Tractatenblad 2020, 121

54 (1983) Nr. 14

A. TITEL

Internationaal Verdrag betreffende het geharmoniseerde systeem inzake de omschrijving en de codering van goederen (met Bijlage);

Brussel, 14 juni 1983

Voor een overzicht van de verdragsgegevens, zie verdragsnummers 000238, 013786 en 013787 in de Verdragenbank.

B. TEKST

De Internationale Douaneraad heeft tijdens zijn 123ste en 124ste zitting op 27 juni 2014 en tijdens zijn 125ste en 126ste zitting op 11 juni 2015 overeenkomstig de procedure van artikel 16 van het Verdrag Aanbevelingen aangenomen strekkende tot het aanbrengen van bepaalde wijzigingen in de douanenomenclatuur zoals ver-vat in de Bijlage bij het Verdrag. In overeenstemming met de procedure van artikel 16, derde lid, van het Verdrag zijn deze Aanbevelingen door alle Verdragsluitende Partijen aanvaard op respectievelijk 21 januari 2015 en 12 januari 2016. De geconsolideerde Engelse tekst van de douanenomenclatuur, met inbegrip van bovenstaande wijzigingen, luidt sinds 1 januari 2018 als volgt:

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 03.01, 03.06, 03.07 or 03.08;

  • b) Cultures of micro-organisms and other products of heading 30.02; and

  • c) Animals of heading 95.08.

Heading	H.S. Code
01.01		Live horses, asses, mules and hinnies.
		- Horses :
	0101.21	-- Pure-bred breeding animals
	0101.29	-- Other
	0101.30	- Asses
	0101.90	- Other
01.02		Live bovine animals.
		- Cattle :
	0102.21	-- Pure-bred breeding animals
	0102.29	-- Other
		- Buffalo :
	0102.31	-- Pure-bred breeding animals
	0102.39	-- Other
	0102.90	- Other
01.03		Live swine.
	0103.10	- Pure-bred breeding animals
		- Other :
	0103.91	-- Weighing less than 50 kg
	0103.92	-- Weighing 50 kg or more
01.04		Live sheep and goats.
	0104.10	- Sheep
	0104.20	- Goats
01.05		Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls.
		- Weighing not more than 185 g :
	0105.11	-- Fowls of the species Gallus domesticus
	0105.12	-- Turkeys
	0105.13	-- Ducks
	0105.14	-- Geese
	0105.15	-- Guinea fowls
		- Other :
	0105.94	-- Fowls of the species Gallus domesticus
	0105.99	-- Other
01.06		Other live animals.
		- Mammals :
	0106.11	-- Primates
	0106.12	-- Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)
	0106.13	-- Camels and other camelids (Camelidae)
	0106.14	-- Rabbits and hares
	0106.19	-- Other
	0106.20	- Reptiles (including snakes and turtles)
		- Birds :
	0106.31	-- Birds of prey
	0106.32	-- Psittaciformes (including parrots, parakeets, macaws and cockatoos)
	0106.33	-- Ostriches; emus (Dromaius novaehollandiae)
	0106.39	-- Other
		- Insects :
	0106.41	-- Bees
	0106.49	-- Other
	0106.90	- Other

---

Chapter 2 Meat and edible meat offal

Note.

• 1. This Chapter does not cover :

  • a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

  • b) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

  • c) Animal fat, other than products of heading 02.09 (Chapter 15).

Heading	H.S. Code
02.01		Meat of bovine animals, fresh or chilled.
	0201.10	- Carcasses and half-carcasses
	0201.20	- Other cuts with bone in
	0201.30	- Boneless
02.02		Meat of bovine animals, frozen.
	0202.10	- Carcasses and half-carcasses
	0202.20	- Other cuts with bone in
	0202.30	- Boneless
02.03		Meat of swine, fresh, chilled or frozen.
		- Fresh or chilled :
	0203.11	-- Carcasses and half-carcasses
	0203.12	-- Hams, shoulders and cuts thereof, with bone in
	0203.19	-- Other
		- Frozen :
	0203.21	-- Carcasses and half-carcasses
	0203.22	-- Hams, shoulders and cuts thereof, with bone in
	0203.29	-- Other
02.04		Meat of sheep or goats, fresh, chilled or frozen.
	0204.10	- Carcasses and half-carcasses of lamb, fresh or chilled
		- Other meat of sheep, fresh or chilled :
	0204.21	-- Carcasses and half-carcasses
	0204.22	-- Other cuts with bone in
	0204.23	-- Boneless
	0204.30	- Carcasses and half-carcasses of lamb, frozen
		- Other meat of sheep, frozen :
	0204.41	-- Carcasses and half-carcasses
	0204.42	-- Other cuts with bone in
	0204.43	-- Boneless
	0204.50	- Meat of goats
02.05	0205.00	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
02.06		Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
	0206.10	- Of bovine animals, fresh or chilled
		- Of bovine animals, frozen :
	0206.21	-- Tongues
	0206.22	-- Livers
	0206.29	-- Other
	0206.30	- Of swine, fresh or chilled
		- Of swine, frozen :
	0206.41	-- Livers
	0206.49	-- Other
	0206.80	- Other, fresh or chilled
	0206.90	- Other, frozen
02.07		Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
		- Of fowls of the species Gallus domesticus :
	0207.11	-- Not cut in pieces, fresh or chilled
	0207.12	-- Not cut in pieces, frozen
	0207.13	-- Cuts and offal, fresh or chilled
	0207.14	-- Cuts and offal, frozen
		- Of turkeys :
	0207.24	-- Not cut in pieces, fresh or chilled
	0207.25	-- Not cut in pieces, frozen
	0207.26	-- Cuts and offal, fresh or chilled
	0207.27	-- Cuts and offal, frozen
		- Of ducks :
	0207.41	-- Not cut in pieces, fresh or chilled
	0207.42	-- Not cut in pieces, frozen
	0207.43	-- Fatty livers, fresh or chilled
	0207.44	-- Other, fresh or chilled
	0207.45	-- Other, frozen
		- Of geese :
	0207.51	-- Not cut in pieces, fresh or chilled
	0207.52	-- Not cut in pieces, frozen
	0207.53	-- Fatty livers, fresh or chilled
	0207.54	-- Other, fresh or chilled
	0207.55	-- Other, frozen
	0207.60	- Of guinea fowls
02.08		Other meat and edible meat offal, fresh, chilled or frozen.
	0208.10	- Of rabbits or hares
	0208.30	- Of primates
	0208.40	- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)
	0208.50	- Of reptiles (including snakes and turtles)
	0208.60	- Of camels and other camelids (Camelidae)
	0208.90	- Other
02.09		Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
	0209.10	- Of pigs
	0209.90	- Other
02.10		Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
		- Meat of swine :
	0210.11	-- Hams, shoulders and cuts thereof, with bone in
	0210.12	-- Bellies (streaky) and cuts thereof
	0210.19	-- Other
	0210.20	- Meat of bovine animals
		- Other, including edible flours and meals of meat or meat offal :
	0210.91	-- Of primates
	0210.92	-- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)
	0210.93	-- Of reptiles (including snakes and turtles)
	0210.99	-- Other

---

Chapter 3 Fish and crustaceans, molluscs and otheraquatic invertebrates

Notes.

• 1. This Chapter does not cover :

  • a) Mammals of heading 01.06;

  • b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

  • c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

  • d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

• 2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

Heading	H.S. Code
03.01		Live fish.
		- Ornamental fish :
	0301.11	-- Freshwater
	0301.19	-- Other
		- Other live fish :
	0301.91	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0301.92	-- Eels (Anguilla spp.)
	0301.93	-- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
	0301.94	-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
	0301.95	-- Southern bluefin tunas (Thunnus maccoyii)
	0301.99	-- Other
03.02		Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
		- Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.11	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0302.13	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)
	0302.14	-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
	0302.19	-- Other
		- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.21	-- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
	0302.22	-- Plaice (Pleuronectes platessa)
	0302.23	-- Sole (Solea spp.)
	0302.24	-- Turbots (Psetta maxima)
	0302.29	-- Other
		- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.31	-- Albacore or longfinned tunas (Thunnus alalunga)
	0302.32	-- Yellowfin tunas (Thunnus albacares)
	0302.33	-- Skipjack or stripe-bellied bonito
	0302.34	-- Bigeye tunas (Thunnus obesus)
	0302.35	-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
	0302.36	-- Southern bluefin tunas (Thunnus maccoyii)
	0302.39	-- Other
		- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.41	-- Herrings (Clupea harengus, Clupea pallasii)
	0302.42	-- Anchovies (Engraulis spp.)
	0302.43	-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
	0302.44	-- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
	0302.45	-- Jack and horse mackerel (Trachurus spp.)
	0302.46	-- Cobia (Rachycentron canadum)
	0302.47	-- Swordfish (Xiphias gladius)
	0302.49	-- Other
		- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.51	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0302.52	-- Haddock (Melanogrammus aeglefinus)
	0302.53	-- Coalfish (Pollachius virens)
	0302.54	-- Hake (Merluccius spp., Urophycis spp.)
	0302.55	-- Alaska Pollack (Theragra chalcogramma)
	0302.56	-- Blue whitings (Micromesistius poutassou, Micromesistius australis)
	0302.59	-- Other
		- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.71	-- Tilapias (Oreochromis spp.)
	0302.72	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus s pp.)
	0302.73	-- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
	0302.74	-- Eels (Anguilla spp.)
	0302.79	-- Other
		- Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.81	-- Dogfish and other sharks
	0302.82	-- Rays and skates (Rajidae)
	0302.83	-- Toothfish (Dissostichus spp.)
	0302.84	-- Seabass (Dicentrarchus spp.)
	0302.85	-- Seabream (Sparidae)
	0302.89	-- Other
		- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :
	0302.91	-- Livers, roes and milt
	0302.92	-- Shark fins
	0302.99	-- Other
03.03		Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
		- Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.11	-- Sockeye salmon (red salmon) (Oncorhynchus nerka)
	0303.12	-- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)
	0303.13	-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
	0303.14	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0303.19	-- Other
		- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.23	-- Tilapias (Oreochromis spp.)
	0303.24	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0303.25	-- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
	0303.26	-- Eels (Anguilla spp.)
	0303.29	-- Other
		- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.31	-- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
	0303.32	-- Plaice (Pleuronectes platessa)
	0303.33	-- Sole (Solea spp.)
	0303.34	-- Turbots (Psetta maxima)
	0303.39	-- Other
		- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.41	-- Albacore or longfinned tunas (Thunnus alalunga)
	0303.42	-- Yellowfin tunas (Thunnus albacares)
	0303.43	-- Skipjack or stripe-bellied bonito
	0303.44	-- Bigeye tunas (Thunnus obesus)
	0303.45	-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
	0303.46	-- Southern bluefin tunas (Thunnus maccoyii)
	0303.49	-- Other
		- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.51	-- Herrings (Clupea harengus, Clupea pallasii)
	0303.53	-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
	0303.54	-- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
	0303.55	-- Jack and horse mackerel (Trachurus spp.)
	0303.56	-- Cobia (Rachycentron canadum)
	0303.57	-- Swordfish (Xiphias gladius)
	0303.59	-- Other
		- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.63	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0303.64	-- Haddock (Melanogrammus aeglefinus)
	0303.65	-- Coalfish (Pollachius virens)
	0303.66	-- Hake (Merluccius spp., Urophycis spp.)
	0303.67	-- Alaska Pollack (Theragra chalcogramma)
	0303.68	-- Blue whitings (Micromesistius poutassou, Micromesistius australis)
	0303.69	-- Other
		- Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.81	-- Dogfish and other sharks
	0303.82	-- Rays and skates (Rajidae)
	0303.83	-- Toothfish (Dissostichus spp.)
	0303.84	-- Seabass (Dicentrarchus spp.)
	0303.89	-- Other
		- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :
	0303.91	-- Livers, roes and milt
	0303.92	-- Shark fins
	0303.99	-- Other
03.04		Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
		- Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) :
	0304.31	-- Tilapias (Oreochromis spp.)
	0304.32	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0304.33	-- Nile Perch (Lates niloticus)
	0304.39	-- Other
		- Fresh or chilled fillets of other fish :
	0304.41	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho)
	0304.42	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0304.43	-- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
	0304.44	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
	0304.45	-- Swordfish (Xiphias gladius)
	0304.46	-- Toothfish (Dissostichus spp.)
	0304.47	-- Dogfish and other sharks
	0304.48	-- Rays and skates (Rajidae)
	0304.49	-- Other
		- Other, fresh or chilled :
	0304.51	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0304.52	-- Salmonidae
	0304.53	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
	0304.54	-- Swordfish (Xiphias gladius)
	0304.55	-- Toothfish (Dissostichus spp.)
	0304.56	-- Dogfish and other sharks
	0304.57	-- Rays and skates (Rajidae)
	0304.59	-- Other
		- Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) :
	0304.61	-- Tilapias (Oreochromis spp.)
	0304.62	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0304.63	-- Nile Perch (Lates niloticus)
	0304.69	-- Other
		- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae :
	0304.71	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0304.72	-- Haddock (Melanogrammus aeglefinus)
	0304.73	-- Coalfish (Pollachius virens)
	0304.74	-- Hake (Merluccius spp., Urophycis spp.)
	0304.75	-- Alaska Pollack (Theragra chalcogramma)
	0304.79	-- Other
		- Frozen fillets of other fish :
	0304.81	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho)
	0304.82	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0304.83	-- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
	0304.84	-- Swordfish (Xiphias gladius)
	0304.85	-- Toothfish (Dissostichus spp.)
	0304.86	-- Herrings (Clupea harengus, Clupea pallasii)
	0304.87	-- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)
	0304.88	-- Dogfish, other sharks, rays and skates (Rajidae)
	0304.89	-- Other
		- Other, frozen :
	0304.91	-- Swordfish (Xiphias gladius)
	0304.92	-- Toothfish (Dissostichus spp.)
	0304.93	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0304.94	-- Alaska Pollack (Theragra chalcogramma)
	0304.95	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma)
	0304.96	-- Dogfish and other sharks
	0304.97	-- Rays and skates (Rajidae)
	0304.99	-- Other
03.05		Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
	0305.10	- Flours, meals and pellets of fish, fit for human consumption
	0305.20	- Livers, roes and milt of fish, dried, smoked, salted or in brine
		- Fish fillets, dried, salted or in brine, but not smoked :
	0305.31	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0305.32	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
	0305.39	-- Other
		- Smoked fish, including fillets, other than edible fish offal :
	0305.41	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
	0305.42	-- Herrings (Clupea harengus, Clupea pallasii)
	0305.43	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0305.44	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0305.49	-- Other
		- Dried fish, other than edible fish offal, whether or not salted but not smoked :
	0305.51	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0305.52	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0305.53	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0305.54	-- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)
	0305.59	-- Other
		- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal :
	0305.61	-- Herrings (Clupea harengus, Clupea pallasii)
	0305.62	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0305.63	-- Anchovies (Engraulis spp.)
	0305.64	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0305.69	-- Other
		- Fish fins, heads, tails, maws and other edible fish offal :
	0305.71	-- Shark fins
	0305.72	-- Fish heads, tails and maws
	0305.79	-- Other
03.06		Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
		- Frozen :
	0306.11	-- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
	0306.12	-- Lobsters (Homarus spp.)
	0306.14	-- Crabs
	0306.15	-- Norway lobsters (Nephrops norvegicus)
	0306.16	-- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
	0306.17	-- Other shrimps and prawns
	0306.19	-- Other, including flours, meals and pellets of crustaceans, fit for human consumption
		- Live, fresh or chilled :
	0306.31	-- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
	0306.32	-- Lobsters (Homarus spp.)
	0306.33	-- Crabs
	0306.34	-- Norway lobsters (Nephrops norvegicus)
	0306.35	-- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
	0306.36	-- Other shrimps and prawns
	0306.39	-- Other, including flours, meals and pellets of crustaceans, fit for human consumption
		- Other :
	0306.91	-- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
	0306.92	-- Lobsters (Homarus spp.)
	0306.93	-- Crabs
	0306.94	-- Norway lobsters (Nephrops norvegicus)
	0306.95	-- Shrimps and prawns
	0306.99	-- Other, including flours, meals and pellets of crustaceans, fit for human consumption
03.07		Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
		- Oysters :
	0307.11	-- Live, fresh or chilled
	0307.12	-- Frozen
	0307.19	-- Other
		- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :
	0307.21	-- Live, fresh or chilled
	0307.22	-- Frozen
	0307.29	-- Other
		- Mussels (Mytilus spp., Perna spp.) :
	0307.31	-- Live, fresh or chilled
	0307.32	-- Frozen
	0307.39	-- Other
		- Cuttle fish and squid :
	0307.42	-- Live, fresh or chilled
	0307.43	-- Frozen
	0307.49	-- Other
		- Octopus (Octopus spp.) :
	0307.51	-- Live, fresh or chilled
	0307.52	-- Frozen
	0307.59	-- Other
	0307.60	- Snails, other than sea snails
		- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) :
	0307.71	-- Live, fresh or chilled
	0307.72	-- Frozen
	0307.79	-- Other
		- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) :
	0307.81	-- Live, fresh or chilled abalone (Haliotis spp.)
	0307.82	-- Live, fresh or chilled stromboid conchs (Strombus spp.)
	0307.83	-- Frozen abalone (Haliotis spp.)
	0307.84	-- Frozen stromboid conchs (Strombus spp.)
	0307.87	-- Other abalone (Haliotis spp.)
	0307.88	-- Other stromboid conchs (Strombus spp.)
		- Other, including flours, meals and pellets, fit for human consumption :
	0307.91	-- Live, fresh or chilled
	0307.92	-- Frozen
	0307.99	-- Other
03.08		Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.
		- Sea cucumbers (Stichopus japonicus, Holothuroidea) :
	0308.11	-- Live, fresh or chilled
	0308.12	-- Frozen
	0308.19	-- Other
		- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus) :
	0308.21	-- Live, fresh or chilled
	0308.22	-- Frozen
	0308.29	-- Other
	0308.30	- Jellyfish (Rhopilema spp.)
	0308.90	- Other

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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. For the purposes of heading 04.05 :

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

  • b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

• 3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 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

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

• 4. This Chapter does not cover :

  • a) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);

  • b) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or

  • c) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

Subheading Notes.

• 1. For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

• 2. For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).

Heading	H.S. Code
04.01		Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
	0401.10	- Of a fat content, by weight, not exceeding 1 %
	0401.20	- Of a fat content, by weight, exceeding 1 % but not exceeding 6 %
	0401.40	- Of a fat content, by weight, exceeding 6 % but not exceeding 10 %
	0401.50	- Of a fat content, by weight, exceeding 10 %
04.02		Milk and cream, concentrated or containing added sugar or other sweetening matter.
	0402.10	- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %
		- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 % :
	0402.21	-- Not containing added sugar or other sweetening matter
	0402.29	-- Other
		- Other :
	0402.91	-- Not containing added sugar or other sweetening matter
	0402.99	-- Other
04.03		Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
	0403.10	- Yogurt
	0403.90	- Other
04.04		Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
	0404.10	- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
	0404.90	- Other
04.05		Butter and other fats and oils derived from milk; dairy spreads.
	0405.10	- Butter
	0405.20	- Dairy spreads
	0405.90	- Other
04.06		Cheese and curd.
	0406.10	- Fresh (unripened or uncured) cheese, including whey cheese, and curd
	0406.20	- Grated or powdered cheese, of all kinds
	0406.30	- Processed cheese, not grated or powdered
	0406.40	- Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
	0406.90	- Other cheese
04.07		Birds’ eggs, in shell, fresh, preserved or cooked.
		- Fertilised eggs for incubation :
	0407.11	-- Of fowls of the species Gallus domesticus
	0407.19	-- Other
		- Other fresh eggs :
	0407.21	-- Of fowls of the species Gallus domesticus
	0407.29	-- Other
	0407.90	- Others
04.08		Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
		- Egg yolks :
	0408.11	-- Dried
	0408.19	-- Other
		- Other :
	0408.91	-- Dried
	0408.99	-- Other
04.09	0409.00	Natural honey.
04.10	0410.00	Edible products of animal origin, not elsewhere specified or included.

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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 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);

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

  • d) Prepared knots or tufts for broom or brush making (heading 96.03).

• 2. For the purposes of heading 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, hippopotamus, 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. Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

Heading	H.S. Code
05.01	0501.00	Human hair, unworked, whether or not washed or scoured; waste of human hair.
05.02		Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
	0502.10	- Pigs’, hogs’ or boars’ bristles and hair and waste thereof
	0502.90	- Other
[05.03]
05.04	0504.00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
05.05		Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.
	0505.10	- Feathers of a kind used for stuffing; down
	0505.90	- Other
05.06		Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.
	0506.10	- Ossein and bones treated with acid
	0506.90	- Other
05.07		Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
	0507.10	- Ivory; ivory powder and waste
	0507.90	- Other
05.08	0508.00	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
[05.09]
05.10	0510.00	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
05.11		Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
	0511.10	- Bovine semen
		- Other :
	0511.91	-- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
	0511.99	-- Other

---

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 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 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 97.01.

Heading	H.S. Code
06.01		Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
	0601.10	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
	0601.20	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
06.02		Other live plants (including their roots), cuttings and slips; mushroom spawn.
	0602.10	- Unrooted cuttings and slips
	0602.20	- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
	0602.30	- Rhododendrons and azaleas, grafted or not
	0602.40	- Roses, grafted or not
	0602.90	- Other
06.03		Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
		- Fresh :
	0603.11	-- Roses
	0603.12	-- Carnations
	0603.13	-- Orchids
	0603.14	-- Chrysanthemums
	0603.15	-- Lilies (Lilium spp.)
	0603.19	-- Other
	0603.90	- Other
06.04		Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
	0604.20	- Fresh
	0604.90	- Other

---

Chapter 7 Edible vegetables and certain roots and tubers

Notes.

• 1. This Chapter does not cover forage products of heading 12.14.

• 2. In headings 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 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than :

  • a) dried leguminous vegetables, shelled (heading 07.13);

  • b) sweet corn in the forms specified in headings 11.02 to 11.04;

  • c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);

  • d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 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 09.04).

Heading	H.S. Code
07.01		Potatoes, fresh or chilled.
	0701.10	- Seed
	0701.90	- Other
07.02	0702.00	Tomatoes, fresh or chilled.
07.03		Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
	0703.10	- Onions and shallots
	0703.20	- Garlic
	0703.90	- Leeks and other alliaceous vegetables
07.04		Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
	0704.10	- Cauliflowers and headed broccoli
	0704.20	- Brussels sprouts
	0704.90	- Other
07.05		Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
		- Lettuce :
	0705.11	-- abbage lettuce (head lettuce)
	0705.19	-- Other
		- Chicory :
	0705.21	-- Witloof chicory (Cichorium intybus var. foliosum)
	0705.29	-- Other
07.06		Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
	0706.10	- Carrots and turnips
	0706.90	- Other
07.07	0707.00	Cucumbers and gherkins, fresh or chilled.
07.08		Leguminous vegetables, shelled or unshelled, fresh or chilled.
	0708.10	- Peas (Pisum sativum)
	0708.20	- Beans (Vigna spp., Phaseolus spp.)
	0708.90	- Other leguminous vegetables
07.09		Other vegetables, fresh or chilled.
	0709.20	- Asparagus
	0709.30	- Aubergines (egg-plants)
	0709.40	- Celery other than celeriac
		- Mushrooms and truffles :
	0709.51	-- Mushrooms of the genus Agaricus
	0709.59	-- Other
	0709.60	- Fruits of the genus Capsicum or of the genus Pimenta
	0709.70	- Spinach, New Zealand spinach and orache spinach (garden spinach)
		- Other :
	0709.91	-- Globe artichokes
	0709.92	-- Olives
	0709.93	-- Pumpkins, squash and gourds (Cucurbita spp.)
	0709.99	-- Other
07.10		Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
	0710.10	- Potatoes
		- Leguminous vegetables, shelled or unshelled :
	0710.21	-- Peas (Pisum sativum)
	0710.22	-- Beans (Vigna spp., Phaseolus spp.)
	0710.29	-- Other
	0710.30	- Spinach, New Zealand spinach and orache spinach (garden spinach)
	0710.40	- Sweet corn
	0710.80	- Other vegetables
	0710.90	- Mixtures of vegetables
07.11		Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
	0711.20	- Olives
	0711.40	- Cucumbers and gherkins
		- Mushrooms and truffles :
	0711.51	-- Mushrooms of the genus Agaricus
	0711.59	-- Other
	0711.90	- Other vegetables; mixtures of vegetables
07.12		Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
	0712.20	- Onions
		- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles :
	0712.31	-- Mushrooms of the genus Agaricus
	0712.32	-- Wood ears (Auricularia spp.)
	0712.33	-- Jelly fungi (Tremella spp.)
	0712.39	-- Other
	0712.90	- Other vegetables; mixtures of vegetables
07.13		Dried leguminous vegetables, shelled, whether or not skinned or split.
	0713.10	- Peas (Pisum sativum)
	0713.20	- Chickpeas (garbanzos)
		- Beans (Vigna spp., Phaseolus spp.) :
	0713.31	-- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek
	0713.32	-- Small red (Adzuki) beans (Phaseolus or Vigna angularis)
	0713.33	-- Kidney beans, including white pea beans (Phaseolus vulgaris)
	0713.34	-- Bambara beans (Vigna subterranea or Voandzeia subterranea)
	0713.35	-- Cow peas (Vigna unguiculata)
	0713.39	-- Other
	0713.40	- Lentils
	0713.50	- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)
	0713.60	- Pigeon peas (Cajanus cajan)
	0713.90	- Other
07.14		Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
	0714.10	- Manioc (cassava)
	0714.20	- Sweet potatoes
	0714.30	- Yams ( Dioscorea spp.)
	0714.40	- Taro (Colocasia spp.)
	0714.50	- Yautia (Xanthosoma spp.)
	0714.90	- Other

---

Chapter 8 Edible fruit and nuts; peel of citrus fruit 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 fruits and nuts.

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

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

  • b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),

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

Heading	H.S. Code
08.01		Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
		- Coconuts :
	0801.11	-- Desiccated
	0801.12	-- In the inner shell (endocarp)
	0801.19	-- Other
		- Brazil nuts :
	0801.21	-- In shell
	0801.22	-- Shelled
		- Cashew nuts :
	0801.31	-- In shell
	0801.32	-- Shelled
08.02		Other nuts, fresh or dried, whether or not shelled or peeled.
		- Almonds :
	0802.11	-- In shell
	0802.12	-- Shelled
		- Hazelnuts or filberts (Corylus spp.) :
	0802.21	-- In shell
	0802.22	-- Shelled
		- Walnuts :
	0802.31	-- In shell
	0802.32	-- Shelled
		- Chestnuts (Castanea spp.) :
	0802.41	-- In shell
	0802.42	-- Shelled
		- Pistachios :
	0802.51	-- In shell
	0802.52	-- Shelled
		- Macadamia nuts :
	0802.61	-- In shell
	0802.62	-- Shelled
	0802.70	- Kola nuts (Cola spp.)
	0802.80	- Areca nuts
	0802.90	- Other
08.03		Bananas, including plantains, fresh or dried.
	0803.10	- Plantains
	0803.90	- Other
08.04		Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
	0804.10	- Dates
	0804.20	- Figs
	0804.30	- Pineapples
	0804.40	- Avocados
	0804.50	- Guavas, mangoes and mangosteens
08.05		Citrus fruit, fresh or dried.
	0805.10	- Oranges
		- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids :
	0805.21	-- Mandarins (including tangerines and satsumas)
	0805.22	-- Clementines
	0805.29	-- Other
	0805.40	- Grapefruit, including pomelos
	0805.50	- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
	0805.90	- Other
08.06		Grapes, fresh or dried.
	0806.10	- Fresh
	0806.20	- Dried
08.07		Melons (including watermelons) and papaws (papayas), fresh.
		- Melons (including watermelons) :
	0807.11	-- Watermelons
	0807.19	-- Other
	0807.20	- Papaws (papayas)
08.08		Apples, pears and quinces, fresh.
	0808.10	- Apples
	0808.30	- Pears
	0808.40	- Quinces
08.09		Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
	0809.10	- Apricots
		- Cherries :
	0809.21	-- Sour cherries (Prunus cerasus)
	0809.29	-- Other
	0809.30	- Peaches, including nectarines
	0809.40	- Plums and sloes
08.10		Other fruit, fresh.
	0810.10	- Strawberries
	0810.20	- Raspberries, blackberries, mulberries and loganberries
	0810.30	- Black, white or red currants and gooseberries
	0810.40	- Cranberries, bilberries and other fruits of the genus Vaccinium
	0810.50	- Kiwifruit
	0810.60	- Durians
	0810.70	- Persimmons
	0810.90	- Other
08.11		Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
	0811.10	- Strawberries
	0811.20	- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries
	0811.90	- Other
08.12		Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
	0812.10	- Cherries
	0812.90	- Other
08.13		Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
	0813.10	- Apricots
	0813.20	- Prunes
	0813.30	- Apples
	0813.40	- Other fruit
	0813.50	- Mixtures of nuts or dried fruits of this Chapter
08.14	0814.00	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

---

Chapter 9 Coffee, tea, maté and spices

Notes.

• 1. Mixtures of the products of headings 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 in that heading;

  • b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.

  The addition of other substances to the products of headings 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 in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.

• 2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.

Heading	H.S. Code
09.01		Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
		- Coffee, not roasted :
	0901.11	-- Not decaffeinated
	0901.12	-- Decaffeinated
		- Coffee roasted :
	0901.21	-- Not decaffeinated
	0901.22	-- Decaffeinated
	0901.90	- Other
09.02		Tea, whether or not flavoured.
	0902.10	- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
	0902.20	- Other green tea (not fermented)
	0902.30	- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
	0902.40	- Other black tea (fermented) and other partly fermented tea
09.03	0903.00	Maté.
09.04		Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
		- Pepper :
	0904.11	-- Neither crushed nor ground
	0904.12	-- Crushed or ground
		- Fruits of the genus Capsicum or of the genus Pimenta :
	0904.21	-- Dried, neither crushed nor ground
	0904.22	-- Crushed or ground
09.05		Vanilla.
	0905.10	- Neither crushed nor ground
	0905.20	- Crushed or ground
09.06		Cinnamon and cinnamon-tree flowers.
		- Neither crushed nor ground :
	0906.11	-- Cinnamon (Cinnamomum zeylanicum Blume)
	0906.19	-- Other
	0906.20	- Crushed or ground
09.07		Cloves (whole fruit, cloves and stems).
	0907.10	- Neither crushed nor ground
	0907.20	- Crushed or ground
09.08		Nutmeg, mace and cardamoms.
		- Nutmeg :
	0908.11	-- Neither crushed nor ground
	0908.12	-- Crushed or ground
		- Mace :
	0908.21	-- Neither crushed nor ground
	0908.22	-- Crushed or ground
		- Cardamoms :
	0908.31	-- Neither crushed nor ground
	0908.32	-- Crushed or ground
09.09		Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.
		- Seeds of coriander :
	0909.21	-- Neither crushed nor ground
	0909.22	-- Crushed or ground
		- Seeds of cumin :
	0909.31	-- Neither crushed nor ground
	0909.32	-- Crushed or ground
		- Seeds of anise, badian, caraway or fennel; juniper berries :
	0909.61	-- Neither crushed nor ground
	0909.62	-- Crushed or ground
09.10		Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
		- Ginger :
	0910.11	-- Neither crushed nor ground
	0910.12	-- Crushed or ground
	0910.20	- Saffron
	0910.30	- Turmeric (curcuma)
		- Other spices :
	0910.91	-- Mixtures referred to in Note 1 (b) to this Chapter
	0910.99	-- Other

---

Chapter 10 Cereals

Notes.

• 1.

  • A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

  • B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06.

• 2. Heading 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.

Heading	H.S. Code
10.01		Wheat and meslin.
		- Durum wheat :
	1001.11	-- Seed
	1001.19	-- Other
		- Other :
	1001.91	-- Seed
	1001.99	-- Other
10.02		Rye.
	1002.10	- Seed
	1002.90	- Other
10.03		Barley.
	1003.10	- Seed
	1003.90	- Other
10.04		Oats.
	1004.10	- Seed
	1004.90	- Other
10.05		Maize (corn).
	1005.10	- Seed
	1005.90	- Other
10.06		Rice.
	1006.10	- Rice in the husk (paddy or rough)
	1006.20	- Husked (brown) rice
	1006.30	- Semi-milled or wholly milled rice, whether or not polished or glazed
	1006.40	- Broken rice
10.07		Grain sorghum.
	1007.10	- Seed
	1007.90	- Other
10.08		Buckwheat, millet and canary seeds; other cereals.
	1008.10	- Buckwheat
		- Millet :
	1008.21	-- Seed
	1008.29	-- Other
	1008.30	- Canary seeds
	1008.40	- Fonio (Digitaria spp.)
	1008.50	- Quinoa (Chenopodium quinoa)
	1008.60	- Triticale
	1008.90	- Other cereals

---

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 09.01 or 21.01);

  • b) Prepared flours, groats, meals or starches of heading 19.01;

  • c) Corn flakes or other products of heading 19.04;

  • d) Vegetables, prepared or preserved, of heading 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 in 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 in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.

  • B) Products falling in this Chapter under the above provisions shall be classified in heading 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 in heading 11.03 or 11.04.

    Cereal (1)	Starch Content (2)	Ash Content (3)	Rate of passage through a sieve with an aperture of
    			315 micrometres (microns) (4)	500 micrometers (microns) (5)
    Wheat and rye	45 %	2.5 %	80 %	-
    Barley	45 %	3 %	80 %	-
    Oats	45 %	5 %	80 %	-
    Maize (corn) and grain sorghum	>45 %	2 %	-	90 %
    Rice	45 %	1.6 %	-->80 %	-
    Buckwheat	45 %	4 %	80 %	-

• 3. For the purposes of heading 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.

Heading	H.S. Code
11.01	1101.00	Wheat or meslin flour.
11.02		Cereal flours other than of wheat or meslin.
	1102.20	- Maize (corn) flour
	1102.90	- Other
11.03		Cereal groats, meal and pellets.
		- Groats and meal :
	1103.11	-- Of wheat
	1103.13	-- Of maize (corn)
	1103.19	-- Of other cereals
	1103.20	- Pellets
11.04		Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
		- Rolled or flaked grains :
	1104.12	-- Of oats
	1104.19	-- Of other cereals
		- Other worked grains (for example, hulled, pearled, sliced or kibbled) :
	1104.22	-- Of oats
	1104.23	-- Of maize (corn)
	1104.29	-- Of other cereals
	1104.30	- Germ of cereals, whole, rolled, flaked or ground
11.05		Flour, meal, powder, flakes, granules and pellets of potatoes.
	1105.10	- Flour, meal and powder
	1105.20	- Flakes, granules and pellets
11.06		Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.
	1106.10	- Of the dried leguminous vegetables of heading 07.13
	1106.20	- Of sago or of roots or tubers of heading 07.14
	1106.30	- Of the products of Chapter 8
11.07		Malt, whether or not roasted.
	1107.10	- Not roasted
	1107.20	- Roasted
11.08		Starches; inulin.
		- Starches :
	1108.11	-- Wheat starch
	1108.12	-- Maize (corn) starch
	1108.13	-- Potato starch
	1108.14	-- Manioc (cassava) starch
	1108.19	-- Other starches
	1108.20	- Inulin
11.09	1109.00	Wheat gluten, whether or not dried.

---

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

Notes.

• 1. Heading 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 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

• 2. Heading 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 23.04 to 23.06.

• 3. For the purposes of heading 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 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;

  • c) Cereals (Chapter 10); or

  • d) Products of headings 12.01 to 12.07 or 12.11.

• 4. Heading 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 12.11 does not, however, apply to :

  • a) Medicaments of Chapter 30;

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

  • c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.

• 5. For the purposes of heading 12.12, the term “seaweeds and other algae” does not include :

  • a) Dead single-cell micro-organisms of heading 21.02;

  • b) Cultures of micro-organisms of heading 30.02; or

  • c) Fertilisers of heading 31.01 or 31.05.

Subheading Note.

• 1. For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

Heading	H.S. Code
12.01		Soya beans, whether or not broken.
	1201.10	- Seed
	1201.90	- Other
12.02		Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
	1202.30	- Seed
		- Other :
	1202.41	-- In shell
	1202.42	-- Shelled, whether or not broken
12.03	1203.00	Copra.
12.04	1204.00	Linseed, whether or not broken.
12.05		Rape or colza seeds, whether or not broken.
	1205.10	- Low erucic acid rape or colza seeds
	1205.90	- Other
12.06	1206.00	Sunflower seeds, whether or not broken.
12.07		Other oil seeds and oleaginous fruits, whether or not broken.
	1207.10	- Palm nuts and kernels
		- Cotton seeds :
	1207.21	-- Seed
	1207.29	-- Other
	1207.30	- Castor oil seeds
	1207.40	- Sesamum seeds
	1207.50	- Mustard seeds
	1207.60	- Safflower (Carthamus tinctorius) seeds
	1207.70	- Melon seeds
		- Other :
	1207.91	-- Poppy seeds
	1207.99	-- Other
12.08		Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
	1208.10	- Of soya beans
	1208.90	- Other
12.09		Seeds, fruit and spores, of a kind used for sowing.
	1209.10	- Sugar beet seeds
		- Seeds of forage plants :
	1209.21	-- Lucerne (alfalfa) seeds
	1209.22	-- Clover (Trifolium spp.) seeds
	1209.23	-- Fescue seeds
	1209.24	-- Kentucky blue grass (Poa pratensis L.) seeds
	1209.25	-- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds
	1209.29	-- Other
	1209.30	- Seeds of herbaceous plants cultivated principally for their flowers
		- Other :
	1209.91	-- Vegetable seeds
	1209.99	-- Other
12.10		Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.
	1210.10	- Hop cones, neither ground nor powdered nor in the form of pellets
	1210.20	- Hop cones, ground, powdered or in the form of pellets; lupulin
12.11		Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered.
	1211.20	- Ginseng roots
	1211.30	- Coca leaf
	1211.40	- Poppy straw
	1211.50	- Ephedra
	1211.90	- Other
12.12		Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
		- Seaweeds and other algae :
	1212.21	-- Fit for human consumption
	1212.29	-- Other
		- Other :
	1212.91	-- Sugar beet
	1212.92	-- Locust beans (carob)
	1212.93	-- Sugar cane
	1212.94	-- Chicory roots
	1212.99	-- Other
12.13	1213.00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
12.14		Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
	1214.10	- Lucerne (alfalfa) meal and pellets
	1214.90	- Other

---

Chapter 13 Lac; gums, resins and other vegetable saps and extracts

Note.

• 1. Heading 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 17.04);

  • b) Malt extract (heading 19.01);

  • c) Extracts of coffee, tea or maté (heading 21.01);

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

  • e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

  • f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39);

  • g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06);

  • h) Tanning or dyeing extracts (heading 32.01 or 32.03);

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

• k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).

Heading	H.S. Code
13.01		Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
	1301.20	- Gum Arabic
	1301.90	- Other
13.02		Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
		- Vegetable saps and extracts :
	1302.11	-- Opium
	1302.12	-- Of liquorice
	1302.13	-- Of hops
	1302.14	-- Of ephedra
	1302.19	-- Other
	1302.20	- Pectic substances, pectinates and pectates
		- Mucilages and thickeners, whether or not modified, derived from vegetable products :
	1302.31	-- Agar-agar
	1302.32	-- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
	1302.39	-- Other

---

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 in Section XI : vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

• 2. Heading 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 44.04).

• 3. Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).

Heading	H.S. Code
14.01		Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
	1401.10	- Bamboos
	1401.20	- Rattans
	1401.90	- Other
[14.02]
[14.03]
14.04		Vegetable products not elsewhere specified or included.
	1404.20	- Cotton linters
	1404.90	- Other

---

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 02.09;

  • b) Cocoa butter, fat or oil (heading 18.04);

  • c) Edible preparations containing by weight more than 15 % of the products of heading 04.05 (generally Chapter 21);

  • d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

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

  • f) Factice derived from oils (heading 40.02).

• 2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

• 3. Heading 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 in heading 15.22.

Subheading Note.

• 1. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight.

Heading	H.S. Code
15.01		Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.
	1501.10	- Lard
	1501.20	- Other pig fat
	1501.90	- Other
15.02		Fats of bovine animals, sheep or goats, other than those of heading 15.03.
	1502.10	- Tallow
	1502.90	- Other
15.03	1503.00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
15.04		Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
	1504.10	- Fish-liver oils and their fractions
	1504.20	- Fats and oils and their fractions, of fish, other than liver oils
	1504.30	- Fats and oils and their fractions, of marine mammals
15.05	1505.00	Wool grease and fatty substances derived therefrom (including lanolin).
15.06	1506.00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.
15.07		Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
	1507.10	- Crude oil, whether or not degummed
	1507.90	- Other
15.08		Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
	1508.10	- Crude oil
	1508.90	- Other
15.09		Olive oil and its fractions, whether or not refined, but not chemically modified.
	1509.10	- Virgin
	1509.90	- Other
15.10	1510.00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.
15.11		Palm oil and its fractions, whether or not refined, but not chemically modified.
	1511.10	- Crude oil
	1511.90	- Other
15.12		Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
		- Sunflower-seed or safflower oil and fractions thereof :
	1512.11	-- Crude oil
	1512.19	-- Other
		- Cotton-seed oil and its fractions :
	1512.21	-- Crude oil, whether or not gossypol has been removed
	1512.29	-- Other
15.13		Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
		- Coconut (copra) oil and its fractions :
	1513.11	-- Crude oil
	1513.19	-- Other
		- Palm kernel or babassu oil and fractions thereof :
	1513.21	-- Crude oil
	1513.29	-- Other
15.14		Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
		- Low erucic acid rape or colza oil and its fractions :
	1514.11	-- Crude oil
	1514.19	-- Other
		- Other :
	1514.91	-- Crude oil
	1514.99	-- Other
15.15		Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
		- Linseed oil and its fractions :
	1515.11	-- Crude oil
	1515.19	-- Other
		- Maize (corn) oil and its fractions :
	1515.21	-- Crude oil
	1515.29	-- Other
	1515.30	- Castor oil and its fractions
	1515.50	- Sesame oil and its fractions
	1515.90	- Other
15.16		Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
	1516.10	- Animal fats and oils and their fractions
	1516.20	- Vegetable fats and oils and their fractions
15.17		Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
	1517.10	- Margarine, excluding liquid margarine
	1517.90	- Other
15.18	1518.00	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
[15.19]
15.20	1520.00	Glycerol, crude; glycerol waters and glycerol lyes.
15.21		Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
	1521.10	- Vegetable waxes
	1521.90	- Other
15.22	1522.00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

---

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

Note.

• 1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

---

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

Notes.

• 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.

• 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 in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 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 food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 16.02.

• 2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 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.

Heading	H.S. Code
16.01	1601.00	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
16.02		Other prepared or preserved meat, meat offal or blood.
	1602.10	- Homogenised preparations
	1602.20	- Of liver of any animal
		- Of poultry of heading 01.05 :
	1602.31	-- Of turkeys
	1602.32	-- Of fowls of the species Gallus domesticus
	1602.39	-- Other
		- Of swine :
	1602.41	-- Hams and cuts thereof
	1602.42	-- Shoulders and cuts thereof
	1602.49	-- Other, including mixtures
	1602.50	- Of bovine animals
	1602.90	- Other, including preparations of blood of any animal
16.03	1603.00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
16.04		Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
		- Fish, whole or in pieces, but not minced :
	1604.11	-- Salmon
	1604.12	-- Herrings
	1604.13	-- Sardines, sardinella and brisling or sprats
	1604.14	-- Tunas, skipjack and bonito (Sarda spp.)
	1604.15	-- Mackerel
	1604.16	-- Anchovies
	1604.17	-- Eels
	1604.18	-- Shark fins
	1604.19	-- Other
	1604.20	- Other prepared or preserved fish
		- Caviar and caviar substitutes :
	1604.31	-- Caviar
	1604.32	-- Caviar substitutes
16.05		Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
	1605.10	- Crab
		- Shrimps and prawns :
	1605.21	-- Not in airtight container
	1605.29	-- Other
	1605.30	- Lobster
	1605.40	- Other crustaceans
		- Molluscs :
	1605.51	-- Oysters
	1605.52	-- Scallops, including queen scallops
	1605.53	-- Mussels
	1605.54	-- Cuttle fish and squid
	1605.55	-- Octopus
	1605.56	-- Clams, cockles and arkshells
	1605.57	-- Abalone
	1605.58	-- Snails, other than sea snails
	1605.59	-- Other
		- Other aquatic invertebrates :
	1605.61	-- Sea cucumbers
	1605.62	-- Sea urchins
	1605.63	-- Jellyfish
	1605.69	-- Other

---

Chapter 17 Sugars and sugar confectionery

Note.

• 1. This Chapter does not cover :

  • a) Sugar confectionery containing cocoa (heading 18.06);

  • b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

  • c) Medicaments or other products of Chapter 30.

Subheading Notes.

• 1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.

• 2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Heading	H.S. Code
17.01		Cane or beet sugar and chemically pure sucrose, in solid form.
		- Raw sugar not containing added flavouring or colouring matter :
	1701.12	-- Beet sugar
	1701.13	-- Cane sugar specified in Subheading Note 2 to this Chapter
	1701.14	-- Other cane sugar
		- Other :
	1701.91	-- Containing added flavouring or colouring matter
	1701.99	-- Other
17.02		Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.
		- Lactose and lactose syrup :
	1702.11	-- Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter
	1702.19	-- Other
	1702.20	- Maple sugar and maple syrup
	1702.30	- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
	1702.40	- Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar
	1702.50	- Chemically pure fructose
	1702.60	- Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar
	1702.90	- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
17.03		Molasses resulting from the extraction or refining of sugar.
	1703.10	- Cane molasses
	1703.90	- Other
17.04		Sugar confectionery (including white chocolate), not containing cocoa.
	1704.10	- Chewing gum, whether or not sugar-coated
	1704.90	- Other

---

Chapter 18 Cocoa and cocoa preparations

Notes.

• 1. This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

• 2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

Heading	H.S. Code
18.01	1801.00	Cocoa beans, whole or broken, raw or roasted.
18.02	1802.00	Cocoa shells, husks, skins and other cocoa waste.
18.03		Cocoa paste, whether or not defatted.
	1803.10	- Not defatted
	1803.20	- Wholly or partly defatted
18.04	1804.00	Cocoa butter, fat and oil.
18.05	1805.00	Cocoa powder, not containing added sugar or other sweetening matter.
18.06		Chocolate and other food preparations containing cocoa.
	1806.10	- Cocoa powder, containing added sugar or other sweetening matter
	1806.20	- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg
		- Other, in blocks, slabs or bars :
	1806.31	-- Filled
	1806.32	-- Not filled
	1806.90	- Other

---

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 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 23.09); or

  • c) Medicaments or other products of Chapter 30.

• 2. For the purposes of heading 19.01 :

  • a) The term “groats” means cereal groats of Chapter 11;

  • b) The terms “flour” and “meal” mean :

    • 1) Cereal flour and meal of Chapter 11, and

    • 2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

• 3. Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).

• 4. For the purposes of heading 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.

Heading	H.S. Code
19.01		Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.
	1901.10	- Preparations suitable for infants or young children, put up for retail sale
	1901.20	- Mixes and doughs for the preparation of bakers” wares of heading 19.05
	1901.90	- Other
19.02		Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
		- Uncooked pasta, not stuffed or otherwise prepared :
	1902.11	-- Containing eggs
	1902.19	- Other
	1902.20	- Stuffed pasta, whether or not cooked or otherwise prepared
	1902.30	- Other pasta
	1902.40	- Couscous
19.03	1903.00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.
19.04		Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.
	1904.10	- Prepared foods obtained by the swelling or roasting of cereals or cereal products
	1904.20	- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
	1904.30	- Bulgur wheat
	1904.90	- Other
19.05		Bread, pastry, cakes, biscuits and other bakers” wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
	1905.10	- Crispbread
	1905.20	- Gingerbread and the like
		- Sweet biscuits; waffles and wafers :
	1905.31	-- Sweet biscuits
	1905.32	-- Waffles and wafers
	1905.40	- Rusks, toasted bread and similar toasted products
	1905.90	- Other

---

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);

  • c) Bakers” wares and other products of heading 19.05; or

  • d) Homogenised composite food preparations of heading 21.04.

• 2. Headings 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 17.04) or chocolate confectionery (heading 18.06).

• 3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 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 in heading 20.02.

• 5. For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

• 6. For the purposes of heading 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 food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 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 food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.

• 3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Heading	H.S. Code
20.01		Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
	2001.10	- Cucumbers and gherkins
	2001.90	- Other
20.02		Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
	2002.10	- Tomatoes, whole or in pieces
	2002.90	- Other
	20.03	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
	2003.10	- Mushrooms of the genus Agaricus
	2003.90	- Other
20.04		Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
	2004.10	- Potatoes
	2004.90	- Other vegetables and mixtures of vegetables
20.05		Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.
	2005.10	- Homogenised vegetables
	2005.20	- Potatoes
	2005.40	- Peas (Pisum sativum)
		- Beans (Vigna spp., Phaseolus spp.) :
	2005.51	-- Beans, shelled
	2005.59	-- Other
	2005.60	- Asparagus
	2005.70	- Olives
	2005.80	- Sweet corn (Zea mays var. saccharata)
		- Other vegetables and mixtures of vegetables :
	2005.91	-- Bamboo shoots
	2005.99	-- Other
20.06	2006.00	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).
20.07		Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.
	2007.10	- Homogenised preparations
		- Other :
	2007.91	-- Citrus fruit
	2007.99	-- Other
20.08		Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
		- Nuts, ground-nuts and other seeds, whether or not mixed together :
	2008.11	-- Ground-nuts
	2008.19	-- Other, including mixtures
	2008.20	- Pineapples
	2008.30	- Citrus fruit
	2008.40	- Pears
	2008.50	- Apricots
	2008.60	- Cherries
	2008.70	- Peaches, including nectarines
	2008.80	- Strawberries
		- Other, including mixtures other than those of subheading 2008.19 :
	2008.91	-- Palm hearts
	2008.93	-- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea)
	2008.97	-- Mixtures
	2008.99	-- Other
20.09		Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
		- Orange juice :
	2009.11	-- Frozen
	2009.12	-- Not frozen, of a Brix value not exceeding 20
	2009.19	-- Other
		- Grapefruit (including pomelo) juice :
	2009.21	-- Of a Brix value not exceeding 20
	2009.29	-- Other
		- Juice of any other single citrus fruit :
	2009.31	-- Of a Brix value not exceeding 20
	2009.39	-- Other
		- Pineapple juice :
	2009.41	-- Of a Brix value not exceeding 20
	2009.49	-- Other
	2009.50	- Tomato juice
		- Grape juice (including grape must) :
	2009.61	-- Of a Brix value not exceeding 30
	2009.69	-- Other
		- Apple juice :
	2009.71	-- Of a Brix value not exceeding 20
	2009.79	-- Other
		- Juice of any other single fruit or vegetable :
	2009.81	-- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice
	2009.89	-- Other
	2009.90	- Mixtures of juices

---

Chapter 21 Miscellaneous edible preparations

Notes.

• 1. This Chapter does not cover :

  • a) Mixed vegetables of heading 07.12;

  • b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

  • c) Flavoured tea (heading 09.02);

  • d) Spices or other products of headings 09.04 to 09.10;

  • e) Food preparations, other than the products described in heading 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);

  • f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

  • g) Prepared enzymes of heading 35.07.

• 2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

• 3. For the purposes of heading 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, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Heading	H.S. Code
21.01		Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
		- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee :
	2101.11	-- Extracts, essences and concentrates
	2101.12	-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee
	2101.20	- Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté
	2101.30	- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
21.02		Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
	2102.10	- Active yeasts
	2102.20	- Inactive yeasts; other single-cell micro-organisms, dead
	2102.30	- Prepared baking powders
21.03		Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
	2103.10	- Soya sauce
	2103.20	- Tomato ketchup and other tomato sauces
	2103.30	- Mustard flour and meal and prepared mustard
	2103.90	- Other
21.04		Soups and broths and preparations therefor; homogenised composite food preparations.
	2104.10	- Soups and broths and preparations therefor
	2104.20	- Homogenised composite food preparations
21.05	2105.00	Ice cream and other edible ice, whether or not containing cocoa.
21.06		Food preparations not elsewhere specified or included.
	2106.10	- Protein concentrates and textured protein substances
	2106.90	- Other

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Chapter 22 Beverages, spirits and vinegar

Notes.

• 1. This Chapter does not cover :

  • a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

  • b) Sea water (heading 25.01);

  • c) Distilled or conductivity water or water of similar purity (heading 28.53);

  • d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);

  • e) Medicaments of heading 30.03 or 30.04; or

  • f) Perfumery or toilet preparations (Chapter 33).

• 2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C.

• 3. For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

Subheading Note.

• 1. For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.

Heading	H.S. Code
22.01		Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
	2201.10	- Mineral waters and aerated waters
	2201.90	- Other
22.02		Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
	2202.10	- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
		- Other :
	2202.91	-- Non-alcoholic beer
	2202.99	-- Other
22.03	2203.00	Beer made from malt.
22.04		Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
	2204.10	- Sparkling wine
		- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :
	2204.21	-- In containers holding 2 l or less
	2204.22	-- In containers holding more than 2 l but not more than 10 l
	2204.29	-- Other
	2204.30	- Other grape must
22.05		Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
	2205.10	- In containers holding 2 l or less
	2205.90	- Other
22.06	2206.00	Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
22.07		Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.
	2207.10	- Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher
	2207.20	- Ethyl alcohol and other spirits, denatured, of any strength
22.08		Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages.
	2208.20	- Spirits obtained by distilling grape wine or grape marc
	2208.30	- Whiskies
	2208.40	- Rum and other spirits obtained by distilling fermented sugar-cane products
	2208.50	- Gin and Geneva
	2208.60	- Vodka
	2208.70	- Liqueurs and cordials
	2208.90	- Other
22.09	2209.00	Vinegar and substitutes for vinegar obtained from acetic acid.

---

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

Note.

• 1. Heading 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.

Subheading Note.

• 1. For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.

Heading	H.S. Code
23.01		Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
	2301.10	- Flours, meals and pellets, of meat or meat offal; greaves
	2301.20	- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
23.02		Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
	2302.10	- Of maize (corn)
	2302.30	- Of wheat
	2302.40	- Of other cereals
	2302.50	- Of leguminous plants
23.03		Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
	2303.10	- Residues of starch manufacture and similar residues
	2303.20	- Beet-pulp, bagasse and other waste of sugar manufacture
	2303.30	- Brewing or distilling dregs and waste
23.04	2304.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.
23.05	2305.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.
23.06		Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
	2306.10	- Of cotton seeds
	2306.20	- Of linseed
	2306.30	- Of sunflower seeds
		- Of rape or colza seeds :
	2306.41	-- Of low erucic acid rape or colza seeds
	2306.49	-- Other
	2306.50	- Of coconut or copra
	2306.60	- Of palm nuts or kernels
	2306.90	- Other
23.07	2307.00	Wine lees; argol.
23.08	2308.00	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.
23.09		Preparations of a kind used in animal feeding.
	2309.10	- Dog or cat food, put up for retail sale
	2309.90	- Other

---

Chapter 24 Tobacco and manufactured tobacco substitutes

Note.

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

Subheading Note.

• 1. For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Heading	H.S. Code
24.01		Unmanufactured tobacco; tobacco refuse.
	2401.10	- Tobacco, not stemmed/stripped
	2401.20	- Tobacco, partly or wholly stemmed/stripped
	2401.30	- Tobacco refuse
24.02		Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
	2402.10	- Cigars, cheroots and cigarillos, containing tobacco
	2402.20	- Cigarettes containing tobacco
	2402.90	- Other
24.03		Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
		- Smoking tobacco, whether or not containing tobacco substitutes in any proportion :
	2403.11	-- Water pipe tobacco specified in Subheading Note 1 to this Chapter
	2403.19	-- Other
		- Other :
	2403.91	-- “Homogenised” or “reconstituted” tobacco
	2403.99	-- Other

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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 28.02);

  • b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe₂O₃ (heading 28.21);

  • c) Medicaments or other products of Chapter 30;

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

  • e) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

  • f) Precious or semi-precious stones (heading 71.02 or 71.03);

  • g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

  • h) Billiard chalks (heading 95.04); or

  • ij) Writing or drawing chalks or tailors’ chalks (heading 96.09).

• 3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

• 4. Heading 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 pieces of pottery, brick or concrete.

Heading	H.S. Code
25.01	2501.00	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.
25.02	2502.00	Unroasted iron pyrites.
25.03	2503.00	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
25.04		Natural graphite.
	2504.10	- In powder or in flakes
	2504.90	- Other
25.05		Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.
	2505.10	- Silica sands and quartz sands
	2505.90	- Other
25.06		Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
	2506.10	- Quartz
	2506.20	- Quartzite
25.07	2507.00	Kaolin and other kaolinic clays, whether or not calcined.
25.08		Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
	2508.10	- Bentonite
	2508.30	- Fire-clay
	2508.40	- Other clays
	2508.50	- Andalusite, kyanite and sillimanite
	2508.60	- Mullite
	2508.70	- Chamotte or dinas earths
25.09	2509.00	Chalk.
25.10		Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
	2510.10	- Unground
	2510.20	- Ground
25.11		Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.
	2511.10	- Natural barium sulphate (barytes)
	2511.20	- Natural barium carbonate (witherite)
25.12	2512.00	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
25.13		Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
	2513.10	- Pumice stone
	2513.20	- Emery, natural corundum, natural garnet and other natural abrasives
25.14	2514.00	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
25.15		Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
		- Marble and travertine :
	2515.11	-- Crude or roughly trimmed
	2515.12	-- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
	2515.20	- Ecaussine and other calcareous monumental or building stone; alabaster
25.16		Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
		- Granite :
	2516.11	-- Crude or roughly trimmed
	2516.12	-- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
	2516.20	- Sandstone
	2516.90	- Other monumental or building stone
25.17		Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.
	2517.10	- Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated
	2517.20	- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10
	2517.30	- Tarred macadam
		- Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated :
	2517.41	-- Of marble
	2517.49	-- Other
25.18		Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
	2518.10	- Dolomite, not calcined or sintered
	2518.20	- Calcined or sintered dolomite
	2518.30	- Dolomite ramming mix
25.19		Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
	2519.10	- Natural magnesium carbonate (magnesite)
	2519.90	- Other
25.20		Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
	2520.10	- Gypsum; anhydrite
	2520.20	- Plasters
25.21	2521.00	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
25.22		Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.
	2522.10	- Quicklime
	2522.20	- Slaked lime
	2522.30	- Hydraulic lime
25.23		Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
	2523.10	- Cement clinkers
		- Portland cement :
	2523.21	-- White cement, whether or not artificially coloured
	2523.29	-- Other
	2523.30	- Aluminous cement
	2523.90	- Other hydraulic cements
25.24		Asbestos.
	2524.10	- Crocidolite
	2524.90	- Other
25.25		Mica, including splittings; mica waste.
	2525.10	- Crude mica and mica rifted into sheets or splittings
	2525.20	- Mica powder
	2525.30	- Mica waste
25.26		Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
	2526.10	- Not crushed, not powdered
	2526.20	- Crushed or powdered
[25.27]
25.28	2528.00	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight.
25.29		Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
	2529.10	- Feldspar
		- Fluorspar :
	2529.21	-- Containing by weight 97 % or less of calcium fluoride
	2529.22	-- Containing by weight more than 97 % of calcium fluoride
	2529.30	- Leucite; nepheline and nepheline syenite
25.30		Mineral substances not elsewhere specified or included.
	2530.10	- Vermiculite, perlite and chlorites, unexpanded
	2530.20	- Kieserite, epsomite (natural magnesium sulphates)
	2530.90	- Other

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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 25.17);

  • b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

  • c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);

  • d) Basic slag of Chapter 31;

  • e) Slag wool, rock wool or similar mineral wools (heading 68.06);

  • f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or

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

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

• 3. Heading 26.20 applies only to :

  • a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and

  • b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes.

• 1. For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

• 2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

Heading	H.S. Code
26.01		Iron ores and concentrates, including roasted iron pyrites.
		- Iron ores and concentrates, other than roasted iron pyrites :
	2601.11	-- Non-agglomerated
	2601.12	-- Agglomerated
	2601.20	- Roasted iron pyrites
26.02	2602.00	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight.
26.03	2603.00	Copper ores and concentrates.
26.04	2604.00	Nickel ores and concentrates.
26.05	2605.00	Cobalt ores and concentrates.
26.06	2606.00	Aluminium ores and concentrates.
26.07	2607.00	Lead ores and concentrates.
26.08	2608.00	Zinc ores and concentrates.
26.09	2609.00	Tin ores and concentrates.
26.10	2610.00	Chromium ores and concentrates.
26.11	2611.00	Tungsten ores and concentrates.
26.12		Uranium or thorium ores and concentrates.
	2612.10	- Uranium ores and concentrates
	2612.20	- Thorium ores and concentrates
26.13		Molybdenum ores and concentrates.
	2613.10	- Roasted
	2613.90	- Other
26.14	2614.00	Titanium ores and concentrates.
26.15		Niobium, tantalum, vanadium or zirconium ores and concentrates.
	2615.10	- Zirconium ores and concentrates
	2615.90	- Other
26.16		Precious metal ores and concentrates.
	2616.10	- Silver ores and concentrates
	2616.90	- Other
26.17		Other ores and concentrates.
	2617.10	- Antimony ores and concentrates
	2617.90	- Other
26.18	2618.00	Granulated slag (slag sand) from the manufacture of iron or steel.
26.19	2619.00	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.
26.20		Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
		- Containing mainly zinc :
	2620.11	-- Hard zinc spelter
	2620.19	-- Other
		- Containing mainly lead :
	2620.21	-- Leaded gasoline sludges and leaded anti-knock compound sludges
	2620.29	-- Other
	2620.30	- Containing mainly copper
	2620.40	- Containing mainly aluminium
	2620.60	- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
		- Other :
	2620.91	-- Containing antimony, beryllium, cadmium, chromium or their mixtures
	2620.99	-- Other
26.21		Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
	2621.10	- Ash and residues from the incineration of municipal waste
	2621.90	- Other

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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 in heading 27.11;

  • b) Medicaments of heading 30.03 or 30.04; or

  • c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

• 2. References in heading 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 millibars when a reduced-pressure distillation method is used (Chapter 39).

• 3. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include :

  • a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

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

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

Subheading Notes.

• 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 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.

• 4. For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

• 5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

Heading	H.S. Code
27.01		Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
		- Coal, whether or not pulverised, but not agglomerated :
	2701.11	-- Anthracite
	2701.12	-- Bituminous coal
	2701.19	-- Other coal
	2701.20	- Briquettes, ovoids and similar solid fuels manufactured from coal
27.02		Lignite, whether or not agglomerated, excluding jet.
	2702.10	- Lignite, whether or not pulverised, but not agglomerated
	2702.20	- Agglomerated lignite
27.03	2703.00	Peat (including peat litter), whether or not agglomerated.
27.04	2704.00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.