Protocol of Amendment to the International Convention on the Harmonized Commodity Description and Coding System

Official Journal L 198 , 20/07/1987 P. 0011 - 0409
Finnish special edition: Chapter 11 Volume 12 P. 0012
Swedish special edition: Chapter 11 Volume 12 P. 0012

PROTOCOL OF AMENDMENT to the International Convention on the Harmonized Commodity Description and Coding System (Done at Brussels on 24 June 1986)

THE CONTRACTING PARTIES TO THE CONVENTION establishing a Customs Cooperation Council, signed in Brussels on 15 December 1950,

and THE EUROPEAN ECONOMIC COMMUNITY,

CONSIDERING that it is desirable to bring the International Convention on the Harmonized Commodity Description and Coding System (done at Brussels on 14 June 1983) into force on 1 January 1988,

CONSIDERING that, unless Article 13 of the said Convention is amended, the entry into force of the Convention on that date will remain uncertain,

HAVE AGREED AS FOLLOWS:

Article 1

Paragraph 1 of Article 13 of the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983 (hereinafter referred to as "the Convention") shall be replaced by the following:

"1. This Convention shall enter into force on the earliest 1 January which falls at least three months after the date on which a minimum of 17 States or Customs or Economic Unions referred to in Article 11 have signed it without reservation of ratification or have deposited their instruments of ratification or accession, but not before 1 January 1988."

Article 2

A. This Protocol shall enter into force at the same time as the Convention, provided that a minimum of 17 States or Customs or Economic Unions referred to in Article 11 of the Convention have deposited their instruments of acceptance of the Protocol with the Secretary-General of the Customs Cooperation Council.

However, no State or Customs or Economic Union may deposit its instrument of acceptance of this Protocol unless it has previously signed, or signs at the same time, the Convention without reservation of ratification or has previously deposited, or deposits at the same time, its instrument of ratification of, or of accession to, the Convention.

B. Any State or Customs or Economic Union becoming a Contracting Party to the Convention after the entry into force of this Protocol under paragraph A shall be a Contracting Party to the Convention as amended by the Protocol.

ANNEX NOMENCLATURE OF THE HARMONIZED SYSTEM

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GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in the harmonized system 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 failing 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 only part of the materials or substances contained in mixed or composite goods or to only part 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 3 (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. The rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of rule 5 (a) above, 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 the rule the relative section and chapter notes also apply, unless the context otherwise requires.

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 03.01, 03.06 or 03.07;

(b) Cultures of micro-organisms and other products of heading No 30.02 ; and

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CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL

Note

1. This Chapter does not cover: (a) Products of the kinds described in headings Nos 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading No 05.04) or animal blood (heading No 05.11 or 30.02) ; or

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CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Note

1. This Chapter does not cover: (a) Marine mammals (heading No 01.06) or meat thereof (heading No 02.08 or 02.10);

(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 23.01) ; or

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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. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No 04.06 provided that they have the three following characteristics: (a) A milkfat 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

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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 05.05 and parings and similar waste of raw hides or skins of heading No 05.11 (Chapter 41 or 43);

(d) Prepared knots or tufts for broom or brush making (heading No 96.03).

2. For the purposes of heading No 05.01, 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.

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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 06.01, 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 06.03 or 06.04 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 97.01.

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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 12.14.

2. In headings Nos 07.09, 07.10, 07.11 and 07.12 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 07.12 covers all dried vegetables of the kinds falling within headings Nos 07.01 to 07.11, other than: (a) Dried leguminous vegetables, shelled (heading No 07.13);

(b) Sweet corn in the forms specified in headings Nos 11.02 to 11.04;

(d) Flour and meal of dried leguminous vegetables of heading No 07.13 (heading No 11.06).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading No 09.04).

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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 in the same headings as the corresponding fresh fruit and nuts.

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CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES

Notes

1. Mixtures of the products of headings Nos 09.04 to 09.10 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 09.10.

The addition of other substances to the products of headings Nos 09.04 to 09.10 (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 21.03.

2. This Chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 12.11.

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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, converted or broken remains classified within heading No 10.06.

2. Heading No 10.05 does not cover sweet corn (Chapter 7).

Subheading Note

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

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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 09.01 or 21.01);

(b) Prepared flours, meals or starches of heading No 19.01;

(d) Vegetables, prepared or preserved, of heading No 20.01, 20.04 or 20.05;

(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 23.02.

(B) Products falling within this Chapter under the above provisions shall be classified within heading No 11.01 or 11.02 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 11.03 or 11.04.

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3. For the purposes of heading No 11.03, 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.

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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 12.07 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 08.01 or 08.02 or to olives (Chapter 7 or 20).

2. Heading No 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings Nos 23.04 to 23.06.

3. For the purposes of heading No 12.09, 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 12.09 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;

(d) Products of headings Nos 12.01 to 12.07 or 12.11.

4. Heading No 12.11 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 12.11 does not, however, apply to: (a) Medicaments of Chapter 30;

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

5. For the purposes of heading No 12.12, the term "seaweeds and other algae" does not include: (a) Dead single-cell micro-organisms of heading No 21.02;

(b) Cultures of micro-organisms of heading No 30.02 ; or

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

Note

1. Heading No 13.02 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 17.04);

(b) Malt extract (heading No 19.01);

(d) Vegetable saps or extracts constituting alcoholic beverages or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading No 29.14 or 29.38;

(f) Medicaments of heading No 30.03 or 30.04 or blood-grouping reagents (heading No 30.06);

(g) Tanning or dyeing extracts (heading No 32.01 or 32.03);

(h) Essential oils, concretes, absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33) ; or

(ij) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 40.01).

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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 14.01 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 44.04).

3. Heading No 14.02 does not apply to wood wool (heading No 44.05).

4. Heading No 14.03 does not apply to prepared knots or tufts for broom or brush making (heading No 96.03).

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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 02.09;

(b) Cocoa butter, fat and oil (heading No 18.04);

(d) Greaves (heading No 23.01) and residues of headings Nos 23.04 to 23.06;

(e) Fatty acids in an isolated state, 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 40.02).

2. Heading No 15.09 does not apply to oils obtained from olives by solvent extraction (heading No 15.10).

3. Heading No 15.18 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 15.22.

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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.

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 19.02 or to the preparations of heading No 21.03 or 21.04.

Subheading Notes

1. For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. 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 16.02.

2. The fish and crustaceans specified in the subheadings of heading No 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

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CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY

Note

1. This Chapter does not cover: (a) Sugar confectionery containing cocoa (heading No 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 29.40 ; or

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 polarimetric reading of less than 99,5°.

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CHAPTER 18 COCOA AND COCOA PREPARATIONS

Notes

1. This Chapter does not cover the preparations of heading No 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

2. Heading No 18.06 includes sugar confectionery containing cocoa and, subject to Note I to this Chapter, other food preparations containing cocoa.

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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 19.02, 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 23.09) ; or

2. In this Chapter the expressions "flour" and "meal" mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any Chapter.

3. Heading No 19.04 does not cover preparations containing more than 8 % by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No 18.06.

4. For the purposes of heading No 19.04 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.

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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

2. Headings Nos 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 17.04) or chocolate confectionery (heading No 18.06).

3. Headings Nos 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No 11.05 or 11.06 (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 20.02.

5. For the purposes of heading No 20.09, 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 "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. 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 20.05.

2. For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. 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 20.07.

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CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1. This Chapter does not cover: (a) Mixed vegetables of heading No 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No 09.01);

(d) Food preparations, other than the products described in heading No 21.03 or 21.04, 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);

(e) Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see Note 2 to Chapter 22) exceeding 0,5 % vol (heading No 22.08);

(f) Yeast put up as a medicament or other products of heading No 30.03 or 30.04 ; or

(g) Prepared enzymes of heading No 35.07.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified within heading No 21.01.

3. For the purposes of heading No 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 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.

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CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR

Notes

1. This Chapter does not cover: (a) Sea water (heading No 25.01);

(b) Distilled or conductivity water or water of similar purity (heading No 28.51);

(d) Medicaments of heading No 30.03 or 30.04 ; or

(e) 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 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified within headings Nos 22.03 to 22.06 or heading No 22.08 as appropriate.

Subheading Note

1. For the purposes of subheading No 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.

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

Note

1. Heading No 23.09 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.

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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 crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

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

2. This Chapter does not cover: (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 28.02);

(b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No 28.21);

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

(e) Setts, curbstones or flagstones (heading No 68.01) ; mosaic cubes or the like (heading No 68.02) ; roofing, facing or damp course slates (heading No 68.03);

(f) Precious or semi-precious stones (heading No 71.02 or 71.03);

(g) Cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of sodium chloride or of magnesium oxide, of heading No 38.23 ; optical elements of sodium chloride or of magnesium oxide (heading No 90.01);

(h) Billiard chalks (heading No 95.04) ; or

(ij) Writing or drawing chalks or tailors' chalks (heading No 96.09).

3. Any products classifiable within heading No 25.17 and any other heading of the chapter are to be classified within heading No 25.17.

4. Heading No 25.30 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 25.17);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No 25.19);

(d) Slag wool, rock wool or similar mineral wools (heading No 68.06);

(e) Waste or scrap of precious metal or of metal clad with precious metal (heading No 71.12) ; or

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

2. For the purposes of headings Nos 26.01 to 26.17, 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 28.44 or of the metals of Section XIV or XV, even if the are intended for non-metallurgical purposes. Headings Nos 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading No 26.20 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 27.11;

(b) Medicaments of heading No 30.03 or 30.04 ; or

2. References in heading No 27.10 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.

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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 28.44 or 28.45 are to be classified within those headings and within no other heading of the Nomenclature.

(b) Subject to paragraph (a) above, goods answering to a description in heading No 28.43 or 28.46 are to be classified within those headings and within no other heading of this Section.

2. Subject to Note 1 above, goods classifiable within heading No 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 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) above dissolved in water;

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

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation or transport;

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

2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No 28.31), carbonates and peroxocarbonates of inorganic bases (heading No 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No 28.38), organic products included in headings Nos 28.43 to 28.46 and carbides (heading No 28.49), 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 28.11);

(b) Halide oxides of carbon (heading No 28.12);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 28.42);

(e) Hydrogen peroxide, solidified with urea (heading No 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No 28.51) 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 above;

(d) Inorganic products of a kind used as luminophores, of heading No 32.06;

(e) Artificial graphite (heading No 38.01) ; products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 38.13 ; ink removers put up in packings for retail sale, of heading No 38.23 ; cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of the halides of the alkali or alkaline-earth metals, of heading No 38.23;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

(g) The metals, whether or not pure, or metal alloys of Section XV ; or

(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No 90.01).

4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metallic acid of sub-Chapter IV are to be classified in heading No 28.11.

5. Headings Nos 28.26 to 28.42 apply only to metallic or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No 28.42.

6. Heading No 28.44 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 0,002 ¶Ci/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 headings Nos 28.44 and 28.45, 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 28.48 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 38.18.

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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 headings Nos 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No 29.40, or the products of heading No 29.41, whether or not chemically defined;

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

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

(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser necessary for their preservation or transport;

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

(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 15.04 or glycerol (heading No 15.20);

(b) Ethyl alcohol (heading No 22.07 or 22.08);

(d) The compounds of carbon mentioned in Note 2 to Chapter 28;

(e) Urea (heading No 31.02 or 31.05);

(f) Colouring matter of vegetable or animal origin (heading No 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading No 32.12);

(g) Enzymes (heading No 35.07);

(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 36.06);

(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 38.13 ; ink removers put up in packings for retail sale, of heading No 38.23 ; or

(k) Optical elements, for example, of ethylenediamine tartrate (heading No 90.01).

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 headings Nos 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, 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 29.29.

For the purposes of headings Nos 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings Nos 29.05 to 29.20.

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 or glycerol 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 29.42, 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 29.42 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 and glycerol (heading No 29.05).

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

6. The compounds of headings Nos 29.30 and 29.31 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 29.30 (organo-sulphur compounds) and heading No 29.31 (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. Headings Nos 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

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

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.

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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 25.20);

(d) Preparations of headings Nos 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(e) Soap or other products of heading No 34.01 containing added medicaments;

(f) Preparations with a basis of plaster for use in dentistry (heading No 34.07) ; or

(g) Blood albumin not prepared for therapeutic or prophylactic uses (heading No 35.02).

2. For the purposes of headings Nos 30.03 and 30.04 and of Note 3 (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 13.02, merely standardised 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.

3. Heading No 30.06 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;

(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.

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CHAPTER 31 FERTILISERS

Notes

1. This Chapter does not cover: (a) Animal blood of heading No 05.11;

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

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 grams each, of heading No 38.23 ; optical elements of potassium chloride (heading No 90.01).

2. Heading No 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 31.05:

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

(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

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

3. Heading No 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Basic slag;

(ii) Natural phosphates of heading No 25.10, 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) Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.

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

4. Heading No 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No 31.05: (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) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure.

(B) Fertilisers 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 31.05.

6. For the purposes of heading No 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

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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 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading No 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale of heading No 32.12);

(b) Tannates or other tannin derivatives of products of headings Nos 29.36 to 29.39, 29.41 or 35.01 to 35.04 ; or

2. Heading No 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Heading Nos 32.03 to 32.06 apply also to preparations based on colouring matter (including, in the case of heading No 32.06, colouring pigments of heading No 25.30 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 32.12), or to other preparations of headings Nos 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 and 32.15.

4. Heading No 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings Nos 39.01 to 39.13 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 32.12 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.

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

Notes

1. This Chapter does not cover: (a) Compound alcoholic preparations of a kind used for the manufacture of beverages, of heading No 22.08;

(b) Soap or other products of heading No 34.01 ; or

2. Headings Nos 33.03 to 33.07 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.

3. The expression "perfumery, cosmetic or toilet preparations" in heading No 33.07 applies inter alia to the following products : scented sachets ; odoriferous preparations which operate by burning ; perfumed papers and papers impregnated or coated with cosmetics ; contact lens or artificial eye solutions ; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics ; animal toilet preparations.

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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 15.17);

(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 33.05, 33.06 or 33.07).

2. For the purposes of heading No 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading No 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified within heading No 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified within heading No 34.05 as "scouring powders and similar preparations".

3. For the purposes of heading No 34.02, "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 x 10-2 N/m (45 dyn/cm) or less.

4. In heading No 34.03 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 34.04, 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 15.16, 15.19 or 34.02, even if having a waxy character;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not coloured, of heading No 15.21;

(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings Nos 34.05, 38.09, etc.).

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CHAPTER 35 ALBUMINOIDAL SUBSTANCES ; MODIFIED STARCHES ; GLUES ; ENZYMES

Notes

1. This Chapter does not cover: (a) Yeasts (heading No 21.02);

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

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

(e) Hardened proteins (heading No 39.13) ; or

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

2. For the purposes of heading No 35.05, 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 17.02.

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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) below.

2. The expression "articles of combustible materials" in heading No 36.06 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

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CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Notes

1. This Chapter does not cover waste or scrap materials.

2. In this Chapter the word "photographic" relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces.

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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 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No 38.08;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No 38.13);

(4) Products specified in Note 2 (a) or 2 (c) below;

(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 21.06);

2. Heading No 38.23 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 grams each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b) fusel oil ; Dippel's oil;

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

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

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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 39.18 or 39.19, 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 headings Nos 39.01 to 39.14 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 27.12 or 34.04;

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

(d) Stamping foils of heading No 32.12;

(e) Organic surface-active agents or preparations of heading No 34.02;

(f) Run gums or ester gums (heading No 38.06);

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

(h) Saddlery or harness (heading No 42.01) or trunks, suitcases, handbags or other containers of heading No 42.02;

(ij) Plaits, wickerwork or other articles of Chapter 46;

(k) Wall coverings of heading No 48.14;

(l) Goods of Section XI (textiles and textile articles);

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

(n) Imitation jewellery of heading No 71.17;

(o) Articles of Section XVI (machines and mechanical or electrical appliances);

(p) Parts of aircraft or vehicles of Section XVII;

(q) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(r) Articles of Chapter 91 (for example, clock or watch cases);

(s) Articles of Chapter 92 (for example, musical instruments or parts thereof);

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

(u) Articles of Chapter 95 (for example, toys, games, sports requisites) ; or

(v) 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. Headings Nos 39.01 to 39.11 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 (headings Nos 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading No 39.11);

(d) Silicones (heading No 39.10);

(e) Resols (heading No 39.09) and other prepolymers.

4. 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 which predominates by weight over every other single comonomer, comonomers whose polymers fall in the same heading being regarded as constituting a single comonomer.

If no single comonomer 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.

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

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 headings Nos 39.01 to 39.14, 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 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings Nos 39.01 to 39.14).

8. For the purposes of heading No 39.17, 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 39.18, 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 headings Nos 39.20 and 39.21, 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 39.25 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;

(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, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same subheading as homopolymers of the predominant comonomer and chemically modified polymers of the kind specified in Chapter Note 5 are to be classified in the same subheading as the unmodified polymer, provided that such copolymers or chemically modified polymers are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned. Polymer blends are to be classified in the same subheading as copolymers (or homopolymers, as the case may be) of the same monomers in the same proportions.

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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;

(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 headings Nos 40.11 to 40.13).

3. In headings Nos 40.01 to 40.03 and 40.05, 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 40.02, 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) above.

5. (a) Headings Nos 40.01 and 40.02 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 40.01 or 40.02, 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 40.04, 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 40.08.

8. Heading No 40.10 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 headings Nos 40.01, 40.02, 40.03, 40.05 and 40.08, 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 40.08 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 05.11);

(b) Birdskins or parts of birdskins, with their feathers or down, of heading No 05.05 or 67.01 ; 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 41.11.

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

Notes

1. This Chapter does not cover: (a) Sterile surgical catgut or similar sterile suture materials (heading No 30.06);

(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 43.03 or 43.04);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65;

(f) Whips, riding-crops or other articles of heading No 66.02;

(g) Cuff-links, bracelets or other imitation jewellery (heading No 71.17);

(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 92.09);

(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 96.06.

2. In addition to the provisions of Note I above, heading No 42.02 does not cover: (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No 39.23);

(b) Articles of plaiting materials (heading No 46.02);

(c) Articles of precious metal, of metal clad with precious metal, of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71).

3. For the purposes of heading No 42.03, 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 91.13).

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CHAPTER 43 FURSKINS AND ARTIFICIAL FUR ; MANUFACTURES THEREOF

Notes

1. Throughout the Nomenclature references to "furskins", other than to raw furskins of heading No 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair on.

2. This Chapter does not cover: (a) Birdskins or parts of birdskins, with their feathers or down (heading No 05.05 or 67.01);

(b) Raw hides or skins, with the hair on, of Chapter 41 (see Note I (c) to that Chapter);

(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 43.03 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 43.03 or 43.04 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 58.01 or 60.01).

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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 12.11);

(b) Bamboos or other plaiting materials of heading No 14.01;

(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No 14.04);

(d) Activated charcoal (heading No 38.02);

(e) Articles of heading No 42.02;

(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 68.08;

(k) Imitation jewellery of heading No 71.17;

(l) Goods of Section XVI or Section 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 93.05);

(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 pans thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading No 96.03 ; 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. Headings Nos 44.14 to 44.21 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 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading No 44.09, 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 44.17 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. For the purposes of this Chapter and subject to Notes 1 (b) and I (f) above, any reference to "wood" applies also to bamboo and other materials of a woody nature.

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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

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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, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2. This chapter does not cover: (a) Wall coverings of heading No 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading No 56.07);

(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 46.01, 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.

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SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL ; WASTE AND SCRAP OF PAPER OR PAPERBOARD ; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL ; WASTE AND SCRAP OF PAPER OR PAPERBOARD

Note

1. For the purposes of heading No 47.02, 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.

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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 32.12;

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No 34.01), or with polishes, creams or similar preparations (heading No 34.05);

(e) Sensitized paper or paperboard of headings Nos 37.01 to 37.04;

(f) 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 48.14 (Chapter 39);

(g) Articles of heading No 42.02 (for example, travel goods);

(h) Articles of Chapter 46 (manufactures of plaiting material);

(ij) Paper yarn or textile articles of paper yarn (Section XI);

(k) Articles of Chapter 64 or 65;

(l) Abrasive paper or paperboard (heading No 68.05) or paper or paperboard-backed mica (heading No 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(m) Metal foil backed with paper or paperboard (Section XV);

(n) Articles of heading No 92.09 : or

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

2. Subject to the provisions of Note 6, headings Nos 48.01 to 48.05 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 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation.

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 process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g/m2 and not more than 57 g/m2 and having an ash content by weight not exceeding 8 %.

4. In addition to hand-made paper and paperboard, heading No 48.02 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

(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 % (1), and a burst index equal to or less than 2,5 kPa/g/m2 ; or

(e) containing 3 % ash or less, having a brightness of 60 % or more (1), and a burst index equal to or less than 2,5 kPa/g/m2.

- For paper or paperboard weighing more than 150 g/m2: (a) coloured throughout the mass ; or

(b) having a brightness of 60 % or more over (1), and 1. a caliper of 225 ¶m (microns) or less ; or

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

- Heading No 48.02 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. Paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings Nos 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

7. Headings Nos 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 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 hand-made 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 48.02.

8. For the purposes of heading No 48.14, 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 (1) Brightness is to be measured by the Elrepho, GE or any equivalent internationally recognised brightness testing method.

(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 48.15.

9. Heading No 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10. Heading No 48.23 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 48.14 or 48.21, 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.

>PIC FILE= "T0039118"> 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 38 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 : >PIC FILE= "T0039119">

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 20 kgf 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 15.

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.

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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 90.23);

(d) Original engravings, prints or lithographs (heading No 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No 97.04, 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 49.01, whether or not containing advertising material.

4. Heading No 49.01 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 in heading No 49.11.

5. Subject to Note 3 to this Chapter, heading No 49.01 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 49.11.

6. For the purposes of heading No 49.03, 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 05.02) ; horsehair or horsehair waste (heading No 05.03);

(b) Human hair or articles of human hair (heading No 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading No 59.11);

(d) Asbestos of heading No 25.24 or articles of asbestos or other products of heading No 68.12 or 68.13;

(e) Articles of heading No 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials);

(f) Sensitised textiles of headings Nos 37.01 to 37.04;

(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 nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, 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 of articles thereof, of heading No 43.03 or 43.04;

(l) Articles of textile materials of heading No 42.01 or 42.02;

(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 68.05) and also carbon fibres or articles of carbon fibres of heading No 68.15;

(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) ; or

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets).

2. (A) Goods classifiable in Chapters 50 to 55 or in heading No 58.09 or 59.02 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.

(B) For the purposes of the above rule: (a) Gimped horsehair yarn (heading No 51.10) and metallised yarn (heading No 56.05) 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 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.

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;

(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;

(d) Metallised yarn of heading No 56.05 ; 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 56.06.

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 grams in the case of silk, waste silk or man-made filament yarn ; or

(ii) 125 grams in other cases;

(b) In balls, hanks or skeins of a weight not exceeding: (i) 85 grams in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;

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

(iii) 500 grams 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 grams in the case of silk, waste silk or man-made filament yarn ; or

(ii) 125 grams 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 headings Nos 52.04, 54.01 and 55.08, 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 ; and

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 : >PIC FILE= "T0039129">

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, presented in the form of a number of items in the length.

8. Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 60, do not apply to goods made up within the meaning of Note 7 above. Chapters 50 to 55 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 an 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.

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).

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 then 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 mercerisation 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 58.10 only the ground fabric shall be taken into account. However, embroidery without visible ground 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 05.02) and horsehair (heading No 05.03).

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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 three-thread or four-thread twill, including broken twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of blue than that of the warp yarns.

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CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES ; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

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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 polymerisation 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. Headings Nos 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

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CHAPTER 55 MAN-MADE STAPLE FIBRES

Note

1. Headings Nos 55.01 and 55.02 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;

(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 55.03 or 55.04.

>PIC FILE= "T0039147"> >PIC FILE= "T0039148"> >PIC FILE= "T0039149"> >PIC FILE= "T0039150"> >PIC FILE= "T0039151"> >PIC FILE= "T0039152"> CHAPTER 56 WADDING, FELT AND NON-WOVENS ; 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 34.01, polishes, creams or similar preparations of heading No 34.05, fabric softeners of heading No 38.09) where the textile material is present merely as a carrying medium;

(b) Textile products of heading No 58.11;

(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No 68.14) ; 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. Headings Nos 56.02 and 56.03 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 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings Nos 56.02 and 56.03 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 56.04 does not cover textile yarn, or strip or the like of heading No 54.04 or 54.05, 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.

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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 I to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.

2. Heading No 58.01 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 58.03, "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 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading No 56.08.

5. For the purposes of heading No 58.06, 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

Narrow woven fabrics with woven fringes are to be classified in heading No 58.08.

6. In heading No 58.10, 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 58.05).

7. In addition to the products of heading No 58.09, 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 headings Nos 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading No 58.08 and the knitted or crocheted fabrics of heading No 60.02.

2. Heading No 59.03 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 58.11;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No 56.04.

3. For the purposes of heading No 59.05, 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 48.14) or on a textile backing (generally heading No 59.07).

4. For the purposes of heading No 59.06, the expression "rubberised textile fabrics" means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber: (i) Weighing not more than 1 500 g/m2;

(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 56.04;

(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre ; and

(d) Plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement, other than textile products of heading No 58.11.

5. Heading No 59.07 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 44.08);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No 68.05);

(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading No 68.14) ; or

(h) Metal foil on a backing of textile fabrics (Section XV).

6. Heading No 59.10 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 40.10).

7. Heading No 59.11 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 headings Nos 59.08 to 59.10), 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;

(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 fabric 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 headings Nos 59.08 to 59.10) 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 58.04;

(b) Labels, badges and similar articles, knitted or crocheted, of heading No 58.07 ; 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 60.01.

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 62.12;

(b) Worn clothing or other worn articles of heading No 63.09 ; or

3. For the purposes of headings Nos 61.03 and 61.04: (a) The term "suit" means a set of garments composed of two or three pieces made up in identical fabric and comprising: - 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, and

- 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.

All of the components of a suit must be of the same fabric construction, style, colour and composition ; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the 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 61.07, 61.08 or 61.09), 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 61.12.

4. Headings Nos 61.05 and 61.06 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 x 10 cm. Heading No 61.05 does not cover sleeveless garments.

5. For the purposes of heading No 61.11: (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 in heading No 61.11 and in other headings of this Chapter are to be classified within heading No 61.11.

6. For the purposes of heading No 61.12 "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.

7. Garments which are prima facie classifiable both within heading No 61.13 and within other headings of this Chapter, excluding heading No 61.11, are to be classified within heading No 61.13.

8. Articles of this Chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified within the headings covering women's or girls' garments.

9. Articles of this Chapter may be made of metal thread.

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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 62.12).

2. This Chapter does not cover: (a) Worn clothing or other worn articles of heading No 63.09 ; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.21).

3. For the purposes of headings Nos 62.03 and 62.04: (a) The term "suit" means a set of garments composed of two or three pieces made up in identical fabric and comprising: - 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, and

All of the components of a suit must be of the same fabric construction, style, colour and composition ; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.

- evening dress (tailcoat), generally made of black cloth, 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 62.07 or 62.08) 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 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.

4. For the purposes of heading No 62.09: (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 62.09 and within other headings of this Chapter are to be classified within heading No 62.09.

5. Garments which are prima facie classifiable both within heading No 62.10 and within other headings of this Chapter, excluding heading No 62.09, are to be classified within heading No 62.10.

6. For the purposes of heading No 62.11, "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

- 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.

7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading No 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified within heading No 62.14.

8. Articles of this Chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified within the headings covering women's or girls' garments.

9. Articles of this Chapter may be made of metal thread.

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CHAPTER 63 OTHER MADE-UP TEXTILE ARTICLES ; SETS ; WORN CLOTHING AND WORN TEXTILE ARTICLES ; RAGS

Notes

1. Sub-Chapter I applies only to made-up articles, of any textile fabric.

2. Sub-Chapter I does not cover: (a) Goods of Chapters 56 to 62 ; or

(b) Worn clothing or other worn articles of heading No 63.09.

3. Heading No 63.09 applies only to the following goods: (a) Articles of textile materials: (i) Clothing and clothing accessories, and parts thereof;

(ii) Blankets and travelling rugs;

(iii) Bed linen, table linen, toilet linen and kitchen linen;

(iv) Furnishing articles, other than carpets of headings Nos 57.01 to 57.05 and tapestries of heading No 58.05;

(b) Footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements: (i) they must show signs of appreciable wear, and

(ii) they must be presented in bulk or in bales, sacks or similar packings.

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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

CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE ; PARTS OF SUCH ARTICLES

Notes

1. This Chapter does not cover: (a) Footwear without applied soles, of textile material (Chapter 61 or 62);

(b) Worn footwear of heading No 63.09;

(d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No 90.21) ; or

(e) Toy footwear or skating boots with ice or roller skates attached ; shin-guards or similar protective sportswear (Chapter 95).

2. For the purposes of heading No 64.06, the expression "parts" does not include pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No 96.06.

3. For the purposes of this Chapter, the expression "rubber or plastics" includes any textile material visibly coated or covered externally with one or both of those materials.

4. Subject to Note 3 to this Chapter: (a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading Note

1. For the purposes of subheadings 6402.11, 6402.19, 6403.11, 6403.19 and 6404.11, the expression "sports footwear" applies only to: (a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

(b) skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes.

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Notes

1. This Chapter does not cover: (a) Worn headgear of heading No 63.09;

(b) Asbestos headgear (heading No 68.12) ; or

2. Heading No 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

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CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

Notes

1. This Chapter does not cover: (a) Measure walking-sticks or the like (heading No 90.17);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93) ; or

2. Heading No 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading No 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

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CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN ; ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR

Notes

1. This Chapter does not cover: (a) Straining cloth of human hair (heading No 59.11);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(d) Headgear or hair-nets (Chapter 65);

(e) Toys, sports requisites or carnival articles (Chapter 95) ; or

(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).

2. Heading No 67.01 does not cover: (a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading No 94.04);

(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding ; or

3. Heading No 67.02 does not cover: (a) Articles of glass (Chapter 70) ; or

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

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SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS ; CERAMIC PRODUCTS ; GLASS AND GLASSWARE

CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

Notes

1. This Chapter does not cover: (a) Goods of Chapter 25;

(b) Coated, impregnated or covered paper of heading No 48.10 or 48.11 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);

(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

(d) Articles of Chapter 71;

(e) Tools or parts of tools, of Chapter 82;

(f) Lithographic stones of heading No 84.42;

(g) Electrical insulators (heading No 85.46) or fittings of insulating material of heading No 85.47;

(h) Dental burrs (heading No 90.18);

(ij) Articles of Chapter 91 (for example, clocks and clock cases);

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

(l) Articles of Chapter 95 (for example, toys, games and sports requisites);

(m) Articles of heading No 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading No 96.06 (for example, buttons), No 96.09 (for example, slate pencils) or No 96.10 (for example, drawing slates) ; or

(n) Articles of Chapter 97 (for example, works of art).

2. In heading No 68.02, the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading No 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked ; it does not, however, apply to slate.

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CHAPTER 69 CERAMIC PRODUCTS

Notes

1. This Chapter applies only to ceramic products which have been fired after shaping. Headings Nos 69.04 to 69.14 apply only to such products other than those classifiable in headings Nos 69.01 to 69.03.

2. This Chapter does not cover: (a) Products of heading No 28.44;

(b) Articles of Chapter 71 (for example, imitation jewellery);

(d) Articles of Chapter 82;

(e) Electrical insulators (heading No 85.46) or fittings of insulating material of heading No 85.47;

(f) Artificial teeth (heading No 90.21);

(g) Articles of Chapter 91 (for example, clocks and clock cases);

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

(ij) Articles of Chapter 95 (for example, toys, games and sports requisites);

(k) Articles of heading No 96.06 (for example, buttons) or of heading No 96.14 (for example, smoking pipes) ; or

(l) Articles of Chapter 97 (for example, works of art).

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CHAPTER 70 GLASS AND GLASSWARE

Notes

1. This Chapter does not cover: (a) Goods of heading No 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);

(b) Articles of Chapter 71 (for example, imitation jewellery);

(c) Optical fibre cables of heading No 85.44, electrical insulators (heading No 85.46) or fittings of insulating material of heading No 85.47;

(d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(e) Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading No 94.05;

(f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95) ; or

(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2. For the purposes of headings Nos 70.03, 70.04 and 70.05: (a) glass is not regarded as "worked" by reason of any process it has undergone before annealing;

(b) cutting to shape does not affect the classification of glass in sheets;

(c) the expression "absorbent or reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency.

3. The products referred to in heading No 70.06 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading No 70.19, the expression "glass wool" means: (a) Mineral wools with a silica (SiO2) content not less than 60 % by weight;

(b) Mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight.

Mineral wools which do not comply with the above specifications fall within heading No 68.06.

5. Throughout the nomenclature, the expression "glass" includes fused quartz and other fused silica.

Subheading Note

1. For the purposes of subheadings 7013.21, 7013.31 and 7013.91, the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.

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SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF ; IMITATION JEWELLERY ; COIN

CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF ; IMITATION JEWELLERY ; COIN

Notes

1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly: (a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed);

(b) Of precious metal or of metal clad with precious metal,

are to be classified in this Chapter.

2. (a) Headings Nos 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles.

(b) Heading No 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

3. This Chapter does not cover: (a) Amalgams of precious metal, or colloidal precious metal (heading No 28.43);

(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

(d) Handbags or other articles of heading No 42.02 or articles of heading No 42.03;

(e) Articles of heading No 43.03 or 43.04;

(f) Goods of Section XI (textiles and textile articles);

(g) Footwear, headgear or other articles of Chapter 64 or 65;

(h) Umbrellas, walking-sticks or other articles of Chapter 66;

(ij) Abrasive goods of heading No 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic) ; articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed) ; machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this chapter, except unmounted worked sapphires and diamonds for styli (heading No 85.22);

(k) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

(l) Arms or parts thereof (Chapter 93);

(m) Articles covered by note 2 to Chapter 95;

(n) Articles of Chapter 96 other than those of heading Nos 96.01 to 96.06 or 96.15 ; or

(o) Original sculptures or statuary (heading No 97.03), collectors' pieces (heading No 97.05) or antiques of an age exceeding 100 years (heading No 97.06), other than natural or cultured pearls or precious or semi-precious stones.

4. (a) The expression "precious metal" means silver, gold and platinum.

(b) The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.

(c) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2 (b) to Chapter 96.

5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules: (a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an alloy of gold;

6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

7. Throughout the Nomenclature the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

8. For the purposes of heading No 71.13, the expression "articles of jewellery" means: (a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia) ; and

(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).

9. For the purposes of heading No 71.14, the expression "articles of goldsmiths" or silversmiths' wares' includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.

10. For the purposes of heading No 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons or other articles of heading No 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading No 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

Subheading Notes

1. For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions "powder" and "in powder form" mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0,5 mm.

2. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of subheadings 7110.11 and 7110.19, the expression "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium.

3. For the classification of alloys in the subheadings of heading No 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

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SECTION XV BASE METALS AND ARTICLES OF BASE METAL

Notes

1. This Section does not cover: (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (heading Nos 32.07 to 32.10, 32.12, 32.13 or 32.15);

(b) Ferro-cerium or other pyrophoric alloys (heading No 36.06);

(d) Umbrella frames or other articles of heading No 66.03;

(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading No 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);

(h) Instruments or apparatus of Section XVIII, including clock or watch springs;

(ij) Lead shot prepared for ammunition (heading No 93.06) or other articles of Section XIX (arms and ammunition);

(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);

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

(m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles) ; or

(n) Articles of Chapter 97 (for example, works of art).

2. Throughout the Nomenclature, the expression "parts of general use" means: (a) Articles of heading Nos 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading No 91.14) ; and

In Chapters 73 to 76 and 78 to 82 (but not in heading No 73.15) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to Note I to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

3. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74): (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.

(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present.

(c) In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

4. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal.

5. Classification of composite articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified ; and

6. In this Section, the following expressions have the meanings hereby assigned to them: (a) Waste and scrap

Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

(b) Powders

Products of which 90 % or more by weight passes through a sieve having a mesh aperture of I mm.

CHAPTER 72 IRON AND STEEL

Notes

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them: (a) Pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions: - not more than 10 % of chromium,

- not more than 6 % of manganese,

- not more than 3 % of phosphorus,

- not more than 8 % of silicon,

- a total of not more than 10 % of other elements.

(b) Spiegeleisen

Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of manganese and otherwise conforming to the specification at (a) above.

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following: - more than 10 % of chromium,

- more than 30 % of manganese,

- more than 3 % of phosphorus,

- more than 8 % of silicon,

- a total of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper.

(d) Steel

Ferrous materials other than those of heading No 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2 % or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless steel

Alloy steels containing, by weight, 1,2 % or less of carbon and 10,5 % or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown: - 0,3 % or more of aluminium,

- 0,0008 % or more of boron,

- 0,3 % or more of chromium,

- 0,3 % or more of cobalt,

- 0,4 % or more of copper,

- 0,4 % or more of lead,

- 1,65 % or more of manganese,

- 0,08 % or more of molybdenum,

- 0,3 % or more of nickel,

- 0,06 % or more of niobium.

- 0,6 % or more of silicon,

- 0,05 % or more of titanium.

- 0,3 % or more of tungsten (wolfram),

- 0,1 % or more of vanadium.

- 0,05 % or more of zirconium,

- 0,1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90 % by weight passes through a sieve with a mesh aperture of I mm and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling ; and

Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of: - coils of successively superimposed layers, or

- straight lengths, which if of a thickness less than 4,75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4,75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. These products may: - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods),

- be twisted after rolling.

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (I) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading No 73.01 or 73.02.

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified within heading No 73.04.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Alloy pig iron

Pig iron containing, by weight, separately or together: - more than 0,2 % of chromium,

- more than 0,3 % of copper,

- more than 0,3 % of nickel,

- more than 0,1 % of any of the following elements : aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.

(b) Non-alloy free-cutting steel

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions: - 0,08 % or more of sulphur,

- 0,1 % or more of lead,

- more than 0,05 % of selenium,

- more than 0,01 % of tellurium,

- more than 0,05 % of bismuth.

Alloy steels containing by weight at least 0,6 % but not more than 6 % of silicon and not more than 0,08 % of carbon. They may also contain by weight not more than 1 % of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High-speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7 % or more, 0,6 % or more of carbon and 3 to 6 % of chromium.

(e) Silico-manganese steel

Alloy steels containing by weight: - 0,35 % or more but not more than 0,7 % of carbon,

- 0,5 % or more but not more than 1,2 % of manganese, and

- 0,6 % or more but not more than 2,3 % of silicon, but not containing any other element in a proportion that would give the steel the characteristics of another alloy steel.

2. For the classification of ferro-alloys in the subheadings of heading No 72.02, the following rule should be observed:

"A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Note 1 (c) to this Chapter ; by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage."

For the application of this rule the unspecified "other elements" referred to in Note 1 (c) to this Chapter must each exceed 10 % by weight.

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CHAPTER 73 ARTICLES OF IRON OR STEEL

Notes

1. In this Chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

2. In this Chapter the word "wire" means hot- or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

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CHAPTER 74 COPPER AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Refined copper:

Metal containing at least 99,85 % by weight of copper;

Metal containing at least 97,5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

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(b) Copper alloys:

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table;

(ii) the total content by weight of such other elements exceeds 2,5 %.

Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls within heading No 28.48.

(d) Bars and rods:

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No 74.03.

(e) Profiles:

Rolled, extruded, drawn. forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(f) Wire:

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

In the case of heading No 74.14, however, the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

(g) Plates, sheets, strip and foil:

Flat-surfaced products (other than the unwrought products of heading No 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading Nos 74.09 and 74.10 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(h) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Copper-zinc base alloys (brasses):

Alloys of copper and zinc, with or without other elements. When other elements are present: - zinc predominates by weight over each of such other elements,

- any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)), and

- any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).

(b) Copper-tin base alloys (bronzes):

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 % or more the zinc content by weight may exceed that of tin but must be less than 10 %.

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more by weight (see copper-zinc alloys (brasses)).

(d) Copper-nickel base alloys:

Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 % of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

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CHAPTER 75 NICKEL AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods:

(b) Profiles:

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(d) Plates, sheets, strip and foil:

Flat-surfaced products (other than the unwrought products of heading No 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading No 75.06 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Nickel, not alloyed:

Metal containing by weight at least 99 % of nickel plus cobalt, provided that: (i) the cobalt content by weight does not exceed 1,5 %, and

(ii) the content by weight of any other element does not exceed the limit specified in the following table:

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(b) Nickel alloys:

Metallic substances in which nickel predominates by weight over each of the other elements provided that: (i) the content by weight of cobalt exceeds 1,5 %,

(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table,

(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1 %.

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Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods:

(b) Profiles:

(d) Plates, sheets, strip and foil:

Flat-surfaced products (other than the unwrought products of heading No 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings Nos 76.06 and 76.07 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings;

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Aluminium, not alloyed:

Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

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(b) Aluminium alloys:

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table,

(ii) the total content by weight of such other elements exceeds 1 %.

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CHAPTER 78 LEAD AND ARTICLES THEREOF

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods:

(b) Profiles:

(d) Plates, sheets, strip and foil:

Flat-surfaced products (other than the unwrought products of heading No 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading No 78.04 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the expression "refined lead" means:

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Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods:

(b) Profiles:

(d) Plates, sheets, strip and foil:

Flat-surfaced products (other than the unwrought products of heading No 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading No 79.05 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Zinc, not alloyed:

Metal containing by weight at least 97,5 % of zinc.

(b) Zinc alloys:

Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2,5 %.

Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80 % by weight of the particles pass through a sieve with 63 ¶m (microns) mesh. It must contain at least 85 % by weight of metallic zinc.

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Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods:

Rolled, extruded, drawn or forged products, not in coils which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles:

(d) Plates, sheets, strip and foil:

Flat-surfaced products (other than the unwrought products of heading No 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings Nos 80.04 and 80.05 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes:

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Tin, not alloyed:

Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:

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(b) Tin alloys:

Metallic substances in which tin predominates by weight over each of the other elements, provided that: (i) the total content by weight of such other elements exceeds 1 %,

(ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

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CHAPTER 81 OTHER BASE METALS ; CERMETS ; ARTICLES THEREOF

Subheading Note

1. Note 1 to Chapter 74, defining "bars and rods", "profiles", "wire" and "plates, sheets, strip and foil" applies mutatis mutandis to this Chapter.

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CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL ; PARTS THEREOF OF BASE METAL

Notes

1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading No 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of: (a) base metal;

(b) metal carbides or cermets;

(c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet ; or

(d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.

Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading No 85.10.

3. Sets consisting of one or more knives of heading No 82.11 and at least an equal number of articles of heading No 82.15 are to be classified in heading No 82.15.

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CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL

Notes

1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading No 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

2. For the purposes of heading No 83.02 the word "castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheels or tyre fitted thereto is less than 30 mm.

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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

Notes

1. This Section does not cover: (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading No 40.10) ; or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No 40.16);

(b) Articles of leather or of composition leather (heading No 42.04) or of furskin (heading No 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;

(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);

(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);

(e) Transmission or conveyor belts of textile material (heading No 59.10) or other articles of textile material for technical uses (heading No 59.11);

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of heading Nos 71.02 to 71.04, or articles wholly of such stones of heading No 71.16, except unmounted worked sapphires and diamonds for styli (heading No 85.22);

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(h) Drill pipe (heading No 73.04);

(ij) Endless belts of metal wire or strip (Section XV);

(k) Articles of Chapter 82 or 83;

(l) Articles of Section XVII;

(m) Articles of Chapter 90;

(n) Clocks, watches or other articles of Chapter 91;

(o) Interchangeable tools of heading No 82.07 or brushes of a kind used as parts of machines of heading No 96.03 ; similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading No 68.04 or 69.09) ; or

(p) Articles of Chapter 95.

2. Subject to Note I to this Section, Note I to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading No 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of Chapters 84 or 85 (other than heading Nos 84.85 and 85.48) are in all cases to be classified in their respective headings.

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No 84.79 or 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of heading Nos 85.17 and 85.25 to 85.28 are to be classified in heading No 85.17.

3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intented to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

5. For the purposes of these notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES ; PARTS THEREOF

Notes

1. This Chapter does not cover: (a) Millstones, grindstones or other articles of Chapter 68;

(b) Appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69);

(c) Laboratory glassware (heading No 70.17) ; machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No 70.19 or 70.20);

(d) Articles of heading No 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) Electro-mechanical tools for working in the hand, of heading No 85.08 or electro-mechanical domestic appliances of heading No 85.09 ; or

(f) Hand-operated mechanical floor sweepers, not motorised (heading No 96.03).

2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description within one or more of the headings Nos 84.01 to 84.24 and at the same time to a description within one or other of the headings Nos 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter.

Heading No 84.19 does not, however, cover: (a) Germination plant, incubators or brooders (heading No 84.36);

(b) Grain dampening machines (heading No 84.37);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No 84.51) ; or

(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading No 84.22 does not cover: (a) Sewing machines for closing bags or similar containers (heading No 84.52) ; or

(b) Office machinery of heading No 84.72.

3. A machine-tool for working any material which answers to a description within heading No 84.56 and at the same time to a description in heading No 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified within heading No 84.56.

4. Heading No 84.57 applies only to machine-tools for working metal (other than lathes) which can carry out different types of machining operations either: (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres);

(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station) ; or

5. (A) For the purposes of heading No 84.71, the expression "automatic data processing machines" means: (a) Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program ; (2) being freely programmed in accordance with the requirements of the user ; (3) performing arithmetical computations specified by the user ; and (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;

(b) Analogue machines capable of simulating mathematical models and comprising at least : analogue elements, control elements and programming elements;

(c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions: (a) it is connectable to the central processing unit either directly or through one or more other units;

(b) it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).

Such units presented separately are also to be classified within heading No 84.71.

Heading No 84.71 does not cover machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function. Such machines are classified in the headings appropriate to their respective functions or, failing that, in residual headings.

6. Heading No 84.82 applies inter alia to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less. Other steel balls are to be classified within heading No 73.26.

7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No 84.79. Heading No 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

Subheading note

1. Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

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CHAPTER 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

Notes

1. This Chapter does not cover: (a) Electrically warmed blankets, bed pads, foot-muffs or the like ; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;

(b) Articles of glass of heading No 70.11 ; or

2. Headings Nos 85.01 to 85.04 do not apply to goods described in heading No 85.11, 85.12, 85.40, 85.41 or 85.42.

However, metal tank mercury are rectifiers remain classified within heading No 85.04.

3. Heading No 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes: (a) Vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;

(b) Other machines provided the weight of such machines does not exceed 20 kg.

The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading No 84.14), centrifugal clothes-dryers (heading No 84.21), dish washing machines (heading No 84.22), household washing machines (heading No 84.50), roller or other ironing machines (heading No 84.20 or 84.51), sewing machines (heading No 84.52), electric scissors (heading No 85.08) or to electro-thermic appliances (heading No 85.16).

4. For the purposes of heading No 85.34, "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).

The term "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, be fitted with non-printed connecting elements.

Thin or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified within heading No 85.42.

5. For the purposes of headings Nos 85.41 and 85.42: (A) "Diodes, transistors and similar semiconductor devices" are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;

(B) "Electronic integrated circuits and microassemblies" are: (a) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated ;

(b) Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;

(c) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected.

For the classification of the articles defined in this Note, headings Nos 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature which might cover them by reference to, in particular, their function.

6. Records, tapes and other media of heading No 85.23 or 85.24 remain classified within those headings, whether or not they are presented with the apparatus for which they are intended.

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SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Notes

1. This Section does not cover articles of heading No 95.01, 95.03 or 95.08, or bobsleighs, toboggans or the like of heading No 95.06.

2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) Joints, washers and the like of any material (classified according to their constituent material or in heading No 84.84) or other articles of vulcanised rubber other than hard rubber (heading No 40.16);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(d) Articles of heading No 83.06;

(e) Machines or apparatus of heading Nos 84.01 to 84.79, or parts thereof ; articles of heading No 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading No 84.83;

(f) Electrical machinery or equipment (Chapter 85);

(g) Articles of Chapter 90;

(h) Articles of Chapter 91;

(ij) Arms (Chapter 93);

(k) Lamps or lighting fittings of heading No 94.05;

(l) Brushes of a kind used as parts of vehicles (heading No 96.03).

3. References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified within that heading which corresponds to the principal use of that part or accessory.

4. Aircraft specially constructed so that they can also be used as road vehicles are classified as aircraft.

Amphibious motor vehicles are classified as motor vehicles.

5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows: (a) In Chapter 86 if designed to travel on a guide-track (hovertrains);

(b) In Chapter 87 if designed to travel over land or over both land and water;

(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.

Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

CHAPTER 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF ; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF ; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS

Notes

1. This Chapter does not cover: (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading No 44.06 or 68.10);

(b) Railway or tramway track construction material of iron or steel of heading No 73.02 ; or

2. Heading No 86.07 applies inter alia to: (a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

(b) Frames, underframes, bogies and bissel-bogies;

(d) Buffers for rolling-stock ; hooks and other coupling gear and corridor connections;

(e) Coachwork.

3. Subject to the provisions of Note 1 above, heading No 86.08 applies inter alia to: (a) Assembled track, turntables, platform buffers, loading gauges;

(b) Semaphores, mechanical signal discs, level-crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

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CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF

Notes

1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

3. Motor chassis fitted with cabs fall within headings Nos 87.02 to 87.04, and not within heading No 87.06.

4. Heading No 87.12 includes all children's bicycles. Other children's cycles fall within heading No 95.01.

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CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

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CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES

Note

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified within heading No 89.06 if it does not have the essential character of a vessel of a particular kind.

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SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS ; CLOCKS AND WATCHES ; MUSICAL INSTRUMENTS ; PARTS AND ACCESSORIES THEREOF

CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS ; PARTS AND ACCESSORIES THEREOF

Notes

1. This Chapter does not cover: (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No 40.16), of leather or of composition leather (heading No 42.04) or of textile material (heading No 59.11);

(b) Refractory goods of heading No 69.03 ; ceramic wares for laboratory, chemical or other technical uses, of heading No 69.09;

(c) Glass mirrors, not optically worked, of heading No 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading No 83.06 or Chapter 71);

(d) Goods of heading No 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;

(e) Parts of general use, as defined in note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);

(f) Pumps incorporating measuring devices, of heading No 84.13 ; weight-operated counting and checking machinery, or separately presented weights for balances (heading No 84.23) ; lifting or handling machinery (heading Nos 84.25 to 84.28) ; paper or paperboard cutting machines of all kinds (heading No 84.41) ; fittings for adjusting work or tools on machine-tools, of heading No 84.66, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes) ; calculating machines (heading No 84.70) ; valves and other appliances (heading No 84.81);

(g) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading No 85.12) ; portable electric lamps of heading No 85.13 ; cinematographic sound recording, reproducing or re-recording apparatus (heading No 85.19 or 85.20) ; sound-heads (heading No 85.22) ; radar apparatus, radio navigational aid apparatus or radio remote-control apparatus (heading No 85.26) ; sealed beam lamp units of heading No 85.39 ; optical fibre cables of heading No 85.44;

(h) Searchlights or spotlights of heading No 94.05;

(ij) Articles of Chapter 95;

(k) Capacity measures, which are to be classified according to their constituent material ; or

(l) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading No 39.23 or Section XV).

2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included within any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No 84.85, 85.48 or 90.33) are in all cases to be classified within their respective headings.

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading No 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind.

3. The provisions of Note 4 to Section XVI apply also to this Chapter.

4. Heading No 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI ; such telescopic sights and telescopes are to be classified within heading No 90.13.

5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both within heading No 90.13 and within heading No 90.31 are to be classified within heading No 90.31.

6. Heading No 90.32 applies only to: (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled ; and

(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

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CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF

Notes

1. This Chapter does not cover: (a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading No 71.13 or 71.17, as the case may be);

(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading No 71.15) ; clock or watch springs are, however, to be classified as clock or watch parts (heading No 91.14);

(d) Bearing balls (heading No 73.26 or 84.82, as the case may be);

(e) Articles of heading No 84.12 constructed to work without an escapement;

(f) Ball bearings (heading No 84.82) ; or

(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2. Heading No 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings Nos 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall within heading No 91.02.

3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.

4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified within this Chapter.

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CHAPTER 92 MUSICAL INSTRUMENTS ; PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes

1. This Chapter does not cover: (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(b) Microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes and other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;

(d) Brushes for cleaning musical instruments (heading No 96.03);

(e) Collectors' pieces or antiques (heading No 97.05 or 97.06) ; or

(f) Spools, reels or similar supports (which are to be classified according to their constituent material : for example, heading No 39.24, Section XV).

2. Bows and sticks and similar devices used in playing the musical instruments of heading Nos 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified within the same heading as the relative instruments.

Cards, discs and rolls of heading No 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

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SECTION XIX ARMS AND AMMUNITION ; PARTS AND ACCESSORIES THEREOF

CHAPTER 93 ARMS AND AMMUNITION ; PARTS AND ACCESSORIES THEREOF

Notes

1. This Chapter does not cover: (a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys (Chapter 95) ; or

(f) Collectors' pieces or antiques (heading No 97.05 or 97.06).

2. In heading No 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading No 85.26.

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SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94 FURNITURE ; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS ; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED ; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE ; PREFABRICATED BUILDINGS

Notes

1. This Chapter does not cover: (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading No 70.09;

(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading No 83.03;

(e) Furniture specially designed as parts of refrigerators of heading No 84.18 ; furniture specially designed for sewing machines (heading No 84.52);

(f) Lamps or lighting fittings of Chapter 85;

(g) Furniture specially designed as parts of apparatus of heading No 85.18 (heading No 85.18), of headings Nos 85.19 to 85.21 (heading No 85.22) or of headings Nos 85.25 to 85.28 (heading No 85.29);

(h) Articles of heading No 87.14;

(ij) Dentists' chairs incorporating dental appliances of heading No 90.18 or dentists' spittoons (heading No 90.18);

(k) Articles of Chapter 91 (for example, clocks and clock cases) ; or

(l) Toy furniture or toy lamps or lighting fittings (heading No 95.03), billiard tables or other furniture specially constructed for games (heading No 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading No 95.05).

2. The articles (other than parts) referred to in headings Nos 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the abovementioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) Cupboards, bookcases, other shelved furniture and unit furniture;

(b) Seats and beds.

3. (a) In headings Nos 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

(b) Goods described within heading No 94.04, presented separately, are not to be classified within heading No 94.01, 94.02 or 94.03 as parts of goods.

4. For the purposes of heading No 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

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CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES ; PARTS AND ACCESSORIES THEREOF

Notes

1. This Chapter does not cover: (a) Christmas tree candles (heading No 34.06);

(b) Fireworks or other pyrotechnic articles of heading No 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading No 42.06 or Section XI;

(d) Sports bags or other containers of heading No 42.02, 43.03 or 43.04;

(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) Walking-sticks, whips, riding-crops or the like (heading No 66.02), or parts thereof (heading No 66.03);

(ij) Unmounted glass eyes for dolls or other toys, of heading No 70.18;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(l) Bells, gongs or the like of heading No 83.06;

(m) Electric motors (heading No 85.01), electric transformers (heading No 85.04) or radio remote control apparatus (heading No 85.26);

(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(o) Children's bicycles (heading No 87.12);

(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(q) Spectacles, goggles or the like, for sports or outdoor games (heading No 90.04);

(r) Decoy calls or whistles (heading No 92.08);

(s) Arms or other articles of Chapter 93;

(t) Electric garlands of all kinds (heading No 94.05) ; or

(u) Racket strings, tents or other camping goods, or gloves (classified according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.

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CHAPTER 96 MISCELLANEOUS MANUFACTURED ARTICLES

Notes

1. This Chapter does not cover: (a) Pencils for cosmetic or toilet uses (Chapter 33);

(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials ; heading No 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;

(f) Articles of Chapter 90 (for example, spectacle frames (heading No 90.03), mathematical drawing pens (heading No 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading No 90.18));

(g) Articles of Chapter 91 (for example, clock or watch cases);

(h) Musical instruments or parts or accessories thereof (Chapter 92);

(ij) Articles of Chapter 93 (arms and parts thereof);

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

(l) Articles of Chapter 95 (toys, games, sports requisites) ; or

(m) Works of art, collectors' pieces or antiques (Chapter 97).

2. In heading No 96.02, the expression "vegetable or mineral carving material" means: (a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);

(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

3. In heading No 96.03, the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.

4. Articles of this Chapter, other than those of headings Nos 96.01 to 96.06 or 96.15, remain classified within the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings Nos 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

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SECTION XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Notes

1. This Chapter does not cover: (a) Unused postage or revenue stamps, postal stationery (stamped paper) and the like, of current or new issue in the country to which they are destined (Chapter 49);

(b) Theatrical scenery, studio backcloths or the like, of painted canvas (heading No 59.07) except if they may be classified within heading No 97.06 ; or

2. For the purposes of heading No 97.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.

3. Heading No 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.

4. (a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.

(b) Heading No 97.06 does not apply to articles of the preceding headings of this Chapter.

5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lighographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles.

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European Communities International Agreements

Protocol of Amendment to the International Convention on the Harmonized Commodity Description and Coding System [1987] EUTSer 44; OJ L 198, 20.7.1987, p. 11

21987A0720(02)