COMMISSION REGULATION (EC) No 2261/98 of 26 October 1998 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 (), and in particular Articles 9 and 12 thereof,

Whereas Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter called the 'combined nomenclature`, to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community;

Whereas it is necessary to amend the combined nomenclature to take account of:

- changes in requirements relating to statistics and commercial policy, in particular by virtue of Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) () and Council Regulation (EC) No 3093/95 of 22 December 1995 laying down the rates of duty to be applied by the Community resulting from negotiations under GATT Article XXIV:6 consequent upon the accession of Austria, Finland and Sweden to the European Union (),

- the need to align or clarify texts;

Whereas this Regulation also includes the conventional rates of duty applicable from 1 July 1999;

Whereas it is appropriate for the Commission to adopt by means of a Regulation to apply from 1 January 1999, a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from Decision 94/800/EC and Regulation (EC) No 3231/94 as well as other measures adopted by the Council or by the Commission ();

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Tariff and Statistical Nomenclature Section of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EEC) No 2658/87 is hereby replaced by the Annex to this Regulation.

Article 2

This Regulation shall enter into force on 1 January 1999.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 26 October 1998.

For the Commission

Mario MONTI

Member of the Commission

() OJ L 256, 7. 9. 1987, p. 1.

() OJ L 336, 23. 12. 1994, p. 1.

() OJ L 334, 30. 12. 1995, p. 1.

() Incorporated in Annex I to this Regulation are amendments resulting from the adoption of the following measures:

- Council Decision (EC) No 96/611 of 16 September 1996 (OJ L 271, 24. 10. 1996, p. 31),

- Council Regulation (EC) No 467/97 of 3 March 1997 (OJ L 71, 13. 3. 1997, p. 1),

- Council Decisions 97/359/EC and 97/360/EC of 24 March 1997 (OJ L 155, 12. 6. 1997, p. 1),

- Council Regulation (EC) No 2216/97 of 3 November 1997 (OJ L 305, 8. 11. 1997, p. 1),

- Council Regulation (EC) No 2308/97 of 17 November 1997 (OJ L 321, 22. 11. 1997, p. 1),

- Commission Regulation (EC) No 2472/97 of 11 December 1997 (OJ L 341, 12. 12. 1997, p. 25),

- Commission Regulation (EC) No 2509/97 of 15 December 1997 (OJ L 345, 16. 12. 1997, p. 44),

- Council Regulation (EC) No 1048/98 of 18 May 1998 (OJ L 151, 21. 5. 1998, p. 1).

ANNEX I

COMBINED NOMENCLATURE

SUMMARY

Chapter Page

PART ONE -

PRELIMINARY PROVISIONS

Section I - General rules

A. General rules for the interpretation of the combined nomenclature 11

B. General rules concerning duties 12

C. General rules applicable both to nomenclature and to duties 13

Section II - Special provisions

A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms 13

B. Civil aircraft and goods for use in civil aircraft 15

C. Pharmaceutical products 15

D. Standard rate of duty 16

E. Containers and packing materials 17

Signs, abbreviations and symbols 19

Supplementary units 20

PART TWO - SCHEDULE OF CUSTOMS DUTIES

Section I

Live animals; animal products

Chapter

1. Live animals 23

2. Meat and edible meat offal 27

3. Fish and crustaceans, molluscs and other aquatic invertebrates 47

4. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 63

5. Products of animal origin, not elsewhere specified or included 80

Section II

Vegetable products

6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 83

7. Edible vegetables and certain roots and tubers 86

8. Edible fruit and nuts; peel of citrus fruits or melons 93

9. Coffee, tea, maté and spices 101

10. Cereals 105

11. Products of the milling industry; malt; starches; inulin; wheat gluten 110

12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 116

13. Lac; gums, resins and other vegetable saps and extracts 121

14. Vegetable plaiting materials; vegetable products not elsewhere specified or included 123

Section III

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 125

Section IV

Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 138

17. Sugars and sugar confectionery 145

18. Cocoa and cocoa preparations 150

19. Preparations of cereals, flour, starch or milk; pastrycooks' products 153

20. Preparations of vegetables, fruit, nuts or other parts of plants 158

21. Miscellaneous edible preparations 179

22. Beverages, spirits and vinegar 184

23. Residues and waste from the food industries; prepared animal fodder 197

24. Tobacco and manufactured tobacco substitutes 204

Section V

Mineral products

25. Salt; sulphur; earths and stone; plastering materials, lime and cement 207

26. Ores, slag and ash 214

27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 217

Section VI

Products of the chemical or allied industries

28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 226

29. Organic chemicals 241

30. Pharmaceutical products 267

31. Fertilisers 272

32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 276

33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations 281

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 285

35. Albuminoidal substances; modified starches; glues; enzymes 289

36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 293

37. Photographic or cinematographic goods 294

38. Miscellaneous chemical products 298

Section VII

Plastics and articles thereof; rubber and articles thereof

39. Plastics and articles thereof 307

40. Rubber and articles thereof 324

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)

41. Raw hides and skins (other than furskins) and leather 331

42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 335

43. Furskins and artificial fur; manufactures thereof 339

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

44. Wood and articles of wood; wood charcoal 342

45. Cork and articles of cork 354

46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 356

Section X

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard 358

48. Paper and paperboard; articles of paper pulp, of paper or of paperboard 360

49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 375

Section XI

Textiles and textile articles

50. Silk 378

51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric 385

52. Cotton 390

53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 398

54. Man-made filaments 402

55. Man-made staple fibres 407

56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 415

57. Carpets and other textile floor coverings 420

58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 423

59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 427

60. Knitted or crocheted fabrics 432

61. Articles of apparel and clothing accessories, knitted or crocheted 435

62. Articles of apparel and clothing accessories, not knitted or crocheted 445

63. Other made-up textile articles; sets; worn clothing and worn textile articles; rags 456

Section 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

64. Footwear, gaiters and the like; parts of such articles 461

65. Headgear and parts thereof 467

66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding crops and parts thereof 469

67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 470

Section XIII

Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

68. Articles of stone, plaster, cement, asbestos, mica or similar materials 472

69. Ceramic products 478

70. Glass and glassware 483

Section XIV

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coins

71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coins 492

Section XV

Base metals and articles of base metal

72. Iron and steel 498

73. Articles of iron or steel 526

74. Copper and articles thereof 541

75. Nickel and articles thereof 548

76. Aluminium and articles thereof 551

77. (Reserved for possible future use in the harmonised system)

78. Lead and articles thereof 557

79. Zinc and articles thereof 560

80. Tin and articles thereof 563

81. Other base metals; cermets; articles thereof 565

82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 569

83. Miscellaneous articles of base metal 575

Section 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

84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 579

85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 636

Section XVII

Vehicles, aircraft, vessels and associated transport equipment

86. Railway 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 kinds 673

87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 677

88. Aircraft, spacecraft, and parts thereof 689

89. Ships, boats and floating structures 692

Section XVIII

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 695

91. Clocks and watches and parts thereof 714

92. Musical instruments; parts and accessories of such articles 719

Section XIX

Arms and ammunition; parts and accessories thereof

93. Arms and ammunition; parts and accessories thereof 722

Section XX

Miscellaneous manufactured articles

94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 724

95. Toys, games, and sports requisites; parts and accessories thereof 730

96. Miscellaneous manufactured articles 735

Section XXI

Works of art, collectors' pieces and antiques

97. Works of art, collectors' pieces and antiques 741

98. Complete industrial plant exported in accordance with Commission Regulation (EC) No 840/96 743

99. (Reserved for special uses determined by the competent Community authorities)

PART THREE - TARIFF ANNEXES

Section I - Agricultural annexes

Annex 1 Agricultural components (EA), additionnal duties for sugar (AD S/Z) and additional duties for flour (AD F/M) 751

Annex 2 Products to which an entry price applies 775

Section II - Lists of pharmaceutical substances which qualify for duty-free treatment

Annex 3 List of International Non-proprietary Names (INNs), provided for pharmaceutical substances by the World Health Organisation, which are free of duty 829

Annex 4 List 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-heading as the corresponding INN 925

Annex 5 Salts, esters and hydrates of INNs, which are not classified in the same HS-heading as the corresponding INNs and which are free of duty 931

Annex 6 List of pharmaceutical intermediates, i.e. compounds used for the manufacture of finished pharmaceutical products, which are free of duty 933

Section III - Quotas

Annex 7 WTO tariff quotas to be opened by the competent Community authorities 947

PART ONE PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A. General rules for the interpretation of the combined nomenclature

Classification of goods in the combined nomenclature shall be governed by the following principles :

1. 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.

2. (a) 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.

(b) 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.

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 :

(a) 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;

(b) 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;

(c) 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.

4. 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.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein :

(a) 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;

(b) subject to the provisions of rule 5 (a), packing materials and packing containers () 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.

6. 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 otherwise requires.

B. General rules concerning duties

1. 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 4 of the schedule of duties. Unless the context otherwise requires, 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 4 or column 4a, as appropriate, are those that will apply from 1 January 1999. The conventional rates of duty in column 4b are applicable from 1 July 1999.

The autonomous duties shown in column 3 are applicable when they are less than the conventional duties.

2. 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.

3. 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.

4. The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.

5. The symbol 'EA` in columns 3 and 4 indicates that the goods concerned are chargeable with an 'agricultural component` fixed in accordance with Annex 1.

6. The symbol 'AD S/Z` or 'AD F/M` in columns 3 and 4 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 rules provisions of Annex 1.

7. In Chapter 22 the symbol '$/% vol/hl` in columns 3 and 4 means that a specific duty, expressed in Euros, 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.

C. General rules applicable both to nomenclature and to duties

1. 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.

2. 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 :

(a) in the case of a reference to 'gross weight`, the aggregate weight of the goods and of all the packing materials and packing containers;

(b) 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.

3. 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 () (hereafter called 'Non participating Member states`), shall be fixed in accordance with Article 18 of Council regulation (EEC) No 2913/92 (), as amended by Regulation (EC) No 82/97 () of the European Parliament and of the Council, without prejudice to special provisions drawn up in other fields, in particular for agriculture.

SECTION II

SPECIAL PROVISIONS

A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

1. 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.

2. Customs duties shall be suspended in respect of :

(a) goods intended for incorporation in drilling or production platforms :

1. fixed, subheading ex 8430 49 operating in the territorial sea of Member States;

2. or floating or submersible, 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;

(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

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3. 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.

B. Civil aircraft and goods for use in civil aircraft

1. Relief from customs duty is provided for :

P civil aircraft,

P certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,

P ground flying-trainers and their parts, for civil use.

These goods are covered by subheading () with a footnote reference in the following terms :

Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.

2. For the purposes of paragraph 1, '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.

3. For the application of paragraph 1, second indent, the expression 'for use in civil aircraft` in all relevant subheadings () shall include goods for use in ground flying trainers for civil use.

C. Pharmaceutical products

1. Relief from customs duty is provided for pharmaceutical products of the following categories :

(i) those pharmaceutical substances which are listed in Annex 3 and which are known by the International Non-proprietary Names (INNs) provided for them by the World Health Organisation;

(ii) salts, esters and hydrates of INNs, which are described by the combination of INNs of Annex 3 with prefixes or suffixes of Annex 4, on condition that such products are classifiable in the same 6-digit HS-headings as the corresponding INNs;

(iii) salts, esters and hydrates of INNs, which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-heading as the corresponding INNs;

(iv) the products which are listed in Annex 6 and which are used in the manufacture of pharmaceutical products.

The subheadings concerned are within the following headings :

2818 30, 2833 22, 2842 10, 2842 90, 2843 30, 2843 90, 2844 40, 2845 90, 2846 90, 2902 19, 2902 90, 2903 44, 2903 47, 2903 49, 2903 59, 2903 62, 2903 69, 2904 10, 2904 90, 2905 22, 2905 29, 2905 39, 2905 49, 2905 50, 2906 11, 2906 19, 2906 29, 2907 19, 2907 29, 2908 10, 2908 20, 2908 90, 2909 19, 2909 20, 2909 30, 2909 49, 2909 50, 2910 90, 2911 00, 2912 19, 2912 29, 2912 49, 2914 19, 2914 29, 2914 39, 2914 40, 2914 50, 2914 69, 2914 70, 2915 39, 2915 50, 2915 70, 2915 90, 2916 15, 2916 19, 2916 20, 2916 39, 2917 13, 2917 19, 2917 20, 2917 34, 2917 39, 2918 11, 2918 13, 2918 16, 2918 17, 2918 19, 2918 22, 2918 23, 2918 29, 2918 30, 2918 90, 2919 00, 2920 10, 2920 90, 2921 12, 2921 19, 2921 29, 2921 30, 2921 42, 2921 45, 2921 49, 2921 59, 2922 11, 2922 19, 2922 29, 2922 30, 2922 41, 2922 49, 2922 50, 2923 10, 2923 20, 2923 90, 2924 10, 2924 21, 2924 29, 2925 19, 2925 20, 2926 90, 2927 00, 2928 00, 2929 90, 2930 20, 2930 30, 2930 40, 2930 90, 2931 00, 2932 19, 2932 29, 2932 99, 2933 11, 2933 19, 2933 21, 2933 29, 2933 39, 2933 40, 2933 51, 2933 59, 2933 69, 2933 79, 2933 90, 2934 10, 2934 20, 2934 30, 2934 90, 2935 00, 2936 10, 2936 21, 2936 22, 2936 23, 2936 24, 2936 25, 2936 26, 2936 27, 2936 28, 2936 29, 2937 10, 2937 21, 2937 22, 2937 29, 2937 91, 2937 92, 2937 99, 2938 10, 2938 90, 2939 10, 2939 29, 2939 41, 2939 42, 2939 49, 2939 50, 2939 61, 2939 62, 2939 69, 2939 90, 2940 00, 2941 10, 2941 20, 2941 30, 2941 40, 2941 50, 2941 90, 2942 00, 3001 20, 3001 90, 3002 10, 3002 90, 3003 31, 3003 39, 3003 40, 3003 90, 3004 31, 3203 00, 3204 12, 3204 13, 3204 19, 3204 90, 3402 12, 3402 13, 3507 90, 3808 40, 3824 90, 3901 90, 3902 90, 3905 99, 3906 90, 3907 10, 3907 30, 3907 99, 3909 10, 3909 40, 3911 90, 3912 31, 3912 39, 3912 90, 3913 90, 3914 00.

D. Standard rate of duty

1. Customs duty shall be charged at the flat rate of 3,5 % ad valorem on goods :

P contained in consignments sent by one private individual to another,

or

P 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 falling within 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 (), as last amended by Regulation (EEC) No 355/94 ().

2. Importations shall be treated as not being of a commercial nature if :

(a) in the case of goods contained in consignments sent by one private individual to another, such consignments :

P are of an occasional nature,

P 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,

P are sent to the consignee by the consignor free of payment of any kind;

(b) in the case of goods contained in travellers' personal luggage, they :

P are of an occasional nature,

and

P 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.

3. 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.

4. Member States may round off the amount in national currencies resulting from the conversion of the sum of $ 350.

5. 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 the first paragraph of 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.

E. 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.

1. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be :

(a) chargeable at the same rate of customs duty as the goods :

P where such goods are subject to an ad valorem customs duty, or

P where they are to be included in the dutiable weight of the goods;

(b) admitted free of customs duties :

P where the goods are free of customs duty, or

P where the goods are dutiable otherwise than by reference to weight or value, or

P where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

2. 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.

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 No [1519]).

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SUPPLEMENTARY UNITS

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PART TWO SCHEDULE OF CUSTOMS DUTIES

SECTION I LIVE ANIMALS; ANIMAL PRODUCTS

Notes

1. 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.

2. 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

1. This chapter covers all live animals except :

(a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 0301, 0306 or 0307;

(b) cultures of micro-organisms and other products of heading No 3002; and

(c) animals of heading No 9508.

>TABLE>

CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL

Note

1. This chapter does not cover :

(a) products of the kinds described in heading Nos 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b) guts, bladders or stomachs of animals (heading No 0504) or animal blood (heading No 0511 or 3002); or

(c) animal fat, other than products of heading No 0209 (Chapter 15).

Additional notes

1. A. The following expressions shall have the meanings hereunder assigned to them :

(a) '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;

(b) '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;

(c) '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).

(d) '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;

(e) '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;

(f) '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;

(g) '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;

(h) 11. '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;

22. '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.

B. In determining the number of whole or cut ribs referred to in paragraph 1 A, only those attached to the backbone shall be taken into consideration.

2. A. The following expressions shall have the meanings hereunder assigned to them :

(a) '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 of the sternum and through the ischio-pubic symphysis. These carcases and half-carcases may be with or without head, 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);

(b) '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 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;

(c) '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, 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;

(d) '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;

(e) '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;

(f) '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;

(g) '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;

(h) 'spencers`, for the purposes of subheading 0210 19 10 : the bacon side without the ham, whether or not boned;

(ij) 'three-quarter sides`, for the purposes of subheading 0210 19 20 : the bacon side without the fore-end, whether or not boned;

(k) '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.

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

If the cuts falling within subheadings 0210 11 11 and 0210 11 19 as well as 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.

C. Subheadings 0206 30 31, 0206 49 91 and 0210 90 39, 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 by a straight cut parallel to the cranium.

The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) fall within subheading 0203 19 55, 0203 29 55, 0210 19 51 or 0210 19 81 as the case may be.

D. 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.

Those subheadings also include subcutaneous pig fat from which the rind has been removed.

E. 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.

3. A. For the purposes of heading No 0204, the following expressions shall have the meanings hereunder assigned to them :

(a) '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;

(b) '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;

(c) '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;

(d) '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;

(e) '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;

(f) '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;

(g) '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;

(h) '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.

B. 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.

4. The following expressions shall have the meanings hereunder assigned to them :

(a) 'poultry cuts, with bone in`, for the purposes of subheadings 0207 13 20 to 0207 13 60, 0207 26 20 to 0207 26 70, 0207 35 21 to 0207 35 63, 0207 14 20 to 0207 14 60, 0207 27 20 to 0207 27 70 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 within subheading 0207 13 70, 0207 26 80, 0207 35 79, 0207 14 70 or 0207 36 79;

(b) 'halves`, for the purposes of subheadings 0207 13 20, 0207 26 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 14 20, 0207 27 20, 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;

(c) 'quarters`, for the purposes of subheadings 0207 13 20, 0207 26 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 14 20, 0207 27 20, 0207 36 21, 0207 36 23 and 0207 36 25 : leg quarters, or breast quarters, obtained by a transversal cut of a half;

(d) 'whole wings, with or without tips`, for the purposes of subheadings 0207 13 30, 0207 26 30, 0207 35 31, 0207 14 30, 0207 27 30 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;

(e) 'breasts`, for the purposes of subheadings 0207 13 50, 0207 26 50, 0207 35 51, 0207 35 53, 0207 14 50, 0207 27 50, 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;

(f) 'legs`, for the purposes of subheadings 0207 13 60, 0207 35 61, 0207 35 63, 0207 14 60, 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;

(g) '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;

(h) '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;

(ij) '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.

5. The duty rate applicable to mixtures falling within this chapter shall be as follows :

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

(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

6. (a) Uncooked seasoned meats fall within 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.

(b) Products falling within heading No 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.

7. For the purposes of heading No 0210, the terms 'meat and edible meat offal, salted, in brine` mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts, having a total salt content of not less than 1,2 % by weight.

>TABLE>

CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes

1. This chapter does not cover :

(a) marine mammals (heading No 0106) or meat thereof (heading No 0208 or 0210);

(b) 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 No 2301); or

(c) caviar or caviar substitutes prepared from fish eggs (heading No 1604).

2. 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.

>TABLE>

CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1. The expression 'milk` means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading No 0405 :

(a) 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;

(b) 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.

3. Products obtained by the concentration of whey and with the addition of milk or milk fat are to be classified as cheese in heading No 0406 provided that they have the three following characteristics :

(a) a milk fat content, by weight of the dry matter, of 5 % or more;

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

(c) they are moulded or capable of being moulded.

4. This chapter does not cover :

(a) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading No 1702); or

(b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading No 3502) or globulins (heading No 3504).

Subheading notes

1. 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.

2. For the purposes of subheading 0405 10 the term 'butter` does not include dehydrated butter or ghee (subheading 0405 90).

Additional notes

1. The duty rate applicable to mixtures falling within heading Nos 0401 to 0406 shall be as follows :

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

(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

2. For the purposes of subheadings 0406 90 02 and 0406 90 03, the expression 'whole cheeses` means whole cheeses of the following net weights:

- Emmentaler : not less than 60 kg but not more than 130 kg,

- Gruyère and Sbrinz : not less than 20 kg but not more than 45 kg,

- Bergkäse : not less than 20 kg but not more than 60 kg,

- Appenzell : not less than 6 kg but not more than 8 kg.

>TABLE>

CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1. This chapter does not cover :

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

(b) hides or skins (including furskins) other than goods of heading No 0505 and parings and similar waste of raw hides or skins of heading No 0511 (Chapter 41 or 43);

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

(d) prepared knots or tufts for broom or brush making (heading No 9603).

2. For the purposes of heading No 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.

3. Throughout the nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as 'ivory`.

4. Throughout the nomenclature, the expression 'horsehair` means hair of the manes or tails of equine or bovine animals.

>TABLE>

SECTION II VEGETABLE PRODUCTS

Note

1. 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

1. Subject to the second part of heading No 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.

2. Any reference in heading No 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 No 9701.

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CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

1. This chapter does not cover forage products of heading No 1214.

2. In heading Nos 0709 to 0712 the word 'vegetables` includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (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).

3. Heading No 0712 covers all dried vegetables of the kinds falling within heading Nos 0701 to 0711, other than :

(a) dried leguminous vegetables, shelled (heading No 0713);

(b) sweet corn in the forms specified in heading Nos 1102 to 1104;

(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading No 1105);

(d) flour, meal and powder of dried leguminous vegetables of heading No 0713 (heading No 1106).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading No 0904).

Additional note

1. 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.

>TABLE>

CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUITS OR MELONS

Notes

1. This chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified under the same headings as the corresponding fresh fruits and nuts.

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

(a) for additional preservation or stabilization (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);

(b) 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

1. The content of various sugars expressed as sucrose (sugar content) of the products classified within 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.

2. 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.

3. 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.

>TABLE>

CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES

Notes

1. Mixtures of the products of heading Nos 0904 to 0910 are to be classified as follows :

(a) mixtures of two or more of the products of the same heading are to be classified within that heading;

(b) mixtures of two or more of the products of different headings are to be classified within heading No 0910.

The addition of other substances to the products of heading Nos 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 within this chapter; those constituting mixed condiments or mixed seasonings are classified within heading No 2103.

2. This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 1211.

Additional note

1. 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.

>TABLE>

CHAPTER 10 CEREALS

Notes

1. (a) The products specified in the headings of this chapter are to be classified within those headings only if grains are present, whether or not in the ear or on the stalk.

(b) The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified within heading No 1006.

2. Heading No 1005 does not cover sweet corn (Chapter 7).

Subheading note

1. 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

1. The following terms shall have the meanings hereunder assigned to them :

(a) '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;

(b) '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;

(c) '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;

(d) '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;

(e) '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`;

(f) '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;

(g) '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;

(h) 'broken rice` (subheading 1006 40) : grain fragments the length of which does not exceed three-quarters of the average length of the whole grain.

2. The duty rate applicable to mixtures falling within this chapter shall be as follows :

(a) in mixtures where one of the components represents at least 90 % by weight the rate applicable to that component applies;

(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

>TABLE>

CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes

1. This chapter does not cover :

(a) roasted malt put up as coffee substitutes (heading No 0901 or 2101);

(b) prepared flours, meals or starches of heading No 1901;

(c) corn flakes and other products of heading No 1904;

(d) vegetables, prepared or preserved, of heading No 2001, 2004 or 2005;

(e) pharmaceutical products (Chapter 30); or

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

2. (A) Products from the milling of the cereals listed in the table below fall within this chapter if they have, by weight on the dry product :

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

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

Otherwise, they fall within heading No 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading No 1104.

(B) Products falling within this chapter under the above provisions shall be classified within heading No 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 within heading No 1103 or 1104.

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3. For the purposes of heading No 1103, the terms 'groats` and 'meal` mean products obtained by the fragmentation of cereal grains, of which :

(a) 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;

(b) 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

1. The duty rate applicable to mixtures falling within this chapter shall be as follows :

(a) in mixtures where one of the components represents at least 90 % by weight the rate applicable to that component applies;

(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

2. For the purposes of heading No 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 No 0713, from sago or roots or tubers of heading No 0714 or from products of Chapter 8, of which :

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

(b) in the case of nuts of heading Nos 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

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CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes

1. Heading No 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 No 0801 or 0802 or to olives (Chapter 7 or 20).

2. Heading No 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 heading Nos 2304 to 2306.

3. For the purposes of heading No 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 No 1209 does not, however, apply to the following even if for sowing :

(a) leguminous vegetables or sweet corn (Chapter 7);

(b) spices or other products of Chapter 9;

(c) cereals (Chapter 10); or

(d) products of heading Nos 1201 to 1207 or 1211.

4. Heading No 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 No 1211 does not, however, apply to :

(a) medicaments of Chapter 30;

(b) perfumery, cosmetic or toilet preparations of Chapter 33; or

(c) insecticides, fungicides, herbicides, disinfectants or similar products of heading No 3808.

5. For the purposes of heading No 1212, the term 'seaweeds and other algae` does not include :

(a) dead single-cell micro-organisms of heading No 2102;

(b) cultures of micro-organisms of heading No 3002; or

(c) fertilizers of heading No 3101 or 3105.

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CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

1. Heading No 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 :

(a) liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading No 1704);

(b) malt extract (heading No 1901);

(c) extracts of coffee, tea or maté (heading No 2101);

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

(e) camphor, glycyrrhizin or other products of heading No 2914 or 2938;

(f) medicaments of heading No 3003 or 3004 or blood-grouping reagents (heading No 3006);

(g) tanning or dyeing extracts (heading No 3201 or 3203);

(h) 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

(ij) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 4001).

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CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1. This chapter does not cover the following products which are to be classified within 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.

2. Heading No 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 No 4404).

3. Heading No 1402 does not apply to wood wool (heading No 4405).

4. Heading No 1403 does not apply to prepared knots or tufts for broom or brush making (heading No 9603).

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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

1. This chapter does not cover :

(a) pig fat or poultry fat of heading No 0209;

(b) cocoa butter, fat and oil (heading No 1804);

(c) edible preparations containing by weight more than 15 % of the products of heading No 0405 (generally Chapter 21);

(d) greaves (heading No 2301) and residues of heading Nos 2304 to 2306;

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

(f) factice derived from oils (heading No 4002).

2. Heading No 1509 does not apply to oils obtained from olives by solvent extraction (heading No 1510).

3. Heading No 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.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall within heading No 1522.

Additional notes

1. For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 10, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 60 10, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31 :

(a) 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);

(b) 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 recognized special analytical properties, from vegetable oils and fats obtained by pressure;

(c) the expression 'crude oils` shall be taken to extend to de-gummed soya bean oil and to cotton seed oil from which the gossypol has been removed.

2. A. Heading Nos 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 :

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Heading Nos 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.

B. Subheading 1509 10 covers only olive oils defined in Sections I and II obtained solely using mechanical or other physical means under conditions, and particularly thermal conditions, that do not lead to deterioration of the oil, and which have undergone no treatment other than washing, decantation, centrifugation or filtration. Oils derived from olives using solvents fall within heading No 1510.

I. For the purposes of subheading No 1509 10 10, 'virgin lampante olive oil`, whatever its acidity, means olive oil with :

(a) a wax content not exceeding 350 mg/kg;

(b) an erythrodiol and uvaol content not exceeding 4,5 %;

(c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,3 %;

(d) a sum of transoleic isomers not exceeding 0,10 % and a sum of translinoleic + transoleic isomers not exceeding 0,10 %;

(e) a stigmastadiene content not exceeding 0,50 mg/kg;

(f) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less;

and

(g) one or more of the following characteristics :

1. a peroxide number greater than 20 meq O2/kg;

2. a content in volatile halogenated solvents greater than 0,2 mg/kg or greater than 0,1 mg/kg for any one solvent;

3. a K270 extinction coefficient greater than 0,25 and, after treatment of the oil with activated alumina, not greater than 0,11. In point of fact some oils having a free fatty acid content, expressed as oleic acid, of more than 3,3 g per 100 g may, after passage through activated alumina in accordance with the method set out in Annex IX to Regulation (EEC) No 2568/91, have a K270 extinction coefficient higher than 0,10. If so, after neutralization and decolourization in the laboratory in accordance with the method set out in Annex XIII to the aforementioned Regulation, they must have the following characteristics :

- a K270 extinction coefficient not higher than 1,20,

- an extinction coefficient variation (ÄK), in the 270 nm region, higher than 0,01 but not higher than 0,16, i.e. :

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4. organoleptic characteristics which include detectable defects exceeding the limits of acceptability and a panel test score lower than 3,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

II. For the purposes of subheading 1509 10 90, 'virgin oil` means olive oil having the following characteristics :

(a) an acid content, expressed as oleic acid, not exceeding 3,3 g per 100 g;

(b) a peroxide number not exceeding 20 meq O2/kg;

(c) a wax content not exceeding 250 mg/kg;

(d) a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

(e) a K270 extinction coefficient not higher than 0,25 and, after treatment of the oil with activated alumina, not higher than 0,10;

(f) an extinction coefficient variation (ÄK), in the 270 nm region, not higher than 0,01;

(g) organoleptic characteristics which may include detectable defects within the limits of acceptability and a panel test score not lower than 3,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

(h) an erythrodiol and uvaol content not exceeding 4,5 %;

(ij) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,3 %;

(k) a sum of transoleic isomers not exceeding 0,05 % and a sum of translinoleic + translinoleic isomers not exceeding 0,05 %;

(l) a content in stigmastadienes not exceeding 0,15 mg/kg.

(m) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,2 or less.

C. Subheading 1509 90 covers olive oil obtained by the treatment of olive oils falling within subheading 1509 10 10 and/or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics :

(a) an acid content, expressed as oleic acid, not exceeding 1,5 g per 100 g;

(b) a wax content not exceeding 350 mg/kg;

(c) a K270 extinction coefficient not higher than 1,0;

(d) an extinction coefficient variation (ÄK), in the 270 nm region, not higher than 0,13;

(e) an erythrodiol and uvaol content not exceeding 4,5 %;

(f) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;

(g) the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %.

(h) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less.

D. For the purposes of subheading 1510 00 10, 'crude oils` means oils, particularly olive-residue oils, with the following characteristics :

(a) an acid content, expressed as oleic acid, greater than 0,5 g per 100 g;

(b) an erythrodiol and uvaol content not lower than 12 %;

(c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %;

(d) a the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %.

(e) e difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,6 or less.

E. Subheading 1510 00 90 covers oils obtained by the treatment of oils falling within 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 falling within the subheading must have a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,0 %, a sum of transoleic isomers lower than 0,4 % and a sum of translinoleic + translinolenic isomers lower than 0,35 % and a difference between the HPLC and theoretical content of triglycerides with ECN42 that does not exceed 0,5.

3. Subheadings 1522 00 31 and 1522 00 39 do not cover :

(a) 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;

(b) 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 (), determined in accordance with Annex V to Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.

4. 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.

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SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

1. 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

1. 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 No 0504.

2. 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 within 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 No 1902 or to the preparations of heading No 2103 or 2104.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading No 1601 or 1602.

Subheading notes

1. For the purposes of subheading 1602 10, the expression 'homogenized preparations` means preparations of meat, meat offal or blood, finely homogenized, 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 No 1602.

2. The fish and crustaceans specified in the subheadings of heading No 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

1. 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.

2. For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression 'parts 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.

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CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY

Note

1. This chapter does not cover :

(a) sugar confectionery containing cocoa (heading No 1806);

(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 2940; or

(c) medicaments or other products of Chapter 30.

Subheading note

1. 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 99,5 %.

Additional notes

1. 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.

2. The duty applicable to raw sugar of subheadings 1701 11 10 an 1701 12 10 whose yield established according to Article 1 of Regulation (EEC) No 43 8 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.

3. 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.

4. 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.

5. 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.

6. 'Inulin syrup` means :

(a) 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;

(b) 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 exceeding 50 % of fructose in free form or as sucrose.

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

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CHAPTER 18 COCOA AND COCOA PREPARATIONS

Notes

1. This chapter does not cover the preparations of heading No 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2. Heading No 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

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

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

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CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Notes

1. This chapter does not cover :

(a) except in the case of stuffed products of heading No 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);

(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No 2309); or

(c) medicaments or other products of Chapter 30.

2. For the purposes of heading No 1901, the terms 'flour` and 'meal` mean:

(a) cereal flour and meal of Chapter 11; and

(b) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading No 0712), of potatoes (heading No 1105) or of dried leguminous vegetables (heading No 1106).

3. Heading No 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 No 1806 (heading No 1806).

4. For the purposes of heading No 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

1. Goods of subheadings 1905 30, 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 milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. The expression 'sweet biscuits` in subheading 1905 30 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).

3. Subheading 1905 30 does not cover waffles and wafers with a water content of more than 10 % by weight (subheading 1905 90 40).

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CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Notes

1. This chapter does not cover :

(a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) 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

(c) homogenized composite food preparations of heading No 2104.

2. Heading Nos 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 1704) or chocolate confectionery (heading No 1806).

3. Heading Nos 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading No 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).

4. Tomato juice the dry weight content of which is 7 % or more is to be classified within heading No 2002.

5. For the purposes of heading No 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

1. For the purposes of subheading 2005 10, the expression 'homogenized vegetables` means preparations of vegetables, finely homogenized, 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 No 2005.

2. For the purposes of subheading 2007 10, the expression 'homogenized preparations` means preparations of fruit, finely homogenized, 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 No 2007.

Additional notes

1. For the purposes of heading No 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.

2. The content of various sugars expressed as sucrose (sugar content) of the products classified within 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.

3. The products classified within 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 %.

4. 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.

5. The added sugar content of products classified under heading No 2009 corresponds to the 'sugar content` less the figures given hereunder, according to the kind of juice concerned :

- lemon or tomato juice : 3,

- apple juice : 11,

- grape juice : 15,

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

6. For the purposes of subheadings 2009 60 51 and 2009 60 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 %.

7. 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 59, 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 36, 2008 99 38, 2009 80 36, 2009 80 73, 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.

8. For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 51, 2008 19 59, 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.

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CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1. This chapter does not cover :

(a) mixed vegetables of heading No 0712;

(b) roasted coffee substitutes containing coffee in any proportion (heading No 0901);

(c) flavoured tea (heading No 0902);

(d) spices or other products of heading Nos 0904 to 0910;

(e) food preparations, other than the products described in heading No 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);

(f) yeast put up as a medicament or other products of heading No 3003 or 3004; or

(g) prepared enzymes of heading No 3507.

2. Extracts of the substitutes referred to in note 1 (b) are to be classified within heading No 2101.

3. For the purposes of heading No 2104, the expression 'homogenized composite food preparations` means preparations consisting of a finely homogenized 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 grams. 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

1. For the purposes of subheadings 2103 20 00 and 2103 90 90, the expression 'sauces` does not cover a preparation of vegetables, fruit or other edible parts of plants if the percentage of these ingredients passing through a metal wire sieve, with an aperture of 5 mm, is, after rinsing with water of a temperature of 20 °C, less than 80 % by weight, calculated on the original preparation.

2. For the purposes of subheadings 2106 10 20 and 2106 90 92, the term 'starch` also covers starch breakdown products.

3. 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 milk fats 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.

4. 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 a alcoholic strength by volume of more than 0,5 % vol.

5. 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.

6. 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.

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CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR

Notes

1. This chapter does not cover :

(a) products of this chapter (other than those of heading No 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No 2103);

(b) sea water (heading No 2501);

(c) distilled or conductivity water or water of similar purity (heading No 2851);

(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 2915);

(e) medicaments of heading No 3003 or 3004; or

(f) perfumery or toilet preparations (Chapter 33).

2. 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.

3. For the purposes of heading No 2202, the term 'non-alcoholic beverages` means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified within heading Nos 2203 to 2206 or heading No 2208 as appropriate.

Subheading note

1. 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

1. For the purposes of heading Nos 2204 and 2205 and subheading 2206 00 10 :

(a) '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;

(b) '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;

(c) 'total alcoholic strength by volume` means the sum of the actual and potential alcoholic strengths;

(d) 'natural alcoholic strength by volume` means the total alcoholic strength by volume of a product before any enrichment;

(e) '% vol` is the symbol for alcoholic strength by volume.

2. 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.

3. For the purposes of subheadings 2204 21 and 2204 29 :

A. 'total dry extract` means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilize.

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

B. (a) the presence in the products falling within 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 I, II, III and IV does not affect their classification :

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

II. 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;

III. 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;

IV. 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;

(b) the above rules do not apply to products falling within subheadings 2204 21 93, 2204 21 97, 2204 29 93 and 2204 29 97.

4. Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include :

(a) 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;

(b) 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;

(c) 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.

5. For the purposes of subheadings 2204 21 11 to 2204 21 78, 2204 21 81, 2204 21 82 and 2204 29 12 to 2204 29 58, 2204 29 81 and 2204 29 82, 'quality wines produced in specified regions` are wines produced in the European Community which comply with the provisions of Council Regulation (EEC) No 823/87 of 16 March 1987 laying down special provisions relating to quality wines produced in specified regions (OJ No L 84, 27. 3. 1987, p. 59) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.

6. 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 %.

7. 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 falling within heading No 2205.

8. 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.

9. 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.

10. 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.

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CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note

1. Heading No 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.

Additional notes

1. Subheadings 2303 10 11 and 2303 10 19 include 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.

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.

2. 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 :

(a) 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 %;

(b) products of an oil content of not less 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 7 93/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.

3. For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 90 11 and 2308 90 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.

4. 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 falling within heading Nos 0401, 0402, 0404, 0405 and 0406 and within 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.

5. 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.

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CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

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

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SECTION V MINERAL PRODUCTS

CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Notes

1. 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 crystallization), 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.

2. This chapter does not cover :

(a) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 2802);

(b) earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No 2821);

(c) medicaments or other products of Chapter 30;

(d) perfumery, cosmetic or toilet preparations (Chapter 33);

(e) setts, curbstones or flagstones (heading No 6801); mosaic cubes or the like (heading No 6802); roofing, facing or damp course slates (heading No 6803);

(f) precious or semi-precious stones (heading No 7102 or 7103);

(g) cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading No 3824; optical elements of sodium chloride or of magnesium oxide (heading No 9001);

(h) billiard chalks (heading No 9504); or

(ij) writing or drawing chalks or tailors' chalks (heading No 9609).

3. Any products classifiable within heading No 2517 and any other heading of the chapter are to be classified within heading No 2517.

4. Heading No 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 pottery.

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CHAPTER 26 ORES, SLAG AND ASH

Notes

1. This chapter does not cover :

(a) slag or similar industrial waste prepared as macadam (heading No 2517);

(b) natural magnesium carbonate (magnesite), whether or not calcined (heading No 2519);

(c) basic slag of Chapter 31;

(d) slag wool, rock wool or similar mineral wools (heading No 6806);

(e) 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 No 7112); or

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

2. For the purposes of heading Nos 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 No 2844 or of the metals of Section XIV or XV, even if the are intended for non-metallurgical purposes. Heading Nos 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading No 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.

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CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes

1. This chapter does not cover :

(a) separate chemically defined organic compounds, other than pure methane and propane which are to be classified within heading No 2711;

(b) medicaments of heading No 3003 or 3004; or

(c) mixed unsaturated hydrocarbons of heading No 3301, 3302 or 3805.

2. References in heading No 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).

Subheading notes

1. 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 %.

2. 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.

3. For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40 and 2707 60, the terms 'benzole`, 'toluole`, 'xylole`, 'naphthalene` and 'phenols` apply to products which contain more than 50 % by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

Additional notes ()

1. For the purposes of heading No 2710 :

(a) 'light oils` (subheadings 2710 00 11 to 2710 00 39) means oils and preparations of which 90 % or more by volume (including losses) distils at 210 °C (ASTM D 86 method);

(b) 'special spirits` (subheadings 2710 00 21 and 2710 00 25) means light oils as defined in paragraph (a), 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;

(c) 'white spirit` (subheading 2710 00 21) means special spirits as defined in paragraph (b) with a flash-point higher than 21 °C by the Abel-Pensky method ();

(d) 'medium oils` (subheadings 2710 00 41 to 2710 00 59) means 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);

(e) 'heavy oils` (subheadings 2710 00 61 to 2710 00 97) means 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;

(f) 'gas oils` (subheadings 2710 00 61 to 2710 00 68) means heavy oils as defined in paragraph (e) of which 85 % or more by volume (including losses) distils at 350 °C (ASTM D 86 method);

(g) 'fuel oils` (subheadings 2710 00 71 to 2710 00 78) means heavy oils as defined in paragraph (e) (other than gas oils as defined in paragraph (f)) 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.

>TABLE>

The term 'viscosity V` means the kinematic viscosity at 50 °C expressed in 10 P6 m² s P1 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 99 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.

Subheadings 2710 00 71 to 2710 00 78 cover only fuel oils of natural colour.

These subheadings do not cover heavy oils defined in paragraph (e) 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 within subheadings 2710 00 81 to 2710 00 97.

2. For the purposes of heading No 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.

3. For the purposes of subheadings 2712 90 31 to 2712 90 39), the term 'crude` shall be taken to apply to products :

(a) 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 P6 m² s P1 by the ASTM D 445 method;

or

(b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9×10 P6 m² s P1 or higher by the ASTM D 445 method.

4. For the purposes of heading Nos 2710, 2711 and 2712, the term 'specific process` shall be taken to apply to the following operations :

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all the following operations : processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerization;

(h) alkylation;

(ij) isomerization;

(k) (in respect of products of subheadings 2710 00 61 to 2710 00 97 only) desulphurization with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

(l) (in respect of products of heading No 2710 only) deparaffining by a process other than filtering;

(m) (in respect of products of subheadings 2710 00 61 to 2710 00 97 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 desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 00 81 to 2710 00 97 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n) (in respect of products of subheadings 2710 00 71 to 2710 00 78 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 within subheadings 2710 00 11 to 2710 00 39 or 2710 00 41 to 2710 00 59 shall be dutiable at the same rates as those provided for under subheadings 2710 00 74 to 2710 00 78 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;

(o) (in respect of products of subheadings 2710 00 81 to 2710 00 97 only) treatment by means of a high-frequency electrical brush-discharge.

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.

5. 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 within heading Nos 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, 2713 90, 2901 10 10, 2902 20 10, 2902 30 10 and 2902 44 10 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 falling within heading Nos 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.

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SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes

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

(b) Subject to paragraph (a), goods answering to a description in heading No 2843 or 2846 are to be classified within those headings and within no other heading of this section.

2. Subject to note 1, goods classifiable within heading No 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 within those headings and within no other heading of the nomenclature.

3. 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 within the heading appropriate to that product, provided that the constituents are :

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

(b) presented together; and

(c) 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

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

(a) separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) the products mentioned in (a) dissolved in water;

(c) the products mentioned in (a) 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;

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

(e) the products mentioned in (a), (b), (c) or (d) 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.

2. In addition to dithionites and sulphoxylates, stabilized with organic substances (heading No 2831), carbonates and peroxocarbonates of inorganic bases (heading No 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading No 2838), organic products included in heading Nos 2843 to 2846 and carbides (heading No 2849), only the following compounds of carbon are to be classified in this chapter :

(a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No 2811);

(b) halide oxides of carbon (heading No 2812);

(c) carbon disulphide (heading No 2813);

(d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 2842);

(e) hydrogen peroxide, solidified with urea (heading No 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No 2851) other than calcium cyanamide, whether or not pure (Chapter 31).

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

(a) sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b) organo-inorganic compounds other than those mentioned in note 2;

(c) products mentioned in note 2, 3, 4 or 5 to Chapter 31;

(d) inorganic products of a kind used as luminophores, of heading No 3206;

(e) artificial graphite (heading No 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 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 No 3824;

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

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

(h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No 9001).

4. 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 No 2811.

5. Heading Nos 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 No 2842.

6. Heading No 2844 applies only to :

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

(b) 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;

(c) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d) 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 ìCi/g);

(e) spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) radioactive residues whether or not usable.

The term 'isotopes`, for the purposes of this note and of the wording of heading Nos 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.

7. Heading No 2848 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified within 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 within heading No 3818.

Additional note

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

>TABLE>

CHAPTER 29 ORGANIC CHEMICALS

Notes

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

(a) separate chemically defined organic compounds, whether or not containing impurities;

(b) 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);

(c) the products of heading Nos 2936 to 2939 or the sugar ethers and sugar esters, and their salts, of heading No 2940, or the products of heading No 2941, whether or not chemically defined;

(d) the products mentioned in (a), (b) or (c) dissolved in water;

(e) the products mentioned in (a), (b) or (c) 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;

(f) 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;

(g) the products mentioned in (a), (b), (c), (d), (e) or (f) 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;

(h) 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.

2. This chapter does not cover :

(a) goods of heading No 1504 or crude glycerol of heading No 1520;

(b) ethyl alcohol (heading No 2207 or 2208);

(c) methane or propane (heading No 2711);

(d) the compounds of carbon mentioned in note 2 to Chapter 28;

(e) urea (heading No 3102 or 3105);

(f) colouring matter of vegetable or animal origin (heading No 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading No 3212);

(g) enzymes (heading No 3507);

(h) 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 No 3606);

(ij) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3824; or

(k) optical elements, for example, of ethylenediamine tartrate (heading No 9001).

3. 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.

4. In heading Nos 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 No 2929.

For the purposes of heading Nos 2911, 2912, 2914, 2918 and 2922, 'oxygen-function` is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in heading Nos 2905 to 2920.

5. (a) 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 within the heading which occurs last in numerical order in these sub-chapters.

(b) Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified within the same heading as the corresponding acid-function compounds.

(c) Subject to note 1 to Section VI and note 2 to Chapter 28 :

(1) inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading No 2942, are to be classified within the heading appropriate to the organic compound; and

(2) salts formed between organic compounds of sub-chapters I to X or heading No 2942 are to be classified within 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.

(d) Metal alcoholates are to be classified within the same heading as the corresponding alcohols except in the case of ethanol (heading No 2905).

(e) Halides of carboxylic acids are to be classified within the same heading as the corresponding acids.

6. The compounds of heading Nos 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 No 2930 (organo-sulphur compounds) and heading No 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).

7. Heading Nos 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 cyclizing function or functions here listed.

Subheading note

1. 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.

Additional note

1. For the purposes of subheading 2937 22 00, the expression 'adrenal cortical hormones` means natural adrenal cortical hormones, or those reproduced by synthesis, and their derivatives, provided that the latter retain hormonal activity.

>TABLE>

CHAPTER 30 PHARMACEUTICAL PRODUCTS

Notes

1. This chapter does not cover :

(a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);

(b) plasters specially calcined or finely ground for use in dentistry (heading No 2520);

(c) aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No 3301);

(d) preparations of heading Nos 3303 to 3307, even if they have therapeutic or prophylactic properties;

(e) soap or other products of heading No 3401 containing added medicaments;

(f) preparations with a basis of plaster for use in dentistry (heading No 3407); or

(g) blood albumin not prepared for therapeutic or prophylactic uses (heading No 3502).

2. For the purposes of heading No 3002, the expression 'modified immunological products` applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.

3. For the purposes of heading Nos 3003 and 3004 and of note 4 (d) to this chapter, the following are to be treated :

(a) as unmixed products :

(1) unmixed products dissolved in water;

(2) all goods of Chapter 28 or 29; and

(3) simple vegetable extracts of heading No 1302, merely standardized or dissolved in any solvent;

(b) as products which have been mixed :

(1) colloidal solutions and suspensions (other than colloidal sulphur);

(2) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) salts and concentrates obtained by evaporating natural mineral waters.

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

(a) sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

(b) sterile laminaria and sterile laminaria tents;

(c) sterile absorbable surgical or dental haemostatics;

(d) 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;

(e) blood-grouping reagents;

(f) dental cements and other dental fillings; bone reconstruction cements;

(g) first-aid boxes and kits; and

(h) chemical contraceptive preparations based on hormones or spermicides.

>TABLE>

CHAPTER 31 FERTILIZERS

Notes

1. This chapter does not cover :

(a) animal blood of heading No 0511;

(b) separate chemically defined compounds (other than those answering to the descriptions in note 2 (A), 3 (A), 4 (A) or 5); or

(c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading No 3824; optical elements of potassium chloride (heading No 9001).

2. Heading No 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105 :

(A) goods which answer to one or other of the descriptions given below :

(i) sodium nitrate, whether or not pure;

(ii) ammonium nitrate, whether or not pure;

(iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) ammonium sulphate, whether or not pure;

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

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

(vii) calcium cyanamide, whether or not pure or treated with oil;

(viii) urea, whether or not pure;

(B) fertilizers consisting of any of the goods described in (A) mixed together;

(C) fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) mixed with chalk, gypsum or other inorganic non-fertilizing substances;

(D) liquid fertilizers consisting of the goods of subparagraph (A) (ii) or (viii), or of mixtures of those goods, in an aqueous or ammoniacal solution.

3. Heading No 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105 :

(A) goods which answer to one or other of the descriptions given below :

(i) basic slag;

(ii) natural phosphates of heading No 2510, calcined or further heat-treated than for the removal of impurities;

(iii) superphosphates (single, double or triple);

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

(B) fertilizers consisting of any of the goods described in (A) mixed together, but with no account being taken of the fluorine content limit;

(C) fertilizers consisting of any of the goods described in (A) or (B), but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilizing substances.

4. Heading No 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 3105 :

(A) goods which answer to one or other of the descriptions given below :

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

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

(iii) potassium sulphate, whether or not pure;

(iv) magnesium potassium sulphate, whether or not pure;

(B) fertilizers consisting of any of the goods described in (A) above mixed together.

5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified within heading No 3105.

6. For the purposes of heading No 3105, the term 'other fertilizers` applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.

>TABLE>

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

1. This chapter does not cover :

(a) separate chemically defined elements or compounds (except those of heading No 3203 or 3204, inorganic products of a kind used as luminophores (heading No 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading No 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading No 3212);

(b) tannates or other tannin derivatives of products of heading Nos 2936 to 2939, 2941 or 3501 to 3504; or

(c) mastics of asphalt or other bituminous mastics (heading No 2715).

2. Heading No 3204 includes mixtures of stabilized diazonium salts and couplers for the production of azo dyes.

3. Heading Nos 3203 to 3206 apply also to preparations based on colouring matter (including, in the case of heading No 3206, colouring pigments of heading No 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 No 3212), or to other preparations of heading Nos 3207, 3208, 3209, 3210, 3212, 3213 and 3215.

4. Heading No 3208 includes solutions (other than collodions) consisting of any of the products specified in heading Nos 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.

5. 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.

6. The expression 'stamping foils` in heading No 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of :

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

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

>TABLE>

CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Notes

1. This chapter does not cover :

(a) natural oleoresins or vegetable extracts of heading No 1301 or 1302;

(b) soap or other products of heading No 3401; or

(c) gum, wood or sulphate turpentine or other products of heading No 3805.

2. The expression 'odoriferous substances` in heading No 3302 refers only to the substances of heading No 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3. Heading Nos 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.

4. The expression 'perfumery, cosmetic or toilet preparations` in heading No 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 non-wovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

>TABLE>

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

1. This chapter does not cover :

(a) edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No 1517);

(b) separate chemically defined compounds; or

(c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading No 3305, 3306 or 3307).

2. For the purposes of heading No 3401, the expression 'soap` applies only to soap soluble in water. Soap and the other products of heading No 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified within heading No 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified within heading No 3405 as 'scouring powders and similar preparations`.

3. For the purposes of heading No 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 :

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4,5×10 P2 N/m (45 dyn/cm) or less.

4. In heading No 3403 the expression 'petroleum oils and oils obtained from bituminous minerals` applies to the products defined in note 2 to Chapter 27.

5. In heading No 3404, subject to the exclusions provided below, the expression 'artificial waxes and prepared waxes` applies only to :

(A) chemically produced organic products of a waxy character, whether or not water-soluble;

(B) products obtained by mixing different waxes;

(C) 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 :

(a) products of heading No 1516, 3402 or 3823, even if having a waxy character;

(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading No 1521;

(c) mineral waxes or similar products of heading No 2712, whether or not intermixed or merely coloured; or

(d) waxes mixed with, dispersed in or dissolved in a liquid medium (heading Nos 3405, 3809, etc.).

>TABLE>

CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Notes

1. This chapter does not cover :

(a) yeasts (heading No 2102);

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

(c) enzymatic preparations for pre-tanning (heading No 3202);

(d) enzymatic soaking or washing preparations and other products of Chapter 34;

(e) hardened proteins (heading No 3913); or

(f) gelatin products of the printing industry (Chapter 49).

2. For the purposes of heading No 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 within heading No 1702.

Additional note

1. Heading No 3504 includes concentrated milk proteins with a protein content of more than 85 % by weight, calculated on the dry matter.

>TABLE>

CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Notes

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

2. The expression 'articles of combustible materials` in heading No 3606 applies only to :

(a) 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;

(b) 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

(c) resin torches, firelighters and the like.

>TABLE>

CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Notes

1. This chapter does not cover waste or scrap.

2. 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

1. 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.

2. 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.

>TABLE>

CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS

Notes

1. This chapter does not cover :

(a) separate chemically defined elements or compounds with the exception of the following :

(1) artificial graphite (heading No 3801);

(2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No 3808;

(3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No 3813);

(4) products specified in note 2 (a) or 2 (c);

(b) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No 2106); or

(c) medicaments (heading No 3003 or 3004); or

(d) spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading No 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading No 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).

2. Heading No 3824 includes the following goods which are not to be classified in any other heading of the nomenclature :

(a) 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;

(b) fusel oil; Dippel's oil;

(c) ink removers put up in packings for retail sale;

(d) stencil correctors and other correcting fluids put up in packings for retail sale; and

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

>TABLE>

SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Notes

1. 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 :

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

(b) presented together; and

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

2. Except for the goods of heading No 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 within Chapter 49.

CHAPTER 39 PLASTICS AND ARTICLES THEREOF

Notes

1. Throughout the nomenclature the expression 'plastics` means those materials of heading Nos 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.

2. This chapter does not cover :

(a) waxes of heading No 2712 or 3404;

(b) separate chemically defined organic compounds (Chapter 29);

(c) heparin or its salts (heading No 3001);

(d) solutions (other than collodions) consisting of any of the products specified in headings Nos 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading No 3208); stamping foils of heading No 3212;

(e) organic surface-active agents or preparations of heading No 3402;

(f) run gums or ester gums (heading No 3806);

(g) diagnostic or laboratory reagents on a backing of plastics (heading No 3822);

(h) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(ij) saddlery or harness (heading No 4201) or trunks, suitcases, handbags or other containers of heading No 4202;

(k) plaits, wickerwork or other articles of Chapter 46;

(l) wall coverings of heading No 4814;

(m) goods of Section XI (textiles and textile articles);

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

(o) imitation jewellery of heading No 7117;

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

(q) parts of aircraft or vehicles of Section XVII;

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

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

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

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

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

(w) 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).

3. Heading Nos 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories :

(a) 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 (heading Nos 3901 and 3902);

(b) resins, not highly polymerised, of the coumarone-indene type (heading No 3911);

(c) other synthetic polymers with an average of at least five monomer units;

(d) silicones (heading No 3910);

(e) resols (heading No 3909) and other prepolymers.

4. 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.

5. 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.

6. In heading Nos 3901 to 3914, the expression 'primary forms` applies only to the following forms :

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

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

7. Heading No 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (heading Nos 3901 to 3914).

8. For the purposes of heading No 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.

9. For the purposes of heading No 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.

10. In heading Nos 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).

11. Heading No 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II :

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

(b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(c) gutters and fittings therefor;

(d) doors, windows and their frames and thresholds for doors;

(e) balconies, balustrades, fencing, gates and similar barriers;

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

(g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h) ornamental architectural features, for example, flutings, cupolas, dovecotes;

(ij) 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 note

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

(a) where there is a subheading named 'Other` in the same series :

(1) 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;

(2) the copolymers named in subheadings Nos 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;

(3) 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;

(4) 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;

(b) where there is no subheading named 'Other` in the same series :

(1) 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;

(2) 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.

>TABLE>

CHAPTER 40 RUBBER AND ARTICLES THEREOF

Notes

1. 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.

2. This chapter does not cover :

(a) goods of Section XI (textiles and textile articles);

(b) footwear or parts thereof of Chapter 64;

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

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

(e) articles of Chapter 90, 92, 94 or 96; or

(f) articles of Chapter 95 (other than sports gloves and articles of heading Nos 4011 to 4013).

3. In heading Nos 4001 to 4003 and 4005, the expression 'primary forms` applies only to the following forms :

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

(b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4. In note 1 to this chapter and in heading No 4002, the expression 'synthetic rubber` applies to :

(a) 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;

(b) thioplasts (TM); and

(c) 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).

5. (a) Heading Nos 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with :

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

(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii) 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).

(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material :

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

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

6. For the purposes of heading No 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.

7. 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 No 4008.

8. Heading No 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.

9. In heading Nos 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 No 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.

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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

1. This chapter does not cover :

(a) parings or similar waste, of raw hides or skins (heading No 0511);

(b) birdskins or parts of birdskins, with their feathers or down, of heading No 0505 or 6701; or

(c) 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.

2. Throughout the nomenclature the expression 'composition leather` means only substances of the kind referred to in heading No 4111.

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CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Notes

1. This chapter does not cover :

(a) sterile surgical catgut or similar sterile suture materials (heading No 3006);

(b) articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No 4303 or 4304);

(c) made-up articles of netting (heading No 5608);

(d) articles of Chapter 64;

(e) headgear or parts thereof of Chapter 65;

(f) whips, riding-crops or other articles of heading No 6602;

(g) cuff-links, bracelets or other imitation jewellery (heading No 7117);

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

(ij) strings, skins for drums or the like, or other parts of musical instruments (heading No 9209);

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

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

(m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No 9606.

2. (A) In addition to the provisions of Note 1 above, heading No 4202 does not cover :

(a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No 3923);

(b) articles of plaiting materials (heading No 4602);

(B) Articles of headings Nos 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.

3. For the purposes of heading No 4203, the expression 'articles of apparel and clothing accessories` applies inter alia to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No 9113).

Additional note

1. For the purposes of the subheadings of heading No 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.

>TABLE>

CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

1. Throughout the nomenclature references to 'furskins`, other than to raw furskins of heading No 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2. This chapter does not cover :

(a) birdskins or parts of birdskins, with their feathers or down (heading No 0505 or 6701);

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

(c) gloves consisting of leather and furskin or of leather and artificial fur (heading No 4203);

(d) articles of Chapter 64;

(e) headgear or parts thereof of Chapter 65; or

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

3. Heading No 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.

4. 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 within heading No 4303 or 4304 as the case may be.

5. 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 No 5801 or 6001).

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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

1. This chapter does not cover :

(a) 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 No 1211);

(b) 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 No 1401);

(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No 1404);

(d) activated charcoal (heading No 3802);

(e) articles of heading No 4202;

(f) goods of Chapter 46;

(g) footwear or parts thereof of Chapter 64;

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

(ij) goods of heading No 6808;

(k) imitation jewellery of heading No 7117;

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

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

(n) parts of firearms (heading No 9305);

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

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

(q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading No 9603; or

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

2. 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.

3. Heading Nos 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.

4. Products of heading No 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading No 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.

5. Heading No 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.

6. 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

1. 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, 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 marfim, pulai, punah, ramin, sapelli, saqui-saqui, sepetir, sipo, sucupira, suren, teak, tiama, tola, virola, white lauan, white meranti, white seraya, yellow meranti.

Additional notes

1. For the purposes of heading No 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.

2. For the purposes of subheadings 4414 00 10, 4418 10 10, 4418 20 10, 4419 00 10, 4420 10 11, 4420 90 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.

>TABLE>

CHAPTER 45 CORK AND ARTICLES OF CORK

Note

1. This chapter does not cover :

(a) footwear or parts of footwear of Chapter 64;

(b) headgear or parts of headgear of Chapter 65; or

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

>TABLE>

CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Notes

1. 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 non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2. This chapter does not cover :

(a) wall coverings of heading No 4814;

(b) twine, cordage, ropes or cables, plaited or not (heading No 5607);

(c) footwear or headgear or parts thereof of Chapter 64 or 65;

(d) vehicles or bodies for vehicles of basketware (Chapter 87); or

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

3. For the purposes of heading No 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.

>TABLE>

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

1. For the purposes of heading No 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.

>TABLE>

CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Notes

1. This chapter does not cover :

(a) articles of Chapter 30;

(b) stamping foils of heading No 3212;

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

(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No 3401) or with polishes, creams or similar preparations (heading No 3405);

(e) sensitized paper or paperboard of heading Nos 3701 to 3704;

(f) paper impregnated with diagnostic or laboratory reagents (heading No 3822);

(g) 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 wall coverings of heading No 4814 (Chapter 39);

(h) articles of heading No 4202 (for example, travel goods);

(ij) articles of Chapter 46 (manufactures of plaiting material);

(k) paper yarn or textile articles of paper yarn (Section XI);

(l) articles of Chapter 64 or 65;

(m) abrasive paper or paperboard (heading No 6805) or paper- or paperboard-backed mica (heading No 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);

(n) metal foil backed with paper or paperboard (Section XV);

(o) articles of heading No 9209; or

(p) articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

2. Subject to the provisions of note 6, heading Nos 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking 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 No 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

3. 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.

4. In addition to handmade paper and paperboard, heading No 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria :

- For paper or paperboard weighing not more than 150 g/m² :

(a) containing 10 % or more of fibres obtained by a mechanical process, and :

1. weighing not more than 80 g/m²; or

2. coloured throughout the mass; or

(b) containing more than 8 % ash, and :

1. weighing not more than 80 g/m²; or

2. coloured throughout the mass; or

(c) containing more than 3 % ash and having a brightness of 60 % or more; or

(d) 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 7m²/g; or

(e) containing 3 % ash or less, having a brightness of 60 % or more, and a burst index equal to or less than 2,5 kPa 7m²/g.

- For paper or paperboard weighing more than 150 g/m² :

(a) coloured throughout the mass; or

(b) having a brightness of 60 % or more, and

1. a caliper of 225 micrometres (microns) or less; or

2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3 %; or

(c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content more than 8 %.

Heading No 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

5. 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.

6. 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 heading Nos 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

7. (A) Heading Nos 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres :

(a) in strips or rolls of a width exceeding 15 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

Except that handmade paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of note 6, in heading No 4802.

(B) Heading Nos 4803 and 4809 apply only to paper, cellulose wadding and webs of cellulose fibres :

(a) in strips or rolls of a width exceeding 36 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

8. For the purposes of heading No 4814, the expression 'wallpaper and similar wall coverings` applies only to :

(a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration :

(i) 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;

(ii) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c) wall coverings 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 wall coverings are to be classified within heading No 4815.

9. Heading No 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10. Heading No 4823 applies inter alia to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

11. Except for the goods of heading No 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 within Chapter 49.

Subheading notes

1. 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.

>TABLE>

2. 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 :

(a) having a Mullen burst index of not less than 3,7 kPa 7m²/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;

(b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight :

>TABLE>

3. For the purposes of subheading 4805 10, '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 60 (Concora medium test with 60 minutes of conditioning) crush resistance exceeding 196 newtons at 50 % relative humidity, at 23 °C.

4. 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 7m²/g.

5. For the purposes of subheading 4810 21, 'light-weight 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.

Additional note

1. For the purposes of subheading 4801 00 10, the expression 'newsprint` shall be taken to apply to white paper or to paper which has been slightly coloured in the pulp, the mechanical pulp content of which represents at least 70 % of the total fibre content, glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing not less than 40 g/m² and not more than 57 g/m², with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less than 31 cm, containing 8 % or less by weight of fillers, and intended for the printing of daily newspapers, weekly papers or other periodicals of heading No 4902, published at least 10 times per year.

>TABLE>

CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

Notes

1. This chapter does not cover :

(a) photographic negatives or positives on transparent bases (Chapter 37);

(b) maps, plans or globes, in relief, whether or not printed (heading No 9023);

(c) playing cards or other goods of Chapter 95; or

(d) original engravings, prints or lithographs (heading No 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.

2. For the purposes of Chapter 49, the term 'printed` also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.

3. 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 No 4901, whether or not containing advertising material.

4. Heading No 4901 also covers :

(a) 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;

(b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) 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 within heading No 4911.

5. Subject to note 3 to this chapter, heading No 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No 4911.

6. For the purposes of heading No 4903, the expression 'children`s picture books' means books for children in which the pictures form the principal interest and the text is subsidiary.

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SECTION XI TEXTILES AND TEXTILE ARTICLES

Notes

1. This section does not cover :

(a) animal brush-making bristles or hair (heading No 0502); horsehair or horsehair waste (heading No 0503);

(b) human hair or articles of human hair (heading No 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading No 5911);

(c) cotton linters or other vegetable materials of Chapter 14;

(d) asbestos of heading No 2524 or articles of asbestos or other products of heading No 6812 or 6813;

(e) articles of heading No 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 No 3306;

(f) sensitized textiles of heading Nos 3701 to 3704;

(g) 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);

(h) woven, knitted or crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) woven, knitted or crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(k) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading No 4303 or 4304;

(l) articles of textile materials of heading No 4201 or 4202;

(m) products or articles of Chapter 48 (for example, cellulose wadding);

(n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o) hair nets or other headgear or parts thereof of Chapter 65;

(p) goods of Chapter 67;

(q) abrasive-coated textile material (heading No 6805) and also carbon fibres or articles of carbon fibres of heading No 6815;

(r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

(t) articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u) articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or

(v) articles of Chapter 97.

2. (A) Goods classifiable in Chapters 50 to 55 or in heading No 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 not 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.

(B) For the purposes of the above rule :

(a) gimped horsehair yarn (heading No 5110) and metallized yarn (heading No 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;

(b) 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;

(c) when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter;

(d) where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.

3. (A) 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` :

(a) of silk or waste silk, measuring more than 20 000 decitex;

(b) of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;

(c) of true hemp or flax :

(i) polished or glazed, measuring 1 429 decitex or more; or

(ii) not polished or glazed, measuring more than 20 000 decitex;

(d) of coir, consisting of three or more plies;

(e) of other vegetable fibres, measuring more than 20 000 decitex; or

(f) reinforced with metal thread.

(B) Exceptions :

(a) yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) 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;

(c) silkworm gut of heading No 5006, and monofilaments of Chapter 54;

(d) metallized yarn of heading No 5605; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and

(e) chenille yarn, gimped yarn and loop wale-yarn of heading No 5606.

4. (A) 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 :

(a) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding :

(i) 85 g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 g in other cases;

(b) in balls, hanks or skeins of a weight not exceeding :

(i) 85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;

(ii) 125 g in the case of all other yarns of less than 2 000 decitex; or

(iii) 500 g in other cases;

(c) 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 :

(i) 85 g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 g in other cases.

(B) Exceptions :

(a) single yarn of any textile material, except :

(i) single yarn of wool or fine animal hair, unbleached; and

(ii) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;

(b) multiple (folded) or cabled yarn, unbleached :

(i) of silk or waste silk, however put up; or

(ii) of other textile material except wool or fine animal hair, in hanks or skeins;

(c) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) single, multiple (folded) or cabled yarn of any textile material :

(i) in cross-reeled hanks or skeins; or

(ii) 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).

5. For the purposes of heading Nos 5204, 5401 and 5508, the expression 'sewing thread` means multiple (folded) or cabled yarn :

(a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams;

(b) dressed for use as sewing thread; and

(c) with a final 'Z` twist.

6. 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 :

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7. For the purposes of this section, the expression 'made up` means :

(a) cut otherwise than into squares or rectangles;

(b) 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, table cloths, scarf squares, blankets);

(c) 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;

(d) cut to size and having undergone a process of drawn thread work;

(e) 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);

(f) knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

8. For the purposes of Chapters 50 to 60 :

(a) 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; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

9. 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 adhesive or by thermal bonding.

10. Elastic products consisting of textile materials combined with rubber threads are classified in this section.

11. For the purposes of this section, the expression 'impregnated` includes 'dipped`.

12. For the purposes of this section, the expression 'polyamides` includes 'aramids`.

13. 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 heading Nos 6101 to 6114 and heading Nos 6201 to 6211.

Subheading notes

1. In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them :

(a) '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.

(b) 'Unbleached yarn` :

Yarn which :

(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) 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).

(c) 'Bleached yarn` :

Yarn which :

(i) 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;

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(d) 'Coloured (dyed or printed) yarn` :

Yarn which :

(i) 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;

(ii) 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;

(iii) is obtained from slivers or rovings which have been printed; or

(iv) 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.

(e) '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.

(f) 'Bleached woven fabric` :

Woven fabric which :

(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii) consists of bleached yarn; or

(iii) consists of unbleached and bleached yarn.

(g) 'Dyed woven fabric` :

Woven fabric which :

(i) 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

(ii) consists of coloured yarn of a single uniform colour.

(h) 'Woven fabric of yarns of different colours` :

Woven fabric (other than printed woven fabric) which :

(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

(ii) consists of unbleached or bleached yarn and coloured yarn; or

(iii) consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(ij) '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.

(k) '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.

2. (A) 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 consisting of the same textile materials.

(B) For the application of this rule :

(a) where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account;

(b) 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;

(c) in the case of embroidery of heading No 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

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CHAPTER 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

Note

1. Throughout the nomenclature :

(a) 'wool` means the natural fibre grown by sheep or lambs;

(b) '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 musk-rat;

(c) 'coarse animal hair` means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading No 0502) and horsehair (heading No 0503).

Additional note

1. For the purposes of subheadings 5111 11 11, 5111 11 19, 5111 19 11 and 5111 19 19, the expression 'Loden fabrics` means plain-weave fabrics weighing 250 g/m² or more but not exceeding 450 g/m², fulled, single-coloured or with mixed or mottled yarns, made from single yarns of carded wool mixed with fine animal hair; the fabrics may also contain coarse animal hair or man-made fibres. The fibres are laid or oriented in the same direction by a surface treatment which renders the fabrics waterproof.

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CHAPTER 52 COTTON

Subheading note

1. 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.

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CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

Additional note

1. (A) For the purposes of subheadings 5306 10 90, 5306 20 90 and 5308 20 90, the expression 'put up for retail sale` in relation to yarn (single, multiple or cabled) means, subject to the exceptions in paragraph (B) below, yarn put up :

(a) in balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding 200 grams;

(b) in hanks or skeins of a weight not exceeding 125 grams;

(c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding 125 grams.

(B) Exceptions :

(a) multiple or cabled yarn, unbleached, in hanks or skeins;

(b) multiple or cabled yarn, put up :

(i) in cross-reeled hanks or skeins; or

(ii) 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).

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CHAPTER 54 MAN-MADE FILAMENTS

Notes

1. Throughout the nomenclature, the term 'man-made fibres` means staple fibres and filaments of organic polymers produced by manufacturing processes, either :

(a) by polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or

(b) by chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The terms 'synthetic` and 'artificial`, used in relation to fibres, mean : synthetic : fibres as defined at (a); artificial : fibres as defined at (b).

The terms 'man-made`, 'synthetic` and 'artificial` shall have the same meanings when used in relation to 'textile materials`.

2. Heading Nos 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.

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CHAPTER 55 MAN-MADE STAPLE FIBRES

Note

1. Heading Nos 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications :

(a) length of tow exceeding 2 m;

(b) twist less than five turns per metre;

(c) measuring per filament less than 67 decitex;

(d) synthetic filament tow only : the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length;

(e) total measurement of tow more than 20 000 decitex.

Tow of a length not exceeding 2 m is to be classified within heading No 5503 or 5504.

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CHAPTER 56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

Notes

1. This chapter does not cover :

(a) wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading No 3401, polishes, creams or similar preparations of heading No 3405, fabric softeners of heading No 3809) where the textile material is present merely as a carrying medium;

(b) textile products of heading No 5811;

(c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No 6805);

(d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No 6814); or

(e) metal foil on a backing of felt or nonwovens (Section XV).

2. The term 'felt` includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3. Heading Nos 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading No 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.

Heading Nos 5602 and 5603 do not, however, cover :

(a) felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

(b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or

(c) plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

4. Heading No 5604 does not cover textile yarn, or strip or the like of heading No 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

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CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS

Notes

1. For the purposes of this chapter, the term 'carpets and other textile floor coverings` means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.

2. This chapter does not cover floor covering underlays.

Additional note

1. For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling within subheadings 5701 10 91 to 5701 10 99, the dutiable surface shall not include the heading, the selvedges and the fringes.

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CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY

Notes

1. This chapter does not apply to textile fabrics referred to in note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.

2. Heading No 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.

3. For the purposes of heading No 5803, 'gauze` means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

4. Heading No 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading No 5608.

5. For the purposes of heading No 5806, the expression 'narrow woven fabrics` means :

(a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

(b) tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c) bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

Narrow woven fabrics with woven fringes are to be classified in heading No 5808.

6. In heading No 5810, the expression 'embroidery` means inter alia embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading No 5805).

7. In addition to the products of heading No 5809, this chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

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CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE

Notes

1. Except where the context otherwise requires, for the purposes of this chapter, the expression 'textile fabrics` applies only to the woven fabrics of Chapters 50 to 55 and heading Nos 5803 and 5806, the braids and ornamental trimmings in the piece of heading No 5808 and the knitted or crocheted fabrics of heading No 6002.

2. Heading No 5903 applies to :

(a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than :

(1) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 and 30 °C (usually Chapter 39);

(3) products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4) fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

(6) textile products of heading No 5811;

(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No 5604.

3. For the purposes of heading No 5905, the expression 'textile wall coverings` applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No 4814) or on a textile backing (generally heading No 5907).

4. For the purposes of heading No 5906, the expression 'rubberized textile fabrics` means :

(a) textile fabrics impregnated, coated, covered or laminated with rubber :

(i) weighing not more than 1 500 g/m²;

or

(ii) weighing more than 1 500 g/m² and containing more than 50 % by weight of textile material;

(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No 5604;

(c) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.

This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading No 5811.

5. Heading No 5907 does not apply to :

(a) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c) fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments. However, imitation pile fabrics remain classified in this heading;

(d) fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e) wood veneered on a backing of textile fabrics (heading No 4408);

(f) natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No 6805);

(g) agglomerated or reconstituted mica, on a backing of textile fabrics (heading No 6814); or

(h) metal foil on a backing of textile fabrics (Section XV).

6. Heading No 5910 does not apply to :

(a) transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or

(b) transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading No 4010).

7. Heading No 5911 applies to the following goods, which do not fall in any other heading of Section XI :

(a) textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading Nos 5908 to 5910), the following only :

(i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);

(ii) bolting cloth;

(iii) straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv) flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v) textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi) cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) textile articles (other than those of heading Nos 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

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CHAPTER 60 KNITTED OR CROCHETED FABRICS

Notes

1. This chapter does not cover :

(a) crochet lace of heading No 5804;

(b) labels, badges and similar articles, knitted or crocheted, of heading No 5807; or

(c) knitted or crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading No 6001.

2. This chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

3. Throughout the nomenclature any reference to 'knitted goods` includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

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CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

Notes

1. This chapter applies only to made up knitted or crocheted articles.

2. This chapter does not cover :

(a) goods of heading No 6212;

(b) worn clothing or other worn articles of heading No 6309; or

(c) orthopaedic appliances, surgical belts, trusses or the like (heading No 9021).

3. For the purposes of heading Nos 6103 and 6104 :

(a) The term 'suit` means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

All of the components of a 'suit` must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.

The term 'suit` includes the following sets of garments, whether or not they fulfil all the above conditions :

- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) The term 'ensemble` means a set of garments (other than suits and articles of heading No 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising :

- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term 'ensemble` does not apply to track suits or ski suits, of heading No 6112.

4. Heading Nos 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm×10 cm. Heading No 6105 does not cover sleeveless garments.

5. Heading No 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

6. For the purposes of heading No 6111 :

(a) the expression 'babies` garments and clothing accessories' means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;

(b) articles which are prima facie classifiable both within heading No 6111 and within other headings of this chapter are to be classified within heading No 6111.

7. For the purposes of heading No 6112 'ski suits` means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of :

(a) a 'ski overall`, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a 'ski ensemble`, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising :

- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

- one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.

The 'ski ensemble` may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a 'ski ensemble` must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

8. Garments which are prima facie classifiable both within heading No 6113 and within other headings of this chapter, excluding heading No 6111, are to be classified within heading No 6113.

9. Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

10. Articles of this chapter may be made of metal thread.

Additional notes

1. For the application of note 3 (b) of this chapter the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.

For this purpose :

- the fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed,

- a pullover or waistcoat with ribbing is to be considered as a component of an ensemble even if there is no ribbing on the component intended to cover the lower part of the body, provided that the ribbing is not sewn on but produced directly by the knitting process.

Sets of garments are not regarded as ensembles when their components are made up in different fabrics, even if the difference is due only to their respective colours.

All the components of an ensemble must be presented together for retail sale as a single unit. Individual wrapping or separate labelling of each component of such a single unit does not influence its classification as an ensemble.

2. For the purposes of heading No 6109, the terms 'singlets` and 'other vests` include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.

These garments, which are intended to cover the upper part of the body, often possess many characteristics in common with those of T-shirts or with more traditional kinds of singlets and other vests of heading No 6109.

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CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

Notes

1. This chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading No 6212).

2. This chapter does not cover :

(a) worn clothing or other worn articles of heading No 6309; or

(b) orthopaedic appliances, surgical belts, trusses or the like (heading No 9021).

3. For the purposes of heading Nos 6203 and 6204 :

(a) The term 'suit` means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising :