# T_NOTE

DESCRIP:
The following expressions have the meanings hereby assigned to them:


DESCRIP:
‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ includes the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs;


DESCRIP:
‘half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; ‘half-carcase’ includes the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs;


DESCRIP:
‘compensated quarters’, for the purposes of subheadings 0201 20 20 and 0202 20 10: portions composed of either:


DESCRIP:
forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or


DESCRIP:
forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.


DESCRIP:
The forequarters and the hindquarters constituting ‘compensated quarters’ must be presented to customs at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed, provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters);


DESCRIP:
‘unseparated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank;


DESCRIP:
‘separated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a half-carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank;


DESCRIP:
‘unseparated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank;


DESCRIP:
‘separated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank;


DESCRIP:
‘crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib;


DESCRIP:
‘brisket’ cut, for the purposes of subheading 0202 30 50: the lower part of the forequarter, comprising the brisket navel end and the brisket point end.


DESCRIP:
Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column.


DESCRIP:
In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column are to be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column are to be taken into consideration.


DESCRIP:
‘carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10: slaughtered pigs, in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands);


DESCRIP:
‘hams’ (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase, including bones, with or without the foot, shank, rind or subcutaneous fat.


DESCRIP:
The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra;


DESCRIP:
‘fore-ends’, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, with or without the chaps, including bones, with or without foot, shank, rind or subcutaneous fat.


DESCRIP:
The fore-end is separated from the rest of the half-carcase, so that it includes, at most, the fifth dorsal vertebra.


DESCRIP:
The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column;


DESCRIP:
‘shoulders’, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.


DESCRIP:
The blade-bone and attached muscles, presented separately, remain classified in this subheading as a part of the shoulder;


DESCRIP:
‘loins’, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.


DESCRIP:
The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;


DESCRIP:
‘bellies’, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat;


DESCRIP:
‘bacon sides’, for the purposes of subheading 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm;


DESCRIP:
‘spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned;


DESCRIP:
‘three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned;


DESCRIP:
‘middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned.


DESCRIP:
The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.


DESCRIP:
The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings, only if they contain rind and subcutaneous fat.


DESCRIP:
If the cuts falling in subheadings 0210 11 11, 0210 11 19, 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2(A)(g) have already been removed, the lines of cutting must follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof must contain bones.


DESCRIP:
Subheadings 0206 49 00 and 0210 99 49, include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.


DESCRIP:
The head is separated from the rest of the half-carcase as follows:


DESCRIP:
by a straight cut parallel to the cranium; or


DESCRIP:
by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase.


DESCRIP:
The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps, or chaps and jowls together), fall in subheading 0203 19 55, 0203 29 55, 0210 19 50 or 0210 19 81, as the case may be.


DESCRIP:
For the purposes of subheadings 0209 10 11 and 0209 10 19, ‘subcutaneous pig fat’ has the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue must exceed the weight of the rind.


DESCRIP:
These subheadings also include subcutaneous pig fat from which the rind has been removed.


DESCRIP:
For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content × 6,25) is 2,8 or less is considered as ‘dried or smoked’. The nitrogen content is determined in accordance with ISO method 937-1978.


DESCRIP:
For the purposes of heading 0204, the following expressions have the meanings hereby assigned to them:


DESCRIP:
‘carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;


DESCRIP:
‘half-carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;


DESCRIP:
‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase, with or without the breast, including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven pairs of whole or cut ribs;


DESCRIP:
‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the half-carcase, with or without the breast, including all the bones and the shoulder, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven whole or cut ribs;


DESCRIP:
‘chines and/or best ends’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short-forequarters have been removed, with or without the kidneys; the chines, when separated from the best ends, must include a minimum of five lumbar vertebrae; the best ends, when separated from the chines, must include a minimum of five pairs of whole or cut ribs;


DESCRIP:
‘chine and/or best end’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short-forequarters have been removed, with or without the kidney; the chine, when separated from the best end, must include a minimum of five lumbar vertebrae; the best end, when separated from the chine, must include a minimum of five whole or cut ribs;


DESCRIP:
‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase, comprising all the bones and the legs and cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis;


DESCRIP:
‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.


DESCRIP:
In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone are to be taken into consideration.


DESCRIP:
‘halves’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 44 21, 0207 45 21, 0207 54 21, 0207 55 21 and 0207 60 21: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;


DESCRIP:
‘quarters’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 44 21, 0207 45 21, 0207 54 21, 0207 55 21 and 0207 60 21: leg quarters or breast quarters, obtained by a transversal cut of a half;


DESCRIP:
‘whole wings, with or without tips’, for the purposes of subheadings 0207 13 30, 0207 14 30, 0207 26 30, 0207 27 30, 0207 44 31, 0207 45 31, 0207 54 31, 0207 55 31 and 0207 60 31: poultry cuts, consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts must have been made at the joints;


DESCRIP:
‘breasts’, for the purposes of subheadings 0207 13 50, 0207 14 50, 0207 26 50, 0207 27 50, 0207 44 51, 0207 45 51, 0207 54 51, 0207 55 51 and 0207 60 51: poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature;


DESCRIP:
‘legs’, for the purposes of subheadings 0207 13 60, 0207 14 60, 0207 44 61, 0207 45 61, 0207 54 61, 0207 55 61 and 0207 60 61: poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;


DESCRIP:
‘turkey drumsticks’, for the purposes of subheadings 0207 26 60 and 0207 27 60: turkey cuts, consisting of the tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;


DESCRIP:
‘turkey legs, other than drumsticks’, for the purposes of subheadings 0207 26 70 and 0207 27 70: turkey cuts, consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;


DESCRIP:
‘duck or goose paletots’, for the purposes of subheadings 0207 44 71, 0207 45 71, 0207 54 71 and 0207 55 71: ducks or geese, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed, but with the femurs, tibias and humeri.


DESCRIP:
The duty rate applicable to mixtures falling in this chapter is as follows:


DESCRIP:
in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;


DESCRIP:
in other mixtures, the rate applicable is that of the component which results in the highest amount of import duty.


DESCRIP:
Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ is uncooked meat that has been seasoned, either in depth or over the whole surface of the product, with seasoning either visible to the naked eye or clearly distinguishable by taste.


DESCRIP:
Products falling in heading 0210 to which seasoning has been added during the process of preparation remain classified therein, provided that the addition of seasoning has not changed their character.


DESCRIP:
For the purposes of subheadings 0210 11 to 0210 93, the term ‘meat and edible meat offal, salted or in brine’ means meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more, provided that it is the salting which ensures the long-term preservation. For the purposes of subheading 0210 99, the term ‘meat and edible meat offal, salted or in brine’ means meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more.


DESCRIP:
meat of mammals of heading 0106 (heading 0208 or 0210);


DESCRIP:
fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or


DESCRIP:
caviar or caviar substitutes prepared from fish eggs (heading 1604).


DESCRIP:
In this chapter, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.


DESCRIP:
For the purposes of subheadings 0305 32 11 and 0305 32 19, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.


DESCRIP:
However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 0304 71 10 and 0304 71 90, in so far as the actual and lasting preservation depends essentially upon freezing.


DESCRIP:
For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.


DESCRIP:
The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.


DESCRIP:
The provisions of the first two paragraphs apply to the following fish:


DESCRIP:
tuna, of the genus Thunnus, of subheadings 0304 49 90 and 0304 87 00;


DESCRIP:
swordfish (Xiphias gladius) of subheadings 0304 45 00 and 0304 84 00;


DESCRIP:
marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 0304 49 90 and 0304 89 90;


DESCRIP:
oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Isuridae) of subheadings 0304 47 90 and 0304 88 19.


DESCRIP:
The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.


DESCRIP:
the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;


DESCRIP:
the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.


DESCRIP:
Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:


DESCRIP:
a milkfat content, by weight of the dry matter, of 5 % or more;


DESCRIP:
a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and


DESCRIP:
they are moulded or capable of being moulded.


DESCRIP:
products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);


DESCRIP:
products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or


DESCRIP:
albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).


DESCRIP:
For the purposes of subheading 0404 10, the expression ‘modified whey’ means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.


DESCRIP:
For the purposes of subheading 0405 10, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).


DESCRIP:
The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:


DESCRIP:
in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.


DESCRIP:
For the purposes of subheadings 0408 11 and 0408 19, the following applies:


DESCRIP:
the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:


DESCRIP:
the products retain the character of egg yolks of subheadings 0408 11 and 0408 19;


DESCRIP:
salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.


DESCRIP:
Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.


DESCRIP:
For the purposes of subheadings 0404 10 and 0404 90 the following applies :


DESCRIP:
Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.


DESCRIP:
Subheading 0404 10 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.


DESCRIP:
The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.


DESCRIP:
Subheading 0404 90 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (lower than 0,100 % by weight, in milk permeates in powder form, or lower than 0,015 % by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 0404 90.


DESCRIP:
The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the method set out in Appendix II to Commission Implementing Regulation (EU) 2018/150<1>.


DESCRIP:
edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);


DESCRIP:
hides or skins (including furskins), other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511(Chapter 41 or 43);


DESCRIP:
animal textile materials, other than horsehair and horsehair waste (Section XI); or


DESCRIP:
prepared knots or tufts for broom or brush making (heading 9603).


DESCRIP:
For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.


DESCRIP:
Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.


DESCRIP:
Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.


DESCRIP:
In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.


DESCRIP:
Subject to the second part of heading 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.


DESCRIP:
Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.


DESCRIP:
This chapter does not cover forage products of heading 1214.


DESCRIP:
In headings 0709 to 0712, the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweetcorn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).


DESCRIP:
Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:


DESCRIP:
dried leguminous vegetables, shelled (heading 0713);


DESCRIP:
sweetcorn in the forms specified in headings 1102 to 1104;


DESCRIP:
flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);


DESCRIP:
flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).


DESCRIP:
However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading 0904).


DESCRIP:
This chapter does not cover inedible nuts or fruits.


DESCRIP:
Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.


DESCRIP:
Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:


DESCRIP:
for additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),


DESCRIP:
to improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),


DESCRIP:
provided that they retain the character of dried fruit or dried nuts.


DESCRIP:
The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014<1>) at a temperature of 20 °C and multiplied by the factor 0,95.


DESCRIP:
For the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya.


DESCRIP:
For the purposes of subheadings 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.


DESCRIP:
Mixtures of the products of headings 0904 to 0910 are to be classified as follows:


DESCRIP:
mixtures of two or more of the products of the same heading are to be classified in that heading;


DESCRIP:
mixtures of two or more of the products of different headings are to be classified in heading 0910.


DESCRIP:
The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification, provided that the resulting mixtures retain the essential character of the goods of those headings. Otherwise, such mixtures are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.


DESCRIP:
This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211.


DESCRIP:
The rate of duty applicable to mixtures referred to in note 1(a) shall be the one applicable to the component having the highest duty rate.


DESCRIP:
The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.


DESCRIP:
The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken, remains classified in heading 1006.


DESCRIP:
Heading 1005 does not cover sweetcorn (Chapter 7).


DESCRIP:
The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.


DESCRIP:
The following terms have the meanings hereunder assigned to them:


DESCRIP:
‘round grain rice’ (subheadings 1006 10 30, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;


DESCRIP:
‘medium grain rice’ (subheadings 1006 10 50, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;


DESCRIP:
‘paddy rice’ (subheadings 1006 10 30, 1006 10 50, 1006 10 71 and 1006 10 79): rice which has retained its husk after threshing;


DESCRIP:
‘husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;


DESCRIP:
‘semi-milled rice’ (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;


DESCRIP:
‘wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;


DESCRIP:
‘broken rice’ (subheading 1006 40): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain.


DESCRIP:
The duty-rate applicable to mixtures of this chapter is as follows:


DESCRIP:
roasted malt put up as coffee substitutes (heading 0901 or 2101);


DESCRIP:
prepared flours, groats, meals or starches of heading 1901;


DESCRIP:
corn flakes and other products of heading 1904;


DESCRIP:
vegetables, prepared or preserved, of heading 2001, 2004 or 2005;


DESCRIP:
pharmaceutical products (Chapter 30); or


DESCRIP:
starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).


DESCRIP:
Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:


DESCRIP:
a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and


DESCRIP:
an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.


DESCRIP:
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.


DESCRIP:
Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.


DESCRIP:
Otherwise, they fall in heading 1103 or 1104.


DESCRIP:
<TBL><ROW><CELL TYPE=HEADER>Cereal</CELL><CELL TYPE=HEADER>Starch content</CELL><CELL TYPE=HEADER>Ash content</CELL><CELL TYPE=HEADER HSTRAD=2>Rate of passage through a sieve with an aperture of</CELL></ROW><ROW><CELL TYPE=HEADER></CELL><CELL TYPE=HEADER></CELL><CELL TYPE=HEADER></CELL><CELL TYPE=HEADER>315 micrometres (microns)</CELL><CELL TYPE=HEADER>500 micrometres (microns)</CELL></ROW><ROW><CELL TYPE=HEADER>(1)</CELL><CELL TYPE=HEADER>(2)</CELL><CELL TYPE=HEADER>(3)</CELL><CELL TYPE=HEADER>(4)</CELL><CELL TYPE=HEADER>(5)</CELL></ROW><ROW><CELL>Wheat and rye</CELL><CELL>45 %</CELL><CELL>2,5 %</CELL><CELL>80 %</CELL><CELL>—</CELL></ROW><ROW><CELL>Barley</CELL><CELL>45 %</CELL><CELL>3 %</CELL><CELL>80 %</CELL><CELL>—</CELL></ROW><ROW><CELL>Oats</CELL><CELL>45 %</CELL><CELL>5 %</CELL><CELL>80 %</CELL><CELL>—</CELL></ROW><ROW><CELL>Maize (corn) and grain sorghum</CELL><CELL>45 %</CELL><CELL>2 %</CELL><CELL>—</CELL><CELL>90 %</CELL></ROW><ROW><CELL>Rice</CELL><CELL>45 %</CELL><CELL>1,6 %</CELL><CELL>80 %</CELL><CELL>—</CELL></ROW><ROW><CELL>Buckwheat</CELL><CELL>45 %</CELL><CELL>4 %</CELL><CELL>80 %</CELL><CELL>—</CELL></ROW><ROW><CELL>Other cereals</CELL><CELL>45 %</CELL><CELL>2 %</CELL><CELL>50 %</CELL><CELL>—</CELL></ROW></TBL>


DESCRIP:
For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:


DESCRIP:
in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;


DESCRIP:
in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.


DESCRIP:
The duty-rate applicable to mixtures of this chapter shall be as follows:


DESCRIP:
For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:


DESCRIP:
in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;


DESCRIP:
in the case of nuts of headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.


DESCRIP:
Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).


DESCRIP:
Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.


DESCRIP:
For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.


DESCRIP:
Heading 1209 does not, however, apply to the following, even if for sowing:


DESCRIP:
leguminous vegetables or sweetcorn (Chapter 7);


DESCRIP:
products of headings 1201 to 1207 or 1211.


DESCRIP:
Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.


DESCRIP:
Heading 1211 does not, however, apply to:


DESCRIP:
perfumery, cosmetic or toilet preparations of Chapter 33; or


DESCRIP:
insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.


DESCRIP:
For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:


DESCRIP:
dead single-cell micro-organisms of heading 2102;


DESCRIP:
cultures of micro-organisms of heading 3002; or


DESCRIP:
For the purposes of subheading 1205 10, the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.


DESCRIP:
Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.


DESCRIP:
liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704);


DESCRIP:
extracts of coffee, tea or maté (heading 2101);


DESCRIP:
vegetable saps or extracts constituting alcoholic beverages (Chapter 22);


DESCRIP:
camphor, glycyrrhizin or other products of heading 2914 or 2938;


DESCRIP:
concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939);


DESCRIP:
medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006);


DESCRIP:
tanning or dyeing extracts (heading 3201 or 3203);


DESCRIP:
essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or


DESCRIP:
natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).


DESCRIP:
Mixtures of pectic substances and sugar, with a sugar content exceeding 90 % by weight, calculated on the dry matter, are excluded from classification under subheading 1302 20 and are, in principle, to be classified in Chapter 17, since the character of the product is deemed to be determined by the sugar.


DESCRIP:
This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.


DESCRIP:
Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).


DESCRIP:
Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).


DESCRIP:
cocoa butter, fat and oil (heading 1804);


DESCRIP:
edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);


DESCRIP:
greaves (heading 2301) or residues of headings 2304 to 2306;


DESCRIP:
fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or


DESCRIP:
factice derived from oils (heading 4002).


DESCRIP:
Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).


DESCRIP:
Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.


DESCRIP:
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.


DESCRIP:
For the purposes of subheadings 1514 11 and 1514 19, the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.


DESCRIP:
fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than:


DESCRIP:
decantation within the normal time limits,


DESCRIP:
centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process);


DESCRIP:
fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;


DESCRIP:
the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.


DESCRIP:
Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Regulation (EEC) No 2568/91<1>. Their presence can be determined using methods set out in Annexes V and X to that Regulation.


DESCRIP:
Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method set out in Annex VII to Regulation (EEC) No 2568/91.


DESCRIP:
Subheading 1509 10 covers only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from this subheading.


DESCRIP:
For the purposes of subheading 1509 10 10, ‘lampante olive oil’ means olive oil having the characteristics of olive oils of category 3 as set out in Annex I to Regulation (EEC) No 2568/91.


DESCRIP:
For the purposes of subheading 1509 10 20, ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Regulation (EEC) No 2568/91.


DESCRIP:
Subheading 1509 10 80 covers other virgin olive oils which have the characteristics of olive oils of category 2 as set out in Annex I to Regulation (EEC) No 2568/91.


DESCRIP:
Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10, 1509 10 20, and/or 1509 10 80, whether or not blended with virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Regulation (EEC) No 2568/91.


DESCRIP:
For the purposes of subheading 1510 00 10, ‘crude oils’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Regulation (EEC) No 2568/91.


DESCRIP:
Subheading 1510 00 90 covers oils obtained by the treatment of oils of subheading 1510 00 10, whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional note.


DESCRIP:
Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Regulation (EEC) No 2568/91.


DESCRIP:
Subheadings 1522 00 31 and 1522 00 39 do not cover:


DESCRIP:
residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the method laid down in Annex XVI to Commission Regulation (EEC) No 2568/91, lower than 70 or higher than 100;


DESCRIP:
residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of betasitosterol<2>, determined in accordance with Annex V to Commission Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.


DESCRIP:
The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Commission Regulation (EEC) No 2568/91. Accordingly, account is to be taken also of the footnotes of Annex I to the Regulation.


DESCRIP:
Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.


DESCRIP:
This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.


DESCRIP:
Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.


DESCRIP:
For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602.


DESCRIP:
For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 1602.


DESCRIP:
The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.


DESCRIP:
For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10 and 1602 90 61, the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.


DESCRIP:
For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.


DESCRIP:
sugar confectionery containing cocoa (heading 1806);


DESCRIP:
chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or


DESCRIP:
medicaments or other products of Chapter 30.


DESCRIP:
For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°.


DESCRIP:
Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.


DESCRIP:
For the purposes of subheadings 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.


DESCRIP:
The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) differs from 92 % is fixed in the following manner:


DESCRIP:
the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.


DESCRIP:
For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.


DESCRIP:
For products of subheadings 1702 20 10, 1702 60 95 and 1702 90 71, the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high performance liquid chromatography method (the ‘HPLC method’), using the following formula:


DESCRIP:
‘S’ is the sucrose content determined by the HPLC method;


DESCRIP:
‘F’ is the fructose content determined by the HPLC method;


DESCRIP:
‘G’ is the glucose content determined by the HPLC method;


DESCRIP:
‘M’ is the maltose content determined by the HPLC method.


DESCRIP:
For products of subheadings 1702 60 80, 1702 90 80 and 1702 90 95, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014<1>). For products of subheadings 1702 60 80 and 1702 90 80, the conversion of the results into sucrose equivalent is to be obtained by multiplying the degrees Brix by the coefficient 0,95.


DESCRIP:
For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.


DESCRIP:
For products of those subheadings, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Implementing Regulation (EU) No 974/2014).


DESCRIP:
for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;


DESCRIP:
for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.


DESCRIP:
The quantity of ‘fructose in free form or as sucrose’ shall be determined using the formula F + 0,5 S/0,95 calculated on the dry matter, where ‘F’ is the fructose content and ‘S’ is the sucrose content, as determined by the High Performance Liquid Chromatography method.


DESCRIP:
When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.


DESCRIP:
Throughout the nomenclature, mixtures of sugar with small amounts of other substances are classified in Chapter 17, unless they have the character of a preparation classified elsewhere.


DESCRIP:
This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.


DESCRIP:
Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.


DESCRIP:
When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.


DESCRIP:
Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.


DESCRIP:
except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);


DESCRIP:
biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or


DESCRIP:
the term ‘groats’ means cereal groats of Chapter 11;


DESCRIP:
cereal flour and meal of Chapter 11, and


DESCRIP:
flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).


DESCRIP:
Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).


DESCRIP:
For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.


DESCRIP:
Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.


DESCRIP:
The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).


DESCRIP:
Subheading 1905 90 20 covers only dry and brittle products.


DESCRIP:
Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.


DESCRIP:
vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;


DESCRIP:
food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);


DESCRIP:
bakers' wares and other products of heading 1905; or


DESCRIP:
homogenised composite food preparations of heading 2104.


DESCRIP:
Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).


DESCRIP:
Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).


DESCRIP:
Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.


DESCRIP:
For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.


DESCRIP:
For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.


DESCRIP:
For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.


DESCRIP:
For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.


DESCRIP:
For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.


DESCRIP:
For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.


DESCRIP:
The content of various sugars expressed as sucrose (sugar content) of products classified in this Chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014<1>) at a temperature of 20 °C and multiplied by one of the following factors:


DESCRIP:
0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99;


DESCRIP:
0,95 in respect of products of the other headings.


DESCRIP:
However, the content of various sugars expressed as sucrose (sugar content) of the following products classified in this Chapter:


DESCRIP:
products manufactured on the basis of seaweed and other algae prepared or preserved by processes not provided for in Chapter 12;


DESCRIP:
products manufactured on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714;


DESCRIP:
products manufactured on the basis of vine leaves;


DESCRIP:
corresponds to the figure resulting from a calculation carried out on the basis of measurements which have been obtained applying the high performance liquid chromatography method (the ‘HPLC method’), using the following formula:


DESCRIP:
‘G’ is the glucose content determined by the HPLC method.


DESCRIP:
The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014<2>) at a temperature of 20 °C.


DESCRIP:
The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:


DESCRIP:
other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.


DESCRIP:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,


DESCRIP:
‘% mas’: the symbol for alcoholic strength by mass.


DESCRIP:
The following is to be applied to the products as they are presented:


DESCRIP:
the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:


DESCRIP:
other fruit or vegetable juices, including mixtures of juices: 13.


DESCRIP:
the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009.


DESCRIP:
Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009.


DESCRIP:
For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014<3>) at a temperature of 20 °C is not less than 50,9 %.


DESCRIP:
Seaweeds and other algae prepared or preserved by processes not provided for in Chapter 12, such as cooking, roasting, seasoning or adding sugar, fall in Chapter 20 as preparations of other parts of plants. Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, are to be classified under heading 1212.


DESCRIP:
roasted coffee substitutes containing coffee in any proportion (heading 0901);


DESCRIP:
spices or other products of headings 0904 to 0910;


DESCRIP:
food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);


DESCRIP:
yeast put up as a medicament or other products of heading 3003 or 3004; or


DESCRIP:
Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.


DESCRIP:
For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.


DESCRIP:
For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.


DESCRIP:
For the purposes of subheading 2106 90 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.


DESCRIP:
For the purposes of subheading 2106 90 30, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.


DESCRIP:
For products of subheadings 2106 90 30 and 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014<1>).


DESCRIP:
Other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements are to be classified under heading 2106, unless elsewhere specified or included.


DESCRIP:
Preparations with a basis of coffee, tea or maté or extracts, essences or concentrates thereof, with a sugar content of 97 % or more by weight, calculated on the dry matter, are excluded from classification under heading 2101 and are, in principle, to be classified in Chapter 17. The character of such products is no longer deemed to be determined by the coffee, tea or maté or extracts, essences or concentrates thereof.


DESCRIP:
products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);


DESCRIP:
distilled or conductivity water or water of similar purity (heading 2853);


DESCRIP:
acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);


DESCRIP:
perfumery or toilet preparations (Chapter 33).


DESCRIP:
For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.


DESCRIP:
For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.


DESCRIP:
For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.


DESCRIP:
Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.


DESCRIP:
For the purposes of headings 2204 and 2205 and subheading 2206 00 10:


DESCRIP:
‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;


DESCRIP:
‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;


DESCRIP:
‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;


DESCRIP:
‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;


DESCRIP:
‘% vol’ is the symbol for alcoholic strength by volume.


DESCRIP:
For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.


DESCRIP:
For the purposes of subheadings 2204 21, 2204 22 and 2204 29:


DESCRIP:
‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.


DESCRIP:
The total dry extract must be determined with the densimeter at 20 °C;


DESCRIP:
the presence in the products of subheadings 2204 21 11 to 2204 21 98 , 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:


DESCRIP:
products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;


DESCRIP:
products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;


DESCRIP:
products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;


DESCRIP:
products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.


DESCRIP:
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98 , 2204 22 98 and 2204 29 98;


DESCRIP:
the above rules do not apply to products of subheadings 2204 21 23 and 2204 22 33.


DESCRIP:
grape must with fermentation arrested by the addition of alcohol, that is to say, a product:


DESCRIP:
having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and


DESCRIP:
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;


DESCRIP:
wine fortified for distillation, that is to say, a product:


DESCRIP:
having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,


DESCRIP:
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and


DESCRIP:
having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;


DESCRIP:
liqueur wine, that is to say, a product:


DESCRIP:
having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and


DESCRIP:
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,


DESCRIP:
by the addition during or after fermentation:


DESCRIP:
of a product derived from the distillation of wine, or


DESCRIP:
of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or


DESCRIP:
However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Regulation (EC) No 607/2009 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.


DESCRIP:
For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:


DESCRIP:
‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;


DESCRIP:
‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;


DESCRIP:
‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 55 of Commission Regulation (EC) No 607/2009.


DESCRIP:
For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.


DESCRIP:
Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.


DESCRIP:
For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.


DESCRIP:
For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:


DESCRIP:
fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,


DESCRIP:
fermented beverages otherwise put up, with an excess pressure of  3 bar or more, measured at a temperature of 20 °C.


DESCRIP:
For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.


DESCRIP:
Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:


DESCRIP:
automotive petrol (conforming to EN 228);


DESCRIP:
tert-butyl ethyl ether (ethyl tert-butylether, ETBE);


DESCRIP:
2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);


DESCRIP:
propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).


DESCRIP:
The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.


DESCRIP:
For the purposes of subheadings 2202 99 11 and 2202 99 15, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009<1>, by the factor of 6,25.


DESCRIP:
Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.


DESCRIP:
For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.


DESCRIP:
Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.


DESCRIP:
Their starch content may not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009, and their fat content cannot exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009.


DESCRIP:
Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:


DESCRIP:
products of an oil content of less than 3 %:


DESCRIP:
protein content (nitrogen content × 6,25): not less than 11,5 %;


DESCRIP:
products of an oil content of not less than 3 % and not more than 8 %:


DESCRIP:
protein content (nitrogen content × 6,25): not less than 13 %.


DESCRIP:
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.For the determination of the starch and protein content, the methods set out in Commission Regulation (EC) No 152/2009, Annex III, parts L and C, are to be applied.For the determination of the oil and moisture content, the methods set out in Commission Regulation (EC) No 152/2009, Annex III, parts H and A, respectively, are to be applied.Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.


DESCRIP:
For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:


DESCRIP:
‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,


DESCRIP:
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,


DESCRIP:
Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:


DESCRIP:
screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or


DESCRIP:
residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.


DESCRIP:
These products may also contain residues from the extraction of maize germ oil by the wet milling process.Their starch content may not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009, their fat content may not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009, and their protein content may not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Commission Regulation (EC) No 152/2009.


DESCRIP:
This chapter does not cover medicinal cigarettes (Chapter 30).


DESCRIP:
For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.


DESCRIP:
Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.


DESCRIP:
The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.


DESCRIP:
sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);


DESCRIP:
earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 2821);


DESCRIP:
medicaments or other products of Chapter 30;


DESCRIP:
perfumery, cosmetic or toilet preparations (Chapter 33);


DESCRIP:
setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp-course slates (heading 6803);


DESCRIP:
precious or semi-precious stones (heading 7102 or 7103);


DESCRIP:
cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);


DESCRIP:
writing or drawing chalks or tailors' chalks (heading 9609).


DESCRIP:
Any products classifiable in heading 2517 and any other heading of the chapter are to be classified in heading 2517.


DESCRIP:
Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.


DESCRIP:
slag or similar industrial waste prepared as macadam (heading 2517);


DESCRIP:
natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);


DESCRIP:
sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);


DESCRIP:
slag wool, rock wool or similar mineral wools (heading 6806);


DESCRIP:
waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious-metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or


DESCRIP:
copper, nickel or cobalt mattes produced by any process of smelting (Section XV).


DESCRIP:
For the purposes of headings 2601 to 2617, the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.


DESCRIP:
slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and


DESCRIP:
slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.


DESCRIP:
For the purposes of subheading 2620 21, ‘leaded gasoline sludges and leaded anti-knock compound sludges’ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.


DESCRIP:
Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60.


DESCRIP:
separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711;


DESCRIP:
mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.


DESCRIP:
References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.


DESCRIP:
However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1013 mbar when a reduced-pressure distillation method is used (Chapter 39).


DESCRIP:
For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:


DESCRIP:
such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);


DESCRIP:
sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and


DESCRIP:
such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.


DESCRIP:
For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.


DESCRIP:
For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5833 kcal/kg.


DESCRIP:
For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.


DESCRIP:
For the purposes of subheading 2710 12, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method  (equivalent to the ASTM D 86 method).


DESCRIP:
For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.


DESCRIP:
For the purposes of subheading 2707 99 80, the term ‘phenols’ applies to products which contain more than 50 % by weight of phenols.


DESCRIP:
‘special spirits’ (subheadings 2710 12 21 and 2710 12 25) mean light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5 % and 90 % by volume (including losses) distil;


DESCRIP:
‘white spirit’ (subheading 2710 12 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the EN ISO 13736 method;


DESCRIP:
‘medium oils’ (subheadings 2710 19 11 to 2710 19 29) mean oils and preparations of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method);


DESCRIP:
‘heavy oils’ (subheadings 2710 19 31 to 2710 19 99 and 2710 20 11 to 2710 20 90) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or of which the distillation percentage at 250 °C cannot be determined by that method;


DESCRIP:
‘gas oils’ (subheadings 2710 19 31 to 2710 19 48 and 2710 20 11 to 2710 20 19) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C by the ISO 3405 method (equivalent to the ASTM D 86 method);


DESCRIP:
‘fuel oils’ (subheadings 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38) mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e)) which, for a corresponding diluted colour C, have a viscosity V:


DESCRIP:
not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ISO 3987 method and the saponification number is less than 4 by the ISO 6293-1 or 6293-2 method (except where the product contains one or more bio-components, in which case the requirement in this indent for the saponification number to be less than 4 does not apply),


DESCRIP:
exceeding that shown in line II when the pour point is not less than 10 °C by the ISO 3016 method,


DESCRIP:
exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or, if less than 25 % by volume distils at 300 °C, when the pour point is higher than 10 °C below zero by the ISO 3016 method. These provisions apply only to oils having a diluted colour C of less than 2.


DESCRIP:
<TBL><NTTITLE>Diluted colour C/Viscosity V concordance table</NTTITLE><ROW><CELL TYPE=HEADER>Colour C</CELL><CELL TYPE=HEADER></CELL><CELL TYPE=HEADER>0</CELL><CELL TYPE=HEADER>0,5</CELL><CELL TYPE=HEADER>1</CELL><CELL TYPE=HEADER>1,5</CELL><CELL TYPE=HEADER>2</CELL><CELL TYPE=HEADER>2,5</CELL><CELL TYPE=HEADER>3</CELL><CELL TYPE=HEADER>3,5</CELL><CELL TYPE=HEADER>4</CELL><CELL TYPE=HEADER>4,5</CELL><CELL TYPE=HEADER>5</CELL><CELL TYPE=HEADER>5,5</CELL><CELL TYPE=HEADER>6</CELL><CELL TYPE=HEADER>6,5</CELL><CELL TYPE=HEADER>7</CELL><CELL TYPE=HEADER>7,5 and above</CELL></ROW><ROW><CELL>ViscosityV</CELL><CELL>I</CELL><CELL>4</CELL><CELL>4</CELL><CELL>4</CELL><CELL>5,4</CELL><CELL>9</CELL><CELL>15,1</CELL><CELL>25,3</CELL><CELL>42,4</CELL><CELL>71,1</CELL><CELL>119</CELL><CELL>200</CELL><CELL>335</CELL><CELL>562</CELL><CELL>943</CELL><CELL>1580</CELL><CELL>2650</CELL></ROW><ROW><CELL></CELL><CELL>II</CELL><CELL>7</CELL><CELL>7</CELL><CELL>7</CELL><CELL>7</CELL><CELL>9</CELL><CELL>15,1</CELL><CELL>25,3</CELL><CELL>42,4</CELL><CELL>71,1</CELL><CELL>119</CELL><CELL>200</CELL><CELL>335</CELL><CELL>562</CELL><CELL>943</CELL><CELL>1580</CELL><CELL>2650</CELL></ROW></TBL>


DESCRIP:
The term ‘viscosity V’ means the kinematic viscosity at 50 °C expressed in 10–6 m² s–1 by the EN ISO 3104 method.'The term ‘diluted colour C’ means the colour of a product, as determined by the ISO 2049 method (equivalent to the ASTM D 1500 method), after one part of the product has been made up to 100 parts by volume with xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution.The term ‘bio-components’ means animal or vegetable fats, animal or vegetable oils, or mono-alkyl esters of fatty acids (FAMAE).Subheadings 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 cover only fuel oils of natural colour.These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:


DESCRIP:
the distillation percentage (zero shall be deemed to be a percentage) at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method),


DESCRIP:
the kinematic viscosity at 50 °C by the EN ISO 3104 method,


DESCRIP:
or the diluted colour C by the ISO 2049 method (equivalent to the ASTM D 1500 method).


DESCRIP:
Such products fall in subheadings 2710 19 71 to 2710 19 99 or 2710 20 90;


DESCRIP:
‘containing biodiesel’ means that the products of subheading 2710 20 have a minimum content of biodiesel, i.e. mono-alkyl esters of fatty acids (FAMAE) of a kind used as a fuel, of 0,5 % by volume (determination by the EN 14078 method).


DESCRIP:
For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) is to be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ISO 2049 method (equivalent to the ASTM D 1500 method).


DESCRIP:
For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ is to be taken to apply to products:


DESCRIP:
with an oil content of 3,5 % by weight or higher, if their viscosity at 100 °C is lower than 9 × 10–6 m² s–1 by the EN ISO 3104 method; or


DESCRIP:
of a natural colour higher than 3 by the ISO 2049 method (equivalent to the ASTM D 1500 method), if their viscosity at 100 °C is 9 × 10–6 m² s–1 or higher by the EN ISO 3104 method.


DESCRIP:
For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ is to be taken to apply to the following operations:


DESCRIP:
redistillation by a very thorough fractionation process;


DESCRIP:
extraction by means of selective solvents;


DESCRIP:
the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;


DESCRIP:
(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (EN ISO 20846, EN ISO 20884 or EN ISO 14596 or EN ISO 24260, EN ISO 20847 and EN ISO 8754 methods);


DESCRIP:
(in respect of products of heading 2710 only) deparaffining by a process other than filtering;


DESCRIP:
(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (for example, hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;


DESCRIP:
(in respect of products of subheadings 2710 19 51 to 2710 19 67 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method). If 30 % or more by volume, including losses, of such products distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method), the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 2710 12 11 to 2710 12 90 or 2710 19 11 to 2710 19 29 shall be dutiable at the same rates as those provided for under subheadings 2710 19 62 to 2710 19 67 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;


DESCRIP:
(in respect of products of subheadings 2710 19 71 to 2710 19 99 only) treatment by means of a high-frequency electrical brush-discharge;


DESCRIP:
solely for products of subheading 2712 90 31: de-oiling by fractional crystallisation.


DESCRIP:
Should any preparatory treatment prior to the above treatments be necessary by reason of technical requirements, the customs exemption is to apply only to the quantities of the products intended for and actually subjected to such of the above treatments; any waste products arising during preparatory treatment are also to be exempt from customs duty.


DESCRIP:
The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall in headings or subheadings 2707 10 00, 2707 20 00, 2707 30 00, 2707 50 00, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 99 and 2713 90 are to be dutiable at the same rates as those provided for in respect of products ‘for other purposes’, according to the kind and value of the products used and on the net weight of the products obtained. This rule is not to apply to such products of headings 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.


DESCRIP:
Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature.


DESCRIP:
Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.


DESCRIP:
Subject to note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.


DESCRIP:
Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:


DESCRIP:
having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;


DESCRIP:
identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.


DESCRIP:
Except where the context otherwise requires, the headings of this chapter apply only to:


DESCRIP:
separate chemical elements and separate chemically defined compounds, whether or not containing impurities;


DESCRIP:
the products mentioned in (a) above dissolved in water;


DESCRIP:
the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;


DESCRIP:
the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;


DESCRIP:
the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.


DESCRIP:
In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:


DESCRIP:
oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811);


DESCRIP:
thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);


DESCRIP:
hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2853) other than calcium cyanamide, whether or not pure (Chapter 31).


DESCRIP:
Subject to the provisions of note 1 to Section VI, this chapter does not cover:


DESCRIP:
sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;


DESCRIP:
organo-inorganic compounds other than those mentioned in note 2 above;


DESCRIP:
products mentioned in note 2, 3, 4 or 5 to Chapter 31;


DESCRIP:
inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207;


DESCRIP:
artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824;


DESCRIP:
precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), or precious metals or precious-metal alloys of Chapter 71;


DESCRIP:
the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or


DESCRIP:
optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).


DESCRIP:
Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a metal acid of sub-chapter IV are to be classified in heading 2811.


DESCRIP:
Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.


DESCRIP:
Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.


DESCRIP:
technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;


DESCRIP:
natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;


DESCRIP:
compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;


DESCRIP:
alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0,002 μCi/g);


DESCRIP:
spent (irradiated) fuel elements (cartridges) of nuclear reactors;


DESCRIP:
radioactive residues whether or not usable.


DESCRIP:
The term ‘isotopes’, for the purposes of this note and of the wording of headings 2844 and 2845, refers to:


DESCRIP:
individual nuclides, excluding, however, those existing in nature in the monoisotopic state,


DESCRIP:
mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.


DESCRIP:
Heading 2853 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.


DESCRIP:
Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 3818.


DESCRIP:
For the purposes of subheading 2852 10, the expression ‘chemically defined’ means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of note 1 to Chapter 28 or paragraphs (a) to (h) of note 1 to Chapter 29.


DESCRIP:
Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.


DESCRIP:
separate chemically defined organic compounds, whether or not containing impurities;


DESCRIP:
mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);


DESCRIP:
the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;


DESCRIP:
the products mentioned in (a), (b) or (c) above dissolved in water;


DESCRIP:
the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for a specific use rather than for general use;


DESCRIP:
the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;


DESCRIP:
the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for a specific use rather than for general use;


DESCRIP:
the following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotizable amines and their salts.


DESCRIP:
goods of heading 1504 or crude glycerol of heading 1520;


DESCRIP:
the compounds of carbon mentioned in note 2 to Chapter 28;


DESCRIP:
colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);


DESCRIP:
metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³ (heading 3606);


DESCRIP:
products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; or


DESCRIP:
optical elements, for example, of ethylenediamine tartrate (heading 9001).


DESCRIP:
Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order.


DESCRIP:
In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.


DESCRIP:
Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading 2929.


DESCRIP:
For the purposes of headings 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.


DESCRIP:
The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of these sub-chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-chapters.


DESCRIP:
Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.


DESCRIP:
Subject to note 1 to Section VI and note 2 to Chapter 28:


DESCRIP:
inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound;


DESCRIP:
salts formed between organic compounds of sub-chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the chapter; and


DESCRIP:
coordination compounds, other than products classifiable in sub-chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by ‘cleaving’ of all metal bonds, other than metal-carbon bonds.


DESCRIP:
Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905).


DESCRIP:
Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.


DESCRIP:
The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.


DESCRIP:
Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).


DESCRIP:
Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.


DESCRIP:
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.


DESCRIP:
the term ‘hormones’ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);


DESCRIP:
the expression ‘used primarily as hormones’ applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.


DESCRIP:
Within any one heading of this chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds), provided that they are not more specifically covered by any other subheading and that there is no residual subheading named ‘Other’ in the series of subheadings concerned.


DESCRIP:
Note 3 to Chapter 29 does not apply to the subheadings of this chapter.


DESCRIP:
foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);


DESCRIP:
preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 2106 or 3824);


DESCRIP:
plasters specially calcined or finely ground for use in dentistry (heading 2520);


DESCRIP:
aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301);


DESCRIP:
preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;


DESCRIP:
soap or other products of heading 3401 containing added medicaments;


DESCRIP:
preparations with a basis of plaster for use in dentistry (heading 3407); or


DESCRIP:
blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).


DESCRIP:
For the purposes of heading 3002, the expression ‘immunological products’ applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumour-necrosis factors (TNF), growth factors (GF), hematopoietins and colony-stimulating factors (CSF).


DESCRIP:
For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:


DESCRIP:
simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent;


DESCRIP:
colloidal solutions and suspensions (other than colloidal sulphur);


DESCRIP:
vegetable extracts obtained by the treatment of mixtures of vegetable materials; and


DESCRIP:
salts and concentrates obtained by evaporating natural mineral waters.


DESCRIP:
Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:


DESCRIP:
sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;


DESCRIP:
sterile laminaria and sterile laminaria tents;


DESCRIP:
sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;


DESCRIP:
opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;


DESCRIP:
dental cements and other dental fillings; bone reconstruction cements;


DESCRIP:
chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;


DESCRIP:
gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;


DESCRIP:
waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and


DESCRIP:
appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.


DESCRIP:
For the purposes of subheadings 3002 13 and 3002 14, the following are to be treated:


DESCRIP:
as unmixed products, pure products, whether or not containing impurities;


DESCRIP:
the products mentioned in (a) above dissolved in water or in other solvents;


DESCRIP:
the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and


DESCRIP:
The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.


DESCRIP:
Subheadings 3003 60 and 3004 60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients : amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).


DESCRIP:
Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of:


DESCRIP:
the specific diseases, ailments or their symptoms for which the product is to be used;


DESCRIP:
the concentration of active substance or substances contained therein;


DESCRIP:
This heading includes homeopathic medicinal preparations when they meet the conditions of (a), (c) and (d) mentioned above.In the case of preparations based on vitamins, minerals, essential amino-acids or fatty acids, the level of one of these substances per recommended daily dose indicated on the label must be significantly higher than the recommended daily allowance to maintain general health or well-being.


DESCRIP:
separate chemically defined compounds (other than those answering to the descriptions in note 2(a), 3(a), 4(a) or 5 below); or


DESCRIP:
cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading 3824; optical elements of potassium chloride (heading 9001).


DESCRIP:
Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:


DESCRIP:
goods which answer to one or other of the descriptions given below:


DESCRIP:
double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;


DESCRIP:
double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;


DESCRIP:
double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;


DESCRIP:
calcium cyanamide, whether or not pure or treated with oil;


DESCRIP:
fertilisers consisting of any of the goods described in (a) above mixed together;


DESCRIP:
fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances;


DESCRIP:
liquid fertilisers consisting of the goods of subparagraph (a)(2) or (8) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.


DESCRIP:
Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:


DESCRIP:
natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;


DESCRIP:
superphosphates (single, double or triple);


DESCRIP:
calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product;


DESCRIP:
fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit;


DESCRIP:
fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.


DESCRIP:
Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:


DESCRIP:
crude natural potassium salts (for example, carnallite, kainite and sylvite);


DESCRIP:
potassium chloride, whether or not pure, except as provided in note 1(c) above;


DESCRIP:
potassium sulphate, whether or not pure;


DESCRIP:
magnesium potassium sulphate, whether or not pure;


DESCRIP:
fertilisers consisting of any of the goods described in (a) above mixed together.


DESCRIP:
Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.


DESCRIP:
For the purposes of heading 3105, the term ‘other fertilisers’ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.


DESCRIP:
separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212);


DESCRIP:
tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or


DESCRIP:
mastics of asphalt or other bituminous mastics (heading 2715).


DESCRIP:
Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.


DESCRIP:
Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 or 3215.


DESCRIP:
Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.


DESCRIP:
The expression ‘colouring matter’ in this chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.


DESCRIP:
The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:


DESCRIP:
metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or


DESCRIP:
metal (including precious metal) or pigment, deposited on a supporting sheet of any material.


DESCRIP:
synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;


DESCRIP:
saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;


DESCRIP:
plaits, wickerwork or other articles of Chapter 46;


DESCRIP:
goods of Section XI (textiles and textile articles);


DESCRIP:
articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof);


DESCRIP:
articles of Section XVI (machines and mechanical or electrical appliances);


DESCRIP:
parts of aircraft or vehicles of Section XVII;


DESCRIP:
articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);


DESCRIP:
articles of Chapter 91 (for example, clock or watch cases);


DESCRIP:
articles of Chapter 92 (for example, musical instruments or parts thereof);


DESCRIP:
articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);


DESCRIP:
articles of Chapter 95 (for example, toys, games, sports requisites); or


DESCRIP:
articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles).


DESCRIP:
Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:


DESCRIP:
liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902);


DESCRIP:
resins, not highly polymerised, of the coumarone-indene type (heading 3911);


DESCRIP:
other synthetic polymers with an average of at least five monomer units;


DESCRIP:
resols (heading 3909) and other prepolymers.


DESCRIP:
The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.


DESCRIP:
For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together.


DESCRIP:
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.


DESCRIP:
Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.


DESCRIP:
In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:


DESCRIP:
liquids and pastes, including dispersions (emulsions and suspensions) and solutions;


DESCRIP:
blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.


DESCRIP:
Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).


DESCRIP:
For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.


DESCRIP:
For the purposes of heading 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.


DESCRIP:
In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).


DESCRIP:
Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:


DESCRIP:
reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;


DESCRIP:
structural elements used, for example, in floors, walls or partitions, ceilings or roofs;


DESCRIP:
doors, windows and their frames and thresholds for doors;


DESCRIP:
balconies, balustrades, fencing, gates and similar barriers;


DESCRIP:
shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof;


DESCRIP:
large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;


DESCRIP:
ornamental architectural features, for example, flutings, cupolas, dovecotes; and


DESCRIP:
fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.


DESCRIP:
Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:


DESCRIP:
where there is a subheading named ‘Other’ in the same series:


DESCRIP:
the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;


DESCRIP:
the copolymers named in subheadings 3901 30, 3901 40, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;


DESCRIP:
chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;


DESCRIP:
polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;


DESCRIP:
where there is no subheading named ‘Other’ in the same series:


DESCRIP:
polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;


DESCRIP:
chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.


DESCRIP:
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.


DESCRIP:
For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers.


DESCRIP:
Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:


DESCRIP:
natural oleoresins or vegetable extracts of heading 1301 or 1302;


DESCRIP:
soap or other products of heading 3401; or


DESCRIP:
gum, wood or sulphate turpentine or other products of heading 3805.


DESCRIP:
The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.


DESCRIP:
Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.


DESCRIP:
The expression ‘perfumery, cosmetic or toilet preparations’ in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.


DESCRIP:
edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould-release preparations (heading 1517);


DESCRIP:
separate chemically defined compounds; or


DESCRIP:
shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).


DESCRIP:
For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.


DESCRIP:
For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:


DESCRIP:
give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and


DESCRIP:
reduce the surface tension of water to 4,5 × 10–2 N/m (45 dyn/cm) or less.


DESCRIP:
In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.


DESCRIP:
In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:


DESCRIP:
chemically produced organic products of a waxy character, whether or not water-soluble;


DESCRIP:
products obtained by mixing different waxes;


DESCRIP:
products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.


DESCRIP:
products of heading 1516, 3402 or 3823, even if having a waxy character;


DESCRIP:
unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;


DESCRIP:
mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or


DESCRIP:
waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).


DESCRIP:
blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;


DESCRIP:
enzymatic preparations for pre-tanning (heading 3202);


DESCRIP:
enzymatic soaking or washing preparations and other products of Chapter 34;


DESCRIP:
gelatin products of the printing industry (Chapter 49).


DESCRIP:
For the purposes of heading 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.


DESCRIP:
Such products with a reducing sugar content exceeding 10 % fall in heading 1702.


DESCRIP:
Subheading 3504 00 10 covers concentrated milk proteins with a protein content of more than 85 % by weight, calculated on the dry matter.


DESCRIP:
This chapter does not cover separate chemically defined compounds other than those described in note 2(a) or (b) below.


DESCRIP:
The expression ‘articles of combustible materials’ in heading 3606 applies only to:


DESCRIP:
metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;


DESCRIP:
liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³; and


DESCRIP:
resin torches, firelighters and the like.


DESCRIP:
This chapter does not cover waste or scrap.


DESCRIP:
In this chapter, the word ‘photographic’ relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.


DESCRIP:
In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading.


DESCRIP:
The expression ‘newsreels’ (subheading 3706 90 52) is to be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.


DESCRIP:
separate chemically defined elements or compounds with the exception of the following:


DESCRIP:
insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808;


DESCRIP:
products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);


DESCRIP:
certified reference materials specified in note 2 below;


DESCRIP:
products specified in note 3(a) or 3(c) below;


DESCRIP:
mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106);


DESCRIP:
slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of note 3(a) or 3(b) to Chapter 26 (heading 2620);


DESCRIP:
spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).


DESCRIP:
For the purpose of heading 3822, the expression ‘certified reference materials’ means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.


DESCRIP:
With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822 shall take precedence over any other heading in the nomenclature.


DESCRIP:
Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:


DESCRIP:
cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;


DESCRIP:
ink removers put up in packings for retail sale;


DESCRIP:
stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; and


DESCRIP:
ceramic firing testers, fusible (for example, Seger cones).


DESCRIP:
Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term ‘municipal waste’, however, does not cover:


DESCRIP:
individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the nomenclature;


DESCRIP:
waste pharmaceuticals, as defined in note 4(k) to Chapter 30; or


DESCRIP:
clinical waste, as defined in note 6(a) below.


DESCRIP:
For the purposes of heading 3825, ‘sewage sludge’ means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).


DESCRIP:
For the purposes of heading 3825, the expression ‘other wastes’ applies to:


DESCRIP:
clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);


DESCRIP:
wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and


DESCRIP:
other wastes from chemical or allied industries.


DESCRIP:
The expression ‘other wastes’ does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).


DESCRIP:
For the purposes of heading 3826, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.


DESCRIP:
Subheadings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); penta-and-octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.


DESCRIP:
Subheading 3808 59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).


DESCRIP:
Subheadings 3808 61 to 3808 69 cover only goods of heading 3808, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).


DESCRIP:
Subheadings 3824 81 to 3824 88 cover only mixtures and preparations containing one or more of the following substances : oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2,3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.


DESCRIP:
For the purposes of subheadings 3825 41 and 3825 49, ‘waste organic solvents’ are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.


DESCRIP:
Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.


DESCRIP:
Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.


DESCRIP:
Throughout the nomenclature, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.


DESCRIP:
lubricating preparations of heading 2710 or 3403;


DESCRIP:
separate chemically defined organic compounds (Chapter 29);


DESCRIP:
solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212;


DESCRIP:
organic surface-active agents or preparations of heading 3402;


DESCRIP:
prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811);


DESCRIP:
prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);


DESCRIP:
diagnostic or laboratory reagents on a backing of plastics (heading 3822);


DESCRIP:
made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or


DESCRIP:
made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics.


DESCRIP:
(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).


DESCRIP:
Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.


DESCRIP:
footwear or parts thereof of Chapter 64;


DESCRIP:
headgear or parts thereof (including bathing caps) of Chapter 65;


DESCRIP:
mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;


DESCRIP:
articles of Chapter 90, 92, 94 or 96; or


DESCRIP:
articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).


DESCRIP:
In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:


DESCRIP:
liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);


DESCRIP:
blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.


DESCRIP:
In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to:


DESCRIP:
unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by note 5(B)(2) and (3) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;


DESCRIP:
natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.


DESCRIP:
Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:


DESCRIP:
vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);


DESCRIP:
pigments or other colouring matter, other than those added solely for the purpose of identification;


DESCRIP:
plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B).


DESCRIP:
The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:


DESCRIP:
small amounts of breakdown products of emulsifiers;


DESCRIP:
very small amounts of the following: heat-sensitive agents (generally, for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally, for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.


DESCRIP:
For the purposes of heading 4004, the expression ‘waste, parings and scrap’ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.


DESCRIP:
Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 4008.


DESCRIP:
Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.


DESCRIP:
In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.


DESCRIP:
In heading 4008, the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.


DESCRIP:
Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:


DESCRIP:
made up from woven, knitted or crocheted fabrics (other than those of heading 5906), felt or nonwovens impregnated, coated or covered with cellular rubber, or


DESCRIP:
made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.


DESCRIP:
(Note 3(c) to Chapter 56 and note 4, last paragraph, to Chapter 59).


DESCRIP:
parings or similar waste, of raw hides or skins (heading 0511);


DESCRIP:
birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or


DESCRIP:
hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.


DESCRIP:
Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).


DESCRIP:
For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.


DESCRIP:
Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.


DESCRIP:
For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.


DESCRIP:
sterile surgical catgut or similar sterile suture materials (heading 3006);


DESCRIP:
articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);


DESCRIP:
made-up articles of netting (heading 5608);


DESCRIP:
headgear or parts thereof of Chapter 65;


DESCRIP:
whips, riding-crops or other articles of heading 6602;


DESCRIP:
cuff links, bracelets or other imitation jewellery (heading 7117);


DESCRIP:
fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);


DESCRIP:
strings, skins for drums or the like, or other parts of musical instruments (heading 9209);


DESCRIP:
articles of Chapter 94 (for example, furniture, lamps and lighting fittings);


DESCRIP:
buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.


DESCRIP:
In addition to the provisions of note 2 above, heading 4202 does not cover:


DESCRIP:
bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);


DESCRIP:
articles of plaiting materials (heading 4602).


DESCRIP:
Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.


DESCRIP:
For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).


DESCRIP:
For the purposes of the subheadings of heading 4202, the term ‘outer surface’ is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.


DESCRIP:
Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.


DESCRIP:
birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);


DESCRIP:
raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);


DESCRIP:
gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);


DESCRIP:
headgear or parts thereof of Chapter 65; or


DESCRIP:
articles of Chapter 95 (for example, toys, games, sports requisites).


DESCRIP:
Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.


DESCRIP:
Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.


DESCRIP:
Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).


DESCRIP:
wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);


DESCRIP:
bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);


DESCRIP:
wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);


DESCRIP:
goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);


DESCRIP:
goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);


DESCRIP:
goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);


DESCRIP:
articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);


DESCRIP:
articles of Chapter 95 (for example, toys, games, sports requisites);


DESCRIP:
articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or


DESCRIP:
articles of Chapter 97 (for example, works of art).


DESCRIP:
In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.


DESCRIP:
Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.


DESCRIP:
Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.


DESCRIP:
Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.


DESCRIP:
Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.


DESCRIP:
For the purposes of subheading 4401 31, the expression ‘wood pellets’ means by-products, such as cutter shavings, sawdust or chips, of the mechanical wood-processing industry, furniture-making industry or other wood-transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.


DESCRIP:
For the purposes of heading 4405, ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.


DESCRIP:
For the purposes of subheadings 4414 00 10, 4418 10 10, 4418 20 10, 4419 90 10, 4420 10 11 and 4420 90 91, ‘tropical wood’ means the following tropical woods: acajou d'Afrique, alan, azobé, balsa, dark red meranti, dibétou, ilomba, imbuia, iroko, jelutong, jongkong, kapur, kempas, keruing, light red meranti, limba, mahogany (Swietenia spp.), makoré, mansonia, meranti bakau, merbau, obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, ramin, sapelli, sipo, teak, tiama, virola, white lauan, white meranti, white seraya and yellow meranti.


DESCRIP:
footwear or parts of footwear of Chapter 64;


DESCRIP:
headgear or parts of headgear of Chapter 65; or


DESCRIP:
In this chapter, the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.


DESCRIP:
twine, cordage, ropes or cables, plaited or not (heading 5607);


DESCRIP:
footwear or headgear or parts thereof of Chapter 64 or 65;


DESCRIP:
vehicles or bodies for vehicles of basketware (Chapter 87); or


DESCRIP:
articles of Chapter 94 (for example, furniture, lamps and lighting fittings).


DESCRIP:
For the purposes of heading 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.


DESCRIP:
For the purposes of heading 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.


DESCRIP:
For the purposes of this chapter, except where the context otherwise requires, a reference to ‘paper’ includes references to paperboard (irrespective of thickness or weight per m²).


DESCRIP:
perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);


DESCRIP:
paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401) or with polishes, creams or similar preparations (heading 3405);


DESCRIP:
sensitised paper or paperboard of headings 3701 to 3704;


DESCRIP:
paper impregnated with diagnostic or laboratory reagents (heading 3822);


DESCRIP:
paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (Chapter 39);


DESCRIP:
articles of heading 4202 (for example, travel goods);


DESCRIP:
articles of Chapter 46 (manufactures of plaiting material);


DESCRIP:
paper yarn or textile articles of paper yarn (Section XI);


DESCRIP:
abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);


DESCRIP:
metal foil backed with paper or paperboard (generally Section XIV or XV);


DESCRIP:
articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).


DESCRIP:
Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.


DESCRIP:
In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2,5 micrometres (microns), weighing not less than 40 g/m² and not more than 65 g/m² and applies only to paper : (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state


DESCRIP:
For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:


DESCRIP:
For paper or paperboard weighing not more than 150 g/m²:


DESCRIP:
containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and


DESCRIP:
containing more than 3 % ash and having a brightness of 60 % or more; or


DESCRIP:
containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m²/g; or


DESCRIP:
containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m²/g.


DESCRIP:
For paper or paperboard weighing more than 150 g/m²:


DESCRIP:
having a brightness of 60 % or more, and


DESCRIP:
a caliper of 225 micrometres (microns) or less; or


DESCRIP:
a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or


DESCRIP:
having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.


DESCRIP:
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.


DESCRIP:
In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.


DESCRIP:
Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.


DESCRIP:
Headings 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:


DESCRIP:
in strips or rolls of a width exceeding 36 cm; or


DESCRIP:
in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.


DESCRIP:
For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:


DESCRIP:
paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:


DESCRIP:
grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;


DESCRIP:
with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;


DESCRIP:
coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or


DESCRIP:
covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;


DESCRIP:
borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;


DESCRIP:
wallcoverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.


DESCRIP:
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wallcoverings, are to be classified in heading 4823.


DESCRIP:
Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.


DESCRIP:
Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.


DESCRIP:
Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall in Chapter 49.


DESCRIP:
For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.


DESCRIP:
<TBL><ROW><CELL TYPE=HEADER>Weight (g/m²)</CELL><CELL TYPE=HEADER>Minimum Mullen bursting strength (kPa)</CELL></ROW><ROW><CELL>115</CELL><CELL>393</CELL></ROW><ROW><CELL>125</CELL><CELL>417</CELL></ROW><ROW><CELL>200</CELL><CELL>637</CELL></ROW><ROW><CELL>300</CELL><CELL>824</CELL></ROW><ROW><CELL>400</CELL><CELL>961</CELL></ROW></TBL>


DESCRIP:
For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m² but not more than 115 g/m² and meeting one of the following sets of specifications:


DESCRIP:
having a Mullen burst index of not less than 3,7 kPa·m²/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;


DESCRIP:
having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:


DESCRIP:
<TBL><ROW><CELL TYPE=HEADER>Weight (g/m²)</CELL><CELL TYPE=HEADER HSTRAD=2>Minimum tear (mN)</CELL><CELL TYPE=HEADER HSTRAD=2>Minimum tensile (kN/m)</CELL></ROW><ROW><CELL TYPE=HEADER></CELL><CELL TYPE=HEADER>Machine direction</CELL><CELL TYPE=HEADER>Machine direction plus cross direction</CELL><CELL TYPE=HEADER>Cross direction</CELL><CELL TYPE=HEADER>Machine direction plus cross direction</CELL></ROW><ROW><CELL>60</CELL><CELL>700</CELL><CELL>1510</CELL><CELL>1,9</CELL><CELL>6</CELL></ROW><ROW><CELL>70</CELL><CELL>830</CELL><CELL>1790</CELL><CELL>2,3</CELL><CELL>7,2</CELL></ROW><ROW><CELL>80</CELL><CELL>965</CELL><CELL>2070</CELL><CELL>2,8</CELL><CELL>8,3</CELL></ROW><ROW><CELL>100</CELL><CELL>1230</CELL><CELL>2635</CELL><CELL>3,7</CELL><CELL>10,6</CELL></ROW><ROW><CELL>115</CELL><CELL>1425</CELL><CELL>3060</CELL><CELL>4,4</CELL><CELL>12,3</CELL></ROW></TBL>


DESCRIP:
For the purposes of subheading 4805 11, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m² at 50 % relative humidity, at 23 °C.


DESCRIP:
Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m² at 50 % relative humidity, at 23 °C.


DESCRIP:
Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m²/g.


DESCRIP:
For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m²/g.


DESCRIP:
For the purposes of subheading 4810 22, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.


DESCRIP:
photographic negatives or positives on transparent bases (Chapter 37);


DESCRIP:
maps, plans or globes, in relief, whether or not printed (heading 9023);


DESCRIP:
playing cards or other goods of Chapter 95; or


DESCRIP:
original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.


DESCRIP:
For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of an automatic data-processing machine, embossed, photographed, photocopied, thermocopied or typewritten.


DESCRIP:
Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.


DESCRIP:
a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;


DESCRIP:
a pictorial supplement accompanying, and subsidiary to, a bound volume; and


DESCRIP:
printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.


DESCRIP:
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.


DESCRIP:
Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.


DESCRIP:
For the purposes of heading 4903, the expression ‘children's picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.


DESCRIP:
animal brush-making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511);


DESCRIP:
human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil-presses or the like (heading 5911);


DESCRIP:
cotton linters or other vegetable materials of Chapter 14;


DESCRIP:
asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;


DESCRIP:
articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;


DESCRIP:
sensitised textiles of headings 3701 to 3704;


DESCRIP:
monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);


DESCRIP:
woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;


DESCRIP:
woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;


DESCRIP:
hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304;


DESCRIP:
articles of textile materials of heading 4201 or 4202;


DESCRIP:
products or articles of Chapter 48 (for example, cellulose wadding);


DESCRIP:
footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;


DESCRIP:
hairnets or other headgear or parts thereof of Chapter 65;


DESCRIP:
abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;


DESCRIP:
glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);


DESCRIP:
articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);


DESCRIP:
articles of Chapter 95 (for example, toys, games, sports requisites and nets);


DESCRIP:
articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or


DESCRIP:
Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.


DESCRIP:
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.


DESCRIP:
gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;


DESCRIP:
the choice of the appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter;


DESCRIP:
when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter;


DESCRIP:
where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.


DESCRIP:
The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.


DESCRIP:
For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’:


DESCRIP:
of silk or waste silk, measuring more than 20000 decitex;


DESCRIP:
of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10000 decitex;


DESCRIP:
polished or glazed, measuring 1429 decitex or more; or


DESCRIP:
not polished or glazed, measuring more than 20000 decitex;


DESCRIP:
of coir, consisting of three or more plies;


DESCRIP:
of other vegetable fibres, measuring more than 20000 decitex; or


DESCRIP:
yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;


DESCRIP:
man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54;


DESCRIP:
silkworm gut of heading 5006, and monofilaments of Chapter 54;


DESCRIP:
metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and


DESCRIP:
chenille yarn, gimped yarn and loop wale-yarn of heading 5606.


DESCRIP:
For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:


DESCRIP:
on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:


DESCRIP:
85 g in the case of silk, waste silk or man-made filament yarn; or


DESCRIP:
in balls, hanks or skeins of a weight not exceeding:


DESCRIP:
85 g in the case of man-made filament yarn of less than 3000 decitex, silk or silk waste;


DESCRIP:
125 g in the case of all other yarns of less than 2000 decitex; or


DESCRIP:
in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:


DESCRIP:
single yarn of any textile material, except:


DESCRIP:
single yarn of wool or fine animal hair, unbleached; and


DESCRIP:
single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5000 decitex;


DESCRIP:
multiple (folded) or cabled yarn, unbleached:


DESCRIP:
of silk or waste silk, however put up; or


DESCRIP:
of other textile material except wool or fine animal hair, in hanks or skeins;


DESCRIP:
multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and


DESCRIP:
single, multiple (folded) or cabled yarn of any textile material:


DESCRIP:
put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).


DESCRIP:
For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:


DESCRIP:
put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1000 grams;


DESCRIP:
For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:


DESCRIP:
<TBL><ROW><CELL>— single yarn of nylon or other polyamides, or of polyesters:</CELL><CELL>60 cN/tex,</CELL></ROW><ROW><CELL>— multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters:</CELL><CELL>53 cN/tex,</CELL></ROW><ROW><CELL>— single, multiple (folded) or cabled yarn of viscose rayon:</CELL><CELL>27 cN/tex.</CELL></ROW></TBL>


DESCRIP:
For the purposes of this section, the expression ‘made up’ means:


DESCRIP:
cut otherwise than into squares or rectangles;


DESCRIP:
produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);


DESCRIP:
cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;


DESCRIP:
hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;


DESCRIP:
cut to size and having undergone a process of drawn thread work;


DESCRIP:
assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);


DESCRIP:
knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.


DESCRIP:
Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of note 7 above; and


DESCRIP:
Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.


DESCRIP:
The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.


DESCRIP:
Elastic products consisting of textile materials combined with rubber threads are classified in this section.


DESCRIP:
For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.


DESCRIP:
For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.


DESCRIP:
For the purposes of this section and, where applicable, throughout the nomenclature, the expression ‘elastomeric yarn’ means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.


DESCRIP:
Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings, even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of headings 6101 to 6114 and headings 6201 to 6211.


DESCRIP:
In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:


DESCRIP:
has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or


DESCRIP:
is of indeterminate colour (grey yarn), manufactured from garnetted stock.


DESCRIP:
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).


DESCRIP:
has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;


DESCRIP:
consists of a mixture of unbleached and bleached fibres; or


DESCRIP:
is multiple (folded) or cabled and consists of unbleached and bleached yarns.


DESCRIP:
is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;


DESCRIP:
consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;


DESCRIP:
is obtained from slivers or rovings which have been printed; or


DESCRIP:
is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.


DESCRIP:
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.


DESCRIP:
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.


DESCRIP:
has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;


DESCRIP:
consists of unbleached and bleached yarn.


DESCRIP:
is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or


DESCRIP:
consists of coloured yarn of a single uniform colour.


DESCRIP:
‘Woven fabric of yarns of different colours’:


DESCRIP:
Woven fabric (other than printed woven fabric) which:


DESCRIP:
consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);


DESCRIP:
consists of unbleached or bleached yarn and coloured yarn; or


DESCRIP:
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)


DESCRIP:
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.


DESCRIP:
(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)


DESCRIP:
The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.


DESCRIP:
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.


DESCRIP:
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.


DESCRIP:
Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials.


DESCRIP:
where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account;


DESCRIP:
in the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken of the ground fabric;


DESCRIP:
in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.


DESCRIP:
‘wool’ means the natural fibre grown by sheep or lambs;


DESCRIP:
‘fine animal hair’ means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including angora rabbit), hare, beaver, nutria or muskrat;


DESCRIP:
‘coarse animal hair’ means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0511).


DESCRIP:
For the purposes of subheadings 5209 42 and 5211 42, the expression ‘denim’ means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.


DESCRIP:
For the purposes of subheadings 5306 10 90, 5306 20 90 and 5308 20 90, the expression ‘put up for retail sale’ in relation to yarn (single, multiple or cabled) means, subject to the exceptions in paragraph (B) below, yarn put up:


DESCRIP:
in balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding 200 grams;


DESCRIP:
in hanks or skeins of a weight not exceeding 125 grams;


DESCRIP:
in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding 125 grams.


DESCRIP:
multiple or cabled yarn, unbleached, in hanks or skeins;


DESCRIP:
Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes, either:


DESCRIP:
by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or


DESCRIP:
by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.


DESCRIP:
The terms ‘synthetic’ and ‘artificial’, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres.The terms ‘man-made’, ‘synthetic’ and ‘artificial’ shall have the same meanings when used in relation to ‘textile materials’.


DESCRIP:
Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.


DESCRIP:
Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:


DESCRIP:
measuring per filament less than 67 decitex;


DESCRIP:
synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length;


DESCRIP:
total measurement of tow more than 20000 decitex.


DESCRIP:
fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments. However, imitation pile fabrics remain classified in this heading;


DESCRIP:
fabrics finished with normal dressings having a basis of amylaceous or similar substances;


DESCRIP:
wood veneered on a backing of textile fabrics (heading 4408);


DESCRIP:
natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805);


DESCRIP:
agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or


DESCRIP:
metal foil on a backing of textile fabrics (generally Section XIV or XV).


DESCRIP:
transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or


DESCRIP:
transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 4010).


DESCRIP:
Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:


DESCRIP:
textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only:


DESCRIP:
textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams),


DESCRIP:
straining cloth of a kind used in oil-presses or the like, of textile material or of human hair,


DESCRIP:
flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes,


DESCRIP:
textile fabrics reinforced with metal, of a kind used for technical purposes,


DESCRIP:
cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;


DESCRIP:
textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).


DESCRIP:
labels, badges and similar articles, knitted or crocheted, of heading 5807; or


DESCRIP:
knitted or crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.


DESCRIP:
This chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.


DESCRIP:
Throughout the nomenclature, any reference to ‘knitted goods’ includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.


DESCRIP:
Subheading 6005 35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/m² and not more than 55 g/m², having a mesh size of not less than 20 holes/cm² and not more than 100 holes/cm², and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).


DESCRIP:
This chapter applies only to made-up knitted or crocheted articles.


DESCRIP:
worn clothing or other worn articles of heading 6309; or


DESCRIP:
orthopaedic appliances, surgical belts, trusses or the like (heading 9021).


DESCRIP:
For the purposes of headings 6103 and 6104:


DESCRIP:
The term ‘suit’ means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:


DESCRIP:
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket, and


DESCRIP:
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.


DESCRIP:
All of the components of a ‘suit’ must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.The term ‘suit’ includes the following sets of garments, whether or not they fulfil all the above conditions:


DESCRIP:
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers,


DESCRIP:
evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind,


DESCRIP:
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt-front), but has shiny silk or imitation silk lapels.


DESCRIP:
The term ‘ensemble’ means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:


DESCRIP:
one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and


DESCRIP:
one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.


DESCRIP:
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to tracksuits or ski suits, of heading 6112.


DESCRIP:
Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm × 10 cm. Heading 6105 does not cover sleeveless garments.


DESCRIP:
Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.


DESCRIP:
the expression ‘babies' garments and clothing accessories’ means articles for young children of a body height not exceeding 86 cm;


DESCRIP:
articles which are prima facie classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111.


DESCRIP:
For the purposes of heading 6112, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either:


DESCRIP:
a ‘ski overall’, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or


DESCRIP:
a ‘ski ensemble’, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:


DESCRIP:
one garment such as an anorak, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and


DESCRIP:
one pair of trousers, whether or not extending above waist level, one pair of breeches or one bib and brace overall.


DESCRIP:
The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.


DESCRIP:
Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.


DESCRIP:
wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading 3809), where the textile material is present merely as a carrying medium;


DESCRIP:
natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805);


DESCRIP:
agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 6814);


DESCRIP:
metal foil on a backing of felt or nonwovens (generally, Section XIV or XV); or


DESCRIP:
sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of heading 9619.


DESCRIP:
The term ‘felt’ includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.


DESCRIP:
Headings 5602 and 5603 cover, respectively, felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber, whatever the nature of these materials (compact or cellular).


DESCRIP:
Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.


DESCRIP:
Headings 5602 and 5603 do not, however, cover:


DESCRIP:
felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);


DESCRIP:
nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or


DESCRIP:
plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).


DESCRIP:
Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.


DESCRIP:
For the purposes of this chapter, the term ‘carpets and other textile floor coverings’ means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.


DESCRIP:
This chapter does not cover floor-covering underlays.


DESCRIP:
For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs of subheading 5701 10 90, the dutiable surface shall not include the heading, the selvedges and the fringes.


DESCRIP:
This chapter does not apply to textile fabrics referred to in note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.


DESCRIP:
Heading 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.


DESCRIP:
For the purposes of heading 5803, ‘gauze’ means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.


DESCRIP:
Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608.


DESCRIP:
For the purposes of heading 5806, the expression ‘narrow woven fabrics’ means:


DESCRIP:
woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;


DESCRIP:
tubular woven fabrics of a flattened width not exceeding 30 cm; and


DESCRIP:
bias binding with folded edges, of a width when unfolded not exceeding 30 cm.


DESCRIP:
Narrow woven fabrics with woven fringes are to be classified in heading 5808.


DESCRIP:
In heading 5810, the expression ‘embroidery’ means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805).


DESCRIP:
In addition to the products of heading 5809, this chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.


DESCRIP:
Except where the context otherwise requires, for the purposes of this chapter, the expression ‘textile fabrics’ applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.


DESCRIP:
textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:


DESCRIP:
fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually, Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;


DESCRIP:
products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 and 30 °C (usually, Chapter 39);


DESCRIP:
products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);


DESCRIP:
fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually, Chapters 50 to 55, 58 or 60);


DESCRIP:
plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or


DESCRIP:
fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.


DESCRIP:
For the purposes of heading 5905, the expression ‘textile wallcoverings’ applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).


DESCRIP:
This heading does not, however, apply to wallcoverings consisting of textile flock or dust fixed directly on a backing of paper (heading 4814) or on a textile backing (generally, heading 5907).


DESCRIP:
For the purposes of heading 5906, the expression ‘rubberised textile fabrics’ means:


DESCRIP:
textile fabrics impregnated, coated, covered or laminated with rubber:


DESCRIP:
weighing more than 1500 g/m² and containing more than 50 % by weight of textile material;


DESCRIP:
fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 5604; and


DESCRIP:
fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.


DESCRIP:
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 5811.


DESCRIP:
fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;


DESCRIP:
fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like);


DESCRIP:
Garments which are prima facie classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.


DESCRIP:
Garments of this chapter designed for left-over-right closure at the front shall be regarded as men's or boys' garments, and those designed for right-over-left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.


DESCRIP:
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.


DESCRIP:
Articles of this chapter may be made of metal thread.


DESCRIP:
For the application of note 3(b) to this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.


DESCRIP:
the fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed,


DESCRIP:
a pullover or waistcoat with ribbing is to be considered as a component of an ensemble, even if there is no ribbing on the component intended to cover the lower part of the body, provided that the ribbing is not sewn on but produced directly by the knitting process.


DESCRIP:
Sets of garments are not regarded as ensembles when their components are made up in different fabrics, even if the difference is due only to their respective colours.All the components of an ensemble must be presented together for retail sale as a single unit. Individual wrapping or separate labelling of each component of such a single unit does not influence its classification as an ensemble.


DESCRIP:
For the purposes of heading 6109, the terms ‘singlets’ and ‘other vests’ include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.


DESCRIP:
These garments, which are intended to cover the upper part of the body, often possess many characteristics in common with those of T-shirts or with more traditional kinds of singlets and other vests of heading 6109.


DESCRIP:
Heading 6111 and subheadings 6116 10 20 and 6116 10 80 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:


DESCRIP:
made up from knitted or crocheted textile fabrics impregnated, coated or covered with plastics or rubber of heading 5903 or 5906, or


DESCRIP:
made up from unimpregnated, uncoated or uncovered knitted or crocheted textile fabrics and subsequently impregnated, coated or covered with plastics or rubber.


DESCRIP:
Where knitted or crocheted textile fabrics serve only as reinforcement, gloves, mittens or mitts impregnated, coated or covered with cellular plastics or cellular rubber belong in Chapter 39 or 40, even if they are made up from unimpregnated, uncoated or uncovered knitted or crocheted textile fabrics and subsequently impregnated, coated or covered with cellular plastics or cellular rubber (note 2(a)(5) and note 4, last paragraph, to Chapter 59).


DESCRIP:
This chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 6212).


DESCRIP:
For the purposes of headings 6203 and 6204:


DESCRIP:
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.


DESCRIP:
The term ‘ensemble’ means a set of garments (other than suits and articles of heading 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:


DESCRIP:
one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and


DESCRIP:
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to tracksuits or ski suits, of heading 6211.


DESCRIP:
articles which are prima facie classifiable both in heading 6209 and in other headings of this chapter are to be classified in heading 6209.


DESCRIP:
Garments which are prima facie classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.


DESCRIP:
For the purposes of heading 6211, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either:


DESCRIP:
one garment, such as an anorak, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and


DESCRIP:
The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition, whether or not of the same colour; they also must be of corresponding or compatible size.


DESCRIP:
Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214.


DESCRIP:
For this purpose, the fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed.


DESCRIP:
Sets of garments are not regarded as ensembles when their components are made up in different fabrics, even if the difference is due only to their respective colours.


DESCRIP:
All the components of an ensemble must be presented together for retail sale as a single unit. Individual wrapping or separate labelling of each component of such a single unit does not influence its classification as an ensemble.


DESCRIP:
Headings 6209 and 6216 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:


DESCRIP:
made up from textile fabrics (other than knitted or crocheted) impregnated, coated or covered with plastics or rubber of heading 5903 or 5906, or


DESCRIP:
made up from unimpregnated, uncoated or uncovered textile fabrics (other than knitted or crocheted) and subsequently impregnated, coated or covered with plastics or rubber.


DESCRIP:
Where textile fabrics (other than knitted or crocheted) serve only as reinforcement, gloves, mittens or mitts impregnated, coated or covered with cellular plastics or cellular rubber belong in Chapter 39 or 40, even if they are made up from unimpregnated, uncoated or uncovered textile fabrics (other than knitted or crocheted) and subsequently impregnated, coated or covered with cellular plastics or cellular rubber (note 2(a)(5) and note 4, last paragraph, to Chapter 59).


DESCRIP:
Sub-chapter I applies only to made-up articles, of any textile fabric.


DESCRIP:
worn clothing or other worn articles of heading 6309.


DESCRIP:
Heading 6309 applies only to the following goods:


DESCRIP:
clothing and clothing accessories, and parts thereof,


DESCRIP:
bedlinen, table linen, toilet linen and kitchen linen,


DESCRIP:
furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805;


DESCRIP:
footwear and headgear of any material other than asbestos.


DESCRIP:
In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:


DESCRIP:
they must show signs of appreciable wear, and


DESCRIP:
they must be presented in bulk or in bales, sacks or similar packings.


DESCRIP:
Subheading 6304 20 covers articles made from warp knit fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).


DESCRIP:
disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;


DESCRIP:
footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);


DESCRIP:
orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or


DESCRIP:
toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).


DESCRIP:
For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.


DESCRIP:
the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and


DESCRIP:
the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.


DESCRIP:
the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;


DESCRIP:
the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.


DESCRIP:
For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:


DESCRIP:
footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;


DESCRIP:
skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.


DESCRIP:
Within the meaning of note 4(a), ‘reinforcements’ is taken to mean all pieces of material (for example, plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole. After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear.


DESCRIP:
Account is to be taken of sections covered by accessories or reinforcements when deciding on the composition of the upper.


DESCRIP:
Within the meaning of note 4(b), one or more layers of textile material which do not possess the characteristics usually required for normal use of an outer sole (for example, durability, strength, etc.) are not to be taken into consideration for classification purposes.


DESCRIP:
dolls' hats, other toy hats or carnival articles of Chapter 95.


DESCRIP:
Heading 6502 does not cover hat shapes made by sewing, other than those obtained simply by sewing strips in spirals.


DESCRIP:
measure walking sticks or the like (heading 9017);


DESCRIP:
firearm-sticks, swordsticks, loaded walking sticks or the like (Chapter 93); or


DESCRIP:
goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).


DESCRIP:
Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.


DESCRIP:
straining cloth of human hair (heading 5911);


DESCRIP:
floral motifs of lace, of embroidery or other textile fabric (Section XI);


DESCRIP:
toys, sports requisites or carnival articles (Chapter 95); or


DESCRIP:
feather dusters, powder puffs or hair sieves (Chapter 96).


DESCRIP:
articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404);


DESCRIP:
articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or


DESCRIP:
artificial flowers or foliage or parts thereof or made-up articles of heading 6702.


DESCRIP:
artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.


DESCRIP:
coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);


DESCRIP:
coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);


DESCRIP:
electrical insulators (heading 8546) or fittings of insulating material of heading 8547;


DESCRIP:
articles of Chapter 91 (for example, clocks and clock cases);


DESCRIP:
articles of Chapter 95 (for example, toys, games and sports requisites);


DESCRIP:
articles of heading 9602, if made of materials specified in Note 2(b) to Chapter 96, or of heading  9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 9610 (for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles); or


DESCRIP:
In heading 6802, the expression ‘worked monumental or building stone’ applies not only to the varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.


DESCRIP:
This chapter applies only to ceramic products which have been fired after shaping. Headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903.


DESCRIP:
articles of Chapter 71 (for example, imitation jewellery);


DESCRIP:
articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or


DESCRIP:
goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);


DESCRIP:
optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;


DESCRIP:
optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;


DESCRIP:
lamps or lighting fittings, illuminated signs, illuminated nameplates or the like, having a permanently fixed light source, or parts thereof of heading 9405;


DESCRIP:
toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or


DESCRIP:
buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.


DESCRIP:
For the purposes of headings 7003, 7004 and 7005:


DESCRIP:
glass is not regarded as ‘worked’ by reason of any process it has undergone before annealing;


DESCRIP:
cutting to shape does not affect the classification of glass in sheets;


DESCRIP:
the expression ‘absorbent, reflecting or non-reflecting layer’ means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.


DESCRIP:
The products referred to in heading 7006 remain classified in that heading, whether or not they have the character of articles.


DESCRIP:
For the purposes of heading 7019, the expression ‘glass wool’ means:


DESCRIP:
mineral wools with a silica (SiO2) content not less than 60 % by weight;


DESCRIP:
mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight.


DESCRIP:
Mineral wools which do not comply with the above specifications fall in heading 6806.


DESCRIP:
Throughout the nomenclature, the expression ‘glass’ includes fused quartz and other fused silica.


DESCRIP:
For the purposes of subheadings 7013 22, 7013 33, 7013 41 and 7013 91, the expression ‘lead crystal’ means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.


DESCRIP:
Subject to note 1(A) to Section VI and except as provided below, all articles consisting wholly or partly:


DESCRIP:
of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or


DESCRIP:
of precious metal or of metal clad with precious metal,


DESCRIP:
Headings 7113, 7114 and 7115 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles.


DESCRIP:
Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).


DESCRIP:
amalgams of precious metal, or colloidal precious metal (heading 2843);


DESCRIP:
sterile surgical suture materials, dental fillings or other goods of Chapter 30;


DESCRIP:
goods of Chapter 32 (for example, lustres);


DESCRIP:
articles of heading 4202 or 4203 referred to in note 3(B) to Chapter 42;


DESCRIP:
footwear, headgear or other articles of Chapter 64 or 65;


DESCRIP:
umbrellas, walking sticks or other articles of Chapter 66;


DESCRIP:
abrasive goods of heading 6804 or 6805 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this chapter, except unmounted worked sapphires and diamonds for styluses (heading 8522);


DESCRIP:
articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);


DESCRIP:
articles covered by note 2 to Chapter 95;


DESCRIP:
articles classified in Chapter 96 by virtue of note 4 to that chapter; or


DESCRIP:
original sculptures or statuary (heading 9703), collectors' pieces (heading 9705) or antiques of an age exceeding 100 years (heading 9706), other than natural or cultured pearls or precious or semi-precious stones.


DESCRIP:
The expression ‘precious metal’ means silver, gold and platinum.


DESCRIP:
The expression ‘platinum’ means platinum, iridium, osmium, palladium, rhodium and ruthenium.


DESCRIP:
The expression ‘precious or semi-precious stones’ does not include any of the substances specified in note 2(b) to Chapter 96.


DESCRIP:
For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:


DESCRIP:
An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum.


DESCRIP:
An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an alloy of gold.


DESCRIP:
Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.


DESCRIP:
Except where the context otherwise requires, any reference in the nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.


DESCRIP:
Throughout the nomenclature, the expression ‘metal clad with precious metal’ means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.


DESCRIP:
Subject to note 1(A) to Section VI, goods answering to a description in heading 7112 are to be classified in that heading and in no other heading of the nomenclature.


DESCRIP:
For the purposes of heading 7113, the expression ‘articles of jewellery’ means:


DESCRIP:
any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch-chains, fobs, pendants, tiepins, cuff links, dress-studs, religious or other medals and insignia); and


DESCRIP:
articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).


DESCRIP:
These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.


DESCRIP:
For the purposes of heading 7114, the expression ‘articles of goldsmiths' or silversmiths' wares’ includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.


DESCRIP:
For the purposes of heading 7117, the expression ‘imitation jewellery’ means articles of jewellery within the meaning of paragraph (a) of note 9 (but not including buttons or other articles of heading 9606, or dress-combs, hairslides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.


DESCRIP:
For the purposes of subheadings 7106 10, 7108 11, 7110 11, 7110 21, 7110 31 and 7110 41, the expressions ‘powder’ and ‘in powder form’ mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0,5 mm.


DESCRIP:
Notwithstanding the provisions of chapter note 4(B), for the purposes of subheadings 7110 11 and 7110 19, the expression ‘platinum’ does not include iridium, osmium, palladium, rhodium or ruthenium.


DESCRIP:
For the classification of alloys in the subheadings of heading 7110, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.


DESCRIP:
prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215);


DESCRIP:
ferro-cerium or other pyrophoric alloys (heading 3606);


DESCRIP:
headgear or parts thereof of heading 6506 or 6507;


DESCRIP:
umbrella frames or other articles of heading 6603;


DESCRIP:
goods of Chapter 71 (for example, precious-metal alloys, base metal clad with precious metal, imitation jewellery);


DESCRIP:
articles of Section XVI (machinery, mechanical appliances and electrical goods);


DESCRIP:
assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);


DESCRIP:
instruments or apparatus of Section XVIII, including clock or watch springs;


DESCRIP:
lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);


DESCRIP:
articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);


DESCRIP:
hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or


DESCRIP:
Throughout the nomenclature, the expression ‘parts of general use’ means:


DESCRIP:
articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;


DESCRIP:
springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and


DESCRIP:
articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.


DESCRIP:
In Chapters 73 to 76 and 78 to 82 (but not in heading 7315), references to parts of goods do not include references to parts of general use as defined above.Subject to the preceding paragraph and to note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.


DESCRIP:
Throughout the nomenclature, the expression ‘base metals’ means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.


DESCRIP:
Throughout the nomenclature, the term ‘cermets’ means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term ‘cermets’ includes sintered metal carbides (metal carbides sintered with a metal).


DESCRIP:
Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):


DESCRIP:
An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.


DESCRIP:
An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present.


DESCRIP:
In this section, the term ‘alloys’ includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.


DESCRIP:
Unless the context otherwise requires, any reference in the nomenclature to a base metal includes a reference to alloys which, by virtue of note 5 above, are to be classified as alloys of that metal.


DESCRIP:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.


DESCRIP:
Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal.


DESCRIP:
An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 5, it is classified.


DESCRIP:
A cermet of heading 8113 is regarded as a single base metal.


DESCRIP:
In this section, the following expressions have the meanings hereby assigned to them:


DESCRIP:
Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.


DESCRIP:
Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm.


DESCRIP:
In this chapter and, in the case of notes (d), (e) and (f) throughout the nomenclature, the following expressions have the meanings hereby assigned to them:


DESCRIP:
Iron-carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and which may contain by weight one or more other elements within the following limits:


DESCRIP:
a total of not more than 10 % of other elements.


DESCRIP:
Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of manganese and otherwise conforming to the specification at (a) above.


DESCRIP:
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following:


DESCRIP:
a total of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper.


DESCRIP:
Ferrous materials other than those of heading 7203 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2 % or less of carbon. However, chromium steels may contain higher proportions of carbon.


DESCRIP:
Alloy steels containing, by weight, 1,2 % or less of carbon and 10,5 % or more of chromium, with or without other elements.


DESCRIP:
Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:


DESCRIP:
0,1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.


DESCRIP:
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.


DESCRIP:
Products of which less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm.


DESCRIP:
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.


DESCRIP:
These products are not presented in coils.


DESCRIP:
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ĳ) above in the form of:


DESCRIP:
coils of successively superimposed layers, or


DESCRIP:
straight lengths, which if of a thickness less than 4,75 mm are of a width measuring at least 10 times the thickness or if of a thickness of 4,75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.


DESCRIP:
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.


DESCRIP:
Bars and rods, hot-rolled, in irregularly wound coils


DESCRIP:
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).


DESCRIP:
Products which do not conform to any of the definitions at (ĳ), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).


DESCRIP:
have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods),


DESCRIP:
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ĳ), (k), (l) or (m) above or to the definition of wire.


DESCRIP:
Chapter 72 does not include products of heading 7301 or 7302.


DESCRIP:
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.


DESCRIP:
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304.


DESCRIP:
Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.


DESCRIP:
Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this chapter appropriate to similar hot-rolled products.


DESCRIP:
In this chapter, the following expressions have the meanings hereby assigned to them:


DESCRIP:
Pig iron containing, by weight, one or more of the following elements in the specified proportions:


DESCRIP:
more than 0,1 % of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.


DESCRIP:
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:


DESCRIP:
Alloy steels containing by weight at least 0,6 % but not more than 6 % of silicon and not more than 0,08 % of carbon. They may also contain by weight not more than 1 % of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.


DESCRIP:
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7 % or more, 0,6 % or more of carbon and 3 to 6 % of chromium.


DESCRIP:
0,5 % or more but not more than 1,9 % of manganese, and


DESCRIP:
0,6 % or more but not more than 2,3 % of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.


DESCRIP:
For the classification of ferro-alloys in the subheadings of heading 7202, the following rule should be observed:


DESCRIP:
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in note 1(c) to this chapter; by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.


DESCRIP:
For the application of this rule, the unspecified ‘other elements’ referred to in note 1(c) to this chapter must each exceed 10 % by weight.


DESCRIP:
‘Electrical’: for the purposes of subheadings 7209 16 10, 7209 17 10, 7209 18 10, 7209 26 10, 7209 27 10, 7209 28 10 and 7211 23 20, flat-rolled products which under a current at 50 Hz and a magnetic flux of 1 T have a watt-loss per kilogram, calculated by the Epstein method, of:


DESCRIP:
2,1 W or less, when their thickness does not exceed 0,20 mm,


DESCRIP:
3,6 W or less, when their thickness is not less than 0,20 mm but less than 0,60 mm,


DESCRIP:
6 W or less, when their thickness is not less than 0,60 mm but not greater than 1,50 mm.


DESCRIP:
‘Tinplate’: for the purposes of subheadings 7210 12 20, 7210 70 10, 7212 10 10 and 7212 40 20, flat-rolled products (of a thickness of less than 0,5 mm) coated with a layer of metal containing, by weight, 97 % or more of tin.


DESCRIP:
‘Tool steel’: for the purposes of subheadings 7224 10 10, 7224 90 02, 7225 30 10, 7225 40 12, 7226 91 20, 7228 30 20, 7228 40 10, 7228 50 20 and 7228 60 20, alloy steels, other than stainless or high-speed steel, containing, by weight, one of the following compositions, with or without other elements:


DESCRIP:
0,7 % or more of silicon and 0,05 % or more of vanadium


DESCRIP:
not less than 11 % but not more than 15 % of chromium,


DESCRIP:
0,16 % or more but not more than 0,5 % of carbon


DESCRIP:
3,8 % or more but not more than 4,3 % of nickel


DESCRIP:
1,1 % or more but not more than 1,5 % of chromium


DESCRIP:
0,15 % or more but not more than 0,5 % of molybdenum,


DESCRIP:
0,3 % or more but not more than 0,5 % of carbon


DESCRIP:
1,4 % or more but not more than 2,1 % of chromium


DESCRIP:
0,15 % or more but not more than 0,5 % of molybdenum


DESCRIP:
0,65 % or more of molybdenum or 0,4 % or more of tungsten,


DESCRIP:
0,5 % or more but not more than 0,6 % of carbon


DESCRIP:
1,25 % or more but not more than 1,8 % of nickel


DESCRIP:
0,5 % or more but not more than 1,2 % of chromium


DESCRIP:
0,15 % or more but not more than 0,5 % of molybdenum.


DESCRIP:
In this chapter, the expression ‘cast iron’ applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in note 1(d) to Chapter 72.


DESCRIP:
In this chapter, the word ‘wire’ means hot- or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.


DESCRIP:
Metal containing at least 99,85 % by weight of copper; or


DESCRIP:
Metal containing at least 97,5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:


DESCRIP:
<TBL><NTTITLE>Other elements</NTTITLE><ROW><CELL TYPE=HEADER HSTRAD=2>Element</CELL><CELL TYPE=HEADER>Limiting content % by weight</CELL></ROW><ROW><CELL>Ag</CELL><CELL>Silver</CELL><CELL>0,25</CELL></ROW><ROW><CELL>As</CELL><CELL>Arsenic</CELL><CELL>0,5</CELL></ROW><ROW><CELL>Cd</CELL><CELL>Cadmium</CELL><CELL>1,3</CELL></ROW><ROW><CELL>Cr</CELL><CELL>Chromium</CELL><CELL>1,4</CELL></ROW><ROW><CELL>Mg</CELL><CELL>Magnesium</CELL><CELL>0,8</CELL></ROW><ROW><CELL>Pb</CELL><CELL>Lead</CELL><CELL>1,5</CELL></ROW><ROW><CELL>S</CELL><CELL>Sulphur</CELL><CELL>0,7</CELL></ROW><ROW><CELL>Sn</CELL><CELL>Tin</CELL><CELL>0,8</CELL></ROW><ROW><CELL>Te</CELL><CELL>Tellurium</CELL><CELL>0,8</CELL></ROW><ROW><CELL>Zn</CELL><CELL>Zinc</CELL><CELL>1</CELL></ROW><ROW><CELL>Zr</CELL><CELL>Zirconium</CELL><CELL>0,3</CELL></ROW><ROW><CELL HSTRAD=2>Other elements<1>, each</CELL><CELL>0,3</CELL></ROW></TBL>


DESCRIP:
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:


DESCRIP:
the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or


DESCRIP:
the total content by weight of such other elements exceeds 2,5 %.


DESCRIP:
Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls in heading 2853.


DESCRIP:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.


DESCRIP:
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403.


DESCRIP:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.


DESCRIP:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.


DESCRIP:
Flat-surfaced products (other than the unwrought products of heading 7403), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:


DESCRIP:
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,


DESCRIP:
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.


DESCRIP:
Headings 7409 and 7410 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.


DESCRIP:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.


DESCRIP:
Alloys of copper and zinc, with or without other elements. When other elements are present:


DESCRIP:
zinc predominates by weight over each of such other elements,


DESCRIP:
any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)), and


DESCRIP:
any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).


DESCRIP:
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 % or more the zinc content by weight may exceed that of tin but must be less than 10 %.


DESCRIP:
Copper-nickel-zinc base alloys (nickel silvers):


DESCRIP:
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more by weight (see copper-zinc alloys (brasses)).


DESCRIP:
Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 % of zinc. When other elements are present, nickel predominates by weight over each of such other elements.


DESCRIP:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings.


DESCRIP:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings.


DESCRIP:
Flat-surfaced products (other than the unwrought products of heading 7502), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:


DESCRIP:
Heading 7506 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.


DESCRIP:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.


DESCRIP:
Metal containing by weight at least 99 % of nickel plus cobalt, provided that:


DESCRIP:
the cobalt content by weight does not exceed 1,5 %, and


DESCRIP:
the content by weight of any other element does not exceed the limit specified in the following table:


DESCRIP:
<TBL><NTTITLE>Other elements</NTTITLE><ROW><CELL TYPE=HEADER HSTRAD=2>Element</CELL><CELL TYPE=HEADER>Limiting content % by weight</CELL></ROW><ROW><CELL>Fe</CELL><CELL>Iron</CELL><CELL>0,5</CELL></ROW><ROW><CELL>O</CELL><CELL>Oxygen</CELL><CELL>0,4</CELL></ROW><ROW><CELL HSTRAD=2>Other elements, each</CELL><CELL>0,3</CELL></ROW></TBL>


DESCRIP:
Metallic substances in which nickel predominates by weight over each of the other elements provided that:


DESCRIP:
the content by weight of cobalt exceeds 1,5 %,


DESCRIP:
the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or


DESCRIP:
the total content by weight of elements other than nickel plus cobalt exceeds 1 %.


DESCRIP:
Notwithstanding the provisions of chapter note 1(c), for the purposes of subheading 7508 10 the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.


DESCRIP:
Flat-surfaced products (other than the unwrought products of heading 7601), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:


DESCRIP:
Headings 7606 and 7607 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.


DESCRIP:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.


DESCRIP:
Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:


DESCRIP:
<TBL><NTTITLE>Other elements</NTTITLE><ROW><CELL TYPE=HEADER>Element</CELL><CELL TYPE=HEADER>Limiting content % by weight</CELL></ROW><ROW><CELL>Fe + Si (iron plus silicon)</CELL><CELL>1</CELL></ROW><ROW><CELL>Other elements<1>, each</CELL><CELL>0,1<2></CELL></ROW></TBL>


DESCRIP:
Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:


DESCRIP:
the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or


DESCRIP:
the total content by weight of such other elements exceeds 1 %.


DESCRIP:
Notwithstanding the provisions of chapter note 1(c), for the purposes of subheading 7616 91 the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.


DESCRIP:
For the purposes of subheading 7601 20 20, the following terms shall have the meanings hereby assigned to them:


DESCRIP:
‘slabs’: unwrought products which have a uniform solid cross-section along their whole length in the shape of a rectangle or other polygon, of a width exceeding 800 mm, of a thickness exceeding 280 mm and of a length always superior to the width and to the thickness. These products are intended for being rolled;


DESCRIP:
‘billets’: unwrought products which have a uniform solid cross-section along their whole length in the shape of a circle (including a ‘flattened circle’), of a diameter exceeding 125 mm. These products are intended for being extruded.


DESCRIP:
For the purposes of subheadings 7606 12 11 and 7606 12 19, the following terms shall have the meaning hereby assigned to them:


DESCRIP:
‘beverage can body stock’: sheets or strips in coils, rolled, having manganese as the predominant alloy element and having a minimum tensile strength of 262 MPa. The sheets or strips have a uniform solid cross-section along their whole length, are of a width of 300 mm or more but not more than 2 000 mm, of a thickness exceeding 0,2 mm but not exceeding 0,4 mm, and of a length always superior to the width and to the thickness. Beverage can body stock is prelubricated, with a bright surface;


DESCRIP:
‘beverage can end stock and tab stock’: sheets or strips in coils, having magnesium as the predominant alloy element and having a minimum tensile strength of 345 MPa. The sheets or strips have a uniform solid cross-section along their whole length, are of a width of 30 mm or more but not more than 2 000 mm, of a thickness exceeding 0,2 mm but not exceeding 0,35 mm, and of a length always superior to the width and to the thickness. Beverage can end stock is varnished on both sides. Beverage can tab stock is degreased and oiled.


DESCRIP:
These products are to be used for the fabrication of rigid beverage cans, including ends (lids) and tabs.


DESCRIP:
Flat-surfaced products (other than the unwrought products of heading 7801), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:


DESCRIP:
Heading 7804 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.


DESCRIP:
In this chapter, the expression ‘refined lead’ means:


DESCRIP:
Metal containing by weight at least 99,9 % of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:


DESCRIP:
<TBL><NTTITLE>Other elements</NTTITLE><ROW><CELL TYPE=HEADER HSTRAD=2>Element</CELL><CELL TYPE=HEADER>Limiting content % by weight</CELL></ROW><ROW><CELL>Ag</CELL><CELL>Silver</CELL><CELL>0,02</CELL></ROW><ROW><CELL>As</CELL><CELL>Arsenic</CELL><CELL>0,005</CELL></ROW><ROW><CELL>Bi</CELL><CELL>Bismuth</CELL><CELL>0,05</CELL></ROW><ROW><CELL>Ca</CELL><CELL>Calcium</CELL><CELL>0,002</CELL></ROW><ROW><CELL>Cd</CELL><CELL>Cadmium</CELL><CELL>0,002</CELL></ROW><ROW><CELL>Cu</CELL><CELL>Copper</CELL><CELL>0,08</CELL></ROW><ROW><CELL>Fe</CELL><CELL>Iron</CELL><CELL>0,002</CELL></ROW><ROW><CELL>S</CELL><CELL>Sulphur</CELL><CELL>0,002</CELL></ROW><ROW><CELL>Sb</CELL><CELL>Antimony</CELL><CELL>0,005</CELL></ROW><ROW><CELL>Sn</CELL><CELL>Tin</CELL><CELL>0,005</CELL></ROW><ROW><CELL>Zn</CELL><CELL>Zinc</CELL><CELL>0,002</CELL></ROW><ROW><CELL HSTRAD=2>Other (for example, Te), each</CELL><CELL>0,001</CELL></ROW></TBL>


DESCRIP:
Flat-surfaced products (other than the unwrought products of heading 7901), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:


DESCRIP:
Heading 7905 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.


DESCRIP:
Metal containing by weight at least 97,5 % of zinc.


DESCRIP:
Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2,5 %.


DESCRIP:
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80 % by weight of the particles pass through a sieve with 63 μm (microns) mesh. It must contain at least 85 % by weight of metallic zinc.


DESCRIP:
Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:


DESCRIP:
Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:


DESCRIP:
<TBL><NTTITLE>Other elements</NTTITLE><ROW><CELL TYPE=HEADER HSTRAD=2>Element</CELL><CELL TYPE=HEADER>Limiting content % by weight</CELL></ROW><ROW><CELL>Bi</CELL><CELL>Bismuth</CELL><CELL>0,1</CELL></ROW><ROW><CELL>Cu</CELL><CELL>Copper</CELL><CELL>0,4</CELL></ROW></TBL>


DESCRIP:
Metallic substances in which tin predominates by weight over each of the other elements, provided that:


DESCRIP:
the total content by weight of such other elements exceeds 1 %, or


DESCRIP:
the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.


DESCRIP:
Note 1 to Chapter 74, defining ‘bars and rods’, ‘profiles’, ‘wire’ and ‘plates, sheets, strip and foil’ applies, mutatis mutandis, to this chapter.


DESCRIP:
Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:


DESCRIP:
precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or


DESCRIP:
abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.


DESCRIP:
Parts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in note 2 to Section XV are in all cases excluded from this chapter.


DESCRIP:
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 8510.


DESCRIP:
Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.


DESCRIP:
For the purposes of this chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 7312, 7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this chapter.


DESCRIP:
For the purposes of heading 8302, the word ‘castors’ means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.


DESCRIP:
transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016);


DESCRIP:
articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses;


DESCRIP:
bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);


DESCRIP:
perforated cards for jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);


DESCRIP:
transmission or conveyor belts or belting, of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911);


DESCRIP:
precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522);


DESCRIP:
parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);


DESCRIP:
endless belts of metal wire or strip (Section XV);


DESCRIP:
clocks, watches or other articles of Chapter 91;


DESCRIP:
interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);


DESCRIP:
typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620.


DESCRIP:
Subject to note 1 to this section, note 1 to Chapter 84 and note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:


DESCRIP:
Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings.


DESCRIP:
Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517.


DESCRIP:
All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.


DESCRIP:
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.


DESCRIP:
Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or 85, then the whole falls to be classified in the heading appropriate to that function.


DESCRIP:
For the purposes of these notes, the expression ‘machine’ means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.


DESCRIP:
Tools necessary for the assembly or maintenance of machines are to be classified with those machines if imported with them. Interchangeable tools imported with machines are also to be classified therewith if they form part of the normal equipment of the machines and are normally sold with them.


DESCRIP:
Should the customs so require, the declarant shall produce, in support of his declaration, an illustrated document (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description of the machine, its uses and essential characteristics and, in respect of an unassembled or disassembled machine, an assembly plan and a list of the contents of the various packages.


DESCRIP:
The provisions of general rule 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to machines imported in split consignments.


DESCRIP:
millstones, grindstones or other articles of Chapter 68;


DESCRIP:
machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);


DESCRIP:
laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020);


DESCRIP:
articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);


DESCRIP:
electromechanical domestic appliances of heading 8509; digital cameras of heading 8525;


DESCRIP:
radiators for the articles of Section XVII; or


DESCRIP:
hand-operated mechanical floor sweepers, not motorised (heading 9603).


DESCRIP:
Subject to the operation of note 3 to Section XVI and subject to note 9 to this chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.


DESCRIP:
germination plant, incubators or brooders (heading 8436);


DESCRIP:
grain dampening machines (heading 8437);


DESCRIP:
diffusing apparatus for sugar juice extraction (heading 8438);


DESCRIP:
machinery for the heat treatment of textile yarns, fabrics or made-up textile articles (heading 8451); or


DESCRIP:
machinery, plant or laboratory equipment, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.


DESCRIP:
sewing machines for closing bags or similar containers (heading 8452); or


DESCRIP:
ink-jet printing machines (heading 8443); or


DESCRIP:
water-jet cutting machines (heading 8456).


DESCRIP:
A machine tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.


DESCRIP:
Heading 8457 applies only to machine tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:


DESCRIP:
by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres);


DESCRIP:
by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station); or


DESCRIP:
by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).


DESCRIP:
For the purposes of heading 8471, the expression ‘automatic data-processing machines’ means machines, capable of


DESCRIP:
storing the processing program or programs and at least the data immediately necessary for the execution of the program;


DESCRIP:
being freely programmed in accordance with the requirements of the user;


DESCRIP:
performing arithmetical computations specified by the user; and


DESCRIP:
executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.


DESCRIP:
Automatic data-processing machines may be in the form of systems consisting of a variable number of separate units.


DESCRIP:
Subject to paragraph (D) and (E) below, a unit is to be regarded as being a part of an automatic data-processing system if it meets all of the following conditions:


DESCRIP:
it is of a kind solely or principally used in an automatic data-processing system;


DESCRIP:
it is connectable to the central processing unit either directly or through one or more other units; and


DESCRIP:
it is able to accept or deliver data in a form (codes or signals) which can be used by the system.


DESCRIP:
Separately presented units of an automatic data-processing machine are to be classified in heading 8471.However keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (C)(2) and (C)(3) above, are in all cases to be classified as units of heading 8471.


DESCRIP:
Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in note 5(C) above:


DESCRIP:
printers, copying machines, facsimile machines, whether or not combined;


DESCRIP:
apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);


DESCRIP:
television cameras, digital cameras and video camera recorders;


DESCRIP:
monitors and projectors, not incorporating television reception apparatus.


DESCRIP:
Machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.


DESCRIP:
Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less.


DESCRIP:
Other steel balls are to be classified in heading 7326.


DESCRIP:
A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.


DESCRIP:
Subject to note 2 to this chapter and note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.


DESCRIP:
For the purposes of heading 8470, the term ‘pocket-size’ applies only to machines the dimensions of which do not exceed 170 mm × 100 mm × 45 mm.


DESCRIP:
Notes 9(a) and 9(b) to Chapter 85 also apply with respect to the expressions ‘semiconductor devices’ and ‘electronic integrated circuits’, respectively, as used in this note and in heading 8486. However, for the purposes of this note and of heading 8486, the expression ‘semiconductor devices’ also covers photosensitive semiconductor devices and light-emitting diodes (LED).


DESCRIP:
For the purposes of this note and of heading 8486, the expression ‘manufacture of flat panel displays’ covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression ‘flat panel display’ does not cover cathode-ray tube technology.


DESCRIP:
Heading 8486 also includes machines and apparatus solely or principally of a kind used for:


DESCRIP:
the manufacture or repair of masks and reticles;


DESCRIP:
assembling semiconductor devices or electronic integrated circuits;


DESCRIP:
lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.


DESCRIP:
Subject to note 1 to Section XVI and note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the nomenclature.


DESCRIP:
For the purposes of subheading 8465 20, the term ‘machining centres’ applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.


DESCRIP:
For the purposes of subheading 8471 49, the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 5(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).


DESCRIP:
For the purposes of subheading 8481 20, the expression ‘valves for oleohydraulic or pneumatic transmissions’ means valves which are used specifically in the transmission of ‘fluid power’ in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481 20 takes precedence over all other subheadings of heading 8481.


DESCRIP:
Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.


DESCRIP:
For the purposes of subheadings 8407 10 and 8409 10, the expression ‘aircraft engines’ shall apply only to engines designed for fitting with an airscrew or rotor.


DESCRIP:
Subheading 8471 70 30 shall also apply to CD-ROM drives, being storage units for automatic data-processing machines, which consist of drive units designed for retrieving the signals from CD-ROMs, audio CDs and photo CDs and equipped with a jack for earphones, a volume-control button or a start/stop button.


DESCRIP:
electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;


DESCRIP:
vacuum apparatus of a kind used in medical, surgical, dental or veterinary science (heading 9018); or


DESCRIP:
electrically heated furniture of Chapter 94.


DESCRIP:
Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.


DESCRIP:
However, metal tank mercury arc rectifiers remain classified in heading 8504.


DESCRIP:
For the purposes of heading 8507, the expression ‘electric accumulators’ includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (e.g., thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.


DESCRIP:
Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:


DESCRIP:
floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;


DESCRIP:
other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal clothes-dryers (heading 8421), dishwashing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electrothermic appliances (heading 8516).


DESCRIP:
‘solid-state non-volatile storage devices’ (for example, ‘flash memory cards’ or ‘flash electronic storage cards’) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, ‘Flash E’2‘PROM’) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;


DESCRIP:
the term ‘smart cards’ means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.


DESCRIP:
For the purposes of heading 8534, ‘printed circuits’ are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the ‘film circuit’ technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).


DESCRIP:
The expression ‘printed circuits’ does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.


DESCRIP:
Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542.


DESCRIP:
For the purpose of heading 8536, ‘connectors for optical fibres, optical-fibre bundles or cables’ means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.


DESCRIP:
Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543).


DESCRIP:
For the purposes of headings 8541 and 8542:


DESCRIP:
‘Diodes, transistors and similar semiconductor devices’ are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field.


DESCRIP:
monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;


DESCRIP:
hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;


DESCRIP:
multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.


DESCRIP:
multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components : silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 8532, 8533, 8541, or inductors classifiable under heading 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.


DESCRIP:
‘Components’ may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.


DESCRIP:
‘Silicon based’ means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.


DESCRIP:
‘Silicon based sensors’ consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. ‘Physical or chemical quantities’ relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.


DESCRIP:
‘Silicon based actuators’ consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.


DESCRIP:
‘Silicon based resonators’ are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.


DESCRIP:
‘Silicon based oscillators’ are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.


DESCRIP:
For the classification of the articles defined in this note, headings 8541 and 8542 shall take precedence over any other heading in the nomenclature, except in the case of heading 8523, which might cover them by reference to, in particular, their function.


DESCRIP:
For the purposes of heading 8548, ‘spent primary cells, spent primary batteries and spent electric accumulators’ are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.


DESCRIP:
Subheading 8527 12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm × 100 mm × 45 mm.


DESCRIP:
Subheadings 8519 20 10 and 8519 30 00 are to be taken not to apply to sound reproducing apparatus with laser reading system.


DESCRIP:
For the purposes of subheadings 8528 71 15 and 8528 71 91 only, the term ‘modem’ covers devices or equipment that modulate and demodulate incoming and outgoing signals, such as V.90-modems or cable modems, and other devices that use like technologies for gaining access to the Internet, such as WLAN, ISDN and Ethernet. The extent of access to the Internet may be limited by the service provider.


DESCRIP:
Apparatus of these subheadings must enable a two-way communication process or the two-way flow of information for the purposes of providing interactive information exchange.


DESCRIP:
This section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like of heading 9506.


DESCRIP:
The expressions ‘parts’ and ‘parts and accessories’ do not apply to the following articles, whether or not they are identifiable as for the goods of this section:


DESCRIP:
joints, washers and the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);


DESCRIP:
machines or apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;


DESCRIP:
electrical machinery or equipment (Chapter 85);


DESCRIP:
lamps or lighting fittings of heading 9405;


DESCRIP:
brushes of a kind used as parts of vehicles (heading 9603).


DESCRIP:
References in Chapters 86 to 88 to ‘parts’ or ‘accessories’ do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.


DESCRIP:
vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;


DESCRIP:
amphibious motor vehicles are classified under the appropriate heading of Chapter 87;


DESCRIP:
aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.


DESCRIP:
Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:


DESCRIP:
in Chapter 86 if designed to travel on a guide-track (hovertrains);


DESCRIP:
in Chapter 87 if designed to travel over land or over both land and water;


DESCRIP:
in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing stages or also able to travel over ice.


DESCRIP:
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.


DESCRIP:
Subject to the provisions of additional note 3 to Chapter 89, tools and articles necessary for the maintenance or repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if presented with them. Other accessories presented with vehicles, aircraft or vessels are also to be classified therewith, if they form part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.


DESCRIP:
The provisions of general rule 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to goods of headings 8608, 8805, 8905 and 8907 imported in split consignments.


DESCRIP:
railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810);


DESCRIP:
railway or tramway track construction material of iron or steel of heading 7302; or


DESCRIP:
electrical signalling, safety or traffic control equipment of heading 8530.


DESCRIP:
axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;


DESCRIP:
frames, underframes, bogies and bissel-bogies;


DESCRIP:
buffers for rolling-stock; hooks and other coupling gear and corridor connections;


DESCRIP:
Subject to the provisions of note 1 above, heading 8608 applies, inter alia, to:


DESCRIP:
assembled track, turntables, platform buffers, loading gauges;


DESCRIP:
semaphores, mechanical signal discs, level-crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.


DESCRIP:
This chapter does not cover railway or tramway rolling stock designed solely for running on rails.


DESCRIP:
For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.


DESCRIP:
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.


DESCRIP:
Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.


DESCRIP:
Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.


DESCRIP:
For the purposes of subheadings 8802 11 to 8802 40, the expression ‘unladen weight’ means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.


DESCRIP:
A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential character of a vessel of a particular kind.


DESCRIP:
Subheadings 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 10, 8903 91 10, 8903 92 10, 8904 00 91 and 8906 90 10 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.


DESCRIP:
Subheadings 8905 10 10 and 8905 90 10 are to be taken to apply only to vessels and floating docks, designed as seagoing.


DESCRIP:
For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:


DESCRIP:
spare parts (such as propellers), whether or not in a new condition,


DESCRIP:
movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.


DESCRIP:
articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4205) or of textile material (heading 5911);


DESCRIP:
supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);


DESCRIP:
refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909;


DESCRIP:
glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71);


DESCRIP:
parts of general use, as defined in note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);


DESCRIP:
pumps incorporating measuring devices, of heading 8413; weight-operated counting and checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine tools or water-jet cutting machines, of heading 8466, including fittings with optical devices for reading the scale (for example, optical dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470); valves and other appliances of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 8486;


DESCRIP:
searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544;


DESCRIP:
searchlights or spotlights of heading 9405;


DESCRIP:
monopods, bipods, tripods and similar articles, of heading 9620;


DESCRIP:
capacity measures, which are to be classified according to their constituent material; or


DESCRIP:
spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 3923 or Section XV).


DESCRIP:
Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:


DESCRIP:
Parts and accessories which are goods included in any of the headings of this chapter or of Chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings.


DESCRIP:
Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind.


DESCRIP:
All other parts and accessories are to be classified in heading 9033.


DESCRIP:
The provisions of notes 3 and 4 to Section XVI apply also to this chapter.


DESCRIP:
Heading 9005 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 9013.


DESCRIP:
Measuring or checking optical instruments, appliances or machines which, but for this note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031.


DESCRIP:
For the purposes of heading 9021, the expression ‘orthopaedic appliances’ means appliances for:


DESCRIP:
preventing or correcting bodily deformities; or


DESCRIP:
supporting or holding parts of the body following an illness, operation or injury.


DESCRIP:
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.


DESCRIP:
instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and


DESCRIP:
automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.


DESCRIP:
For the purposes of subheadings 9015 30 10, 9025 80 40, 9026 10 21, 9026 10 29, 9026 20 20, 9026 80 20, 9027 10 10 and 9032 10 20, the expression ‘electronic’ means instruments and apparatus which incorporate one or more articles of heading 8540, 8541 or 8542 but for the purposes of the foregoing, no account shall be taken of articles of heading 8540, 8541 or 8542 which have solely the function of rectifying current or which are included in the power pack of instruments or apparatus.


DESCRIP:
clock or watch glasses or weights (classified according to their constituent material);


DESCRIP:
watch chains (heading 7113 or 7117, as the case may be);


DESCRIP:
parts of general use defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114);


DESCRIP:
bearing balls (heading 7326 or 8482, as the case may be);


DESCRIP:
articles of heading 8412 constructed to work without an escapement;


DESCRIP:
articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).


DESCRIP:
Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102.


DESCRIP:
For the purposes of this chapter, the expression ‘watch movements’ means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.


DESCRIP:
Except as provided in note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this chapter.


DESCRIP:
microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes and other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this chapter;


DESCRIP:
toy instruments and apparatus (heading 9503);


DESCRIP:
brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar articles (heading 9620); or


DESCRIP:
collectors' pieces or antiques (heading 9705 or 9706).


DESCRIP:
Bows and sticks and similar devices used in playing the musical instruments of headings 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.


DESCRIP:
Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.


DESCRIP:
goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);


DESCRIP:
armoured fighting vehicles (heading 8710);


DESCRIP:
telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);


DESCRIP:
bows, arrows, fencing foils or toys (Chapter 95); or


DESCRIP:
In heading 9306, the reference to ‘parts thereof’ does not include radio or radar apparatus of heading 8526.


DESCRIP:
pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;


DESCRIP:
mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;


DESCRIP:
parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;


DESCRIP:
furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);


DESCRIP:
lamps or lighting fittings of Chapter 85;


DESCRIP:
furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);


DESCRIP:
dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);


DESCRIP:
toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505); or


DESCRIP:
monopods, bipods, tripods and similar articles (heading 9620).


DESCRIP:
The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.


DESCRIP:
The following are, however, to be classified in the headings mentioned above, even if they are designed to be hung, to be fixed to the wall or to stand one on the other:


DESCRIP:
cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;


DESCRIP:
In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.


DESCRIP:
Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.


DESCRIP:
For the purposes of heading 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.


DESCRIP:
For the purposes of heading 9404, the expression ‘stuffed or internally fitted with any material’ covers material of any thickness.


DESCRIP:
fireworks or other pyrotechnic articles of heading 3604;


DESCRIP:
yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI;


DESCRIP:
sports bags or other containers of heading 4202, 4303 or 4304;


DESCRIP:
fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);


DESCRIP:
textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;


DESCRIP:
sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;


DESCRIP:
walking sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603);


DESCRIP:
unmounted glass eyes for dolls or other toys, of heading 7018;


DESCRIP:
bells, gongs or the like of heading 8306;


DESCRIP:
pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote-control apparatus (heading 8526) or cordless infrared remote-control devices (heading 8543);


DESCRIP:
sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;


DESCRIP:
sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);


DESCRIP:
spectacles, goggles or the like, for sports or outdoor games (heading 9004);


DESCRIP:
electric garlands of all kinds (heading 9405);


DESCRIP:
monopods, bipods, tripods and similar articles (heading 9620);


DESCRIP:
racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or


DESCRIP:
tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).


DESCRIP:
This chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.


DESCRIP:
Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.


DESCRIP:
Subject to the provisions of note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.


DESCRIP:
Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, ‘pet toys’ (classification in their own appropriate heading).


DESCRIP:
video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or


DESCRIP:
video game machines having a self-contained video screen, whether or not portable.


DESCRIP:
This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504 30).


DESCRIP:
<TBL><ROW><CELL>(a)</CELL><CELL>articles that are broadly recognised as traditionally used at Christmas festivities and exclusively manufactured and designed as articles for Christmas festivities</CELL></ROW><ROW><CELL></CELL><CELL>These are:</CELL></ROW><ROW><CELL></CELL><CELL>(1) articles associated with the nativity (i.e. articles for the traditional Christmas crib), such as nativity figures, nativity animals, Bethlehem stars, the three nativity kings, and nativity scenes;</CELL></ROW><ROW><CELL></CELL><CELL>(2) articles recognized as being used at Christmas festivities due to long standing national traditions, such as:</CELL></ROW><ROW><CELL></CELL><CELL>— artificial Christmas trees,</CELL></ROW><ROW><CELL></CELL><CELL>— Christmas stockings,</CELL></ROW><ROW><CELL></CELL><CELL>— imitation yule logs,</CELL></ROW><ROW><CELL></CELL><CELL>— Christmas crackers,</CELL></ROW><ROW><CELL></CELL><CELL>— Father Christmases with or without a sledge,</CELL></ROW><ROW><CELL></CELL><CELL>— Christmas angels.</CELL></ROW><ROW><CELL></CELL><CELL>The subheading does not cover articles of the winter season which are suitable for a more general use as decorations during that season, because their objective characteristics suggest that they are not exclusively used for Christmas festivities but mainly as decorations during the winter season, such as icicles, snow-crystals, stars, reindeers, robins, snowmen, and other images of the winter season, whether or not the colours or outfits etc. suggest a connection with Christmas.</CELL></ROW><ROW><CELL>(b)</CELL><CELL>decorative articles for Christmas trees.</CELL></ROW><ROW><CELL></CELL><CELL>These are articles designed to be hung on a Christmas tree (i.e. lightweight articles of generally non-durable material designed to decorate a Christmas tree). The articles must have a connection with Christmas.</CELL></ROW></TBL>


DESCRIP:
pencils for cosmetic or toilet uses (Chapter 33);


DESCRIP:
articles of Chapter 66 (for example, parts of umbrellas or walking sticks);


DESCRIP:
cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;


DESCRIP:
articles of Chapter 90 (for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018));


DESCRIP:
musical instruments or parts or accessories thereof (Chapter 92);


DESCRIP:
articles of Chapter 93 (arms and parts thereof);


DESCRIP:
articles of Chapter 95 (toys, games, sports requisites); or


DESCRIP:
works of art, collectors' pieces or antiques (Chapter 97).


DESCRIP:
In heading 9602, the expression ‘vegetable or mineral carving material’ means:


DESCRIP:
hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);


DESCRIP:
amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.


DESCRIP:
In heading 9603, the expression ‘prepared knots and tufts for broom or brush making’ applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.


DESCRIP:
Articles of this chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.


DESCRIP:
Subheadings 9619 00 71 to 9619 00 89 include goods of paper pulp, paper, cellulose wadding or webs of cellulose fibres.


DESCRIP:
Those subheadings also include composite goods consisting of the following:


DESCRIP:
an inner layer (for example, of nonwovens), designed to wick fluid away from the wearer's skin and thereby prevent chafing;


DESCRIP:
an absorbent core, for collecting and storing the fluid until the product can be disposed of; and


DESCRIP:
an outer layer (for example, of plastics), to prevent leakage of the fluid from the absorbent core.


DESCRIP:
unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 4907;


DESCRIP:
theatrical scenery, studio backcloths or the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or


DESCRIP:
pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).


DESCRIP:
For the purposes of heading 9702, the expression ‘original engravings, prints and lithographs’ means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.


DESCRIP:
Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.


DESCRIP:
Subject to notes 1 to 3 above, articles of this chapter are to be classified in this chapter and not in any other chapter of the nomenclature.


DESCRIP:
Heading 9706 does not apply to articles of the preceding headings of this chapter.


DESCRIP:
Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.


DESCRIP:
Frames which are not of a kind or of a value normal to the articles referred to in this note are to be classified separately.


DESCRIP:
Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are:


DESCRIP:
in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can have been replaced, provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles and aircraft are excluded;


DESCRIP:
in case of motor vehicles at least thirty years old, in case of aircraft at least fifty years old;


DESCRIP:
of a model or type which is no longer in production.


DESCRIP:
The requisite characteristics for inclusion in a collection — being relatively rare, not being normally used for its original purpose, being the subject of special transactions outside of the normal trade in similar utility articles, and being of greater value — are presumed to be fulfilled for motor vehicles and aircraft which comply with the above three criteria.This heading also includes, as collectors' items:


DESCRIP:
motor vehicles and aircraft, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event,


DESCRIP:
motor racing vehicles and racing aircraft which can be proved to have been designed, built and used solely for competition and which have achieved significant sporting success at prestigious national or international events.


DESCRIP:
Parts and accessories for motor vehicles and aircraft are classified in this heading, provided that they are original parts or accessories, that they are at least thirty years old (for motor vehicles) or at least fifty years old (for aircraft), and that they are no longer in production.Replicas and reproductions are excluded, unless they fulfil the above three criteria.


DESCRIP:
Commission Regulations (EU) No 113/2010 (OJ L 37, 10.2.2010 p. 1.) οf 9 February 2010 and (EC) No 1982/2004 (OJ L 343, 19.11.2004 p. 3.) of 11 November 2004 allow the Member States to use a simplified declaration procedure for recording exports and arrivals or dispatches of complete industrial plant in the external and intra-EU trade statistics of the Union. National instructions define the criteria and procedures for this simplification, in the case where the Member State applies the simplification possibility.


DESCRIP:
<TBL><ROW><CELL>CN code</CELL><CELL>Description</CELL></ROW><ROW><CELL></CELL><CELL>Component parts of complete industrial plant in the framework of external trade (Commission Regulation (EU) No 113/2010 of 9 February 2010) and intra-EU trade (Commission Regulation (EC) No 1982/2004 of 18 November 2004):</CELL></ROW><ROW><CELL>9880 XX 00 </CELL><CELL>The commodity code shall be composed as follows:</CELL></ROW><ROW><CELL></CELL><CELL>- the first four digits shall be 9880,</CELL></ROW><ROW><CELL></CELL><CELL>- the fifth and the sixth digit shall correspond to the Combined Nomenclature chapter to which the goods of the component part belong,</CELL></ROW><ROW><CELL></CELL><CELL>- the seventh and the eighth digit shall be 0.</CELL></ROW></TBL>


# T_SU

DESCRIP:
Kilogram of potassium hydroxide (caustic potash)


DESCRIP:
Kilogram of sodium hydroxide (caustic soda)


