WORLD TRADE G/RO/23
18May1998
ORGANIZATION(98-1958)
Committee onRules ofOrigin
ELEVENTH REPORT OFTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
TOTHE COMMITTEE ONRULES OFORIGIN
Note bytheSecretariat
1. Inconformity withparagraph 2(c)ofArticle 9oftheAgreement onRules ofOrigin, the
Technical Committee onRules ofOrigin (TCRO) hassubmitted totheCommittee onRules ofOrigin
(CRO) itsEleventh Report. TheReport covers theresult oftheTCRO 'sworkunder theHarmonization
Work Programme atitsEleventh Session heldinBrussels from 9to27February 1998.
2. Theattached Report (WCO document 41.968) iscirculated totheMembers, together withthe
letter oftransmission oftheChairman oftheTechnical Committee onRules ofOrigin aswellasthe
templates ofunresolved issues submitted totheCRO fordecision (WCO documents 42.268, 42.269
and42.318).G/RO/23
Page2
Dear Mr.Wells, Brussels, 20April 1998
Ihavepleasure intransmitting theEleventh Report oftheTCRO totheCRO.
ThisReport issubmitted inaccordance withtheprovisions ofArticle 9.2(c) oftheAgreement
andcovers theresults oftheTCRO 'swork under theharmonization work programme atitsEleventh
Session heldinBrussels from 9to27February 1998. ThedraftReport oftheEleventh Session of
theTCRO istobeapproved during theTwelfth Session which iscurrently being heldfrom14to24
April 1998.
AssetoutintheReport totheCRO, theTCRO undertook asecond examination oftherules
oforigin forgoods toclassified inChapters 32to39and59to63oftheHarmonized System; and
further examination ofproduct specific rules andhorizontal issues retained inBasket 2forChapters
41to43,50to58,andforproducts inChapters 64,68,70,87,88,94,95and96related totextile
goods.
Concerning these Basket 2discussions theTCRO hascompleted itsconsideration and,except
asnoted, issubmitting theresults oftheCRO. Itissubmitting forendorsement bytheCRO therules
oforigin forthese chapters upon which consensus hasbeenreached. These havebeendesignated as
Basket 1decisions. There were alsounresolved issues upon which theTCRO wasunable toreach
consensus afterexhausting itsdiscussions. TheTCRO 'sinterpretations andopinions concerning these
unresolved issues, intheformofoptions anddiffering views, arebeing referred totheCROfordecision.
Please accept, Mr.Wells, theassurance ofmyhighest consideration.
Yours sincerely,
R.Janeczko
ChairmanG/RO/23
Page3
WCO doc.41.968
ELEVENTH REPORT OFTHE TECHNICAL COMMITTEE
ONRULES OFORIGIN TOTHE
COMMITTEE ONRULES OFORIGIN
_____________
TheTechnical Committee onRules ofOrigin helditsEleventh Session inBrussels fromMonday
9February toFriday 27February 1998.
NATURE OFTHE WORK
Atthissession, theTechnical Committee made substantial further progress intheHarmonization
Work Programme onrulesoforigin forparticular products orproduct sectors. Thework involved:
(a) asecond examination oftherules oforigin forgoods classified inChapters 32to39
and59to63oftheHarmonized System; andfurther examination ofproduct specific
rules andhorizontal issues retained inBasket 2forChapters 41to43,50to58,and
forproducts inChapters 64,68,70,87,88,94,95and96related totextile goods;
(b) approval oftheReport oftheTenth Session oftheTechnical Committee, Doc.41.755,
including theBasket 1product-specific rules agreed during thatsession; and
(c) establishing theDraft Agenda fortheTwelfth Session, tobeheldfrom 14thto
24th April 1998 inBrussels.
RESULTS OFTHE WORK
Theresults oftheTechnical Committee ’sconsideration oftheorigin criteria proposed are
designated asfollows :
Basket 1: origin criteria (product-specific rules) agreed bytheTechnical Committee which are
transmitted totheCommittee onRules ofOrigin forendorsement.
Theresults ofthatwork aresetoutintheReferral Documents andarereported intherelated
Annexes totheReport ontheTechnical Committee ’sEleventh Session (Doc. 41.967)1.
Basket 2: origincriteriaproposedforparticulargoods,orproposedChapterNotesandDefinitions,
which raised technical aspects tobeconsidered further bytheTechnical Committee
during laterwork;
Unresolved Issues Submitted totheCRO forDecision:
origin criteria forcertain goods andproposed Chapter Notes andDefinitions forwhich,
afterexhaustive technical consideration, thediffering views could notberesolved by
theTechnical Committee.
1Available forconsultation intheSecretariat (Market Access Division).G/RO/23
Page4
Theunresolved issues aresubmitted totheCommittee onRules ofOrigin fordecision bymeans
ofReferral Documents forthefollowing groups ofHSChapters:
Textiles (Chapters 50to63) Doc. No.42.2712
Other items related tothetextiles chapters Doc. No.42.2113,42.2124
Chemicals andchemical products (chapters 30to38) Doc. No.42.318
These documents areintwoparts. Inthefirstparttheunresolved issues arestated together
withthediffering views presented during theTechnical Committee discussions. Theissues are
cross-referred totherelevant HSheadings inthesecond partofthedocument where thedifferent options
fororigin criteria aresetout.Inbothpartsthecountries thathaveindicated theirsupport foraparticular
option areidentified.
Itistobenoted thatwithrespect tocertain goods theTechnical Committee hasreferred
unresolved issues totheCommittee while retaining forfurther consideration issues, including Chapter
Notes anddefinitions, affecting thesame goods.
A. Basket 1Decisions
With regard totheChapters examined attheEleventh Session, thelistofalltheBasket 1
decisions reached atthisandatprevious sessions isnowasfollows :
CHEMICALS AND CHEMICAL PRODUCTS; PLASTICS (Chapters 32to39):
Chapter 32: headings ex-32.01(a), ex-32.01(b), 3202.10, 3202.90, 32.03, 3204.11,
3204.12, 3204.13, 3204.14, 3204.15, 3204.16, 3204.17, 3204.20, 3204.90,
32.05, 3206.11, 3206.19, 3206.20, 3206.30, 3206.41, 3206.42, 3206.43,
3206.49, 3206.50, 3207.10, 3207.20, 3207.30, 3207.40, ex32.08(a), ex
32.08(b), 32.09, 32.10, 32.11, 3212.10, 3212.90, 32.13, 32.14, 3215.11,
3215.19, 3215.90;
Chapter 33: headings 3301.11, 3301.12, 3301.13, 3301.14, 3301.19, 3301.21, 3301.22,
3301.23, 3301.24, 3301.25, 3301.26, 3301.29, 3301.30, 3301.90;
Chapter 34: headings 3402.11, 3402.12, 3402.13, 3402.19, 34.03, 34.04, 34.06, 34.07;
Chapter 35: headings ex3501.90(a), ex3501.90(b), 3502.11, 3505.20, 3506.10, 3506.91,
3506.99;
Chapter 36: headings 36.01, 36.02, 36.03, 36.04, 36.05, 36.06;
Chapter 37: headings 3701.10, 3701.30, 3701.91, 3701.99, 3702.10, 3702.31, 3702.32,
3702.39, 3702.41, 3702.42, 3702.43, 3702.44, 3702.51, 3702.52, 3702.53,
3702.54, 3702.55, 3702.56, 3702.91, 3702.92, 3702.93, 3702.94, 3702.95,
37.03, 37.04, 37.05, 37.06;
2Circultated indocument G/RO/W/27.
3Revised inWCO document 42.268.
4Revised inWCO document 42.269.G/RO/23
Page5
Chapter 38: headings 3801.10, 3801.20, 3801.30, 3801.90, 38.02, ex38.03(b), 38.04,
3805.10, 3805.20, 3805.90, 38.07, 38.10, 38.12, 38.13, 38.14, 38.15, 38.16,
38.17, 38.19, 38.20, 38.21, 38.22, 3823.11, 3823.12, 3823.13, 3823.19,
3823.70, 3824.10, 3824.20, 3824.30, 3824.40, 3824.50, 3824.60, 3824.71,
3824.79, 3824.90;
Chapter 39: headings 39.18, 39.22, 39.23, 39.24.
Itistobenoted thattheTechnical Committee hasrecorded Basket 1decisions forcertain texts
andparts oftextswhich appear intheChapter Notes forthese chapters. These Basket 1decisions
arenotbeing referred totheCommittee atthistimebecause theTechnical Committee plans toreview
thestatus ofalltheChapter Notes inthissector when theconsideration oftheentire sector iscomplete
andaspartofitsconsideration ofallChapter Notes during the13thSession.
LEATHER (Chapters 41to43):
Thefollowing definitions were adopted asChapter Notes forChapters 41to43:
1. Definition ofprovisionally prepared leather
Provisionally prepared leather isaleather thathasnotyetundergone anirreversible tanning
process butmayhavebeentreated withtanning agents sothatitbecomes lesssusceptible toputrefaction
andbetter prepared forsubsequent tanning.
2. Definition oftanned leather
Tanned leather isaleather thathasbeenconverted permanently orirreversibly fromhides or
skins bytheapplication oftanning agents, which maybemineral orvegetable orboth. Tanned leather
includes chrome tanned (wetblue) andvegetable tanned leather.
3. Definition ofretanned leather
Retanned leather isatanned leather thathasbeenfurther treated withtanning agents. Retanned
leather includes chrome tanned (wetblue) leather thathasbeenfurther tanned withmineral, vegetable
orsynthetic agents toimprove theleather.
4. Definition offinished leather
Finished leather isatanned leather, which mayormaynothavebeenretanned, butwhich
hasbeensubjected tofurther processing toaffect, forexample, thesoftness, permeability, colour,
appearance, surface texture orfirmness oftheleather. Such processes mayinclude dyeing, drying,
buffing, glazing, embossing, coating orvarnishing.
5. Definition ofparchment-dressed leather
Parchment-dressed leather isprepared from rawhides orskins, notbyaprocess oftanning,
butbytreating therawhides andskins toensure theirpreservation. These aresoftened, dehaired,
defleshed, washed andthenstretched onaframe, coated withapaste containing whiting andsodaor
slaked lime, shaved toreduce them tothedesired thickness andground withpumice. Finally, they
maybedressed withgelatin andstarch.G/RO/23
Page6
TEXTILES AND TEXTILE ARTICLES (Chapters 50to63):
Chapter 50: headings 50.01, 50.02, ex-50.03(b), ex-50.06(a), ex-50.07(a), ex-50.07(c),
Chapter 51: headings 5101.11, 5101.19, 51.02, ex-51.03(a), ex-51.11(c), ex-51.12(c),
ex-51.13(c),
Chapter 52: headings 52.01, 52.02, 5202.99, ex-52.08(c), ex-52.09(c), ex-52.10(c),
ex-52.11(c), ex-52.12(c),
Chapter 53: headings ex-53.01(a), ex-53.01(c), ex-53.02(a), ex-53.02(c), ex-53.03(a),
ex-53.03(c), ex-53.04(a), ex-53.04(c), ex-53.05(a), ex-53.05(c), ex-53.08(c),
ex-53.09(d), ex-53.10(d), ex-53.11(d),
Chapter 54: headings ex-54.07(d), ex-54.08(d),
Chapter 55: headings 55.01, 55.02, 55.03, 55.04, ex-55.05(b), ex-55.12(d), ex-55.13(d),
ex-55.14(d), ex-55.15(d), ex-55.16(d),
Chapter 56: Chapter Note, headings 56.01, ex-56.02(c), ex-56.03(c), ex-56.08(b),
Chapter 57: Chapter Note, headings 57.01, ex-57.02(b), ex-57.03(b), 57.05,
Chapter 58: Chapter Note, headings ex-58.01(d), ex-58.02(d), ex-58.03(d), ex-58.04(d),
58.05, ex-58.06(d), ex-58.06(e), ex-58.09(d),
Chapter 59: heading 59.02,
Chapter 60: headings ex-60.01(d), ex-60.02(d),
Chapter 61: heading exChapter 61(a);
OTHER ITEMS RELATED TOTEXTILES (inChapters 68and70)
Chapter 68: headings 6815.10, 6815.20, 6815.91, 6815.99
Chapter 70: headings7019.11,7019.12,ex-7019.19(b),7019.31,7019.32,7019.39,7019.40
B. Goods maintained inBasket 2
Thefollowing issues andheadings havebeenretained inBasket 2forfurther examination by
theTechnical Committee :
CHEMICALS (Chapters 32to38)
Chapter 33: heading 33.02
Chapter 34: headings 34.01, 34.05
Chapter 35: headings 3501.10, 3502.20, 3502.90, 35.03, 35.04, 3505.10, 35.07
Chapter 37: heading 37.07G/RO/23
Page7
Chapter 38: headings 38.06, 38.08, 38.09, 38.11, 38.18
PLASTICS AND RUBBER (Chapters 39to40)
headings 39.01 to39.17, 39.19 to39.21, 39.25 to39.26;
headings 40.01 to40.17
TEXTILES (Chapters 50to63):
Section Notes toSection XI;
draftresidual ruleforassembly ofthegoods ofChapters 61and62;
Embroidery;
SetsinHeading 63.08.
PERMANENT RESPONSIBILITIES
TheTechnical Committee tooknotethatithadfulfilled itspermanent responsibilities as
established bytheAgreement onRules ofOrigin including, inparticular, itsobligation under Annex I,
paragraph 1(d)toreview annually thetechnical aspects oftheimplementation andoperation ofPartII
andIIIoftheAgreement.
FUTURE WORK
TheTwelfth Session oftheTechnical Committee willbeheldinBrussels from 14thto
24thApril,998,andwillcontinueon4thto15thMay1998.Thissessionwillconcentrateoncompleting
theexamination ofproduct-specific rulesstillinBasket 2forChapters 13,15,27,28to38,39to40,
44,47to49,64,68to70,71,72to81,82to90,93to97,andconcerning embroidery inChapters
58and61to63.
AThirteenth Session isplanned for2ndto12thJune1998atwhich theTechnical Committee
aimstocomplete itsworkonoutstanding issues concerning Chapter Notes, General Rules andtheoverall
Architecture oftheHarmonized Rules ofOrigin.
REPORT ONTHE TENTH SESSION
TheReportontheTenthSessionoftheTechnicalCommittee(Doc.41.755)wasformallyadopted
attheEleventh Session.
REPORT ONTHE ELEVENTH SESSION
Inaccordance withtheprocedure introduced attheSixth Session, theTechnical Committee
adopted theReport ontheEleventh Session atitsTwelfth Session, heldinBrussels on14thto
24thApril 1998 (Doc. 41.967).
REPORT ONTHE TWELFTH SESSION
Theresults oftheTwelfth Session willbereported inthe12thQuarterly Report oftheTechnical
Committee totheCommittee.G/RO/23
Page8
WCO doc.42.268
UNRESOLVED ISSUES FOR DECISION BYTHE
COMMITTEE ONRULES OFORIGIN
AGREED RULES OFORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
ARE DESIGNATED AS"BASKET 1"INTHE ANNEX
THIRD REFERRAL FOR CHAPTERS 41TO43
Thisisthefinalversion ofDoc. 42.211 incorporating allcomments received fromMembers
within 5working daysafterthe11thSession.
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
processes described below haveundergone theirlastsubstantial transformation.G/RO/23
Page9
CHAPTERS 41TO43
(3rdReferral)
ISSUE NO.5:OBTAINING PRODUCTS OFSUBHEADING 42.02 (TRUNK SUITCASES, BRIEF
CASES,TRAVELLINGBAGS,HANDBAGS,SHOPPINGBAGS,WALLETS,ETC.)
FROM PRODUCTS OFOTHER HEADINGS
Options: Issue No.45fortextiles (Chapters 61and62)refers.
Relevant HSCodes: 42.02
ISSUE NO.6:OBTAINING ARTICLES OFAPPAREL AND CLOTHING ACCESSORIES
CLASSIFIED IN42.03 AND 43.03 FROM PRODUCTS OFOTHER HEADINGS
Options: Issue No.46fortextiles (Chapters 61and62)refers.
Relevant HSCodes: 42.03, 43.03
ISSUE NO.7:HEADING 43.04 COVERS (A)ARTIFICIAL FURAPPAREL, (B)ARTICLES OF
ARTIFICIAL FUR ,AND (C)ARTIFICIAL FUR.
OBTAINING (A)ARTIFICIAL FUR APPAREL FROM PRODUCTS OF(B)OR
(C)
Options: Issue No.46fortextiles (Chapters 61and62)refers.
Relevant HSCodes: ex43.04 (a)
ISSUE NO.8:HEADING 43.04 COVERS (A)ARTIFICIAL FURAPPAREL, (B)ARTICLES OF
ARTIFICIAL FUR ,AND (C)ARTIFICIAL FUR.
OBTAINING (B)ARTICLES OFARTIFICIAL FURFROM (C)ARTIFICIAL FUR
Options: Issue No.46fortextiles (Chapters 61and62)refers.
Relevant HSCodes: ex43.04 (b)
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS"BASKET 1";
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS"BASKET 2".G/RO/23
Page10CHAPTER 41
Chapter Notes:
1. Definition ofprovisionally prepared leather (Basket 1)
Provisionally prepared leather isaleather thathasnotyetundergone anirreversible tanning process butmayhavebeentreated withtanning
agents sothatitbecomes lesssusceptible toputrefaction andbetter prepared forsubsequent tanning.
2. Definition oftanned leather (Basket 1)
Tanned leather isaleather thathasbeenconverted permanently orirreversibly from hides orskins bytheapplication oftanning agents,
which maybemineral orvegetable orboth. Tanned leather includes chrome tanned (wetblue) andvegetable tanned leather.
3. Definition ofretanned leather (Basket 1)
Retanned leather isatanned leather thathasbeenfurther treated withtanning agents. Re-tanned leather includes chrome tanned (wetblue)
leather thathasbeenfurther tanned withmineral, vegetable orsynthetic agents toimprove theleather.
4. Definition offinished leather (Basket 1)
Finished leather isatanned leather, which mayormaynothavebeenretanned, butwhich hasbeensubjected tofurther processing toaffect,
forexample, thesoftness, permeability, colour, appearance, surface texture orfirmness oftheleather. Such processes mayinclude dyeing, drying,
buffing, glazing, embossing, coating orvarnishing.
5. Definition ofparchment-dressed leather (Basket 1)
Parchment-dressed leather isprepared from rawhides orskins, notbyaprocess oftanning, butbytreating therawhides andskins toensure
theirpreservation. These aresoftened, dehaired, defleshed, washed andthenstretched onaframe, coated withapaste containing whiting andsoda
orslaked lime, shaved toreduce them tothedesired thickness andground withpumice. Finally, theymaybedressed withgelatin andstarch.G/RO/23
Page11HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 41 Raw hides andskins (other than
furskins) andleather
41.04 Leather ofbovine orequine animals,
without hair on,other than leather of
heading No.41.08 or41.09.Asindicated atthesplit heading level.G/RO/23
Page12 HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex41.04 (a) -Provisionally prepared CTH, except from heading 41.01 Chapter Note 1 Basket 1
ex41.04 (b) -Tanned [CTHS]
[CTH, except from heading 41.01]Chapter Note 2 Submitted toCRO fordecision
ex41.04 (c) -Retanned [CTH]
[CTHS]
[CTHS, except from split heading
ex41.04(b)]Chapter Note 3 Submitted toCRO fordecision
ex41.04 (d) -Finished [CTH]
[CTHS]
[CTHS, except from split heading
ex41.04(c)]
[CTHS, except from split heading
ex41.04(b) orex41.04(c)]
[Change within split heading ex41.04(d)]Chapter Note 4 Submitted toCRO fordecision
ex41.04 (e) -Parchment dressed, whether ornot
further prepared[CTH]
[CTHS]
[CTHS, except from split heading ex
4104(b), ex41.04(c) orex41.04(d)]Chapter Note 5 Submitted toCRO fordecisionG/RO/23
Page13HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
41.06 Goat orkidskin leather, without hair
on,other than leather ofheading No.
41.08 or41.09Asindicated atthesplit heading level.
ex41.06 (a) -Provisionally prepared CTH, except from heading 41.03 Chapter Note 1Basket 1
ex41.06 (b) -Tanned [CTHS]
[CTH, except from heading 41.03]Chapter Note 2Submitted toCRO fordecision
ex41.06 (c) -Retanned [CTH]
[CTHS]
[CTHS, except from split heading
ex41.06(b)]Chapter Note 3Submitted toCRO fordecision
ex41.06 (d) -Finished [CTH]
[CTHS]
[CTHS, except from split heading
ex41.06(c)]
[CTHS, except from split heading
ex41.06(b) orex41.06(c)]
[Change within split heading ex41.06(d)]Chapter Note 4Submitted toCRO fordecision
ex41.06 (e) -Parchment dressed, whether ornot
further prepared[CTH]
[CTHS]
[CTHS, except from split heading ex
41.06(b), ex41.06(c) orex41.06(d)]Chapter Note 5Submitted toCRO fordecisionG/RO/23
Page14 HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
41.07 Leather ofother animals, without hair
on,other than leather ofheading No.
41.08 or41.09Asindicated atthesplit heading level.
ex41.07(a) -Provisionally prepared CTH, except from heading 41.03 Chapter Note 1Basket 1
ex41.07(b) -Tanned [CTHS]
[CTH, except from heading 41.03]Chapter Note 2Submitted toCRO fordecision
ex41.07(c) -Retanned [CTH]
[CTHS]
[CTHS, except from split heading
ex41.07(b)]Chapter Note 3Submitted toCRO fordecision
ex41.07(d) -Finished [CTH]
[CTHS]
[CTHS, except from split heading
ex41.07(c)]
[CTHS, except from split heading
ex41.07(b) orex41.07(c)]
[Change within split heading ex41.07(d)]Chapter Note 4Submitted toCRO fordecision
ex41.07(e) -Parchment dressed, whether ornot
further prepared[CTH]
[CTHS]
[CTHS, except from split heading ex
41.07(b), ex41.07(c), orex41.07(d)]Chapter Note 5Submitted toCRO fordecisionG/RO/23
Page15CHAPTER 42
Chapter Notes :
[1.Forthepurposes ofdetermining thecountry oforigin forgoods falling within thischapter thatarenotwholly obtained inonecountry, thefollowing individual processes,
considered singly, shall notaffect theorigin ofthegoods concerned, whether ornotsuch processes result inchanges ofclassification:
(a) Working orfinishing oneormore edges byhemming, rolling, whipping orsimilar means orbyknotting fringe;
(b) Cutting fabrics, yarns orother materials; orseparating goods produced inthefinished state bycutting along dividing threads orlines;
(c) Assembling orjoining goods bysewing, stitching orother means forconvenience ofshipment orother temporary purposes;
(d) Finishing existing goods with fasteners, buttonholes, "patch" pockets, footstraps, collars, cuffs, labels, trimmings orornamental elements (including
butnotlimited tolace, nonfunctional stitching, beads, badges, tassels, pompons, fringe, appliqu ésorfeathers) orthelike; or
(e) Putting upgoods forretail saleorinsetsorensembles. (US)] (Basket 2)
[2.Forthepurposes ofthischapter, those rules which refer toachange ofheading orsubheading shall notapply tochanges which result from disassembly. (US)] (Basket 2)
[3.Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result solely from theapplication ofGeneral Rule ofInterpretation
2(a)with respect tocollection ofparts thatarepresented asunassembled articles ofanother heading orsubheading. (US)] (Basket 2)
[4.Theterm "complete making-up" means thatalltheoperations following cutting have tobeperformed.
However, making-up shall notnecessarily beconsidered asincomplete where oneormore finishing operations have notbeen carried out.
Thefollowing isalistofexamples offinishing operations:
- fitting ofbuttons and/or other types offastenings;
- making ofbutton-holes;
- finishing offtheends oftrouser legsandsleeves orthebottom hemming ofskirts anddresses;
- fitting oftrimmings andaccessories such aspockets, labels, badges, etc.;
- ironing andother preparations ofgarments forsale"ready made". (EC)] (Basket 2)G/RO/23
Page16 HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 42 Articles ofleather; saddlery and
harness; travel goods, handbags and
similar containers; articles ofanimal
gut(other than silk-worm gut).
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 and
similar containers, ofleather orof
composition leather, ofsheeting of
plastics, oftextile materials, of
vulcanised fibre orofpaperboard, or
wholly ormainly covered with such
materials orwith paper.[CTH]
[CTH, provided thegoods areknittoshape or
fully assembled inonecountry;
Additional Rule:
Goods ofthisheading which were wholly
obtained from acollection ofparts, which
collection wasclassifiable asanunassembled
good byvirtue ofGeneral Interpretative Rule
2(a), aredeemed tohave originated inthe
country where thegoods were wholly
assembled.] (US)Inthecolumn Cthe
original written proposals
forthisheading are
reproduced. The Technical
Committee decided that for
these goods ofthisheading
therule finally agreed for
thetextile products of
Chapters 61and62should
beadopted.G/RO/23
Page17HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
42.03 Articles ofapparel andclothing
accessories, ofleather orofcomposition
leather.[CTH]
[CTH, provided thegoods areknittoshape or
fully assembled inonecountry;
Additional Rule:
Goods ofthisheading which were wholly
obtained from acollection ofparts, which
collection wasclassifiable asanunassembled
good byvirtue ofGeneral Interpretative Rule
2(a), aredeemed tohave originated inthe
country where thegoods were wholly
assembled.]
[Proposal asindicated atthesplit heading
level](EC)Inthecolumn Cthe
original written proposals
forthisheading are
reproduced. The Technical
Committee decided that for
these goods ofthisheading
therule finally agreed for
thetextile products of
Chapters 61and62should
beadopted.
ex42.03 (a) Articles ofapparel, ofleather orof
composition leather[Complete making-up] (EC) Decision asindicated atthe
heading level
ex42.03 (b) Other [CTH] (EC)G/RO/23
Page18CHAPTER 43
Chapter Notes:
[1 Forthepurposes ofdetermining thecountry oforigin forgoods falling within thischapter thatarenotwholly obtained inonecountry, the
following individual processes, considered singly, shall notaffect theorigin ofthegoods concerned, whether ornotsuch processes result inchanges of
classification:
(a) Working orfinishing oneormore edges byhemming, rolling, whipping orsimilar means orbyknotting fringe;
(b) Cutting fabrics, yarns orother materials; orseparating goods produced inthefinished state bycutting along dividing threads orlines;
(c) Assembling orjoining goods bysewing, stitching orother means forconvenience ofshipment orother temporary purposes;
(d) Finishing existing goods with fasteners, buttonholes, "patch" pockets, footstraps, collars, cuffs, labels, trimmings orornamental elements
(including nutnotlimited tolace, nonfunctional stitching, beads, badges, tassels, pompons, fringe, appliqu ésorfeathers) orthelike; or
(e) Putting upgoods forretail saleorinsetsorensembles. (US)] (Basket 2)
[2. Forthepurposes ofheadings 43.03 and43.04, those rules which refer toachange ofheading orsubheading shall notapply tochanges which
result from disassembly. (US)] (Basket 2)
[3. Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result solely from theapplication ofGeneral Rule
ofInterpretation 2(a)with respect tocollection ofparts thatarepresented asunassembled articles ofanother heading orsubheading. (US)] (Basket 2)
[4.Theterm "complete making-up" means thatalltheoperations following cutting have tobeperformed.
However, making-up shall notnecessarily beconsidered asincomplete where oneormore finishing operations have notbeen carried out.
Thefollowing isalistofexamples offinishing operations:
- fitting ofbuttons and/or other types offastenings;
- making ofbutton-holes;
- finishing offtheends oftrouser legsandsleeves orthebottom hemming ofskirts anddresses;
- fitting oftrimmings andaccessories such aspockets, labels, badges, etc.;
- ironing andother preparations ofgarments forsale"ready made". (EC)] (Basket 2)G/RO/23
Page19HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 43 Furskins andartificial fur;
manufactures thereof
43.03 Articles ofapparel, clothing accessories
andother articles offurskin.[CTH]
[CTH, provide thegoods arefully assembled
inonecountry;
Additional Rule:
Goods ofthisheading which were wholly
obtained from acollection ofparts, which
collection wasclassifiable asanunassembled
good byvirtue ofGeneral Interpretative Rule
2(a), aredeemed tohave originated inthe
country where thegoods were wholly
assembled.] (US)
[Proposal asindicated atthesplit heading
level] (EC)Inthecolumn Ctheoriginal
written proposals forthis
heading arereproduced. The
Technical Committee decided
that forthese goods ofthis
heading therule finally agreed
forthetextile products of
Chapters 61and62should be
adopted.
ex43.03 (a) Articles ofapparel, offurskin [Complete making-up] (EC) Decision asindicated atthe
heading level
ex43.03 (b) Other [CTH] (EC)
43.04 Artificial furandarticles thereof Asindicated atthesplit heading level.G/RO/23
Page20HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex43.04 (a) Articles ofartificial fur,apparel [CTH]
[CTH, provided thegoods arefully assembled
inonecountry;
Additional Rule:
Goods ofthisheading which were wholly
obtained from acollection ofparts, which
collection wasclassifiable asanunassembled
good byvirtue ofGeneral Interpretative Rule
2(a), aredeemed tohave originated inthe
country where thegoods were wholly
assembled.] (US)
[CTHS] (IND) (MOR) (HK) (NZ) (PHI)
[Complete making-up] (EC)Inthecolumn Ctheoriginal
written proposals forthis
heading arereproduced. The
Technical Committee decided
that forthese goods ofthis
heading therule finally agreed
forthetextile products of
Chapters 61and62should be
adopted.
ex43.04 (b) Articles ofartificial fur,other [CTH] (EC)
[CTH, provided thegoods arefully assembled
inonecountry] (US)
[CTHS] (IND) (MOR) (HK) (NZ) (PHI)
ex43.04 (c) Other CTH (EC) (US) (IND) (MOR) (HK) (NZ)
(PHI)G/RO/23
Page21
TERMINOLOGY GUIDE
1. Rules presented atheading level:
(a) Iftheruleisforthewhole heading:
CTH - change tothisheading from anyother heading
(b) Iftheruleisforasplitheading:
CTHS - change tothissplitheading fromanyothersplitofthisheading orfrom
anyother heading
CTH - change tothissplitheading from anyother heading
(N.B. change from anyother splitofthisheading isexcluded.)
2. Rules presented atsubheading level:
(a) Iftheruleisforthewhole subheading:
CTSH - change tothissubheading fromanyothersubheading orfromanyother
heading
CTH - change tothissubheading from anyother heading
(N.B. change from anyother subheading ofthisheading isexcluded.)
(b) Iftheruleisforasplitsubheading:
CTSHS - change tothissplitsubheading from anyother splitofthis
subheading orfrom anyother subheading orheading
CTSH - change tothissplitsubheading fromanyother subheading or
heading (N.B. change fromanyother splitofthissubheading
isexcluded)
CTH - change tothissplitsubheading from anyother heading
(N.B. change from anyother splitofthissubheading orfrom anyother subheading ofthisheading
isexcluded.)G/RO/23
Page22
WCO doc.42.269
UNRESOLVED ISSUES FOR DECISION BYTHE
COMMITTEE ONRULES OFORIGIN
AGREED RULES OFORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
ARE DESIGNATED AS"BASKET 1"INTHE ANNEX
PRODUCTS RELATED TOTEXTILES
Thisisthefinalversion ofdoc.42.212 incorporating allcomments received from Members
within 5working daysafterthe11thSession.
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
processes described below haveundergone theirlastsubstantial transformation.G/RO/23
Page23
CHAPTERS 64TO67
(Second Referral)
ISSUE NO.9:OBTAINING PRODUCTS OFSUBHEADING 6406.10 (UPPERS AND PARTS
THEREOF, OTHER THAN STIFFENERS)
Option A: Yes
Theproduction ofuppers andparts thereof, other thanstiffeners, from materials (leather,
textiles, etc.)classified inotherheadings involves sufficient processing operation torender theresultant
products different from theinput materials. Hence, asubstantial transformation isdeemed tohave
occurred. Theorigin rulefortheproducts is"CTH". (EC)(CH) (EGY) (KOR) (MOR) (NOR) (JPN)
(IND)
Option B: Yes,provided
ThisOption doesnotdiffer fromOption A,inthattheobtaining ofproducts ofthissubheading
from materials (leather, textiles, etc.) classified inother Chapter isdeemed tobeasubstantial
transformation. However the"CTH" ruleaspreferred inOption Amight give risetothe
misinterpretation thatobtaining partsfromshoes bydisassembly isalsoasubstantial transformation.
Theorigin rulesuggested is"Change ofChapter (CC)". (CAN) (HK) (AUS) (MEX) (PHI)
Option C: Yes,provided
Theproducts under subheading 6406.10 could begrouped into(a)formed uppers, (b)uppers
other thanformed uppers, and(c)parts ofuppers.
For(a),theorigin ruleisCTSH. "Formed uppers", according totheproponent, mean uppers
ofheading 64.06 having closed bottoms, which havebeenshaped bylasting, molding orotherwise,
butnotbysimply closing atthebottom. (US)
For(b),theobtaining oftheproducts frommaterials classified inanyother heading orwithin
subheading 6406.10 isorigin-conferring ortheproducts areeither knitted toshape orfullyassembled
inonecountry. (US)
For(c),theproduction ofpartsofuppers fromproducts classified inother headings isdeemed
tobeasubstantial transformation. A"CTH" origin ruleispreferred. (US)
Option D: Yes,provided
Same asinOption C,theproducts under subheading 6406.10 could begrouped into(a)formed
uppers, (b)uppers other thanformed uppers, and(c)parts ofuppers.
For(a),"lasting"isconsideredtobetheessentialoperationintheproductionof"formeduppers".
Thecountry where the"lasting" operation wasperformed isthecountry oforigin oftheformed uppers
soproduced. (KOR)
For(b),thecountry oforigin isthecountry where atleasttwoofthefollowing operations
were performed: (i)making fabric, leather, etc.(ii)cutting, (iii)assembling parts; orifnocountry
meets theabove criteria, thecountry where assembly ofparts wasperformed. (KOR)G/RO/23
Page24
For(c),achange from products ofanyother heading isdeemed tobeasubstantial
transformation. Theorigin ruleis"CTH". (KOR)
Relevant HSCodes: 6406.10
ISSUE NO.10: OBTAINING PRODUCTS OFSUBHEADING 6406.99
Option A: Yes
Subheading 6406.99 covers component partsoffootwear notspecified insubheadings 6406.10
to6406.91. Italsocovers gaiters, leggings andsimilar articles.
Theproduction ofproducts ofthissubheading fromproducts (i.e., leather, textiles, plastics)
ofotherheadingsisdeemedtohaveundergonesufficientprocessingtoattainasubstantialtransformation.
Theorigin ruleproposed isCTH. (EC) (CH) (EGY) (KOR) (MOR) (NOR) (PHI) (IND)
Option B: Yes,provided
Theproduction ofproducts ofthissubheading fromproducts ofanyother heading outside the
Chapter isdeemed tobeasubstantial transformation. Theorigin ruleproposed is"Change of
Chapter (CC)". (CAN) (HK) (AUS) (MEX) (JPN)
The"CTH" ruleaspreferred inOption Aabove isnotconsidered appropriate because itmight
leadtothemisinterpretation thatorigin could beconferred onparts obtained, bydisassembly, from
finished footwear classified inother headings ofChapter 64.
Option C: Yes,provided
For"gaiters, leggings andsimilar articles" ofsubheading 6406.99, theorigin ruleproposed
is"CTSH, provided thegoods areeither knitted toshape orfullyassembled inonecountry". This
isbecause substantial transformation ofthegoods isconsidered tobemainly theresult ofoperations
ofknitting parts toshape orassembly ofallinput parts intoacomplete product. (US)
For"other parts offootwear" under thesame subheading, achange tothese products from
theinput products classified inanyother heading isdeemed tobeasubstantial transformation. Hence,
theorigin ruleproposed is"CTH". (US)
Relevant HSCodes: ex6406.99 (a),ex6406.99 (b),G/RO/23
Page25
CHAPTERS 68TO70
(Second Referral)
ISSUE NO.3:PRODUCTION OFCORDS AND STRING, WHETHER ORNOT PLAITED
(SUBHEADING 6812.30) FROM ANY OTHER SUBHEADING
Option A: Yes
Theproduction ofasbestos cords orstring ofsubheading 6812.30 from anyinput product,
i.e.asbestos yarnandthread ofsubheading 6812.20, involves sufficient processing operations forthe
resultant products tobetaken ashaving attained asubstantial transformation. Theorigin rulepreferred
is"CTSH".
Option B: No
Theproduction ofasbestos cords orstring fromanyasbestos material, i.e.crude asbestos fibres
orthose simply graded according tolength, beaten orcleaned under heading 25.24, isasubstantial
transformation. Theorigin ruleis"CTH". (PHI)
Option C: No
Achange from asbestos fibres further worked thanbeaten, cleansed sorted orgraded, etc.
(classifiable insubheading 6812.10 orsubheading 6812.90) toasbestos cords orstring mayconfer
origin.
However, theprocessing ofasbestos yarnorthread ofsubheading 6812.20 tocords orstring
ofsubheading 6812.30 involves onlysimple operations thatcannot result inasubstantial transformation
oftheinput products.
Theorigin ruleshould therefore bedrafted as"CTSH, except from subheading 6812.20".
(JPN) (US)
Relevant HSCodes: 6812.30
ISSUE No.4:PRODUCTION OFGLASS FIBRE YARN FROM GLASS FIBRE SLIVERS OR
CHOPPED STRANDS, OFLENGTH OFMORE THAN 50mm.
Option A: Yes
Glass fibreyarnandglass fibreslivers orchopped strands oflength ofmore than50mmare
classified inthesame subheading 7019.19.
Theproduction ofglass fibreyarnfrom slivers orchopped strands ofglass fibres involves
sufficient processing operations tobring about asubstantial transformation oftheinput products. The
origin ruleis"CTSHS". (US)(HK)
Option B: No
Theproduction ofglass fibreyarnfrom glass fibreslivers orchopped strand cannot betreated asa
substantial transformation. Substantial transformation isdeemed tooccur onlywhen theproducts ofG/RO/23
Page26
subheading 7019.19 aremanufactured direct fromtheinput material (e.g.. cullet orglassinthemass)
classified inother headings. Theorigin rulefortheproducts ofthissubheading is"CTH".
Relevant HSCodes: ex7019.19 (a)
ISSUE No.5:PRODUCTIONOFGLASSFIBREWOVENFABRICSOFSUBHEADINGS7019.51
TO7019.59 FROM PRODUCTS OFOTHER SUBHEADINGS
Option A: Yes
Theproduction ofglassfibrewoven fabrics ofsubheadings 7019.51, 7019.52 or7019.59 from
products ofother subheadings, e.g., glass fibre yarn ofsubheading 7019.19, isasubstantial
transformationsinceitcallsforfabricmakingoperationswhichsubstantiallytransformtheinputmaterials
toadifferent, newproduct. Theorigin ruleforthistransformation should beexpressed as"CTSH".
(JPN) (US)(CAN) (MEX)(HK)
Option B: Yes,provided
Theproduction ofglassfibrewoven fabrics ofsubheadings 7019.51, 7019.52 or7019.59 from
glass fibres ofsubheadings 7019.19 and7019.90 isdeemed tobeasubstantial transformation. The
production ofthefabrics from products ofother subheadings should notbesotreated. Theorigin
ruleproposed is"CTSH from fibres ofsubheadings of7019.19 and7019.90". (EC)
Option C: No
Theproduction ofglassfibrewoven fabrics ofsubheadings 7019.51, 7019.52 or7019.59 from
materials classified inanyother heading, forexample, cullet andglassinthemassunder heading 70.01,
isasubstantial transformation. However, theproduction ofthesubject woven fabrics fromproducts
ofother subheadings within heading 70.19 doesnotentail asubstantial transformation. Theorigin
ruleshould beexpressed as"CTH".
Relevant HSCodes: 7019.51, 7019.52, 7019.59
ISSUE No.6:PRODUCTION OF ARTICLES OF GLASS FIBRES CLASSIFIED IN
SUBHEADING 7019.90 FROM GOODS CLASSIFIED INOTHER SUBHEADING
Option A: Yes
Subheading 7019.90 covers avariety ofproducts ofglass fibres notclassified inother
subheadings. Theproduction ofarticles ofglass fibres ofsubheading 7019.90 fromproducts ofany
other subheading reflects asubstantial transformation astheresultant products attain characters and
usage, different fromtheinput materials. Theorigin ruleforproducts ofthissubheading is"CTSH".
(JPN) (US)(MEX) (HK)
Option B: Yes,provided
Theproduction ofproducts ofsubheading 7019.90 fromglassfibrewoven fabrics of7019.40,
7019.51, 7019.52 or7019.59 isnotconsidered tobeasubstantial transformation because minor
processing operations mayachieve thechange. However, achange fromnonwoven fabrics classified
inother subheadings maybring about asubstantial transformation. Hence, theorigin rulesuggested
forthissubheading is"CTSH, except fromsubheading 7019.40, 7019.51, 7019.52 or7019.59". (CAN)G/RO/23
Page27
Option C: Yes,provided
Theproducts ofsubheading 7019.90 canbegrouped into(a)articles ofglass fibres, and(b)
other. For(a),theorigin ruleshould be"change from glass fibres orglass fibre yarnofany
subheading"; andfor(b),theorigin rulesuggested is"CTH". (EC)
Relevant HSCodes: ex7019.90 (a),ex7019.90 (b)
Option D: No
Theproduction ofarticles ofglass fibres ofsubheading 7019.90 from products ofanyother
heading reflects asubstantial transformation astheresultant products differ significantly fromtheinput
materials, forexample, cullet orglass inthemass classified inheading 70.01. Theorigin rulefor
products ofthissubheading is"CTH".G/RO/23
Page28
CHAPTERS 82TO90
(Second Referral)
ISSUE No.2:ASSEMBLY OFSAFETY SEAT BELTS FROM PARTS
Option A: Yes.
Assembly ofsafety seatbeltsfrompartsclassified insubheading 8708.29 oroutside Chapter 87
isasubstantial transformation.
TheruleisCTSH. (MEX) (EGY) (KOR) (SG)(PHI) (JPN) (CAN) (CH) (MAL) (HK)
Option B: Yes,provided
Themanufacture ofsafety seatbeltsfromthose other thanparts, suchasnarrow woven fabrics
ormetal plates, isorigin-conferring. Ifparts classified insubheading 8708.29 areusedforthe
manufacture, thesafety seatbeltsareconsidered toundergo substantial transformation when required
45percentvalue added issatisfied. (EC)
Option C: No.
Assembly ofsafety seatbeltsfrompartsisasimple operation. Attachment ofpartstofabric
beltsmade fromnarrow woven fabrics ofheading 58.06 doesnotchange thecharacteristics ofinput
materials. Inthiscase,residual rulesshallbeapplicable todetermine thecountry oforigin ofthesafety
seatbelts.
Thecountry oforigin ofsafety seatbelts, notassembled withbuckles, isthecountry oforigin
ofnarrow woven fabrics ofheading 58.06.
Therules are:
- CTH, except from heading 58.06 forsafety seatbelts, notassembled;
- CTH forsafety seatbelts, assembled. (US)
Relevant HSCode: 8708.21, ex87.08 (b)
ISSUE No.3:ASSEMBLY OFPARACHUTES AND ROTOCHUTES FROM PARTS
Option A: Yes.
Assembly ofparachutes androtochutes from parts, suchaspilotchute, main chute canopy,
shroud lines, risers, harness, etc.,classified inthesameheading 88.04 isasubstantial transformation.
TheruleisCTHS. (CAN) (CH) (SG)(MEX) (PHI) (EGY) (HK)
Option B: Yes,provided
Themanufacture ofparachutes androtochutes fromthose other thanpartsisorigin-conferring.
Ifpartsclassified inthesameheading 88.04 areusedforthemanufacture, theparachutes androtochutes
areconsidered toundergo substantial transformation when required 45%value added issatisfied. (EC)G/RO/23
Page29
Option C: No.
Assembly ofparachutes androtochutes frompartsisasimple operation. Cutting andsewing
offabrics donotchange thecharacteristics ofinput materials. Inthiscase, residual rules shallbe
applicable todetermine thecountry oforigin oftheparachutes androtochutes.
TheruleisCTH. (JPN) (KOR) (US)
Relevant HSCode: 88.04, ex88.04(a)
ISSUE No.4:MANUFACTURING PARTS OFPARACHUTES AND ROTOCHUTES FROM
FABRICS
Option A: Yes.
Manufacture ofpartsofparachutes androtochutes changes thecharacteristics ofinputmaterials,
suchasfabrics. CTH issufficient toexpress substantial transformation. (CAN) (CH) (SG)(MEX)
(PHI) (EGY) (JPN) (KOR) (EC) (HK)
Option B: No.
Cutting andsewing offabrics donotchange thecharacteristics ofinput materials. Thecountry
oforigin ofparts ofparachutes androtochutes isthecountry oforigin offabrics used.
TheruleisCTH, except from headings 54.07 through 54.08 orfrom heading 59.03 (US)
Relevant HSCode: 88.04, ex88.04(b)G/RO/23
Page30
CHAPTERS 94TO97
(First Referral)
ISSUE NO.1:PRODUCTION OFSLEEPING BAGS (CLASSIFIED INSUBHEADING 9404.30)
AND ARTICLES OFBEDDING AND SIMILAR FURNISHINGS (CLASSIFIED
INSUBHEADING 9404.90) FROM ANY MATERIAL
Option A: Yes
Theproduction ofsleeping bagsofsubheading 9404.30 andarticles ofbedding andsimilar
furnishings ofsubheading 9404.90 frommaterials ofanyother heading isasubstantial transformation.
Theworking andprocessing givetheresultant products theiressential characters andusage. Therule
forproducts ofthese subheadings is"CTH". (MEX) (CAN) (JPN) (CH) NOR) (PHI) (IND) (HK)
Option B: Yes,provided
Besides agreeing withOption A,theproponent ofOption Bpreferred tohavearesidual rule
tosupplement theprincipal ruleof"CTH". Theresidual rulereads: "manufacture where theincrease
invalue acquired asaresult ofworking andprocessing, andifapplicable, theincorporation ofparts
originating inthecountry ofmanufacture represents atleast45%oftheex-works priceoftheproduct".
(EC)
Option C: No
Theproduction ofsleeping bagsofsubheading 9404.30 andarticles ofbedding andsimilar
furnishings ofsubheading 9404.90 fromtextile fabrics classified inanumber ofother headings orfrom
other made-up articles ofsubheading 6307.90 doesnotbring about asubstantial transformation. There
isnotsufficient difference between theinput andtheresultant products.
Theorigin ruleproposed forproducts ofsubheadings 9404.30 and9404.90 is:"CTH, except
fromheadings 50.07, 51.11 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through
55.16, 56.02 through 56.03, 56.08, 58.01 through 58.06, 58.08 through 58.11, 59.03, 59.06 through
59.07 and60.02, andfrom subheading 6307.90". (US)
Relevant HSCodes: 9404.30, 9404.90
ISSUE NO.2:OBTAINING PARTS AND ACCESSORIES OFSUBHEADINGS 9502.91 FROM
PRODUCTS OFOTHER SUBHEADINGS
OPTIONS
Issue No.50fortextiles (Chapters 61and62)refers.
Relevant HSCodes: 9502.91
ISSUE NO.3:OBTAINING PARTS OFSUBHEADINGS 9502.99 FROM PRODUCTS OFOTHER
SUBHEADINGS
Option A: YesG/RO/23
Page31
Subheading 9502.99 refers todolls’parts andaccessories, other thanthose dolldresses,
accessories, footwear andheadgear classified insubheading 9502.91. More specifically, thesubheading
covers dolls’heads, bodies, limbs, wigs, etc.ofallmaterials.
Theobtaining ofparts andaccessories ofthissubheading from input products ofanyother
subheading isasubstantial transformation. Theorigin ruleproposed is"CTSH". (CAN) (PHI)
Option B: No
Theobtaining ofpartsofthissubheading frominput products ofanyother heading rather than
subheading isasubstantial transformation. Itisimpossible tochange toproducts ofthissubheading
fromsubheadings 9502.10 -9502.91 unless bydisassembly ofthefinished products. Theorigin rule
of"CTH" istherefore preferred. (CH) (HK) (MEX) (US)(JPN)
Option C: No
Same asOption B,theorigin ruleof"CTH" isproposed toreflect thattheobtaining ofparts
ofthissubheading from input products ofanyother heading isasubstantial transformation.
However, thefollowing operations arenotregarded assubstantial transformation conferring
origin, whether ornottheyresult inachange ofclassification :
1. Obtaining articles orparts bydisassembling;
2. Repackaging orthepresentation ofarticle foruseother thanthatforwhich theywereinitially
designed orintended. Forexample, garments initially designed forbabies (heading 61.11 or
62.09) andpresented asaccessories fordolls (heading 95.02). (EC)
Relevant HSCodes: 9502.99
ISSUE NO.4:OBTAINING OFTYPEWRITER ORSIMILAR RIBBONS FROM PRODUCTS OF
OTHER HEADINGS
Option A: Yes
Typewriter orsimilar ribbons maybemade ofwoven textiles, plastics orpaper. They must
havebeeninked orotherwise prepared togiveimpressions (e.g.impregnation oftextile ribbons, or
coating ofplastics striporpaper withcolouring matter, ink,etc.)Theobtaining oftypewriter orsimilar
ribbons isconsidered tobeasubstantial transformation. Itinvolves sufficient working orprocessing
tochange thenature andcharacteristics oftheinput materials. Theorigin ruleis"CTH". (HK)
Option B: No
Theprocessing ofcertain woven textiles, forinstance, bycutting fabrics intostrips, toobtain
typewriter orsimilar ribbons isinsufficient toreflect asubstantial transformation.
Theorigin rulesuggested forthissubheading is:"CTH, except from headings 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16,
56.03, 58.06, 59.03, 59.06 through 59.07 and60.02". (US)
Relevant HSCodes: 9612.10G/RO/23
Page32
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS"BASKET 1";
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS"BASKET 2".G/RO/23
Page33Chapter 64
Chapter Notes:
Definition of"formed uppers":
[Formed uppers areuppers withclosed bottoms andshaped bylasting, moulding orotherwise butnotbysimply closing atthebottom. (HK)]
(Basket 2)
[Forthepurposes oftheNomenclature Matrix, theterm"formed uppers" means uppers ofHeading No.64.06 having closed bottoms, which have
beenshaped bylasting, molding orotherwise, butnotbysimply closing atthebottom. (US)] (Basket 2)
[Uppers withinsole material attached totheupper, which would prevent thebaseofafootplaced intheupper from coming incontact withthe
ground. Except forfootwear ofmoccasin styleconstruction, where theupper material iscontinued under thefoottoform aninsole from one
continuous piece ofleather. (AUS)] (Basket 2)
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 64 Footwear, gaiters andthelike; parts of
such articles
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.Asindicated atthesubheading level.
6406.10 -Uppers andparts thereof, other than
stiffeners[CC] (CAN) (HK) (AUS) (MEX) (PHI) Submitted toCRO fordecision
[CTH] (EC) (CH) (EGY) (KOR) (MOR)
(NOR) (JPN) (IND)G/RO/23
Page34HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Proposals asindicated atthesplit
subheading level.] (US) (KOR)
ex6406.10 (a) --Formed uppers [CTSH] (US)
[The country where lasting operation was
performed] (KOR)
ex6406.10 (b) --Uppers other thanformed uppers [CTH orachange within thissubheading,
provided thegoods areeither knittoshape
orfully assembled inonecountry] (US)
[The country where atleast twoofthe
following operations were performed:
making fabric, leather, etc., cutting,
assembling parts; or,ifnocountry meets
theabove, thecountry where assembly of
parts wasperformed] (KOR)
ex6406.10 (c) --Parts ofuppers [CTH] (US) (KOR)
6406.99 --Ofother materials [CC] (CAN) (HK) (AUS) (MEX) (JPN) Submitted toCRO fordecision
[CTH] (EC) (CH) (EGY) (KOR) (MOR)
(NOR) (PHI) (IND)
[Asindicated atthesplitsubheading level].
(US)
ex6406.99 (a) ---Gaiters, leggings andsimilar articles [CTSH, provided thegoods areeither knit
toshape orfully assembled inonecountry]
(US)Decision asindicated atthe
subheading level.
ex6406.99 (b) ---Other parts offootwear [CTH] (US)G/RO/23
Page35CHAPTER 68
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 68 Articles ofstone, plaster, cement,
asbestos, mica orsimilar materials.
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.Asindicated atthesubheading level
6812.30 -Cords andstring, whether ornot
plaited[CTSH] Submitted toCRO fordecision
[CTH] (PHI)
[CTSH, except from subheading 6812.20]
(JPN) (US)
68.15 Articles ofstone orofother mineral
substances (including carbon fibres,
articles ofcarbon fibres andarticles of
peat), notelsewhere specified or
included.Asindicated atthesubheading level.G/RO/23
Page36HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
6815.10 -Non-electrical articles ofgraphite or
other carbonAsindicated atthesplitsubheading level.
ex6815.10 (a) --Carbon fibers CTH Basket 1
ex6815.10(b) --Other CTSHS Basket 1
6815.20 -Articles ofpeat CTH Basket 1
-Other articles
6815.91 --Containing magnesite, dolomite or
chromiteCTH Basket 1
6815.99 --Other CTH Basket 1G/RO/23
Page37CHAPTER 70
Chapter Notes: (Basket 2)
[1. Forheading 70.19, those ruleswhich refertoachange ofsubheading shallnotapply tochanges which aretheresult solely oftrimming orcutting.] (JPN)
(US)(CAN) (MEX)
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 70 Glass andglassware
70.19 Glass fibres (including glass wool) and
articles thereof (forexample, yarn,
woven fabrics):Asindicated atthesubheading level
-Slivers, rovings, yarnandchopped
strands:
7019.11 --Chopped strands, ofalength ofnot
more than50mmCTH Basket 1
7019.12 --Rovings CTH Basket 1
7019.19 --Other Asindicated atthesplitsubheading level
ex7019.19 (a) ---Yarn [CTH(
[CTSHS( (US) (HK)Submitted toCRO fordecision
ex7019.19 (b) ---Other CTH Basket 1G/RO/23
Page38HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
-Thin sheets (voiles), webs,
mats, mattresses, boards and
similar nonwoven products:
7019.31 --Mats CTSH Basket 1
7019.32 --Thin sheets (voiles) CTSH Basket 1
7019.39 --Other CTSH Basket 1
7019.40 -Woven fabrics ofrovings. CTSH Basket 1
-Other woven fabrics:
7019.51 --Ofawidth notexceeding 30cm [CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)
[CTSH from subheading 7019.19 or
7019.90] (EC)Submitted toCRO fordecision
7019.52 --Ofawidth exceeding 30cm,plain
weave, weighing lessthan 250g/m2,
offilaments measuring persingle
yarn notmore than 136tex[CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)
[CTSH from subheading 7019.19 or
7019.90] (EC)Submitted toCRO fordecision
7019.59 --Other [CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)
[CTSH from subheading 7019.19 or
7019.90] (EC)Submitted toCRO fordecisionG/RO/23
Page39HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7019.90 -Other [CTH]
[CTSH] (JPN) (US) (MEX) (HK)
[CTSH, except from subheadings 7019.40,
7019.51, 7019.52 or7019.59] (CAN)
[Asindicated atthesplit subheading level]
(EC)Submitted toCRO fordecision
ex7019.90 (a)
ex7019.90 (b)--Articles
--Other[CTSH from fibres oryarn ofany
subheading] (EC)
[CTH] (EC)Decision asindicated atthe
subheading level.G/RO/23
Page40CHAPTER 87
CHAPTER NOTES:
CHAPTER NOTES (JPN) Basket 2
Theassembling process toafinished product from itsparts isbasically deemed tobeasubstantial transformation.
Notwithstanding anyoftheheading/subheading byheading/subheading rules, inthisChapter:
i. theprocess ofobtaining parts from aproduct inwhich theparts were incorporated bydisassembling isnotdeemed tobeasubstantial
transformation;
ii. theRule 2(a)oftheHSforanarticle complete orfinished, presented unassembled ordisassembled isnotapplied.
Theprocess ofobtaining parts from aproduct inwhich theparts were incorporated bydisassembly isnotdeemed tobeasubstantial transformation.
(JPN)]
CHAPTER NOTES (CH) Basket 2
[Themanufacturing process fortheassembly ofafinished product from parts is,inprinciple, considered thelastsubstantial transformation.
Ageneral Chapter Rule isnecessary fortheworking andassembly ofparts where: there isnochange oftariff heading orsubheading; andthefunctional
character oftheinitial parts results from their working andassembly toproduce anew part.
AChapter Rule isnecessary tostipulate thatobtaining parts bydisassembly ofagood does notconstitute asubstantial transformation anddoes not
confer origin. (CH) ]
[Legal Notes (US) Basket 2
1. Forthepurposes ofthischapter:G/RO/23
Page41a. References tosubheadings shall betaken toinclude references tosplit headings andsplit subheadings.
b. Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result from disassembly.
c. Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result solely from theapplication ofGeneral
Rule ofInterpretation 2(a)with respect tocollections ofparts thatarepresented asunassembled articles ofanother heading orsubheading.
d. Notwithstanding thechange ofclassification rules below, theassembly ofagood from acollection ofparts classified inthesame heading
orsubheading astheassembled good shall have origin inthecountry where thegood isassembled, provided thatnone oftheunassembled
components, ifseparately presented, would have been classifiable inthesame heading orsubheading astheassembled good, orclassifiable
inheading 87.06.
2. Forthepurposes ofthischapter thefollowing goods, when assembled andfinished, shall originate inthecountry where assembly andfinishing results
inachange ofsubheading:
(a) Bumpers;
(b) Airbagsystems (including inflators andmodules);
(c) Body assemblies ;
(d) Brakes andservo-brakes;
(e) Gear boxes andsimilar gear assemblies;
(f) Axles, whether ornotprovided with other transmission components;
(g) Wheels;
(h) Suspension shock-absorbers;
(ij) Vehicle suspension assemblies;
(k) Radiators;
(l) Silencers andexhaust pipes;
(m) Clutches;
(n) Steering wheels, steering columns andsteering boxes;
(o) Handle barassemblies; and
(p) Chassis orframe assemblies. (US) ]G/RO/23
Page42[Chapter Note (PHI) Basket 2
Notwithstanding thechange ofclassification rules below, theassembly ofagood from acollection ofparts classified inthesame heading orsubheading
astheassembled good shall have origin inthecountry where thegood isassembled, provided thatnone oftheunassembled components, ifseparately presented,
would have been classifiable inthesame heading orsubheading astheassembled good, orclassifiable inheading 87.06. (PHI) ]
[Legal Notes (KOR) Basket 2
1. Disassembling operations donotconstitute asubstantial transformation, although such operations satisfy thechange ofclassification rules setforth
inthisChapter.
2. Assembling unassembled ordisassembled articles which areclassified intheheading orsubheading oftheassembled articles byvirtue oftheGIR
2(a)constitutes asubstantial transformation, although such operation does notsatisfy thechange ofclassification rules setforth inthisChapter. Inthiscase,
however, none ofthecomponents oftheunassembled ordisassembled articles, ifseparately presented, should beclassified under thesame heading orsubheading
astheassembled articles.
3. Incaseofpresenting complete orfinished articles, asunassembled bymerely collecting parts without anyfurther processing, thecollection ofparts
cansatisfy thechange oftheclassification rules setforth inthisChapter. Notwithstanding thesatisfaction oftherules, such operation does notconstitute
asubstantial transformation. (KOR) ]
[AdValorem Criterion (EC) Basket 2
Origin criterion proposed
Manufacture where theincrease invalue acquired asaresult ofworking andprocessing and, ifapplicable, theincorporation ofparts originating
inthecountry ofmanufacture represents atleast X%oftheex-works price oftheproduct.G/RO/23
Page43Method ofcalculating thepercentage
Forthepurpose ofcalculating thepercentage ofthevalue added requested theterm "ex-works price" shall mean theprice paidfortheproduct obtained
tothemanufacturer inwhose undertaking thelastworking orprocessing iscarried out; theterm "value acquired asaresult ofworking andprocessing and
incorporation ofparts originating inthecountry ofmanufacture" shall mean theincrease invalue resulting from theassembly itself, together withanypreparatory,
finishing andchecking operations, andfrom theincorporation ofanyparts originating inthecountry where theoperations were carried out,including profit
andgeneral costs borne inthatcountry asaresult ofthese operations. (EC)(
[CHAPTER NOTES (SG) Basket 2
Notwithstanding achange ofclassification, disassembly ofanarticle intoitscomponents orparts shall notconfer origin.
Goods ofthischapter thatarenotwholly theproduct ofonecountry shall bedeemed tooriginate inthelastcountry where oneofthefollowing occurs:
(a) Non-originating materials undergo achange ofclassification from anyother sub-heading, including asub-heading ofthesame heading (CTSH);
orfrom anyother heading (CTH) asindicated inthespecific headings orsubheadings ;or
(b) Sub-assembly ofagood from parts classified inthesame heading orsubheading whereby thefinished product hasacquired newcharacteristics
orusedifferent from theparts used; or
(c) Process/es asdefined forthespecific headings orsubheadings which result innew characteristics oruseinthefinished product.
Assembly ofparts tofinished goods issubstantial transformation asthefinished goods have acquired different andnewcharacteristics notinherent
intheindividual components. (SG) ]
[CHAPTER NOTES (CAN) Basket 2
Notwithstanding achange ofclassification, disassembly ofanarticle intoitscomponents orparts shall notconfer origin. (CAN)]G/RO/23
Page44HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
87.08 Parts andaccessories ofthemotor
vehicles ofheadings Nos. 87.01 to87.05.Proposals asspecified forsubheadings or
split heading
ex87.08 (a) Goods enumerated inLegal Note 2tothis
Chapter[CTHS] (US) Basket 2
ex87.08 (b) Safety seatbelts, notassembled [CTH, except from 58.06] (US) Submitted toCRO fordecision
ex87.08 (c) Other [CTH] (US) Basket 2
8708.21 --Safety seatbelts [CTSH] (MEX) (EGY) (KOR) (SG) (PHI)
(JPN) (CAN) (CH) (MAL) (HK)
[CTH; or
manufacture where theincrease invalue
acquired asaresult ofworking and
processing, andifapplicable, the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45% oftheex-works price oftheproduct]
(EC)Submitted toCRO fordecisionG/RO/23
Page45Chapter 88
Chapter Notes: (Basket 2)
1. Forthepurposes ofthisChapter:
General provision (SG)
Goods ofthischapter thatarenotwholly theproduct ofonecountry shallbedeemed tooriginate inthelastcountry where oneofthefollowing
occurs:
Non-originating materials undergo achange ofclassification fromanyother sub-heading, including asub-heading ofthesameheading (CTSH);
orfrom anyother heading (CTH) asindicated inthespecific headings orsubheadings ;or
Sub-assembly ofagoodfrompartsclassified inthesame heading orsubheading whereby thefinished product hasacquired newcharacteristics
orusedifferent from theparts used; (Issues 1(c),(d))or
Process/es asdefined forthespecific headings orsubheadings which result innewcharacteristics oruseinthefinished product.
Terminology
a) References tosubheadings shallbetaken toinclude references tosplitheadings andsplitsubheadings. (US)
Disassembly (Issue 2)
b-1) Those rules which refertoachange ofheading orsubheading shallnotapply tochanges which result from disassembly. (US)
b-2) Disassembling operations donotconstitute asubstantial transformation, although suchoperations satisfy thechange ofclassification
rules setforth inthisChapter. (KOR)
b-3) Notwithstanding achange inclassification, disassembly ofanarticle intoitscomponents orparts shallnotconfer origin. (SG)
Application ofGIR2(a) (Issue 1(b))
c-1) Those rules which refertoachange ofheading orsubheading shallnotapply tochanges which result solely from theapplication of
General RuleofInterpretation 2(a)withrespect tocollections ofpartsthatarepresented asunassembled articles ofanother heading
orsubheading. (US)G/RO/23
Page46c-2) Incaseofpresentingcompleteorfinishedarticles,asunassembledbymerelycollectingpartswithoutanyfurtherprocessing,thecollection
ofpartscansatisfy thechange oftheclassification rulessetforthinthisChapter. Notwithstanding thesatisfaction oftherules, such
operation doesnotconstitute asubstantial transformation. (KOR)
Origin ofthegoods assembled from collection ofparts (Issue 1(b))
d-1) Notwithstanding thechange ofclassification rules below, theassembly ofagood from acollection ofparts classified inthesame
heading orsubheading astheassembled good shallhaveorigin inthecountry where thegood isassembled, provided thatnoneof
theunassembled components, ifseparately presented, would havebeenclassified inthesame heading orsubheading astheassembled
good. (US)
d-2) Assembling unassembled ordisassembled articles which areclassified intheheading orsubheading oftheassembled articles byvirtue
oftheGIR2(a)constitutes asubstantial transformation, although suchoperation doesnotsatisfy thechange ofclassification rules
setforth inthisChapter. Inthiscase, however, noneofthecomponents oftheunassembled ordisassembled articles, ifseparately
presented, should beclassified under thesame heading orsubheading astheassembled articles. (KOR)
Value Added Rule (EC)
Origin criterion proposed:
Manufacture where theincrease invalue acquired asaresult ofworking andprocessing and,ifapplicable, theincorporation ofpartsoriginating
inthecountry ofmanufacture represents atleast45%oftheex-works price oftheproduct.
Method ofcalculating thepercentage:
Forthepurpose ofcalculating thepercentage ofthevalue added requested
Theterm"ex-works price" shallmean theprice paidfortheproduct obtained tothemanufacture inwhose undertaking thelastworking or
processing iscarried out;
Theterm"value acquired asaresult ofworking andprocessing andincorporation ofparts originating inthecountry ofmanufacture" shall
mean theincrease invalue resulting fromtheassembly itself, together withanypreparatory, finishing andchecking operations, andfromtheincorporation
ofanyparts originating inthecountry where theoperations werecarried out,including profit andgeneral costs borne inthatcountry asaresult of
these operations.G/RO/23
Page47CHAPTER 88
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 88 Aircraft, spacecraft, andparts thereof
88.04 Parachutes (including dirigible
parachutes andparagliders) and
rotochutes; parts thereof and
accessories thereto.[CTH] (JPN) (KOR)
[CTH, or
manufacture where theincrease invalue
acquired asaresult ofworking and
processing, andifapplicable, the
incorporation ofparts originating inthe
country ofmanufacture represents atleast 45
%oftheex-works price oftheproduct] (EC)Submitted toCRO fordecision
[Proposals asspecified forsplitheadings]
ex88.04 (a) Parachutes (including dirigible parachutes
andparagliders) androtochutes[CTHS] (CAN) (CH) (SG) (EGY) (MEX)
(PHI) (HK)Submitted toCRO fordecision
[CTH] (US)
ex88.04 (b) Parts thereof andaccessories ofparachutes
(including dirigible parachutes and
paragliders) androtochutes[CTH] (CH) (CAN) (SG) (EGY) (MEX)
(PHI) (HK)
[CTH, except from headings 54.07 through
54.08 orfrom heading 59.03] (US)G/RO/23
Page48CHAPTER 94
Chapter Notes :(Basket 2)
[1. Obtaining articles orparts bydisassembling isnotregarded asasubstantial transformation whether ornotthedisassembly-operation results inachange of
classification.] (EC)
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
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 buildings
94.04 Mattress supports; articles ofbedding
andsimilar furnishing (forexample,
mattresses, quilts, eiderdowns,
cushions, pouffes fand pillows) fitted
with anysprings orstuffed or
internally fitted with anymaterial or
ofcellular rubber orplastics, whether
ornotcovered.Proposals asspecified forsubheadings.
9404.30 -Sleeping bags [CTH] (MEX) (CAN) (JPN) (CH) (NOR)
(PHI) (IND) (HK)Submitted toCRO fordecisionG/RO/23
Page49HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTH, except from headings 50.07, 51.11
through 52.12, 53.09 through 53.11, 54.07
through 54.08, 55.12 through 55.16, 56.02
through 56.03, 56.08, 58.01 through 58.06,
58.08 through 58.11, 59.03, 59.06 through
59.07, and60.02 andfrom subheading
6307.90] (US)
[CTH;
Residual rule: Manufacture where the
increase invalue acquired asaresult of
working andprocessing, andifapplicable, the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45% oftheex-works price oftheproduct]
(EC)
9404.90 -Other [CTH] (CAN) (JPN) (CH) (MEX) (IND)
(HK)Submitted toCRO fordecision
[CTH, except from headings 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 56.08,
58.01 through 58.06, 58.08 through 58.11,
59.03, 59.06 through 59.07, and60.01
through 60.02 andfrom subheading 6307.90]
(US)G/RO/23
Page50HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTH;
Residual rule: Manufacture where the
increase invalue acquired asaresult of
working andprocessing, andifapplicable, the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45% oftheex-works price oftheproduct]
(EC)G/RO/23
Page51CHAPTER 95
Chapter Notes :
[1. Where goods andtheir parts areclassified inthesame subheading orthesame heading, where thatheading isnotfurther subdivided into
subheadings, analternative rulewillbedeveloped topermit achange tothegoods from their parts, provided thatoneormore supplementary requirement(s),
asthecase may be,is/are met.] (CAN) Basket 2
[2. Thefollowing operations arenotregarded assubstantial transformations conferring theorigin, whether ornotthey result inachange of
classification:
A. Obtaining articles orparts bydisassembling;
B. Repackaging orthepresentation ofarticles foruseother than thatforwhich they were initially designed orintended.
[Forexample, garments initially designed forbabies (heading 61.11 or62.09) andpresented asaccessories fordolls (heading 95.02).]] (EC) Basket 2
[3. Where achange inclassification results from achange ofuseofgoods, which have undergone nofurther working oroperations, thechange isnot
considered asorigin-conferring.] (JPN) Basket 2
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 95 Toys, games andsports requisites;
parts andaccessories thereof
95.02 Dolls representing only human beings. Proposals asspecified forsubheadings
-Parts andaccessories :G/RO/23
Page52HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
9502.91 --Garments andaccessories therefor,
footwear andheadgear[CTSH] (CAN) (PHI)
[CTH] (CH) (HK) (MEX) (JPN)
[CTH, provided thatthegoods areeither knit
toshape orfully assembled inonecountry]
(US)
[Asindicated atthesplit subheading level]
(EC)Inthecolumn Ctheoriginal
written proposals forthis
heading arereproduced. The
Technical Committee decided
that forthese goods ofthis
heading therule finally agreed
forthetextile products of
Chapters 61and62should be
adopted.
ex9502.91(a)
ex9502.91(b)
ex9502.91(c)
ex9502.91(d)
ex9502.91(e)--Finished orcomplete garments
--Unfinished orincomplete garments
--Clothing accessories ofanytextile
fabric
--Footwear andheadgear
--Accessories[Complete making-up] (EC)
[Manufacture from yarn] (EC)
[Manufacture from yarn] (EC)
[CTH] (EC)
[CTH] (EC)Decision asindicated atthe
subheading level.
NB: seeChapter note (EC)
NB: seeChapter note (EC)
9502.99 --Other [CTSH] (CAN) (PHI)
[CTH] (CH) (HK) (MEX) (US) (EC) (JPN)Submitted toCRO fordecision
NB: seeChapter note (EC)G/RO/23
Page53CHAPTER 96
Chapter Notes :
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 96 Miscellaneous manufactured articles
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 .
9612.10 -Ribbons [CTH] (HK)
[CTH, except from headings 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.03, 58.06, 59.03, 59.06
through59.07 and60.02] (US)Submitted toCRO fordecisionG/RO/23
Page 54
TERMINOLOGY GUIDE
1. Rules presented atheading level:
(a) Iftheruleisforthewhole heading:
CTH - change tothisheading from anyother heading
(b) Iftheruleisforasplitheading:
CTHS - change tothissplitheading fromanyothersplitofthisheading orfrom
anyother heading
CTH - change tothissplitheading from anyother heading
(N.B. change from anyother splitofthisheading isexcluded.)
2. Rules presented atsubheading level:
(a) Iftheruleisforthewhole subheading:
CTSH - change tothissubheading fromanyothersubheading orfromanyother
heading
CTH - change tothissubheading from anyother heading
(N.B. change from anyother subheading ofthisheading isexcluded.)
(b) Iftheruleisforasplitsubheading:
CTSHS - change tothissplitsubheading fromanyother splitofthissubheading
orfrom anyother subheading orheading
CTSH - change tothissplitsubheading fromanyother subheading orheading
(N.B. change from anyother splitofthissubheading isexcluded)
CTH - change tothissplitsubheading from anyother heading
(N.B. change from anyother splitofthissubheading orfrom anyother subheading ofthisheading
isexcluded.)G/RO/23
Page 55
WCO.doc 42.318
UNRESOLVED ISSUES FOR DECISION BYTHE
COMMITTEE ONRULES OFORIGIN
AGREED RULES OFORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
ARE DESIGNATED AS"BASKET 1"INTHE ANNEX
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OF
ORIGIN FOR FURTHER DISCUSSION -DESIGNATED AS"BASKET 2"
_____________
CHAPTERS 32TO38G/RO/23
Page 56
CHAPTERS 32TO38
N.B.: Thenumbering oftheissues referred fordecision follows thesequence which endswithissue
No.3inreferral Doc. 41.847 covering Chapters 30-32 (Part).
ISSUE No.4: PRODUCTIONOFCHEMICALSHAVINGINCREASEDPARTICLESIZE
(GRANULATION, PELLETIZING, EXTRUSION, ROTO FORMING AND
FLAKING)
OPTION A:Yes
Crude solidchemicals fromsynthesis arenormally intheformofpowders withaverybroad
particle sizedistribution. Inthisform, theygenerally cannot beusedbytheprocessing industry, as
theyalsocontain verysmall particles (below 50microns) behaving asdust.
Thisdustprevents aproduct from itsintended use:
- causing inaccurate, unreproducible, uneven dosing rates andclogging ofpneumatic lines.
Because ofrequirements ofindustrial hygiene (acute toxicity, inducing asthmatic reactions,
lungcancer, etc.)creating safety hazards duetodustexplosions
Suchagood, ifpossessing theintrinsic chemical characteristics fortheintended purpose but
being prevented from itsusebecause ofitsdusting behaviour, willfinditsdueplace inthemarket
byphysical modification, i.e.bysignificantly increasing itsparticle sizeandradically eliminating small
particles (below 100microns).
Thetechnologies being developed forincreasing theparticle sizeofchemicals havetotake
intoaccount thechemical andphysical characteristics ofthegood tobemodified, suchasthermal
stability, melting range, itsdepressability bythird components, etc.,andthepermanence ofthe
elimination ofdusttobeachieved.
Depending ontheproduct ’spurpose andtheproperties ofthechemical compound ormixture,
thechoice oftechnology tobeusedforitsincrease inparticle sizemayvary. Today mostcommonly
inuseare:
Granulation inspray dryers (including those withfluidized bed)
Pelletizing (forms acoating byslight melting ofsurface)
Extrusion (after melting)
Rotoforming orprilling (after melting)
Flaking (after melting)
Products withintrinsically valuable chemical characteristics, butbeing prevented from their
usebydetrimental (mean) particle size,particle sizedistribution orsurface areacanbephysically
modified intovaluable products, bythecontrolled increase ofparticle size. Suchincrease ofparticle
sizerepresents asubstantial transformation, which should confer origin.
Thesubstantial transformations which result from these operations should bereflected ina
Chapter Notewhich specifies thatmodifications inparticle size,asopposed toreductions inparticle
sizeonly, aretobeconsidered asorigin conferring. (CH, SG)
OPTION B:NoG/RO/23
Page 57
Theproduction ofchemical goods having increased particle size isafinishing operation
performed foreaseofhandling resulting innochanges inessential chemical characteristics. (EC,JPN,
US)
Relevant HSCodes
CHAPTERS 32,34,38and39
ISSUE No.5:PRODUCTION OFMIXTURES AND PREPARATIONS BASED ONSYNTHETIC
ORGANIC COLOURING MATTER OFSUBHEADING 3204.19 USING
COLOURING AFTTER AND PREPARATIONS OFSUBHEADINGS 3204.11
THROUGH 3204.17
OPTION A:Yes
Achange ofclassification fromsubheadings 3204.11 through 3204.17 tosubheading 3204.19,
orfromanyotherheading iftheChapter NoteonMixtures andBlends issatisfied, issufficient toreflect
thesubstantial transformation oftheinputmaterials intoanewgoodidentified intheHarmonized System
andclassified insubheading 3204.19. There canbeahighdegree ofconfidence thatthemixing
operations which takeplace areexpressed equally accurately byeither thechange oftariffclassification
atthesubheading levelorbytheChapter NoteonMixtures andBlends. Under these circumstances,
theapplication oftherulewould befacilitated fortheuserbyallowing himtorefertothetariff shift
criterion alone, without thenecessity todetermine whether therequirements oftheChapter Noteon
Mixtures andBlends havebeensatisfied.
Theruleshould be:(JPN, COL, NZ,CAN, MEX, EGY, US,CH,SG):
CTSH; Chapter Note onMixtures andBlends applies togoods within thesubheading
OPTION B:Yes,provided
Considering thatthere cannot beanyassurance thatsimple mixing andblending leading to
subheading 3204.19 canbeexcluded byachange ofheading rule,aChapter Note onmixtures and
blends would bemore appropriate toreflect substantial transformation. Thisapproach willprovide
theassurance thattheresulting goods haveinfactsatisfied therelevant criteria formixtures andblending,
i.e.,thatthenewgoods haveacquired newphysical orchemical characteristics which arerelevant
tothepurposes orusesofthegood which aredifferent from theinput materials.
Theruleshould be:(BRA, EC)
CTH; Chapter Note onMixtures andBlends applies togoods within theheading
Relevant HSCodes
3204.19
ISSUE No.6:PRODUCTION OFPERFUMES AND TOILET WATERS OFHEADING 33.03 BY
MIXING GOODS OFTHE SAME HEADING ORBYUSING GOODS OF33.01
OR33.02
OPTION A:YesG/RO/23
Page 58
Theproduction ofperfumes andtoilet waters ofheading 33.03 using essential oilsandrelated
goods ofheading 33.01 orusing mixtures ofodoriferous substances andrelated goods ofheading 33.02
results insubstantial transformation oftheinput materials which isreflected byaruleofchange of
tariffheading without qualification. Also, theproduction perfumes andtoiletwaters fromintermediate
products classified inheading 33.03 inamanner which satisfies theChapter Note onMixtures and
Blendsexpressesthesubstantialtransformationwhichtheintermediateproductsundergo.Thepreparation
ofperfumes andtoilet waters ofheading 33.03, whatever thesource materials, results innewproducts
withnewcommercial identities andcharacteristics, withorwithout achange oftariff classification.
TheChapter Note onMixtures andBlends should apply forheading 33.03 soastotakeaccount of
thesignificant expertise required toachieve thedesired results inthefinished products.
Theruleshould be(CH, EGY, SG,PHI):
CTH; Chapter Note onMixtures andBlends applies togoods within theheading
OPTION B:Yes,except fordilutions andexcept formixtures ofperfumes ortoilet waters
Theperfumes andtoilet waters ofheading 33.03 derive theiressential characters fromtheodoriferous
substances classified inheadings 33.01 and33.02. Iftheproduction ofperfumes andtoilet waters
isaccomplished bydilution alone substantial transformation doesnottakeplace. TheChapter Note
onMixtures andBlends should notbeapplied toconfer origin upon mixtures ofperfumes andtoilet
waters because theinput materials donotimpart anynewodoriferous characteristics tothenewgoods.
Theruleshould be(US):
CTH except fromheadings 33.01 or33.02 when thischange results frommeredilution (Chapter Note
onMixtures andBlends nottoapply).
OPTION C:Yes,except forthemere addition ofalcohol toodoriferous substances ortoperfume
baseandexcept formixtures ofperfume ortoilet waters.
Theproduction ofperfumes andtoilet waters ofheading 33.03 doesnotconfer origin when
theprocess consists ofthemere addition ofalcohol toodoriferous substances (33.01) ortoperfume
base(33.02). Thisismerely adilution which doesnotchange theessential characteristics oftheinput
materials andcannot beconsidered asthelastsubstantial transformation. Ontheother hand, themixing
orblending ofperfumes ortoilet waters ofheading 33.03 isnotasubstantial transformation, these
goods being finalproducts ready forconsumption. Themixing orblending ofperfumes andtoilet
waters would result, inmany cases, inadulterated products.
Theruleshould be(EC):
CTH except fromheadings 33.01 or33.02 when thischange results fromthemereaddition ofalcohol
toodoriferous substances ortoaperfume base.
Relevant HSCodes
33.03G/RO/23
Page 59
ISSUE No.7:PRODUCTION OF: BEAUTY OR MAKE-UP PREPARATIONS AND
PREPARATIONS FORTHECARE OFTHESKIN (33.04); PREPARATIONS FOR
USEONTHEHAIR(33.05);PREPARATIONSFORORALORDENTALHYGIENE
(3306.10 AND 33.6.90); AND SHAVING PREPARATIONS AND OTHER
PERFUMERY,COSMETICORTOILETPREPARATIONS(33.07)USINGOTHER
PREPARATIONS CLASSIFIED INTHE SAME RESPECTIVE HEADINGS
OPTION A:Yes(using change oftariff classification andMixtures Chapter Note)
Goods classified insubheadings oftherespective headings areemployed intheproduction of
other goods oftherespective headings. Also, thesubheadings contain intermediate preparations which
areusedintheproduction ofgoods classified inthesame subheadings. Toexpress thesubstantial
transformations which result fromsuchoperations boththechange ofclassification atthesubheading
levelandtheChapter Note onMixtures andBlends should apply.
Theruleshould be(CH, SG,EGY, PHIfor3306.90 and33.07) :
CTSH ortheChapter Note onMixtures andBlends
OPTION B:Yes(forchanges between andnotwithin subheadings)
Thepreparations classified inthevarious subheadings areusedintheproduction ofgoods
classified indifferent subheadings oftherespective headings. These operations result insubstantial
transformation oftheinput materials. There arenosubstantial transformations which takeplace as
aresult ofmixing andblending ifnochange ofclassification within thesubheading takes place.
Theruleshould be(US,MEX, CAN, NZ,BRA, andJPNfor3306.10, COL for3306.10,
3306.90 and33.07):
CTSH withnoChapter Note onMixtures andBlends
OPTION C:No
Thepreparations classified inthesubheadings oftherespective headings donotundergo
substantial transformation when usedtoproduce goods classified inthesame respective headings.
Thepreparations classified inthese headings arefinalproducts which havebeenformulated andare
already regarded asbeauty orhygiene preparations. Thefactthattheiruseasbasematerials inthe
manufacture ofother products might imply achange inclassification isnotrelevant: eachsubheading
covers aspecific typeofpreparation which isnotusedinthemanufacture ofgoods ofothersubheadings.
Theruleshould be(EC, JPNfor33.04, 33.05, 33.07 &3306.90, COL for33.04 &33.05,
PHIfor33.04, 33.05 &3306.90):
CTH withnoChapter NoteonMixtures andBlends (ECproposes nosuchnoteforChapter
33asawhole)
Relevant HSCodes
33.04, 33.05, 3306.10, 3306.90, 33.07
ISSUE No.8:PRODUCTION OFDENTAL FLOSS FROM YARNG/RO/23
Page 60
OPTION A:Yes
Theproduction ofyarnusedtoclean between theteeth, packed inindividual retail packages
(dental floss) using yarnclassified inSection XIoftheHarmonized System results insubstantial
transformation ofthetextile materials andshould beconsidered asorigin conferring.
Theruleshould be(CAN, COL, MEX, NZ,EGY, BRA, CH,PHI):
CTSH
OPTION B:Yes,except
Theproduction ofdental flosscanbeaccomplished bythesimple operations ofcutting textile
yarntolength andpackaging itinindividual retail packages. These operations should notbeconsidered
asresulting inthelastsubstantial transformation ofthetextile yarn.
Theruleshould be(EC, JPN):
CTH, withtheexclusion ofmere cutting andpacking ofyarnofSection XI
OPTION C:No
Textile yarnisdoesnotundergo substantial transformation when usedtoproduce dental floss.
Thedental flossshould havethecountry oforigin ofthetextile yarn.
Theruleshould be(US):
CTSH except from Chapter 54
Relevant HSCodes
3306.20
ISSUE No.9:PRODUCTION OFSURFACE-ACTIVE PREPARATIONS OFSUBHEADINGS
3402.20AND3402.90FROMINPUTMATERIALSOFANYOTHERSUBHEADING
OPTION A:Yes
Theproductionofsurface-activepreparationsusinggoodsclassifiedoutsideofthesesubheadings
always involves mixing operations which should beconsidered asorigin conferring.
Theruleshould be(JPN, COL, NZ,CAN, BRA, PHI)
CTH orthemixtures Chapter Note; or
(MEX, EGY, US,CH,SG):
CTSH orthemixtures Chapter Note
These proposed rules areunderstood ashaving thesame results.
OPTION B:G/RO/23
Page 61
Theproductionofsurface-activeagentsofsubheadings3402.20and3402.90mayinvolvemerely
diluting asoapofheading 34.01 withanorganic solvent. Change oftariffheading orsubheading might
allowsuchdissolutionoperationstoconferorigin.Thereforetherulemustprovidethatforsurface-active
preparations theMixtures Chapter Note, which would exclude mere dilution, istheonlyruletobe
applied. Thiswillprovide thenecessary assurance thatmere dilution doesnotconfer origin.
Theruleshould be(EC):
Asplitofsubheadings 3402.20 and3402.90 withtheMixtures Chapter Noteastheonlyrule
forsurface-active preparations classified inthese subheadings..
Relevant HSCodes
3402.20, 3402.90
ISSUE No.10: PRODUCTIONOFEGGALBUMIN,NOTDRIED,FROMEGGSORFROM
DRIED EGG ALBUMIN
OPTION A:Yes
Eggalbumin, notdried, isadistinct product whose production, either fromeggsorfromdried
albumin, results insubstantial transformation oftheinput materials.
Theruleshould be(JPN, EGY, CH)
CTSH
OPTION B:Yes,except from dried eggalbumin
Theproductionofeggalbumin,notdried,fromeggsofChapter4isasubstantialtransformation.
However, theproduction ofthisgood fromdried eggalbumin represents merely ahydration process
which should notbeorigin conferring.
Theruleshould be(CAN, MEX):
CTSH except from subheading 3502.11
Oralternatively, withthesame effect (COL, NZ,PHI)
CTH
OPTION C:No
Obtaining eggalbumin, notdried, iseffectively amatter ofobtaining eggwhites from eggs
ofChapter 4andshould notberecognised assubstantial transformation. Relatedly, obtaining egg
albumin, notdried from thedried good isamatter ofmere hydration which alsoshould notbe
recognised.
Theruleshould be(EC, US)
CTH,exceptfromheadings04.07or04.08(CTHexcludeschangefromdriedeggalbuminofsubheading
3502.11)G/RO/23
Page 62
Relevant HSCodes
3502.19
OTHER CONSIDERATIONS
Arelated issue, ontheremoval ofeggsfromtheirshells, hasbeenforwarded totheCommittee
asIssue No.23inReferral Document 42.146.
ISSUE No.11: PRODUCTION OFINSTANT PRINT FILM USING PHOTOGRAPHIC
PAPER OFHEADING 37.03
OPTION A:Yes
Thepreparation ofaninstant printfilmisdifferent fromthatofanormal film,because inthis
case,thereisnofurther processing afterexposure :thedevelopment ofthefilmtakesplaceimmediately.
Consequently, thepositive image plateandthechemicals fortheimage formation havethebeincluded
during themanufacturing process.
Thepreparation process isthefollowing: thereagents aremade upfrom several chemical
ingredients, thechemical reaction taking from7to18hours. Thissubstance isprepared insmall paper
envelopes which willbeattached toindividual flatphotographic plate. Then ,thepositive sheet, the
mask toform theenvironment ofthephotograph, thechemicals andthefilmareadded together to
create theinstant printplate. Theplates arethenpacked inspecial boxes together withametal string
andabattery.
Such aprocess isnotcomparable tosimple cutting andshould beregarded asasubstantial
transformation.
Theruleshould be(EC):
CTH forsubheading 3701.20 (instant printfilmintheflat)
CTH except from heading 37.01 forsubheading 3702.20 (instant printfilminrolls)
OPTION B:No
Theproduction ofinstant printfilms ofheading 37.01 or37.02 from photographic paper of
heading 37.03 results from minor operations including cutting tosizeandshould notberegarded as
substantial transformation. Theruleshould be(JPN, MEX, US):
CTH except from headings 37.02 or37.03 for3701.20
CTH except from headings 37.01 or37.03 for3702.20
Relevant HSCodes
3701.20, 3702.20
ISSUE No.12:REFINING OFTALL OIL
OPTION A:YesG/RO/23
Page 63
Therefining oftalloilisasubstantial transformation ofcrude talloil.Change from crude
torefined talloilisorigin conferring. Therefining processes usedinclude distillation, solvent refining
andtreatment withactivated earths.
Theruleshould be(CH, EC,NOR, JPN) :
Change from crude oiltorefined oilisorigin conferring
OPTION B:No
Refined talloilisamixture offattyacids andresinacids. Refining talloilinvolves removal
ofcertain impurities found incrude talloilbysimple processes suchassolvent extraction ortreatment
withactivated earth.
Theruleshould be(US,PHI):
Change from crude torefined talloilisnotorigin conferring
Relevant HSCodes
38.03
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ON
RULES OFORIGIN FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN -
DESIGNATED AS"BASKET 1";
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OF
ORIGIN FOR FURTHER DISCUSSION -DESIGNATED AS"BASKET 2".G/RO/23
Page64Chapter 32
[Chapter notes]
1. CHEMICAL REACTION Basket 1
A "chemical reaction" isaprocess (including abiochemical process) which results inamolecule withanewstructure bybreaking intramolecular
bonds andbyforming newintramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
1)dissolving inwater orother solvents;
2)theelimination ofsolvents including solvent water; or
3)theaddition orelimination ofwater ofcrystallization
2. MIXTURES AND BLENDS Basket 1,Basket 2forBracketed Text
1. Thedeliberate andproportionally controlled mixing orblending (including dispersing) ofmaterials [other thanthemereaddition ofdiluents] toconform
topredetermined specifications which results intheproduction ofagood having physical orchemical characteristics which arerelevant tothepurposes or
usesofthegood andaredifferent from theinput materials istobeconsidered tobeorigin conferring.
2. Notwithstanding paragraph 1,theprocessing ofcrude dyestuffs andpigments (including theaddition ofdiluents only) toproduce astandardized
product fulfilling prescribed specifications forshade, brightness, colour strength, particulate size,particle distribution orsolubility istobeconsidered as
origin conferring.
Note :After thisparagraph hadbeenaccepted asaBaske1 bytheTCRO, theUSDelegation required brackets tobeplaced around thisparagraph. The
TCRO didnotagree tochange thisBasket 1decision.
[3. Notwithstanding paragraph 1,theproduction ofasynthetic orchemically modified polymer solution (including theaddition ofplasticizers only)
toproduce aproduct fulfilling prescribed specifications forflexibility, viscosity, particle size,distribution orsolubility istobeconsidered asorigin conferring.
(SG)]
Note: thisparagraph isrequired ifthetextinsquare brackets inPara. 1isretained. (SG)G/RO/23
Page653. PURIFICATION Basket 1;Basket 2forBracketed Text
Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; or
Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum levelofpurity tomake thegood suitable foruseas:
i) - pharmaceutical orfoodgrade substances under international pharmacopoeia [orgovernmental standards];
ii) - chemical products andreagents foranalytical orlaboratory uses;
iii) - elements andcomponents inmicroelectronics;
iv) - forspecialized optical uses; or
[v) - forhuman oranimal use]
aretobeconsidered asorigin-conferring.
4. CHANGE INPARTICLE SIZE
Reduction inparticle size: Basket 1
Thedeliberate andcontrolled reduction inparticle sizeofagood, other thanbymerely crushing, resulting inagood having adefined particle size,
defined particle sizedistribution ordefined surface area, which arerelevant tothepurposes oftheresulting good andhavedifferent physical orchemical
characteristics from theinput materials isconsidered tobeorigin conferring.
[Increase inparticle size:] Submitted toCRO fordecision
Thedeliberate andcontrolled [modification] inparticle sizeofagood, other thanbymerely crushing [orpressing,] resulting inagood having adefined
particle size,defined particle sizedistribution ordefined surface area, which arerelevant tothepurposes oftheresulting good andhavedifferent physical
orchemical characteristics from theinput materials isconsidered tobeorigin conferring.
Note: IfParagraph 2isaccepted bytheCRO, itshould beadopted intheplace ofParagraph 1;onlythewords "modification" and"orpressing" arefor
decision..G/RO/23
Page665. STANDARD MATERIALS Basket 1
Standard materials arepreparations suitable foranalytical, calibrating orreferencing useshaving precise degrees ofpurity orproportions which
arecertified bythemanufacturer. Theproduction ofstandard materials istobeconsidered asorigin conferring.
6. ISOMER SEPARATION Basket 1
Theisolation orseparation ofisomers from amixture ofisomers istobeconsidered asorigin conferring.
7. MINIMAL OPERATIONS ORPROCESSES Basket 2
- Crystallization orrecrystallization, except when forpurposes ofpurification (EC)]
8. PACKING FOR RETAIL SALE Basket 1
Forthepurposes ofheading 32.12, thechange ofclassification resulting from themere putting upforretail saleofproducts ofthisChapter isnot
tobeconsidered origin conferring.
9. [ALTERNATIVE RULE] Basket 2
[TheCIFvalue ofnon-originating rawmaterials imported andusedintheproduction doesnotexceed 75%oftheex-factory price ofthegoods.
Themethod ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =totalmaterials cost+direct labour costs +overheads costs +profits (SG)]G/RO/23
Page67CHAPTER 32
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 32 Tanning ordyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints and
varnishes; putty andother mastics; inks
32.01 Tanning extracts ofvegetable origin;
tannins andtheir salts, ethers, esters
andother derivatives.Asindicated atthesplitheading level Decisions asspecified forthe
splitheading
ex32.01(a) -Tannins CTHS Basket 1
ex32.01(b) -Other CTH Basket 1
3201.10 -Quebracho extract Asindicated atthesplitheading level Decisions asspecified forthe
splitheading
3201.20 -Wattle extract
3201.90 -Other
32.02 Synthetic organic tanning substances;
inorganic tanning substances; tanning
preparations, whether ornotcontaining
natural tanning substances; enzymatic
preparations forpre-tanning.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3202.10 -Synthetic organic tanning substances CTH Basket 1
3202.90 -Other CTSH Basket 1G/RO/23
Page68HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
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
oranimal origin.CTH Basket 1
32.04 Synthetic organic colouring matter,
whether ornotchemically defined;
preparations asspecified inNote 3to
thisChapter based onsynthetic organic
colouring matter; synthetic organic
products ofakind used asfluorescent
brightening agents orasluminophores,
whether ornotchemically defined.Asindicated atthesubheading level Decisions asspecified forthe
subheading
-Synthetic organic colouring matter and
preparations based thereon asspecified
inNote 3tothisChapter :
3204.11 --Disperse dyes andpreparations based
thereonCTSH Basket 1
3204.12 --Acid dyes, whether ornot
premetallised, andpreparations based
thereon; mordant dyes andpreparations
based thereonCTSH Basket 1
3204.13 --Basic dyes andpreparations based
thereonCTSH Basket 1
3204.14 --Direct dyes andpreparations based
thereonCTSH Basket 1G/RO/23
Page69HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3204.15 --Vatdyes (including those usable inthat
state aspigments) andpreparations
based thereonCTSH Basket 1
3204.16 --Reactive dyes andpreparations based
thereonCTSH Basket 1
3204.17 --Pigments andpreparations based
thereonCTSH Basket 1
3204.19 --Other, including mixtures ofcolouring
matter oftwoormore ofthe
subheadings Nos. 3204.11 to3204.19[CTH] (EC) (BRA)
[CTSH]Submitted toCRO fordecision
3204.20 -Synthetic organic products ofakind
used asfluorescent brightening agentsCTSH Basket 1
3204.90 -Other CTSH Basket 1
32.05 Colour lakes; preparations asspecified
inNote 3tothisChapter based on
colour lakes.CTH Basket 1G/RO/23
Page70HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
32.06 Other colouring matter; preparations as
specified inNote 3tothisChapter,
other than those ofheading No.32.03,
32.04 or32.05; inorganic products ofa
kind used asluminophores, whether or
notchemically defined.Asindicated atthesubheading level Decisions asspecified forthe
subheading
-Pigments andpreparations based on
titanium dioxide:
3206.11 --Containing 80%ormore byweight of
titanium dioxide calculated onthedry
weightCTSH Basket 1
3206.19 --Other CTSH Basket 1
3206.20 -Pigments andpreparations based on
chromium compoundsCTSH Basket 1
3206.30 -Pigments andpreparations based on
cadmium compoundsCTSH Basket 1
-Other colouring matter andother
preparations :
3206.41 --Ultramarine andpreparations based
thereonCTSH Basket 1
3206.42 --Lithopone andother pigments and
preparations based onzincsulphideCTSH Basket 1
3206.43 --Pigments andpreparations based on
hexacyanoferrates (ferrocyanides and
ferricyanides)CTSH Basket 1G/RO/23
Page71HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3206.49 --Other CTSH Basket 1
3206.50 -Inorganic products ofakindused as
luminophoresCTSH Basket 1
32.07 Prepared pigments, prepared opacifiers
andprepared colours, vitrifiable
enamels andglazes, engobes (slips),
liquid lustres andsimilar preparations,
ofakind used intheceramic,
enamelling orglass industry; glass frit
andother glass, intheform ofpowder,
granules orflakes.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3207.10 -Prepared pigments, prepared opacifiers,
prepared colours andsimilar
preparationsCTSH Basket 1
3207.20 -Vitrifiable enamels andglazes, engobes
(slips) andsimilar preparationsCTSH Basket 1
3207.30 -Liquid lustres andsimilar preparations CTSH Basket 1
3207.40 -Glass fritandother glass, intheform of
powder, granules orflakesCTSH Basket 1
32.08 Paints andvarnishes (including enamels
andlacquers) based onsynthetic
polymers orchemically modified
natural polymers, dispersed ordissolved
inanon-aqueous medium; solutions as
defined inNote 4tothisChapter.Asindicated atthesplitsubheading level Decisions asspecified forthe
splitsubheadingG/RO/23
Page72HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex32.08(a) -Paints andvarnishes (including enamels
andlacquers) based onsynthetic
polymers orchemically modified natural
polymers, dispersed ordissolved ina
non-aqueous medium;CTHS Basket 1
ex32.08(b) -Solutions asdefined innote4tothis
ChapterCTH, except from headings 39.01 to39.13 Basket 1
3208.10 -Based onpolyesters Asindicated atthesplitsubheading level Decisions asspecified forthe
splitsubheading
3208.20 -Based onacrylic orvinyl polymers
3208.90 -Other
32.09 Paints andvarnishes (including enamels
andlacquers) based onsynthetic
polymers orchemically modified
natural polymers, dispersed ordissolved
inanaqueous medium.CTH Basket 1
3209.10 -Based onacrylic orvinyl polymers Asindicated attheheading level. Decision asspecified forthe
heading
3209.90 -Other
32.10 Other paints andvarnishes (including
enamels, lacquers anddistempers);
prepared water pigments ofakind used
forfinishing leather.CTH Basket 1
32.11 Prepared driers. CTH Basket 1G/RO/23
Page73HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
32.12 Pigments (including metallic powders
andflakes) dispersed innon-aqueous
media, inliquid orpaste form, ofa
kind used inthemanufacture ofpaints
(including enamels); stamping foils;
dyes andother colouring matter putup
informs orpackings forretail sale.Asindicated atthesubheading level. Decisions asspecified forthe
subheading
3212.10 -Stamping foils CTSH Basket 1
3212.90 -Other CTH Basket 1
32.13 Artists ',students 'orsignboard
painters 'colours, modifying tints,
amusement colours andthelike, in
tablets, tubes, jars, bottles, pans orin
similar forms orpackings.CTH, except when resulting onlyfrom
putting intablets, tubes, jars, bottles, pans
orinsimilar forms orpackingsBasket 1
3213.10 -Colours insets Asindicated attheheading level. Decision asspecified forthe
heading
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 Basket 1
3214.10 -Glaziers 'putty, grafting putty, resin
cements, caulking compounds andother
mastics; painters 'fillingsAsindicated attheheading level Decision asspecified forthe
headingG/RO/23
Page74HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3214.90 -Other
32.15 Printing ink,writing ordrawing ink
andother inks, whether ornot
concentrated orsolid.Asindicated atthesubheading level Decisions asspecified forthe
subheading
-Printing ink:
3215.11 --Black CTSH Basket 1
3215.19 --Other CTSH Basket 1
3215.90 -Other CTSH Basket 1G/RO/23
Page75Chapter 33
[Chapter notes]
[1. CHEMICAL REACTION Basket 2
A"chemical reaction" isaprocess (including abiochemical process) which results inamolecule withanewstructure bybreaking intramolecular
bonds andbyforming newintramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
1) dissolving inwater orother solvents;
2) theelimination ofsolvents including solvent water; or
3) theaddition orelimination ofwater ofcrystallization.]
[2. MIXTURES AND BLENDS Basket 2
Thedeliberate andproportionally controlled mixing orblending (including dispersing) ofmaterials [other thanthemereaddition ofdiluents] toconform
topredetermined specifications which results intheproduction ofagood having physical orchemical characteristics which arerelevant tothepurposes or
usesofthegood andaredifferent from theinput materials istobeconsidered tobeorigin conferring.]
[3. PURIFICATION Basket 2
Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; or
Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum levelofpurity tomake thegood suitable foruseas:
i) - pharmaceutical orfoodgrade substances under international pharmacopoeia [orgovernmental standards];
ii) - chemical products andreagents foranalytical orlaboratory uses;
iii) - elements andcomponents inmicroelectronics;
iv) - forspecialized optical uses; orG/RO/23
Page76[v) - forhuman oranimal use]
aretobeconsidered asorigin-conferring.]
[4. OTHER ORIGIN CONFERRING PROCESSES Basket 2
[Forthepurposes ofheadings 33.01 and33.02, extraction other thandehydration; refining; ordeterpenation aretobeconsidered origin conferring.]
[Forthepurposes ofheadings 33.01 and33.02, theextraction ofsubstance(s) from amixture (other thandehydration, refining ordeterpenation)
which results intheproduction ofagoodhaving odoriferous orflavouring characteristics different fromtheinputmaterials istobeconsidered origin conferring.
(SG)]
5. PACKING FOR RETAIL SALE Basket 2
Forthepurposes ofheadings 33.03 through 33.07, thechange ofclassification resulting fromthemere putting upforretail saleofproducts ofthis
Chapter isnottobeconsidered origin conferring.
6. CHANGE INUSE Basket 1
Thechange ofclassification resulting from themere change inusedescribed inHSNomenclature isnottobeconsidered origin conferring.G/RO/23
Page777. [ALTERNATIVE RULE] Basket 2
[TheCIFvalue ofnon-originating rawmaterials imported andusedintheproduction doesnotexceed 75%oftheex-factory price ofthegoods.
Themethod ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =totalmaterials cost+direct labour costs +overheads costs +profits (SG)]G/RO/23
Page78Chapter 33
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 33 Essential oilsandresinoids;
perfumery, cosmetic ortoilet
preparations
33.01 - Essential oils(terpeneless or
not), including concretes and
absolutes; resinoids; extracted
oleoresins; concentrates ofessential
oilsinfats, infixed oils, inwaxes or
thelike, obtained byenfleurage or
maceration; terpenic by-products of
thedeterpenation ofessential oils;
aqueous distillates andaqueous
solutions ofessential oils.Asindicated atthesubheading level Decisions asspecified forthe
subheading
AChapter Note onextraction is
tobeconsidered forthisheading.
- Essential oilsofcitrus fruit :
3301.11 --Ofbergamot CTSH Basket 1
3301.12 --Oforange CTSH Basket 1
3301.13 --Oflemon CTSH Basket 1
3301.14 --Oflime CTSH Basket 1
3301.19 --Other CTSH Basket 1G/RO/23
Page79HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
- Essential oilsother than those of
citrus fruit :
3301.21 --Ofgeranium CTSH Basket 1
3301.22 --Ofjasmine CTSH Basket 1
3301.23 --Oflavender oroflavandin CTSH Basket 1
3301.24 --Ofpeppermint (Mentha piperita) CTSH Basket 1
3301.25 --Ofother mints CTSH Basket 1
3301.26 --Ofvetiver CTSH Basket 1
3301.29 --Other CTSH Basket 1
3301.30 - Resinoids CTSH Basket 1
3301.90 - Other CTSH Basket 1
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, ofakind used forthe
manufacture ofbeverages[Chapter Notes onChemical Reaction;
Mixtures andBlends; andExtraction]
[The deliberate andproportionally
controlled mixing orblending (including
dispersing) ofmaterials [other than the
mere addition ofdiluents] toconform to
predetermined specifications which results
intheproduction ofagood having
physical orchemical characteristics which
arerelevant tothepurposes oruses ofthe
good andaredifferent from theinput
materials istobeconsidered tobeorigin
conferring; orBasket 2
Theprinciple thatmixing and
extraction areorigin conferring
forgoods ofthisheading has
been agreed bytheTCRO.
However, thetextandplacement
forextraction arestilltobe
decided, asistheplacement of
mixtures, thechoice being
between placement asaChapter
Note andplacement andorigin
criterion attheheading level.
(Sec.)G/RO/23
Page80HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
extraction other than dehydration;
refining; ordeterpenation aretobe
considered origin conferring. (EC)]
3302.10 - Ofakind used inthefood ordrink
industriesAsindicated attheheading level Decision asspecified forthe
heading
3302.90 - Other
33.03 Perfumes andtoilet waters. [CTH] (CH) (SG) (EGY)(PHI) Submitted toCRO fordecision
[CTH, except from heading 33.01 or
33.02 when thischange results from the
mere dilution] (US)[Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(US)
[CTH, except from heading 33.01 or
33.02 when thischange results from the
mere addition ofalcohol toodoriferous
substances ortoaperfume base] (EC)[Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(EC)
33.04 Beauty ormake-up preparations and
preparations forthecare oftheskin
(other than medicaments), including
sunscreen orsuntanpreparations;
manicure orpedicure preparations.[CTH] (EC) (JPN) (COL) (PHI) [Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(EC) (JPN)
(COL) (PHI)Submitted toCRO fordecisionG/RO/23
Page81HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[CTSH] (US) (MEX) (CAN) (NZ) [Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(US) (MEX)
(CAN) (NZ)
[CTSH] (CH) (SG) (EGY)
3304.10 - Lipmake-up preparations Asindicated attheheading level Decision asspecified forthe
heading
3304.20 - Eyemake-up preparations
3304.30 - Manicure orpedicure preparations
- Other :
3304.91 --Powders, whether ornotcompressed
3304.99 --Other
33.05 Preparations foruseonthehair. [CTH] (EC) (JPN) (COL) (PHI) [Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(EC) (JPN)
(COL) (PHI)Submitted toCRO fordecisionG/RO/23
Page82HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[CTSH] (US) (MEX) (CAN) (NZ) [Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(US) (MEX)
(CAN) (NZ)
[CTSH] (CH) (SG) (EGY)
3305.10 -Shampoos Asindicated attheheading level Decision asspecified forthe
heading
3305.20 -Preparations forpermanent waving or
straightening
3305.30 -Hair lacquers
3305.90 -Other
33.06 Preparations fororal ordental hygiene,
including denture fixative pastes and
powders; yarn used toclean between
theteeth (dental floss), inindividual
retail packages.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3306.10 -Dentifrices [CTH] (EC)(PHI) [Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(EC)Submitted toCRO fordecisionG/RO/23
Page83HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[CTSH] (US) (MEX) (CAN) (JPN) (NZ)
(COL) (BRA) (PHI)[Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(US) (MEX)
(CAN) (JPN)
(NZ) (COL)
(BRA) (PHI)
[CTSH] (CH) (SG) (EGY)
3306.20 -Yarn used toclean between theteeth
(dental floss)[CTH, with theexclusion ofthemere
cutting andpacking ofyarn ofSection
XI](EC) (JPN)
[CTSH andChapter Note onPacking for
Retail Sale ](MEX) (COL) (CAN) (NZ)
(EGY) (BRA) (CH) (PHI)
[CTSH, except from Chapter 54](US)[Chapter Note 5
onPacking for
Retail Sale is
Applicable to
thisSubheading]
(MEX) (COL)
(CAN) (NZ)
(EGY) (BRA)
(CH) (PHI)Submitted toCRO fordecision
3306.90 -Other [CTH] (EC) (JPN) [Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(EC) (JPN)Submitted toCRO fordecisionG/RO/23
Page84HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[CTSH] (US) (MEX) (CAN) (NZ) (COL)
(BRA)[Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(US) (MEX)
(CAN) (NZ)
(COL) (BRA)
(PHI)
[CTSH] (CH) (SG) (EGY)(PHI)
33.07 Pre-shave, shaving orafter-shave
preparations, personal deodorants, bath
preparations, depilatories andother
perfumery, cosmetic ortoilet
preparations, notelsewhere specified or
included; prepared room deodorisers,
whether ornotperfumed orhaving
disinfectant properties.[CTH] (EC) (JPN) [Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(EC) (JPN)Submitted toCRO fordecision
[CTSH] (US) (MEX) (CAN) (NZ) (COL) [Chapter Note 2
(Mixture and
blending rule) is
notapplicable to
thisheading.]
(US) (MEX)
(CAN) (NZ)
(COL)
[CTSH] (CH) (SG) (EGY)
3307.10 -Pre-shave, shaving orafter-shave
preparationsAsindicated attheheading level Decision asspecified forthe
headingG/RO/23
Page85HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3307.20 -Personal deodorants andantiperspirants
3307.30 -Perfumed bath salts andother bath
preparations
-Preparations forperfuming or
deodorizing rooms, including
odoriferous preparations used during
religious rites :
3307.41 --"Agarbatti" andother odoriferous
preparations which operate byburning
3307.49 --Other
3307.90 -OtherG/RO/23
Page86Chapter 34
[Chapter notes]
1. CHEMICAL REACTION Basket 1
A"chemical reaction" isaprocess (including abiochemical process ormechano-chemical reaction) which results inamolecule with anew
structure bybreaking intramolecular bonds andbyforming new intramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
1) dissolving inwater orother solvents;
2) theelimination ofsolvents including solvent water; or
3) theaddition orelimination ofwater ofcrystallization
2. MIXTURES AND BLENDS Basket 1;Basket 2forBracketed Text
Thedeliberate andproportionally controlled mixing orblending (including dispersing) ofmaterials [other than themere addition ofdiluents] to
conform topredetermined specifications which results intheproduction ofagood having physical orchemical characteristics which arerelevant tothe
purposes oruses ofthegood andaredifferent from theinput materials istobeconsidered tobeorigin conferring.
3. PURIFICATION Basket 1;Basket 2forBracketed Text
Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; or
Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum level ofpurity tomake thegood suitable foruse
as:
i) - pharmaceutical orfood grade substances under international pharmacopoeia [orgovernmental standards];
ii) - chemical products andreagents foranalytical orlaboratory uses;G/RO/23
Page87iii) - elements andcomponents inmicroelectronics;
iv) - forspecialized optical uses; or
[v) - forhuman oranimal use]
aretobeconsidered asorigin-conferring.
4. CHANGE INPARTICLE SIZE
Reduction inparticle size: Basket 1
Thedeliberate andcontrolled reduction inparticle sizeofagood, other than bymerely crushing, resulting inagood having adefined particle
size, defined particle sizedistribution ordefined surface area, which arerelevant tothepurposes oftheresulting good andhave different physical or
chemical characteristics from theinput materials isconsidered tobeorigin conferring.
[Increase inparticle size:] Submitted toCRO fordecision
Thedeliberate andcontrolled [modification] inparticle sizeofagood, other than bymerely crushing [orpressing,] resulting inagood having a
defined particle size, defined particle sizedistribution ordefined surface area, which arerelevant tothepurposes oftheresulting good andhave different
physical orchemical characteristics from theinput materials isconsidered tobeorigin conferring. ]
Note: IfParagraph 2isaccepted bytheCRO, itshould beadopted intheplace ofParagraph 1;only thewords "modification and"orpressing" arefor
decision .
[5. MINIMAL OPERATIONS ORPROCESSES Basket 2
- Crystallization orrecrystallization, except when forpurposes ofpurification (EC)]
6. PACKING FOR RETAIL SALE Basket 1
Forthepurposes ofsubheading 3402.20, thechange ofclassification resulting from themere putting upforretail saleofproducts ofthis
Chapter isnottobeconsidered origin conferring.G/RO/23
Page887. [ALTERNATIVE RULE] Basket 2
[The CIFvalue ofnon-originating rawmaterials imported andused intheproduction does notexceed 75%oftheex-factory price ofthegoods. The
method ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =total materials cost+direct labour costs +overheads costs +profits (SG)]G/RO/23
Page89Chapter 34
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 34 Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, polishing
orscouring preparations, candles and
similar articles, modelling pastes,
"dental waxes" anddental
preparations with abasis ofplaster
34.01 Soap; organic surface-active products
andpreparations foruseassoap, inthe
form ofbars, cakes, moulded pieces or
shapes, whether ornotcontaining soap;
paper, wadding, feltandnonwovens,
impregnated, coated orcovered with
soap ordetergent.[CTH (CH) (COL) (US) (MEX) (CAN)
(EGY) (PHI) (NZ) (BRA)]Basket 2
[CTSH (SG)]
[Proposals asindicated atthesplit heading
(EC) (JPN)]
[ex34.01 (a) -Paper, wadding, feltandnon-wovens,
impregnated, coated orcovered with soap
ordetergent (EC).[CTHS] (EC)
[CTH] (JPN)G/RO/23
Page90HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex34.01 (b) -Finished soap [CTHS] (JPN)
[CTH] (EC)
ex34.01 (c) -Other] [CTH] (EC) (JPN)
-Soap andorganic surface-active
products andpreparations, intheform
ofbars, cakes, moulded pieces or
shapes, andpaper, wadding, feltand
nonwovens, impregnated, coated or
covered with soap ordetergent :Asindicated attheheading andsplit heading
level
3401.11 --Fortoilet use(including medicated
products)
3401.19 --Other
3401.20 -Soap inother forms
34.02 Organic surface-active agents (other
than soap); surface-active preparations,
washing preparations (including
auxiliary washing preparations) and
cleaning preparations, whether ornot
containing soap, other than those of
heading No.34.01.Asindicated atthesubheading level Decisions asspecified forthe
subheading
-Organic surface-active agents, whether
ornotputupforretail sale:
3402.11 --Anionic CTSH Basket 1
3402.12 --Cationic CTSH Basket 1
3402.13 --Non-ionic CTSH Basket 1G/RO/23
Page91HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3402.19 --Other CTSH Basket 1
3402.20 -Preparations putupforretail sale [CTH] (JPN) (COL) (NZ) (CAN)
(BRA)(PHI)Submitted toCRO fordecision
[CTSH] (MEX) (EGY) (US) (CH) (SG)
[Asindicated forsplit subheading (EC)]
[ex
3402.20(a)-surface-active preparations (EC) Asspecified forChapter Notes 1and2(EC)
ex
3402.20(b)-washing preparations (including the
auxiliary washing preparations) and
cleaning preparations, whether ornot
containing soap, other asthose of
heading n3401(EC)CTSH except from subheading 3402.90
(EC)]
3402.90 -Other [CTH] (JPN) (COL) (CAN) (EGY) Submitted toCRO fordecision
[CTSH] (US) (MEX) (NZ) (SG) (CH)(PHI)
[Asindicated forsplit subheading (EC)]
[ex
3402.90(a)-surface-active preparations (EC) Asspecified forChapter Notes 1and2(EC)
ex
3402.90(b)-washing preparations (including the
auxiliary washing preparations) and
cleaning preparations, whether ornot
containing soap, other asthose of
heading n3401 (EC)CTSH except from subheading 3402.20
(EC)]G/RO/23
Page92HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
34.03 Lubricating preparations (including
cutting-oil preparations, bolt ornut
release preparations, anti-rust or
anti-corrosion preparations andmould
release preparations, based on
lubricants) andpreparations ofakind
used fortheoilorgrease treatment of
textile materials, leather, furskins or
other materials, butexcluding
preparations containing, asbasic
constituents, 70%ormore byweight
ofpetroleum oilsorofoilsobtained
from bituminous minerals.CTH Basket 1
-Containing petroleum oilsoroils
obtained from bituminous minerals :Asindicated attheheading level Decision asspecified forthe
heading
3403.11 --Preparations forthetreatment of
textile materials, leather, furskins or
other materials
3403.19 --Other
-Other :
3403.91 --Preparations forthetreatment of
textile materials, leather, furskins or
other materials
3403.99 --Other
34.04 Artificial waxes andprepared waxes. CTH Basket 1
3404.10 -Ofchemically modified lignite Asindicated attheheading level Decision asspecified forthe
headingG/RO/23
Page93HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3404.20 -Ofpolyethylene glycol
3404.90 -Other
34.05 Polishes andcreams, forfootwear,
furniture, floors, coachwork, glass or
metal, scouring pastes andpowders and
similar preparations (whether ornotin
theform ofpaper, wadding, felt,
nonwovens, cellular plastics orcellular
rubber, impregnated, coated orcovered
with such preparations), excluding
waxes ofheading No.34.04.[CTH] Basket 2
[Asspecified forsplit heading (EC)]
[ex34.05(a) -Polishes andcreams forfootwear,
furniture, floors, coachwork, glass or
metal, scouring pastes andpowders and
similar preparations, excluding waxes
ofheading N3404. (EC)[CTH or,
change within thissplit heading following a
mixing operation asdefined incolumn E
(EC).Forthepurposes ofthisrule, the
deliberate andproportionally
controlled mixing orblending of
goods, other than themere
addition ofdiluents, which results
intheproduction ofagood having
physical and/or chemical
characteristics different from the
individual constituents is
considered tobeorigin conferring.
(EC)
ex34.05(b) -Paper, wadding, felt,nonwovens,
cellular plastics orcellular rubber,
impregnated, coated orcovered with
such preparations (EC)]CTHS (EC)] Theimpregnation ofpaper,
wadding, felts, nonwovens,
cellular plastic orcellular rubber
with materials ofthisheading is
substantial. (EC)G/RO/23
Page94HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
34.06 Candles, tapers andthelike. CTH Basket 1
34.07 Modelling pastes, including those put
upforchildren 'samusement;
preparations known as"dental wax" or
as"dental impression compounds", put
upinsets, inpackings forretail saleor
inplates, horseshoe shapes, sticks or
similar forms; other preparations for
useindentistry, with abasis ofplaster
(ofcalcined gypsum orcalcium
sulphate).CTH Basket 1G/RO/23
Page95Chapter 35
[Chapter Notes]
1. CHEMICAL REACTION Basket 1
A"chemical reaction" isaprocess (including abiochemical process ormechano-chemical reaction) which results inamolecule with anewstructure
bybreaking intramolecular bonds andbyforming new intramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
1) dissolving inwater orother solvents;
2) theelimination ofsolvents including solvent water; or
3) theaddition orelimination ofwater ofcrystallization
[2. MIXTURES AND BLENDS Basket 2
1. Forthepurposes of[subheading 3502.20 (SG) and]headings 35.06 and35.07, thedeliberate andproportionally controlled mixing orblending (including
dispersing) ofmaterials [other thanthemere addition ofdiluents] toconform topredetermined specifications which results intheproduction ofagood having
physical orchemical characteristics which arerelevant tothepurposes oruses ofthegood andaredifferent from theinput materials istobeconsidered to
beorigin conferring.
2. Notwithstanding paragraph 1,theprocessing ofenzymes (including theaddition ofdiluents only) toproduce astandardized product fulfilling prescribed
specifications forenzymatic activity istobeconsidered asorigin conferring. (CH)]G/RO/23
Page96[3. PURIFICATION Basket 2
Forthepurposesofheadings35.01through35.05and35.07,purificationofproteinsforspecialbiochemicalpurposesistobeconsideredoriginconferring,
when oneofthefollowing criteria ismet: enhancement ofthedegree ofpurity ofaprotein following thereduction ofatleast [50] percent ofitscontent
ofimpurities; orelimination ofimpurities tomake theprotein suitable forspecific uses.
Theoperations carried outinorder toobtain thefollowing products areregarded assubstantial:
i) products andreagents forpharmaceutical use(e.g., elimination ofmicro-organisms, offever-inducing components);
ii) products andreagents foranalytical uses;
iii) products andreagents fordiagnostic use(e.g., foruseindiagnostic enzyme reactions);
iv) products andreagents forbiotechnical use(e.g., incellculturing, ingenetic technology);
v) products andreagents used ascarriers foranykind ofspecification processes (such aschromatography); or
[vi) products andreagents forhuman oranimal use.(CH)]]
[4. CHANGE INPARTICLE SIZE Basket 2
Thedeliberate andcontrolled reduction inparticle sizeofagood, other than bymerely crushing, resulting inagood having adefined particle size,
defined particle sizedistribution ordefined surface area, which arerelevant tothepurposes oftheresulting good andhave different physical orchemical
characteristics from theinput materials isconsidered tobeorigin conferring.] (EC)
[The deliberate andcontrolled modification inparticle sizeofagood, other than bymerely crushing orpressing, resulting inagood having adefined
particle size, defined particle sizedistribution, defined surface area, which arerelevant tothepurposes oftheresulting good andhave different physical or
chemical characteristics from theinput materials isconsidered tobeorigin conferring.] (CH)G/RO/23
Page97[5. STANDARD MATERIALS Basket 2
Standard materials arepreparations suitable foranalytical, calibrating orreferencing useshaving precise degrees ofpurity orproportions which are
certified bythemanufacturer. Theproduction ofstandard materials istobeconsidered asorigin conferring.]
6. ISOMER SEPARATION Basket 1
Theisolation orseparation ofisomers from amixture ofisomers istobeconsidered asorigin conferring.
7. MINIMAL OPERATIONS ORPROCESSES Basket 2
- Crystallization orrecrystallization, except when forpurposes ofpurification (EC)]
8. PACKING FOR RETAIL SALE Basket 1
Forthepurposes ofheading 35.06, thechange ofclassification resulting from themere putting upforretail saleofproducts ofthisChapter isnot
tobeconsidered origin conferring.
9. [ALTERNATIVE RULE] Basket 2
[The CIFvalue ofnon-originating rawmaterials imported andused intheproduction does notexceed 75%oftheex-factory price ofthegoods.
Themethod ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =total materials cost+direct labour costs +overheads costs +profits (SG)]G/RO/23
Page98Chapter 35
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 35 Albuminoidal substances; modified
starches; glues; enzymes
35.01 Casein, caseinates andother casein
derivatives; casein glues.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3501.10 -Casein CTSH/CTH Basket 2(Terminology Only) -to
befinalised atthe13th Session in
May 1998
3501.90 -Other Asindicated atthesplit subheading level Decisions asspecified forthesplit
subheading
ex3501.90(a) Casein glues CTSHS Basket 1
ex3501.90(b) Other CTSH Basket 1
35.02 Albumins (including concentrates oftwo
ormore whey proteins, containing by
weight more than 80%whey proteins,
calculated onthedrymatter),
albuminates andother albumin
derivatives.Asindicated atthesubheading level Decisions asspecified forthe
subheading
-Eggalbumin :
3502.11 --Dried CTSH Basket 1G/RO/23
Page99HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
3502.19 --Other [CTSH] (JPN) (EGY) (CH) Submitted toCRO fordecision
[CTH] (COL) (NZ)(PHI)
[CTH, except from heading 04.07 or04.08]
(EC) (US)
[CTSH except from subheading 3502.11]
(CAN) (MEX)
3502.20 -Milk albumin, including concentrates of
twoormore whey proteinsCTSH/CTH Basket 2(Terminology Only) -to
befinalised atthe13th Session in
May 1998
3502.90 -Other CTSH/CTH Basket 2(Terminology Only) -to
befinalised atthe13th Session in
May 1998
35.03 Gelatin (including gelatin inrectangular
(including square) sheets, whether or
notsurface-worked orcoloured) and
gelatin derivatives; isinglass; other glues
ofanimal origin, excluding casein glues
ofheading No.35.01.[CTH] Basket 2
Subject topurification rule
Asspecified forsplit heading (US)
ex35.03(a) Other glues ofanimal origin including
gelatin glues butnotcasein glues of
heading 35.01 (US)[CTH] (US)
ex35.03(b) Other (US) [CTHS] (US)G/RO/23
Page100HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
35.04 Peptones andtheir derivatives; other
protein substances andtheir derivatives,
notelsewhere specified orincluded; hide
powder, whether ornotchromed.[CTH] (JPN) (COL) (CAN) (MEX) (EGY)
(NZ) (CH) (EC) (US)(PHI)Basket 2
Subject topurification rule
35.05 Dextrins andother modified starches
(forexample, pregelatinised oresterified
starches); glues based onstarches, oron
dextrins orother modified starches.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3505.10 -Dextrins andother modified starches CTH/CTSH Basket 2(Terminology Only) -to
befinalised atthe13th Session in
May 1998
3505.20 -Glues CTSH Basket 1
35.06 Prepared glues andother prepared
adhesives, notelsewhere specified or
included; products suitable foruseas
glues oradhesives, putupforretail sale
asglues oradhesives, notexceeding a
netweight of1kg.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3506.10 -Products suitable foruseasglues or
adhesives, putupforretail saleasglues
oradhesives, notexceeding anetweight
of1kgCTSH Basket 1
ECprefers thattheexclusion of
changes resulting from putting up
forretail saleappears atthe
product-specific (heading) level.
Other :
3506.91 --Adhesives based onrubber orplastics
(including artificial resins)CTSH Basket 1
3506.99 --Other CTSH Basket 1G/RO/23
Page101HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
35.07 Enzymes; prepared enzymes not
elsewhere specified orincluded.Asindicated atthesplit heading and
subheading levelBasket 2
Subject topurification rule
[ex35.07(a) Pure enzymes (EC) CTSHS (EC) Decisions asspecified forthe
heading
ex35.07(b) Enzymatic concentrates (EC) CTH (EC)
ex35.07(c) Prepared enzyme (EC) CTH; or
CTSH, following amixing operation as
defined incolumn E.(EC)]
[ex35.07(a) Isolated enzymes (US) CTSHS (US)(PHI) Decisions asspecified forthe
heading
ex35.07(b) Enzyme concentrates (US) CTSHS (US)(PHI)
ex35.07(c) Enzyme (US) CTSHS (US)(PHI)]
3507.10 -Rennet andconcentrates thereof [CTSH] (JPN) (US) (MEX) (CH) Decisions asspecified forthe
heading
[CTH] (COL) (CAN) (NZ) (EGY)
3507.90 -Other [CTSH] (JPN) (US) (MEX) (CH) Decisions asspecified forthe
heading
[CTH] (COL) (CAN) (NZ) (EGY)G/RO/23
Page102Chapter 36
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 36 Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparations
36.01 Propellent powders. CTH Basket 1
36.02 Prepared explosives, other than
propellent powders.CTH Basket 1
36.03 Safety fuses; detonating fuses;
percussion ordetonating caps; igniters;
electric detonators.CTH Basket 1
36.04 Fireworks, signalling flares, rain
rockets, fogsignals andother
pyrotechnic articles.CTH Basket 1
36.05 Matches, other than pyrotechnic articles
ofheading No._36.04.CTH Basket 1
36.06 Ferro-cerium andother pyrophoric
alloys inallforms; articles of
combustible materials asspecified in
Note 2tothisChapter.CTH except when thischange results from
theliquefaction orputting upforretail sale
ofproducts ofother headingsBasket 1G/RO/23
Page103HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3606.10 -Liquid orliquefied-gas fuels incontainers
ofakind used forfilling orrefilling
cigarette orsimilar lighters andofa
capacity notexceeding 300cm3Asindicated attheheading level Decisions asspecified forthe
heading
3606.90 -OtherG/RO/23
Page104Chapter 37
[Chapter notes]
[1. CHEMICAL REACTION Basket 2
A"chemical reaction" isaprocess (including abiochemical process ormechano-chemical reaction) which results inamolecule withanewstructure
bybreaking intramolecular bonds andbyforming newintramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
1) dissolving inwater orother solvents;
2) theelimination ofsolvents including solvent water; or
3) theaddition orelimination ofwater ofcrystallization (EC)]
[2. MIXTURES AND BLENDS Basket 2
Forthepurposes ofheading 37.07, thedeliberate andproportionally controlled mixing orblending (including dispersing) ofmaterials [other than
themereaddition ofdiluents] toconform topredetermined specifications which results intheproduction ofagoodhaving physical orchemical characteristics
which arerelevant tothepurposes orusesofthegood andaredifferent from theinput materials istobeconsidered tobeorigin conferring.]G/RO/23
Page105Chapter 37
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 37 Photographic orcinematographic goods
37.01 Photographic plates andfilm inthe
flat, sensitised, unexposed, ofany
material other than paper, paperboard
orPhotographic plates andfilm inthe
flat, sensitised, unexposed, ofany
material other than paper, paperboard
ortextiles; instant print film intheflat,
sensitised, unexposed, whether ornotin
packs.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3701.10 -ForX-ray CTH except from heading 37.02 Basket 1
3701.20 -Instant print film [CTH, except from heading 37.02 or37.03]
[CTH] (EC)Submitted toCRO fordecision
3701.30 -Other plates andfilm, with anyside
exceeding 255mmCTH except from heading 37.02 Basket 1
--Other
3701.91 --Forcolour photography (polychrome) CTH except from heading 37.02 Basket 1
3701.99 --Other CTH except from heading 37.02 Basket 1G/RO/23
Page106HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
37.02 Photographic film inrolls, sensitised,
unexposed, ofanymaterial other than
paper, paperboard ortextiles; instant
print film inrolls, sensitised,
unexposed.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3702.10 -ForX-ray CTH except from heading 37.01 Basket 1
3702.20 -Instant print film [CTH, except from heading 37.01 or37.03]
[CTH, except from heading 37.01] (EC)Submitted toCRO fordecision
-Other film, without perforations, ofa
width notexceeding 105mm:
3702.31 --Forcolour photography (polychrome) CTH except from heading 37.01 Basket 1
3702.32 --Other, with silver halide emulsion CTH except from heading 37.01 Basket 1
3702.39 --Other CTH except from heading 37.01 Basket 1
-Other film, without perforations, ofa
width exceeding 105mm:
3702.41 --Ofawidth exceeding 610mmandof
alength exceeding 200m,forcolour
photography (polychrome)CTH except from heading 37.01 Basket 1
3702.42 --Ofawidth exceeding 610mmandof
alength exceeding 200m,other than
forcolour photographyCTH except from heading 37.01 Basket 1
3702.43 --Ofawidth exceeding 610mmandof
alength notexceeding 200mCTH except from heading 37.01 Basket 1G/RO/23
Page107HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3702.44 --Ofawidth exceeding 105mmbutnot
exceeding 610mmCTH except from heading 37.01 Basket 1
-Other film, forcolour photography
(polychrome) :
3702.51 --Ofawidth notexceeding 16mmand
ofalength notexceeding 14mCTH except from heading 37.01 Basket 1
3702.52 --Ofawidth notexceeding 16mmand
ofalength exceeding 14mCTH except from heading 37.01 Basket 1
3702.53 --Ofawidth exceeding 16mmbutnot
exceeding 35mmandofalength not
exceeding 30m,forslidesCTH except from heading 37.01 Basket 1
3702.54 --Ofawidth exceeding 16mmbutnot
exceeding 35mmandofalength not
exceeding 30m,other than forslidesCTH except from heading 37.01 Basket 1
3702.55 --Ofawidth exceeding 16mmbutnot
exceeding 35mmandofalength
exceeding 30mCTH except from heading 37.01 Basket 1
3702.56 -Ofawidth exceeding 35mm CTH except from heading 37.01 Basket 1
Other :
3702.91 --Ofawidth notexceeding 16mmand
ofalength notexceeding 14mCTH except from heading 37.01 Basket 1
3702.92 --Ofawidth notexceeding 16mmand
ofalength exceeding 14mCTH except from heading 37.01 Basket 1G/RO/23
Page108HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3702.93 --Ofawidth exceeding 16mmbutnot
exceeding 35mmandofalength not
exceeding 30mCTH except from heading 37.01 Basket 1
3702.94 --Ofawidth exceeding 16mmbutnot
exceeding 35mmandofalength
exceeding 30mCTH except from heading 37.01 Basket 1
3702.95 --Ofawidth exceeding 35mm CTH except from heading 37.01 Basket 1
37.03 Photographic paper, paperboard and
textiles, sensitised, unexposed.CTH Basket 1
3703.10 -Inrolls ofawidth exceeding 610mm Asindicated attheheading level Decisions asspecified forthe
heading
3703.20 -Other, forcolour photography
(polychrome)
3703.90 -Other
37.04 Photographic plates, film, paper,
paperboard andtextiles, exposed but
notdeveloped.CTH Basket 1
37.05 Photographic plates andfilm, exposed
anddeveloped, other than
cinematographic film.CTH Basket 1
37.06 Cinematographic film, exposed and
developed, whether ornot
incorporating sound track orconsisting
only ofsound track.CTH Basket 1G/RO/23
Page109HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
37.07 Chemical preparations for
photographic uses (other than
varnishes, glues, adhesives andsimilar
preparations); unmixed products for
photographic uses, putupinmeasured
portions orputupforretail saleina
form ready foruse.[CTH except when thischange results from
putting upinmeasured portions orforretail
saleofproducts ofother headings]
[CTSH orCTH with mixture rule] (SG)Basket 2
Kits issue shall beseparately
determined atthe13th Session in
May 1998.G/RO/23
Page110HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3707.10 -Sensitising emulsions Asindicated attheheading level Decisions asspecified forthe
heading
3707.90 -OtherG/RO/23
Page111Chapter 38
[Chapter notes]
1. CHEMICAL REACTION Basket 1
Forthepurposes oftheheadings ofthisChapter, a"chemical reaction" isaprocess (including abiochemical process ormechano-chemical reaction)
which results inamolecule withanewstructure bybreaking intramolecular bonds andbyforming newintramolecular bonds, orbyaltering thespatial
arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
1) dissolving inwater orother solvents;
2) theelimination ofsolvents including solvent water; or
3) theaddition orelimination ofwater ofcrystallization
2. MIXTURES AND BLENDS Basket 1,Basket 2forSquare Bracketed Text
Forthepurposes ofheadings 38.01, 38.04, 38.06, 38.07, 38.08 through 38.15, 38.19 through 38.21, 38.23 and38.24, thedeliberate andproportionally
controlled mixing orblending (including dispersing) ofmaterials [other thanthemere addition ofdiluents (SG)] toconform topredetermined specifications
which results intheproduction ofagoodhaving physical orchemical characteristics which arerelevant tothepurposes orusesofthegoodandaredifferent
from theinput materials istobeconsidered tobeorigin conferring.
[3. PURIFICATION Basket 2
Forthepurposes ofheadings 38.01 (Paragraph 1only) (CH), 38.02 (CH), 38.03 (CH, CAN), 38.07 (CH),
Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; orG/RO/23
Page112Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum levelofpurity tomake thegood suitable foruseas:
i) - pharmaceutical orfoodgrade substances under international pharmacopoeia [orgovernmental standards];
ii) - chemical products andreagents foranalytical orlaboratory uses;
iii) - elements andcomponents inmicroelectronics;
iv) - forspecialized optical uses; or
[v) - forhuman oranimal use(CH)]
[vi) - fornuclear grade materials (CH)]
aretobeconsidered asorigin-conferring.]
[4. SEPARATION BASKET 2
Forthepurposes ofheadings 38.01 (EC), 38.03 (EC, CH), 38.05 (EC, CH), 38.07 (EC), operations consisting inseparating asubstance from a
mixture, byextraction, refining, specific mechanical treatments orother, inorder toobtain aproduct suitable forspecific usesareregarded assubstantial.]
[5. CHANGE (INCREASE) INPARTICLE SIZE Basket 2
Forthepurposes ofheadings 38.02, 38.08, 38.09, 38.11, 38.12, 38.15, thedeliberate andcontrolled modification inparticle sizeofagood, other
thanbymerely crushing orpressing, resulting inagood having adefined particle size,defined particle sizedistribution ordefined surface area, which are
relevant tothepurposes oftheresulting goodandhavedifferent physical orchemical characteristics fromtheinputmaterials isconsidered tobeorigin conferring.
(CH)]
6. PACKING FOR RETAIL SALE Basket 1
Forthepurposes ofheadings 38.08 and38.13, thechange ofclassification resulting fromthemereputting upforretail saleofproducts ofthisChapter
isnottobeconsidered origin conferring.G/RO/23
Page1137. MAKING UPFOR KITS Basket 2
Forthepurposes ofheading 38.22, thechange ofclassification resulting fromthemere making upforkitsisnottobeconsidered origin conferring.
8. [Forheading 38.18 asPrincipal Rule, forother headings asALTERNATIVE RULE] Basket 2
[TheCIFvalue ofnon-originating rawmaterials imported andusedintheproduction doesnotexceed 75%oftheex-factory price ofthegoods.
Themethod ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =totalmaterials cost+direct labour costs +overheads costs +profits (SG)]G/RO/23
Page114Chapter 38
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 38 Miscellaneous chemical products
38.01 Artificial graphite; colloidal or
semi-colloidal graphite; preparations
based ongraphite orother carbon in
theform ofpastes, blocks, plates or
other semi-manufactures.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3801.10 -Artificial graphite CTSH; or
Change within thesubheading from waste,
scrap orworn-out articlesBasket 1
3801.20 -Colloidal orsemi-colloidal graphite CTSH Basket 1
3801.30 -Carbonaceous pastes forelectrodes and
similar pastes forfurnace liningsCTSH Basket 1
3801.90 -Other CTSH Basket 1
38.02 Activated carbon; activated natural
mineral products; animal black,
including spent animal black.CTH Basket 1
3802.10 -Activated carbon Asindicated attheheading level Decisions asspecified forthe
heading
3802.90 -OtherG/RO/23
Page115HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
38.03 Tall oil,whether ornotrefined. Asindicated atthesplit heading level Decisions asspecified forthesplit
heading
ex38.03(a)
ex38.03(b)-Refined
-Other[CTHS] (EC) (CH) (JPN)
[CTH] (US) (PHI)
CTHSubmitted toCRO fordecision
Basket 1
38.04 Residual lyesfrom themanufacture of
wood pulp, whether ornot
concentrated, desugared orchemically
treated, including lignin sulphonates,
butexcluding talloilofheading No.
38.03.CTH Basket 1
38.05 Gum, wood orsulphate turpentine and
other terpenic oilsproduced bythe
distillation orother treatment of
coniferous woods; crude dipentene;
sulphite turpentine andother crude
para-cymene; pine oilcontaining
alpha-terpineol asthemain constituent.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3805.10 -Gum, wood orsulphate turpentine oils CTH Basket 1
3805.20 -Pine oil CTSH Basket 1
3805.90 -Other CTSH Basket 1
38.06 Rosin andresin acids, andderivatives
thereof; rosin spirit androsin oils; run
gums.[CTH]
[CTSH (EC)]Basket 2
3806.10 -Rosin andresin acids Asindicated attheheading level Decisions asspecified forthe
headingG/RO/23
Page116HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3806.20 -Salts ofrosin, ofresin acids orof
derivatives ofrosin orresin acids, other
than salts ofrosin adducts
3806.30 -Ester gums
3806.90 -Other
38.07 Wood tar;wood taroils; wood
creosote; wood naphtha; vegetable
pitch; brewers 'pitch andsimilar
preparations based onrosin, resin acids
oronvegetable pitch.CTH Basket 1
38.08 Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting products and
plant-growth regulators, disinfectants
andsimilar products, putupinforms
orpackings forretail saleoras
preparations orarticles (forexample,
sulphur-treated bands, wicks and
candles, andfly-papers).[CTH] (JPN) (US) (NZ) (BRA) (CH) (EC)
[CTSH] (CAN) (MEX) (SG)Basket 2
Technical discussion not
complete
3808.10 -Insecticides Asindicated attheheading level Decisions asspecified forthe
heading
3808.20 -Fungicides
3808.30 -Herbicides, anti-sprouting products and
plant-growth regulators
3808.40 -Disinfectants
3808.90 -OtherG/RO/23
Page117HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
38.09 Finishing agents, dyecarriers to
accelerate thedyeing orfixing of
dyestuffs andother products and
preparations (forexample, dressings
andmordants), ofakind used inthe
textile, paper, leather orlikeindustries,
notelsewhere specified orincluded.[CTH] (EC) (CH)
[CTSH] (US) (CAN) (SG) (JPN) (NZ)Basket 2
Technical discussion not
complete
3809.10 -With abasis ofamylaceous substances Asindicated attheheading level Decisions asspecified forthe
heading
-Other :
3809.91 --Ofakind used inthetextile orlike
industries
3809.92 --Ofakind used inthepaper orlike
industries
3809.93 --Ofakind used intheleather orlike
industries
38.10 Pickling preparations formetal
surfaces; fluxes andother auxiliary
preparations forsoldering, brazing or
welding; soldering, brazing orwelding
powders andpastes consisting ofmetal
andother materials; preparations ofa
kind used ascores orcoatings for
welding electrodes orrods.CTH Basket 1G/RO/23
Page118HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3810.10 -Pickling preparations formetal surfaces;
soldering, brazing orwelding powders
andpastes consisting ofmetal andother
materialsAsindicated attheheading level Decisions asspecified forthe
heading
3810.90 -Other
38.11 Anti-knock preparations, oxidation
inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive preparations
andother prepared additives, for
mineral oils(including gasoline) orfor
other liquids used forthesame
purposes asmineral oils.[CTH] (JPN) (CAN) (MEX) (EC) (US) (CH)
[CTSH] (NZ) (SG)Basket 2
Technical discussion not
complete
-Anti-knock preparations : Asindicated attheheading level Decisions asspecified forthe
heading
3811.11 --Based onlead compounds
3811.19 --Other
-Additives forlubricating oils:
3811.21 --Containing petroleum oilsoroils
obtained from bituminous minerals
3811.29 --Other
3811.90 -OtherG/RO/23
Page119HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
38.12 Prepared rubber accelerators;
compound plasticisers forrubber or
plastics, notelsewhere specified or
included; anti-oxidising preparations
andother compound stabilisers for
rubber orplastics.CTH Basket 1
3812.10 -Prepared rubber accelerators Asindicated attheheading level Decisions asspecified forthe
heading
3812.20 -Compound plasticisers forrubber or
plastics
3812.30 -Anti-oxidising preparations andother
compound stabilisers forrubber or
plastics
38.13 Preparations andcharges for
fire-extinguishers; charged
fire-extinguishing grenades.CTH Basket 1
38.14 Organic composite solvents and
thinners, notelsewhere specified or
included; prepared paint orvarnish
removers.CTH Basket 1
38.15 Reaction initiators, reaction
accelerators andcatalytic preparations,
notelsewhere specified orincluded.CTH Basket 1
-Supported catalysts : Asindicated attheheading level Decisions asspecified forthe
heading
3815.11 --With nickel ornickel compounds as
theactive substanceG/RO/23
Page120HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3815.12 --With precious metal orprecious metal
compounds astheactive substance
3815.19 --Other
3815.90 -Other
38.16 Refractory cements, mortars, concretes
andsimilar compositions, other than
products ofheading No.38.01.CTH Basket 1
38.17 Mixed alkylbenzenes andmixed
alkylnaphthalenes, other than those of
heading No.27.07 or29.02.CTH Basket 1
3817.10 -Mixed alkylbenzenes Asindicated attheheading level Decisions asspecified forthe
heading
3817.20 -Mixed alkylnaphthalenes
38.18 Chemical elements doped forusein
electronics, intheform ofdiscs, wafers
orsimilar forms; chemical compounds
doped foruseinelectronics.[CTH] (JPN) (US) (CAN) (MEX) (NZ)
(CH)
[CTH; or
Change within thisheading following the
cutting intodiscs, wafers orsimilar forms,
polishing or[and] coating with anepitaxial
layer (EC)]Basket 2
Technical discussion not
complete
[Value added rule] (SG)G/RO/23
Page121HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
38.19 Hydraulic brake fluids andother
prepared liquids forhydraulic
transmission, notcontaining or
containing lessthan 70%byweight of
petroleum oilsoroilsobtained from
bituminous minerals.CTH Basket 1
38.20 Anti-freezing preparations and
prepared de-icing fluids.CTH Basket 1
38.21 Prepared culture media for
development ofmicro-organisms.CTH Basket 1
38.22 Diagnostic orlaboratory reagents ona
backing andprepared diagnostic or
laboratory reagents whether ornoton
abacking, other than those ofheading
No.30.02 or30.06.CTH Basket 1
38.23 Industrial monocarboxylic fatty acids;
acid oilsfrom refining; industrial fatty
alcohols.Asindicated atthesubheading level Decisions asspecified forthe
subheading
-Industrial monocarboxylic fatty acids;
acid oilsfrom refining :
3823.11 --Stearic acid CTSH Basket 1
3823.12 --Oleic acid CTSH Basket 1
3823.13 --Talloilfatty acids CTSH Basket 1
3823.19 --Other CTSH Basket 1
3823.70 -Industrial fatty alcohols CTSH Basket 1G/RO/23
Page122HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
38.24 Prepared binders forfoundry moulds
orcores; chemical products and
preparations ofthechemical orallied
industries (including those consisting of
mixtures ofnatural products), not
elsewhere specified orincluded;
residual products ofthechemical or
allied industries, notelsewhere specified
orincluded.Asindicated atthesubheading level Decisions asspecified forthe
subheading
3824.10 -Prepared binders forfoundry moulds or
coresCTSH Basket 1
3824.20 -Naphthenic acids, their water-insoluble
salts andtheir estersCTSH Basket 1
3824.30 -Non-agglomerated metal carbides mixed
together orwith metallic bindersCTSH Basket 1
3824.40 -Prepared additives forcements, mortars
orconcretesCTSH Basket 1
3824.50 -Non-refractory mortars andconcretes CTSH Basket 1
3824.60 -Sorbitol other than thatofsubheading
No._2905.44CTSH Basket 1
-Mixtures containing perhalogenated
derivatives ofacyclic hydrocarbons
containing twoormore different
halogens_:
3824.71 --Containing acyclic hydrocarbons
perhalogenated only with fluorine and
chlorineCTSH Basket 1G/RO/23
Page123HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3824.79 --Other CTSH Basket 1
3824.90 -Other CTSH Basket 1G/RO/23
Page 124
TERMINOLOGY GUIDE
1. Rules presented atheading level:
(a) Iftheruleisforthewhole heading:
CTH - change tothisheading from anyother heading
(b) Iftheruleisforasplit heading:
CTHS - change tothissplitheading from anyother splitofthisheading orfrom
anyother heading
CTH - change tothissplit heading from anyother heading
(N.B. change from anyother split ofthisheading isexcluded.)
2. Rules presented atsubheading level:
(a) Iftheruleisforthewhole subheading:
CTSH - change tothissubheading from anyother subheading orfrom anyother
heading
CTH - change tothissubheading from anyother heading
(N.B. change from anyother subheading ofthisheading isexcluded.)
(b) Iftheruleisforasplit subheading:
CTSHS - change tothissplitsubheading from anyother splitofthissubheading
orfrom anyother subheading orheading
CTSH - change tothissplitsubheading from anyother subheading orheading
(N.B. change from anyother split ofthissubheading isexcluded)
CTH - change tothissplit subheading from anyother heading
(N.B. change from anyother split ofthissubheading orfrom anyother subheading ofthisheading
isexcluded.)
__________