Commission regulation (EC) No 1719/2005 of 27 October 2005 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
Commission regulation (EC) No 1719/2005 of 27 October 2005 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), and in particular Articles 9 and 12 thereof,
Whereas:
Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community and other Community policies concerning the importation or exportation of goods.
In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure.
It is necessary to amend the Combined Nomenclature in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, the need to align or clarify texts, and the need for terminological adjustments for the sake of consistency in the languages of certain Member States which acceded in 2004.
In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2006, by the complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on 1 January 2006.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 October 2005.
For the Commission
László Kovács
Member of the Commission
ANNEX ICOMBINED NOMENCLATURE
SUMMARY
PART ONE — PRELIMINARY PROVISIONS
PageSection I — General rules
A.General rules for the interpretation of the Combined Nomenclature11B.General rules concerning duties12C.General rules applicable both to nomenclature and to duties13Section II — Special provisions
A.Goods for certain categories of ships, boats and other vessels and for drilling or production platforms13B.Civil aircraft and goods for use in civil aircraft15C.Pharmaceutical products17D.Standard rate of duty17E.Containers and packing materials18F.Favourable tariff treatment by reason of the nature of the goods19Signs, abbreviations and symbols21Supplementary units22PART TWO — SCHEDULE OF CUSTOMS DUTIES
ChapterPageSection I
Live animals; animal products
1Live animals252Meat and edible meat offal293Fish and crustaceans, molluscs and other aquatic invertebrates464Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included615Products of animal origin, not elsewhere specified or included74Section II
Vegetable products
6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage767Edible vegetables and certain roots and tubers798Edible fruit and nuts; peel of citrus fruit or melons859Coffee, tea, maté and spices9210Cereals9511Products of the milling industry; malt; starches; inulin; wheat gluten10012Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder10513Lac; gums, resins and other vegetable saps and extracts11014Vegetable plaiting materials; vegetable products not elsewhere specified or included112Section III
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes113Section IV
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates12517Sugars and sugar confectionery13118Cocoa and cocoa preparations13619Preparations of cereals, flour, starch or milk; pastrycooks' products13820Preparations of vegetables, fruit, nuts or other parts of plants14321Miscellaneous edible preparations16122Beverages, spirits and vinegar16523Residues and waste from the food industries; prepared animal fodder17524Tobacco and manufactured tobacco substitutes180Section V
Mineral products
25Salt; sulphur; earths and stone; plastering materials, lime and cement18326Ores, slag and ash18927Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes192Section VI
Products of the chemical or allied industries
28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes20129Organic chemicals21530Pharmaceutical products23931Fertilisers24432Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks24733Essential oils and resinoids; perfumery, cosmetic or toilet preparations25134Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster25535Albuminoidal substances; modified starches; glues; enzymes25836Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations26137Photographic or cinematographic goods26238Miscellaneous chemical products266Section VII
Plastics and articles thereof; rubber and articles thereof
39Plastics and articles thereof27440Rubber and articles thereof289Section VIII
Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
41Raw hides and skins (other than furskins) and leather29642Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)30143Furskins and artificial fur; manufactures thereof304Section IX
Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
44Wood and articles of wood; wood charcoal30745Cork and articles of cork31746Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork318Section X
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard32048Paper and paperboard; articles of paper pulp, of paper or of paperboard32249Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans334Section XI
Textiles and textile articles
50Silk34151Wool, fine or coarse animal hair; horsehair yarn and woven fabric34352Cotton34753Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn35454Man-made filaments35755Man-made staple fibres36256Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof36957Carpets and other textile floor coverings37358Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery37559Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use37860Knitted or crocheted fabrics38261Articles of apparel and clothing accessories, knitted or crocheted38562Articles of apparel and clothing accessories, not knitted or crocheted39463Other made-up textile articles; sets; worn clothing and worn textile articles; rags404Section XII
Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair
64Footwear, gaiters and the like; parts of such articles40965Headgear and parts thereof41566Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops and parts thereof41667Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair417Section XIII
Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
68Articles of stone, plaster, cement, asbestos, mica or similar materials41869Ceramic products42370Glass and glassware427Section XIV
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin435Section XV
Base metals and articles of base metal
72Iron and steel44273Articles of iron or steel46274Copper and articles thereof47575Nickel and articles thereof48176Aluminium and articles thereof48477(Reserved for possible future use in the harmonised system)78Lead and articles thereof48979Zinc and articles thereof49280Tin and articles thereof49481Other base metals; cermets; articles thereof49682Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal50083Miscellaneous articles of base metal505Section XVI
Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof50985Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles556Section XVII
Vehicles, aircraft, vessels and associated transport equipment
86Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds58687Vehicles other than railway or tramway rolling stock, and parts and accessories thereof58988Aircraft, spacecraft, and parts thereof60089Ships, boats and floating structures602Section XVIII
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof60591Clocks and watches and parts thereof62092Musical instruments; parts and accessories of such articles624Section XIX
Arms and ammunition; parts and accessories thereof
93Arms and ammunition; parts and accessories thereof626Section XX
Miscellaneous manufactured articles
94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings62895Toys, games and sports requisites; parts and accessories thereof63396Miscellaneous manufactured articles638Section XXI
Works of art, collectors' pieces and antiques
97Works of art, collectors' pieces and antiques64398Complete industrial plant64499(Reserved for special uses determined by the competent Community authorities)PART THREE — TARIFF ANNEXES
PageSection I — Agricultural annexes
Annex 1Agricultural components (EA), additional duties for sugar (AD S/Z) and additional duties for flour (AD F/M)653Annex 2Products to which an entry price applies671Section II — Lists of pharmaceutical substances which qualify for duty-free treatment
Annex 3List of International Non-proprietary Names (INNS), provided for pharmaceutical substances by the World Health Organisation, which are free of duty707Annex 4List of prefixes and suffixes which, in combination with the INNS of Annex 3, describe the salts, esters or hydrates of INNS; these salts, esters and hydrates are free of duty, on condition that they are classifiable in the same 6-digit HS-subheading as the corresponding INNS817Annex 5Salts, esters and hydrates of INNS, which are not classified in the same HS-heading as the corresponding INNS and which are free of duty823Annex 6List of pharmaceutical intermediates, i.e. compounds used for the manufacture of finished pharmaceutical products, which are free of duty825Section III — Quotas
Annex 7WTO tariff quotas to be opened by the competent Community authorities847Section IV — Favourable tariff treatment by reason of the nature of the goods
Annex 8Goods unfit for consumption (list of denaturants)869Annex 9Certificates875PART ONE
PRELIMINARY PROVISIONS
SECTION I
GENERAL RULES
General rules for the interpretation of the Combined Nomenclature
Classification of goods in the Combined Nomenclature shall be governed by the following principles:
The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable;
when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
subject to the provisions of rule 5(a), packing materials and packing containers(1) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
General rules concerning duties
The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.
The conventional rates of duty reproduced in column 3 are applicable from 1 January 2006.
When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, are applicable.
Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.
Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.
The duties expressed as percentage rates are ad valorem duties.
The symbol ‘EA’ indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.
The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the provisions of Annex 1.
In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus, a beverage having an alcohol content by volume of 40 % is to be charged as follows:
‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or
‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre.
Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.
General rules applicable both to nomenclature and to duties
Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.
The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:
in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;
in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.
The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98(2) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92(3).
Goods eligible for favourable tariff treatment by reason of their end-use:
Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Articles 291 to 300 of Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993) shall not apply.
SECTION II
SPECIAL PROVISIONS
Goods for certain categories of ships, boats and other vessels and for drilling or production platforms
Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.
Customs duties shall be suspended in respect of:
goods intended for incorporation in drilling or production platforms:
fixed, of subheading ex84 30 49, operating in or outside the territorial sea of Member States, or
floating or submersible, of subheading 8905 20,
for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.
Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;
tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
CN codeDescription8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods890110Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds89011010Seagoing890120Tankers89012010Seagoing890130Refrigerated vessels, other than those of subheading 8901 2089013010Seagoing890190Other vessels for the transport of goods and other vessels for the transport of both persons and goods89019010Seagoing890200Fishing vessels; factory ships and other vessels for processing or preserving fishery productsSeagoing89020012Of a gross tonnage exceeding 25089020018Of a gross tonnage not exceeding 2508903Yachts and other vessels for pleasure or sports; rowing boats and canoesOther890391Sailboats, with or without auxiliary motor89039110Seagoing890392Motorboats, other than outboard motorboats89039210Seagoing890400Tugs and pusher craft89040010TugsPusher craft89040091Seagoing8905Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms890510Dredgers89051010Seagoing890590Other89059010Seagoing8906Other vessels, including warships and lifeboats other than rowing boats89061000WarshipsOther89069010Seagoing
The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.
Civil aircraft and goods for use in civil aircraft
Relief from customs duty is provided for:
civil aircraft,
certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,
ground flying-trainers and their parts, for civil use.
These goods are covered by headings and subheadings listed in tables in paragraph 5.
For the purposes of paragraph 1, first and second indent, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.
For the purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ shall include goods for use in ground flying trainers for civil use.
The relief from customs duties shall be subject to the conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments).
Goods eligible to this relief of customs duties are covered by the following headings or subheadings:
3917 40, 4011 30, 4012 13, 4012 20, 6812 90, 7324 10, 7326 20, 8302 10, 8302 20, 8302 42, 8302 49, 8302 60, 8407 10, 8408 90, 8409 10, 8411, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39, 8412 80 80, 8412 90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414 30, 8414 51, 8414 59, 8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8418 10, 8418 30, 8418 40, 8418 61, 8418 69, 8419 50, 8419 81, 8421 19, 8421 21, 8421 23, 8421 29, 8421 31, 8421 39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10, 8428 20, 8428 33, 8428 39, 8428 90, 8471 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 8479 90, 8483 10, 8483 30, 8483 40, 8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 32, 8501 52, 8501 61, 8501 62, 8501 63, 8502, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40, 8504 50, 8507, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8518 10, 8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8525 10 20, 8526, 8529 10, 8531 10, 8531 20, 8531 80, 8539 10, 8544 30, 8801, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40, 8803 10, 8803 20, 8803 30, 8805 29, 9001 90, 9002 90, 9014 10, 9014 20, 9025, 9026, 9029 20 38, 9030 10, 9030 20, 9030 31, 9030 39, 9030 40, 9030 83, 9030 89, 9030 90, 9031 80, 9032, 9104, 9403 20, 9403 70.
For the following subheadings, the relief of customs duties for use in civil aircraft is only granted to the goods described in colomn 2:
Subheading
Description
3917 21 90, 3917 22 90, 3917 23 90, 3917 29 90, 3917 31, 3917 33, 3917 39 90, 7413 00, 8307 10, 8307 90
With fittings attached
4008 29
Profile shapes, cut to size
4009 12, 4009 22, 4009 32, 4009 42
Suitable for conducting gases or liquids
3926 90, 4016 10, 4016 93, 4016 99
For technical uses
4504 90, 4823 90
Gaskets, washers and other seals
6813 10, 6813 90
With a basis of asbestos or other mineral substances
7007 21
Windshields, not framed
7312 10, 7312 90
With fittings attached, or made up into articles
7322 90
Air heaters and hot-air distributors (excluding parts thereof)
7324 90
Sanitary ware (excluding parts thereof)
7304 31, 7304 39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 60, 7608 10, 7608 20
With fittings attached, suitable for conducting gases or liquids
8108 90
Tubes and pipes, with fittings attached, suitable for conducting gases or liquids
8415 90
Of air-conditioning machines of subheading 8415 81, 8415 82 or 8415 83
8419 90
Parts of heat exchange units
8479 89
Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric
8501 20, 8501 40
Of an output exceeding 735 W but not exceeding 150 kW
8501 31
Of an output exceeding 735 W, DC generators
8501 33
Motors of an output not exceeding 150 kW and generators
8501 34 92, 8501 34 90
Generators
8501 51
Of an output exceeding 735 W
8501 53
Of an output not exceeding 150 kW
8516 80
Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing
8522 90
Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheading 8520 90
8525 20
Radio-telegraphic or radio-telephonic apparatus
8527 90
For radio-telephony or radio-telegraphy
8529 90
Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526
8543 89
Flight recorders, electric synchros and transducers, defrosters and demisters with electric resistors
8543 90
Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders
8803 90 90
Including gliders
9014 90
Of instruments of subheadings 9014 10 or 9014 20
9020 00
Excluding parts
9029 10
Electric or electronic revolution counters
9029 90
Of revolution counters, speed indicators and tachometers
9031 90
Of subheading 9031 80
9109 19, 9109 90
Of a width or diameter not exceeding 50 mm
9401 10
Not leather covered
9405 10, 9405 60
Of base metal or of plastics
9405 92, 9405 99
Of the articles of subheading 9405 10 or 9405 60
The goods as mentioned in paragraph 5 are integrated in TARIC by subheadings with a footnote reference in the following terms ‘Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments)’.
Pharmaceutical products
Relief from customs duty is provided for pharmaceutical products of the following categories:
pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3;
salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN;
salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs;
pharmaceutical intermediates, i.e. compounds used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6.
Special cases:
INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment;
where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment;
double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN:
example: alanine methyl ester, hydrochloride;
where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment:
example: oxprenoate potassium (INN): duty-free
oxprenoate sodium: not duty-free.
Standard rate of duty
Customs duty shall be charged at the flat rate of 3,5 % ad valorem on goods:
contained in consignments sent by one private individual to another, or
contained in travellers' personal luggage,
provided that such importations are not of a commercial nature.
This flat-rate 3,5 % customs duty shall apply, provided that the value of the goods subject to import duty does not exceed € 350 per consignment or per traveller.
Such flat-rate assessment shall not apply to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83(4).
Importations shall be treated as not being of a commercial nature if:
in the case of goods contained in consignments sent by one private individual to another, such consignments:
are of an occasional nature,
contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest,
are sent to the consignee by the consignor free of payment of any kind;
in the case of goods contained in travellers' personal luggage, they:
are of an occasional nature, and
consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.
The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.
For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.
Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 350.
Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 350 if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.
Containers and packing materials
The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5(a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.
When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:
chargeable at the same rate of customs duty as the goods:
where such goods are subject to an ad valorem customs duty, or
where they are to be included in the dutiable weight of the goods;
admitted free of customs duties:
where the goods are free of customs duty, or
where the goods are dutiable otherwise than by reference to weight or value, or
where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.
Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.
Favourable tariff treatment by reason of the nature of the goods
Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:
goods unfit for consumption,
seeds,
bolting cloth, not made up,
certain types of fresh table grapes, cheese fondues, tobacco and nitrate.
These goods are covered by subheadings(5) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’
Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.
The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant Community provisions:
for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC(6)),
for seed potatoes (Council Directive 2002/56/EC of 13 June 2002(7)),
for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002(8)).
When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.
Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.
Fresh table grapes, cheese fondues, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.
SIGNS, ABBREVIATIONS AND SYMBOLS
★ | Refers to new code numbers |
■ | Refers to code numbers used the previous year but with differing coverage |
AD F/M | Additional duty on flour |
AD S/Z | Additional duty on sugar |
b/f | Bottle flask |
cm/s | Centimetre(s) per second |
EA | Agricultural component |
€ | Euro |
INN | International non-proprietary name |
INNM | International non-proprietary name modified |
ISO | International Organisation for Standardisation |
Kbit | 1 024 bits |
kg/br | Kilogram, gross |
kg/net | Kilogram, net |
kg/net eda | Kilogram drained net weight |
kg/net mas | Kilogram net, of dry matter |
MAX | Maximum |
Mbit | 1 048 576 bits |
MIN | Minimum |
ml/g | Millilitre(s) per gram |
mm/s | Millimetre(s) per second |
RON | Research octane number |
Note:
A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519]).
SUPPLEMENTARY UNITS
c/k | Carats (1 metric carat = 2 × 10–4 kg) |
ce/el | Number of cells |
ct/l | Carrying capacity in tonnes(9) |
g | Gram |
gi F/S | Gram of fissile isotopes |
GT | Gross tonnage |
kg C5H14ClNO | Kilogram of choline chloride |
kg H2O2 | Kilogram of hydrogen peroxide |
kg K2O | Kilogram of potassium oxide |
kg KOH | Kilogram of potassium hydroxide (caustic potash) |
kg met.am. | Kilogram of methylamines |
kg N | Kilogram of nitrogen |
kg NaOH | Kilogram of sodium hydroxide (caustic soda) |
kg/net eda | Kilogram drained net weight |
kg P2O5 | Kilogram of diphosphorus pentaoxide |
kg 90 % sdt | Kilogram of substance 90 % dry |
kg U | Kilogram of uranium |
1 000 kWh | Thousand kilowatt hours |
l | Litre |
1 000 l | Thousand litres |
l alc. 100 % | Litre pure (100 %) alcohol |
m | Metre |
m2 | Square metre |
m3 | Cubic metre |
1 000 m3 | Thousand cubic metres |
pa | Number of pairs |
p/st | Number of items |
100 p/st | Hundred items |
1 000 p/st | Thousand items |
TJ | Terajoule (gross calorific value) |
PART TWO
SCHEDULE OF CUSTOMS DUTIES
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
Notes
Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.
CHAPTER 1
LIVE ANIMALS
Note
This chapter covers all live animals, except:
fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307;
cultures of micro-organisms and other products of heading 3002; and
animals of heading 9508.
CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
Note
This chapter does not cover:
products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
animal fat, other than products of heading 0209 (Chapter 15).
Additional notes
The following expressions shall have the meanings hereunder assigned to them: ‘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’ shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs; ‘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-pubeic symphysis; ‘half-carcase’ shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs; ‘compensated quarters’, for the purposes of subheadings 0201 20 20 and 0202 20 10: portions composed of either: 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 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.
The forequarters and the hindquarters constituting ‘compensated quarters’ must be imported 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);
‘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;
‘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;
‘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;
‘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;
‘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; ‘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.
Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column.
In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column shall 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 shall be taken into consideration.
The following expressions shall have the meanings hereunder assigned to them: ‘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); ‘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. The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra;
‘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.
The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra.
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;
‘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.
The blade-bone and attached muscles, presented separately, shall remain classified in this subheading as a part of the shoulder;
‘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.
The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;
‘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;
‘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;
‘spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned;
‘three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned;
‘middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned.
The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.
The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings only if they contain rind and subcutaneous fat.
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 shall follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones.
Subheadings 0206 49 20 and 0210 99 49, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.
The head is separated from the rest of the half-carcase as follows:
by a straight cut parallel to the cranium; or
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.
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.
For the purposes of subheadings 0209 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have 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 shall exceed the weight of the rind.
These subheadings also include subcutaneous pig fat from which the rind has been removed.
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 shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.
For the purposes of heading 0204, the following expressions shall have the meanings hereunder assigned to them: ‘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; ‘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; ‘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; ‘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; ‘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; ‘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; ‘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; ‘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.
In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone shall be taken into consideration.
The following expressions shall have the meanings hereunder assigned to them:
‘poultry cuts, with bone in’, for the purposes of subheadings 0207 13 20 to 0207 13 60, 0207 14 20 to 0207 14 60, 0207 26 20 to 0207 26 70, 0207 27 20 to 0207 27 70, 0207 35 21 to 0207 35 63 and 0207 36 21 to 0207 36 63: the cuts specified therein, including all bones.
Poultry cuts as referred to in (a) which have been partly boned shall fall in subheading 0207 13 70, 0207 14 70, 0207 26 80, 0207 35 79 or 0207 36 79;
‘halves’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;
‘quarters’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: leg quarters or breast quarters, obtained by a transversal cut of a half;
‘whole wings, with or without tips’, for the purposes of subheadings 0207 13 30, 0207 14 30, 0207 26 30, 0207 27 30, 0207 35 31 and 0207 36 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 shall be made at the joints;
‘breasts’, for the purposes of subheadings 0207 13 50, 0207 14 50, 0207 26 50, 0207 27 50, 0207 35 51, 0207 35 53, 0207 36 51 and 0207 36 53: poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature;
‘legs’, for the purposes of subheadings 0207 13 60, 0207 14 60, 0207 35 61, 0207 35 63, 0207 36 61 and 0207 36 63: poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be made at the joints;
‘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 shall be made at the joints;
‘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 shall be made at the joints;
‘goose or duck paletots’, for the purposes of subheadings 0207 35 71 and 0207 36 71: geese or ducks, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.
The duty rate applicable to mixtures falling in this chapter shall be as follows:
in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ shall be 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. 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.
For the purposes of heading 0210, the terms ‘meat and edible meat offal, salted or in brine’ mean 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.
CHAPTER 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
Notes
This chapter does not cover:
mammals of heading 0106;
meat of mammals of heading 0106 (heading 0208 or 0210);
fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or
caviar or caviar substitutes prepared from fish eggs (heading 1604).
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.
CHAPTER 4
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.
For the purposes of heading 0405:
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;
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.
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:
a milkfat content, by weight of the dry matter, of 5 % or more;
a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
they are moulded or capable of being moulded.
This chapter does not cover:
products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or
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).
Subheading notes
For the purposes of subheading 0404 10, the expression ‘modified whey’ means products consisting of whey constituents, i.e., 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.
For the purposes of subheading 0405 10, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).
Additional note
The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
CHAPTER 5
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
This chapter does not cover:
edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
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);
animal textile materials, other than horsehair and horsehair waste (Section XI); or
prepared knots or tufts for broom or brush making (heading 9603).
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.
Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.
Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals.
SECTION II
VEGETABLE PRODUCTS
Note
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.
CHAPTER 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
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.
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.
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Notes
This chapter does not cover forage products of heading 1214.
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).
Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:
dried leguminous vegetables, shelled (heading 0713);
sweetcorn in the forms specified in headings 1102 to 1104;
flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);
flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading 0904).
Additional note
For the purposes of subheading 0714 10 10, the expression ‘pellets of flour and meal’ means pellets of which, when dispersed in water, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm, calculated on the dry matter.
CHAPTER 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
Notes
This chapter does not cover inedible nuts or fruits.
Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:
for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),
provided that they retain the character of dried fruit or dried nuts.
Additional notes
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 Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor 0,95.
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, sapodillo plums, passion fruit, carambola and pitahaya.
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.
CHAPTER 9
COFFEE, TEA, MATÉ AND SPICES
Notes
Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
mixtures of two or more of the products of the same heading are to be classified in that heading;
mixtures of two or more of the products of different headings are to be classified in heading 0910.
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 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.
This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211.
Additional note
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.
CHAPTER 10
CEREALS
Notes
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. 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.
Heading 1005 does not cover sweetcorn (Chapter 7).
Subheading note
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.
Additional notes
The following terms shall have the meanings hereunder assigned to them:
‘round grain rice’ (subheadings 1006 10 21, 1006 10 92, 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;
‘medium grain rice’ (subheadings 1006 10 23, 1006 10 94, 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;
‘long grain rice’ (subheadings 1006 10 25, 1006 10 27, 1006 10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6,0 mm;
‘paddy rice’ (subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96 and 1006 10 98): rice which has retained its husk after threshing;
‘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’;
‘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;
‘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;
‘broken rice’ (subheading 1006 40): grain fragments the length of which does not exceed three quarters of the average length of the whole grain.
The duty-rate applicable to mixtures of this chapter shall be as follows:
in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
Notes
This chapter does not cover:
roasted malt put up as coffee substitutes (heading 0901 or 2101);
prepared flours, groats, meals or starches of heading 1901;
corn flakes and other products of heading 1904;
vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
pharmaceutical products (Chapter 30); or
starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product: a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
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.
Otherwise, they fall in heading 1103 or 1104.
Cereal Starch content Ash content Rate of passage through a sieve with an aperture of 315 micrometres (microns) 500 micrometres (microns) (1) (2) (3) (4) (5) Wheat and rye 45 % 2,5 % 80 % — Barley 45 % 3 % 80 % — Oats 45 % 5 % 80 % — Maize (corn) and grain sorghum 45 % 2 % — 90 % Rice 45 % 1,6 % 80 % — Buckwheat 45 % 4 % 80 % — Other cereals 45 % 2 % 50 % —
For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
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;
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.
Additional notes
The duty-rate applicable to mixtures of this chapter shall be as follows:
in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
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:
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;
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.
CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
Notes
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).
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.
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’.
Heading 1209 does not, however, apply to the following, even if for sowing:
leguminous vegetables or sweetcorn (Chapter 7);
spices or other products of Chapter 9;
cereals (Chapter 10); or
products of headings 1201 to 1207 or 1211.
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.
Heading 1211 does not, however, apply to:
medicaments of Chapter 30;
perfumery, cosmetic or toilet preparations of Chapter 33; or
insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:
dead single-cell micro-organisms of heading 2102;
cultures of micro-organisms of heading 3002; or
fertilisers of heading 3101 or 3105.
Subheading note
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.
CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note
Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704);
malt extract (heading 1901);
extracts of coffee, tea or maté (heading 2101);
vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
camphor, glycyrrhizin or other products of heading 2914 or 2938;
concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939);
medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006);
tanning or dyeing extracts (heading 3201 or 3203);
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
natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).
CHAPTER 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
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.
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).
Heading 1402 does not apply to wood wool (heading 4405).
Heading 1403 does not apply to prepared knots or tufts for broom or brush making (heading 9603).
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Notes
This chapter does not cover:
pig fat or poultry fat of heading 0209;
cocoa butter, fat and oil (heading 1804);
edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);
greaves (heading 2301) or residues of headings 2304 to 2306;
fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
factice derived from oils (heading 4002).
Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
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.
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.
Subheading note
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.
Additional notes
For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:
fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as ‘crude’ if they have undergone no other processing than:
decantation within the normal time limits,
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);
fixed vegetable oils, fluid or solid, obtained by extraction shall 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;
the expression ‘crude oils’ shall be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.
Headings 1509 and 1510 cover only oils derived solely from the treatment of olives, the analytical characteristics of whose fatty acid content — determined using the methods set out in Annexes V, X-A and X-B to Regulation (EEC) No 2568/91 — and sterol content are as follows: Table I Fatty acid composition as percentage of total fatty acids Fatty acids Percentages Myristic acid ≤ 0,05 Palmitic acid 7,5 – 20,0 Palmitoleic acid 0,3 – 3,5 Heptadecanoic acid ≤ 0,3 Heptadecenoic acid ≤ 0,3 Stearic acid 0,5 – 5,0 Oleic acid 55,0 – 83,0 Linoleic acid 3,5 – 21,0 Linolenic acid ≤ 1,0 Arachidic acid ≤ 0,6 Eicosenoic acid ≤ 0,4 Behenic acid(1) ≤ 0,3 Lignoceric acid ≤ 0,2 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 or other oils is ascertained using the methods set out in Annex VII to Regulation (EEC) No 2568/91.
Subheading 1509 10 covers only the olive oils defined in Sections I and II 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.
For the purposes of subheading 1509 10 10, ‘lampante olive oil’, whatever its acidity, means olive oil with:
a wax content not exceeding 300 mg/kg;
an erythrodiol and uvaol content not exceeding 4,5 %;
a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;
a sum of transoleic isomers not exceeding 0,10 % and a sum of translinoleic + translinolenic isomers not exceeding 0,10 %;
a stigmastadiene content not exceeding 0,50 mg/kg;
a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less; and
one or more of the following characteristics:
a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;
organoleptic characteristics showing a median of defects exceeding 2,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;
For the purposes of subheading 1509 10 90, ‘virgin oil’ means olive oil having the following characteristics:
an acid content, expressed as oleic acid, not exceeding 2,0 g per 100 g;
a peroxide number not exceeding 20 meq O2/kg;
a wax content not exceeding 250 mg/kg;
a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;
a K270 extinction coefficient not higher than 0,25;
an extinction-coefficient variation (ΔK), in the 270-nm region, not higher than 0,01;
organoleptic characteristics showing a median of defects not exceeding 2,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;
an erythrodiol and uvaol content not exceeding 4,5 %;
a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;
a sum of transoleic isomers not exceeding 0,05 % and a sum of translinoleic + translinolenic isomers not exceeding 0,05 %;
a content in stigmastadienes not exceeding 0,15 mg/kg.
a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,2 or less.
Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10 and/or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics:
an acid content, expressed as oleic acid, not exceeding 1,0 g per 100 g;
a wax content not exceeding 350 mg/kg;
a K270 extinction coefficient not exceeding 0,90;
an extinction-coefficient variation (ΔK), in the 270-nm region, not exceeding 0,15;
an erythrodiol and uvaol content not exceeding 4,5 %;
a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %;
the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %.
a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less.
For the purposes of subheading 1510 00 10, ‘crude oils’ means oils, particularly olive-residue oils, with the following characteristics:
an erythrodiol and uvaol content higher than 4,5 %;
a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,2 %;
the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %;
a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,6 or less.
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 additional notes 2(B), 2(C) and 2(D). Oils of this subheading must have a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,2 %, a sum of transoleic isomers of less than 0,4 %, a sum of translinoleic + translinolenic isomers of less than 0,35 %, and a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,5.
Subheadings 1522 00 31 and 1522 00 39 do not cover:
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 Regulation (EEC) No 2568/91, lower than 70 or higher than 100;
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(66), determined in accordance with Annex V to Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.
The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 2568/91. Accordingly, account is to be taken also of the footnotes of Annex I to the Regulation.
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note
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.
CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
Notes
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.
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.
For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading1601or1602.
Subheading notes
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 infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These 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.
The fish and crustaceans specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
Additional notes
For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, the term ‘uncooked’ shall 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, 1602 90 61, 1602 90 72 and 1602 90 74, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.
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.
CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
Note
This chapter does not cover:
sugar confectionery containing cocoa (heading 1806);
chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
medicaments or other products of Chapter 30.
Subheading note
For the purposes of subheadings 1701 11 and 1701 12, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5o.
Additional notes
For the purposes of subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 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.
The duty applicable to raw sugar of subheadings 1701 11 10 an 1701 12 10 whose yield established according to Annex I, point II, to Regulation (EC) No 1260/2001 differs from 92 % is fixed in the following manner:
the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.
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.
For the purposes of establishing the duty applicable to products of subheadings 1702 20 10, 1702 60 80, 1702 60 95, 1702 90 60, 1702 90 71, 1702 90 80 and 1702 90 99, the sucrose content, including other sugars expressed as sucrose, is determined by the methods laid down in Article 5 (2) and (4) of Regulation (EC) No 1423/95.
For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
For the purposes of establishing the duty applicable to products of the subheadings referred to in the preceding paragraph, the dry matter content is determined according to Article 5 (3) of Regulation (EC) No 1423/95.
‘Inulin syrup’ means:
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;
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.
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.
CHAPTER 18
COCOA AND COCOA PREPARATIONS
Notes
This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.
Additional notes
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.
Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.
CHAPTER 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
Notes
This chapter does not cover:
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);
biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
medicaments or other products of Chapter 30.
For the purposes of heading 1901:
the term ‘groats’ means cereal groats of Chapter 11;
the terms ‘flour’ and ‘meal’ mean:
cereal flour and meal of Chapter 11, and
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).
Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
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.
Additional notes
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.
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).
CHAPTER 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
Notes
This chapter does not cover:
vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
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); or
homogenised composite food preparations of heading 2104.
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).
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).
Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.
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.
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.
Subheading notes
For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.
For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.
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.
Additional notes
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.
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 Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor: 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or 0,95 in respect of products of the other headings.
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 Regulation (EEC) No 558/93) at a temperature of 20 °C.
The products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall 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:
pineapples and grapes: 13 %,
other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.
For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product
‘% mas’: the symbol for alcoholic strength by mass.
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: lemon or tomato juice: 3, grape juice: 15, other fruit or vegetable juices, including mixtures of juices: 13.
The fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juices in their natural state obtained from fruits or by dilution of concentrated juice, lose their original character of fruit juices of heading 2009.
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 Regulation (EEC) No 558/93) at a temperature of 20 °C is not less than 50,9 %.
For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94, 2008 92 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2009 80 34, 2009 80 36, 2009 80 73, 2009 80 85, 2009 80 88, 2009 80 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.
For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94 and 2008 92 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Notes
This chapter does not cover:
mixed vegetables of heading 0712;
roasted coffee substitutes containing coffee in any proportion (heading 0901);
flavoured tea (heading 0902);
spices or other products of headings 0904 to 0910;
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);
yeast put up as a medicament or other products of heading 3003 or 3004; or
prepared enzymes of heading 3507.
Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.
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 or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
Additional notes
For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.
For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milkfats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less.
Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.
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.
For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
For the purposes of establishing the duty applicable to products of subheading 2106 90 30, the dry matter content is determined according to Article 5(3) of Regulation (EC) No 1423/95.
For the purposes of establishing the duty applicable to products of subheading 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is determined by the method laid down in Article 5(2) of Regulation (EC) No 1423/95.
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
Notes
This chapter does not cover:
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);
sea water (heading 2501);
distilled or conductivity water or water of similar purity (heading 2851);
acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);
medicaments of heading 3003 or 3004; or
perfumery or toilet preparations (Chapter 33).
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.
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.
Subheading note
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.
Additional notes
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.
For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
‘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;
‘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;
‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
‘% vol’ is the symbol for alcoholic strength by volume.
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.
For the purposes of subheadings 2204 21 and 2204 29:
‘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.
The total dry extract must be determined with the densimeter at 20 °C;
the presence in the products of subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
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;
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;
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.
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 99 and 2204 29 99;
the above rules do not apply to products of subheadings 2204 21 23, 2204 21 81, 2204 29 11 and 2204 29 77.
Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:
grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and
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;
wine fortified for distillation, that is to say, a product:
having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
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
having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;
liqueur wine, that is to say, a product:
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
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,
by freezing, or
by the addition during or after fermentation:
of a product derived from the distillation of wine, or
of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines 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
of a mixture of these products.
However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
For the purposes of subheadings 2204 21 11 to 2204 21 78, 2204 21 81 to 2204 21 83 and 2204 29 11 to 2204 29 58, 2204 29 77 to 2204 29 82, ‘quality wines produced in specified regions’ are wines produced in the European Community which comply with the provisions of Council Regulation (EC) No 1493/99 of 17 May 1999 on the common organisation of the market in wine (OJ L 179, 14.07.1999, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.
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 Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C is not less than 50,9 %.
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.
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.
For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 °C.
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.
CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
Note
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.
Subheading note
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.
Additional notes
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.
Their starch content may not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex I. I to Commission Directive 72/199/EEC, and their fat content cannot exceed 4,5 % by weight on the dry product, determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC.
Subheading 2306 70 00 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:
products of an oil content of less than 3 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 11,5 %;
products of an oil content of not less than 3 % and not more than 8 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 13 %.
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.
For the determination of starch and protein content, the methods set out in Commission Directive 72/199/EEC, Annex I(1) and (2) are to be applied.
For the determination of oil and moisture content, the methods set out in Commission Directive 71/393/EEC, Annex: Section 4 (method A) and Section I, 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.
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:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘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,
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
‘% mas’: the symbol for alcoholic strength by mass.
For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.
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:
screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or
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.
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 I(I) to Commission Directive 72/199/EEC, their fat content may not exceed 4,5 % by weight on the dry product determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC and their protein content may not exceed 40 % on the dry product determined in accordance with the method contained in Annex I(2) to Commission Directive 72/199/EEC.
CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note
This chapter does not cover medicinal cigarettes (Chapter 30).
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Notes
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.
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.
This chapter does not cover:
sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);
earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 2821);
medicaments or other products of Chapter 30;
perfumery, cosmetic or toilet preparations (Chapter 33);
setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp-course slates (heading 6803);
precious or semi-precious stones (heading 7102 or 7103);
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);
billiard chalks (heading 9504); or
writing or drawing chalks or tailors' chalks (heading 9609).
Any products classifiable in heading 2517 and any other heading of the chapter are to be classified in heading 2517.
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.
CHAPTER 26
ORES, SLAG AND ASH
Notes
This chapter does not cover:
slag or similar industrial waste prepared as macadam (heading 2517);
natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);
basic slag of Chapter 31;
slag wool, rock wool or similar mineral wools (heading 6806);
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
copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
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.
Heading 2620 applies only to:
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
ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
Subheading notes
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.
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.
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
Notes
This chapter does not cover:
separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711;
medicaments of heading 3003 or 3004; or
mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
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.
However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).
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:
such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
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
such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
Subheading notes
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 %.
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 5 833 kcal/kg.
For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40 and 2707 60, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’, ‘naphthalene’ and ‘phenols’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes, naphthalene or phenols, respectively.
For the purposes of subheading 2710 11, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C (ASTM D 86 method).
Additional notes(96)
For the purposes of heading 2710:
‘special spirits’ (subheadings 2710 11 21 and 2710 11 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;
‘white spirit’ (subheading 2710 11 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the Abel-Pensky method(97);
‘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 (ASTM D 86 method);
‘heavy oils’ (subheadings 2710 19 31 to 2710 19 99) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ASTM D 86 method or of which the distillation percentage at 250 °C cannot be determined by that method;
‘gas oils’ (subheadings 2710 19 31 to 2710 19 49) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C (ASTM D 86 method);
‘fuel oils’ (subheadings 2710 19 51 to 2710 19 69) 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:
not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method,
exceeding that shown in line II when the pour point is not less than 10 °C by the ASTM D 97 method,
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 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 ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.
Diluted colour C/Viscosity V concordance table
Colour C
0
0,5
1
1,5
2
2,5
3
3,5
4
4,5
5
5,5
6
6,5
7
7,5 and above
Viscosity
V
I
4
4
4
5,4
9
15,1
25,3
42,4
71,1
119
200
335
562
943
1 580
2 650
II
7
7
7
7
9
15,1
25,3
42,4
71,1
119
200
335
562
943
1 580
2 650
The term ‘viscosity V’ means the kinematic viscosity at 50 °C expressed in 10- 6 m2 s- 1 by the ASTM D 445 method.
The term ‘diluted colour C’ means the colour of a product, as determined by the ASTM D 1500 method, after one part of such product has been mixed with 100 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.
Subheadings 2710 19 51 to 2710 19 69 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:
the distillation percentage at 250 °C by the ASTM D 86 method (zero shall be deemed to be a percentage),
the kinematic viscosity at 50 °C by the ASTM D 445 method,
or the diluted colour C by the ASTM D 1500 method.
Such products fall in subheadings 2710 19 71 to 2710 19 99.
For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.
For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ shall be taken to apply to products:
with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 °C is lower than 9 × 10- 6 m2 s- 1 by the ASTM D 445 method; or
of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9 × 10- 6 m2 s- 1 or higher by the ASTM D 445 method.
For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:
vacuum distillation;
redistillation by a very thorough fractionation process;
cracking;
reforming;
extraction by means of selective solvents;
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;
polymerisation;
alkylation;
isomerisation;
(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 (ASTM D 1266-59 T method);
(in respect of products of heading 2710 only) deparaffining by a process other than filtering;
(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 (e.g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
(in respect of products of subheadings 2710 19 51 to 2710 19 69 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method. If 30 % or more by volume, including losses, of such products distils at 300 °C by the ASTM D 86 method, the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 2710 11 11 to 2710 11 90 or 2710 19 11 to 2710 19 29 shall be dutiable at the same rates as those provided for under subheadings 2710 19 61 to 2710 19 69 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;
(in respect of products of subheadings 2710 19 71 to 2710 19 99 only) treatment by means of a high-frequency electrical brush-discharge;
solely for products under subheading 2712 90 31: de-oiling by fractional crystallisation.
Should any preparatory treatment prior to the abovementioned treatments be necessary by reason of technical requirements, the customs exemption shall apply only to the quantities of the products intended for and actually subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also be exempt from customs duty.
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 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 99 and 2713 90 shall 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 shall not 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.
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes
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. Subject to paragraph (a) above, goods answering to a description in heading 2843 or 2846 are to be classified in those headings and in no other heading of this section.
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.
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:
having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
presented together; and
identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
CHAPTER 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
Notes
Except where the context otherwise requires, the headings of this chapter apply only to:
separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
the products mentioned in (a) above dissolved in water;
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;
the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
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.
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 2838), organic products included in headings 2843 to 2846 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:
oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811);
halide oxides of carbon (heading 2812);
carbon disulphide (heading 2813);
thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);
hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2851) other than calcium cyanamide, whether or not pure (Chapter 31).
Subject to the provisions of note 1 to Section VI, this chapter does not cover:
sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
organo-inorganic compounds other than those mentioned in note 2 above;
products mentioned in note 2, 3, 4 or 5 to Chapter 31;
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;
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;
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;
the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).
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.
Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.
Heading 2844 applies only to:
technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;
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;
compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
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);
spent (irradiated) fuel elements (cartridges) of nuclear reactors;
radioactive residues whether or not usable.
The term ‘isotopes’, for the purposes of this note and of the wording of headings 2844 and 2845, refers to:
individual nuclides, excluding, however, those existing in nature in the monoisotopic state,
mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
Heading 2848 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.
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.
Additional note
Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.
CHEMICAL ELEMENTS
2801Fluorine, chlorine, bromine and iodine28011000Chlorine5,5—28012000IodineFree—280130Fluorine; bromine28013010Fluorine5—28013090Bromine5,5—28020000Sulphur, sublimed or precipitated; colloidal sulphur4,6—280300Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)28030010Methane blackFree—28030080OtherFree—2804Hydrogen, rare gases and other non-metals28041000Hydrogen3,7m3(105)Rare gases28042100Argon5m3(105)280429Other28042910HeliumFreem3(105)28042990Other5m3(105)28043000Nitrogen5,5m3(105)28044000Oxygen5m3(105)280450Boron; tellurium28045010Boron5,5—28045090Tellurium2,1—Silicon28046100Containing by weight not less than 99,99 % of siliconFree—28046900Other5,5—28047000Phosphorus5,5—28048000Arsenic2,1—28049000SeleniumFree—2805Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercuryAlkali or alkaline-earth metals28051100Sodium5—28051200Calcium5,5—280519Other28051910Strontium and barium5,5—28051990Other4,1—280530Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed28053010Intermixtures or interalloys5,5—28053090Other2,7—280540Mercury28054010In flasks of a net content of 34,5 kg (standard weight), of a fob value, per flask, not exceeding € 2243—28054090OtherFree—INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS
2806Hydrogen chloride (hydrochloric acid); chlorosulphuric acid28061000Hydrogen chloride (hydrochloric acid)5,5—28062000Chlorosulphuric acid5,5—280700Sulphuric acid; oleum28070010Sulphuric acid3—28070090Oleum3—28080000Nitric acid; sulphonitric acids5,5—2809Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined28091000Diphosphorus pentaoxide5,5kg P2O528092000Phosphoric acid and polyphosphoric acids5,5kg P2O5281000Oxides of boron; boric acids28100010Diboron trioxideFree—28100090Other3,7—2811Other inorganic acids and other inorganic oxygen compounds of non-metalsOther inorganic acids28111100Hydrogen fluoride (hydrofluoric acid)5,5—281119Other28111910Hydrogen bromide (hydrobromic acid)Free—28111920Hydrogen cyanide (hydrocyanic acid)5,3—28111980Other5,3—Other inorganic oxygen compounds of non-metals28112100Carbon dioxide5,5—28112200Silicon dioxide4,6—28112300Sulphur dioxide5,5—281129Other28112910Sulphur trioxide (sulphuric anhydride); diarsenic trioxide4,6—28112930Nitrogen oxides5—28112990Other5,3—HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
2812Halides and halide oxides of non-metals281210Chlorides and chloride oxidesOf phosphorus28121011Phosphorus trichloride oxide (phosphoryl trichloride)5,5—28121015Phosphorus trichloride5,5—28121016Phosphorus pentachloride5,5—28121018Other5,5—Other28121091Disulphur dichloride5,5—28121093Sulphur dichloride5,5—28121094Phosgene (carbonyl chloride)5,5—28121095Thionyl dichloride (thionyl chloride)5,5—28121099Other5,5—28129000Other5,5—2813Sulphides of non-metals; commercial phosphorus trisulphide28131000Carbon disulphide5,5—281390Other28139010Phosphorus sulphides, commercial phosphorus trisulphide5,3—28139090Other3,7—INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS
2814Ammonia, anhydrous or in aqueous solution28141000Anhydrous ammonia5,5—28142000Ammonia in aqueous solution5,5—2815Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassiumSodium hydroxide (caustic soda)28151100Solid5,5—28151200In aqueous solution (soda lye or liquid soda)5,5kg NaOH281520Potassium hydroxide (caustic potash)28152010Solid5,5—28152090In aqueous solution (potassium lye or liquid potassium)5,5kg KOH28153000Peroxides of sodium or potassium5,5—2816Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium28161000Hydroxide and peroxide of magnesium4,1—28164000Oxides, hydroxides and peroxides, of strontium or barium5,5—28170000Zinc oxide; zinc peroxide5,5—2818Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide281810Artificial corundum, whether or not chemically defined28181010White, pink or ruby, with an aluminium oxide content exceeding 97,5 % by weight5,2—28181090Other5,2—28182000Aluminium oxide, other than artificial corundum4—28183000Aluminium hydroxide5,5—2819Chromium oxides and hydroxides28191000Chromium trioxide5,5—281990Other28199010Chromium dioxide3,7—28199090Other5,5—2820Manganese oxides28201000Manganese dioxide5,3—282090Other28209010Manganese oxide containing by weight 77 % or more of manganeseFree—28209090Other5,5—2821Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O328211000Iron oxides and hydroxides4,6—28212000Earth colours4,6—28220000Cobalt oxides and hydroxides; commercial cobalt oxides4,6—28230000Titanium oxides5,5—2824Lead oxides; red lead and orange lead28241000Lead monoxide (litharge, massicot)5,5—28242000Red lead and orange lead5,5—28249000Other5,5—2825Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides28251000Hydrazine and hydroxylamine and their inorganic salts5,5—28252000Lithium oxide and hydroxide5,3—28253000Vanadium oxides and hydroxides5,5—28254000Nickel oxides and hydroxidesFree—28255000Copper oxides and hydroxides3,2—28256000Germanium oxides and zirconium dioxide5,5—28257000Molybdenum oxides and hydroxides5,3—28258000Antimony oxides5,5—282590OtherCalcium oxide, hydroxide and peroxide28259011Calcium hydroxide of a purity of 98 % or more calculated on the dry weight, in the form of particles of which:not more than 1 % by weight have a particle-size exceeding 75 micrometres and
not more than 4 % by weight have a particle-size of less than 1,3 micrometres
SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
2826Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine saltsFluorides28261100Of ammonium or of sodium5,5—28261200Of aluminium5,3—28261900Other5,3—28262000Fluorosilicates of sodium or of potassium5,5—28263000Sodium hexafluoroaluminate (synthetic cryolite)5,5—282690Other28269010Dipotassium hexafluorozirconate5—28269090Other5,5—2827Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides28271000Ammonium chloride5,5—28272000Calcium chloride4,6—Other chlorides28273100Of magnesium4,6—28273200Of aluminium5,5—28273300Of iron2,1—28273400Of cobalt5,5—28273500Of nickel5,5—28273600Of zinc5,5—282739Other28273910Of tin4,1—28273980Other5,5—Chloride oxides and chloride hydroxides28274100Of copper3,2—282749Other28274910Of lead3,2—28274990Other5,3—Bromides and bromide oxides28275100Bromides of sodium or of potassium5,5—28275900Other5,5—28276000Iodides and iodide oxides5,5—2828Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites28281000Commercial calcium hypochlorite and other calcium hypochlorites5,5—28289000Other5,5—2829Chlorates and perchlorates; bromates and perbromates; iodates and periodatesChlorates28291100Of sodium5,5—28291900Other5,5—282990Other28299010Perchlorates4,8—28299040Bromates of potassium or of sodiumFree—28299080Other5,5—2830Sulphides; polysulphides, whether or not chemically defined28301000Sodium sulphides5,5—28302000Zinc sulphide5,5—28303000Cadmium sulphide5,5—283090Other28309011Sulphides of calcium, of antimony or of iron4,6—28309080Other5,5—2831Dithionites and sulphoxylates28311000Of sodium5,5—28319000Other5,5—2832Sulphites; thiosulphates28321000Sodium sulphites5,5—28322000Other sulphites5,5—28323000Thiosulphates5,5—2833Sulphates; alums; peroxosulphates (persulphates)Sodium sulphates28331100Disodium sulphate5,5—28331900Other5,5—Other sulphates28332100Of magnesium5,5—28332200Of aluminium5,5—28332300Of chromium5,5—28332400Of nickel5—28332500Of copper3,2—28332600Of zinc5,5—28332700Of barium5,5—283329Other28332910Of cadmium5,5—28332930Of cobalt; of titanium5,3—28332950Of iron5—28332970Of mercury; of lead4,6—28332990Other5—28333000Alums5,5—28334000Peroxosulphates (persulphates)5,5—2834Nitrites; nitrates28341000Nitrites5,5—Nitrates28342100Of potassium5,5—283429Other28342920Of barium; of beryllium; of cadmium; of cobalt; of nickel; of lead5,5—28342930Of copper; of mercury4,6—28342980Other3—2835Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined28351000Phosphinates (hypophosphites) and phosphonates (phosphites)5,5—Phosphates28352200Of mono- or disodium5,5—28352300Of trisodium5,5—28352400Of potassium5,5—283525Calcium hydrogenorthophosphate (‘dicalcium phosphate’)28352510With a fluorine content of less than 0,005 % by weight on the dry anhydrous product5,5—28352590With a fluorine content of 0,005 % or more but less than 0,2 % by weight on the dry anhydrous product5,5—283526Other phosphates of calcium28352610With a fluorine content of less than 0,005 % by weight on the dry anhydrous product5,5—28352690With a fluorine content of 0,005 % or more by weight on the dry anhydrous product5,5—283529Other28352910Of triammonium5,3—28352990Other5,5—Polyphosphates28353100Sodium triphosphate (sodium tripolyphosphate)5,5—28353900Other5,5—2836Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate28361000Commercial ammonium carbonate and other ammonium carbonates5,5—28362000Disodium carbonate5,5—28363000Sodium hydrogencarbonate (sodium bicarbonate)5,5—28364000Potassium carbonates5,5—28365000Calcium carbonate5—28366000Barium carbonate5,5—28367000Lead carbonates5,5—Other28369100Lithium carbonates5,5—28369200Strontium carbonate5,5—283699OtherCarbonates28369911Of magnesium; of copper3,7—28369918Other5,5—28369990Peroxocarbonates (percarbonates)5,5—2837Cyanides, cyanide oxides and complex cyanidesCyanides and cyanide oxides28371100Of sodium5,5—28371900Other5,5—28372000Complex cyanides5,5—28380000Fulminates, cyanates and thiocyanates5,5—2839Silicates; commercial alkali metal silicatesOf sodium28391100Sodium metasilicates5—28391900Other5—28392000Of potassium5—28399000Other5—2840Borates; peroxoborates (perborates)Disodium tetraborate (refined borax)28401100AnhydrousFree—284019Other28401910Disodium tetraborate pentahydrateFree—28401990Other5,3—284020Other borates28402010Borates of sodium, anhydrousFree—28402090Other5,3—28403000Peroxoborates (perborates)5,5—2841Salts of oxometallic or peroxometallic acids28411000Aluminates5,5—28412000Chromates of zinc or of lead5,5—28413000Sodium dichromate5,5—28415000Other chromates and dichromates; peroxochromates5,5—Manganites, manganates and permanganates28416100Potassium permanganate5,5—28416900Other5,5—28417000Molybdates5,5—28418000Tungstates (wolframates)5,5—284190Other28419030Zincates and vanadates4,6—28419080Other5,5—2842Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides28421000Double or complex silicates, including aluminosilicates whether or not chemically defined5,5—284290Other28429010Salts, double salts or complex salts of selenium or tellurium acids5,3—28429090Other5,5—MISCELLANEOUS
2843Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals284310Colloidal precious metals28431010Silver5,3—28431090Other3,7—Silver compounds28432100Silver nitrate5,5—28432900Other5,5—28433000Gold compounds3g284390Other compounds; amalgams28439010Amalgams5,3—28439090Other3g2844Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products284410Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compoundsNatural uranium28441010Crude; waste and scrap (Euratom)Freekg U28441030Worked (Euratom)Freekg U28441050Ferro-uraniumFreekg U28441090Other (Euratom)Freekg U284420Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these productsUranium enriched in U 235 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235 or compounds of these products28442025Ferro-uraniumFreegi F/S28442035Other (Euratom)Freegi F/SPlutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing plutonium or compounds of these productsMixtures of uranium and plutonium28442051Ferro-uraniumFreegi F/S28442059Other (Euratom)Freegi F/S28442099OtherFreegi F/S284430Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these productsUranium depleted in U 235; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235 or compounds of this product28443011Cermets5,5—28443019Other2,9—Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product28443051Cermets5,5—Other28443055Crude, waste and scrap (Euratom)Free—Worked28443061Bars, rods, angles, shapes and sections, sheets and strips (Euratom)Free—28443069Other (Euratom)1,5(105)—Compounds of uranium depleted in U 235 or of thorium, whether or not mixed together28443091Of thorium or of uranium depleted in U 235, whether or not mixed together (Euratom), other than thorium saltsFree—28443099OtherFree—284440Radioactive elements and isotopes and compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues28444010Uranium derived from U 233 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures and compounds derived from U 233 or compounds of this productFree—Other28444020Artificial radioactive isotopes (Euratom)Free—28444030Compounds of artificial radioactive isotopes (Euratom)Free—28444080OtherFree—28445000Spent (irradiated) fuel elements (cartridges) of nuclear reactors (Euratom)Freegi F/S2845Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined28451000Heavy water (deuterium oxide) (Euratom)5,5—284590Other28459010Deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products (Euratom)5,5—28459090Other5,5—2846Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals28461000Cerium compounds3,2—28469000Other3,2—28470000Hydrogen peroxide, whether or not solidified with urea5,5kg H2O228480000Phosphides, whether or not chemically defined, excluding ferrophosphorus5,5—2849Carbides, whether or not chemically defined28491000Of calcium5,5—28492000Of silicon5,5—284990Other28499010Of boron4,1—28499030Of tungsten5,5—28499050Of aluminium; of chromium; of molybdenum; of vanadium; of tantalum; of titanium5,5—28499090Other5,3—285000Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 284928500020Hydrides; nitrides4,6—28500050Azides5,5—28500070Silicides5,5—28500090Borides5,3—285100Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals28510010Distilled and conductivity water and water of similar purity2,7—28510030Liquid air (whether or not rare gases have been removed); compressed air4,1—28510050Cyanogen chloride5,5—28510080Other5,5—CHAPTER 29
ORGANIC CHEMICALS
Notes
Except where the context otherwise requires, the headings of this chapter apply only to:
separate chemically defined organic compounds, whether or not containing impurities;
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);
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;
the products mentioned in (a), (b) or (c) above dissolved in water;
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;
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;
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;
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.
This chapter does not cover:
goods of heading 1504 or crude glycerol of heading 1520;
ethyl alcohol (heading 2207 or 2208);
methane or propane (heading 2711);
the compounds of carbon mentioned in note 2 to Chapter 28;
urea (heading 3102 or 3105);
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);
enzymes (heading 3507);
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);
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
optical elements, for example, of ethylenediamine tartrate (heading 9001).
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.
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.
Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading 2929.
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.
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. 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. Subject to note 1 to Section VI and note 2 to Chapter 28: 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; and 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.
Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905).
Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
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, mercury or lead) directly linked to carbon atoms.
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).
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.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.
For the purposes of heading 2937:
the term ‘hormones’ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
the expression ‘used primarily as hormones’ applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.
Subheading note
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.
HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2901Acyclic hydrocarbons29011000SaturatedFree—Unsaturated29012100EthyleneFree—29012200Propene (propylene)Free—290123Butene (butylene) and isomers thereof29012310But-1-ene and but-2-eneFree—29012390OtherFree—290124Buta-1,3-diene and isoprene29012410Buta-1,3-dieneFree—29012490IsopreneFree—29012900OtherFree—2902Cyclic hydrocarbonsCyclanes, cyclenes and cycloterpenes29021100CyclohexaneFree—290219Other29021910CycloterpenesFree—29021980OtherFree—29022000BenzeneFree—29023000TolueneFree—Xylenes29024100o-XyleneFree—29024200m-XyleneFree—29024300p-XyleneFree—29024400Mixed xylene isomersFree—29025000StyreneFree—29026000EthylbenzeneFree—29027000CumeneFree—290290Other29029010Naphthalene and anthraceneFree—29029030Biphenyl and terphenylsFree—29029090OtherFree—2903Halogenated derivatives of hydrocarbonsSaturated chlorinated derivatives of acyclic hydrocarbons29031100Chloromethane (methyl chloride) and chloroethane (ethyl chloride)5,5—29031200Dichloromethane (methylene chloride)5,5—29031300Chloroform (trichloromethane)5,5—29031400Carbon tetrachloride5,5—290315001,2-Dichloroethane (ethylene dichloride)5,5—290319Other290319101,1,1-Trichloroethane (methylchloroform)5,5—29031980Other5,5—Unsaturated chlorinated derivatives of acyclic hydrocarbons29032100Vinyl chloride (chloroethylene)5,5—29032200Trichloroethylene5,5—29032300Tetrachloroethylene (perchloroethylene)5,5—29032900Other5,5—290330Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbonsBromides29033033Bromomethane (methyl bromide)5,5—29033035DibromomethaneFree—29033036Other5,5—29033080Fluorides and iodides5,5—Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens29034100Trichlorofluoromethane5,5—29034200Dichlorodifluoromethane5,5—29034300Trichlorotrifluoroethanes5,5—290344Dichlorotetrafluoroethanes and chloropentafluoroethane29034410Dichlorotetrafluoroethanes5,5—29034490Chloropentafluoroethane5,5—290345Other derivatives perhalogenated only with fluorine and chlorine29034510Chlorotrifluoromethane5,5—29034515Pentachlorofluoroethane5,5—29034520Tetrachlorodifluoroethanes5,5—29034525Heptachlorofluoropropanes5,5—29034530Hexachlorodifluoropropanes5,5—29034535Pentachlorotrifluoropropanes5,5—29034540Tetrachlorotetrafluoropropanes5,5—29034545Trichloropentafluoropropanes5,5—29034550Dichlorohexafluoropropanes5,5—29034555Chloroheptafluoropropanes5,5—29034590Other5,5—290346Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes29034610Bromochlorodifluoromethane5,5—29034620Bromotrifluoromethane5,5—29034690Dibromotetrafluoroethanes5,5—29034700Other perhalogenated derivatives5,5—290349OtherHalogenated only with fluorine and chlorine29034910Of methane, ethane or propane5,5—29034920Other5,5—Halogenated only with fluorine and bromine29034930Of methane, ethane or propane5,5—29034940Other5,5—29034980Other5,5—Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons290351001,2,3,4,5,6-Hexachlorocyclohexane5,5—290359Other290359101,2-Dibromo-4-(1,2-dibromoethyl)cyclohexaneFree—29035930TetrabromocyclooctanesFree—29035990Other5,5—Halogenated derivatives of aromatic hydrocarbons29036100Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene5,5—29036200Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)5,5—290369Other290369102,3,4,5,6-PentabromoethylbenzeneFree—29036990Other5,5—2904Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated29041000Derivatives containing only sulpho groups, their salts and ethyl esters5,5—29042000Derivatives containing only nitro or only nitroso groups5,5—290490Other29049020Sulphohalogenated derivatives5,5—29049040Trichloronitromethane (chloropicrin)5,5—29049085Other5,5—ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2905Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivativesSaturated monohydric alcohols29051100Methanol (methyl alcohol)5,5—29051200Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)5,5—29051300Butan-1-ol (n-butyl alcohol)5,5—290514Other butanols290514102-Methylpropan-2-ol (tert-butyl alcohol)4,6—29051490Other5,5—29051500Pentanol (amyl alcohol) and isomers thereof5,5—290516Octanol (octyl alcohol) and isomers thereof290516102-Ethylhexan-1-ol5,5—29051620Octan-2-olFree—29051680Other5,5—29051700Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)5,5—29051900Other5,5—Unsaturated monohydric alcohols290522Acyclic terpene alcohols29052210Geraniol, citronellol, linalol, rhodinol and nerol5,5—29052290Other5,5—290529Other29052910Allyl alcohol5,5—29052990Other5,5—Diols29053100Ethylene glycol (ethanediol)5,5—29053200Propylene glycol (propane-1,2-diol)5,5—290539Other290539102-Methylpentane-2,4-diol (hexylene glycol)5,5—29053920Butane-1,3-diolFree—29053925Butane-1,4-diol5,5—290539302,4,7,9-Tetramethyldec-5-yne-4,7-diolFree—29053985Other5,5—Other polyhydric alcohols290541002-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)5,5—29054200Pentaerythritol5,5—29054300Mannitol9,6 + 125,8 €/100 kg/net—290544D-glucitol (sorbitol)In aqueous solution29054411Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content7,7 + 16,1 €/100 kg/net—29054419Other9,6 + 37,8 €/100 kg/net(107)—Other29054491Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content7,7 + 23 €/100 kg/net—29054499Other9,6 + 53,7 €/100 kg/net(107)—29054500Glycerol3,8—290549Other29054910Triols; tetrols5,5—29054980Other5,5—Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols29055100Ethchlorvynol (INN)Free—290559Other29055910Of monohydric alcohols5,5—Of polyhydric alcohols290559912,2-Bis(bromomethyl)propanediolFree—29055999Other5,5—2906Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivativesCyclanic, cyclenic or cycloterpenic29061100Menthol5,5—29061200Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols5,5—290613Sterols and inositols29061310Sterols5,5—29061390InositolsFree—29061400Terpineols5,5—29061900Other5,5—Aromatic29062100Benzyl alcohol5,5—29062900Other5,5—PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2907Phenols; phenol-alcoholsMonophenols29071100Phenol (hydroxybenzene) and its salts3—29071200Cresols and their salts2,1—29071300Octylphenol, nonylphenol and their isomers; salts thereof5,5—29071400Xylenols and their salts2,1—290715Naphthols and their salts290715101-NaphtholFree—29071590Other5,5—29071900Other5,5—Polyphenols; phenol-alcohols29072100Resorcinol and its salts5,5—29072200Hydroquinone (quinol) and its salts5,5—290723004,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts5,5—29072900Other5,5—2908Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols29081000Derivatives containing only halogen substituents and their salts5,5—29082000Derivatives containing only sulpho groups, their salts and esters5,5—29089000Other5,5—ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2909Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivativesAcyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives29091100Diethyl ether5,5—29091900Other5,5—29092000Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives5,5—290930Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives29093010Diphenyl etherFree—Brominated derivatives29093031Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-bis(pentabromophenoxy)benzeneFree—290930351,2-Bis(2,4,6-tribromophenoxy)ethane, for the manufacture of acrylonitrile-butadiene-styrene (ABS)(107)Free—29093038Other5,5—29093090Other5,5—Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives290941002,2'-Oxydiethanol (diethylene glycol, digol)5,5—29094200Monomethyl ethers of ethylene glycol or of diethylene glycol5,5—29094300Monobutyl ethers of ethylene glycol or of diethylene glycol5,5—29094400Other monoalkylethers of ethylene glycol or of diethylene glycol5,5—290949OtherAcyclic290949112-(2-Chloroethoxy)ethanolFree—29094919Other5,5—29094990Cyclic5,5—290950Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives29095010Guaiacol and guaiacolsulphonates of potassium5,5—29095090Other5,5—29096000Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives5,5—2910Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives29101000Oxirane (ethylene oxide)5,5—29102000Methyloxirane (propylene oxide)5,5—291030001-Chloro-2,3-epoxypropane (epichlorohydrin)5,5—29109000Other5,5—29110000Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives5—ALDEHYDE-FUNCTION COMPOUNDS
2912Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehydeAcyclic aldehydes without other oxygen function29121100Methanal (formaldehyde)5,5—29121200Ethanal (acetaldehyde)5,5—29121300Butanal (butyraldehyde, normal isomer)5,5—29121900Other5,5—Cyclic aldehydes without other oxygen function29122100Benzaldehyde5,5—29122900Other5,5—29123000Aldehyde-alcohols5,5—Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function29124100Vanillin (4-hydroxy-3-methoxybenzaldehyde)5,5—29124200Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)5,5—29124900Other5,5—29125000Cyclic polymers of aldehydes5,5—29126000Paraformaldehyde5,5—29130000Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29125,5—KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS
2914Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivativesAcyclic ketones without other oxygen function29141100Acetone5,5—29141200Butanone (methyl ethyl ketone)5,5—291413004-Methylpentan-2-one (methyl isobutyl ketone)5,5—291419Other291419105-Methylhexan-2-oneFree—29141990Other5,5—Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function29142100Camphor5,5—29142200Cyclohexanone and methylcyclohexanones5,5—29142300Ionones and methylionones5,5—29142900Other5,5—Aromatic ketones without other oxygen function29143100Phenylacetone (phenylpropan-2-one)5,5—29143900Other5,5—291440Ketone-alcohols and ketone-aldehydes291440104-Hydroxy-4-methylpentan-2-one (diacetone alcohol)5,5—29144090Other3—29145000Ketone-phenols and ketones with other oxygen function5,5—Quinones29146100Anthraquinone5,5—291469Other291469101,4-NaphthoquinoneFree—29146990Other5,5—29147000Halogenated, sulphonated, nitrated or nitrosated derivatives5,5—CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesFormic acid, its salts and esters29151100Formic acid5,5—29151200Salts of formic acid5,5—29151300Esters of formic acid5,5—Acetic acid and its salts; acetic anhydride29152100Acetic acid5,5—29152200Sodium acetate5,5—29152300Cobalt acetates5,5—29152400Acetic anhydride5,5—29152900Other5,5—Esters of acetic acid29153100Ethyl acetate5,5—29153200Vinyl acetate5,5—29153300n-Butyl acetate5,5—29153400Isobutyl acetate5,5—291535002-Ethoxyethyl acetate5,5—291539Other29153910Propyl acetate and isopropyl acetate5,5—29153930Methyl acetate, pentyl acetate (amyl acetate), isopentyl acetate (isoamyl acetate) and glycerol acetates5,5—29153950p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl acetate, santalyl acetate and the acetates of phenylethane-1,2-diol5,5—29153990Other5,5—29154000Mono-, di- or trichloroacetic acids, their salts and esters5,5—29155000Propionic acid, its salts and esters4,2—291560Butanoic acids, pentanoic acids, their salts and estersButanoic acids and their salts and esters291560111-Isopropyl-2,2-dimethyltrimethylene diisobutyrateFree—29156019Other5,5—29156090Pentanoic acids and their salts and esters5,5—291570Palmitic acid, stearic acid, their salts and esters29157015Palmitic acid5,5—29157020Salts and esters of palmitic acid5,5—29157025Stearic acid5,5—29157030Salts of stearic acid5,5—29157080Esters of stearic acid5,5—291590Other29159010Lauric acid5,5—29159020Chloroformates5,5—29159080Other5,5—2916Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesUnsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives29161100Acrylic acid and its salts6,5—291612Esters of acrylic acid29161210Methyl acrylate6,5—29161220Ethyl acrylate6,5—29161290Other6,5—29161300Methacrylic acid and its salts6,5—291614Esters of methacrylic acid29161410Methyl methacrylate6,5—29161490Other6,5—29161500Oleic, linoleic or linolenic acids, their salts and esters6,5—291619Other29161910Undecenoic acids and their salts and esters5,9—29161930Hexa-2,4-dienoic acid (sorbic acid)6,5—29161940Crotonic acidFree—29161980Other6,5—29162000Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives6,5—Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives29163100Benzoic acid, its salts and esters6,5—291632Benzoyl peroxide and benzoyl chloride29163210Benzoyl peroxide6,5—29163290Benzoyl chloride6,5—29163400Phenylacetic acid and its saltsFree—29163500Esters of phenylacetic acidFree—29163900Other6,5—2917Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesAcyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives29171100Oxalic acid, its salts and esters6,5—291712Adipic acid, its salts and esters29171210Adipic acid and its salts6,5—29171290Esters of adipic acid6,5—291713Azelaic acid, sebacic acid, their salts and esters29171310Sebacic acidFree—29171390Other6—29171400Maleic anhydride6,5—291719Other29171910Malonic acid, its salts and esters6,5—29171990Other6,3—29172000Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives6—Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives29173100Dibutyl orthophthalates6,5—29173200Dioctyl orthophthalates6,5—29173300Dinonyl or didecyl orthophthalates6,5—29173400Other esters of orthophthalic acid6,5—29173500Phthalic anhydride6,5—29173600Terephthalic acid and its salts6,5—29173700Dimethyl terephthalate6,5—291739OtherBrominated derivatives29173911Ester or anhydride of tetrabromophthalic acidFree—29173919Other6,5—Other29173930Benzene-1,2,4-tricarboxylic acidFree—29173940Isophthaloyl dichloride, containing by weight 0,8 % or less of terephthaloyl dichlorideFree—29173950Naphthalene-1,4,5,8-tetracarboxylic acidFree—29173960Tetrachlorophthalic anhydrideFree—29173970Sodium 3,5-bis(methoxycarbonyl)benzenesulphonateFree—29173980Other6,5—2918Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesCarboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives29181100Lactic acid, its salts and esters6,5—29181200Tartaric acid6,5—29181300Salts and esters of tartaric acid6,5—29181400Citric acid6,5—29181500Salts and esters of citric acid6,5—29181600Gluconic acid, its salts and esters6,5—291819Other29181930Cholic acid,3-α,12-α-dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid), their salts and esters6,3—291819402,2-Bis(hydroxymethyl)propionic acidFree—29181980Other6,5—Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives29182100Salicylic acid and its salts6,5—29182200o-Acetylsalicylic acid, its salts and esters6,5—291823Other esters of salicylic acid and their salts29182310Methyl salicylate and phenyl salicylate (salol)6,5—29182390Other6,5—291829Other29182910Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters6,5—291829304-Hydroxybenzoic acid, its salts and esters6,5—29182980Other6,5—29183000Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives6,5—291890Other291890102,6-Dimethoxybenzoic acidFree—29189020Dicamba (ISO)Free—29189030Sodium phenoxyacetateFree—29189090Other6,5—ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
291900Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives29190010Tributyl phosphates, triphenyl phosphate, tritolyl phosphates, trixylyl phosphates, and tris(2-chloroethyl) phosphate6,5—29190090Other6,5—2920Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives29201000Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives6,5—292090Other29209010Sulphuric esters and carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives6,5—29209020Dimethyl phosphonate (dimethyl phosphite)6,5—29209030Trimethyl phosphite (trimethoxyphosphine)6,5—29209040Triethyl phosphite6,5—29209050Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl phosphite)6,5—29209085Other products6,5—NITROGEN-FUNCTION COMPOUNDS
2921Amine-function compoundsAcyclic monoamines and their derivatives; salts thereof292111Methylamine, di- or trimethylamine and their salts29211110Methylamine, di- or trimethylamine6,5kg met.am.29211190Salts6,5—29211200Diethylamine and its salts5,7—292119Other29211910Triethylamine and its salts6,5—29211930Isopropylamine and its salts6,5—292119401,1,3,3-TetramethylbutylamineFree—29211980Other6,5—Acyclic polyamines and their derivatives; salts thereof29212100Ethylenediamine and its salts6—29212200Hexamethylenediamine and its salts6,5—29212900Other6—292130Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof29213010Cyclohexylamine and cyclohexyldimethylamine, and their salts6,3—29213091Cyclohex-1,3-ylenediamine (1,3-diaminocyclohexane)Free—29213099Other6,5—Aromatic monoamines and their derivatives; salts thereof29214100Aniline and its salts6,5—292142Aniline derivatives and their salts29214210Halogenated, sulphonated, nitrated and nitrosated derivatives and their salts6,5—29214290Other6,5—29214300Toluidines and their derivatives; salts thereof6,5—29214400Diphenylamine and its derivatives; salts thereof6,5—292145001-Naphthylamine (α-naphthylamine), 2-naphthylamine (β-naphthylamine) and their derivatives; salts thereof6,5—29214600Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereofFree—292149Other29214910Xylidines and their derivatives; salts thereof6,5—29214980Other6,5—Aromatic polyamines and their derivatives; salts thereof292151o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereofo-, m-, p-Phenylenediamine, diaminotoluenes and their halogenated, sulphonated, nitrated and nitrosated derivatives; salts thereof29215111m-Phenylenediamine, of a purity by weight of 99 % or more and containing:1 % or less by weight of water,
200 mg/kg or less of o-phenylenediamine and
450 mg/kg or less of p-phenylenediamine
ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
2930Organo-sulphur compounds29301000Dithiocarbonates (xanthates)6,5—29302000Thiocarbamates and dithiocarbamates6,5—29303000Thiuram mono-, di- or tetrasulphides6,5—293040Methionine29304010Methionine (INN)Free—29304090Other6,5—293090Other29309013Cysteine and cystine6,5—29309016Derivatives of cysteine or cystine6,5—29309020Thiodiglycol (INN) (2,2'-thiodiethanol)6,5—29309030DL-2-hydroxy-4-(methylthio)butyric acidFree—293090402,2'-Thiodiethylbis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)propionate]Free—29309050Mixture of isomers consisting of 4-methyl-2,6-bis(methylthio)-m-phenylenediamine and 2-methyl-4,6-bis(methylthio)-m-phenylenediamineFree—29309070Other6,5—293100Other organo-inorganic compounds29310010Dimethyl methylphosphonate6,5—29310020Methylphosphonoyl difluoride (methylphosphonic difluoride)6,5—29310030Methylphosphonoyl dichloride (methylphosphonic dichloride)6,5—29310095Other6,5—2932Heterocyclic compounds with oxygen hetero-atom(s) onlyCompounds containing an unfused furan ring (whether or not hydrogenated) in the structure29321100Tetrahydrofuran6,5—293212002-Furaldehyde (furfuraldehyde)6,5—29321300Furfuryl alcohol and tetrahydrofurfuryl alcohol6,5—29321900Other6,5—Lactones29322100Coumarin, methylcoumarins and ethylcoumarins6,5—293229Other lactones29322910PhenolphthaleinFree—293229201-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acidFree—293229303'-Chloro-6'-cyclohexylaminospiro[isobenzofuran-1(3H),9'-xanthen]-3-oneFree—293229406'-(N-Ethyl-p-toluidino)-2'-methylspiro[isobenzofuran-1(3H),9'-xanthen]-3-oneFree—29322950Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylateFree—29322960gamma-Butyrolactone6,5—29322985Other6,5—Other29329100Isosafrole6,5—293292001-(1,3-Benzodioxol-5-yl)propan-2-one6,5—29329300Piperonal6,5—29329400Safrole6,5—29329500Tetrahydrocannabinols (all isomers)6,5—293299Other29329950Epoxides with a four-membered ring6,5—29329970Other cyclic acetals and internal hemiacetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives6,5—29329985Other6,5—2933Heterocyclic compounds with nitrogen hetero-atom(s) onlyCompounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure293311Phenazone (antipyrin) and its derivatives29331110Propyphenazone (INN)Free—29331190Other6,5—293319Other29331910Phenylbutazone (INN)Free—29331990Other6,5—Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure29332100Hydantoin and its derivatives6,5—293329Other29332910Naphazoline hydrochloride (INNM) and naphazoline nitrate (INNM); phentolamine (INN); tolazoline hydrochloride (INNM)Free—29332990Other6,5—Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure29333100Pyridine and its salts5,3—29333200Piperidine and its salts6,5—29333300Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof6,5—293339Other29333910Iproniazid (INN); ketobemidone hydrochloride (INNM); pyridostigmine bromide (INN)Free—293339202,3,5,6-TetrachloropyridineFree—293339253,6-Dichloropyridine-2-carboxylic acidFree—293339352-Hydroxyethylammonium-3,6-dichloropyridine-2-carboxylateFree—293339402-Butoxyethyl(3,5,6-trichloro-2-pyridyloxy)acetateFree—293339453,5-Dichloro-2,4,6-trifluoropyridineFree—29333950Fluroxypyr (ISO), methyl ester4—293339554-MethylpyridineFree—29333999Other6,5—Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused29334100Levorphanol (INN) and its saltsFree—293349Other29334910Halogen derivatives of quinoline; quinolinecarboxylic acid derivatives5,5—29334930Dextromethorphan (INN) and its saltsFree—29334990Other6,5—Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure29335200Malonylurea (barbituric acid) and its salts6,5—293353Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof29335310Phenobarbital (INN), barbital (INN), and their saltsFree—29335390Other6,5—29335400Other derivatives of malonylurea (barbituric acid); salts thereof6,5—29335500Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereofFree—293359Other29335910Diazinon (ISO)Free—293359201,4-Diazabicyclo[2.2.2]octane (triethylenediamine)Free—29335995Other6,5—Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure29336100Melamine6,5—293369Other29336910Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro-1,3,5-trinitro-1,3,5-triazine (hexogen, trimethylenetrinitramine)5,5—29336920Methenamine (INN) (hexamethylenetetramine)Free—293369302,6-Di-tert-butyl-4-[4,6-bis(octylthio)-1,3,5-triazin-2-ylamino]phenolFree—29336980Other6,5—Lactams293371006-Hexanelactam (epsilon-caprolactam)6,5—29337200Clobazam (INN) and methyprylon (INN)Free—29337900Other lactams6,5—Other293391Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof29339110Chlordiazepoxide (INN)Free—29339190Other6,5—293399Other29339910Benzimidazole-2-thiol (mercaptobenzimidazole)6,5—29339920Indole,3-methylindole (skatole),6-allyl-6,7-dihydro-5H-dibenz[c,e]azepine (azapetine), phenindamine (INN) and their salts; imipramine hydrochloride (INNM)5,5—29339930Monoazepines6,5—29339940Diazepines6,5—293399502,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenolFree—29339990Other6,5—2934Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds29341000Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure6,5—293420Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused29342020Di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercaptobenzothiazole) and its salts6,5—29342080Other6,5—293430Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused29343010Thiethylperazine (INN); thioridazine (INN) and its saltsFree—29343090Other6,5—Other29349100Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereofFree—293499Other29349910Chlorprothixene (INN); thenalidine (INN) and its tartrates and maleatesFree—29349920Furazolidone (INN)Free—293499307-Aminocephalosporanic acidFree—29349940Salts and esters of (6R,7R)-3-acetoxymethyl-7-[(R)-2-formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabicyclo[4.2.0]oct-2-ene-2-carboxylic acidFree—293499501-[2-(1,3-Dioxan-2-yl)ethyl]-2-methylpyridinium bromideFree—29349990Other6,5—293500Sulphonamides293500103-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamideFree—29350020Metosulam (ISO)Free—29350090Other6,5—PROVITAMINS, VITAMINS AND HORMONES
2936Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent29361000Provitamins, unmixedFree—Vitamins and their derivatives, unmixed29362100Vitamins A and their derivativesFree—29362200Vitamin B1 and its derivativesFree—29362300Vitamin B2 and its derivativesFree—29362400D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivativesFree—29362500Vitamin B6 and its derivativesFree—29362600Vitamin B12 and its derivativesFree—29362700Vitamin C and its derivativesFree—29362800Vitamin E and its derivativesFree—293629Other vitamins and their derivatives29362910Vitamin B9 and its derivativesFree—29362930Vitamin H and its derivativesFree—29362990OtherFree—293690Other, including natural concentratesNatural concentrates of vitamins29369011Natural concentrates of vitamins A + DFree—29369019OtherFree—29369090Intermixtures, whether or not in any solventFree—2937Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormonesPolypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues29371100Somatotropin, its derivatives and structural analoguesFreeg29371200Insulin and its saltsFreeg29371900OtherFreegSteroidal hormones, their derivatives and structural analogues29372100Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)Freeg29372200Halogenated derivatives of corticosteroidal hormonesFreeg29372300Oestrogens and progestogensFreeg29372900OtherFreegCatecholamine hormones, their derivatives and structural analogues29373100EpinephrineFreeg29373900OtherFreeg29374000Amino-acid derivativesFreeg29375000Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analoguesFreeg29379000OtherFreegGLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
2938Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives29381000Rutoside (rutin) and its derivatives6,5—293890Other29389010Digitalis glycosides6—29389030Glycyrrhizic acid and glycyrrhizates5,7—29389090Other6,5—2939Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivativesAlkaloids of opium and their derivatives; salts thereof29391100Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereofFree—29391900OtherFree—Alkaloids of cinchona and their derivatives; salts thereof29392100Quinine and its saltsFree—29392900OtherFree—29393000Caffeine and its saltsFree—Ephedrines and their salts29394100Ephedrine and its saltsFree—29394200Pseudoephedrine (INN) and its saltsFree—29394300Cathine (INN) and its saltsFree—29394900OtherFree—Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof29395100Fenetylline (INN) and its saltsFree—29395900OtherFree—Alkaloids of rye ergot and their derivatives; salts thereof29396100Ergometrine (INN) and its saltsFree—29396200Ergotamine (INN) and its saltsFree—29396300Lysergic acid and its saltsFree—29396900OtherFree—Other293991Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereofCocaine and its salts29399111Crude cocaineFreeg29399119OtherFreeg29399190OtherFree—29399900OtherFree—OTHER ORGANIC COMPOUNDS
29400000Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 29396,5—2941Antibiotics294110Penicillins and their derivatives with a penicillanic acid structure; salts thereof29411010Amoxicillin (INN) and its saltsFree—29411020Ampicillin (INN), metampicillin (INN), pivampicillin (INN), and their saltsFree—29411090OtherFree—294120Streptomycins and their derivatives; salts thereof29412030Dihydrostreptomycin, its salts, esters and hydrates5,3—29412080OtherFree—29413000Tetracyclines and their derivatives; salts thereofFree—29414000Chloramphenicol and its derivatives; salts thereofFree—29415000Erythromycin and its derivatives; salts thereofFree—29419000OtherFree—29420000Other organic compounds6,5—CHAPTER 30
PHARMACEUTICAL PRODUCTS
Notes
This chapter does not cover:
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);
plasters specially calcined or finely ground for use in dentistry (heading 2520);
aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301);
preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;
soap or other products of heading 3401 containing added medicaments;
preparations with a basis of plaster for use in dentistry (heading 3407); or
blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).
For the purposes of heading 3002, the expression ‘modified immunological products’ applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:
as unmixed products:
unmixed products dissolved in water;
all goods of Chapter 28 or 29; and
simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent;
as products which have been mixed:
colloidal solutions and suspensions (other than colloidal sulphur);
vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
salts and concentrates obtained by evaporating natural mineral waters.
Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:
sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;
sterile laminaria and sterile laminaria tents;
sterile absorbable surgical or dental haemostatics;
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;
blood-grouping reagents;
dental cements and other dental fillings; bone reconstruction cements;
first-aid boxes and kits;
chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;
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; and
waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life.
Additional note:
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:
the specific diseases, ailments or their symptoms for which the product is to be used;
the concentration of active substance or substances contained therein;
dosage; and
mode of application.
This heading includes homeopathic medicinal preparations when they meet the above mentioned conditions of (a), (c) and (d).
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.
CHAPTER 31
FERTILISERS
Notes
This chapter does not cover:
animal blood of heading 0511;
separate chemically defined compounds (other than those answering to the descriptions in note 2(A), 3(A), 4(A) or 5 below); or
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).
Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
goods which answer to one or other of the descriptions given below:
sodium nitrate, whether or not pure;
ammonium nitrate, whether or not pure;
double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
ammonium sulphate, whether or not pure;
double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
calcium cyanamide, whether or not pure or treated with oil;
urea, whether or not pure;
fertilisers consisting of any of the goods described in (A) above mixed together;
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;
liquid fertilisers consisting of the goods of subparagraph (A)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
goods which answer to one or other of the descriptions given below:
basic slag;
natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;
superphosphates (single, double or triple);
calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product;
fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit;
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.
Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
goods which answer to one or other of the descriptions given below:
crude natural potassium salts (for example, carnallite, kainite and sylvite);
potassium chloride, whether or not pure, except as provided in note 1(c) above;
potassium sulphate, whether or not pure;
magnesium potassium sulphate, whether or not pure;
fertilisers consisting of any of the goods described in (A) above mixed together.
Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.
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.
CHAPTER 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
Notes
This chapter does not cover:
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);
tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or
mastics of asphalt or other bituminous mastics (heading 2715).
Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
Headings 3203 to 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 and 3215.
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.
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.
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:
metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
Notes
This chapter does not cover:
natural oleoresins or vegetable extracts of heading 1301 or 1302;
soap or other products of heading 3401; or
gum, wood or sulphate turpentine or other products of heading 3805.
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.
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.
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.
CHAPTER 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
Notes
This chapter does not cover:
edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould-release preparations (heading 1517);
separate chemically defined compounds; or
shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).
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’.
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:
give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
reduce the surface tension of water to 4,5 × 10- 2 N/m (45 dyn/cm) or less.
In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.
In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
chemically produced organic products of a waxy character, whether or not water-soluble;
products obtained by mixing different waxes;
products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The heading does not apply to:
products of heading 1516, 3402 or 3823, even if having a waxy character;
unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).
CHAPTER 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
Notes
This chapter does not cover:
yeasts (heading 2102);
blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
enzymatic preparations for pre-tanning (heading 3202);
enzymatic soaking or washing preparations and other products of Chapter 34;
hardened proteins (heading 3913); or
gelatin products of the printing industry (Chapter 49).
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 %.
Such products with a reducing sugar content exceeding 10 % fall in heading 1702.
Additional note
Heading 3504 includes concentrated milk proteins with a protein content of more than 85 % by weight, calculated on the dry matter.
CHAPTER 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
Notes
This chapter does not cover separate chemically defined compounds other than those described in note 2(a) or (b) below.
The expression ‘articles of combustible materials’ in heading 3606 applies only to:
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;
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
resin torches, firelighters and the like.
CHAPTER 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
Notes
This chapter does not cover waste or scrap.
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.
Additional notes
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.
The expression ‘newsreels’ (subheading 3706 90 51) shall 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.
of a width of 75 mm or more but not exceeding 105 mm and
of a length of 100 m or more
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Notes
This chapter does not cover:
separate chemically defined elements or compounds with the exception of the following:
artificial graphite (heading 3801);
insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808;
products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);
certified reference materials specified in note 2 below;
products specified in note 3(a) or 3(c) below;
mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106);
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);
medicaments (heading 3003 or 3004); or
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).
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. 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.
Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:
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;
fusel oil; Dippel's oil;
ink removers put up in packings for retail sale;
stencil correctors and other correcting fluids put up in packings for retail sale; and
ceramic firing testers, fusible (for example, Seger cones).
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:
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;
industrial waste;
waste pharmaceuticals, as defined in note 4(k) to Chapter 30; or
clinical waste, as defined in note 6(a) below.
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).
For the purposes of heading 3825, the expression ‘other wastes’ applies to:
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);
waste organic solvents;
wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
other wastes from chemical or allied industries.
The expression ‘other wastes’ does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).
Subheading note
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.
20 % or more but not more than 35 % of copper and
2 % or more but not more than 3 % of bismuth,
SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Notes
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:
having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
presented together; and
identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
CHAPTER 39
PLASTICS AND ARTICLES THEREOF
Notes
Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
Throughout the nomenclature, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.
This chapter does not cover:
waxes of heading 2712 or 3404;
separate chemically defined organic compounds (Chapter 29);
heparin or its salts (heading 3001);
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;
organic surface-active agents or preparations of heading 3402;
run gums or ester gums (heading 3806);
diagnostic or laboratory reagents on a backing of plastics (heading 3822);
synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;
plaits, wickerwork or other articles of Chapter 46;
wallcoverings of heading 4814;
goods of Section XI (textiles and textile articles);
articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof);
imitation jewellery of heading 7117;
articles of Section XVI (machines and mechanical or electrical appliances);
parts of aircraft or vehicles of Section XVII;
articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
articles of Chapter 91 (for example, clock or watch cases);
articles of Chapter 92 (for example, musical instruments or parts thereof);
articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
articles of Chapter 95 (for example, toys, games, sports requisites); or
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).
Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902);
resins, not highly polymerised, of the coumarone-indene type (heading 3911);
other synthetic polymers with an average of at least five monomer units;
silicones (heading 3910);
resols (heading 3909) and other prepolymers.
The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.
For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.
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.
In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:
liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).
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.
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.
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).
Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:
reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
gutters and fittings therefor;
doors, windows and their frames and thresholds for doors;
balconies, balustrades, fencing, gates and similar barriers;
shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof;
large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
ornamental architectural features, for example, flutings, cupolas, dovecotes; and
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.
Subheading notes
Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
where there is a subheading named ‘Other’ in the same series:
the designation in a subheading of a polymer by the prefix ‘poly’ (e.g., 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;
the copolymers named in subheadings 3901 30, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;
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;
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;
where there is no subheading named ‘Other’ in the same series:
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;
chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers.
Additional note
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:
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
made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics.
(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).
PRIMARY FORMS
3901Polymers of ethylene, in primary forms390110Polyethylene having a specific gravity of less than 0,9439011010Linear polyethylene6,5—39011090Other6,5—390120Polyethylene having a specific gravity of 0,94 or more39012010Polyethylene in one of the forms mentioned in note 6(b) to this chapter, of a specific gravity of 0,958 or more at 23 °C, containing:50 mg/kg or less of aluminium,
2 mg/kg or less of calcium,
2 mg/kg or less of chromium,
2 mg/kg or less of iron,
2 mg/kg or less of nickel,
2 mg/kg or less of titanium and
8 mg/kg or less of vanadium,
9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and
5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol
WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
3915Waste, parings and scrap, of plastics39151000Of polymers of ethylene6,5—39152000Of polymers of styrene6,5—39153000Of polymers of vinyl chloride6,5—391590Of other plasticsOf addition polymerisation products39159011Of polymers of propylene6,5—39159018Other6,5—39159090Other6,5—3916Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics39161000Of polymers of ethylene6,5—391620Of polymers of vinyl chloride39162010Of poly(vinyl chloride)6,5—39162090Other6,5—391690Of other plasticsOf condensation or rearrangement polymerisation products, whether or not chemically modified39169011Of polyesters6,5—39169013Of polyamides6,5—39169015Of epoxide resins6,5—39169019Other6,5—Of addition polymerisation products39169051Of polymers of propylene6,5—39169059Other6,5—39169090Other6,5—3917Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics391710Artificial guts (sausage casings) of hardened protein or of cellulosic materials39171010Of hardened protein5,3—39171090Of cellulosic materials6,5—Tubes, pipes and hoses, rigid391721Of polymers of ethylene39172110Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6,5—39172190Other6,5—391722Of polymers of propylene39172210Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6,5—39172290Other6,5—391723Of polymers of vinyl chloride39172310Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6,5—39172390Other6,5—391729Of other plasticsSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked39172912Of condensation or rearrangement polymerisation products, whether or not chemically modified6,5—39172915Of addition polymerisation products6,5—39172919Other6,5—39172990Other6,5—Other tubes, pipes and hoses39173100Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa6,5—391732Other, not reinforced or otherwise combined with other materials, without fittingsSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked39173210Of condensation or rearrangement polymerisation products, whether or not chemically modified6,5—Of addition polymerisation products39173231Of polymers of ethylene6,5—39173235Of polymers of vinyl chloride6,5—39173239Other6,5—39173251Other6,5—Other39173291Artificial sausage casings6,5—39173299Other6,5—39173300Other, not reinforced or otherwise combined with other materials, with fittings6,5—391739OtherSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked39173912Of condensation or rearrangement polymerisation products, whether or not chemically modified6,5—39173915Of addition polymerisation products6,5—39173919Other6,5—39173990Other6,5—39174000Fittings6,5—3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter391810Of polymers of vinyl chloride39181010Consisting of a support impregnated, coated or covered with poly(vinyl chloride)6,5m239181090Other6,5m239189000Of other plastics6,5m23919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls391910In rolls of a width not exceeding 20 cmStrips, the coating of which consists of unvulcanised natural or synthetic rubber39191011Of plasticised poly(vinyl chloride) or of polyethylene6,3—39191013Of non-plasticised poly(vinyl chloride)6,3—39191015Of polypropylene6,3—39191019Other6,3—OtherOf condensation or rearrangement polymerisation products, whether or not chemically modified39191031Of polyesters6,5—39191038Other6,5—Of addition polymerisation products39191061Of plasticised poly(vinyl chloride) or of polyethylene6,5—39191069Other6,5—39191090Other6,5—391990Other39199010Further worked than surface-worked, or cut to shapes other than rectangular (including square)6,5—OtherOf condensation or rearrangement polymerisation products, whether or not chemically modified39199031Of polycarbonates, alkyd resins, polyallyl esters or other polyesters6,5—39199038Other6,5—Of addition polymerisation products39199061Of plasticised poly(vinyl chloride) or of polyethylene6,5—39199069Other6,5—39199090Other6,5—3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials392010Of polymers of ethyleneOf a thickness not exceeding 0,125 mmOf polyethylene having a specific gravity ofLess than 0,9439201023Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits(125)Free—OtherNot printed39201024Stretch film6,5—39201026Other6,5—39201027Printed6,5—392010280,94 or more6,5—39201040Other6,5—Of a thickness exceeding 0,125 mm39201081Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agentFree—39201089Other6,5—392020Of polymers of propyleneOf a thickness not exceeding 0,10 mm39202021Biaxially oriented6,5—39202029Other6,5—Of a thickness exceeding 0,10 mmStrip of a width exceeding 5 mm but not exceeding 20 mm of the kind used for packaging39202071Decorative strip6,5—39202079Other6,5—39202090Other6,5—39203000Of polymers of styrene6,5—Of polymers of vinyl chloride392043Containing by weight not less than 6 % of plasticisers39204310Of a thickness not exceeding 1 mm6,5—39204390Of a thickness exceeding 1 mm6,5—392049Other39204910Of a thickness not exceeding 1 mm6,5—39204990Of a thickness exceeding 1 mm6,5—Of acrylic polymers39205100Of poly(methyl methacrylate)6,5—392059Other39205910Copolymer of acrylic and methacrylic esters, in the form of film of a thickness not exceeding 150 micrometresFree—39205990Other6,5—Of polycarbonates, alkyd resins, polyallyl esters or other polyesters39206100Of polycarbonates6,5—392062Of poly(ethylene terephthalate)Of a thickness not exceeding 0,35 mm39206211Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks(125)Free—39206213Poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates(125)Free—39206219Other6,5—39206290Of a thickness exceeding 0,35 mm6,5—39206300Of unsaturated polyesters6,5—39206900Of other polyesters6,5—Of cellulose or its chemical derivatives392071Of regenerated cellulose39207110Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm6,5—39207190Other6,5—39207200Of vulcanised fibre5,7—392073Of cellulose acetate39207310Film in rolls or in strips, for cinematography or photography6,3—39207350Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm6,5—39207390Other6,5—39207900Of other cellulose derivatives6,5—Of other plastics39209100Of poly(vinyl butyral)6,5—39209200Of polyamides6,5—39209300Of amino-resins6,5—39209400Of phenolic resins6,5—392099Of other plasticsOf condensation or rearrangement polymerisation products, whether or not chemically modified39209921Polyimide sheet and strip, uncoated, or coated or covered solely with plasticFree—39209928Other6,5—Of addition polymerisation products39209951Poly(vinyl fluoride) sheetFree—39209953Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells(125)Free—39209955Biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mmFree—39209959Other6,5—39209990Other6,5—3921Other plates, sheets, film, foil and strip, of plasticsCellular39211100Of polymers of styrene6,5—39211200Of polymers of vinyl chloride6,5—392113Of polyurethanes39211310Flexible6,5—39211390Other6,5—39211400Of regenerated cellulose6,5—39211900Of other plastics6,5—392190OtherOf condensation or rearrangement polymerisation products, whether or not chemically modifiedOf polyesters39219011Corrugated sheet and plates6,5—39219019Other6,5—39219030Of phenolic resins6,5—Of amino-resinsLaminated39219041High-pressure laminates with a decorative surface on one or both sides6,5—39219043Other6,5—39219049Other6,5—39219055Other6,5—39219060Of addition polymerisation products6,5—39219090Other6,5—3922Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics39221000Baths, shower-baths, sinks and washbasins6,5—39222000Lavatory seats and covers6,5—39229000Other6,5—3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics39231000Boxes, cases, crates and similar articles6,5—Sacks and bags (including cones)39232100Of polymers of ethylene6,5—392329Of other plastics39232910Of poly(vinyl chloride)6,5—39232990Other6,5—392330Carboys, bottles, flasks and similar articles39233010Of a capacity not exceeding two litres6,5p/st39233090Of a capacity exceeding two litres6,5p/st392340Spools, cops, bobbins and similar supports39234010Spools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like of headings 8523 and 85245,3—39234090Other6,5—392350Stoppers, lids, caps and other closures39235010Caps and capsules for bottles6,5—39235090Other6,5—392390Other39239010Netting extruded in tubular form6,5—39239090Other6,5—3924Tableware, kitchenware, other household articles and toilet articles, of plastics39241000Tableware and kitchenware6,5—392490OtherOf regenerated cellulose39249011Sponges6,5—39249019Other6,5—39249090Other6,5—3925Builders' ware of plastics, not elsewhere specified or included39251000Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres6,5—39252000Doors, windows and their frames and thresholds for doors6,5p/st(125)39253000Shutters, blinds (including venetian blinds) and similar articles and parts thereof6,5—392590Other39259010Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings6,5—39259020Trunking, ducting and cable trays for electrical circuits6,5—39259080Other6,5—3926Other articles of plastics and articles of other materials of headings 3901 to 391439261000Office or school supplies6,5—39262000Articles of apparel and clothing accessories (including gloves, mittens and mitts)6,5—39263000Fittings for furniture, coachwork or the like6,5—39264000Statuettes and other ornamental articles6,5—392690Other39269050Perforated buckets and similar articles used to filter water at the entrance to drains6,5—Other39269091Made from sheet6,5—39269098Other6,5(125)—CHAPTER 40
RUBBER AND ARTICLES THEREOF
Notes
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.
This chapter does not cover:
goods of Section XI (textiles and textile articles);
footwear or parts thereof of Chapter 64;
headgear or parts thereof (including bathing caps) of Chapter 65;
mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
articles of Chapter 90, 92, 94 or 96; or
articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).
In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:
liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to:
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)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
thioplasts (TM); and
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.
Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); pigments or other colouring matter, other than those added solely for the purpose of identification; 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).
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:
emulsifiers or anti-tack agents;
small amounts of breakdown products of emulsifiers;
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.
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.
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.
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.
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.
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.
Additional note
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:
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
made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.
(Note 3(c) to Chapter 56 and note 4, last paragraph, to Chapter 59).
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Notes
This chapter does not cover:
parings or similar waste, of raw hides or skins (heading 0511);
birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
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 reindeer, of elk, of deer, of roebucks or of dogs.
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). 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.
Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.
CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
Notes
This chapter does not cover:
sterile surgical catgut or similar sterile suture materials (heading 3006);
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);
made-up articles of netting (heading 5608);
articles of Chapter 64;
headgear or parts thereof of Chapter 65;
whips, riding-crops or other articles of heading 6602;
cuff links, bracelets or other imitation jewellery (heading 7117);
fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);
strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
articles of Chapter 95 (for example, toys, games, sports requisites); or
buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.
In addition to the provisions of note 1 above, heading 4202 does not cover: bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923); articles of plaiting materials (heading 4602).
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.
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).
Additional note
For the purposes of the subheadings of heading 4202, the term ‘outer surface’ shall 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.
CHAPTER 43
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
Notes
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.
This chapter does not cover:
birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);
gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);
articles of Chapter 64;
headgear or parts thereof of Chapter 65; or
articles of Chapter 95 (for example, toys, games, sports requisites).
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.
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.
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).
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
CHAPTER 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Notes
This chapter does not cover:
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);
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);
wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
activated charcoal (heading 3802);
articles of heading 4202;
goods of Chapter 46;
footwear or parts thereof of Chapter 64;
goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);
goods of heading 6808;
imitation jewellery of heading 7117;
goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
parts of firearms (heading 9305);
articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
articles of Chapter 95 (for example, toys, games, sports requisites);
articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 9603; or
articles of Chapter 97 (for example, works of art).
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.
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.
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.
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.
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.
Subheading note
For the purposes of subheadings 4403 41 to 4403 49, 4407 24 to 4407 29, 4408 31 to 4408 39 and 4412 13 to 4412 99, the expression ‘tropical wood’ means one of the following types of wood: abura, acajou d'Afrique, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dark red meranti, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, light red meranti, limba, louro, maçaranduba, mahogany, makoré, mandioqueira, mansonia, mengkulang, meranti bakau, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, okoumé, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de Guatemala, palissandre de Para, palissandre de Rio, palissandre de Rose, pau Amarelo, pau marfim, pulai, punah, quaruba, ramin, sapelli, saqui-saqui, sepetir, sipo, sucupira, suren, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya, yellow meranti.
Additional notes
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.
For the purposes of subheadings 4414 00 10, 4418 10 10, 4418 20 10, 4419 00 10, 4420 10 11 and 4420 90 91, ‘tropical wood’ means the following tropical woods: okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany (Swietenia spp.), imbuia, balsa, palissandre de Rio, palissandre de Para and palissandre de Rose.
CHAPTER 45
CORK AND ARTICLES OF CORK
Note
This chapter does not cover:
footwear or parts of footwear of Chapter 64;
headgear or parts of headgear of Chapter 65; or
articles of Chapter 95 (for example, toys, games, sports requisites).
CHAPTER 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Notes
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, 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.
This chapter does not cover:
wallcoverings of heading 4814;
twine, cordage, ropes or cables, plaited or not (heading 5607);
footwear or headgear or parts thereof of Chapter 64 or 65;
vehicles or bodies for vehicles of basketware (Chapter 87); or
articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
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.
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
CHAPTER 47
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
Note
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.
CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Notes
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).
This chapter does not cover:
articles of Chapter 30;
stamping foils of heading 3212;
perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401) or with polishes, creams or similar preparations (heading 3405);
sensitised paper or paperboard of headings 3701 to 3704;
paper impregnated with diagnostic or laboratory reagents (heading 3822);
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);
articles of heading 4202 (for example, travel goods);
articles of Chapter 46 (manufactures of plaiting material);
paper yarn or textile articles of paper yarn (Section XI);
articles of Chapter 64 or 65;
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);
metal foil backed with paper or paperboard (Section XV);
articles of heading 9209; or
articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).
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.
In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 65 % 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.
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:
For paper or paperboard weighing not more than 150 g/m2:
containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and
weighing not more than 80 g/m2, or
coloured throughout the mass; or
containing more than 8 % ash, and
weighing not more than 80 g/m2, or
coloured throughout the mass; or
containing more than 3 % ash and having a brightness of 60 % or more; or
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
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.
For paper or paperboard weighing more than 150 g/m2:
coloured throughout the mass; or
having a brightness of 60 % or more, and
a caliper of 225 micrometres (microns) or less, or
a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or
having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
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.
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.
Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
in strips or rolls of a width exceeding 36 cm; or
in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:
paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;
with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
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.
Products on a base of paper or paperboard, suitable for use both as floor coverings and wallcoverings are to be classified in heading 4815.
Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.
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.
Subheading notes
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.
Weight (g/m2) Minimum Mullen bursting strength (kPa) 115 393 125 417 200 637 300 824 400 961
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:
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;
having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
Weight (g/m2)
Minimum tear (mN)
Minimum tensile (kN/m)
Machine direction
Machine direction plus cross direction
Cross direction
Machine direction plus cross direction
60
700
1 510
1,9
6
70
830
1 790
2,3
7,2
80
965
2 070
2,8
8,3
100
1 230
2 635
3,7
10,6
115
1 425
3 060
4,4
12,3
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 semi-chemical pulping process, 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.
Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, 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.
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.
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.
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.
CHAPTER 49
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
Notes
This chapter does not cover:
photographic negatives or positives on transparent bases (Chapter 37);
maps, plans or globes, in relief, whether or not printed (heading 9023);
playing cards or other goods of Chapter 95; or
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.
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.
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.
Heading 4901 also covers:
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;
a pictorial supplement accompanying, and subsidiary to, a bound volume; and
printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.
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.
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.
SECTION XI
TEXTILES AND TEXTILE ARTICLES
Notes
This section does not cover:
animal brush-making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0503);
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);
cotton linters or other vegetable materials of Chapter 14;
asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;
articles of heading 3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;
sensitised textiles of headings 3701 to 3704;
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);
woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;
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;
articles of textile materials of heading 4201 or 4202;
products or articles of Chapter 48 (for example, cellulose wadding);
footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
hairnets or other headgear or parts thereof of Chapter 65;
goods of Chapter 67;
abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;
glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
articles of Chapter 95 (for example, toys, games, sports requisites and nets);
articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or
articles of Chapter 97.
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. 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.
For the purposes of the above rule:
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;
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;
when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter;
where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.
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’: of silk or waste silk, measuring more than 20 000 decitex; of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex; of true hemp or flax: polished or glazed, measuring 1 429 decitex or more; or not polished or glazed, measuring more than 20 000 decitex;
of coir, consisting of three or more plies;
of other vegetable fibres, measuring more than 20 000 decitex; or
reinforced with metal thread.
Exceptions:
yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
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;
silkworm gut of heading 5006, and monofilaments of Chapter 54;
metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and
chenille yarn, gimped yarn and loop wale-yarn of heading 5606.
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: on cards, reels, tubes or similar supports, of a weight (including support) not exceeding: 85 g in the case of silk, waste silk or man-made filament yarn; or 125 g in other cases;
in balls, hanks or skeins of a weight not exceeding:
85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;
125 g in the case of all other yarns of less than 2 000 decitex; or
500 g in other cases;
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:
85 g in the case of silk, waste silk or man-made filament yarn; or
125 g in other cases.
Exceptions:
single yarn of any textile material, except:
single yarn of wool or fine animal hair, unbleached; and
single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;
multiple (folded) or cabled yarn, unbleached:
of silk or waste silk, however put up; or
of other textile material except wool or fine animal hair, in hanks or skeins;
multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
single, multiple (folded) or cabled yarn of any textile material:
in cross-reeled hanks or skeins; or
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).
For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:
put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams;
dressed for use as sewing thread; and
with a final ‘Z’ twist.
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:
— single yarn of nylon or other polyamides, or of polyesters: 60 cN/tex, — multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters: 53 cN/tex, — single, multiple (folded) or cabled yarn of viscose rayon: 27 cN/tex.
For the purposes of this section, the expression ‘made up’ means:
cut otherwise than into squares or rectangles;
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);
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;
cut to size and having undergone a process of drawn thread work;
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);
knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
For the purposes of Chapters 50 to 60:
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
Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
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.
Elastic products consisting of textile materials combined with rubber threads are classified in this section.
For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.
For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.
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.
Subheading notes
In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
‘Elastomeric yarn’:
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.
‘Unbleached yarn’:
Yarn which:
has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
is of indeterminate colour (grey yarn), manufactured from garnetted stock.
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).
‘Bleached yarn’:
Yarn which:
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;
consists of a mixture of unbleached and bleached fibres; or
is multiple (folded) or cabled and consists of unbleached and bleached yarns.
‘Coloured (dyed or printed) yarn’:
Yarn which:
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;
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;
is obtained from slivers or rovings which have been printed; or
is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
‘Unbleached woven fabric’:
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.
‘Bleached woven fabric’:
Woven fabric which:
has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
consists of bleached yarn; or
consists of unbleached and bleached yarn.
‘Dyed woven fabric’:
Woven fabric which:
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
consists of coloured yarn of a single uniform colour.
‘Woven fabric of yarns of different colours’:
Woven fabric (other than printed woven fabric) which:
consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);
consists of unbleached or bleached yarn and coloured yarn; or
consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
‘Printed woven fabric’:
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(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.)
The process of mercerization does not affect the classification of yarns or fabrics within the above categories.
The definitions at e) to (ij) above apply, mutatis mutandis, to knitted or crocheted fabrics.
‘Plain weave’:
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.
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. For the application of this rule: where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account; 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; 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.
CHAPTER 50
SILK
CN codeDescriptionConventional rate of duty (%)Supplementary unit50010000Silkworm cocoons suitable for reelingFree—50020000Raw silk (not thrown)Free—5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)50031000Not carded or combedFree—50039000OtherFree—500400Silk yarn (other than yarn spun from silk waste) not put up for retail sale50040010Unbleached, scoured or bleached4—50040090Other4—500500Yarn spun from silk waste, not put up for retail sale50050010Unbleached, scoured or bleached2,9—50050090Other2,9—500600Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut50060010Silk yarn5—50060090Yarn spun from noil or other silk waste; silkworm gut2,9—5007Woven fabrics of silk or of silk waste50071000Fabrics of noil silk3m2500720Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silkCrêpes50072011Unbleached, scoured or bleached6,9m250072019Other6,9m2Pongee, habutai, honan, shantung, corah and similar far eastern fabrics, wholly of silk (not mixed with noil or other silk waste or with other textile materials)50072021Plain-woven, unbleached or not further processed than scoured5,3m2Other50072031Plain-woven7,5m250072039Other7,5m2Other50072041Diaphanous fabrics (open weave)7,2m2Other50072051Unbleached, scoured or bleached7,2m250072059Dyed7,2m2Of yarns of different colours50072061Of a width exceeding 57 cm but not exceeding 75 cm7,2m250072069Other7,2m250072071Printed7,2m2500790Other fabrics50079010Unbleached, scoured or bleached6,9m250079030Dyed6,9m250079050Of yarns of different colours6,9m250079090Printed6,9m2CHAPTER 51
WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
Note
Throughout the nomenclature:
‘wool’ means the natural fibre grown by sheep or lambs;
‘fine animal hair’ means the hair of alpaca, llama, vicuna, camel, yak, angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including angora rabbit), hare, beaver, nutria or muskrat;
‘coarse animal hair’ means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0503).
CHAPTER 52
COTTON
Subheading note
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.