasses, bayonets, lances
andsimilar arms andparts thereof
andscabbards andsheaths therefor.Change tothisheading from anyother
heading. [Change within thisheading
from parts toarticles. (KOR)]Basket 1.
Basket 2forbracketed textG/RO/W/13/Rev.3
Page524SECTION XXOFTHE HARMONIZED SYSTEM
(Chapters 94-96)
MISCELLANEOUS MANUFACTURED ARTICLES
Section Notes:G/RO/W/13/Rev.3
Page525CHAPTER 94
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 94 Furniture; bedding, mattresses,
mattress supports, cushions and
similar stuffed furnishings; lamps and
lighting fittings, notelsewhere
specified orincluded; illuminated
signs, illuminated name-plates andthe
like; prefabricated buildingsChange totheheadings ofthisChapter
from anyother heading, except the
following :Basket 11
94.01 Seats (other than those ofheading
No.94.02), whether ornotconvertible
intobeds, andparts thereof.Proposals asspecified forsubheadings Decisions asspecified forsubheadings.
9401.10
9401.20
9401.30
9401.40
9401.50-Seats ofakindused foraircraft
-Seats ofakindused formotor
vehicles
-Swivel seats withvariable height
adjustment
-Seats other thangarden seats or
camping equipment, convertible into
beds(a)Change tosubheadings 9401.10
through 9401.80 from anyother heading;
oranalternative ruletopermit achange
tosubheadings 9401.10 through 9401.80
from subheading 9401.90, provided that
oneormore supplementary
requirement(s), asthecasemaybe,
is/are met. (CAN)(US)Basket 2
1(EC) reserved itsposition onallheadings ofthisChapter.G/RO/W/13/Rev.3
Page526A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9401.61
9401.69
9401.71
9401.79
9401.80-Seats ofcane, osier, bamboo or
similar materials
-Other seats, withwooden frames :
--Upholstered
--Other
-Other seats, withmetal frames :
--Upholstered
--Other
-Other seats
(b)Change tosubheadings 9401.10
through 9401.80 from anysubheading
outside thatgroup.
(JPN)(HK)(MEX)(KEN)Change from other finished seats cannot beconsidered as
substantial transformation because itresults from asimple
process. (JPN)
(c)Change tosubheadings 9401.10
through 9401.80 from anyother heading
(CH) (COL)
(d)Change tosubheadings 9401.10
through 9401.80 from anyother
subheading, andassupplementary
criterion based onvalue added. (SG)
9401.90 -Parts (a)Change tothissubheading from any
other heading, except from subheading
9403.90. (JPN)Basket 2
Change from parts ofsubheading 9403.90 cannot be
considered assubstantial transformation because itresults
from asimple process. (JPN)
(b)Change tothissubheading from
anyother heading. (CAN) (CH)
(COL) (MEX) (US)Rules ofthisheading istobefurther studied regarding
disassembly.G/RO/W/13/Rev.3
Page527A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
94.02 Medical, surgical, dental orveterinary
furniture (forexample, operating
tables, examination tables, hospital
beds with mechanical fittings, dentists '
chairs); barbers 'chairs andsimilar
chairs, having rotating aswellasboth
reclining andelevating movements;
parts oftheforegoing articles.(a)Change tothisheading from any
other heading, except from heading
94.01 or94.03. (JPN)(EGY)Basket 2
Change tothisheading from finished seats of94.01 andother
finished furniture of94.03 cannot beconsidered assubstantial
transformation because itresults from asimple process. (JPN)
(b)Change toheading 94.02 from any
other heading; or
Where goods andtheir parts are
classified inthesame subheading orthe
same heading, where thatheading isnot
further subdivided intosubheadings, an
alternative ruletopermit achange tothe
goods from their parts, provided thatone
ormore supplementary requirement(s),
asthecasemaybe,is/are met. (CAN)
(US)Rules tobedeveloped forchanges from parts ofsubheadings
ofthisheading tothearticles ofthesubheadings ofthis
heading. (US)(CAN)
(c)Change tothisheading from any
other heading. (CH)(COL)(MEX)
9402.10 -Dentists ',barbers 'orsimilar chairs
andparts thereofProposals asspecified forheading Decision asspecified forheading.
ex9402.10 -Parts ofdentists ',barbers 'or
similar chairs (US)
9402.90 -Other
ex9402.90 -Parts ofother (US)
94.03 Other furniture andparts thereof. Proposals asspecified forsubheadings Basket 2
Decisions asspecified forsubheadings.G/RO/W/13/Rev.3
Page528A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9403.10
9403.20
9403.30-Metal furniture ofakindused in
offices
-Other metal furniture
-Wooden furniture ofakindused in
offices(a)Change tosubheadings 9403.10
through 9403.80 from anysubheading
outside thatgroup. (JPN)Basket 2
Change between different kinds offurniture cannot be
considered assubstantial transformation because itresults
from asimple process. (JPN)
9403.40
9403.50
9403.60
9403.70
9403.80-Wooden furniture ofakindused in
thekitchen
-Wooden furniture ofakindused in
thebedroom
-Other wooden furniture
-Furniture ofplastics
-Furniture ofother materials,
including cane, osier, bamboo or
similar materials(b)Change tosubheadings 9403.10
through 9403.80 from anyother
heading;
oranalternative ruletopermit a
change tosubheadings 9403.10 through
9403.80 from subheading 9403.90,
provided thatoneormore supplementary
requirement(s), asthecasemaybe,
is/are met. (CAN) (US)
(c)Change tothisheading from any
other heading (CH)(COL)
(d)Change tosubheadings 9403.10
through 9403.80 from anyother
subheading, andasupplementary
criterion based onvalue added. (SG)
(e)Change tosubheadings 9403.10
through 9403.80 from anyother
subheading (MEX)
9403.90 -Parts (a)Change tothissubheading from any
other heading, except from subheading
9401.90. (JPN)Basket 2
Change from parts ofsubheading 9401.90 cannot be
considered assubstantial transformation because itresults
from asimple process. (JPN)G/RO/W/13/Rev.3
Page529A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothissubheading from
anyother heading, (CAN) (CH)
(COL) (MEX) (US)
94.04 Mattress supports; articles ofbedding
andsimilar furnishing (forexample,
mattresses, quilts, eiderdowns,
cushions, pouffes fand pillows) fitted
with anysprings orstuffed or
internally fitted with anymateiral or
ofcellular rubber orplastics, whether
ornotcovered.Change tothisheading from anyother
heading.Basket 11
9404.90 -Other Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
94.05 Lamps andlighting fittings including
searchlights andspotlights andparts
thereof, notelsewhere specified or
included; illuminated signs, illuminated
name-plates andthelike, having a
permanently fixed light source, and
parts thereof notelsewhere specified or
included.Proposals asspecified forsubheading Basket 2.
Decisions asspecified forsubheadings below.
1(MEX) reserved itsposition onthisheading.G/RO/W/13/Rev.3
Page530A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9405.10
9405.20
9405.30
9405.40-Chandeliers andother electric ceiling
orwalllighting fittings, excluding
those ofakindused forlighting
public open spaces orthoroughfares
-Electric table, desk, bedside orfloor-
standing lamps
-Lighting setsofakindused for
Christmas trees
-Other electric lamps andlighting
fittings(a)Change tosubheadings 9405.10
through 9405.60 from anyother
subheading. (JPN)(HK)
(b)Change tosubheadings 9405.10
through 9405.60 from anyother
subheading outside thatgroup (MEX)
(c)Change tosubheadings 9405.10
through 9405.60 from anyother
heading;
oranalternative ruletopermit a
change tosubheadings 9405.10 through
9405.60 from subheadings 9405.91
through 9405.99, provided thatoneor
more supplementary requirement(s), as
thecasemaybe,is/are met.
(CAN)(US)(SEN)Basket 2
Assembly ofparts of9405.91 through 9405.99 isdeemed to
beasubstantial transformation. (JPN)
9405.50
9405.60-Non-electrical lamps andlighting
fittings
-Illuminated signs, illuminated name-
plates andthelike
(d)Change tothisheading from any
other heading. (COL) (CH)
9405.91
9405.92
9405.99-Parts :
--Ofglass
--Ofplastics
--OtherChange tosubheadings 9405.91 through
9405.99 from anyother heading.Basket 1
94.06 Prefabricated buildings. Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page531CHAPTER 95
Chapter Notes : Where goods andtheirparts areclassified inthesame subheading orthesame heading, where thatheading isnotfurther subdivided into
subheadings, analternative rulewillbedeveloped topermit achange tothegoods from theirparts, provided thatoneormore
supplementary requirement(s), asthecasemaybe,is/are met.(CAN)
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 95 Toys, games andsports requisites;
parts andaccessories thereof(a)Change totheheadings ofthis
Chapter from anyother heading. (CH)Basket 21
(b)Change totheheadings ofthis
Chapter from anyother heading,
except thefollowing: (HK)(JPN)(US)
(c)Change tothesubheadings ofthis
Chapter from anyother subheading
(PHI)
95.01 Wheeled toysdesigned toberidden by
children (forexample, tricycles,
scooters, pedal cars); dolls'carriages.(a)Change tothisheading from any
other Chapter. (CAN) (MEX)Basket 2
(b)Change tothisheading from any
other heading. (CH) (JPN) (HK) (US)
1(EC) reserved itsposition onallheadings ofthisChapter.G/RO/W/13/Rev.3
Page532A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
95.02 Dolls representing only human beings. (a)Change tothissubheading from any
other heading, except subheadings
9503.41 through 9503.49 orexcept
heading 61.11 or62.09. (JPN)Basket 2.
Change between dolls representing human beings andtoys
representing animals ornon-human creatures, orchange to
garments oraccessories ofdolls ortoysfrom those forbabies
cannot beconsidered assubstantial transformation because it
results from asimple operation. (JPN)
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(CAN)(PHI)
(c)Change tothisheading from any
other heading. (CH)(US)
d)Proposals asspecified for
subheadingsProposals repeated atsubheading level tofacilitate
comparison.
9502.10 -Dolls, whether ornotdressed (a)Change tothissubheading, except
from parts ofdolls (9502.99) (HK)Basket 2.
Manufacture ofthebody andfeatures pertaining tothebody is
sufficient forsubstantial transformation (HK)
(b)Change tothisheading, or
Change tothissubheading from parts
ofsubheading 9502.99 (US)
(c)Change tothissubheading, except
from parts ofstuffed dolls. (MEX)
(d)Change tothissubheading (CAN)
(PHI)
(e)Change tothisheading (CH)
(f)Change tothissubheading from any
other heading, except subheadings
9503.41 through 9503.49 orexcept
heading 61.11 or62.09. (JPN)G/RO/W/13/Rev.3
Page533A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
-Parts andaccessories :
9502.91 --Garments andaccessories therefor,
footwear andheadgear(a)Change tothissubheading from any
other heading, except subheadings
9503.41 through 9503.49 orexcept
heading 61.11 or62.09. (JPN)Examination ofsubheading 9502.91 tobedeferred. The
Technical Committee hasdecided toexamine theruleforthe
subheading 9502.91 inthecontext oftherules fortextile
goods inSection XI.
(b)CTSH (CAN) (PHI)
(c)Change tothissubheading from any
other heading (CH)(HK)(MEX)(US)
9502.99 --Other (a)Change tothissubheading from any
other heading, except subheadings
9503.41 through 9503.49 orexcept
heading 61.11 or62.09. (JPN)Basket 2.
(b)CTSH (CAN) (PHI)
(c)Change tothissubheading from any
other heading (CH)(HK)(MEX)(US)
95.03 Other toys; reduced-size ("scale")
models andsimilar recreational
models, working ornot;puzzles ofall
kinds.(a)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)Basket 2
Change between dolls representing human beings andtoys
representing animals ornon-human creatures, orchange to
garments oraccessories ofdolls ortoysfrom those forbabies
cannot beconsidered assubstantial transformation because it
results from asimple operation. (JPN)
(b)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note.(CAN)
(c)Change tothisheading from any
other heading (CH) (US)G/RO/W/13/Rev.3
Page534A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothesubheadings ofthis
heading from anyother subheading.
(PHI)(MEX)
(e)Proposals asspecified for
subheadingsProposals repeated atsubheading level tofacilitate
comparison.
9503.10 -Electric trains, including tracks,
signals andother accessories therefor(a)Change tothissubheading from any
other subheading (HK)(PHI)(MEX)Basket 2.
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)
(d)CTH (CH)(US)
9503.20 -Reduced-size ("scale") model
assembly kits,whether ornot
working models, excluding those of
subheading No.9503.10(a)Change tothissubheading from any
other subheading (HK) (PHI) (MEX)Basket 2
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)
(d)CTH (CH)(US)
9503.30 -Other construction setsand
constructional toys(a)Change tothissubheading from any
other subheading (HK)(PHI)(MEX)Basket 2
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)G/RO/W/13/Rev.3
Page535A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)CTH (CH)
-Toys representing animals ornon-
human creatures :
9503.41 --Stuffed (a)Change tothissubheading from any
other subheading (HK) (PHI)Basket 2
(b)CTSH withChapter Note (CAN)
(c)CTH orchange tothissubheading
from parts andaccessories ofthe
same subheading (MEX)
(d)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)
(e)CTH (CH)(US)
9503.49 --Other (a)Change tothissubheading from any
other subheading (HK) (CAN)Basket 2
(b)CTSH withChapter Note (CAN)
(c)CTH orchange tothissubheading
from parts andaccessories ofthesame
subheading (MEX)
(d)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)
(e)CTH (CH)(US)
9503.50 -Toymusical instruments and
apparatus(a)Change tothissubheading from any
other subheading (HK) (PHI) (MEX)Basket 2G/RO/W/13/Rev.3
Page536A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)
(d)CTH (CH)(US)
9503.60 -Puzzles (a)Change tothissubheading from any
other subheading (HK) (PHI) (MEX)Basket 2
(b)CTSH withChapter Note (CAN)
(c)CTH withexceptions. (JPN)
(d)CTH (CH) (US)
9503.70 -Other toys, putupinsetsoroutfits (a)Change tothissubheading from any
other [subheading (CAN) (US) (HK)]
[heading (MEX) (CH)], [except when
thechange istheresult ofmere
packaging toputupinsetsor
outfits].Basket 21
(b)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)
9503.80 -Other toysandmodels, incorporating
amotor(a)Change tothissubheading from any
other subheading (HK) (PHI)Basket 2
(b)CTSH withChapter Note (CAN)
(c)CTH withexceptions. (JPN)
(d)CTH (CH)(MEX)
1(SG) and(NOR) reserved their positions onthissubheading.G/RO/W/13/Rev.3
Page537A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9503.90 -Other (a)Change tothissubheading from any
other subheading (HK) (PHI)Basket 2
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from any
other heading, except from heading
61.11, 62.09 or95.02. (JPN)
(d)CTH (CH)(US)(MEX)
95.04 Articles forfunfair, table orparlour
games, including pintables, billiards,
special tables forcasino games and
automatic bowling alley equipment.(a)Achange tothesubheadings ofthis
heading from anyother subheading.
(PHI)(HK)(MEX)Basket 2
Assembly from parts andaccessories isconsidered sufficient
forsubstantial transformation. (HK)
(b)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note (CAN)
(c)Change tothisheading from any
other heading. (CH) (JPN) (US)
9504.10 -Video games ofakindused witha
television receiverProposals asspecified forheading. Decision asspecified forheading.
9504.20 -Articles andaccessories forbilliards
9504.30 -Other games, coin- ordisc-operated,
other thanbowling alley equipment
9504.40 -Playing cards
9504.90 -Other
95.05 Festive, carnival orother
entertainment articles, including
conjuring tricks andnovelty jokes.(a)Change tothesubheadings ofthis
heading from anyother subheading.
(MEX)(PHI)Basket 2G/RO/W/13/Rev.3
Page538A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note (CAN)
(c)Change tothisheading from any
other heading. (CH) (HK) (JPN)
(US)
9505.10 -Articles forChristmas festivities Proposals asspecified forheading. Decision asspecified forheading.
9505.90 -Other
95.06 Articles andequipment forgeneral
physical exercise, gymnastics, athletics,
other sports (including table-tennis) or
outdoor games, notspecified or
included elsewhere inthisChapter;
swimming pools andpaddling pools.(a)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note. (CAN)Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(HK) (PHI) (MEX)
(c)Change tothissubheading ofthis
heading from anyother heading.
(CH) (US) (JPN)
(d)Proposals asspecified for
subheadingsProposals repeated atsubheading level tofacilitate
comparison.
-Snow-skis andother snow-ski
equipment :
9506.11 --Skis (a)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note. (CAN)Basket 2.G/RO/W/13/Rev.3
Page539A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9506.12 --Ski-fastenings (ski-bindings) (b)Change tothesubheadings ofthis
heading from anyother subheading.
(HK) (PHI) (MEX)
9506.19
9506.21--Other
-Water-skis, surf-boards, sailboards and
other water-sport equipment :
--Sailboards(c)Change tothissubheading ofthis
heading from anyother heading.
(CH) (US) (JPN)
9506.29 --Other
-Golf clubs andother golfequipment :
9506.31 --Clubs, complete (a)Change tosubheading 9506.31 from
anyother subheading, except from
subheading 9506.39; or
Analternative ruletopermit a
change tosubheading 9606.31 from
subheading 9506.39, provided that
oneormore supplementary
requirement(s), asthecasemaybe,
is/are met. (CAN)Basket 2.
(b)CTSH (HK) (PHI) (MEX)
(c)CTSH, except from parts of
subheading 9506.39. (US)
(d)CTH. (CH) (JPN)
9506.32 --Balls (a)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note. (CAN)Basket 2.
9506.39 --Other (b)Change tothesubheadings ofthis
heading from anyother subheading.(HK)
(PHI) (MEX)G/RO/W/13/Rev.3
Page540A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9506.40 -Articles andequipment for
table-tennis
-Tennis, badminton orsimilar rackets,
whether ornotstrung :(c)Change tothissubheading ofthis
heading from anyother heading.
(CH) (US) (JPN)
9506.51 --Lawn-tennis rackets, whether ornot
strung
9506.59 --Other
-Balls, other thangolfballs and
table-tennis balls :
9506.61 --Lawn-tennis balls
9506.62 --Inflatable
9506.69 --Other
9506.70 -Iceskates androller skates, including
skating boots withskates attached
-Other :
9506.91 --Articles andequipment forgeneral
physical exercise, gymnastics or
athletics
9506.99 --OtherG/RO/W/13/Rev.3
Page541A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
95.07 Fishing rods, fish-hooks andother line
fishing tackle; fishlanding nets,
butterfly netsandsimilar nets; decoy
"birds" (other than those ofheading
No.92.08 or97.05) andsimilar
hunting orshooting requisites.Change tothisheading from anyother
heading.Basket 1
95.08 Roundabouts, swings, shooting
galleries andother fairground
amusements; travelling circuses,
travelling menageries andtravelling
theatres.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page542CHAPTER 96
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 96 Miscellaneous manufactured articles Change totheheadings ofthisChapter
from anyother heading, except the
following:Basket 11
96.01 Worked ivory, bone, tortoise-shell,
horn, antlers, coral, mother-of-pearl
andother animal carving material, and
articles ofthese materials (including
articles obtained bymoulding).(a)Change tothisheading from any
other heading; or
Supplementary criteria are
necessary.Basket 2
Supplementary criteria might benecessary todecide whether
theprocessing ofmaterials toarticles isdeemed tobea
substantial transformation ornot. (JPN)
(b)Change tothisheading from any
other heading. (CAN) (CH) (MEX)
(US)
9601.10 -Worked ivory andarticles ofivory Proposals asspecified forheading Decision asspecified forheading.
9601.90 -Other
1(EC) reserved itsposition onallheadings ofthisChapter.G/RO/W/13/Rev.3
Page543A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
96.02 Worked vegetable ormineral carving
material andarticles ofthese materials;
moulded orcarved articles ofwax, of
stearin, ofnatural gums ornatural
resins orofmodelling pastes, andother
moulded orcarved articles, not
elsewhere specified orincluded;
worked, unhardened gelatin (except
gelatin ofheading No.35.03) and
articles ofunhardened gelatin.(a)Change tothisheading from any
other heading; or
Supplementary criteria are
necessary. (JPN)Basket 2
Supplementary criteria might benecessary todecide whether
theprocessing ofmaterials toarticles isdeemed tobea
substantial transformation ornot. (JPN)
(b)Change tothisheading from any
other heading.
(CAN)(CH)(MEX)(US)
96.03 Brooms, brushes (including brushes
constituting parts ofmachines,
appliances orvehicles), hand-operated
mechanical floor sweepers, not
motorised, mops andfeather dusters;
prepared knots andtufts forbroom or
brush making; paint pads androllers;
squeegees (other than roller squeegees).Change tothisheading from anyother
heading.Basket 1
96.04 Hand sieves andhand riddles. Change tothisheading from anyother
heading.Basket 1
96.05 Travel setsforpersonal toilet, sewing
orshoe orclothes cleaning.Change tothisheading from anyother
heading, except when itresults from
onlymaking aset.Basket 11
1(SG) reserved itsposition onthisheading.G/RO/W/13/Rev.3
Page544A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
96.06 Buttons, press-fasteners, snap-fasteners
andpress-studs, button moulds and
other parts ofthese articles; button
blanks.Change tothisheading from anyother
heading.Basket 1
96.07 Slide fasteners andparts thereof. Proposals asspecified forsubheadings Decisions asspecified insubheadings below.
-Slide fasteners :
9607.11
9607.19--Fitted withchain scoops ofbasemetal
--Other(a)Achange tosubheadings 9607.11
through 9607.19 from anyother
heading; or
Analternative ruletopermit a
change tosubheadings 9607.11
through 9607.19 from 9607.20,
provided thatoneormore
supplementary requirement(s), as
thecasemaybe,is/are met. (CAN)Basket 2
(b)Change tothisheading from any
other heading. (JPN) (CH) (US)
(c)CTSH (MEX)
9607.20 -Parts (a)Change tothissubheading from any
other heading. (CAN)(CH)(JPN)(US)Basket 2
(b)CTSH (MEX)
96.08 Ballpoint pens; felttipped andother
porous-tipped pens andmarkers;
fountain pens, stylograph pens and
other pens; duplicating stylos;
propelling orsliding pencils; pen-
holders, pencil-holders andsimilar
holders; parts (including caps andclips)
oftheforegoing articles, other than
those ofheading No.96.09.Proposals asspecified forsubheadings Decisions asspecified insubheadings below.G/RO/W/13/Rev.3
Page545A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9608.10 -Ballpoint pens (a)Change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60. (MEX)
(c)CTH. (CH)(JPN)(US)
9608.20 -Felttipped andother porous-tipped
pens andmarkers(a)Change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60. (MEX)
(c)CTH. (CH) (JPN) (US)
-Fountain pens, stylograph pens and
other pens :
9608.31 --Indian inkdrawing pens (a)Change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60 (MEX)
(c)CTH. (CH) (JPN) (US)
9608.39 --Other (a)change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60 (MEX)
(c)Supplementary criteria are
necessary. (CH)Theassembly ofafountain penfrom more thanfifteen parts,
thesetting andadjustment ofthenib,aswellastesting
represent asubstantial transformation. (CH)
(d)CTH. (JPN) (US)G/RO/W/13/Rev.3
Page546A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9608.40 -Propelling orsliding pencils (a)Change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60 (MEX)
(c)CTH. (CH) (JPN) (US)
9608.50 -Setsofarticles from twoormore of
theforegoing subheadingsChange tothissubheading from any
other heading.Basket 11
9608.60 -Refills forballpoint pens, comprising
theballpoint andink-reservoir(a)Change tothissubheading from any
other subheading. (CAN) (MEX)Basket 2
(b)Change tothisheading (CH) (JPN)
-Other :
9608.91 --Pennibsandnibpoints (a)Change tothissubheading from any
other subheading. (CAN)(MEX)Basket 2
(b)CTH. (CH) (JPN) (US)
9608.99 --Other (a)Change tothissubheading from any
other subheading. (CAN)(MEX)Basket 2
(b)CTH. (CH) (JPN) (US)
96.09 Pencils (other than pencils ofheading
No.96.08), crayons, pencil leads,
pastels, drawing charcoals, writing or
drawing chalks andtailors 'chalks.Proposals asspecified forsubheadings Decisions asspecified insubheadings below. (SEC.)
9609.10 -Pencils andcrayons, withleads
encased inarigid sheath(a)Change tothissubheading from any
other subheading. (CAN) (MEX)Basket 2
(b)CTH. (CH) (JPN) (US)
1(SG) and(CAN) reserved their positions onthisheading.G/RO/W/13/Rev.3
Page547A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9609.20 -Pencil leads, black orcoloured (a)Change tothissubheading from any
other Chapter. (CAN)Basket 2
(b)CTH. (CH) (JPN) (US) (MEX)
9609.90 -Other (a)Change tothissubheading from any
other Chapter. (CAN)Basket 2
(b)CTH. (CH) (JPN) (US) (MEX)
96.10 Slates andboards, with writing or
drawing surfaces, whether ornot
framed.Change tothisheading from anyother
heading.Basket 1
96.11 Date, sealing ornumbering stamps, and
thelike(including devices forprinting
orembossing labels), designed for
operating inthehand; hand-operated
composing sticks andhand printing sets
incorporating such composing sticks.Change tothisheading from anyother
heading.Basket 1
96.12 Typewriter orsimilar ribbons, inked or
otherwise prepared forgiving
impressions, whether ornotonspools
orincartridges; ink-pads, whether or
notinked, with orwithout boxes.Proposals asspecified forsubheadings Decisions asspecified below forsubheadings.
9612.10 -Ribbons (a)Supplementary criteria are
necessary. (CH)Basket 2
Recycled merchandise. (CH)
(b)Change tothisheading from any
other heading. (CAN) (JPN) (MEX)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext of
therules fortextile goods inSection XI.
9612.20 -Ink-pads Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.3
Page548A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
96.13 Cigarette lighters andother lighters,
whether ornotmechanical orelectrical,
andparts thereof other than flints and
wicks.Proposals asspecified forsubheadings Decisions asspecified below forsubheadings. (SEC.)
9613.10
9613.20-Pocket lighters, gasfuelled, non-
refillable
-Pocket lighters, gasfuelled, refillable(a)Achange tosubheadings 9613.10
through 9613.20 from any
subheading outside thatgroup.
(CAN)(MEX)Basket 2
(b)CTH. (JPN)(CH)(US)
9613.30 -Table lighters (a)Change tothissubheading from any
other subheading. (CAN)(MEX)Basket 2
(b)CTH. (JPN)(CH)(US)
9613.80 -Other lighters (a)Change tothissubheading from any
other subheading. (CAN)(MEX)Basket 2
(b)CTH. (JPN)(CH)(US)
9613.90 -Parts Change tothissubheading from any
other heading.Basket 1
96.14 Smoking pipes (including pipe bowls)
andcigar orcigarette holders, and
parts thereof.Proposals asspecified forsubheadings Choice specified below forsubheadings.
9614.20 -Pipes andpipebowls (a)CTH. (JPN)(CH)(US) (CAN) Basket 2
(b)CTSH. (MEX)
ex1-9614.20 Roughly shaped blocks ofwood orroot,
forthemanufacture ofpipes (CAN)Achange tosubheading 9614.20 from
anyother heading. (CAN)G/RO/W/13/Rev.3
Page549A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex2-9614.20 Pipes andpipebowls (CAN) Achange tosubheading ex2-9614.20
from anyother subheading, except from
subheading 9614.90; or
Analternative ruletopermit achange
tosubheading ex2-9614.20 from
subheading 9614.90, provided thatone
ormore supplementary requirement(s),
asthecasemaybe,is/are met. (CAN)
9614.90 -Other Change tothissubheading from any
other heading.Basket 1*
96.15 Combs, hair-slides andthelike;
hairpins, curling pins, curling grips,
hair-curlers andthelike, other than
those ofheading No.85.16, andparts
thereof.Proposals asspecified forsubheadings Choice specified below forsubheadings.
-Combs, hair-slides andthelike:
9615.11 --Ofhardrubber orplastics (a)Achange tosubheadings 9615.11
through 9615.19 from anyother
heading; or
Analternative ruletopermit achange
tosubheadings 9615.11 through
9615.19 from subheading 9615.90,
provided thatoneormore
supplementary requirement(s), asthe
casemaybe,is/are met. (CAN)Basket 2
(b)CTSH. (MEX)
(c)CTH. (CH) (JPN) (US)
*(SG) reserved itsposition onthissubheading.G/RO/W/13/Rev.3
Page550A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9615.19 --Other (a)Achange tosubheadings 9615.11
through 9615.19 from anyother
heading; or
Analternative ruletopermit achange
tosubheadings 9615.11 through
9615.19 from subheading 9615.90,
provided thatoneormore
supplementary requirement(s), asthe
casemaybe,is/are met. (CAN)Basket 2
(b)CTSH (MEX)
(c)CTH. (CH) (JPN) (US)
9615.90 -Other Change tothissubheading from any
other heading.Basket 1*
96.16 Scent sprays andsimilar toilet sprays,
andmounts andheads therefor;
powder-puffs andpads forthe
application ofcosmetics ortoilet
preparations.Change tothisheading from anyother
heading.Basket 1
96.17 Vacuum flasks andother vacuum
vessels, complete with cases; parts
thereof other than glass inners.Change tothisheading from anyother
heading,
[assembly ofparts (KOR)(CAN)]Basket 1.
Basket 2forbracketed issue
96.18 Tailors 'dummies andother layfigures;
automata andother animated displays
used forshop window dressing.Change tothisheading from anyother
heading.Basket 1
*(SG) reserved itsposition onthissubheading.G/RO/W/13/Rev.3
Page551SECTION XXIOFTHE HARMONIZED SYSTEM
(Chapter 97)
WORKS OFART, COLLECTORS 'PIECES AND ANTIQUES
Section Notes:G/RO/W/13/Rev.3
Page552CHAPTER 97
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 97 Works ofart,collectors 'pieces and
antiquesChange totheheadings ofthisChapter
from anyother heading except the
following :Basket 1*
97.01 Paintings, drawings andpastels,
executed entirely byhand, other than
drawings ofheading n°49.06 and
other than hand-painted orhand-
decorated manufactured articles;
collages andsimilar decorative plaquesProposals asspecified forsubheadings Decisions asspecified forsubheadings
9701.10 -Paintings, drawings andpastels Change tothissubheading from any
other subheadingBasket 1**
9701.90 -Other Change tothissubheading from any
other subheadingBasket 1**
97.02 Original engravings, prints and
lithographs.Change tothisheading from anyother
heading.Basket 1
97.03 Original sculptures andstatuary, in
anymaterial.Change tothisheading from anyother
heading.Basket 1
*ECreserved itsposition onallheadings ofthisChapter.
**Canada andPhilippines reserved their positions onthisheading.G/RO/W/13/Rev.3
Page553A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
97.04 Postage orrevenue stamps, stamp-
postmarks, first-day covers, postal
stationery (stamped paper), andthe
like, used, orifunused notofcurrent
ornewissue inthecountry towhich
they aredestined.Change tothisheading from anyother
heading.Basket 1***
97.05 Collections andcollectors 'pieces of
zoological, botanical, mineralogical,
anatomical, historical, archaeological,
palaeontological, ethnographic or
numismatic interest.Change tothisheading from anyother
heading.Basket 1
97.06 Antiques ofanageexceeding one
hundred years.Change tothisheading from anyother
heading.Basket 1****
***New Zealand andPhilippines reserved their positions onthisheading.
****New Zealand, Philippines andTurkey reserved their positions onthisheading.G/RO/W/13/Rev.3
Page554
APPENDIX 3-Minimal Operations orProcesses
Definitions ofMinimal Operations orProcesses5
Definitions
1.Minimal operations orprocesses thatdonotbythemselves orin
combination witheachother confer origin toagood aredefined
asfollows:
(a) operations orprocesses toensure the
preservation ofgoods ingood
condition forthepurposes oftransport
and/or storage;
(b) operations orprocesses tofacilitate
shipment ortransportation;
(c) operations orprocesses thatconcern
thepackaging orpresentation ofgoods
forsale.
2.Theminimal operations orprocesses defined above shallnotbe
taken intoaccount indetermining whether agood hasbeen
wholly obtained inonecountry.*Notes6
Inrespect ofdefinition 1,theessential criterion thatmust bemetis
thatanoperation orprocess isforthepurposes prescribed inthe
definition; inthese cases thepurpose determines thatitisa
minimal operation orprocess.
Examples ofminimal operations orprocesses include, among
others:
[-ventilation
-spreading out
-drying
-chilling
-removal ofdamaged parts
-application ofgrease, anti-rust paint orprotective coating
-removal ofdust
-cleaning
-washing
-sifting orscreening
-sorting
-classifying orgrading
-testing orcalibration
-breaking bulk
-packing, unpacking orrepacking
-grouping ofpackages
-affixing ofmarks, labels ordistinguishing signs ongoods or
theirpackages
-dilution withwater oranyother aqueous solution
-ionizing
-salting
-husking
-shelling (unshelling)
-stoning
-crushing]
Aminimal operation orprocess oracombination ofthem shallnot
preclude conferring origin toagood ifasubstantial transformation
occurred asaresult ofother operations orprocesses.
*Definition 2willbefurther examined inPhase IIand/or Phase IIIoftheHarmonization Work Programme.
5Seeparagraphs 14-15, G/RO/2, page 4.
6Seeparagraph 36,G/RO/5, page 9.