G/RO/41
Page 1676
ISSUES FOR DECISION:  CHAPTER 91
ISSUE FOR DECISION NO. 1 :1. Is the country of origin of a finished watch or clock the country of final assembly or the
country of origin of the movement used in its production?
Differing views presented in the relevant Technical Committee discussions
OPTION A:  a rule of origin based on the origin of the movement for the following reasons:2. The essence of a watch, or clock, is a device which indicates the time or measures the
intervals of time (see explanatory notes under h eading 91.02 (and 91.03)).  A movement is defined in
the HS chapter notes as a device capable of determining intervals of time (see Note 3 to Chapter 91).There is no difference in the essential character between a watch and a movement and it is the
movement which imparts the essential character of a watch.
In the manufacture of a watch or clock, the assembly of the movement is considered the last
substantial transformation because at the stage of completion of the movement, the essential character
of the watch - time-telling - is already fixed.
The final assembly from movement to watch does not substantially change the essential
character of time-telling and cannot amount to substantial transformation.
Because the essential character and quality of a watch or a clock is determined by the
movement, the origin of the movement is most  important from a commercial point of view.
OPTION B:  a rule of origin based on the assembly of the watch or clock, for the following reasons:3. The structure of the HS reflects that movements and watches are essentially different
commercial goods.
Various finished goods can be obtained from the same movement by final assembly.
While the movement is important, timekeeping is a minimum characteristic.  The movement
does not represent time and is invisible after assembly.
It is the change from components to a watch which is the last substantial transformation in
watch manufacture.  The accuracy, durability and life span of a watch are determined and guaranteed
by the final assembly.
Some Members are of the opinion that testing and adjustment, which constitute an essential
part of assembly, are also of particular importance because they determine the above-mentionedquality of a watch.
Relevant HS code numbers and descriptions4. 91.01 - Wrist-watches, pocket-watches and ot her watches, including stop-watches, w
with case of precious metal or of metal clad with precious metal;
91.02 - Wrist-watches, pocket-watches and other watches, including stop-watches,
other than those of heading 91.01;
91.03 - Clocks with watch movements, excluding clocks of heading 91.04;G/RO/41
Page 1677
91.04 - Instrument panel clocks and clocks of a similar type for vehicles, aircraft,
spacecraft or vessels;
91.05 - Other clocks;
91.06 - Time of day recording apparatus and apparatus for measuring, recording or
otherwise indicating intervals of time, with clock or watch movement or with
synchronous motor (for example, time-registers, time-recorders);
91.07 - Time switches with clock or watch movement or with synchronous motor.
ISSUE FOR DECISION NO. 25. What is the appropriate description in ex-91.10(b) of complete movements, partly assembled
and of incomplete movements?
Differing views presented in the relevant Technical Committee discussions
OPTION A:6. - movements of ex-91.10(b) must contain at least two of the key components on a
common support.  The proponents consider that the specification of at least two of these components
is sufficient to take up any one of the three types of movement: mechanical; analog electronic; or
digital electronic.
OPTION B:
7. - all of the key components, as appropriate, must be present.  This formulation is
intended to provide a more clear delineation between the types of movements and components.
Relevant HS code number and description
8.       91.10 - Complete watch or clock movements, unassembled or partly assembled
(movement sets); incomplete watch or clock movements, assembled; rough
watch or clock movements.
ISSUE FOR DECISION NO. 3
9. Are changes to complete and assembled movements of headings 91.08 or 91.09 from partly
assembled complete movements or incomplete movements of ex-91.10(b), or from other movements
of ex-91.10(c), substantial transformations?
Differing views presented in the relevant Technical Committee discussions
OPTION A:10. - change to these headings from any other headings, that is, from 91.10 or 91.14, is
considered substantial transformation by reason of the assembly operations involved.
OPTION B:
11. - change to these headings from any other headings, except that change from
ex-91.10(b) should be excluded because such goods have already acquired the character ofmovements prior to final assembly and finishing.
OPTION C:G/RO/41
Page 1678
12. - changes from ex-91.10(c) should be excluded as well as changes from ex-91.10(b)
because goods of ex-91.10(c) have already undergone some amount of assembly which means that a
change to complete and assembled goods is not substantial transformation.
OPTION D:
13. -  change from any other heading, provided  that all of the following components, as
appropriate, are assembled on a common support:  time reference device, device for converting the
time reference for the purpose of display, time setting mechanism or opto-electronic display.
Relevant HS code numbers and descriptions
14. 91.08 - Watch movements, complete and assembled;
91.09 - Clock movements, complete and assembled.
ISSUE FOR DECISION NO. 415. Are changes to finished watch or clock cases from case parts, or to watch or clock cases from
case blanks, substantial transformation?
Differing views presented in the relevant Technical Committee discussions
OPTION A:16. - Change of tariff heading.  No changes from subheadings for parts, or within
subheadings from blanks to finished goods, could reflect substantial transformation in these headings
because the watch and clock cases are produced from a small number of parts, and usually one
principal part,  by basic operations.
OPTION B:
17. - Change of tariff subheading.  Changes from parts to finished goods of these headings
reflects substantial transformation.
OPTION C:
18. - Change of tariff heading or change within subheadings by the finishing of blanks.
Changes at the subheading level from goods classified as parts to finished goods should not be
substantial transformation; but changes within subh eadings by the working, machining and polishing
of blanks should be origin-conferring.
Relevant HS code numbers and descriptions
19. 91.11 - Watch cases and parts thereof;
 91.12 - Clock cases and cases of a similar type for goods of this Chapter, and parts t
thereof.G/RO/41
Page 1679
ISSUE FOR DECISION NO. 5
20. Is change to finished straps, bands or bracelets from parts classified within 91.13, or change
from blanks classified within 91.13, substantial transformation?   This issue applies also to the
heading 91.14, but only to the question of blanks (mutatis mutandis), i.e. option A and B.
Differing views presented in the relevant Technical Committee discussions
OPTION A:21. - Change of tariff heading, indicating that no changes from parts or from blanks are
considered substantial transformation.
OPTION B:
22. - Change of tariff heading or change from blanks to finished goods within the same
subheadings by working, machining or polishing.
OPTION C:
23. - Change of tariff heading or change within subheadings from parts to finished goods.
Relevant HS code number and description
24. 91.13 - Watch straps, watch bands and watch bracelets, and parts thereof
91.14 - Other clock or watch parts
ISSUE FOR DECISION NO. 6
25. Is the manufacture of unassembled watch straps from fabric substantial transformation?
Differing views presented in the relevant Technical Committee discussions
OPTION A:
26. - the origin of unassembled straps and bands of this subheading should be based on the
country of origin of the fabric; change to unassembled straps of this subheading from fabric is not
substantial transformation as it requires operations such as cutting, hemming and looping.
OPTION B:
27. - change to unassembled goods of this subheading from any other heading is sufficient to
express substantial transformation.
Relevant HS code number and description
28. 9113.90- Other
References to Technical Committee documents
29.  Report of 4th Session (Doc. 40. 245) Annex H/1. paragraphs 1-14G/RO/41
Page 1680
Report of 5th Session (Doc. 40.510) Annex E/1
Draft Report of 8th Session (Doc. 41.511) Annexes IJ/1 and IJ/2
Secretariat’s Issues List for Basket 2 (Doc. 41.221)
Working Document:  Second Examination (Doc. 41.225)
Report of the Tokyo Intersessional Group (Doc. 41.209)
Reference Document 41.236Reference Document 41.218
Reference Document 41.208
Reference Document 41.416
Reference Document 41.433
Reference Document 41.507G/RO/41
Page 1681CHAPTER 91
Chapter Notes
Disassembly operations, including those which result in a change of tariff classification, shall not be considered origin confe rring.    B a s k e t  1
(Endorsed by CRO)
[Product specific] [Chapter] residual rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination
of a country of origin, the country of origin shall be determined as follows:
1. The country of origin of goods of heading 91.13 that contain te xtile fabric or other textile material shall be the country wh ere the textile
fabric or other material was formed, or in the case of a good containing textile materials of more than one country,  the origi n of the good is the country in
which the textile fabric or other textile material that predominates by weight was formed.  (US)]      Submitted to CRO for decision (Doc.OC0023E2,
Issue No.77)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
91.01 Wrist-watches,
pocket-watches and other
watches, including
stop-watches, with case of
precious metal or of metal
clad with precious metal. [ CTH ]
 [ CTH, except from heading 91.08 or 91.09 ] Submitted to the CRO for decision
91.02 Wrist-watches,
pocket-watches and other
watches, includingstop-watches, other thanthose of heading No. 91.01.[ CTH ]
[ CTH, except from heading 91.08 or 91.09 ] Submitted to the CRO for decision
91.03 Clocks with watch
movements, excludingclocks of heading No. 91.04.[ CTH ]
[ CTH, except from heading 91.08 or 91.09 ] Submitted to the CRO for decisionG/RO/41
Page 1682
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
91.04 Instrument panel clocks and
clocks of a similar type for
vehicles aircraft, spacecraftor vessels.[ CTH ]
[ CTH, except from heading 91.08 or 91.09 ] Submitted to the CRO for decision
91.05 Other clocks. [ CTH ]
[ CTH, except from heading 91.08 or 91.09Submitted to the CRO for decision
91.06 Time of day recording
apparatus and apparatus
for measuring, recording or
otherwise indicating
intervals of time, with clock
or watch movement or withsynchronous motor (for
example, time-registers,
time-recorders).[ CTH ]
[ CTH, except from heading 91.08 or 91.09 ] Submitted to the CRO for decision
91.07 Time switches with clock or
watch movement or with
synchronous motor.[ CTH ]
[ CTH, except from heading 91.08 or 91.09 ] Submitted to the CRO for decision
91.08 Watch movements,
complete and assembled.[ CTH ]
[ CTH, except from ex 91.10 (b) ]
[ CTH,  except from ex 91.10 (b) or ex 91.10(c) ]
[CTH,  provided that all of the following
components, as appropriate, are assembled on
a common support:  time reference device,
device for converting the time reference forthe purpose of display, time settingmechanism or opto-electronic display.]Submitted to the CRO for decisionG/RO/41
Page 1683HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
91.09 Clock movements, complete
and assembled.[ CTH ]
[ CTH, except from ex 91.10 (b) ]
[ CTH,  except from ex 91.10 (b) or ex 91.10
(c) ]
[CTH,  provided that all of the following
components, as appropriate, are assembled ona common support:  time reference device,
device for converting the time reference for
the purpose of display, time settingmechanism or opto-electronic display.]Submitted to the CRO for decision
91.10 Complete watch or clock
movements, unassembled or
partly assembled
(movement sets);incomplete watch or clock
movements, assembled;
rough watch or clockmovements.As indicated for split heading
ex  91.10 (a) Complete watch or clock
movements, unassembled;
rough watch or clock
movementsCTH except from heading 91.14 Basket 1 (endorsed by CRO)G/RO/41
Page 1684
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex  91.10  (b) [Complete watch or clock
movements, partly assembled
and incomplete watch or
clock movements, assembled,
containing at least two of the
following components on a
common support: time
reference device, device for
converting the time reference
for purposes of display, time
setting mechanism or
opto-electronic display ]
[Complete watch or clock
movements, partly assembled
and incomplete watch or
clock movements, assembled,
the foregoing being
movements for which all of
the following components, as
appropriate, are on a common
support: time reference
device, device for converting
the time reference for
purposes of display, time
setting mechanism or
opto-electronic display ]    CTH ; or
Change from ex - 91.10 (a), Submitted to the CRO for decision
ex  91.10  (c) Other   CTH, except from heading 91.14 Basket 1 (endorsed by CRO)
91.11 Watch cases and parts
thereof.   As specified for subheadingsG/RO/41
Page 1685HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9111.10 -Cases of precious metal or of
metal clad with preciousmetal  [ CTH ]
  [ CTH or change from blanks to finished
goods classified in the same subheading ]
  [ CTSH ]Submitted to the CRO for decision
9111.20 -Cases of base metal, whether
or not gold- or silver-plated   [ CTH ]
   [ CTH or change from blanks to finished
goods classified in the same subheading ]   [ CTSH ]Submitted to the CRO for decision
9111.80 -Other cases  [ CTH ]
 [ CTH or change from blanks to finishedgoods classified in the same subheading ]  [ CTSH ]Submitted to the CRO for decision
9111.90 -Parts   CTH Basket 1 (endorsed by CRO)
91.12 Clock cases and cases of a
similar type for other goods
of this Chapter, and parts
thereof.As specified for subheadings.
9112.10 -Cases of metal    [ CTH ]
   [ CTH or change from blanks to finished
goods classified in the same subheading ]    [ CTSH ]Submitted to the CRO for decision
9112.80 -Other cases     [ CTH ]
    [ CTH or change from blanks to finishedgoods classified in the same subheading ]    [ CTSH ]Submitted to the CRO for decision
9112.90 -Parts CTH Basket 1 (endorsed by CRO)
91.13 Watch straps, watch bands
and watch bracelets, andparts thereof.As specified for subheadings.G/RO/41
Page 1686
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9113.10 -Of precious metal or of metal
clad with precious metal [ CTH ]
 [ CTH or change from blanks to finished
goods classified in the same subheading ]
  [ CTH or change from parts to finished goodsclassified in the same subheading ]Submitted to the CRO for decision
9113.20 -Of base metal, whether or
not gold- or silver-plated    [ CTH ]
    [ CTH or change from blanks to finished
goods classified in the same subheading ]
    [ CTH or change from parts to finishedgoods classified in the same subheading ]Submitted to the CRO for decision
9113.90 -Other As indicated for split subheading
ex 9113.90
(a)Watch straps, bands, etc.,
assembled[ CTH ]
[ CTH,  provided the goods are fullyassembled in one country ]Submitted to the CRO for decision
ex 9113.90
(b)Watch straps, bands, etc., not
assembled[ CTH ]
[ 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, 58.01 through 58.02,58.06, 58.09, 59.03, 59.06 through 59.07,
60.01 through 60.02 and from subheading
6307.90]Submitted to the CRO for decision
91.14 Other clock or watch parts.  [ CTH ]
 [ CTH or change from blanks to finished
goods classified in the same subheadings ]Submitted to the CRO for decisionG/RO/41
Page 1687
ISSUES FOR DECISION;  CHAPTER 92
ISSUE FOR DECISION NO. 1
1. Assembly of musical instruments from parts classified in heading 92.09.
Differing views presented in the relevant Technical Committee discussions
OPTION A
2. In all cases, the assembly of musical instruments of Chapter 92 using parts classified in
heading 92.09 results in substantial transformation.  Origin is not conferred, however, if parts of
heading 92.09 are collected and the resulting collection is classified as a musical instrument pursuantto General Interpretative Rule 2(a) of the Harmonized System.
OPTION B
3. Given the many possible assemblies involved, which may include the use of subassemblies
and of parts which may possess the final character of the finished goods, it cannot be concluded, as ageneral rule, that change of tariff classification from parts classified in heading 92.09 to musical
instruments classified in the other headings of Chapter 92 expresses substantial transformation.
Substantial transformation takes place in this context only when the increase in value acquired as a
result of working and processing and, if applicable, the incorporation of parts originating in the
country of manufacture, represents at least 45% of the the ex-works price of the product.
Relevant HS code numbers
4. Headings 92.01 through 92.08
ISSUE FOR DECISION NO. 2
5. Transformations which take place within the headings of Chapter 92 in connection with the
production of musical instruments.
Differing views presented in the relevant Technical Committee discussions
OPTION A
6. With the exceptions of tariff shifts resulting solely from the application of GIR 2(a), or tariff
shifts resulting from disassembly, change of tariff classification at the HS heading level is sufficient to
reflect substantial transformation for the musical instruments of Chapter 92.  This conclusion is based
on a technical review of the production possibilities for these goods which showed that, in particular,
changes from the heading for parts (92.09) to the headings for instruments (92.01 through 92.08)
accurately reflect substantial transformation and should be origin conferring.  Correspondingly, thisreview showed that there are no changes within HS headings from incomplete, unfinished,
unassembled or disassembled goods to complete and assembled musical instruments which should be
considered as reflecting substantial transformation.
OPTION B
7. For the musical instruments of Chapter 92 the criterion of change of tariff heading should be
the starting point.  However, because of the complexity of the products covered in these headings and
the large number of possible production operations, it cannot be assumed that change of heading fromG/RO/41
Page 1688
heading 92.09 (parts) to headings 92.01 through 92.08 reflects substantial transformation.  A residual
(subsidiary) rule is needed not only to reflect assemblies of parts (see Option B in Issue 1 above), but
also to reflect that substantial transformation may take place for headings 92.01 through 92.08 without
change of classification at the heading level.  This rule provides that origin is conferred irrespective of
change of tariff heading by manufacture when the increase in value acquired as a result of working
and processing and, if applicable, the incorporation of parts originating in the country of manufacture,represents at least 45% of the the ex-works price of the product. The assumption that only changes of
tariff heading reflect substantial transformation should not be accepted for these goods because
changes of classification under the Harmonize d System cannot reflect all the possibilities.
Relevant HS code numbers
8. Headings 92.01 through 92.08
References
9. Doc. 41.245 (Secretariat’s list of Basket 2 issues)
Doc. 41.493 (Secretariat’s Basket 2 working document)
Doc. 40.245, Annexes H/1 & H/2 (Report of the 4th Session)G/RO/41
Page 1689CHAPTER 92
 
 
 Chapter Legal Notes
 
 1. For the purposes of  those rules of origin which refer to a chan ge of classification (i.e. change of heading or change of sub heading), the following
changes shall not confer origin:
 
 a) changes which result from disassembly. (Basket 1)
 b) changes which result from packaging or repackaging, or ( Basket 1)
[c) changes which result solely from  application of General Rule of Interpretation 2 (a) with respect to collections of parts t hat are presented as
unassembled articles of another heading or s ubheading. (US) ]   (Referral Doc.OC0029E1)
2. [For collection of parts merely put together that do not sati sfy the requirement of GIR2(a), the origin of the goods shall be  the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
[Chapter Residual Rules
[When application of the primary rules of this chapter (includi ng the product specific rules provided in the matrix) does not r esult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. Goods produced by assembly of 5 or more parts (other than parts of general use, as defined in Note 2 to Section XV or similar p arts of plastic
(Chapter 39)) shall have origin in the country of assembly.
2. Goods produced by the assembly of less than 5 parts (other than parts of general use, as defined in Note 2 to Section XV of the  HS or similar parts of
plastic (Chapter 39)), and one or more of whose parts (other than parts of general use, as defined in Note 2 to Section XV of t he HS or similar parts
of plastic (Chapter 39)) satisfies the requirements for origin in  the country of assembly, shall have origin in the country of assembly.
3. For purposes of the subparagraphs 1 and 2 above, the following shall not be considered origin conferring operations:
(a) the attachment of parts of general use (defined in Note 2 to Section XV of the HS);
(b) the attachment of handles, dials, knobs, hand cranks and other consumer-operated controls;
(c) installation of batteries, accumulators or other articles not designed to become a permanent part of the good, orG/RO/41
Page 1690
(d) the attachment of accessories or parts which serve only to enhance the operation of the good. (US)]
 
 [Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 92 Musical instruments;  parts
and accessories of such articlesAs indicated at heading level
92.01 Pianos, including automatic
pianos; harpsichords and otherkeyboard stringed
instruments.[ CTH ]
[CTH except from 92.09 ;or
Manufacture where the increase in value acquired
as a result of working and processing and if
applicable the incorporation of parts originating in
the country of manufacture represents at least 45 %of the ex-works price of the product ]Submitted to CRO for decision (Doc.
41.841)
92.02 Other string musical
instruments (for example,
guitars, violins, harps).[ CTH ]
[CTH except from 92.09 ;or
 Manufacture where the increase in value acquired
as a result of working and processing and if
applicable the incorporation of parts originating inthe country of manufacture represents at least 45 %
of the ex-works price of the product ]Submitted to CRO for decision (Doc.
41.841)G/RO/41
Page 1691HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
92.03 Keyboard pipe organs;
harmoniums and similarkeyboard instruments with
free metal reeds.[ CTH ]
[CTH except from 92.09 ;or
Manufacture where the increase in value acquired
as a result of working and processing and if
applicable the incorporation of parts originating inthe country of manufacture represents at least 45 %
of the ex-works price of the product ]Submitted to CRO for decision (Doc.
41.841)
92.04 Accordions and similar
instruments; mouth organs.[ CTH ]
[CTH except from 92.09 ;or
Manufacture where the increase in value acquired
as a result of working and processing and ifapplicable the incorporation of parts originating inthe country of manufacture represents at least 45 %
of the ex-works price of the product ]Submitted to CRO for decision (Doc.
41.841)
92.05 Other wind musical
instruments (for example,
clarinets, trumpets, bagpipes).[ CTH ]
[CTH except from 92.09 ;or
Manufacture where the increase in value acquired
as a result of working and processing and ifapplicable the incorporation of parts originating inthe country of manufacture represents at least 45 %
of the ex-works price of the product ]Submitted to CRO for decision (Doc.
41.841)G/RO/41
Page 1692
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
92.06 Percussion musical
instruments (for example,drums, xylophones, cymbals,
castanets, maracas).[ CTH ]
[CTH except from 92.09 ;or
Manufacture where the increase in value acquired
as a result of working and processing and if
applicable the incorporation of parts originating inthe country of manufacture represents at least 45 %
of the ex-works price of the product ]Submitted to CRO for decision (Doc.
41.841)
92.07 Musical instruments, the sound
of which is produced, or mustbe amplified, electrically (for
example, organs,  guitars,
accordions).[ CTH ]
[CTH except from 92.09 ;or
Manufacture where the increase in value acquired
as a result of working and processing and ifapplicable the incorporation of parts originating inthe country of manufacture represents at least 45 %
of the ex-works price of the product ]Submitted to CRO for decision (Doc.
41.841)
92.08 Musical boxes, fairground
organs, mechanical street
organs, mechanical singing
birds, musical saws and othermusical instruments not fallingwithin any other heading ofthis Chapter; decoy calls of allkinds; whistles, call horns and
other mouth-blown sound
signalling instruments.[ CTH ]
[CTH except from 92.09 ;or Manufacture where
the increase in value acquired as a result ofworking and processing and if applicable theincorporation of parts originating in the country ofmanufacture represents at least 45 % of the ex-works price of the product ]Submitted to CRO for decision (Doc.
41.841)G/RO/41
Page 1693HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
92.09 Parts (for example,
mechanisms for musical boxes)and accessories (for example,cards, discs and rolls for
mechanical instruments) of
musical instruments;metronomes, tuning forks and
pitch pipes of all kinds.CTHBasket 1 (Endorsed by CRO)
9209.10 - Metronomes, tuning forks
and pitch pipesAs specified for heading
9209.20 - Mechanisms for musical
boxes
9209.30 - Musical instrument strings
-O t h e r  :
9209.91 -- Parts and accessories for
pianos
9209.93 -- Parts and accessories for the
musical instruments of
heading No. 92.03
9209.94 -- Parts and accessories for the
musical instruments of
heading No. 92.07As specified for heading
9209.99 -- Other
9209.92 -- Parts and accessories for the
musical instruments of
heading No. 92.02G/RO/41
Page 1694
ISSUES FOR DECISION; CHAPTERS 93 TO 97
ISSUE No. 1: ASSEMBLY OF MILITARY WEAPONS, FIREARMS AND RELATED DEVICES
FROM PARTS
OPTION A: Yes1. The assembly of military weapons and firearms from parts classified in heading 93.05 results
in substantial transformation of the parts and is or igin conferring.  The rule should be (CAN, US, CH,
MEX, JPN, PHI, TH):
CTH
OPTION B: Yes, provided2. The assembly of military weapons and firearms from parts is not considered substantial
transformation unless the assembly is accompanied  by the manufacture of one of the essential parts
of the mechanism.  The rule should be (EC):
CTH, with the exclusion of locks, breeches, breech boxes, frames or barrels of heading 93.05; or
assembly if accompanied by the production of at least one of the essential parts of the mechanism
(lock, breech, breech box, frame) or of the complete barrel.
Relevant HS Codes:  93.01 through 93.04
ISSUE No. 2: PRODUCTION OF PARTS OF MILITARY WEAPONS AND FIREARMSOPTION A:3. The rule should be (CAN, US, MEX, EC, JPN, PHI):
CTH
OPTION B:4. While substantial transformation is expressed for these goods by change of classification at
the heading level, the rule also needs to take account of the manufacture of parts from parts.  One such
instance is set out in Doc. 41.867, where the production of a positioning mount system using a
plunger cylinder classified in the same subheading (9305.90) is described.  This particular assembly
illustrates the need to take account of substantial transformations which take place without any change
in tariff classification.  The rule should be (CH):
CTH or change within subheading 9305.90
CH has indicated that this issue could be resolved if there is consensus on appropriate Chapter Notes
concerning assembly and the production of parts fr om sub-assemblies, as are being discussed for
Chapters 84-90.  Other delegations also expressed interest in this approach. (Sec.)
Relevant HS Code:  9305.90
ISSUE No. 3: PRODUCTION OF CARTRIDGES AND OTHER AMMUNITION FROM PARTS
THEREOF
OPTION A: YesG/RO/41
Page 1695
5. The production of cartridges and ammunition using parts classified in the same heading is a
substantial transformation.  The rule should be (KOR):
CTH, and change within this heading from parts to articles
OPTION B: Yes, provided6. The initial origin criterion for these goods should be change of tariff heading, under which the
change to goods from parts classified in the same he ading is not origin conferring.  However, origin is
conferred in the country in which the munition is loaded.  The rule should be (EC):
CTH; or loading the munition
OPTION C: No7. The production of munitions and cartridges from parts classified in the same heading is not
substantial transformation.  The rule should be (CAN, US, MEX, JPN, PHI):
CTH
Relevant HS Codes:    9306.10, 9306.21, 9306.29, 9306.30
ISSUE No. 4: PRODUCTION OF BOMBS, GRENADES, TORPEDOES, MINES, MISSILES
AND SIMILAR MUNITIONS OF WAR FROM PARTS THEREOF
OPTION A: Yes
8. The production of bombs, grenades, torpedoes, mines, missiles and similar munitions of war
from parts classified in the same subheading is a substantial transformation.  For subheading 9306.90
the rule should be (US, IND, KOR, EGY, CAN, PHI):
CTSHS
OPTION B: Yes, provided9. The principal origin criterion for these goods should be change of tariff heading.  There is no
such change which takes place as a result of the production of these goods from parts classified in the
same heading.  However, origin is conferred in  the country in which the munition is loaded; this
residual rule recognizes the production of munitions from parts provided that the operations include
loading the munition.  The rule should be (EC):
CTH; or loading the munition
EC indicated during the 13th Session th at it would consider joining Option A.
Relevant HS Code:  9306.90
ISSUE No. 5: PRODUCTION OF SWORDS, CUTLASSES, BAYONETS, ETC. FROM PARTS
CLASSIFIED IN THE SAME HEADING
OPTION A: Yes
10. Parts classified in heading 93.07 undergo substantial transformation when used in the
production of swords, etc. of the same heading.  The rule should be (KOR) (TH):G/RO/41
Page 1696
CTH, or change within this heading from parts to articles.
OPTION B: No11. The change within heading 93.07 from parts to articles is not substantial transformation.  The
rule should be (EC) (US) (CAN) (PHI) (CH) :
CTH
Relevant HS Code:  93.07
ISSUE No 6: ASSEMBLY OF FURNITUR E OF HEADINGS 94.01 AND 94.03 FROM PARTS
CLASSIFIED IN THE SAME HEADING
OPTION A: Yes
12. The assembly of furniture from parts classified in the same headings is a substantial
transformation.  The rule should be (JPN, HK, MEX, KEN, PHI, US, CH):
CTH, or change from subheading 9401.90 (for heading 94.01)
CTH, or change from subheading 9403.90 (for heading 94.03)
or, with the same outcome for this issue,  CTSH (MOR, SG)
OPTION B: Yes, provided
13. To properly take account of assemblies which might be too simple to amount to substantial
transformation, it is appropriate to make the change from parts to furniture conditional upon the
satisfaction of additional criteria.  The rule should be:
CTH, or change to subheadings 9401.10 through 9401.80 from 9401.90, and change to subheadings
9403.10 through 9403.80 from 9403.90 provided that the relevant Chapter Note on assembly is met.
(CAN)
OPTION C: No14. The change from parts of furniture to furniture is not substantial transformation.  The rule
should be:
CTH (TH, AUS)
CTH, except from cushions and mattresses of heading 94.04 (EC) (COL)
The origin of the product shall be the count ry where the parts were manufactured (BRA)
Relevant HS Codes:  94.01, 94.03
ISSUE No. 7: ASSEMBLY OF MEDICAL, SURGICAL, OR VETERINARY FURNITURE, OR
OF BARBERS’ CHAIRS FROM PARTS CLASSIFIED IN THE SAME HEADING
OPTION A: YesG/RO/41
Page 1697
15. The assembly of these furniture articles from parts is a substantial transformation.  The rule
should be (US, CH, PHI, SEN, COL, JPN, MEX):
CTHS (creating split heading)
OPTION B: Yes, provided
16. As for headings 94.01 and 94.04, there is a risk that simple assemblies may take place.  It is
therefore appropriate to make the change from parts to goods conditional upon the satisfaction of
additional criteria.  The rule should be:
CTH, or change to goods from their parts provided that the relevant Chapter Note on
assembly is met.  (CAN)
OPTION C: No17. The change from parts to goods is not substantial transformation.  The rule should be:
CTH (TH, AUS, EC)
Relevant HS Code:  94.02
ISSUE No. 8: ASSEMBLY AND FINISHING OF ANTIQUE REPRODUCTION WOODEN
TABLES AND SEATS
OPTION A: Yes18. Antique reproduction tables are produced from raw wooden frames which undergo extensive
sanding, staining and lacquering.  A domestically produced wooden or glass table top also undergoes
finishing, then the components are assembled.  The raw wooden frames undergo substantial
transformation without change of classification.  Antique reproduction wooden seats are produced
from raw wooden components and fabrics, foam, and hardware, and are extensively sanded and
lacquered followed by assembly.  For upholstered seats there is substantial transformation
accompanied by a change of tariff classification from subheading 9401.69 to 9401.61.  For seats not
upholstered there is substantial with no change of tariff classification.  The rule should be (SG):
CTSHS or added value criterion (for 9401.69 and 9403.60)
CTSH or added value criterion (for 9401.61) (MOR proposal for CTSH is in agreement for
this subheading)
OPTION B: No19. The operations described do not result in substantial transformation. The operations described
are finishing operations with only a small element of assembly.  The rule should be (JPN, MEX,
KEN, PHI, US, CH, CAN, AUS, TH):
CTH/CTSH with no change within subheadings
CTH, except from mattresses and cushions of heading 94.04. (EC, SEN)
The origin of the product shall be the country where the parts were manufactured. (BRA)
Relevant HS Codes:  ex9401.69(b), ex 9401.69(c), ex9403.60(a)G/RO/41
Page 1698
ISSUE NO. 9: PRODUCTION OF COMPLETELY KNOCKED-DOWN (CKD) WOODEN
SEATS, UPHOLSTERED AND OTHER
OPTION A: Yes20. The production of CKD seats is an extensive process.  The raw wooden components for
frames are subject to drilling of the holes for joining, fitting of tenons for fastening, fitting of dowels,
and then undergo assembly into frames.  The assembled frames are sanded and prepared for staining
and polishing.  Sanding and staining are followed by the application of 3-5 coats of varnish.  Sanding
is carried out between coats of varnish.  Fabric, foam and plywood are cut to size to produce the seat.
The finished frames and seats are packed in CKD form for assembly by the consumer.
21. The raw components without seat are substantially transformed are substantially transformed
into a complete furniture article comprising the fr ames and seat in CKD form ready to be assembled.
The finished products take on new characteristics and value from the inputs used.  The rule should be
(SG):
CTSH or added value (for 9401.61) (MOR proposal for CTSH is in agreement for this
subheading)
CTSHS or added value (for 9401.69)
OPTION B: No22. The production of CKD seating from components does not result in substantial
transformation.  The operations described are finishing operations with only a small element of
assembly. The rule should be (JPN, ME X, KEN, PHI, US, CH, CAN, AUS, TH):
CTH/CTSH with no change within subheadings
CTH, except from mattresses and cushions of heading 94.04. (EC, SEN)The origin of the product shall be the country where the parts were manufactured. (BRA)
Relevant HS Codes:  9401.61, ex9401.69(a)
ISSUE No. 10:  PRODUCTION OF FURNITURE PARTS USING OTHER FURNITURE PARTSOPTION A: Yes23. The production of furniture parts from other furniture parts (i.e., change between subheadings
9401.90 and 9403.90) is a substantial transformation.  The rule should be:
CTH  (CAN, CH, COL, MEX, US, PHI)
OPTION B: No24. Changes of tariff classification between parts for seating and parts for other furniture could
take place as a result of minor modifications with little or no manufacture.  It is therefore appropriateto exclude such changes.  The rule should be:
CTH, except from 9403.90 (for 9401.90)(JPN)
CTH, except from 9401.90 (for 9403.90)(JPN)G/RO/41
Page 1699
CTH, except from 9403.90 and except from cushions or mattresses of heading 94.04 (for
9401.90) (AUS)
CTH, except from 9401.90 and except from cushions or mattresses of heading 94.04 (for
9403.90) (AUS)
CTH, except from mattresses and cushions of heading 94.04. (EC, SEN)The origin of the product shall be the country where the parts were manufactured. (BRA)
Relevant HS Codes:  9401.90, 9403.90
ISSUE No. 11: PRODUCTION OF FURNITURE AND FURNITURE PARTS USING CUSHIONS
AND MATTRESSES OF HEADING 94.04
OPTION A:  Yes
25. Cushions and mattresses of heading 94.04 undergo substantial transformation when used in
the production of furniture of headings 94.01 and 94.03.  The rule should be: (JPN, HK, MEX, KEN,
PHI, US, CH):
CTH, or change from subheading 9401.90 (for heading 94.01)
CTH, or change from subheading 9403.90 (for heading 94.03)
or, with the same outcome for this issue,CTSH (MOR, SG);  orCTH, or change to subheadings 9401.10 through 9401.80 from 9401.90, and change to
subheadings 9403.10 through 9403.80 from 9403.90 provided that the relevant Chapter Note
on assembly is met. (CAN);  or
CTH (TH, AUS)
For parts classified in subheadings 9401.90 and 9303.90 AUS is aligned on Option B
OPTION B: No26. Cushions and mattresses of heading 94.04 do not undergo substantial transformation when
used in the production of furniture of headings 94.01 and 94.03.  The rule should be (EC, SEN):
CTH, except from mattresses and cushions of heading 94.04.
AUS would apply the same exclusion but only for parts classified in subheadings 9401.90 and
9403.90.
Relevant HS Codes:  94.01, 94.03
ISSUE No 12: PRODUCTION OF LAMPS AND LIGHTING FITTINGS FROM PARTS
OPTION A: YesG/RO/41
Page 1700
27. The production of lamps and lighting fittings using materials classified anywhere within the
heading is substantial transformation.  The rule should be (JPN, HK, US, PHI, TH, MOR, MEX):
CTSH
OPTION B: Yes, provided
28. The change from parts to lamps and lighting fi ttings may entail simple assemblies.  It is
appropriate to make such changes conditional upon the satisfaction of additional criteria.  The rule
should be:
CTH, or change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through
9405.99 provided that the relevant Chapter Note on assembly is met. (CAN, SEN) or
OPTION C: No29. The production of lamps and lighting fittings using parts or other goods classified within
heading 94.05 does not result in substantial transfor mation.  The rule should be (COL, CH, AUS, EC):
CTH
Relevant HS Codes:  9405.10 THROUGH 9405.60
ISSUE No. 13:  ASSEMBLY OF  WHEELED TOYS FROM PARTS
OPTION A: Yes30. The assembly of wheeled toys of heading 95.01 using parts classified in the heading results in
substantial transformation.  The rule should be (CAN, US, CH, HK, MOR):
CTHS
OPTION B: No
31. Assembly of these parts does not result in substantial transformation.  The rule should be:
CTH (JPN, EC, TH,  KOR, SEN) or
CC (MEX)
Relevant HS Codes:  95.01
ISSUE No. 14:  ASSEMBLY OF DOLLS FROM PARTS AND ACCESSORIES
OPTION A: Yes32. The assembly of dolls from parts and accessories classified in subheadings 9502.91 and
9502.99 is a substantial transformation.  The rule should be:
CTSH (CAN, PHI, US, TH, HK, MOR)
OPTION B: NoG/RO/41
Page 1701
33. Substantial transformation does not take place when dolls are assembled from parts and
accessories of dolls.  The rule should be:
CTH (CH, SEN)
CTH, except from 9503.41 or 9503.49 (EC, BRA)
CTH, except from 9503.41, 9503.49, 61.11 or 62.09 (JPN)
CTH, except from 9503.41, 9503.49 or 9503.90CTSH, except from parts of stuffed dolls (MEX) ( proposal may agree partly with Option A.
(Sec.)
Relevant HS Codes:  9502.10
ISSUE No. 15: ASSEMBLY OF TOYS AND PARTS OF TOYS USING PARTS CLASSIFIED IN
HEADING 95.03
OPTION A: Yes
34. The rules should recognize the assembly of toys from identifiable parts also classified in this
heading as a substantial transformation.  The ru le should be (US, HK, MOR, PHI, TH, MEX):
CTHS from ex 95.03(e) and
CTH or change within ex 95.03(e) as a result of assembly (for parts)
OPTION B: Yes, provided
35. Many assemblies of goods of heading 95.03 result in substantial transformation.  However, to
account for some assembly operations which may be too simple to result in substantial transformation,
origin should be conferred only if criteria for assembly are met.  The rule should be (CAN):
CTH, or change from parts provided that the Chapter Note on assembly is met.
OPTION C: No
36. Changes from parts of toys to toys are not considered substantial transformation.  No change
within heading 95.03 is considered to be origin conferring.  The rule should be:
CTH (CH, SEN)
CTH with exclusions (EC, JPN, KOR)
Relevant HS Code:  95.03
ISSUE No. 16: PRODUCTION OF TOYS AND ACCESSORIES USING GOODS OF OTHER
HEADINGS - CHANGE OF USE
OPTION A:  Yes (goods of other headings not excluded)
37. The use of goods classified outside heading 95.03 is permissible.  (CAN, US, CH, SEN, HK,
MOR, MEX, PHI, TH)G/RO/41
Page 1702
OPTION B: No (exclusions are necessary)
38. For some toys there is a need to ensure that origin is not conferred by the mere adaptation of
certain goods for use as toys.  Specifically:
- No change from dolls, parts of dolls or dolls’ accessories to toys representing animals or non-
human creatures of ex 95.03(b).  The rule should be:
CTH except from 95.02 (EC, JPN, KOR)
and except from children's apparel of 61.11 or 62.09 (JPN, KOR)
- No change from musical instruments to toy musical instruments and apparatus of ex 95.03(c).
The rule should be:
CTH, except from 92.01 to 92.09 (EC)
- No change from sporting goods of 95.06 to other toy articles of ex 95.03(d).  The rule should
be:
CTH, except from 9506.31 through 9506.91 (EC); and
- No change from dolls or parts or accessories thereof or from children's apparel to parts and
accessories of toys of ex 95.03(e).  The rule should be:
CTH, except from 95.02 or 61.11 or 62.09.
Relevant HS Codes:  ex 95.03(a), ex 95.03(b), ex 95.03(c), ex 95.03(d), ex 95.03(e)
ISSUE No. 17:  ORIGIN CRITERIA FOR TOYS PUT UP IN SETS OF HEADING 95.03Addressed under overall architecture.  (See Referral Doc. OC0029) (Sec.)ISSUE No. 18: ASSEMBLY OF GOODS OF HEADINGS 95.04 AND 95.05 USING PARTS
CLASSIFIED IN THE RESPECTIVE HEADINGS
OPTION A: Yes39. Splits of the respective headings are proposed in  order to lay down a rule to provide that the
change from parts to goods is origin conferring.  The parts identified in the corresponding split
headings are substantially transformed if there is a change within the split heading as a result of
assembly.  The rule should be (US, HK, CH, MOR):
CTHS for goods; CTH or change within split heading as a result of assembly for parts
OPTION B: Yes, provided
40. The assembly of goods from parts may be a substantial transformation.  Origin is conferred if,
in accordance with a Chapter Note, the change from parts satisfies one or more supplementaryrequirements.  The rule should be (CAN):
CTSH or change from parts provided the relevant Chapter Note on assembly is met.
OPTION C: NoG/RO/41
Page 1703
41. For these goods the assembly of the goods from parts classified within the headings is not
substantial transformation.  The rule should be:
CTH (JPN, EC)
CTSH (MEX, PHI, TH)
Relevant HS Codes:  95.04, 95.05
ISSUE No. 19:  ASSEMBLY OF GOLF CLUBS FROM PARTS
OPTION A: Yes42. The assembly of golf clubs from parts classified in the adjacent subheading results in
substantial transformation of the parts.  The rule should be (PHI, MEX, TH):
CTSH
OPTION B: Yes, provided
43. The assembly of golf clubs from golf club parts does not result in substantial transformation
unless supplementary requirements are satisfied.  The rule should be:
CTSH, except from 9506.39; or change from 9506.39 provided that the relevant Chapter Note
on assembly is met. (CAN)
CTHS, provided that either the head or the shaft is originating in the country of assembly.
(US)
OPTION C: No
44. The assembly of golf clubs from golf club parts does not result in substantial transformation.
The rule should be (CH, JPN, EC):
CTH
Relevant HS Codes:    9506.31, ex 95.06(a)
ISSUE No. 20: ASSEMBLY OF ARTICLES AND EQUIPMENT OF HEADING 95.06 FROM
PARTS
OPTION A: Yes45. Split of the heading is proposed in order to lay down a rule to provide that the change from
parts to goods is origin conferring. The rule should be (US, MOR, HK):
CTHS
OPTION B: Yes, provided
46. The assembly of goods from parts may be a substantial transformation.  Origin is conferred if,
in accordance with a Chapter Note, the change from parts satisfies one or more supplementary
requirements.  The rule should be (CAN):G/RO/41
Page 1704
CTSH or change from parts provided the relevant Chapter Note on assembly is met.
OPTION C: No47. The change from parts of this heading to goods of this heading does not reflect substantial
transformation.  The rule should be:
CTH (CH, JPN, EC):
CTSH (PHI, MEX, TH)The results of a rule of CTSH are that origin is sometimes conferred by the assembly of parts
and sometimes it is not.  This is because generally the identifiable parts of the goods of heading 95.06
are classified in the same subheadings.  At the same time some goods, such as ski bindings, wouldconstitute parts depending upon the understanding of what constitutes a part. (Sec.)
Relevant HS Code:  95.06
ISSUE No. 21: MANUFACTURE OF ARTICLES FROM WORKED ANIMAL, VEGETABLE OR
MINERAL CARVING MATERIALS
OPTION A: Yes48. Substantial transformation takes place when the worked carving materials of headings 96.01
and 96.02 are used to make finished articles.  The rule should be (EC, JPN, US, CH, MEX):
CTSHS (for ex 9601.10(b) and ex 9601.90(b)
CTHS (for ex 96.02(b).  JPN proposes the additional condition, “except when it results only
from cutting in a straight line and the obtain ed goods still maintain the shape of their
materials.”
OPTION B: No49. There is no substantial transformation when worked carving materials are made into articles
of the same headings.  The rule should be (CAN, TH):
CTH
CAN indicated that it would review its position with a view towards joining Option A.
Relevant HS Codes:  96.01, 96.02
ISSUE No. 22: MAKING UP OF TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE
OR CLOTHES CLEANING
Addressed under overall architecture.  (See Referral Doc. OC0029) (Sec.)
ISSUE No. 23:  PRODUCTION OF SLIDE FASTENERS FROM IDENTIFIABLE PARTS
OPTION A: Yes50. The assembly of slide fasteners from identifiable parts classified in subheading 9607.20 is a
substantial transformation.  The detailed justification is set out in Technical File 41.442 (Sec.).   The
rule should be (MEX, US, CH, MOR):G/RO/41
Page 1705
CTSH
OPTION B: Yes, provided51. To ensure that the assembly of slide fasteners from parts is more than a simple assembly in a
given case, it is appropriate to lay down additional conditions.  It is contemplated that a Chapter Noteon assembly might specify that the assembly must in volve the putting together of three or more parts.
The rule should be:
CTH, or change to subheadings 9607.11 and 9607.19 from 9607.20, provided that the
relevant Chapter Note on assembly is met. (CAN)
OPTION C: No
52. The assembly of slide fasteners from identifiable parts does not result in substantial
transformation.  The rule should be (EC, JPN, PHI, KOR):
CTH
CTH and Residual Rule based on the origin of the slider (KOR)
Relevant HS Codes:    9607.11, 9607.19
ISSUE No 24:  ASSEMBLY OF BALL POINT, FELT TIPPED, FOUNTAIN, STYLOGRAPH AND
OTHER PENS FROM IDENTIFIABLE PARTS
OPTION A: Yes53. For the pens of heading 96.08 some of the identifiable parts, such as nibs and refills, are
classified in other subheadings of the heading.  The assemblies involving the use of such parts may beexpressed as “CTSH”.  However, numerous other parts, such as barrels, caps and mechanisms are
classifiable within the subheadings for the articles themselves.  Moreover, the assembly operations
involve numerous machining and working operations in addition to the assembly of parts.  For this
reason, it is appropriate to lay down a rule to provide that changes within the respective subheadings
resulting from assembly is origin conferring.  These operations are set out in Technical File 41.711
(Sec.).  The rule should be (CH, TH):
CTSH, or change within the subheading resulting from the assembly of pens from parts.
(excluding India ink drawing pens of 9608.31)
OPTION B: Yes54. The assembly of pens using identifiable parts classified in other subheadings of heading 96.08
results in substantial transformation.  The rule should be:
CTSH (PHI, MOR)(CAN, US, for 9608.31, 9608.39, 9608.40)
OPTION C: Yes, provided
55. A ball point pen refill does not undergo substantial transformation when used in the assembly
of a ball point pen.  The same principle applies for felt tipped pens and for india ink drawing pens.
The rule should be (MEX)
CTSH, except from subheading 9608.60 (KOR, CAN, US for 9608.10, 9608.20)G/RO/41
Page 1706
OPTION D: No
56. The assembly of pens from identifiable parts does not result in substantial transformation.
The rule should be:
CTH (JPN, EC) (CH, for 9608.31)
Relevant HS Codes:    9608.10, 9608.20, 9608.31, 9608.39, 9608.40
ISSUE No. 25:  ORIGIN CRITERIA FOR PEN AND PENCIL SETS
Addressed under overall architecture.  (See Referral Doc. OC0029) (Sec.)
ISSUE No. 26:  ORIGIN CRITERIA FOR REFILLS, NIBS, AND OTHER PARTS
OPTION A: CTSH (CAN, MEX , TH, MOR)OPTION B: CTH (CH, JPN, US, EC)Relevant HS Codes:  9608.60, 9608.91, 9608.99
ISSUE No. 27:  PRODUCTION OF PENCILS FROM PENCIL LEADS
OPTION A: Yes
57. The manufacture of pencils from pencil leads results in substantial transformation.  The rule
should be (CAN, MEX, US, PHI, MOR, TH):
CTSH
OPTION B: Yes58. Not only does the production of pencils from leads result in substantial transformation, but so
does the production of finished pencils from unfinished units (blanks), normally imported ready forcutting to length and finishing of the outer shapes.  The rule should be (KOR):
CTSHS
OPTION C: No59. The production of pencils from pencil leads does not result in substantial transformation. The
rule should be (CH, JPN, EC)
CTH
Relevant HS Codes:    9609.10
ISSUE No. 2 :  ASSEMBLY OF CIGARETTE AND OTHER LIGHTERS FROM PARTSOPTION A: Yes60. The assembly of lighters from parts results in substantial transformation.  The rule should be:G/RO/41
Page 1707
CTSH (US, PHI, CAN, MOR, MEX)(CAN and MEX proposal to exclude changes between
non-refillable and refillable lighters of 9613.10 and 9613.20)
OPTION B: No61. The assembly of identifiable parts, e.g., outer casings, mill-edged wheels, reservoirs, does not
result in substantial transformation.  Th e rule should be (JPN, CH, EC, KOR):
CTH
Relevant HS Codes:  9613.10, 9613.20, 9613.30, 9613.80
ISSUE No. 29: PRODUCTION OF PIPES AND PIPE BOWLS FROM ROUGHLY SHAPED
BLOCKS OF WOOD OR ROOT
OPTION A: Yes62. The manufacture of pipes and pipe bowls from roughly shaped blocks involves extensive
working and shaping which is considered to result in  substantial transformation.  the rule should be:
CTSHS (EC, CAN, US, CH, MEX, SEN)
OPTION B: No63. Substantial transformation does not take place as a result of the working of roughly shaped
blocks to produce pipes and pipe bowls.  The rule should be:
CTH (JPN, TH)
Relevant HS Code:  9614.20(b)
ISSUE No. 30:  ORIGIN CRITERIA FOR SETS CLASSIFIED IN SUBHEADING 9614.90
Addressed under overall architecture.  (See Referral Doc. OC0029) (Sec.)
ISSUE No. 31: ASSEMBLY OF HAIRPI NS, CURLING PINS, CURLING GRIPS,
HAIRCURLERS AND THE LIKE, OTHER THAN THOSE OF HEADING 85.16
OPTION A: Yes, provided64. These assemblies may result in substantia l transformation.  The rule should be (CAN):
CTSHS, provided that the relevant Chapter Note on assembly is met.
OPTION B: No
65. There is no substantial transformation.  Most of the relevant parts are classified outside the
heading, while the assembly of any parts classified inside the heading is not likely or would be too
insignificant to be origin conferring.  The rule should be (TH, US):
CTH
Relevant HS Code:  9615.90 (a)G/RO/41
Page 1708
ISSUE No. 32: ASSEMBLY OF VACUUM FLASKS AND OTHER VACUUM VESSELS FROM
IDENTIFIABLE PARTS
OPTION A:
66. Vacuum flasks are produced using both metal and glass inners.  A rule of CTH would allow
origin to be conferred if a metal inner is used, but not if the inner is of glass.  In order to recognize theassembly of vacuum flasks using glass inners classified in this heading, which is a substantial
transformation, the rule should be (CAN, KOR, SEN, US, MOR):
CTHS
OPTION B:67. The assembly of such parts does not result in substantial transformation.  The rule should be
(JPN, EC, TH):
CTH
Relevant HS Code:  ex 96.17(a)
ISSUE No.33: PRODUCTION OF A FINISHED GOOD OR PART OF HEADING 95.06 FROM A
BLANK (CHAPTER NOTES)
OPTION A: Yes  (US) (KOR)1. Not all changes from forged or cast blanks to finished goods or parts are considered as
substantial transformation.  A Chapter Note is proposed to specify the conditions of processes or
operations by which the blanks substantially change their characters.  A change of classification rule
should be complemented by the Chapter Note to express substantial transformation of articles andequipment for sports or outdoor games.  This Chapter Note is applicable to goods of heading 95.06
only.
2. The Chapter Note should be:
For the purposes of heading 95.06 when the goods are produced from forged or cast blanks
which had the essential character of the complete or finished goods and were classifiable, by
application of HS General Interpretative Rule 2(a), in the same heading or subheading as the
complete or finished goods:
(1) Provided the following criteria are met, the country of origin of the goods shall be the
country in which the blank was finished:
(a) In its imported prefinished condition, the blank was not capable of
functioning for its ultimate use and was not advanced beyond cleaning or
working to remove flash, sprues, burrs or similar excess material, and
(b) In the country in which the goods were finished:
(i) The blank was configured to final shape by the removal of material
(other than merely by honing or polishing or both), or by bending,
hammering, pressing, stamping or similar forming process; and
(ii) The blank underwent one or more of the following processes:G/RO/41
Page 1709
- Heat treatment or thermochemical treatment, such as glowing,
tempering, hardening;  or
- Assembly with five or more parts (other than parts of general use as
defined in Note 1(g) to Section XVI of the HS);  or
- Surface treatment, such as coating, compressing, condensing,
impregnating or insulating;
(2) If the criteria of subparagraph (a) above are not satisfied, the country of origin of the
goods shall be the country of origin of the blank.
OPTION B:  No  (EC) (JPN) ((CH) (CAN) (HK) (PHI) (MEX) (TH)
3. A change of tariff classification criterion has a built-in mechanism to refrain simple processes
or operations from conferring origin on a finished good or part manufactured from a blank that has the
essential character of that good or part.  Such changes from blank to the finished good or part should
be regarded as insubstantial transformation.  There is no reason to single out the finishing process of
articles and equipment for sports or outdoor games.  Thus no exception of this principle is acceptable.
RELEVANT HS CODE: 95.06G/RO/41
Page 1710
 CHAPTER 93
 
 
 Chapter Notes
 
 1. For the purposes of those rules of origin which refer to a chan ge of classification (i.e., change of heading or change of sub heading), the  following
changes shall not confer origin:
 
 (a) changes which result from disassembly, (Basket 1)
 (b) changes which result from packaging or repackaging, or (Basket 1)
[(c) changes which result solely from application of General Rule of Interpretation 2(a) with respect to collections of parts t hat are presented as
unassembled articles of another heading or subheading. (US)] (Referral Doc.OC0029E1)
 
 2. [For collection of parts merely put together that do not sati sfy the requirement of GIR2(a), the origin of the goods shall be  the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
 
 3. [Whenever the change of classification rules set out for goods of chapters 84 to 90 and 93 are not determinant of the country  of origin of the good,
the following substantial transformation rules are to be applied :
 (1) A finished good or part produced from a non-originating unfinished good or part classified in the same heading or subheading  as the finished
good or part shall originate in the country in which the good or part was finished, provided:
 
 (i) the unfinished good or part is not functioning for its ultimate use in its imported condition and has undergone two or more of the
following processes:
 
• assembly by built-up such as but not limited to welding, solderin g, shrinking, bolting, glueing, fitting, fixing, spooling, win ding,
connecting, wiring, coupling; or
 
• heat treatment or thermochemical treatment such as glowing, tempering, hardening; or
 
• treatment for the purpose of shaping, form ing such as cold or warm forming; or
 
• mechanical treatment, refining of form-, positional- and surface tolerances of functional finished shapes such as turning, mill ing,
drilling, broaching, grinding, polishing, honing, eroding; orG/RO/41
Page 1711 
• surface treatment such as coating, compressing, condensing, im pregnating (excluding temporary conservation for transport and/or
storage purpose), insulating; or
 
• system engineering, software-development and application;
and
(ii) The finished good or part has undergone final testing such as but not limited to balancing, spinning, voltage testing, perf ormance- or
isolation test.
(2) A finished good or part, produced from a non-originating good or part, classified in the same subdivision as the finished go od or part which do
not satisfy the conditions mentioned in Rule 3 (1) above shall originate in the country contributing most to the product in ter ms of total value
of parts (including an unfinished good) and related processing activities.” (CH)]  (Referral Doc.OC0031)
 [Chapter Residual Rules
[When application of the primary rules of this chapter (includi ng the product specific rules provided in the matrix) does not r esult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. Goods produced by assembly of 5 or more parts (other than parts of general use, as defined in Note 2 to Section XV or similar  parts of plastic
(Chapter 39)) shall have origin in the country of assembly.
2. Goods produced by the assembly of less than 5 parts (other than parts of general use, as defined in Note 2 to Section XV of t he HS or similar parts
of plastic (Chapter 39)), and one or more of whose parts (other than parts of general use, as defined in Note 2 to Section XV o f the HS or similar
parts of plastic (Chapter 39)) satisfies the requirements for orig in in the country of assembly, shall have origin in the count ry of assembly.
3. For purposes of the subparagraphs 1 and 2 above, the following shall not be considered origin conferring operations:
(a) the attachment of parts of general use (defined in Note 2 to Section XV of the HS);
(b) the attachment of handles, dials, knobs, hand cranks and other consumer-operated controls;(c) installation of batteries, accumulators or other articles not designed to become a permanent part of the good, or(d) the attachment of accessories or parts which serve only to enhance the operation of the good. (US)]
 [Criteria for Residual RulesG/RO/41
Page 1712
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 93 Arms and ammunition; parts
and accessories thereofAs indicated at heading level
93.01 Military weapons, other than
revolvers, pistols and the arms
of heading No. 93.07.[CTH (CAN) (US) (CH) (MEX) (JPN) (PHI)
(TH)]
[CTH, with the exclusion of locks, breeches,
breech boxes, frames or barrels of heading 9305; orassembly, accompanied by the production of at
least one of the essential parts of the mechanism
(lock, breech, breech box, frame) or of the
complete barrel (EC)]Submitted to CRO for decision
Issue N°1
93.02 Revolvers and pistols, other
than those of heading No. 93.03
or 93.04.[CTH (CAN) (US) (CH) (MEX) (JPN) (PHI)
(TH)]
[CTH, with the exclusion of locks, breeches,
breech boxes, frames or barrels of heading 9305; or
assembly, accompanied by the production of at
least one of the essential parts of the mechanism(lock, breech, breech box, frame) or of the
complete barrel (EC)]Submitted to CRO for decision
Issue N°1G/RO/41
Page 1713HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
93.03 Other firearms and similar
devices which operate by thefiring of an explosive charge(for example, sporting
shotguns and rifles, muzzle-
loading firearms, Very pistolsand other devices designed toproject only signal flares,pistols and revolvers for firing
blank ammunition, captive-
bolt humane killers, line-throwing guns).[CTH (CAN) (US) (CH) (MEX) (JPN) (PHI)
(TH)]
[CTH, with the exclusion of locks, breeches,
breech boxes, frames or barrels of heading 9305; or
assembly, accompanied by the production of at
least one of the essential parts of the mechanism(lock, breech, breech box, frame) or of the
complete barrel (EC)]Submitted to CRO for decision
Issue N°1
93.04 Other arms (for example,
spring, air or gas guns andpistols, truncheons), excluding
those of heading No. 93.07.[ CTH (CAN) (US) (CH) (MEX) (JPN) (PHI)
(TH)]
[CTH, with the exclusion of locks, breeches,
breech boxes, frames or barrels of heading 9305; or
assembly, accompanied by the production of at
least one of the essential parts of the mechanism(lock, breech, breech box, frame) or of the
complete barrel (EC)]Submitted to CRO for decision
Issue N°1
93.05 Parts and accessories of
articles of headings Nos. 93.01
to 93.04.[CTH (CAN) (US) (MEX) (EC) (JPN) (PHI)] Submitted to CRO  for decision
See doc. 41.867 (CH)
Issue N° 2
[CTH and change within 9305.90(CH)]G/RO/41
Page 1714
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9305.10
9305.21
9305.299305.90- Of revolvers or pistols
-Of shotguns or rifles of
heading No. 93.03:
-- Shotgun barrels-- Other- Otheras indicated at  the heading level
93.06 Bombs, grenades, torpedoes,
mines, missiles and similarmunitions of war and partsthereof; cartridges and otherammunition and projectiles
and parts thereof, including
shot and cartridge wads.As indicated at the subheading level
9306.10 - Cartridges for riveting or
similar tools or for captive-bolt
humane killers and parts thereof[CTH. (CAN) (US) (MEX) (EC) (JPN) (PHI)]
[CTH; or loading the munition (EC)][CTH , or change within this heading from parts to
articles. (KOR)]Submitted to CRO for decision
Issue N° 3
- Shotgun cartridges and parts
thereof; air gun pellets
9306.21 -- Cartridges [CTH (CAN) (US) (MEX) (JPN) (PHI)]
[CTH; or loading the munition (EC)][CTH, or change within this heading from parts to
articles. (KOR)]Submitted to CRO for decision
Issue N° 3G/RO/41
Page 1715HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9306.29 -- Other [CTH (CAN) (US) (MEX) (JPN) (PHI)]
[CTH; or loading the munition (EC)]
[CTH, or change within this heading from parts to
articles. (KOR)]Submitted to CRO for decision
Issue N° 3
9306.30 - Other cartridges and parts
thereof[CTH (CAN) (US) (MEX)(JPN) (PHI)]
[CTH; or loading the munition (EC)][CTH , or change within this heading from parts to
articles. (KOR)]Submitted to CRO for decision
Issue N° 3
9306.90 - Other [CTH ; or loading the munition (EC) ]
[ As indicated at split subheading level  (US) (IND)
(EGY) (KOR) (CAN) (PHI)]Submitted to CRO for decision
Issue N° 3, Issue No. 4
ex 9306.90(a) Bombs, grenades, torpedoes,
mines, missles and similar
munitions of war[CTSHS (US) (IND) (EGY) (KOR) (CAN) (PHI) ]
[as indicated at subheading level (EC) ]Submitted to CRO for decision
Issue N° 3, Issue No. 4
ex 9306.90(b) Parts [CTH (US) (IND) (EGY) (KOR) (CAN) (PHI )][as indicated at subheading level (EC) ]Submitted to CRO for decision
Issue N° 3, Issue No. 4
93.07 Swords, cutlasses, bayonets,
lances and similar arms andparts thereof and scabbards
and sheaths therefor.[CTH (EC) (US) (CAN) (PHI) (CH)]
[CTH, or change within this heading from parts to
articles. (KOR) (TH)]Submitted to CRO for decision
Issue N° 5G/RO/41
Page 1716
CHAPTER 94
Chapter Notes
1. For the purposes of those rules of origin which refer to a change of classification (i.e., change of heading or change of sub heading), the  following
changes shall not confer origin :
(a) changes which result from disassembly (Basket 1)
(b) changes which result from packaging, or (Basket 1)
[(c)  changes which result solely from appli cation of General Rule of Interpretation 2( a) with respect to collections of parts that are presented as
unassembled articles of another heading or subheading (US)]  (Referral Doc.OC0029E1)
2. [For collection of parts merely put together that do not sati sfy the requirement of GIR 2(a), the origin of the goods shall b e the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
3. [Obtaining goods from parts by assembly, including sub-assembly , shall be considered as reflecting last substantial transform ation; (MOR) (IND)]
(Referral Doc.OC0031)
[Chapter Residual Rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of goods of heading 94.04 shall be the c ountry where the textile fabric was formed, or in the case of a  good containing textile
fabrics of more than one country, the origin of the good is the country in which the exterior textile fabric that predominates by weight was formed.
(US)] (Referra l Doc.OC0023E1)
[Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)G/RO/41
Page 1717Criteria to be left discretionary to each country (IND)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 94 Furniture; bedding,
mattresses, mattress
supports, cushions and
similar stuffed furnishings;
lamps and  lighting fittings,
not elsewhere specified or
included; illuminated signs,
illuminated name-plates
and the like;  prefabricated
buildingsAs indicated at heading level
94.01 Seats (other than those of
heading
No. 94.02), whether or not
convertible into beds, andparts thereof.Proposals as specified for subheadingsG/RO/41
Page 1718
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9401.10
9401.20
9401.30
9401.409401.50
     9401.61
     9401.69- Seats of a kind used for
aircraft
- Seats of a kind used for
motor vehicles
- Swivel seats with variable
height adjustment
- Seats other than garden
seats or camping
equipment, convertible
into beds
- Seats of cane, osier,
bamboo or similarmaterials
- Other seats, with wooden
frames :
-- Upholstered
-- Other- Other seats, with metal
frames :[CTH; or
Change to subheadings 9401.10 through
9401.80 from subheading 9401.90, provided
that the relevant Chapter Note on assembly is
met. (CAN)]
[The origin of the product shall be the country
where the parts were manufactured. (BRA)]
[CTH except from cushions and mattresses of
heading 9404 (EC) (COL)]
[CTH; or change from subheading 9401.90
(JPN)(HK)(MEX)(KEN)(PHI) (US) (CH)]
[ CTH  (TH) (AUS)]
[ CTSH (MOR)]Submitted to CRO for decision
Issue N°s. 6, 8, 9, 11
In the case of these products,
assembly does not constitute a
substantial transformation.  (BRA)G/RO/41
Page 1719HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9401.71
9401.79
9401.80-- Upholstered
-- Other
- Other seats[ CTSH;
 or  Supplementary criteria where the CIF
value of non-originating materials imported
and used in the production does not exceed
75% of the ex-factory price of the goods.  The
method of calculating foreign content is as
follows:
FC = CIF value of NORM x 100 % <  75%.
          EX-Factory price
FC : foreign content
NORM : non-originating raw materials
Ex-factory price : = Total materials cost +
Direct labour costs + Overhead costs + Profit
and  as indicated at split subheading level for
subheading 9401.69  (SG)]
[ex 9401.69
(a)CKD wooden seats, not
upholsteredCTSHS, provided a combination of processes
including joining components to make the
frames, sanding, lacquering, drilling and other
surface work performed.Technical file 41.641 (SG)G/RO/41
Page 1720
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 9401.69
(b)Antique reproduction wooden
seats, not upholsteredCTSHS, provided a combination of processes
including joining components to make theback and seats, sanding , lacquering and other
surface work performed;
orSupplementary criteria where the CIF value of
non-originating materials imported and used inthe production does not exceed 75 % of the
ex-factory price of the goods. The method of
calculating foreign content is as follows:
FC = CIF value of NORM x 100 % <
 75%.
          EX-Factory priceFC : foreign contentNORM : non-originating raw materials
Ex-factory price : = Total materials cost +
Direct labour costs + Overhead costs + ProfitTechnical file 41.641 (SG)
ex 9401.69
(c)Other seats, with wooden
frames, not upholsteredCTSH (SG)]
9401.90 - Parts [ CTH, except from subheading 9403.90.
(JPN)]Submitted to CRO for decision
[ CTH (CAN) (CH) (COL)
 (MEX) (US) (TH)]Issue N° 10
[ CTSH (MOR) ]
[ CTH except from  subheading 9403.90 and
except from cushions and mattresses ofheading 94.04 (AUS)]G/RO/41
Page 1721HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[The origin of the product shall be the country
where the parts were manufactured. (BRA)]In the case of these products, assembly
does not constitute a substantialtransformation.  (BRA)
[ CTH except from cushions and mattresses ofheading 94.04 (EC)]
94.02 Medical, surgical, dental or
veterinary furniture (forexample, operating tables,
examination tables, hospital
beds with mechanical
fittings, dentists' chairs);
barbers' chairs and similar
chairs, having rotating as
well as both reclining andelevating movements; partsof the foregoing articles.[ CTH; or
 Change from parts, provided the relevant
Chapter Note on assembly is met (CAN)]
[ CTH (TH) (AUS) (EC)]
[As indicated at the split heading level  (US)
(CH) (PHI) (SEN) (COL) (JPN) (MEX)]Submitted to CRO for decision
Issue N° 7
[ex 94.02
(a)Medical, surgical, dental or
veterinary furniture (for
example, operating tables,
examination tables,
hospital beds with
mechanical fittings,
dentists' chairs); barbers'
chairs and similar chairs,
having rotating as well as
both reclining and
elevating movements ;CTHS (US) (CH) (PHI) (SEN) (COL) (JPN)
(MEX)Submitted to CRO for decision
Issue N° 7
ex94.02
(b)-P a r t s CTH (US) (CH) (PHI) (SEN) (COL) (JPN)
(MEX)]G/RO/41
Page 1722
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
94.03 Other furniture and parts
thereof.As specified for subheadings
9403.10 - Metal furniture of a kind
used in offices[ CTH; or
Change from subheading 9403.90 (JPN) (PHI)
(CH) (US) (MEX)]Submitted to CRO for decision
Issue N°s. 6,8,11
9403.20 - Other metal furniture [ CTH except from mattresses and cushions of
heading 94.04 (EC) (COL) ]
9403.30 - Wooden furniture of a
kind used in offices[ CTH; or
Change from subheading 9403.90, provided
that the relevant Chapter Note on assembly ismet. (CAN)]
9403.40
     9403.50
    9403.60- Wooden furniture of a
kind used in the kitchen
- Wooden furniture of a
kind used in the bedroom
 - Other wooden furniture[ CTH (TH) (AUS)]
[ CTSH  (MOR) ]
    9403.70  - Furniture of plasticsG/RO/41
Page 1723HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
    9403.80  - Furniture of other
materials, including cane,osier, bamboo or similarmaterials[CTSH; or
Supplementary criteria where the CIF value of
non-originating materials imported and used in
the production does not exceed 75 % of the
ex-factory price of the goods.  The method ofcalculating foreign content is as follows:
FC = CIF value of NORM x 100 % <
 75%
          Ex-factory priceFC : foreign contentNORM : non-originating raw materialsEx-factory price := Total materials cost +
Direct labour costs + Overhead costs + Profit;
and as indicated at split subheading level for
subheading 9403.60  (SG)]G/RO/41
Page 1724
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[ex 9403.60
(a)Antique reproduction wooden
tableCTSHS provided a combination of processes
including making and joining table top to the
frame, sanding, lacquering and other surfacework performed; or
Supplementary criteria where the CIF value ofnon-originating materials imported and used in
the production does not exceed 75 % of the
ex-factory price of the goods.  The method ofcalculating foreign content is as follows:
FC = CIF value of NORM x 100 % <
 75%
          Ex-factory priceFC : foreign contentNORM : non-originating raw materialsEx-factory price := Total materials cost +
Direct labour costs + Overhead costs + ProfitTechnical file 41.641 (SG)
ex 9403.60
(b)Other wooden furnitureCTSH (SG)]
9403.90 - Parts [ CTH except from subheading
 9401.90. (JPN)]Submitted to CRO for decision
Issue N° 10
[ CTH except from subheading 9401.90 and
except from cushions and mattresses of  94.04
(AUS) ]
[ CTH, except from mattresses and cushionsof heading 94.04 (EC)]
[ CTH (CAN) (CH) (COL)
 (MEX) (US) (PHI) (TH) ]G/RO/41
Page 1725HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[The origin of the product shall be the country
where the parts were manufactured. (BRA)]In the case of these products, assembly
does not constitute a substantialtransformation.  (BRA)
[CTSH; or
Supplementary criteria where the CIF value of
non-originating materials imported and used inthe production does not exceed 75 % of the
ex-factory price of the goods.  The method of
calculating foreign content is as follows:
FC = CIF value of NORM x 100 % <
 75%
          Ex-factory priceFC : foreign contentNORM : non-originating raw materials
Ex-factory price := Total materials cost +
Direct labour costs + Overhead costs + Profit;
94.04 Mattress supports; articles
of bedding and similar
furnishing (for example,mattresses, quilts,
eiderdowns, cushions,
pouffes and pillows) fitted
with any springs or stuffed
or internally fitted with any
material or of cellular
rubber or plastics, whetheror not covered.As specified for subheadings. After Basket 1 and Referral decisions
had been reached at the 13
th Session
BRA proposed as follows: The origin of
the product shall be the country wherethe parts were manufactured
9404.10 Mattress supports CTH Basket 1G/RO/41
Page 1726
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9404.21-Mattresses:
--Of cellular rubber or
plastics, whether or notcoveredCTH Basket 1
9404.29 -- Of other materials CTH Basket 1
9404.30 - Sleeping bags [CTH (MEX ) (CAN) (JPN) (CH) (NOR)
(PHI) (IND) (HK) (TH) ]Submitted to CRO for decision  (Doc.
42.269)
[CTH, except from headings 50.07, 51.11through 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, and 60.02 and from subheading6307.90 (US)]
9404.90 - Other [CTH (MEX) (C AN) (JPN) (CH) (NOR)
(PHI) (IND) (HK) (TH) (EC) ]Submitted to CRO for decision  (Doc.
42.269)
[CTH, except from headings 50.07, 51.11through 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, and 60.02 and from subheading
6307.90 (US)]G/RO/41
Page 1727HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
94.05 Lamps and lighting fittings
including searchlights andspotlights and parts thereof,
not elsewhere specified or
included; illuminated signs,
illuminated name-plates
and the like, having apermanently fixed light
source, and parts thereof
not elsewhere specified orincluded.As specified for subheadings .
9405.10 - Chandeliers and other
electric ceiling or wall
lighting fittings, excluding
those of a kind used for
lighting public open spacesor thoroughfares[ CTSH (JPN) (HK) (US) (PHI) (TH) (MOR)
(MEX)]Submitted to CRO for decision
Issue N° 12
9405.20 - Electric table, desk, bedside
or floor-standing lamps[ CTH; or
 Change from parts of subheadings 9405.91
through  9405.99, provided that the relevant
Chapter Note on assembly is met.
(CAN)(SEN)]
9405.30 - Lighting sets of a kind used
for Christmas trees[ CTH (COL) (CH) (EC) (AUS)]
9405.40 - Other electric lamps and
lighting fittings
9405.50 - Non-electrical lamps and
lighting fittingsG/RO/41
Page 1728
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9405.60 - Illuminated signs,
illuminated name-plates andthe like
- Parts : CTH Basket 1
9405.91 -- Of glass
9405.92 -- Of plastics
9405.99 -- Other
94.06 Prefabricated buildings. CTH Basket 1G/RO/41
Page 1729Chapter 95
Chapter Notes:
1. For  the purposes of those rules of origin which refer to a ch ange of classification (i.e., chan ge of heading or change of s ubheading), the following changes
shall not confer origin:
(a) changes which result from disassembly, ( Basket 1)
(b) changes which result from packaging or repackaging, or (Basket 1)
[(c) changes which result solely from application of General Rule of Interpretation 2(a) with respect to collections of parts th at are presented as
unassembled articles of another heading or subheading (US)] (Referral Doc.OC0029E1)
68. (d) [Presentation of goods for use other than that for which they were initially designed or intended is not origin conferring.  E.G.,
garments for babies of 61.11 or 62.09 to accessories for dolls of 95.02.  Text to be developed (CAN) (EC) (US)] (R eferral Doc.OC0029E1)
2. [For collection of parts merely put together that do not satisfy the requirement of GIR 2(a), the origin of the goods shall b e the origin of individual parts
(IND)] (Referral Doc.OC0029E1)
3.  [Obtaining goods from parts by assembly , including sub-assembly, shall be considered as reflecting last substantial transfor mation; (MOR)(IND)]  (Referral
Doc.OC0031)
4. Sets:  (Referral Doc.OC0029E1)
[OPTION A
1) Putting articles up in sets shall not be considered as a substantial transformation;2) The country of origin of a set put up from articles that originate in one country shall be that country;
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the country of origin of  the articles that confer the
essential character on the set as a whole;
4) In the event that neither (2) nor (3) is met, the country of origin shall be the single country in which the greatest number of articles in the set were
made.  (JPN)]
[OPTION B1) Putting articles up in sets shall not be considered as a substantial transformation;G/RO/41
Page 1730
2) The country of origin of a set put up from articles that originate in one country shall be that country;
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the single country in wh ich the greatest number
of articles in the set were made.
4) In the event that neither (2) nor (3) is met, the country of or igin shall be the country of origin of the articles that confe r the essential character on the
set as a whole; (US)]
[OPTION C
1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that originate in one country shall be that country;3) The country of origin of a set put up from articles that orig inate in more than one country shall be the country of the artic le(s) representing the
highest value, the value of the articles having the same origin being taken together.  (EC)]
5. [For the purposes of heading 95.06 when the goods are produced from forged or cast blanks which had the essential character o f the
complete or finished goods and were classifiable, by application of HS General Interpretative Rule 2(a), in the same heading or  subheading as the
complete or finished goods:
(1) Provided the following criteria are met, the country of origin of the goods shall be the country in which the blank was fini shed:
(a) In its imported prefinished condition, the blank was not capable of functioning for its ultimate use and was not advanced be yond cleaning
or working to remove flash, sprues, burrs or similar excess material, and
(b) In the country in which the goods were finished :
(i) The blank was configured to final shape by the removal of mate rial (other than merely by honing or polishing or both), or by  bending,
hammering, pressing, stamping or similar forming process; and
(ii) The blank underwent one or more of the following processes:
1. Heat treatment or thermochemical treatment, such as glowing, tempering, hardening; or
2. Assembly with five or more parts (other than parts of genera l use as defined in Note 1(g) to Section XVI of the HS); or
3. Surface treatment, such as coating, compressing, condensing, impregnating or insulating;G/RO/41
Page 1731(2)  If the criteria of subparagraph (a) above are not satisfied, the country of origin of the goods shall be the country of or igin of the blank (KOR)
(US)]  (Referral Doc.OC0033E)
[Chapter Residual Rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of a good of subheading 9502.91 that was assembled from parts, but was not wholly assembled in a single  country, is the
country in which the most significant assembly operations were performed in the making-up of the good, without regard to the ad dition of buttons
and other fasteners, belt and hanger loops, belts, patch pockets,  labels, foot straps, epaulettes, ornaments and other minor co mponents.  (US)]
(Referral Doc.OC0023E1)
[Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]
 
 G/RO/41
Page 1732
CHAPTER 95
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 95 Toys, games and sports requisites; parts
and accessories thereofAs indicated at heading level
95.01 Wheeled toys designed to be ridden by
children (for example, tricycles, scooters,
pedal cars); dolls' carriages.[ CC (MEX)] Submitted to CRO
for decision
Issue N° 13
[ CTH (JPN) (EC) (TH) (KOR) (SEN) ]
[As indicated for split heading (US)(CAN)
(CH)(HK)(MOR)]
[ex 95.01 (a)  Wheeled toys designed to be ridden by
children (other than parts); dolls'carriages
(other than parts)CTHS (US) (CAN) (CH) (HK) (MOR)
ex 95.01 (b)  Parts and accessories CTH (US) (CAN) (CH) (HK) (MOR)]
95.02 Dolls representing only human beings. Proposals as specified for subheadings
9502.10 - Dolls, whether or not dressed [CTH, except from subheadings 9503.41
through 9503.49 or except from heading 61.11
or 62.09 (JPN)]Submitted to CRO
for decision
Issue N° 14
[ CTH, except from 9503.41 or 9503.49
(EC)(BRA)]
[ CTH except from subheading  9503.41,
9503.49 or 9503.90 (KOR) ]
[CTSH (CAN) (PHI) (US) (TH) (HK) (MOR) ]
[CTH (CH) (SEN)]G/RO/41
Page 1733HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTSH, except from parts of stuffed dolls
(MEX)]
- Parts and accessories :
9502.91 -- Garments and accessories therefor,
footwear and headgear[CTSH (CAN) (PHI) (TH)] Submitted to CRO
for decision
( Doc. 42.269)
[CTH (CH) (HK) (MEX) (JPN)(BRA)]
[CTH, provided that the goods are either knit to
shape or fully assembled in one country] (US)]
[As indicated at th e split subheading level ] (EC)]In the column C
the original
written proposalsfor this headingare reproduced.The TechnicalCommittee
decided that for
these goods of thisheading the rulefinally agreed forthe textileproducts of
Chapters 61 and
62 should beadopted.
[ex 9502.91 (a) -- Finished or complete garments [Complete making-up] (EC) Decision as
indicated at the
subheading level.
ex 9502.91 (b) -- Unfinished or incomplete garments [Manufacture from yarn] (EC)
ex 9502.91 (c) -- Clothing accessories of any textile fabric [Manufacture from yarn] (EC)G/RO/41
Page 1734
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 9502.91 (d) -- Footwear and headgear [CTH] (EC)
ex 9502.91 (e) -- Accessories [CTH] (EC) NB: see Chapter
note (EC)
9502.99 -- Other [CTSH (CAN) (PHI) (TH)]
[CTH  (CH) (HK) (MEX) (US) (EC)
(JPN)(BRA)]Submitted to CRO
for decision (Doc.
42.269)
NB: see Chapter
note (EC)
95.03 Other toys; reduced-size ("scale") models
and similar recreational models, working
or not; puzzles of all kinds.Proposals as indicated for split heading
ex 95.03 (a)  Goods of this heading put up in sets or
outfitsCTH Basket  1
NB: see Chapter
note
ex 95.03 (b) Toys representing animals or non-human
creatures[ CTHS from  ex 95.03 (e) (US) (HK) (MOR)
(MEX) (PHI) (TH) ]Submitted to CRO
for decision
[ CTHS from  ex 95.03 (e) provided that the
relevant Chapter Note on assembly is met
(CAN) ]Issue N° 15
Issue N° 16
[ CTH (CH) (SEN)(BRA) ]
[ CTH except from heading 95.02 (EC) ]
[ CTH except from heading 95.02, 61.11 or
62.09 (JPN) (KOR) ]
ex 95.03 (c) Toy  musical intstruments and apparatus [ CTHS from  ex 95.03 (e) (US) (HK) (MOR)
(MEX) (PHI) (TH) ]Submitted to CRO
for decisionG/RO/41
Page 1735HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[ CTHS from  ex 95.03 (e) provided that the
relevant Chapter Note on assembly is met
(CAN) ]Issue N° 15
Issue N° 16
[ CTH (CH) (SEN) ]
[ CTH except from heading 92.01 through 92.09
(EC) ]
[ CTH except from heading 95.02, 61.11 or
62.09 (JPN) (KOR) ]
ex 95.03 (d) Other articles of this heading [ CTHS from  ex 95.03 (e) (US) (HK) (MOR)
(MEX) (PHI) (TH) ]To be submitted to
CRO for decision
[ CTHS from  ex 95.03 (e) provided that the
relevant Chapter Note on assembly is met
(CAN) ]Issue N° 15
Issue N° 16
[ CTH (CH) (SEN)]
[ CTH except from subheading  9506.31 through
9506.91  (EC) ]
[ CTH except from heading 95.02, 61.11 or
62.09 (JPN) (KOR) ]
ex 95.03 (e) Parts and accessories [ CTH or a change within this split-heading as aresult of assembly (US) (HK) (MOR) (PHI) (TH)
(MEX)]To be submitted to
CRO for decision
[CTH or a change within this split-heading
provided that the relevant Chapter Note on
assembly is met (CAN) ]Issue N° 15
Issue N° 16
[ CTH (CH) (SEN) (EC) (BRA)]
[ CTH except from heading 95.02, 61.11 or
62.09 (JPN) (KOR)]G/RO/41
Page 1736
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9503.10 - Electric trains, including tracks, signals
and other accessories thereforAs indicated at split heading level
9503.20 - Reduced-size ("scale") model assembly
kits, whether or not working models,excluding those of subheading
No. 9503.10
9503.30 - Other construction sets and
constructional toys
- Toys representing animals or non-human
creatures :As indicated at split heading level
9503.41 -- Stuffed
9503.49 -- Other
9503.50 - Toy musical instruments and apparatus
9503.60 - Puzzles
9503.70 - Other toys, put up in sets or outfits
9503.80 - Other toys and models, incorporating a
motor
9503.90 - Other
95.04 Articles for funfair, table or parlour
games, including pin tails, billiards, specialtables for casino games and automatic
bowling alley equipment.[CTSH  (PHI) (MEX) (TH)] Submitted to CRO
for decision
Issue N° 18
[CTSH or Change from parts provided the
relevant Chapter Note on assembly is met
(CAN)]
[CTH (JPN) (EC)]G/RO/41
Page 1737HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[As indicated at the split heading level
(US)(HK)(CH)(MOR)]
[ex 95.04a - Articles for funfair, table or parlor games,
including pintables, billiards, special tables
for casino games and automatic bowling
alley equipment, (other than parts and
accessories)CTHS (US) (HK)(CH)(MOR)
ex 95.04b - Parts and accessories CTH or a change within this split heading as aresult of assembly (US) (HK)(CH)(MOR)]
9504.10 - Video games of a kind used with a
television receiverAs specified for heading or split heading.
9504.20 - Articles and accessories for billiards
9504.30 - Other games, coin- or disc-operated,
other than bowling alley equipment
9504.40 - Playing cards
9504.90 - Other
95.05 Festive, carnival or other entertainment
articles, including conjuring tricks and
novelty jokes.[CTSH  (MEX) (PHI) (TH)]Submitted to CRO
for decision
Issue N° 18
[CTSH  or Change from parts provided
the relevant Chapter Note on assembly is met.
(CAN)]
[CTH (JPN) (EC)]
[As indicated for split heading
(US)(HK)(CH)(MOR)]G/RO/41
Page 1738
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[ex95.05 (a) - Festive , carnival or other entertainment
articles, including conjuring tricks and
novelty jokes, other than parts and
accessoriesCTHS (US) (HK)(CH)(MOR)
ex95.05 (b) - Parts and accessories CTH or a change within this split heading as a
result of assembly (US)  (HK)(CH)(MOR)]
9505.10 - Articles for Christmas festivities Proposals as specified for heading or split
heading.
9505.90 - Other
95.06 Articles and equipment for general
physical exercise, gymnastics, athletics,other sports (including table-tennis) oroutdoor games, not specified or includedelsewhere in this Chapter; swimming pools
and paddling pools.Proposals as specified for subheadings or split
headingSubmitted to CRO
for decision
Issue N° 19
Issue N° 20
[ex 95.06 (a) - Golf clubs CTHS, provided that either the shaft or the head
is originating in the country of assembly (US)
ex 95.06 (b)     Other articles and equipment for general
physical exercise, gymnastics, athletics,
other sports (including table-tennis) or
outdoor games, not specified or included
elsewhere in this chapter (other than parts
and accessories); swimming pools and
paddling pools (other than parts and
accessories)CTHS (US) (MOR) (HK)
ex 95.06 (c)    Parts and accessories CTH (US)(HK)]
- Snow-skis and other snow-ski equipment :G/RO/41
Page 1739HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9506.11 -- Skis [CTSH  or Change from parts provided the
relevant Chapter Note on assembly is met.
(CAN)]Submitted to CRO
for decision
9506.12 -- Ski-fastenings (ski-bindings) [CTSH (PHI) (MEX) (TH) (KOR)] Issue N° 20
9506.19
9506.21-- Other
- Water-skis, surf-boards, sailboards and
  other water-sport equipment :
-- Sailboards[CTH (CH) (JPN) (EC)]
[as indicated for split heading  (US)(MOR)(HK)]
9506.29 -- Other
- Golf clubs and other golf equipment : [CTSH except from subheading 9506.39;
or  change to subheading 9606.31 from
subheading 9506.39, provided that the relevant
Chapter Note on assembly is met. (CAN)]Submitted to CRO
for decision
Issue N° 19
9506.31 -- Clubs, complete [CTSH (HK) (PHI) (MEX) (TH)]
9506.32 -- Balls
[As indicated for split heading  (US)(MOR)]
9506.39 -- Other[CTH (CH) (JPN) (EC)]
9506.40 - Articles and equipment for table-tennis
- Tennis, badminton or similar rackets,
whether or not strung :[CTSH  or Change from parts provided the
relevant Chapter Note on assembly is met.
(CAN)]
[CTH (CH) (JPN) (EC)]Submitted to CRO
for decision
Issue N° 20
9506.51 -- Lawn-tennis rackets, whether or not
strung[As indicated for split heading  (US)
(MOR)(HK)]
9506.59 -- Other [CTSH (PHI) (MEX) (TH)]G/RO/41
Page 1740
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Balls, other than golf balls and
table-tennis balls :
9506.61 -- Lawn-tennis balls
9506.62 -- Inflatable
9506.69 -- Other
9506.70 - Ice skates and roller skates, including
skating boots with skates attached
-O t h e r  :
9506.91 -- Articles and equipment for general
physical exercise, gymnastics or athletics
9506.99 -- Other
95.07 Fishing rods, fish-hooks and other line
fishing tackle; fish landing nets, butterflynets and similar nets; decoy "birds" (other
than those of heading No. 92.08 or 97.05)
and similar hunting or shooting requisites.CTH Basket 1
95.08 Roundabouts, swings, shooting galleries
and other fairground amusements;traveling circuses, menageries and
theatres.CTH Basket 1G/RO/41
Page 1741CHAPTER 96
Chapter Notes  :
1.  [For the purposes of those rules of origin which refer to a ch ange of classification (i.e., chan ge of heading or change of s ubheading), the following changes
shall not confer origin :
(a) changes which result from disassembly, (Basket 1)
(b) changes which result from packaging or repackaging, or (Basket 1)
(c) changes which result solely from application of General Rule of  Interpretation 2(a) with respect to collections of parts tha t are presented as
unassembled articles of another heading or subheading. (US)] (Referral Doc.OC0029E1)
2. [For collection of parts merely put together that do not sati sfy the requirement of GIR2(a), the origin of the goods shall be  the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
3. Sets:  (Referral Doc.OC0029E1)
[OPTION A
1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that originate in one country shall be that country;
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the country of origin of  the articles that confer
the essential character on the set as a whole;4) In the event that neither (2) nor (3) is met, the country of origin shall be the single country in which the greatest number of articles in the set were
made.  (JPN)]
[OPTION B
1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that origin ate in more than one country shall be the single country in wh ich the greatest
number of articles in the set were made.
3) In the event that neither (2) nor (3) is met, the country of or igin shall be the country of origin of the articles that confe r the essential
character on the set as a whole; (US)]
[OPTION C
1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that originate in one country shall be that country;G/RO/41
Page 1742
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the country of the artic le(s) representing the
highest value, the value of the articles having the same origin being taken together.  (EC)]
[Chapter Residual Rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of typewriter or similar ribbons of subheading 9612.10 shall be the country where the textile fabric wa s formed, or in the case
of a good containing textile fabrics of more than one country, the origin of the good is the country in which the textile fabri c that predominates by
weight was formed.  (US)] (Referral Doc.OC0023E1)
[Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]G/RO/41
Page 1743CHAPTER 96
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
Chapter 96 Miscellaneous manufactured articles As indicated for headings
96.01 Worked ivory, bone, tortoise-shell, horn,
antlers, coral, moth er-of-pearl and other
animal carving material, and articles of  these
materials (including articles obtained by
moulding).As indicated at the split heading level Submitted to CRO for
decision
Issue N° 21
 ex 96.01 (a)  Worked ivory and other worked materials CTH Basket 1
 ex 96.01 (b) Articles [CTSHS (EC) (JPN) (US) (CH) (MEX) ] Submitted to CRO for
decision
[ CTH (CAN) (TH) ] Issue No. 21
9601.10 - Worked ivory and articles of ivory As indicated at split heading level
   9601.20 -  Other
96.02 Worked vegetable or mineral carving
material and articles of these materials;
moulded or carved articles of wax, of  stearin,
of natural gums or natural resins or of
modelling pastes, and other moulded or
carved articles, not elsewhere specified or
included; worked, unhardened gelatin
(except gelatin of heading No. 35.03) and
articles of  unhardened gelatin.As indicated at the split heading levelG/RO/41
Page 1744
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
ex 96.02  (a) - Worked vegetable or mineral carving
materialsCTH Basket 1
ex 96.02 (b) - Articles of vegetable or mineral carving
materials[ CTHS (EC) (JPN) (US) (CH) (MEX)] Submitted to CRO for
decision
[ CTH (CAN) (TH)] Issue N° 22
96.03 Brooms, brushes (including brushes
constituting parts of machines,  appliances or
vehicles), hand-operated mechanical floor
sweepers, not motorised, mops and feather
dusters; prepared knots and tufts for broom
or brush making; paint pads and rollers;
squeegees (other  than roller squeegees).CTH Basket 1
96.04 Hand sieves and hand riddles. CTH Basket 1
96.05 Travel sets for personal toilet, sewing or shoe
or clothes cleaning.CTH, except when it results from only
making a set.Basket 1
96.06 Buttons, press-fasteners, snap-fasteners and
press-studs, button moulds and other parts
of these articles; button blanks.CTH Basket 1
96.07 Slide fasteners and parts thereof. Proposals as specified for subheadings
- Slide fasteners :
9607.11
  9607.19- Fitted with chain scoops of base metal
-  Other[CTH or
Change to subheadings 9607.11 through
9607.19 from 9607.20, provided therelevant Chapter Note on assembly is met.
(CAN)]Submitted to CRO for
decision
Issue N° 23G/RO/41
Page 1745HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
[CTH (JPN) (EC) (PHI) (KOR) ]
Subsidiary Rule:
When the principalrule is not satisfiedthe country of originof the slide fastenershall be the country oforigin of the slider
(KOR)
[CTSH (MEX) (US) (CH) (TH) (MOR)] Technical file Doc.
41.442 (CH)
9607.20 - Parts [CTH (CAN) (JPN) (US) (EC) (PHI)]
[CTSH (MEX) (TH) (MOR)]Submitted to CRO for
decision
see Doc. OC0029 for
disassembly issues
96.08 Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens,stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-
holders, pencil-holders and similar holders;
parts (including caps and clips) of theforegoing articles, other than those of
heading No. 96.09.As specified for subheadings Technical File 41.711
(CH)
9608.10 - Ball point pens [CTSH (PHI) (MOR) ] Submitted to CRO for
decision
Issue N° 24
[CTSH, except from subheading 9608.60.
(MEX) (KOR) (CAN) (US)]
[CTH (JPN) (EC)]G/RO/41
Page 1746
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
[CTSH, or change within this subheading
resulting from the assembly of ball point
pens from parts (CH) (TH)]
9608.20 - Felt tipped and ot her porous-tipped pens
and markers[CTSH (PHI) (MOR)] Submitted to CRO for
decision
[CTSH, except from subheading 9608.60.(MEX) (KOR) (CAN) (US)]Issue N° 24
[CTH (JPN) (EC)]
[CTSH, or change within this subheading
resulting from the assembly of pens fromparts. (CH) (TH)]
- Fountain pens, stylograph pens and other
pens :
9608.31 -- Indian ink drawing pens [CTSH (CAN) (US) (PHI) (MOR) (TH)] Submitted to CRO for
decision
[CTSH, except from subheading 9608.60
(MEX)]Issue N° 24
[CTH (CH) (JPN) (EC)]
9608.39 -- Other [CTSH (CAN) (US) (PHI) (MOR)] Submitted to CRO for
decision
[CTSH, except from subheading 9608.60
(MEX)]Issue N° 24
[CTSH, or change within this subheading
resulting from the assembly of fountainpens from parts. (CH) (TH)]G/RO/41
Page 1747HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
[CTH (JPN) (EC)]
9608.40 - Propelling or sliding pencils [CTSH (CAN) (MEX) (US) (PHI) (MOR)] Submitted to CRO for
decision
[CTH (JPN) (EC)] Issue N° 24
[CTSH, or change within this subheading
resulting from the assembly of pencils
from parts (CH)]
9608.50 - Sets of articles from two or more of the
foregoing subheadingsCTH Basket 1
 9608.60 - Refills for ball point pens, comprising the
ball point and ink-reservoir[CTSH (CAN)(MEX) (TH) (MOR)] Submitted to CRO for
decision
Issue N° 26
[CTH (CH) (JPN) (US) (EC)]
-O t h e r
9608.91 -- Pen nibs and nib points CTSH/CTH Basket 1
see Doc. OC0029 for
disassembly issues
9608.99 -- Other CTSH/CTH Basket 1
see Doc. OC0029 for
disassembly issues
96.09 Pencils (other than pencils of heading No.
96.08), crayons, pencil leads, pastels, drawingcharcoals, writing or drawing chalks and
tailors' chalks.Proposals as specified for subheadings .G/RO/41
Page 1748
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
9609.10 - Pencils and crayons, with leads encased in
a rigid sheath[CTSH (CAN) (MEX) (US) (PHI) (TH)
(MOR)]Submitted to CRO for
decision
Issue N° 27
[ CTSHS (KOR) ]
[CTH (CH) (JPN) (EC)]
9609.20 - Pencil leads, black or coloured CTH Basket 1
9609.90 - Other CTH Basket 1
96.10 Slates and boards, with writing or drawing
surfaces, whether or not framed.CTH Basket 1
96.11 Date, sealing or numbering stamps, and the
like (including devices for printing orembossing labels), designed for operating in
the hand; hand-operated composing sticks
and hand printing sets incorporating suchcomposing sticks.CTH Basket 1
96.12 Typewriter or similar ribbons, inked or
otherwise prepared for giving impressions,whether or not on spools or in cartridges;ink-pads, whether or not inked, with or
without boxes.As specified for subheadings .G/RO/41
Page 1749HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
9612.10 - Ribbons [CTH]
[CTH, except from headings
50.07, 51.11 through 51.13, 52.08 through52.12, 53.09 through 53.11, 54.07 through54.08, 55.12 through 55.16, 56.03, 58.06,
59.03, 59.06 through 59.07 and 60.02
(US)]Submitted to CRO for
decision
Doc. 42.269, Issue No.
4
9612.20 - Ink-pads CTH Basket 1
96.13 Cigarette lighters and other lighters, whether
or not mechanical or electrical, and partsthereof other than flints and wicks.Proposals as specified for subheadings .
9613.10 Pocket lighters, gas fuelled, non-refillable [A change to subheadings 9613.10 through
9613.20 from any subheading outside that
group. (CAN)(MEX)]Submitted to CRO for
decision
Issue N° 28
[CTSH (US) (PHI) (MOR)]
[CTH (JPN) (CH) (EC) (KOR)]
9613.20 - Pocket lighters, gas fuelled, refillable [A change to subheadings 9613.10 through
9613.20 from any subheading outside thatgroup. (CAN)(MEX)]Submitted to CRO for
decision
Issue N° 28
[CTSH (US) (PHI) (MOR)]
[CTH (JPN) (CH) (EC) (TH) (KOR)]
9613.30 - Table lighters [CTSH (CAN) (MEX) (US) (PHI) (MOR)] Submitted to CRO for
decision
[CTH (JPN) (CH) (EC) (TH) (KOR)] Issue N° 28G/RO/41
Page 1750
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
9613.80 - Other lighters [CTSH (CAN) (MEX) (US) (PHI) (MOR)] Submitted to CRO for
decision
[CTH (JPN) (CH) (EC) (TH) (KOR)] Issue N° 28
9613.90 - Parts    CTH Basket 1
96.14 Smoking pipes (including pipe bowls) and
cigar or cigarette holders, and parts thereof.Proposals as specified for subheadings
9614.20 - Pipes and pipe bowls As indicated at split subheading level
ex-9614.20 (a) Roughly shaped blocks of wood or root, for the
manufacture of pipes and pipe bowlsCTH Basket 1
ex-9614.20 (b) Pipes and pipe bowls CTSHS (EC) (CAN) (US) (CH) (MEX)
(SEN)]Submitted to CRO  for
decision
[ CTH (JPN) (TH)] Issue N° 29
9614.90 - Other CTH Basket 1
96.15 Combs, hair-slides and the like; hairpins,
curling pins, curling grips, hair-curlers and
the like, other than those of heading No.
85.16, and parts thereof.Proposals as specified for subheadings
- Combs, hair-slides and the like :
9615.11 -- Of hard rubber or plastics CTH Basket 1G/RO/41
Page 1751HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
9615.19 -- Other CTH Basket 1
9615.90 - Other: As indicated at split subheading level
 ex 9615.90 (a) -- Hairpins, curling pins, curling grips, hair-
curlers and the like, other than those of
heading No. 85.16,[ CTSHS, provided  that  the relevant
Chapter Note on assembly is met  (CAN) ]Submitted to CRO for
decision
Issue N° 31
[ CTH (US) (TH) ]
 ex 9615.90 (b) -- Parts thereof CTH Basket 1
96.16 Scent sprays and similar toilet sprays, and
mounts and heads therefor; powder-puffs
and pads for the application of cosmetics ortoilet preparations.CTH Basket 1
96.17 Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof other than
glass inners.As indicated at split heading level
ex 96.17 (a) Vacuum flasks and other vacuum vessels,
complete with cases[ CTHS (CAN) (KOR) (SEN) (US)
(MOR)]
[CTH (JPN) (EC) (TH)]Submitted to CRO for
decision
Issue N° 32
ex 96.17 (b) Parts thereof other than glass inners CTH Basket 1
96.18 Tailors' dummies and other lay figures;
automata and other animated displays usedfor shop window dressing.CTH Basket 1G/RO/41
Page 1752
CHAPTER 97
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 97 Works of art, collectors' pieces and antiques As indicated for headings At its 17th Session the
Technical Committee decidedto discontinue its discussionson rules for this Chapter.
Members indicated concerns
that decisions of the TechnicalCommittee might haveundesirable implications fornational and internationalpolicies on the protection of
cultural heritage.Technical file Doc.
42.144 (TUR)
97.01 Paintings, drawings and pastels, executed
entirely by hand, other than drawings ofheading n0 49.06 and other than hand-painted or hand-decorated manufacturedarticles; collages and similar decorative
plaquesProposals as specified for
subheadings
9701.10 - Paintings, drawings and pastels [CTSH] [Residual rule : nationality of the
artist or, if it is unknown,
according to the country wherethe work of art was discovered.
(EC)]The residual rule is to
be applied where it
appears to beimpossible todetermine the countrywhere the CTH
occurred. (EC)
9701.90 - Other [CTSH]G/RO/41
Page 1753HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH and residual rule (EC)] [Residual rule : nationality of the
artist or, if it is unknown,
according to the country wherethe work of art was discovered.
(EC)]The residual rule is to
be applied where itappears to beimpossible todetermine the country
where the CTH
occurred. (EC)
97.02 Original engravings, prints and lithographs. [CTH]
[CTH and residual rule  (EC)] [Residual rule : nationality of the
artist or, if it is unknown,
according to the country wherethe work of art was discovered.
(EC)]The residual rule is to
be applied where itappears to beimpossible to
determine the country
where the CTHoccurred. (EC)
97.03 Original sculptures and statuary, in any
material.[CTH]
[CTH and residual rule  (EC)] [Residual rule : nationality of the
artist or, if it is unknown,
according to the country wherethe work of art was discovered.
(EC)]The residual rule is to
be applied where itappears to beimpossible to
determine the country
where the CTHoccurred. (EC)
97.04 Postage or revenue stamps, stamp-
postmarks, first-day covers, postal
stationery (stamped paper), and the like,
used, or if unused not of current or new[CTH]G/RO/41
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issue in the country to which they are
destined.
[As indicated at the split heading level(EC) (TUR)]
[ex9704(a) Collections (EC) (TUR) [(a)  Country of nationality of theproprietor of the collection. (EC) ]
[(b)  The origin of the goods shall
be the country in which the piece
of this split heading was produced.
(TUR)]There is no
substantial change ofthe quality, shape etc.of the pieces only forbeing a component ofa collection.
Therefore they
maintain their origin.(TUR)
ex9704(b) Other (EC) (TUR) CTH (EC) (TUR)]
97.05 Collections and collectors' pieces of
zoological, botanical, mineralogical,
anatomical, historical, archaeological,
palaeontological, ethnographic ornumismatic interest.[CTH]
[The origin of the goods shall be the
country in which the piece of thisheading was discovered. (TUR)
(EGY)]
[As indicated at the split heading level
(EC)]
[ex 9705(a) Collectors' pieces of zoological, botanical, [Country where the piece wasG/RO/41
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mineralogical, anatomical, historical,
archaeological, palaeont ological, ethnographic
or numismatic interest (EC)discovered. (EC) (EGY)]
ex 9705(b) Collections (EC) [Country of nationality of the
proprietor of the collection. (EC) ]There is no
substantial change of
the quality, shape etc.of the pieces only forbeing a component ofa collection.
Therefore they
maintain their origin.(TUR)]
97.06 Antiques of an age exceeding one hundred
years.[CTH ]
[The origin of the goods shall be the
country in which the piece of thisheading was produced/created. (TUR)
(EGY)]
[Origin the pieces had when
produced (EC)]Antiquity (cultural
property in general)can be defined asmanmadeinstruments reflecting
the traditional life of
people in every wayand the personal,collective andanonymous products,including handmade
arts, handicrafts
related to the arts ofG/RO/41
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science, technique,
culture, religion and
mechanics which
must be preservedbecause of theirvalues and
uniqueness.
97.06 covers all
antiques of an age
exceeding 100 yearsbut does not coverarticles of headings
9701 through 9705.G/RO/41
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The antiques are
classified in thisheading only becausethey exceed 100years of age although
there is no substantial
transformation.
For this reason; the
above mentionedantiques are theproducts of the
country where they
wereproduced/created.The quality, originand uniqueness willnot be changed
because they exceed
100 years  of age.They maintain theorigin of the countrywhere they were
produced/created.
(TUR)
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