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CHAPTER 3 CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND FISH AND CRUSTACEANS, MOLLUSCS AND
OTHER AQUATIC INVERTEBRATES OTHER AQUATIC INVERTEBRATES

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover:

(a) Mammals of heading 01.06; (a) Mammals of heading 01.06;

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

(c) Fish (including livers and roes thereof) or crustaceans, molluscs or other (c) Fish (including livers, roes and milt thereof) or crustaceans,
aquatic invertebrates, dead and unfit or unsuitable for human molluscs or other aquatic invertebrates, dead and unfit or
consumption by reason of either their species or their condition (Chapter unsuitable for human consumption by reason of either their
5); flours, meals or pellets of fish or of crustaceans, molluscs or other species or their condition (Chapter 5); flours, meals or pellets of
aquatic invertebrates, unfit for human consumption (heading 23.01); or 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).
.. (d) Caviar or caviar substitutes prepared from fish eggs (heading
2. In this Chapter, the term “pellets” means products which have been 16.04).
agglomerated either directly by compression or by the addition of a small
quantity of binder. 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.

3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit
for human consumption (Headings 03.09).
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CHAPTER 4 CHAPTER 4

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

Notes. Notes.

1. The expression “milk” means full cream milk or partially or completely 1. The expression "milk" means full cream milk or partially or completely
skimmed milk. skimmed milk.

2. For the purposes of heading 04.03, yogurt may be concentrated or

flavoured and may contain added sugar or other sweetening matter,
fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants,
parts of plants, cereals or bakers’ wares, provided that any added
substance is not used for the purpose of replacing, in whole or in part,
any milk constituent, and the product retains the essential character of
yogurt.

2. For the purposes of heading 04.05: 3. For the purposes of heading 04.05:

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

(b) The expression “dairy spreads” means a spreadable emulsion of the (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 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. a milkfat content of 39% or more but less than 80% by weight.
 2012 VERSION 2022 VERSION

CHAPTER 4 CHAPTER 4

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

3. Products obtained by the concentration of whey and with the addition of milk 4. 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 or milkfat are to be classified as cheese in heading 04.06 provided that they
have the three following characteristics: have the three following characteristics:

(a) a milkfat content, by weight of the dry matter, of 5% or more; 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%; b) a dry matter content, by weight, of at least 70% but not exceeding 85%;
and and

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

4. This Chapter does not cover: 5. This Chapter does not cover:

a) Non-living insects, unfit for human consumption (heading 05.11);

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

c) 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

(b) Albumins (including concentrates of two or more whey proteins, d) Albumins (including concentrates of two or more whey proteins,
containing by weight more than 80% whey proteins, calculated on the containing by weight more than 80% whey proteins, calculated on the
dry matter) (heading 35.02) or globulins (heading 3504.00.00). dry matter) (heading 35.02) or globulins (heading 35.04)

6. For the purposes of heading 04.10, the term “insects” means edible non-
living insects, whole or in parts, fresh, chilled, frozen, dried, smoked,
salted or in brine, as well as flours and meals of insects, fit for human
consumption. However, it does not cover edible non-living insects
otherwise prepared or preserved (generally Section IV).
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CHAPTER 4 CHAPTER 4

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

Subheading Notes. Subheading Notes.

1. For the purposes of subheading 0404.10.00, the expression “modified whey” 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 means products consisting of whey constituents, that is, whey from which all
part of the lactose, proteins or minerals have been removed, whey to which 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 have been added, and products obtained by mixing
natural whey constituents. natural whey constituents.

2. For the purposes of subheading 0405.10.00, the term “butter” does not include 2. For the purposes of subheading 0405.10 the term "butter" does not include
dehydrated butter or ghee (subheading 0405.90.00). dehydrated butter or ghee (subheading 0405.90).
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CHAPTER 7 CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes. Notes.

1. This Chapter does not cover forage products of heading 12.14. 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 2. In headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes
mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines,
(Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the
fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram
or Origanum majorana). (Majorana hortensis or Origanum majorana).

3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 3. Heading 07.12 covers all dried vegetables of the kinds falling in headings
to 07.11, other than: 07.01 to 07.11, other than:

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

(a) dried leguminous vegetables, shelled (heading 07.13);
(b) sweet corn in the forms specified in headings 11.02 to 11.04;
(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
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); 11.05);

(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (d) flour, meal and powder of the dried leguminous vegetables of heading
(heading 11.06). 07.13 (heading 11.06).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the

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).
genus Pimenta are excluded from this Chapter (heading 09.04)
5. Heading 07.11 applies to vegetables which have been treated solely to
ensure their provisional preservation during transport or storage prior to
use (for example, by sulphur dioxide gas, in brine, in sulphur water or in
other preservative solutions), provided they remain unsuitable for
immediate consumption in that state.
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CHAPTER 8 CHAPTER 8

EDIBLE FRUIT AND NUTS; EDIBLE FRUIT AND NUTS;

PEEL OF CITRUS FRUIT OR MELONS PEEL OF CITRUS FRUIT OR MELONS

Notes. Notes.

1. This Chapter does not cover inedible nuts or fruits. 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 2. Chilled fruits and nuts are to be classified in the same headings as the
corresponding fresh fruits and nuts. corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated
for the following purposes: 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); 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), 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.
provided that they retain the character of dried fruit or dried nuts.

4. Heading 08.12 applies to fruit and nuts which have been treated solely
to ensure their provisional preservation during transport or storage prior
to use (for example, by sulphur dioxide gas, in brine, in sulphur water or
in other preservative solutions), provided they remain unsuitable for
immediate consumption in that state.
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CHAPTER 10 CHAPTER 10

CEREALS CEREALS

Notes. Notes.

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

(B) The Chapter does not cover grains which have been hulled or otherwise (B) The Chapter does not cover grains which have been hulled or otherwise
worked. However, rice, husked, milled, polished, glazed, parboiled or broken worked. However, rice, husked, milled, polished, glazed, parboiled or
remains classified in heading 10.06. broken remains classified in heading 10.06. Similarly, quinoa from
which the pericarp has been wholly or partly removed in order to
separate the saponin, but which has not undergone any other
processes, remains classified in heading 10.08.

2. Heading 10.05 does not cover sweet corn (Chapter 7). 2. Heading 10.05 does not cover sweet corn (Chapter 7).

Subheading Note. Subheading Note.

1. The term “durum wheat” means wheat of the Triticum durum species and the 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 hybrids derived from the inter-specific crossing of Triticum durum which have
same number (28) of chromosomes as that species. the same number (28) of chromosomes as that species.
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CHAPTER 13 CHAPTER 13

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

Note. Note

1. Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, 1. Heading 13.02 applies, inter alia, to liquorice extract and extract of
extract of hops, extract of aloes and opium. pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to: The heading does not apply to:

(a) Liquorice extract containing more than 10% by weight of sucrose or put up a) Liquorice extract containing more than 10% by weight of sucrose or put up as
as confectionery (heading 17.04); confectionery (heading 17.04);

(b) Malt extract (heading 19.01); b) Malt extract (heading 19.01);

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

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

(e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38; 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 f) Concentrates of poppy straw containing not less than 50% by weight of
alkaloids (heading 29.39); alkaloids (heading 29.39);

(g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading
30.06); 38.22);

(h) Tanning or dyeing extracts (heading 32.01 or 3203.00); h) Tanning or dyeing extracts (heading 32.01 or 32.03);

(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous
distillates or aqueous solutions of essential oils or preparations based on distillates or aqueous solutions of essential oils or preparations based on
odoriferous substances of a kind used for the manufacture of beverages odoriferous substances of a kind used for the manufacture of beverages
(Chapter 33); or (Chapter 33); or
 2012 VERSION 2022 VERSION
CHAPTER 13 CHAPTER 13

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

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

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES ANIMAL OR VEGETABLE WAXES

CHAPTER 15 CHAPTER 15

ANIMAL OR VEGETABLE FATS AND OILS AND ANIMAL OR VEGETABLE FATS AND OILS AND
THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES ANIMAL OR VEGETABLE WAXES

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover:

(a) Pig fat or poultry fat of heading 02.09; (a) Pig fat or poultry fat of heading 02.09;

(b) Cocoa butter, fat or oil (heading 18.04.00.00); (b) Cocoa butter, fat or oil (heading 18.04);

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

(d) Greaves (heading 23.01) or residues of headings 23.04.00.00 to 23.06; (d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

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

(f) Factice derived from oils (heading 40.02). (f) Factice derived from oils (heading 40.02).
 2012 VERSION 2022 VERSION
SECTION III SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES ANIMAL OR VEGETABLE WAXES

CHAPTER 15 CHAPTER 15

ANIMAL OR VEGETABLE FATS AND OILS AND ANIMAL OR VEGETABLE FATS AND OILS AND
THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES ANIMAL OR VEGETABLE WAXES

2. Heading 15.09 does not apply to oils obtained from olives by solvent 2. Heading 15.09 does not apply to oils obtained from olives by solvent
extraction (heading 15.10.00). extraction (heading 15.10).

3. Heading 15.18.00.00 does not cover fats or oils or their fractions, merely 3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured,
denatured, which are to be classified in the heading appropriate to the which are to be classified in the heading appropriate to the corresponding
corresponding undenatured fats and oils and their fractions. undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease
residues fall in heading 15.22.00.00. residues fall in heading 15.22.

Subheading Note. Subheading Note.

1. For the purposes of subheadings 1514.11.00 and 1514.19.00, the expression 1 For the purposes of subheading 1509.30, virgin olive oil has a free
“low erucic acid rape or colza oil” means the fixed oil which has an erucic acid acidity expressed as oleic acid not exceeding 2.0g/100g and can be
content of less than 2% by weight. distinguished from the other virgin olive oil categories according to the
characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. 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.
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CHAPTER 16 CHAPTER 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,

MOLLUSCS OR OTHER AQUATIC INVERTEBRATES MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes. Notes.

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or
other aquatic invertebrates, prepared or preserved by the processes specified other aquatic invertebrates, as well as insects, prepared or preserved by the
in Chapter 2 or 3 or heading 0504.00. processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading
05.04.”..

2. Food preparations fall in this Chapter provided that they contain more than 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, 20% by weight of sausage, meat, meat offal, blood, insects, fish or
molluscs or other aquatic invertebrates, or any combination thereof. In cases crustaceans, molluscs or other aquatic invertebrates, or any combination
where the preparation contains two or more of the products mentioned above, thereof. In cases where the preparation contains two or more of the products
it is classified in the heading of Chapter l6 corresponding to the component or mentioned above, it is classified in the heading of Chapter l6 corresponding to
components which predominate by weight. These provisions do not apply to the component or components which predominate by weight. These
the stuffed products of heading 19.02 or to the preparations of heading 21.03 provisions do not apply to the stuffed products of heading 19.02 or to the
or 21.04. preparations of heading 21.03 or 21.04.

Subheading Notes.
Subheading Notes.
1. For the purposes of subheading 1602.10, the expression "homogenised
1. For the purposes of subheading 1602.10.00, the expression “homogenised preparations" means preparations of meat, meat offal, blood or insects, finely
preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as food suitable for infants or young
homogenised, put up for retail sale as infant food or for dietetic purposes, in children or for dietetic purposes, in containers of a net weight content not
containers of a net weight content not exceeding 250 g. For the application exceeding 250 g. For the application of this definition no account is to be
of this definition no account is to be taken of small quantities of any taken of small quantities of any ingredients which may have been added to
ingredients which may have been added to the preparation for seasoning, the preparation for seasoning, preservation or other purposes. These
preservation or other purposes. These preparations may contain a small preparations may contain a small quantity of visible pieces of meat, meat offal
quantity of visible pieces of meat or meat offal. This subheading takes or insects. This subheading takes precedence over all other subheadings of
precedence over all other subheadings of heading 16.02. heading 16.02.
 2012 VERSION 2022 VERSION
CHAPTER 16 CHAPTER 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,

MOLLUSCS OR OTHER AQUATIC INVERTEBRATES MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

2. The fish, crustaceans, molluscs and other aquatic invertebreates specified in 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, 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 are of the same species as those mentioned in Chapter 3 under the same
name. name.
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CHAPTER 18 CHAPTER 18

COCOA AND COCOA PREPARATIONS COCOA AND COCOA PREPARATIONS

Notes. Notes.

1. This Chapter does not cover the preparations of heading 04.03, 19.01, 1. This Chapter does not cover :
19.04, 19.05, 2105.00, 22.02, 22.08, 30.03 or 30.04.
(a) Food preparations containing more than 20% by weight of
sausage, meat, meat offal, blood, insects, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination
thereof (Chapter 16);

(b) Preparations of heading 04.03, 19.01, 19.02 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 2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to
Note 1 to this Chapter, other food preparations containing cocoa. Note 1 to this Chapter, other food preparations containing cocoa.
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CHAPTER 20 CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS PREPARATIONS OF VEGETABLES, FRUIT, NUTS

OR OTHER PARTS OF PLANTS OR OTHER PARTS OF PLANTS

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover:

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

b) Vegetable fats and oils (chapter 15);

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

(c) Bakers’ wares and other products of heading 19.05; or d) Bakers’ wares and other products of heading 19.05; or

(d) Homogenised composite food preparations of heading 21.04. e) Homogenised composite food preparations of heading 21.04.

2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, 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 sugar-coated almonds or the like in the form of sugar confectionery (heading
17.04) or chocolate confectionery (heading 18.06). 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 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 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 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). 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 4. Tomato juice the dry weight content of which is 7% or more is to be classified
in heading 20.02. in heading 20.02.
 2012 VERSION 2022 VERSION
CHAPTER 20 CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS PREPARATIONS OF VEGETABLES, FRUIT, NUTS

OR OTHER PARTS OF PLANTS OR OTHER PARTS OF PLANTS

5. For the purposes of heading 20.07, the expression “obtained by cooking” 5. For the purposes of heading 20.07, the expression “obtained by cooking”
means obtained by heat treatment at atmospheric pressure or under reduced means obtained by heat treatment at atmospheric pressure or under reduced
pressure to increase the viscosity of a product through reduction of water pressure to increase the viscosity of a product through reduction of water
content or other means. content or other means.
6. For the purposes of heading 20.09, the expression “juices, unfermented and 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 not containing added spirit" means juices of an alcoholic strength by volume
(see Note 2 to Chapter 22) not exceeding 0.5% vol. (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes. Subheading Notes.

1. For the purposes of subheading 2005.10.00, the expression “homogenised 1. For the purposes of subheading 2005.10, the expression "homogenised
vegetables” means preparations of vegetables, finely homogenised, put up for vegetables" means preparations of vegetables, finely homogenised, put up for
retail sale as infant food or for dietetic purposes, in containers of a net weight retail sale as food suitable for infants or young children or for dietetic
content not exceeding 250 g. For the application of this definition no account purposes, in containers of a net weight content not exceeding 250g. For the
is to be taken of small quantities of any ingredients which may have been application of this definition no account is to be taken of small quantities of
added to the preparation for seasoning, preservation or other purposes. These any ingredients which may have been added to the preparation for seasoning,
preparations may contain a small quantity of visible pieces of vegetables. preservation or other purposes. These preparations may contain a small
Subheading 2005.10.00 takes precedence over all other subheadings of quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence
heading 20.05. over all other subheadings of heading 20.05.

2. For the purposes of subheading 2007.10.00, the expression “homogenised 2. For the purposes of subheading 2007.10, the expression "homogenised
preparations” means preparations of fruit, finely homogenised, put up for preparations" means preparations of fruit, finely homogenised, put up for
retail sale as infant food or for dietetic purposes, in containers of a net weight retail sale as food suitable for infants or young children or for dietetic
content not exceeding 250 g. For the application of this definition no account purposes, in containers of a net weight content not exceeding 250 g. For the
is to be taken of small quantities of any ingredients which may have been application of this definition no account is to be taken of small quantities of
added to the preparation for seasoning, preservation or other purposes. These any ingredients which may have been added to the preparation for seasoning,
preparations may contain a small quantity of visible pieces of fruit. preservation or other purposes. These preparations may contain a small
Subheading 2007.10.00 takes precedence over all other subheadings of quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over
heading 20.07. all other subheadings of heading 20.07.
 2012 VERSION 2022 VERSION
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PREPARATIONS OF VEGETABLES, FRUIT, NUTS PREPARATIONS OF VEGETABLES, FRUIT, NUTS

OR OTHER PARTS OF PLANTS OR OTHER PARTS OF PLANTS

3. For the purposes of subheadings 2009.12.00, 2009.21.00, 2009.31.00, 3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41.00,
2009.41.00, 2009.61.00 and 2009.71.00, the expression “Brix value” means 2009.61 and 2009.71, the expression “Brix value” means the direct reading of
the direct reading of degrees Brix obtained from a Brix hydrometer or of degrees Brix obtain from a Brix hydrometer or of refractive index expressed in
refractive index expressed in terms of percentage sucrose content obtained terms of percentage sucrose content obtained from a refractometer, at a
from a refractometer, at a temperature of 20 oC or corrected for 20 oC if the temperature of 200 C or corrected for 200 C if the reading is made at a
reading is made at a different temperature. different temperature.

Additional CARICOM Guidelines. Additional CARICOM Guidelines.

1. Reconstituted juices, i.e., products obtained by the addition of a quantity of 1. Reconstituted juices, i.e., products obtained by the addition of a quantity of
water not exceeding that contained in similar non-concentrated juices of water not exceeding that contained in similar non-concentrated juices of
normal composition, are classified in this Chapter. However, fruit juices in normal composition, are classified in this Chapter. However, fruit juices in
which one of the constituents (e.g., water, citric acid or essential oil extracted which one of the constituents (e.g., water, citric acid or essential oil extracted
from the fruit) has been added in such quantity that the balance of the from the fruit) has been added in such quantity that the balance of the
different constituents as found in the natural juice is clearly upset, and the different constituents as found in the natural juice is clearly upset, and the
natural juice has lost its original character, are classified in Heading 21.06 or natural juice has lost its original character, are classified in Heading 21.06 or
in Chapter 22. in Chapter 22.

2. Coconut milk, generally consisting of coconut flesh extract (57%) and water 2. Coconut milk, generally consisting of coconut flesh extract (57%) and water
(43%), put up for retail sale, is classified in Heading 21.06. (43%), put up for retail sale, is classified in Heading 21.06.

3. For the purposes of Subheadings 2009.61.00 and 2009.69.00, grape must 3. For the purposes of Subheadings 2009.61 and 2009.69, grape must partially
partially fermented (whether or not fermentation has been arrested) and fermented (whether or not fermentation has been arrested) and unfermented
unfermented grape must with alcohol added, both having an alcoholic grape must with alcohol added, both having an alcoholic strength by volume
strength by volume exceeding 0.5% vol., are classified in Heading 22.04. exceeding 0.5 % vol., are classified in Heading 22.04.
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MISCELLANEOUS EDIBLE PREPARATIONS MISCELLANEOUS EDIBLE PREPARATIONS

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover:

(a) Mixed vegetables of heading 07.12.; a) Mixed vegetables of heading 07.12.;

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

(c) Flavoured tea (heading 09.02); c) Flavoured tea (heading 09.02);

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

(e) Food preparations, other than the products described in heading 21.03 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 or 21.04, containing more than 20% by weight of sausage, meat, meat
offal, blood, fish or crustaceans, molluscs or other aquatic offal, blood, insects, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof (Chapter 16); invertebrates, or any combination thereof (Chapter 16);

f) Products of heading 24.04;

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

(g) Prepared enzymes of heading 35.07. h) Prepared enzymes of heading 35.07.

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

3. For the purposes of heading 21.04, the expression “homogenised composite 3. For the purposes of heading 21.04, the expression "homogenised composite
food preparations” means preparations consisting of a finely homogenised food preparations" means preparations consisting of a finely homogenised
mixture of two or more basic ingredients such as meat, fish, vegetables, fruit mixture of two or more basic ingredients such as meat, fish, vegetables, fruit
or nuts, put up for retail sale as infant food or for dietetic purposes, in or nuts, put up for retail sale as food suitable for infants or young children
containers of a net weight content not exceeding 250 g. For the application of or for dietetic purposes, in containers of a net weight content not exceeding
this definition, no account is to be taken of small quantities of any ingredients 250 g. For the application of this definition, no account is to be taken of small
which may be added to the mixture for seasoning, preservation or other quantities of any ingredients which may be added to the mixture for
purposes. Such preparations may contain a small quantity of visible pieces of seasoning, preservation or other purposes. Such preparations may contain a
ingredients. small quantity of visible pieces of ingredients.
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CHAPTER 24 CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS,
WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION
WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS
INTENDED FOR THE INTAKE OF NICOTINE INTO THE NUMAN BODY

Note. Notes.

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

2. Any products classifiable in heading 24.04 and any other heading of the
Chapter are to be classified in heading 24.04.

3. For the purposes of heading 24.04, the expression “inhalation without

combustion” means inhalation through heated delivery or other means,
without combustion.

Subheading Note. Subheading Note.

1. For the purposes of subheading 2403.11.00, the expression “water pipe 1. For the purposes of subheading 2403.11, the expression "water pipe tobacco"
tobacco” means tobacco intended for smoking in a water pipe and which means tobacco intended for smoking in a water pipe and which consists of a
consists of a mixture of tobacco and glycerol, whether or not containing mixture of tobacco and glycerol, whether or not containing aromatic oils and
aromatic oils and extracts, molasses or sugar, and whether or not flavoured extracts, molasses or sugar, and whether or not flavoured with fruit. However,
with fruit. However, tobacco free products intended for smoking in a water tobacco free products intended for smoking in a water pipe are excluded from
pipe are excluded from this subheading. this subheading
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SECTION V SECTION V

MINERAL PRODUCTS MINERAL PRODUCTS

CHAPTER 25 CHAPTER 25

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

Notes. Notes.

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

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

2. This Chapter does not cover: 2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading
2802.00.00); 28.02);

(b) Earth colours containing 70% or more by weight of combined iron (b) Earth colours containing 70% or more by weight of combined iron
evaluated as Fe203 (heading 28.21); evaluated as Fe203 (heading 28.21);

(c) Medicaments or other products of Chapter 30; (c) Medicaments or other products of Chapter 30;

(d) Perfumery, cosmetic or toilet preparations (Chapter 33); (d) Perfumery, cosmetic or toilet preparations (Chapter 33);
 2012 VERSION 2022 VERSION
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MINERAL PRODUCTS MINERAL PRODUCTS

CHAPTER 25 CHAPTER 25

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

(e) Setts, curbstones or flagstones (heading 6801.00.00); mosaic cubes or (e) Dolomite ramming mix (heading 38.16)
the like (heading 68.02); roofing, facing or damp course slates (heading
6803.00); (f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the
like (heading 68.02); roofing, facing or damp course slates (heading
(f) Precious or semi-precious stones (heading 71.02 or 71.03); 68.03);

(g) Cultured crystals (other than optical elements) weighing not less than (g) Precious or semi-precious stones (heading 71.02 or 71.03);
2.5 g each, of sodium chloride or of magnesium oxide, of heading
38.24; optical elements of sodium chloride or of magnesium oxide (h) Cultured crystals (other than optical elements) weighing not less than
(heading 90.01); 2.5 g each, of sodium chloride or of magnesium oxide, of heading
38.24; optical elements of sodium chloride or of magnesium oxide
(h) Billiard chalks (heading 95.04); or (heading 90.01);

(ij) Writing or drawing chalks or tailors’ chalks (heading 96.09). (ij) Billiard chalks (heading 95.04); or

(k) Writing or drawing chalks or tailors' chalks (heading 96.09).

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

4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, 4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites,
unexpanded; earth colours, whether or not calcined or mixed together; unexpanded; earth colours, whether or not calcined or mixed together;
natural micaceous iron oxides; meerschaum (whether or not in polished natural micaceous iron oxides; meerschaum (whether or not in polished
pieces); amber; agglomerated meerschaum and agglomerated amber, in pieces); amber; agglomerated meerschaum and agglomerated amber, in
plates, rods, sticks or similar forms, not worked after moulding; jet; plates, rods, sticks or similar forms, not worked after moulding; jet;
strontianite (whether or not calcined), other than strontium oxide; broken strontianite (whether or not calcined), other than strontium oxide; broken
pieces of pottery, brick or concrete. pieces of pottery, brick or concrete.
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CHAPTER 27 CHAPTER 27

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

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Separate chemically defined organic compounds, other than pure methane (a) Separate chemically defined organic compounds, other than pure
and propane which are to be classified in heading 27.11; methane and propane which are to be classified in heading 27.11;

(b) Medicaments of heading 30.03 or 30.04; or (b) Medicaments of heading 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05. (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 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" include not only petroleum oils and oils obtained from
bituminous minerals but also similar oils, as well as those consisting mainly of bituminous minerals but also similar oils, as well as those consisting mainly
mixed unsaturated hydrocarbons, obtained by any process, provided that the of mixed unsaturated hydrocarbons, obtained by any process, provided that
weight of the non-aromatic constituents exceeds that of the aromatic the weight of the non-aromatic constituents exceeds that of the aromatic
constituents. constituents.

However, the references do not include liquid synthetic polyolefins of which less However, the references do not include liquid synthetic polyolefins of which
than 60% by volume distils at 300 oC, after conversion to 1,013 millibars when a less than 60% by volume distils at 300oC, after conversion to 1,013 millibars
reduced-pressure distillation method is used (Chapter 39). when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 27.10, “waste oils” means waste containing mainly 3. For the purposes of heading 27.10, “waste oils” means waste containing
petroleum oils and oils obtained from bituminous minerals (as described in Note mainly petroleum oils and oils obtained from bituminous minerals (as
2 to this Chapter), whether or not mixed with water. These include: 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 (a) Such oils no longer fit for use as primary products (for example, used
lubricating oils, used hydraulic oils and used transformer oils); lubricating oils, used hydraulic oils and used transformer oils);
 2012 VERSION 2022 VERSION
CHAPTER 27 CHAPTER 27

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

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such (b) Sludge oils from the storage tanks of petroleum oils, mainly containing
oils and a high concentration of additives (for example, chemicals) used in such oils and a high concentration of additives (for example,
the manufacture of the primary products; and 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 (c) Such oils in the form of emulsions in water or mixtures with water,
those resulting from oil spills, storage tank washings, or from the use of such as those resulting from oil spills, storage tank washings, or from
cutting oils for machining operations. the use of cutting oils for machining operations.

Subheading Notes. Subheading Notes.

1. For the purposes of subheading 2701.11.00, “anthracite” means coal having a 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%. volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading 2701.12.00, “bituminous coal” means coal 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 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 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to
or greater than 5,833 kcal/kg. or greater than 5,833 kcal/kg.

3. For the purposes of subheadings 2707.10.00, 2707.20.00, 2707.30.00 and 3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the
2707.40.00 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” terms "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene"
and “naphthalene” apply to products which contain more than 50% by weight apply to products which contain more than 50% by weight of benzene,
of benzene, toluene, xylenes or naphthalene, respectively. toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheadings 2710.12.00, “light oils and preparations” are 4. For the purposes of subheadings 2710.12, “light oils and preparations” are
those of which 90% or more by volume (including losses) distil at 210 oC those of which 90% or more by volume (including losses) distil at 210 oC
(ASTM D 86 method). 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” 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 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. animal, vegetable or microbial fats and oils whether or not used.
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Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover:

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

(b) Preparations, such as tablets, chewing gum or patches (b) Products, such as tablets, chewing gum or patches (transdermal
(transdermal systems), intended to assist smokers to stop smoking systems), containing nicotine and intended to assist tobacco use
(heading 21.06 or 38.24); cessation (heading 24.04);

(c) Plasters specially calcined or finely ground for use in dentistry (heading (c) Plasters specially calcined or finely ground for use in dentistry (heading
25.20); 25.20);

(d) Aqueous distillates or aqueous solutions of essential oils, suitable for (d) Aqueous distillates or aqueous solutions of essential oils, suitable for
medicinal uses (heading 33.01); medicinal uses (heading 33.01);

(e) Preparations of headings 3303.00 to 33.07, even if they have (e) Preparations of headings 33.03 to 33.07, even if they have therapeutic
therapeutic or prophylactic properties; or prophylactic properties;

(f) Soap or other products of heading 34.01 containing added (f) Soap or other products of heading 34.01 containing added
medicaments; medicaments;

(g) Preparations with a basis of plaster for use in dentistry (heading (g) Preparations with a basis of plaster for use in dentistry (heading
3407.00); or 34.07);

(h) Blood albumin not prepared for therapeutic or prophylactic uses (h) Blood albumin not prepared for therapeutic or prophylactic uses
(heading 35.02). (heading 35.02) or

(ij) Diagnostic reagents of heading 38.22

 2012 VERSION 2022 VERSION
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PHARMACEUTICAL PRODUCTS PHARMACEUTICAL PRODUCTS

2. For the purposes of heading 30.02, the expression “immunological products” 2. For the purposes of heading 30.02, the expression "immunological products"
applies to peptides and proteins (other than goods of heading 29.37) which applies to peptides and proteins (other than goods of heading 29.37) which
are directly involved in the regulation of immunological processes, such as are directly involved in the regulation of immunological processes, such as
monoclonal antibodies (MAB), antibody fragments, antibody conjugates and monoclonal antibodies (MAB), antibody fragments, antibody conjugates and
antibody fragment conjugates, interleukins, interferons (IFN), chemokines and antibody fragment conjugates, interleukins, interferons (IFN), chemokines
certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins
colony stimulating factors (CSF). and colony stimulating factors (CSF).

3. For the purposes of headings 30.03 and 30.04 and of Note 4(d) to this 3. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this
Chapter, the following are to be treated: Chapter, the following are to be treated:

(a) As unmixed products: (c) As unmixed products:

(1) Unmixed products dissolved in water; (1) Unmixed products dissolved in water;

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

(3) Simple vegetable extracts of heading 13.02, merely standardised (3) Simple vegetable extracts of heading 13.02, merely standardised
or dissolved in any solvent; or dissolved in any solvent;

(b) As products which have been mixed: (d) As products which have been mixed:

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

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

(3) Salts and concentrates obtained by evaporating natural mineral (3) Salts and concentrates obtained by evaporating natural mineral
waters. waters.
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4. Heading 30.06 applies only to the following, which are to be classified in that 4. Heading 30.06 applies only to the following, which are to be classified in that
heading and in no other heading of the Nomenclature: heading and in no other heading of the Nomenclature:

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

(b) Sterile laminaria and sterile laminaria tents; (b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or (c) Sterile absorbable surgical or dental haemostatics; sterile surgical or
dental adhesion barriers, whether or not absorbable; dental adhesion barriers, whether or not absorbable;

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

(e) Blood-grouping reagents; (e) Placebos and blinded (or double-blinded) clinical trial kits for use
in recognised clinical trials, put up in measured doses, even if
they might contain active medicaments;

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

(g) First-aid boxes and kits; (g) First-aid boxes and kits;

(h) Chemical contraceptive preparations based on hormones, on other (h) Chemical contraceptive preparations based on hormones, on other
products of heading 29.37 or on spermicides; products of heading 29.37 or on spermicides;

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

(k) Waste pharmaceuticals, that is, pharmaceutical products which are (k) Waste pharmaceuticals, that is, pharmaceutical products which are
unfit for their original intended purpose due to, for example, expiry of unfit for their original intended purpose due to, for example, expiry of
shelf life; and shelf life; and
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PHARMACEUTICAL PRODUCTS PHARMACEUTICAL PRODUCTS

(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy (l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy
and urostomy pouches cut to shape and their adhesive wafers or and urostomy pouches cut to shape and their adhesive wafers or
faceplates. faceplates.

Subheading Notes.

1. For the purposes of subheadings 3002.13 and 3002.14, the following are
to be treated :

(a) As unmixed products, pure products, whether or not containing

impurities;

(b) As products which have been mixed:

(1) The products mentioned in (a) above dissolved in water or in

other solvents;

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

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

2. Subheadings 3003.60 and 3004.60 cover medicaments containing

artemisinin (INN) for oral ingestion combined with other pharmaceutical
active ingredients, or containing any of the following active principles,
whether or not combined with other pharmaceutical active ingredients :
amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil
(INN); artemether (INN); artesunate (INN); chloroquine (INN);
dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN);
piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).
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Additional CARICOM Guidelines. Additional CARICOM Guidelines.

1. Heading 30.03 covers only medicaments consisting of mixtures of constituents 1. Heading 30.03 covers only medicaments consisting of mixtures of
for therapeutic or prophylactic uses, which are not in dosage form or in retail constituents for therapeutic or prophylactic uses, which are not in dosage
packages. form or in retail packages.

Heading 30.04 covers only medicaments, whether or not mixtures of Heading 30.04 covers only medicaments, whether or not mixtures of
constituents for therapeutic or prophylactic uses, which are in dosage form or constituents for therapeutic or prophylactic uses, which are in dosage form or
in retail packings. in retail packings.

Medicaments, unmixed, not in dosage form or not in retail packings, are Medicaments, unmixed, not in dosage form or not in retail packings, are
classified elsewhere, usually Chapter 29. classified elsewhere, usually Chapter 29.

See also Note 3 to this Chapter. See also Note 3 to this Chapter.

2. Headings 30.03 and 30.04 cover only products officially recognized as having 2. Headings 30.03 and 30.04 cover only products officially recognized as having
therapeutic value, e.g., those listed in an official pharmacopoeia or proprietary therapeutic value, e.g. those listed in an official pharmacopoeia or proprietary
medicines, in the form of gargles, eye drops, ointments, liniments, injections, medicines, in the form of gargles, eye drops, ointments, liniments, injections,
counter-irritant and other preparations. Products consisting of a mixture of counter-irritant and other preparations. Products consisting of a mixture of
plants or parts of plants or consisting of plants or parts of plants mixed with plants or parts of plants or consisting of plants or parts of plants mixed with
other substances, used for making herbal infusions or herbal .teas. (e.g., other substances, used for making herbal infusions or herbal .teas. (e.g.,
those having laxative, purgative, diuretic or carminative properties), and those having laxative, purgative, diuretic or carminative properties), and
claimed to offer relief from ailments or contribute to general health and well- claimed to offer relief from ailments or contribute to general health and well-
being, are excluded from this Chapter and are usually classified in heading being, are excluded from this Chapter and are usually classified in heading
21.06. 21.06.

3. This Chapter generally does not cover products considered to be folk or 3. This Chapter generally does not cover products considered to be folk or
alternative medicine, In addition, foodstuffs or beverages, e.g., dietetic, alternative medicine. In addition, foodstuffs or beverages, e.g., dietetic,
diabetic or fortified foods, tonic beverages or mineral waters are classified in diabetic or fortified foods, tonic beverages or mineral waters are classified in
their own Headings. their own Headings.
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Notes. Notes.

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

2. In this Chapter the word “photographic” relates to the process by which 2. In this Chapter the word “photographic” relates to the process by which
visible images are formed, directly or indirectly, by the action of light or other visible images are formed, directly or indirectly, by the action of light or other
forms of radiation on photosensitive surfaces. forms of radiation on photosensitive, including thermosensitive, surfaces.
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Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover:

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

(1) Artificial graphite (heading 38.01); (1) Artificial graphite (heading 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting
products and plant-growth regulators, disinfectants and similar products and plant-growth regulators, disinfectants and similar
products, put up as described in heading 38.08; products, put up as described in heading 38.08;

(3) Products put up as charges for fire-extinguishers or put up in (3) Products put up as charges for fire-extinguishers or put up in
fire-extinguishing grenades (heading 3813.00.00); fire-extinguishing grenades (heading 38.13);

(4) Certified reference materials specified in Note 2 below; (4) Certified reference materials specified in Note 2 below;

(5) Products specified in Note 3 (a) or 3(c) below; (5) Products specified in Note 3 (a) or 3 (c) below;

(b) Mixtures of chemicals with foodstuffs or other substances with (b) Mixtures of chemicals with foodstuffs or other substances with
nutritive value, of a kind used in the preparation of human foodstuffs nutritive value, of a kind used in the preparation of human foodstuffs
(generally heading 21.06); (generally heading 21.06);

(c) Products of heading 24.04;

(c) Slag, ash and residues (including sludges, other than sewage sludge), (d) Slag, ash and residues (including sludges, other than sewage sludge),
containing metals, arsenic or their mixtures and meeting the containing metals, arsenic or their mixtures and meeting the
requirements of Note 3(a) or 3(b) to Chapter 26 (heading 26.20); requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);
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(d) Medicaments (heading 30.03 or 30.04); or (e) Medicaments (heading 30.03 or 30.04); or

(e) Spent catalysts of a kind used for the extraction of base metals or for (f) Spent catalysts of a kind used for the extraction of base metals or for
the manufacture of chemical compounds of base metals (heading the manufacture of chemical compounds of base metals (heading
26.20), spent catalysts of a kind used principally for the recovery of 26.20), spent catalysts of a kind used principally for the recovery of
precious metal (heading 71.12) or catalysts consisting of metals or precious metal (heading 71.12) or catalysts consisting of metals or
metal alloys in the form of, for example, finely divided powder or woven metal alloys in the form of, for example, finely divided powder or woven
gauze (Section XIV or XV). gauze (Section XIV or XV).

2. (A) For the purpose of heading 3822.00.00, the expression “certified 2. (A) For the purpose of heading 38.22, the expression “certified reference
reference materials” means reference materials which are accompanied materials” means reference materials which are accompanied by a
by a certificate which indicates the values of the certified properties, certificate which indicates the values of the certified properties, the
the methods used to determine these values and the degree of certainty methods used to determine these values and the degree of certainty
associated with each value and which are suitable for analytical, associated with each value and which are suitable for analytical,
calibrating or referencing purposes. calibrating or referencing purposes.

(B) With the exception of the products of Chapter 28 or 29, for the (B) With the exception of the products of Chapter 28 or 29, for the
classification of certified reference materials, heading 3822.00.00 shall classification of certified reference materials, heading 38.22 shall take
take precedence over any other heading in the Nomenclature. precedence over any other heading in the Nomenclature.

3. Heading 38.24 includes the following goods which are not to be classified in 3. Heading 38.24 includes the following goods which are not to be classified in
any other heading of the Nomenclature: any other heading of the Nomenclature:

(a) Cultured crystals (other than optical elements) weighing not less than (a) Cultured crystals (other than optical elements) weighing not less than
2.5 g each, of magnesium oxide or of the halides of the alkali or 2.5 g each, of magnesium oxide or of the halides of the alkali or
alkaline-earth metals; alkaline-earth metals;

(b) Fusel oil; Dippel’s oil; (b) Fusel oil; Dippel's oil;

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

(d) Stencil correctors, other correcting fluids and correction tapes (other (d) Stencil correctors, other correcting fluids and correction tapes (other
than those of heading 96.12), put up in packings for retail sale; and than those of heading 96.12), put up in packings for retail sale; and

(e) Ceramic firing testers, fusible (for example, Seger cones). (e) Ceramic firing testers, fusible (for example, Seger cones).
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4. Throughout the Nomenclature, “municipal waste” means waste of a kind 4. Throughout the Nomenclature, “municipal waste” means waste of a kind
collected from households, hotels, restaurants, hospitals, shops, offices, etc., collected from households, hotels, restaurants, hospitals, shops, offices, etc.,
road and pavement sweepings, as well as construction and demolition waste. road and pavement sweepings, as well as construction and demolition waste.
Municipal waste generally contains a large variety of materials such as Municipal waste generally contains a large variety of materials such as
plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken
furniture and other damaged or discarded articles. The term “municipal furniture and other damaged or discarded articles. The term “municipal
waste”, however, does not cover: waste”, however, does not cover:

(a) Individual materials or articles segregated from the waste, such as (a) Individual materials or articles segregated from the waste, for example
wastes of plastics, rubber, wood, paper, textiles, glass or metals and wastes of plastics, rubber, wood, paper, textiles, glass or metals,
spent batteries which fall in their appropriate headings of the electrical and electronic waste and scrap (including spent
Nomenclature; batteries) which fall in their appropriate headings of the
Nomenclature;

(b) Industrial waste; (b) Industrial waste;

(c) Waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or (c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or

(d) Clinical waste, as defined in Note 6(a) below. (d) Clinical waste, as defined in Note 6 (a) below.

5. For the purposes of heading 38.25, “sewage sludge” means sludge arising 5. For the purposes of heading 38.25, “sewage sludge” means sludge arising
from urban effluent treatment plant and includes pre-treatment waste, from urban effluent treatment plant and includes pre-treatment waste,
scourings and unstabilised sludge. Stabilised sludge when suitable for use as scourings and unstabilised sludge. Stabilised sludge when suitable for use as
fertilizer is excluded (Chapter 31). fertilizer is excluded (Chapter 31).

6. For the purposes of heading 38.25, the expression “other wastes” applies to: 6. For the purposes of heading 38.25, the expression “other wastes” applies to:

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

(b) Waste organic solvents; (b) Waste organic solvents;

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(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and (c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and
anti-freezing fluids; and anti-freezing fluids; and

(d) Other wastes from chemical or allied industries. (d) Other wastes from chemical or allied industries.

The expression “other wastes” does not, however, cover wastes which contain The expression “other wastes” does not, however, cover wastes which contain
mainly petroleum oils or oils obtained from bituminous minerals (heading mainly petroleum oils or oils obtained from bituminous minerals (heading
27.10). 27.10).

7. For the purposes of heading 3826.00.00, the term “biodiesel” means mono- 7. For the purposes of heading 38.26, the term "biodiesel" means mono-alkyl
alkyl esters of fatty acids of a kind used as a fuel, derived from animal or esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or
vegetable fats and oils whether or not used. microbial fats and oils whether or not used.

Subheading Notes. Subheading Notes.

1. Subheading 3808.50.00 covers only goods of heading 38.08, containing 1. Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08,
one or more of the following substances: aldrin (ISO); binapacryl (ISO); containing one or more of the following substances : alachlor (ISO);
camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO);
chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) [clofenotane (INN), camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO);
1, 1, 1-trichloro-2, 2-bis (p-chlorophenyl) ethane]; dieldrin (ISO, INN); 4, chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO)
6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane);
esters; ethylene dibromide (ISO) (1, 2-dibromoethane); ethylene dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb
dichloride (ISO) (1, 2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO)
(ISO); hexachlorobenzene (ISO); 1, 2, 3, 4, 5, 6-hexachlorocyclohexane (1,2- dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane);
[HCH (ISO)], including lindane (ISO, INN); mercury compounds; fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO);
methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO,
parathion (ISO); parathion-methyl (ISO) (methyl-parathion); INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO);
pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2, 4, oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO)
5-T (ISO) (2, 4, 5-trichlorophenoxyacetic acid), its salts or its esters; (methyl- parathion); pentachlorophenol (ISO), its salts or its esters;
tributyltin compounds. perfluorooctane sulphonic acid and its salts; perfluorooctane
sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO);
Subheading 3808.50.00 also covers dustable powder formulations 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters;
containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram tributyltin compounds; trichlorfon (ISO).”
(ISO).
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2. Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08,

containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO),
chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox
(INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO),
pirimiphos-methyl (ISO) or propoxur (ISO).

3. Subheadings 3824.81 to 3824.89 cover only mixtures and preparations

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

Short-chain chlorinated paraffins are mixtures of compounds, with a

chlorination degree of more than 48 % by weight, with the following
molecular formula : CxH(2x-y+2) Cly, where x=10 - 13 and y= 1 – 13.

2. For the purposes of subheadings 3825.41.00 and 3825.49.00, “waste organic 4. For the purposes of subheadings 3825.41 and 3825.49, “waste organic
solvents” are wastes containing mainly organic solvents, not fit for further use solvents” are wastes containing mainly organic solvents, not fit for further use
as presented as primary products, whether or not intended for recovery of the as presented as primary products, whether or not intended for recovery of the
solvents. solvents.
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Notes. Notes.

1. Throughout the Nomenclature the expression “plastics” means those 1. Throughout the Nomenclature the expression "plastics" means those
materials of headings 39.01 to 39.14 which are or have been capable, either materials of headings 39.01 to 39.14 which are or have been capable, either
at the moment of polymerisation or at some subsequent stage, of being at the moment of polymerisation or at some subsequent stage, of being
formed under external influence (usually heat and pressure, if necessary with formed under external influence (usually heat and pressure, if necessary with
a solvent or plasticiser) by moulding, casting, extruding, rolling or other a solvent or plasticiser) by moulding, casting, extruding, rolling or other
process into shapes which are retained on the removal of the external process into shapes which are retained on the removal of the external
influence. influence.

Throughout the Nomenclature any reference to “plastics” also includes Throughout the Nomenclature any reference to "plastics" also includes
vulcanised fibre. The expression, however, does not apply to materials vulcanised fibre. The expression, however, does not apply to materials
regarded as textile materials of Section XI. regarded as textile materials of Section XI.

2. This Chapter does not cover: 2. This Chapter does not cover :

(a) Lubricating preparations of heading 27.10 or 34.03; (a) Lubricating preparations of heading 27.10 or 34.03;

(b) Waxes of heading 27.12 or 34.04; (b) Waxes of heading 27.12 or 34.04;

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

(d) Heparin or its salts (heading 30.01); (d) Heparin or its salts (heading 30.01);

(e) Solutions (other than collodions) consisting of any of the products (e) Solutions (other than collodions) consisting of any of the products
specified in headings 39.01 to 39.13 in volatile organic solvents when specified in headings 39.01 to 39.13 in volatile organic solvents when
the weight of the solvent exceeds 50% of the weight of the solution the weight of the solvent exceeds 50 % of the weight of the solution
(heading 32.08); stamping foils of heading 32.12; (heading 32.08); stamping foils of heading 32.12;

(f) Organic surface-active agents or preparations of heading 34.02; (f) Organic surface-active agents or preparations of heading 34.02;
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(g) Run gums or ester gums (heading 38.06); (g) Run gums or ester gums (heading 38.06);

(h) Prepared additives for mineral oils (including gasoline) or for other (h) Prepared additives for mineral oils (including gasoline) or for other
liquids used for the same purposes as mineral oils (heading 38.11); liquids used for the same purposes as mineral oils (heading 38.11);

(ij) Prepared hydraulic fluids based on polyglycols, silicones or other (ij) Prepared hydraulic fluids based on polyglycols, silicones or other
polymers of Chapter 39 (heading 3819.00.00); polymers of Chapter 39 (heading 38.19);

(k) Diagnostic or laboratory reagents on a backing of plastics (heading (k) Diagnostic or laboratory reagents on a backing of plastics (heading
3822.00.00); 38.22);

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

(m) Saddlery or harness (heading 4201.00.00) or trunks, suitcases, (m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or
handbags or other containers of heading 42.02; other containers of heading 42.02;

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

(o) Wall coverings of heading 48.14; (o) Wall coverings of heading 48.14;

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

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

(r) Imitation jewellery of heading 71.17; (r) Imitation jewellery of heading 71.17;

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

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

(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, (u) Articles of Chapter 90 (for example, optical elements, spectacle frames,
drawing instruments); drawing instruments);
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(v) Articles of Chapter 91 (for example, clock or watch cases); (v) Articles of Chapter 91 (for example, clock or watch cases) ;

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

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

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

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

3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical 3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical
synthesis, falling in the following categories: synthesis, falling in the following categories :

(a) Liquid synthetic polyolefins of which less than 60 % by volume distils (a) Liquid synthetic polyolefins of which less than 60 % by volume distils
at 300 oC, after conversion to 1,013 millibars when a reduced-pressure at 300 oC, after conversion to 1,013 millibars when a reduced-pressure
distillation method is used (headings 39.01 and 39.02); distillation method is used (headings 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading (b) Resins, not highly polymerised, of the coumarone-indene type (heading
39.11); 39.11);

(c) Other synthetic polymers with an average of at least 5 monomer units; (c) Other synthetic polymers with an average of at least 5 monomer units;

(d) Silicones (heading 3910.00.00); (d) Silicones (heading 39.10);

(e) Resols (heading 39.09) and other prepolymers. (e) Resols (heading 39.09) and other prepolymers.

4. The expression “copolymers” covers all polymers in which no single monomer 4. The expression "copolymers" covers all polymers in which no single monomer
unit contributes 95% or more by weight to the total polymer content. unit contributes 95 % or more by weight to the total polymer content.
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For the purposes of this Chapter, except where the context otherwise For the purposes of this Chapter, except where the context otherwise
requires, copolymers (including co-polycondensates, co-polyaddition requires, copolymers (including co-polycondensates, co-polyaddition
products, block copolymers and graft copolymers) and polymer blends are to products, block copolymers and graft copolymers) and polymer blends are to
be classified in the heading covering polymers of that comonomer unit which be classified in the heading covering polymers of that comonomer unit which
predominates by weight over every other single comonomer unit. For the predominates by weight over every other single comonomer unit. For the
purposes of this Note, constituent comonomer units of polymers falling in the purposes of this Note, constituent comonomer units of polymers falling in the
same heading shall be taken together. same heading shall be taken together.

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

5. Chemically modified polymers, that is those in which only appendages to the 5. Chemically modified polymers, that is those in which only appendages to the
main polymer chain have been changed by chemical reaction, are to be main polymer chain have been changed by chemical reaction, are to be
classified in the heading appropriate to the unmodified polymer. This classified in the heading appropriate to the unmodified polymer. This
provision does not apply to graft copolymers. provision does not apply to graft copolymers.

6. In headings 39.01 to 3914.00.00, the expression “primary forms” applies only 6. In headings 39.01 to 39.14, the expression "primary forms" applies only to
to the following forms: the following forms:

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

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

7. Heading 39.15 does not apply to waste, parings and scrap of a single 7. Heading 39.15 does not apply to waste, parings and scrap of a single
thermoplastic material, transformed into primary forms (headings 39.01 to thermoplastic material, transformed into primary forms (headings 39.01 to
3914.00.00). 39.14).
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8. For the purposes of heading 39.17, the expression “tubes, pipes and hoses” 8. For the purposes of heading 39.17, the expression "tubes, pipes and hoses"
means hollow products, whether semi-manufactures or finished products, of means hollow products, whether semi-manufactures or finished products, of
a kind generally used for conveying, conducting or distributing gases or a kind generally used for conveying, conducting or distributing gases or
liquids (for example, ribbed garden hose, perforated tubes). This expression liquids (for example, ribbed garden hose, perforated tubes). This expression
also includes sausage casings and other lay-flat tubing. However, except for also includes sausage casings and other lay-flat tubing. However, except for
the last-mentioned, those having an internal cross-section other than round, the last-mentioned, those having an internal cross-section other than round,
oval, rectangular (in which the length does not exceed 1.5 times the width) or oval, rectangular (in which the length does not exceed 1.5 times the width) or
in the shape of a regular polygon are not to be regarded as tubes, pipes and in the shape of a regular polygon are not to be regarded as tubes, pipes and
hoses but as profile shapes. hoses but as profile shapes.

9. For the purposes of heading 39.18, the expression “wall or ceiling coverings of 9. For the purposes of heading 39.18, the expression "wall or ceiling coverings of
plastics” applies to products in rolls, of a width not less than 45 cm, suitable plastics" applies to products in rolls, of a width not less than 45 cm, suitable
for wall or ceiling decoration, consisting of plastics fixed permanently on a for wall or ceiling decoration, consisting of plastics fixed permanently on a
backing of any material other than paper, the layer of plastics (on the face backing of any material other than paper, the layer of plastics (on the face
side) being grained, embossed, coloured, design-printed or otherwise side) being grained, embossed, coloured, design-printed or otherwise
decorated. decorated.

10. In headings 39.20 and 39.21, the expression “plates, sheets, film, foil and 10. In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and
strip” applies only to plates, sheets, film, foil and strip (other than those of strip" applies only to plates, sheets, film, foil and strip (other than those of
Chapter 54) and to blocks of regular geometric shape, whether or not printed Chapter 54) and to blocks of regular geometric shape, whether or not printed
or otherwise surface-worked, uncut or cut into rectangles (including squares) or otherwise surface-worked, uncut or cut into rectangles (including squares)
but not further worked (even if when so cut they become articles ready for but not further worked (even if when so cut they become articles ready for
use). use).

11. Heading 39.25 applies only to the following articles, not being products 11. Heading 39.25 applies only to the following articles, not being products
covered by any of the earlier headings of sub-Chapter II: covered by any of the earlier headings of sub-Chapter II :

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, (a) Reservoirs, tanks (including septic tanks), vats and similar containers,
of a capacity exceeding 300 1; of a capacity exceeding 300 l;

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

(c) Gutters and fittings therefor; (c) Gutters and fittings therefor;
 2012 VERSION 2022 VERSION
CHAPTER 39 CHAPTER 39

PLASTICS AND ARTICLES THEREOF PLASTICS AND ARTICLES THEREOF

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

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

(f) Shutters, blinds (including Venetian blinds) and similar articles and (f) Shutters, blinds (including Venetian blinds) and similar articles and
parts and fittings thereof; parts and fittings thereof;

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

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

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

Subheading Notes. Subheading Notes.

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

(a) Where there is a subheading named “Other” in the same series: (a) Where there is a subheading named "Other" in the same series :

(1) The designation in a subheading of a polymer by the prefix (1) The designation in a subheading of a polymer by the prefix
“poly” (for example, polyethylene and polyamide-6, 6) means that "poly" (for example, polyethylene and polyamide-6,6) means that
the constituent monomer unit or monomer units of the named the constituent monomer unit or monomer units of the named
polymer taken together must contribute 95% or more by weight polymer taken together must contribute 95 % or more by weight
of the total polymer content. of the total polymer content.
 2012 VERSION 2022 VERSION
CHAPTER 39 CHAPTER 39

PLASTICS AND ARTICLES THEREOF PLASTICS AND ARTICLES THEREOF

(2) The copolymers named in subheadings 3901.30.00, 3903.20.00, (2) The copolymers named in subheadings 3901.30, 3901.40,
3903.30.00 and 3904.30.00 are to be classified in those 3903.20, 3903.30 and 3904.30 are to be classified in those
subheadings, provided that the comonomer units of the named subheadings, provided that the comonomer units of the named
copolymers contribute 95 % or more by weight of the total copolymers contribute 95 % or more by weight of the total
polymer content. polymer content.

(3) Chemically modified polymers are to be classified in the (3) Chemically modified polymers are to be classified in the
subheading named “Other”, provided that the chemically subheading named "Other" provided that the chemically
modified polymers are not more specifically covered by another modified polymers are not more specifically covered by another
subheading. subheading.

(4) Polymers not meeting (1), (2) or (3) above, are to be classified in (4) Polymers not meeting (1), (2) or (3) above, are to be classified in
the subheading, among the remaining subheadings in the series, the subheading, among the remaining subheadings in the
covering polymers of that monomer unit which predominates by series, covering polymers of that monomer unit which
weight over every other single comonomer unit. For this predominates by weight over every other single comonomer unit.
purpose, constituent monomer units of polymers falling in the For this purpose, constituent monomer units of polymers falling
same subheading shall be taken together. Only the constituent in the same subheading shall be taken together. Only the
comonomer units of the polymers in the series of subheadings constituent comonomer units of the polymers in the series of
under consideration are to be compared. subheadings under consideration are to be compared.

(b) Where there is no subheading named “Other” in the same series: (b) Where there is no subheading named "Other" in the same series :

(1) Polymers are to be classified in the subheading covering (1) Polymers are to be classified in the subheading covering
polymers of that monomer unit which predominates by weight polymers of that monomer unit which predominates by weight
over every other single comonomer unit. For this purpose, over every other single comonomer unit. For this purpose,
constituent monomer units of polymers falling in the same constituent monomer units of polymers falling in the same
subheading shall be taken together. Only the constituent subheading shall be taken together. Only the constituent
comonomer units of the polymers in the series under comonomer units of the polymers in the series under
consideration are to be compared. consideration are to be compared.

(2) Chemically modified polymers are to be classified in the (2) Chemically modified polymers are to be classified in the
subheading appropriate to the unmodified polymer. subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the Polymer blends are to be classified in the same subheading as polymers of the
same monomer units in the same proportions. same monomer units in the same proportions.
 2012 VERSION 2022 VERSION
CHAPTER 39 CHAPTER 39

PLASTICS AND ARTICLES THEREOF PLASTICS AND ARTICLES THEREOF

2. For the purposes of subheading 3920.43, the term “plasticisers” includes

2. For the purposes of subheading 3920.43.00, the term “plasticisers” includes secondary plasticisers.
secondary plasticisers.
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CHAPTER 42 CHAPTER 42

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

Notes. Notes.

1. For the purposes of this Chapter, the term “leather” includes chamois 1. For the purposes of this Chapter, the term "leather" includes chamois
(including combination chamois) leather, patent leather, patent laminated (including combination chamois) leather, patent leather, patent laminated
leather and metallised leather. leather and metallised leather.

2. This Chapter does not cover: 2. This Chapter does not cover :
(a) Sterile surgical catgut or similar sterile suture materials (heading (a) Sterile surgical catgut or similar sterile suture materials (heading
30.06); 30.06);

(b) Articles of apparel or clothing accessories (except gloves, mittens and (b) Articles of apparel or clothing accessories (except gloves, mittens and
mitts), lined with furskin or artificial fur or to which furskin or artificial mitts), lined with furskin or artificial fur or to which furskin or artificial
fur is attached on the outside except as mere trimming (heading 43.03 fur is attached on the outside except as mere trimming (heading 43.03
or 4304.00); or 43.04);

(c) Made up articles of netting (heading 56.08); (c) Made up articles of netting (heading 56.08);

(d) Articles of Chapter 64; (d) Articles of Chapter 64;

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

(f) Whips, riding-crops or other articles of heading 6602.00.00; (f) Whips, riding-crops or other articles of heading 66.02.;

(g) Cuff-links, bracelets or other imitation jewellery (heading 71.17); (g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);

(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses
and buckles, separately presented (generally Section XV); and buckles, separately presented (generally Section XV);
 2012 VERSION 2022 VERSION
CHAPTER 42 CHAPTER 42

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

(ij) Strings, skins for drums or the like, or other parts of musical (ij) Strings, skins for drums or the like, or other parts of musical
instruments (heading 92.09); instruments (Heading 92.09);

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

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

(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds (m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds
or other parts of these articles, button blanks, of heading 96.06. or other parts of these articles, button blanks, of heading 96.06.

3. (A) In addition to the provisions of Note 2 above, heading 42.02 does not 3. (A) In addition to the provisions of Note 2 above, heading 42.02 does not
cover: cover :

(a) Bags made of sheeting of plastics, whether or not printed, with (a) Bags made of sheeting of plastics, whether or not printed, with
handles, not designed for prolonged use (heading 39.23); handles, not designed for prolonged use (heading 39.23);

(b) Articles of plaiting materials (heading 46.02). (b) Articles of plaiting materials (heading 46.02).

(B) Articles of headings 42.02 and 42.03 which have parts of precious (B) Articles of headings 42.02 and 42.03 which have parts of precious
metal or metal clad with precious metal, of natural or cultured pearls, metal or metal clad with precious metal, of natural or cultured pearls,
of precious or semi-precious stones (natural, synthetic or of precious or semi-precious stones (natural, synthetic or
reconstructed) remain classified in those headings even if such parts reconstructed) remain classified in those headings even if such parts
constitute more than minor fittings or minor ornamentation, provided constitute more than minor fittings or minor ornamentation, provided
that these parts do not give the articles their essential character. If, on that these parts do not give the articles their essential character. If, on
the other hand, the parts give the articles their essential character, the the other hand, the parts give the articles their essential character, the
articles are to be classified in Chapter 71. articles are to be classified in Chapter 71.

4. For the purposes of heading 42.03, the expression “articles of apparel and 4. For the purposes of heading 42.03, the expression “articles of apparel and
clothing accessories” applies, inter alia, to gloves, mittens and mitts (including clothing accessories” applies, inter alia, to gloves, mittens and mitts (including
those for sport or for protection), aprons and other protective clothing, braces, those for sport or for protection), aprons and other protective clothing, braces,
belts, bandoliers and wrist straps, but excluding watch straps (heading belts, bandoliers and wrist straps, but excluding watch straps (heading
91.13). 91.13).
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SECTION IX SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;CORK AND
ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR ARTICLES OF CORK; MANUFACTURESOF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44 CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind
used primarily in perfumery, in pharmacy, or for insecticidal, used primarily in perfumery, in pharmacy, or for insecticidal,
fungicidal or similar purposes (heading 12.11); fungicidal or similar purposes (heading 12.11);

(b) Bamboos or other materials of a woody nature of a kind used primarily (b) Bamboos or other materials of a woody nature of a kind used primarily
for plaiting, in the rough, whether or not split, sawn lengthwise or cut for plaiting, in the rough, whether or not split, sawn lengthwise or cut
to length (heading 14.01); to length (heading 14.01);

(c) Wood, in chips, in shavings, ground or powdered, of a kind used (c) Wood, in chips, in shavings, ground or powdered, of a kind used
primarily in dyeing or in tanning (heading 14.04); primarily in dyeing or in tanning (heading 14.04);

(d) Activated charcoal (heading 38.02); (d) Activated charcoal (heading 38.02);

(e) Articles of heading 42.02; (e) Articles of heading 42.02;

(f) Goods of Chapter 46; (f) Goods of Chapter 46;

(g) Footwear or parts thereof of Chapter 64; (g) Footwear or parts thereof of Chapter 64;

(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and (h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and
parts thereof); parts thereof);
 2012 VERSION 2022 VERSION
SECTION IX SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;CORK AND
ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR ARTICLES OF CORK; MANUFACTURESOF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44 CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

(ij) Goods of heading 6808.00.00; (ij) Goods of heading 68.08;

(k) Imitation jewellery of heading 71.17; (k) Imitation jewellery of heading 71.17;

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

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

(n) Parts of firearms (heading 93.05); (n) Parts of firearms (heading 93.05);

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

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

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, (q) Articles of Chapter 96 (for example, smoking pipes and parts thereof,
buttons, pencils) excluding bodies and handles, of wood, for articles of buttons, pencils and monopods, bipods, tripods, and similar
heading 96.03; or articles) excluding bodies and handles, of wood, for articles of heading
96.03; or

(r) Articles of Chapter 97 (for example, works of art). (r) Articles of Chapter 97 (for example, works of art).
 2012 VERSION 2022 VERSION
SECTION IX SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;CORK AND
ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR ARTICLES OF CORK; MANUFACTURESOF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44 CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

2. In this Chapter, the expression “densified wood” means wood which has been 2. In this Chapter, the expression “densified wood” means wood which has been
subjected to chemical or physical treatment (being, in the case of layers subjected to chemical or physical treatment (being, in the case of layers
bonded together, treatment in excess of that needed to ensure a good bond), bonded together, treatment in excess of that needed to ensure a good bond),
and which has thereby acquired increased density or hardness together with and which has thereby acquired increased density or hardness together with
improved mechanical strength or resistance to chemical or electrical agencies. improved mechanical strength or resistance to chemical or electrical agencies.

3. Headings 4414.00.00 to 44.21 apply to articles of the respective descriptions 3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of
of particle board or similar board, fibreboard, laminated wood or densified particle board or similar board, fibreboard, laminated wood or densified wood
wood as they apply to such articles of wood. as they apply to such articles of wood.

4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes 4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes
provided for in respect of the goods of heading 44.09, curved, corrugated, provided for in respect of the goods of heading 44.09, curved, corrugated,
perforated, cut or formed to shapes other than square or rectangular or perforated, cut or formed to shapes other than square or rectangular or
submitted to any other operation provided it does not give them the character submitted to any other operation provided it does not give them the character
of articles of other headings. of articles of other headings.

5. Heading 4417.00 does not apply to tools in which the blade, working edge, 5. Heading 44.17 does not apply to tools in which the blade, working edge,
working surface or other working part is formed by any of the materials working surface or other working part is formed by any of the materials
specified in Note 1 to Chapter 82. specified in Note 1 to Chapter 82.

6. Subject to Note 1 above and except where the context otherwise requires, any 6. Subject to Note 1 above and except where the context otherwise requires, any
reference to “wood” in a heading of this Chapter applies also to bamboos and reference to “wood” in a heading of this Chapter applies also to bamboos and
other materials of a woody nature. other materials of a woody nature.
 2012 VERSION 2022 VERSION
SECTION IX SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;CORK AND
ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR ARTICLES OF CORK; MANUFACTURESOF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44 CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Subheading Notes. Subheading Notes.

1. For the purposes of subheading 4401.31.00, the expression “wood pellets” 1. For the purposes of subheading 4401.31, the expression "wood pellets" means
means by-products such as cutter shavings, sawdust or chips, of the by-products such as cutter shavings, sawdust or chips, of the mechanical
mechanical wood processing industry, furniture-making industry or other wood processing industry, furniture-making industry or other wood
wood transformation activities, which have been agglomerated either directly transformation activities, which have been agglomerated either directly by
by compression or by the addition of a binder in a proportion not exceeding compression or by the addition of a binder in a proportion not exceeding 3 %
3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm
mm and a length not exceeding 100 mm. and a length not exceeding 100 mm.

2. For the purposes of subheadings 4403.41.00 to 4403.49.00, 4407.21.00 2. For the purposes of subheading 4401.32, the expression “wood
to 4407.29.00, 4408.31.00 to 4408.39.00 and 4412.31.00, to briquettes” means by-products such as cutter shavings, sawdust or
4412.99.00, the expression “tropical wood” means one of the following chips, of the mechanical wood processing industry, furniture making or
types of wood: other wood transformation activities, which have been agglomerated
either directly by compression or by addition of a binder in a proportion
Abura, Acajou d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, not exceeding 3 % by weight. Such briquettes are in the form of
Avodiré, Azobé, Balau, Balsa, Bossé clair, Bossé foncé, Cativo, Cedro, cubiform, polyhedral or cylindrical units with the minimum cross-
Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, sectional dimension greater than 25 mm.
Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong,
Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, 3. For the purposes of subheading 4407.13, “S-P-F” refers to wood sourced
Light Red Meranti, Limba, Louro, Maçaranduba, Mahogany, Makoré, from mixed stands of spruce, pine and fir where the proportion of each
Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, species varies and is unknown.
Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili,
Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, 4. For the purposes of subheading 4407.14, “Hem-fir” refers to wood
Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau sourced from mixed stands of Western hemlock and fir where the
Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui- proportion of each species varies and is unknown
Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola,
White Lauan, White Meranti, White Seraya, Yellow Meranti.
 2012 VERSION 2022 VERSION
SECTION IX SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;CORK AND
ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR ARTICLES OF CORK; MANUFACTURESOF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44 CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Additional CARICOM Guideline. Additional CARICOM Note.

1. The unit for tariff items 4418.50.10 and 4418.50.20 is: kg and 1,000 1. The unit for tariff items 4418.50.10 and 4418.50.20 is: kg and 1,000 count.
shingles.
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CHAPTER 46 CHAPTER 46

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

Notes. Notes.

1. In this Chapter, the expression “plaiting materials” means materials in a state 1. In this Chapter the expression “plaiting materials” means materials in a state
or form suitable for plaiting, interlacing or similar processes; it includes or form suitable for plaiting, interlacing or similar processes; it includes
straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips
of other vegetable material (for example, strips of bark, narrow leaves and of other vegetable material (for example, strips of bark, narrow leaves and
raffia or other strips obtained from broad leaves), unspun natural textile raffia or other strips obtained from broad leaves), unspun natural textile
fibres, monofilament and strip and the like of plastics and strips of paper, but fibres, monofilament and strip and the like of plastics and strips of paper, but
not strips of leather or composition leather or of felt or nonwovens, human not strips of leather or composition leather or of felt or nonwovens, human
hair, horsehair, textile rovings or yarns, or monofilament and strip and the hair, horsehair, textile rovings or yarns, or monofilament and strip and the
like of Chapter 54. like of Chapter 54.

2. This Chapter does not cover: 2. This Chapter does not cover :

(a) Wall coverings of heading 48.14; (a) Wall coverings of heading 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07); (b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);

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

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

(e) Articles of Chapter 94 (for example, furniture, lamps and lighting (e) Articles of Chapter 94 (for example, furniture, luminaires and lighting
fittings). fittings).
 2012 VERSION 2022 VERSION
CHAPTER 46 CHAPTER 46

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

3. For the purposes of heading 46.01, the expression “plaiting materials, plaits 3. For the purposes of heading 46.01, the expression “plaiting materials, plaits
and similar products of plaiting materials, bound together in parallel strands” and similar products of plaiting materials, bound together in parallel strands”
means plaiting materials, plaits and similar products of plaiting materials, means plaiting materials, plaits and similar products of plaiting materials,
placed side by side and bound together, in the form of sheets, whether or not placed side by side and bound together, in the form of sheets, whether or not
the binding materials are of spun textile materials. the binding materials are of spun textile materials.
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CHAPTER 60 CHAPTER 60

KNITTED OR CROCHETED FABRICS KNITTED OR CROCHETED FABRICS

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover:

(a) Crochet lace of heading 58.04; (a) Crochet lace of heading 58.04;

(b) Labels, badges or similar articles, knitted or crocheted, of heading (b) Labels, badges or similar articles, knitted or crocheted, of heading
58.07; or 58.07; or

(c) Knitted or crocheted fabrics, impregnated, coated, covered or (c) Knitted or crocheted fabrics, impregnated, coated, covered or
laminated, of Chapter 59. However, knitted or crocheted pile fabrics, laminated, of Chapter 59. However, knitted or crocheted pile fabrics,
impregnated, coated, covered or laminated, remain classified in impregnated, coated, covered or laminated, remain classified in
heading 60.01. heading 60.01.

2. This Chapter also includes fabrics made of metal thread and of a kind used in 2. This Chapter also includes fabrics made of metal thread and of a kind used in
apparel, as furnishing fabrics or for similar purposes. apparel, as furnishing fabrics or for similar purposes.

3. Throughout the Nomenclature any reference to “knitted” goods includes a 3. Throughout the Nomenclature any reference to "knitted" goods includes a
reference to stitch-bonded goods in which the chain stitches are formed of reference to stitch-bonded goods in which the chain stitches are formed of
textile yarn. textile yarn.

Subheading Note.

1. Subheading 6005.35 covers fabrics of polyethylene monofilament or of

polyester multifilament, weighing not less than 30 g/m2 and not more
than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not
more than 100 holes/cm2, and impregnated or coated with alpha-
cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-
cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).
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NOT KNITTED OR CROCHETED NOT KNITTED OR CROCHETED

Notes. Notes.

1. This Chapter applies only to made up articles of any textile fabric other than 1. This Chapter applies only to made up articles of any textile fabric other than
wadding, excluding knitted or crocheted articles (other than those of heading wadding, excluding knitted or crocheted articles (other than those of heading
62.12). 62.12).

2. This Chapter does not cover: 2. This Chapter does not cover:

(a) Worn clothing or other worn articles of heading 6309.00.00; or (a) Worn clothing or other worn articles of heading 63.09; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading (b) Orthopaedic appliances, surgical belts, trusses or the like (heading
90.21). 90.21).

3. For the purposes of headings 62.03 and 62.04: 3. For the purposes of headings 62.03 and 62.04:

(a) The term “suit” means a set of garments composed of two or three (a) The term "suit" means a set of garments composed of two or three
pieces made up, in respect of their outer surface, in identical fabric and pieces made up, in respect of their outer surface, in identical fabric
comprising: and comprising:

 one suit coat or jacket the outer shell of which, exclusive of  one suit coat or jacket the outer shell of which, exclusive of
sleeves, consists of four or more panels, designed to cover the sleeves, consists of four or more panels, designed to cover the
upper part of the body, possibly with a tailored waistcoat in upper part of the body, possibly with a tailored waistcoat in
addition whose front is made from the same fabric as the outer addition whose front is made from the same fabric as the outer
surface of the other components of the set and whose back is surface of the other components of the set and whose back is
made from the same fabric as the lining of the suit coat or made from the same fabric as the lining of the suit coat or
jacket; and jacket; and
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NOT KNITTED OR CROCHETED NOT KNITTED OR CROCHETED

 one garment designed to cover the lower part of the body and  one garment designed to cover the lower part of the body and
consisting of trousers, breeches or shorts (other than consisting of trousers, breeches or shorts (other than
swimwear), a skirt or a divided skirt, having neither braces nor swimwear), a skirt or a divided skirt, having neither braces nor
bibs. bibs.

All of the components of a “suit” must be of the same fabric All of the components of a "suit" must be of the same fabric
construction, colour and composition; they must also be of the same construction, colour and composition; they must also be of the same
style and of corresponding or compatible size. However, these style and of corresponding or compatible size. However, these
components may have piping (a strip of fabric sewn into the seam) in a components may have piping (a strip of fabric sewn into the seam) in a
different fabric. different fabric.

If several separate components to cover the lower part of the body are If several separate components to cover the lower part of the body are
presented together (for example, two pairs of trousers or trousers and presented together (for example, two pairs of trousers or trousers and
shorts, or a skirt or divided skirt and trousers), the constituent lower shorts, or a skirt or divided skirt and trousers), the constituent lower
part shall be one pair of trousers or, in the case of women’s or girls’ part shall be one pair of trousers or, in the case of women's or girls'
suits, the skirt or divided skirt, the other garments being considered suits, the skirt or divided skirt, the other garments being considered
separately. separately.

The term “suit” includes the following sets of garments, whether or not The term "suit" includes the following sets of garments, whether or not
they fulfill all the above conditions: they fulfil all the above conditions:

 morning dress, comprising a plain jacket (cutaway) with  morning dress, comprising a plain jacket (cutaway) with
rounded tails hanging well down at the back and striped rounded tails hanging well down at the back and striped
trousers; trousers;

 evening dress (tailcoat), generally made of black fabric, the  evening dress (tailcoat), generally made of black fabric, the
jacket of which is relatively short at the front, does not close and jacket of which is relatively short at the front, does not close and
has narrow skirts cut in at the hips and hanging down behind; has narrow skirts cut in at the hips and hanging down behind;

 dinner jacket suits, in which the jacket is similar in style to an  dinner jacket suits, in which the jacket is similar in style to an
ordinary jacket (though perhaps revealing more of the shirt ordinary jacket (though perhaps revealing more of the shirt
front), but has shiny silk or imitation silk lapels. front), but has shiny silk or imitation silk lapels.
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NOT KNITTED OR CROCHETED NOT KNITTED OR CROCHETED

(b) The term “ensemble” means a set of garments (other than suits and (b) The term "ensemble" means a set of garments (other than suits and
articles of heading 62.07 or 62.08) composed of several pieces made articles of heading 62.07 or 62.08) composed of several pieces made up
up in identical fabric, put up for retail sale, and comprising: in identical fabric, put up for retail sale, and comprising:

 one garment designed to cover the upper part of the body, with  one garment designed to cover the upper part of the body, with
the exception of waistcoats which may also form a second upper the exception of waistcoats which may also form a second upper
garment; and garment, and

 one or two different garments, designed to cover the lower part  one or two different garments, designed to cover the lower part
of the body and consisting of trousers, bib and brace overalls, of the body and consisting of trousers, bib and brace overalls,
breeches, shorts (other than swimwear), a skirt or a divided breeches, shorts (other than swimwear), a skirt or a divided
skirt. skirt.

All of the components of an ensemble must be of the same fabric All of the components of an ensemble must be of the same fabric
construction, style, colour and composition; they also must be of construction, style, colour and composition; they also must be of
corresponding or compatible size. The term “ensemble” does not apply corresponding or compatible size. The term "ensemble" does not apply
to track suits or ski suits, of heading 62.11. to track suits or ski suits, of heading 62.11.

4. Headings 62.05 and 62.06 do not cover garments with pockets below the
waist, with a ribbed waistband or other means of tightening at the
bottom of the garment. Heading 62.05 does not cover sleeveless
garments.

“Shirts” and “shirt-blouses” are garments designed to cover the upper

part of the body, having long or short sleeves and a full or partial
opening starting at the neckline. “Blouses” are loose-fitting garments
also designed to cover the upper part of the body but may be sleeveless
and with or without an opening at the neckline. “Shirts”, “shirt-blouses”
and “blouses” may also have a collar.
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NOT KNITTED OR CROCHETED NOT KNITTED OR CROCHETED

4. For the purposes of heading 62.09: 5. For the purposes of heading 62.09:

(a) The expression “babies’ garments and clothing accessories” means (a) The expression "babies' garments and clothing accessories" means
articles for young children of a body height not exceeding 86 cm; articles for young children of a body height not exceeding 86 cm;

(b) Articles which are, prima facie, classifiable both in heading 62.09 and (b) Articles which are, prima facie, classifiable both in heading 62.09 and
in other headings of this Chapter are to be classified in heading 62.09. in other headings of this Chapter are to be classified in heading 62.09.

5. Garments which are, prima facie, classifiable both in heading 62.10 and in 6. Garments which are, prima facie, classifiable both in heading 62.10 and in
other headings of this Chapter, excluding heading 62.09, are to be classified other headings of this Chapter, excluding heading 62.09, are to be classified
in heading 62.10. in heading 62.10.

6. For the purposes of heading 62.11, “ski suits” means garments or sets of 7. For the purposes of heading 62.11, "ski suits" means garments or sets of
garments which, by their general appearance and texture, are identifiable as garments which, by their general appearance and texture, are identifiable as
intended to be worn principally for skiing (cross-country or alpine). They intended to be worn principally for skiing (cross-country or alpine). They
consist either of: consist either of:

(a) a “ski overall”, that is, a one-piece garment designed to cover the upper (a) a "ski overall", that is, a one-piece garment designed to cover the upper
and the lower parts of the body; in addition to sleeves and a collar the and the lower parts of the body; in addition to sleeves and a collar the
ski overall may have pockets or footstraps; or ski overall may have pockets or footstraps; or

(b) a “ski ensemble”, that is, a set of garments composed of two or three (b) a "ski ensemble", that is, a set of garments composed of two or three
pieces, put up for retail sale and comprising: pieces, put up for retail sale and comprising:

 one garment such as an anorak, wind-cheater, wind-jacket or similar  one garment such as an anorak, wind-cheater, wind-jacket or
article, closed by a slide fastener (zipper), possibly with a waistcoat in similar article, closed by a slide fastener (zipper), possibly with a
addition; and waistcoat in addition, and

 one pair of trousers whether or not extending above waist-level, one  one pair of trousers whether or not extending above waist-level,
pair of breeches or one bib and brace overall. one pair of breeches or one bib and brace overall.
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NOT KNITTED OR CROCHETED NOT KNITTED OR CROCHETED

The “ski ensemble” may also consist of an overall similar to the one The "ski ensemble" may also consist of an overall similar to the one
mentioned in paragraph (a) above and a type of padded, sleeveless jacket mentioned in paragraph (a) above and a type of padded, sleeveless jacket
worn over the overall. worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the All the components of a "ski ensemble" must be made up in a fabric of the
same texture, style and composition whether or not of the same colour; they same texture, style and composition whether or not of the same colour; they
also must be of corresponding or compatible size. also must be of corresponding or compatible size.

7. Scarves and articles of the scarf type, square or approximately square, of 8. Scarves and articles of the scarf type, square or approximately square, of
which no side exceeds 60 cm, are to be classified as handkerchiefs (heading which no side exceeds 60 cm, are to be classified as handkerchiefs (heading
62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in
heading 62.14. heading 62.14.

8. Garments of this Chapter designed for left over right closure at the front shall 9. Garments of this Chapter designed for left over right closure at the front shall
be regarded as men’s or boys’ garments, and those designed for right over left be regarded as men's or boys' garments, and those designed for right over left
closure at the front as women’s or girls’ garments. These provisions do not closure at the front as women's or girls' garments. These provisions do not
apply where the cut of the garment clearly indicates that it is designed for one apply where the cut of the garment clearly indicates that it is designed for one
or other of the sexes. or other of the sexes.

Garments which cannot be identified as either men’s or boys’ garments or as Garments which cannot be identified as either men's or boys' garments or as
women’s or girls’ garments are to be classified in the headings covering women's or girls' garments are to be classified in the headings covering
women’s or girls’ garments. women's or girls' garments.

9. Articles of this Chapter may be made of metal thread. 10. Articles of this Chapter may be made of metal thread.

Additional CARICOM Guideline. Additional CARICOM Guidelines.

1. Subheadings 6208.91.90, 6208.92.90 and 6208.99.90 include, but are not 1. Subheadings 6208.91.90, 6208.92.90 and 6208.99.90 include, but are not
limited to, the following: beachrobes, bed jackets, lounging robes, house limited to, the following: beachrobes, bed jackets, lounging robes, house
coats, camiknickers and teddies. coats, camiknickers and teddies.
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ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA
OR SIMILAR MATERIALS; CERAMIC PRODUCTS; OR SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE GLASS AND GLASSWARE

CHAPTER 68 CHAPTER 68

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

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover:

(a) Goods of Chapter 25; (a) Goods of Chapter 25;

(b) Coated, impregnated or covered paper and paperboard of heading (b) Coated, impregnated or covered paper and paperboard of heading
48.10 or 48.11 (for example, paper and paperboard coated with mica 48.10 or 48.11 (for example, paper and paperboard coated with mica
powder or graphite, bituminised or asphalted paper and paperboard); powder or graphite, bituminised or asphalted paper);

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

(d) Articles of Chapter 71; (d) Articles of Chapter 71;

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

(f) Lithographic stones of heading 84.42; (f) Lithographic stones of heading 84.42;

(g) Electrical insulators (heading 85.46) or fittings of insulating material of (g) Electrical insulators (heading 85.46) or fittings of insulating material of
heading 85.47; heading 85.47;

(h) Dental burrs (heading 90.18); (h) Dental burrs (heading 90.18);
 2012 VERSION 2022 VERSION
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ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA
OR SIMILAR MATERIALS; CERAMIC PRODUCTS; OR SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE GLASS AND GLASSWARE

CHAPTER 68 CHAPTER 68

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

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

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

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

(m) Articles of heading 9602.00, if made of materials specified in Note 2(b) (m) Articles of heading 96.02, if made of materials specified in Note 2(b) to
to Chapter 96, or of heading 96.06 (for example, buttons), 96.09 (for Chapter 96, or of heading 96.06 (for example, buttons) of heading
example, slate pencils) or 9610.00 (for example, drawing slates); or 96.09 (for example, slate pencils), heading 96.10 (for example, drawing
slates), or of heading 9620.00 (monopods, bipods, tripods and
similar articles); or

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

2. In heading 68.02 the expression “worked monumental or building stone” 2. In heading 68.02 the expression "worked monumental or building stone"
applies not only to the varieties of stone referred to in heading 25.15 or 25.16 applies not only to the varieties of stone referred to in heading 25.15 or 25.16
but also to all other natural stone (for example, quartzite, flint, dolomite and but also to all other natural stone (for example, quartzite, flint, dolomite and
steatite) similarly worked; it does not, however, apply to slate. steatite) similarly worked; it does not, however, apply to slate.
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Notes. Notes.

1. This Chapter applies only to ceramic products which have been fired 1.- This Chapter applies only to ceramic products which have been fired
after shaping. Headings 69.04 to 69.14 apply only to such products after shaping :
other than those classifiable in headings 6901.00.00 to 69.03.
(a) Headings 69.04 to 69.14 apply only to such products other than
those classifiable in headings 69.01 to 69.03;

(b) Articles heated to temperatures less than 800 °C for purposes

such as curing of resins, accelerating hydration reactions, or for
the removal of water or other volatile components, are not
considered to be fired. Such articles are excluded from Chapter
69; and

(c) Ceramic articles are obtained by firing inorganic, non-metallic

materials which have been prepared and shaped previously at, in
general, room temperature. Raw materials comprise, inter alia,
clays, siliceous materials including fused silica, materials with a
high melting point, such as oxides, carbides, nitrides, graphite or
other carbon, and in some cases binders such as refractory clays
or phosphates.

2. This Chapter does not cover: 2. This Chapter does not cover :

(a) Products of heading 28.44; (a) Products of heading 28.44;

(b) Articles of heading 68.04; (b) Articles of heading 68.04;

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

(d) Cermets of heading 8113.00.00; (d) Cermets of heading 8113.00;

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(e) Articles of Chapter 82; (e) Articles of Chapter 82;

(f) Electrical insulators (heading 85.46) or fittings of insulating material of (f) Electrical insulators (heading 85.46) or fittings of insulating material of
heading 85.47; heading 85.47;

(g) Artificial teeth (heading 90.21); (g) Artificial teeth (heading 90.21);

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

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

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

(l) Articles of heading 96.06 (for example, buttons) or of heading (l) Articles of heading 96.06 (for example, buttons) or of heading 9614.00
9614.00.00 (for example, smoking pipes); or (for example, smoking pipes); or

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

Additional CARICOM Guideline. Additional CARICOM Guideline :

1. Complete lavatory sets refers to permanent fixtures comprising a lavatory 1. Complete lavatory sets refers to permanent fixtures comprising a lavatory
bowl and tank whether or not equipped with their fittings. bowl and tank whether or not equipped with their fittings.
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Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, (a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes,
glass frit, other glass in the form of powder, granules or flakes); glass frit, other glass in the form of powder, granules or flakes);

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

(c) Optical fibre cables of heading 85.44, electrical insulators (heading (c) Optical fibre cables of heading 85.44, electrical insulators (heading
85.46) or fittings of insulating material of heading 85.47; 85.46) or fittings of insulating material of heading 85.47;

(d) Front windscreens (windshields), rear windows and other windows,

framed, for vehicles of Chapters 86 to 88;

(e) Front windscreens (windshields), rear windows and other windows,

whether or not framed, incorporating heating devices or other
electrical or electronic devices, for vehicles of Chapters 86 to 88;

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

(e) Lamps or lighting fittings, illuminated signs, illuminated name-plates (g) Luminaires and lighting fittings, illuminated signs, illuminated name-
or the like, having a permanently fixed light source, or parts thereof of plates or the like, having a permanently fixed light source, or parts
heading 94.05; thereof of heading 94.05;
(f) Toys, games, sports requisites, Christmas tree ornaments or other (h) Toys, games, sports requisites, Christmas tree ornaments or other
articles of Chapter 95 (excluding glass eyes without mechanisms for articles of Chapter 95 (excluding glass eyes without mechanisms for
dolls or for other articles of Chapter 95); or dolls or for other articles of Chapter 95); or
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(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles (ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles
of Chapter 96. of Chapter 96.

2. For the purposes of headings 70.03, 70.04 and 70.05: 2. For the purposes of headings 70.03, 70.04 and 70.05 :

(a) glass is not regarded as “worked” by reason of any process it has (a) glass is not regarded as "worked" by reason of any process it has
undergone before annealing; undergone before annealing;

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

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

3. The products referred to in heading 7006.00.00 remain classified in that 3. The products referred to in heading 7006.00 remain classified in that heading
heading whether or not they have the character of articles. whether or not they have the character of articles.

4. For the purposes of heading 70.19, the expression “glass wool” means: 4. For the purposes of heading 70.19, the expression "glass wool" means :

(a) Mineral wools with a silica (SiO2) content not less than 60% by weight; (a) Mineral wools with a silica (SiO2) content not less than 60% by weight;

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

Mineral wools which do not comply with the above specifications fall in Mineral wools which do not comply with the above specifications fall in
heading 68.06. heading 68.06.

5. Throughout the Nomenclature, the expression “glass” includes fused quartz 5. Throughout the Nomenclature, the expression "glass" includes fused quartz
and other fused silica. and other fused silica.
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Subheading Note. Subheading Note.

1. For the purposes of subheadings 7013.22.00, 7013.33.00, 7013.41.00 and 1. For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91,
7013.91.00, the expression “lead crystal” means only glass having a the expression "lead crystal" means only glass having a minimum lead
minimum lead monoxide (PbO) content by weight of 24%. monoxide (PbO) content by weight of 24%.
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SECTION XIV SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71 CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

Notes. Notes.

1. Subject to Note 1 (A) to Section VI and except as provided below, all articles 1. Subject to Note 1(a) to Section VI and except as provided below, all articles
consisting wholly or partly: consisting wholly or partly :

(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, (a) Of natural or cultured pearls or of precious or semi-precious stones
synthetic or reconstructed); or (natural, synthetic or reconstructed), or

(b) Of precious metal or of metal clad with precious metal, are to be classified in (b) Of precious metal or of metal clad with precious metal, are to be
this Chapter. classified in this Chapter.

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

(B) Heading 71.16 does not cover articles containing precious metal or (b) Heading 71.16 does not cover articles containing precious metal or
metal clad with precious metal (other than as minor constituents). metal clad with precious metal (other than as minor constituents).
 2012 VERSION 2022 VERSION
SECTION XIV SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71 CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

3. This Chapter does not cover: 3. This Chapter does not cover :

(a) Amalgams of precious metal, or colloidal precious metal (heading (a) Amalgams of precious metal, or colloidal precious metal (heading
28.43); 28.43);

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

(c) Goods of Chapter 32 (for example, lustres); (c) Goods of Chapter 32 (for example, lustres);

(d) Supported catalysts (heading 38.15); (d) Supported catalysts (heading 38.15);

(e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter (e) Articles of heading 42.02 or 42.03 referred to in Note 3(B) to Chapter
42; 42;

(f) Articles of heading 43.03 or 4304.00; (f) Articles of heading 43.03 or 43.04;

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

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

(ij) Umbrellas, walking-sticks or other articles of Chapter 66; (ij) Umbrellas, walking-sticks or other articles of Chapter 66;
 2012 VERSION 2022 VERSION
SECTION XIV SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71 CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing (k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing
dust or powder of precious or semi-precious stones (natural or dust or powder of precious or semi-precious stones (natural or
synthetic); articles of Chapter 82 with a working part of precious or synthetic); articles of Chapter 82 with a working part of precious or
semi-precious stones (natural, synthetic or reconstructed); machinery, semi-precious stones (natural, synthetic or reconstructed); machinery,
mechanical appliances or electrical goods, or parts thereof, of Section mechanical appliances or electrical goods, or parts thereof, of Section
XVI. However, articles and parts thereof, wholly of precious or XVI. However, articles and parts thereof, wholly of precious or
semi-precious stones (natural, synthetic or reconstructed) remain semi-precious stones (natural, synthetic or reconstructed) remain
classified in this Chapter, except unmounted worked sapphires and classified in this Chapter, except unmounted worked sapphires and
diamonds for styli (heading 85.22); diamonds for styli (heading 85.22);

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

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

(n) Articles covered by Note 2 to Chapter 95; (n) Articles covered by Note 2 to Chapter 95;

(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

(p) Original sculptures or statuary (heading 9703.00.00), collectors’ pieces (p) Original sculptures or statuary (heading 97.03), collectors' pieces
(heading 9705.00.00) or antiques of an age exceeding one hundred (heading 97.05) or antiques of an age exceeding one hundred years
years (heading 9706.00.00), other than natural or cultured pearls or (heading 97.06), other than natural or cultured pearls or precious or
precious or semi-precious stones. semi-precious stones.
 2012 VERSION 2022 VERSION
SECTION XIV SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71 CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

4. (A) The expression “precious metal” means silver, gold and platinum. 4. (A) The expression "precious metal" means silver, gold and platinum.

(B) The expression “platinum” means platinum, iridium, osmium, (B) The expression "platinum" means platinum, iridium, osmium,
palladium, rhodium and ruthenium. palladium, rhodium and ruthenium.

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

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

(a) An alloy containing 2% or more, by weight, of platinum is to be treated (a) An alloy containing 2% or more, by weight, of platinum is to be treated
as an alloy of platinum; as an alloy of platinum;

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

(c) Other alloys containing 2% or more, by weight, of silver are to be (c) Other alloys containing 2% or more, by weight, of silver are to be
treated as alloys of silver. treated as alloys of silver.
 2012 VERSION 2022 VERSION
SECTION XIV SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71 CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

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

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

8. Subject to Note 1(A) to Section VI, goods answering to a description in 8. Subject to Note 1(a) to Section VI, goods answering to a description in heading
heading 71.12 are to be classified in that heading and in no other heading of 71.12 are to be classified in that heading and in no other heading of the
the Nomenclature. Nomenclature.

9. For the purposes of heading 71.13, the expression “articles of jewellery” 9. For the purposes of heading 71.13, the expression "articles of jewellery"
means: means :

(a) Any small objects of personal adornment (for example, rings, bracelets, (a) Any small objects of personal adornment (for example, rings, bracelets,
necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins,
cuff-links, dress-studs, religious or other medals and insignia); and cuff-links, dress-studs, religious or other medals and insignia); and
 2012 VERSION 2022 VERSION
SECTION XIV SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71 CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

(b) Articles of personal use of a kind normally carried in the pocket, in the (b) Articles of personal use of a kind normally carried in the pocket, in the
handbag or on the person (for example, cigar or cigarette cases, snuff handbag or on the person (for example, cigar or cigarette cases, snuff
boxes, cachou or pill boxes, powder boxes, chain purses or prayer boxes, cachou or pill boxes, powder boxes, chain purses or prayer
beads). beads).

These articles may be combined or set, for example, with natural or cultured These articles may be combined or set, for example, with natural or cultured
pearls, precious or semi-precious stones, synthetic or reconstructed precious pearls, precious or semi-precious stones, synthetic or reconstructed precious
or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or
reconstituted amber, jet or coral. reconstituted amber, jet or coral.

10. For the purposes of heading 71.14, the expression “articles of goldsmiths’ or 10. For the purposes of heading 71.14, the expression "articles of goldsmiths' or
silversmiths’ wares” includes such articles as ornaments, tableware, toilet- silversmiths' wares" includes such articles as ornaments, tableware, toilet-
ware, smokers' requisites and other articles of household, office or religious ware, smokers' requisites and other articles of household, office or religious
use. use.

11. For the purposes of heading 71.17, the expression “imitation jewellery” means 11. For the purposes of heading 71.17, the expression "imitation jewellery" means
articles of jewellery within the meaning of paragraph (a) of Note 9 above (but articles of jewellery within the meaning of paragraph (a) of Note 9 above (but
not including buttons or other articles of heading 96.06, or dress-combs, not including buttons or other articles of heading 96.06, or dress-combs,
hair-slides or the like, or hairpins, of heading 96.15), not incorporating hair-slides or the like, or hairpins, of heading 96.15), not incorporating
natural or cultured pearls, precious or semi-precious stones (natural, natural or cultured pearls, precious or semi-precious stones (natural,
synthetic or reconstructed) nor (except as plating or as minor constituents) synthetic or reconstructed) nor (except as plating or as minor constituents)
precious metal or metal clad with precious metal. precious metal or metal clad with precious metal.
 2012 VERSION 2022 VERSION
SECTION XIV SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71 CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR NATURAL OR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, SEMI-PRECIOUS STONES, PRECIOUS METALS,
METALS CLAD WITH PRECIOUS METAL, AND ARTICLES METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN THEREOF; IMITATION JEWELLERY; COIN

Subheading Notes. Subheading Notes.

1. For the purposes of subheadings 7106.10.00, 7108.11.00, 7110.11.00, 1. For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21,
7110.21.00, 7110.31.00 and 7110.41.00, the expressions “powder” and “in 7110.31 and 7110.41, the expressions "powder" and "in powder form" mean
powder form” mean products of which 90% or more by weight passes through products of which 90% or more by weight passes through a sieve having a
a sieve having a mesh aperture of 0.5 mm. mesh aperture of 0.5 mm.

2. Notwithstanding the provisions of Chapter Note 4(B), for the purposes of 2. Notwithstanding the provisions of Chapter Note 4(B), for the purposes of
subheadings 7110.11.00 and 7110.19.00, the expression “platinum” does not subheadings 7110.11 and 7110.19, the expression "platinum" does not
include iridium, osmium, palladium, rhodium or ruthenium. include iridium, osmium, palladium, rhodium or ruthenium.

3. For the classification of alloys in the subheadings of heading 71.10, each alloy 3. For the classification of alloys in the subheadings of heading 71.10, each alloy
is to be classified with that metal, platinum, palladium, rhodium, iridium, is to be classified with that metal, platinum, palladium, rhodium, iridium,
osmium or ruthenium which predominates by weight over each other of these osmium or ruthenium which predominates by weight over each other of these
metals. metals.
 CHAPTER CHANGES
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COPPER AND ARTICLES THEREOF COPPER AND ARTICLES THEREOF

Notes. Chapter Note.

1. In this Chapter the following expressions have the meanings hereby assigned 1. In this Chapter the following expressions have the meanings hereby assigned
to them: to them :

(a) Refined copper (a) Refined copper

Metal containing at least 99.85% by weight of copper; or Metal containing at least 99.85% by weight of copper; or

Metal containing at least 97.5% by weight of copper, provided that the Metal containing at least 97.5% by weight of copper, provided that the
content by weight of any other element does not exceed the limit content by weight of any other element does not exceed the limit
specified in the following table: specified in the following table :

TABLE – Other elements TABLE – Other elements

Element Limiting content % by weight Element Limiting content % by weight

Ag Silver 0.25 Ag Silver 0.25

As Arsenic 0.5 As Arsenic 0.5
Cd Cadmium 1.3 Cd Cadmium 1.3
Cr Chromium 1.4 Cr Chromium 1.4
Mg Magnesium 0.8 Mg Magnesium 0.8
Pb Lead 1.5 Pb Lead 1.5
S Sulphur 0.7 S Sulphur 0.7
Sn Tin 0.8 Sn Tin 0.8
Te Tellurium 0.8 Te Tellurium 0.8
Zn Zinc 1 Zn Zinc 1
Zr Zirconium 0.3 Zr Zirconium 0.3
Other elements*, each 0.3 Other elements*, each 0.3
 2012 VERSION 2022 VERSION
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COPPER AND ARTICLES THEREOF COPPER AND ARTICLES THEREOF

* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si. * Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.

(b) Copper alloys (b) Copper alloys

Metallic substances other than unrefined copper in which copper Metallic substances other than unrefined copper in which copper
predominates by weight over each of the other elements, provided that: predominates by weight over each of the other elements, provided that
:
(i) the content by weight of at least one of the other elements is
greater than the limit specified in the foregoing table; or (i) the content by weight of at least one of the other elements is
greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds
2.5%. (ii) the total content by weight of such other elements exceeds 2.5%.

(c) Master alloys (c) Master alloys

Alloys containing with other elements more than 10% by weight of Alloys containing with other elements more than 10% by weight of
copper, not usefully malleable and commonly used as an additive in copper, not usefully malleable and commonly used as an additive in
the manufacture of other alloys or as de-oxidants, de-sulphurising the manufacture of other alloys or as de-oxidants, de-sulphurising
agents or for similar uses in the metallurgy of non-ferrous metals. agents or for similar uses in the metallurgy of non-ferrous metals.
However, copper phosphide (phosphor copper) containing more than However, copper phosphide (phosphor copper) containing more than
15% by weight of phosphorus falls in heading 2848.00.00. 15% by weight of phosphorus falls in heading 28.53.

(d) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which

have a uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including “flattened circles”
and “modified rectangles”, of which two opposite sides are convex
arcs, the other two sides being straight, of equal length and
parallel). Products with a rectangular (including square), triangular
or polygonal cross-section may have corners rounded along their
whole length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section
exceeds one-tenth of the width. The expression also covers cast or
 2012 VERSION 2022 VERSION
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COPPER AND ARTICLES THEREOF COPPER AND ARTICLES THEREOF

sintered products, of the same forms and dimensions, which have

been subsequently worked after production (otherwise than by
simple trimming or de-scaling), provided that they have not
thereby assumed the character of articles or products of other
headings.

Wire-bars and billets with their ends tapered or otherwise worked

simply to facilitate their entry into machines for converting them
into, for example, drawing stock (wire-rod) or tubes, are however to
be taken to be unwrought copper of heading 74.03.

(e) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not,

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

(f) Wire

Rolled, extruded or drawn products, in coils, which have a uniform

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

(g) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of

heading 74.03), coiled or not, of solid rectangular (other than
square) cross-section with or without rounded corners (including
“modified rectangles” of which two opposite sides are convex arcs,
the other two sides being straight, of equal length and parallel) of
a uniform thickness, which are:

- of rectangular (including square) shape with a thickness not

exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size,

provided that they do not assume the character of articles
or products of other headings.

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

(h) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section

with only one enclosed void along their whole length in the shape
of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons, and which have a uniform
wall thickness. Products with a rectangular (including square),
equilateral triangular or regular convex polygonal cross-section,
which may have corners rounded along their whole length, are
also to be taken to be tubes and pipes provided the inner and
outer cross-sections are concentric and have the same form and
 2012 VERSION 2022 VERSION
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COPPER AND ARTICLES THEREOF COPPER AND ARTICLES THEREOF

orientation. Tubes and pipes of the foregoing cross-sections may

be polished, coated, bent, threaded, drilled, waisted, expanded,
cone-shaped or fitted with flanges, collars or rings.

Subheading Note. Subheading Note.

1. In this Chapter the following expressions have the meanings hereby assigned 1. In this Chapter the following expressions have the meanings hereby assigned
to them: to them :

(a) Copper-zinc base alloys (brasses) (a) Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other Alloys of copper and zinc, with or without other elements. When other
elements are present: elements are present :

- zinc predominates by weight over each of such other elements; - zinc predominates by weight over each of such other elements;

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

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

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

Alloys of copper and tin, with or without other elements. When other Alloys of copper and tin, with or without other elements. When other
elements are present, tin predominates by weight over each of such elements are present, tin predominates by weight over each of such
other elements, except that when the tin content is 3% or more the zinc other elements, except that when the tin content is 3% or more the
content by weight may exceed that of tin but must be less than 10%. zinc content by weight may exceed that of tin but must be less than
10%.
(c) Copper-nickel-zinc base alloys (nickel silvers)
(c) Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements. The
nickel content is 5% or more by weight [see copper-zinc alloys Alloys of copper, nickel and zinc, with or without other elements. The
(brasses)]. nickel content is 5% or more by weight (see copper-zinc alloys
(brasses)).
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COPPER AND ARTICLES THEREOF COPPER AND ARTICLES THEREOF

(d) Copper-nickel base alloys (d) Copper-nickel base alloys

Alloys of copper and nickel, with or without other elements but in any Alloys of copper and nickel, with or without other elements but in any
case containing by weight not more than 1% of zinc. When other case containing by weight not more than 1% of zinc. When other
elements are present, nickel predominates by weight over each of such elements are present, nickel predominates by weight over each of such
other elements. other elements.
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CHAPTER 84 CHAPTER 84

NUCLEAR REACTORS, BOILERS, MACHINERY NUCLEAR REACTORS, BOILERS, MACHINERY

AND MECHANICAL APPLIANCES; PARTS THEREOF AND MECHANICAL APPLIANCES; PARTS THEREOF

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Millstones, grindstones or other articles of Chapter 68; (a) Millstones, grindstones or other articles of Chapter 68;

(b) Machinery or appliances (for example, pumps) of ceramic material and (b) Machinery or appliances (for example, pumps) of ceramic material and
ceramic parts of machinery or appliances of any material (Chapter 69); ceramic parts of machinery or appliances of any material (Chapter 69);

(c) Laboratory glassware (heading 70.17); machinery, appliances or other (c) Laboratory glassware (heading 70.17); machinery, appliances or other
articles for technical uses or parts thereof, of glass (heading 70.19 or articles for technical uses or parts thereof, of glass (heading 70.19 or
7020.00); 70.20);

(d) Articles of heading 73.21 or 73.22 or similar articles of other base (d) Articles of heading 73.21 or 73.22 or similar articles of other base
metals (Chapters 74 to 76 or 78 to 81); metals (Chapters 74 to 76 or 78 to 81);

(e) Vacuum cleaners of heading 85.08; (e) Vacuum cleaners of heading 85.08;

(f) Electro-mechanical domestic appliances of heading 85.09; digital (f) Electro-mechanical domestic appliances of heading 85.09; digital
cameras of heading 85.25; or cameras of heading 85.25;

(g) Hand-operated mechanical floor sweepers, not motorised (heading (g) Radiators for the articles of Section XVII; or
96.03).
(h) Hand- operated mechanical floor sweepers, not motorised (heading
96.03).
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AND MECHANICAL APPLIANCES; PARTS THEREOF AND MECHANICAL APPLIANCES; PARTS THEREOF

2. Subject to the operation of Note 3 to Section XVI, and subject to Note 9 to 2. Subject to the operation of Note 3 to Section XVI, and subject to Note 11 to
this Chapter, a machine or appliance which answers to a description in one this Chapter, a machine or appliance which answers to a description in one
or more of the headings 84.01 to 84.24 or heading 84.86 and at the same or more of the headings 84.01 to 84.24 or heading 84.86 and at the same
time to a description in one or other of the headings 84.25 to 84.80 is to be time to a description in one or other of the headings 84.25 to 84.80 is to be
classified under the appropriate heading of the former group or under classified under the appropriate heading of the former group or under
heading 84.86, as the case may be, and not the latter group. heading 84.86, as the case may be, and not the latter group.

Heading 84.19 does not, however, cover: (a) Heading 84.19 does not, however, cover :

(a) Germination plant, incubators or brooders (heading 84.36); (i) Germination plant, incubators or brooders (heading 84.36);

(b) Grain dampening machines (heading 84.37); (ii) Grain dampening machines (heading 84.37);

(c) Diffusing apparatus for sugar juice extraction (heading 84.38); (iii) Diffusing apparatus for sugar juice extraction (heading 84.38);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made (iv) Machinery for the heat-treatment of textile yarns, fabrics or
up textile articles (heading 84.51); or made up textile articles (heading 84.51); or

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

Heading 84.22 does not cover: (b) Heading 84.22 does not cover :

(a) Sewing machines for closing bags or similar containers (heading (i) Sewing machines for closing bags or similar containers
84.52); or (heading 84.52); or

(b) Office machinery of heading 84.72. (ii) Office machinery of heading 84.72.

Heading 84.24 does not cover: (c) Heading 84.24 does not cover :

(a) Ink-jet printing machines (heading 84.43); or (i) Ink-jet printing machines (heading 84.43); or

(b) Water-jet cutting machines (heading 84.56). (ii) Water- jet cutting machines (heading 84.56).
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AND MECHANICAL APPLIANCES; PARTS THEREOF AND MECHANICAL APPLIANCES; PARTS THEREOF

3. A machine-tool for working any material which answers to a description in

3. A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58,
heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.
84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.
4. Heading 84.57 applies only to machine-tools for working metal, other than
4. Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of
lathes (including turning centres), which can carry out different types of machining operations either :
machining operations either:
(a) by automatic tool change from a magazine or the like in conformity with
(a) by automatic tool change from a magazine or the like in conformity a machining programme (machining centres),
with a machining programme (machining centres);
(b) by the automatic use, simultaneously or sequentially, of different unit
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction
heads working on a fixed position workpiece (unit construction machines, single station), or
machines, single station); or
(c) by the automatic transfer of the workpiece to different unit heads (multi-
(c) by the automatic transfer of the workpiece to different unit heads station transfer machines).
(multi-station transfer machines).
5. For the purposes of heading 84.62, a “slitting line” for flat products is a
processing line composed of an uncoiler, a coil flattener, a slitter and a
recoiler. A “cut-to-length line” for flat products is a processing line
composed of an uncoiler, a coil flattener, and a shear.

5. (A) For the purposes of heading 84.71, the expression “automatic data 6. (A) For the purposes of heading 84.71, the expression "automatic data
processing machines” means machines capable of: processing machines" means machines capable of :

(i) Storing the processing program or programs and at least the (i) Storing the processing program or programs and at least the
data immediately necessary for the execution of the program; data immediately necessary for the execution of the program;

(ii) Being freely programmed in accordance with the requirements of (ii) Being freely programmed in accordance with the requirements of
the user; the user;

(iii) Performing arithmetical computations specified by the user; and (iii) Performing arithmetical computations specified by the user; and
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AND MECHANICAL APPLIANCES; PARTS THEREOF AND MECHANICAL APPLIANCES; PARTS THEREOF

(iv) Executing, without human intervention, a processing program (iv) Executing, without human intervention, a processing program
which requires them to modify their execution, by logical which requires them to modify their execution, by logical
decision during the processing run. decision during the processing run.

(B) Automatic data processing machines may be in the form of systems (B) Automatic data processing machines may be in the form of systems
consisting of a variable number of separate units. consisting of a variable number of separate units.

(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as (C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as
being part of an automatic data processing system if it meets all of the being part of an automatic data processing system if it meets all of the
following conditions: following conditions :

(i) It is of a kind solely or principally used in an automatic data (i) It is of a kind solely or principally used in an automatic data
processing system; processing system;

(ii) It is connectable to the central processing unit either directly or (ii) It is connectable to the central processing unit either directly or
through one or more other units; and through one or more other units; and

(iii) It is able to accept or deliver data in a form (codes or signals) (iii) It is able to accept or deliver data in a form (codes or signals) which
which can be used by the system. can be used by the system.

Separately presented units of an automatic data processing machine are to be Separately presented units of an automatic data processing machine are to be
classified in heading 84.71. classified in heading 84.71.

However, keyboards, X-Y co-ordinate input devices and disk storage units However, keyboards, X-Y co-ordinate input devices and disk storage units
which satisfy the conditions of paragraphs (C)(ii) and (C)(iii) above, are in all which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all
cases to be classified as units of heading 84.71. cases to be classified as units of heading 84.71.

(D) Heading 84.71 does not cover the following when presented separately, (D) Heading 84.71 does not cover the following when presented separately,
even if they meet all of the conditions set forth in Note 5(C) above: even if they meet all of the conditions set forth in Note 5 (C) above :

(i) Printers, copying machines, facsimile machines, whether or not (i) Printers, copying machines, facsimile machines, whether or not
combined; combined;

(ii) Apparatus for the transmission or reception of voice, images or (ii) Apparatus for the transmission or reception of voice, images or
other data, including apparatus for communication in a wired or other data, including apparatus for communication in a wired or
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AND MECHANICAL APPLIANCES; PARTS THEREOF AND MECHANICAL APPLIANCES; PARTS THEREOF

wireless network (such as a local or wide area network); wireless network (such as a local or wide area network);

(iii) Loudspeakers and microphones; (iii) Loudspeakers and microphones;

(iv) Television cameras, digital cameras and video camera recorders; (iv) Television cameras, digital cameras and video camera recorders;

(v) Monitors and projectors, not incorporating television reception (v) Monitors and projectors, not incorporating television reception
apparatus. apparatus.

(E) Machines incorporating or working in conjunction with an automatic (E) Machines incorporating or working in conjunction with an automatic
data processing machine and performing a specific function other than data processing machine and performing a specific function other than
data processing are to be classified in the headings appropriate to their data processing are to be classified in the headings appropriate to their
respective functions or, failing that, in residual headings. respective functions or, failing that, in residual headings.

6. Heading 84.82 applies, inter alia, to polished steel balls, the maximum and 7. Heading 84.82 applies, inter alia, to polished steel balls, the maximum and
minimum diameters of which do not differ from the nominal diameter by more minimum diameters of which do not differ from the nominal diameter by more
than 1% or by more than 0.05 mm, whichever is less. than 1% or by more than 0.05 mm, whichever is less.

Other steel balls are to be classified in heading 73.26. Other steel balls are to be classified in heading 73.26.

7. A machine which is used for more than one purpose is, for the purposes of 8. A machine which is used for more than one purpose is, for the purposes of
classification, to be treated as if its principal purpose were its sole purpose. classification, to be treated as if its principal purpose were its sole purpose.

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

8. For the purposes of heading 84.70, the term “pocket-size” applies only to 9. For the purposes of heading 84.70, the term "pocket-size" applies only to
machines the dimensions of which do not exceed 170 mm x 100 mm x 45 machines the dimensions of which do not exceed 170 mm x 100 mm x 45
mm. mm.

9. (A) Notes 8(a) and 8(b) to Chapter 85 also apply with respect to the 10. For the purposes of heading 84.85, the expression “additive
expressions “semiconductor devices” and “electronic integrated manufacturing” (also referred to as 3D printing) means the formation of
circuits”, respectively, as used in this Note and in heading 84.86. physical objects, based on a digital model, by the successive addition
However, for the purposes of this Note and of heading 84.86, the and layering, and consolidation and solidification, of material (for
expression “semiconductor devices” also covers photosensitive example, metal, plastics or ceramics).
semiconductor devices and light emitting diodes.
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines
(B) For the purposes of this Note and of heading 84.86, the expression answering to the description in heading 84.85 are to be classified in that
“manufacture of flat panel displays” covers the fabrication of heading and in no other heading of the Nomenclature.
substrates into a flat panel. It does not cover the manufacture of
glass or the assembly of printed circuit boards or other electronic 11. (A) Notes 12 (a) and 12 (b) to Chapter 85 also apply with respect to the
components onto the flat panel. The expression “flat panel expressions "semiconductor devices" and “electronic integrated
display” does not cover cathode-ray tube technology. circuits”, respectively, as used in this Note and in heading 84.86.
However, for the purposes of this Note and of heading 84.86, the
(C) Heading 84.86 also includes machines and apparatus solely or expression “semiconductor devices” also covers photosensitive
principally of a kind used for : semiconductor devices and light emitting diodes (LED).

(i) the manufacture or repair of masks and reticles; (B) For the purposes of this Note and of heading 84.86, the expression
“manufacture of flat panel displays” covers the fabrication of
(ii) assembling semiconductor devices or electronic integrated substrates into a flat panel. It does not cover the manufacture of
circuits; glass or the assembly of printed circuit boards or other electronic
components onto the flat panel. The expression “flat panel display”
(iii) lifting, handling, loading or unloading of boules, wafers, does not cover cathode-ray tube technology.
semiconductor devices, electronic integrated circuits and
flat panel displays. (C) Heading 84.86 also includes machines and apparatus solely or
principally of a kind used for :
(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84,
machines and apparatus answering to the description in heading (i) the manufacture or repair of masks and reticles;
84.86 are to be classified in that heading and in no other heading
of the Nomenclature. (ii) assembling semiconductor devices or electronic integrated
circuits;
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AND MECHANICAL APPLIANCES; PARTS THEREOF AND MECHANICAL APPLIANCES; PARTS THEREOF

(iii) lifting, handling, loading or unloading of boules, wafers,

semiconductor devices, electronic integrated circuits and flat
panel displays.

(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84,

machines and apparatus answering to the description in heading
84.86 are to be classified in that heading and in no other heading of
the Nomenclature.

Subheading Notes. Subheading Notes.

1. For the purposes of subheading 8471.49.00, the term “systems” means 1. For the purposes of subheading 8465.20, the term “machining centres”
automatic data processing machines whose units satisfy the conditions applies only to machine-tools for working wood, cork, bone, hard rubber,
laid down in Note 5(C) to Chapter 84 and which comprise at least a hard plastics or similar hard materials, which can carry out different
central processing unit, one input unit (for example, a keyboard or a types of machining operations by automatic tool change from a magazine
scanner), and one output unit (for example, a visual display unit or a or the like in conformity with a machining programme.
printer).
2. For the purposes of subheading 8471.49, the term "systems" means
automatic data processing machines whose units satisfy the conditions
laid down in Note 6(C) to Chapter 84 and which comprise at least a
central processing unit, one input unit (for example, a keyboard or a
scanner), and one output unit (for example, a visual display unit or a
printer).

3. For the purposes of subheading 8481.20, the expression “valves for

oleohydraulic or pneumatic transmissions” means valves which are used
specifically in the transmission of “fluid power” in a hydraulic or
pneumatic system, where the energy source is supplied in the form of
pressurised fluids (liquid or gas). These valves may be of any type (for
example, pressure-reducing type, check type). Subheading 8481.20
takes precedence over all other subheadings of heading 84.81.
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AND MECHANICAL APPLIANCES; PARTS THEREOF AND MECHANICAL APPLIANCES; PARTS THEREOF

2. Subheading 8482.40.00 applies only to bearings with cylindrical rollers of a 4. Subheading 8482.40 applies only to bearings with cylindrical rollers of a
uniform diameter not exceeding 5 mm and having a length which is at least uniform diameter not exceeding 5 mm and having a length which is at least
three times the diameter. The ends of the rollers may be rounded. three times the diameter. The ends of the rollers may be rounded.

Additional CARICOM Guideline. Additional CARICOM Guideline.

1. Heading 84.83, does not cover transmission equipment (e.g., gear boxes, 1. Heading 84.83 does not cover transmission equipment (e.g., gear boxes,
transmission shafts, clutches, differentials, etc.) which are designed for use transmission shafts, clutches, differentials, etc.) which are designed for use
solely or principally with vehicles or aircraft (Section XVII); however, this solely or principally with vehicles or aircraft (Section XVII); however, this
exclusion does not apply to internal parts of vehicle or aircraft engines - these exclusion does not apply to internal parts of vehicle or aircraft engines - these
parts remain classified in 84.83. For example, a crank shaft or a cam shaft parts remain classified in 84.83. For example, a crank shaft or a cam shaft
remains in 84.83 if it is specialised for a motor car engine; but motor car remains in 84.83 if it is specialised for a motor car engine; but motor car
transmission (propeller) shafts, gear boxes and differentials fall in heading transmission (propeller) shafts, gear boxes and differentials fall in heading
87.08. It should further be noted that transmission equipment of the type 87.08. It should further be noted that transmission equipment of the type
described in 84.83 remains classified in that heading even if it is specially described in 84.83 remains classified in that heading even if it is specially
designed for ships designed for ships.
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CHAPTER 85 CHAPTER 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Electrically warmed blankets, bed pads, foot-muffs or the like; (a) Electrically warmed blankets, bed pads, foot-muffs or the like;
electrically warmed clothing, footwear or ear pads or other electrically electrically warmed clothing, footwear or ear pads or other electrically
warmed articles worn on or about the person; warmed articles worn on or about the person;

(b) Articles of glass of heading 70.11; (b) Articles of glass of heading 70.11;

(c) Machines and apparatus of heading 84.86; (c) Machines and apparatus of heading 84.86;

(d) Vacuum apparatus of a kind used in medical, surgical, dental or (d) Vacuum apparatus of a kind used in medical, surgical, dental or
veterinary sciences (heading 90.18); or veterinary sciences (heading 90.18); or

(e) Electrically heated furniture of Chapter 94. (e) Electrically heated furniture of Chapter 94.

2. Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 2. Headings 85.01 to 85.04 do not apply to goods described in heading
85.12, 85.40, 85.41 or 85.42. 85.11, 85.12, 85.40, 85.41 or 85.42.

However, metal tank mercury arc rectifiers remain classified in heading However, metal tank mercury arc rectifiers remain classified in heading
85.04. 85.04.
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ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

3. For the purposes of heading 85.07, the expression “electric

accumulators” includes those presented with ancillary components
which contribute to the accumulator’s function of storing and supplying
energy or protect it from damage, such as electrical connectors,
temperature control devices (for example, thermistors) and circuit
protection devices. They may also include a portion of the protective
housing of the goods in which they are to be used.

3. Heading 85.09 covers only the following electro-mechanical machines of the 4. Heading 85.09 covers only the following electro-mechanical machines of the
kind commonly used for domestic purposes: kind commonly used for domestic purposes :

(a) Floor polishers, food grinders and mixers, and fruit or vegetable juice (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice
extractors, of any weight; extractors, of any weight;

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

The heading does not, however, apply to fans or ventilating or recycling hoods The heading does not, however, apply to fans or ventilating or recycling hoods
incorporating a fan, whether or not fitted with filters (heading 84.14), incorporating a fan, whether or not fitted with filters (heading 84.14),
centrifugal clothes-dryers (heading 84.21), dish washing machines (heading centrifugal clothes-dryers (heading 84.21), dish washing machines (heading
84.22), household washing machines (heading 84.50), roller or other ironing 84.22), household washing machines (heading 84.50), roller or other ironing
machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric
scissors (heading 84.67) or to electro-thermic appliances (heading 85.16). scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).

5. For the purposes of heading 85.17, the term "smartphones” means

telephones for cellular networks, equipped with a mobile operating
system designed to perform the functions of an automatic data
processing machine such as downloading and running multiple
applications simultaneously, including third-party applications, and
whether or not integrating other features such as digital cameras and
navigational aid systems.
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ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

4. For the purposes of heading 85.23: 6. For the purposes of heading 85.23 :

(a) “Solid-state non-volatile storage devices” (for example, “flash memory (a) "Solid-state non-volatile storage devices” (for example, “flash memory
cards” or “flash electronic storage cards”) are storage devices with a cards” or “flash electronic storage cards”) are storage devices with a
connecting socket, comprising in the same housing one or more flash connecting socket, comprising in the same housing one or more flash
memories (for example, “FLASH E2 PROM”) in the form of integrated memories (for example, “FLASH E2 PROM”) in the form of integrated
circuits mounted on a printed circuit board. They may include a circuits mounted on a printed circuit board. They may include a
controller in the form of an integrated circuit and discrete passive controller in the form of an integrated circuit and discrete passive
components, such as capacitors and resistors; components, such as capacitors and resistors;

(b) The term “smart cards” means cards which have embedded in them (b) The term “smart cards” means cards which have embedded in them
one or more electronic integrated circuits [a microprocessor, random one or more electronic integrated circuits [a microprocessor, random
access memory (RAM) or read-only memory (ROM)] in the form of chips. access memory (RAM) or read-only memory (ROM) in the form of chips.
These cards may contain contacts, a magnetic stripe or an embedded These cards may contain contacts, a magnetic stripe or an embedded
antenna but do not contain any other active or passive circuit antenna but do not contain any other active or passive circuit
elements. elements.

7. For the purposes of heading 85.24, “flat panel display modules” refer to
devices or apparatus for the display of information, equipped at a
minimum with a display screen, which are designed to be incorporated
into articles of other headings prior to use. Display screens for flat
panel display modules include, but are not limited to, those which are
flat, curved, flexible, foldable or stretchable in form. Flat panel display
modules may incorporate additional elements, including those necessary
for receiving video signals and the allocation of those signals to pixels on
the display. However, heading 85.24 does not include display modules
which are equipped with components for converting video signals (e.g., a
scaler IC, decoder IC or application processer) or have otherwise
assumed the character of goods of other headings.

For the classification of flat panel display modules defined in this Note,
heading 85.24 shall take precedence over any other heading in the
Nomenclature.
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ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

5. For the purposes of heading 8534.00.00, “printed circuits” are circuits 8. For the purposes of heading 8534.00 “printed circuits” are circuits obtained by
obtained by forming on an insulating base, by any printing process (for forming on an insulating base, by any printing process (for example,
example, embossing, plating-up, etching) or by the “film circuit” technique, embossing, plating-up, etching) or by the “film circuit” technique, conductor
conductor elements, contacts or other printed components (for example, elements, contacts or other printed components (for example inductances,
inductances, resistors, capacitors) alone or interconnected according to a pre- resistors, capacitors) alone or interconnected according to a pre-established
established pattern, other than elements which can produce, rectify, modulate pattern, other than elements which can produce, rectify, modulate or amplify
or amplify an electrical signal (for example, semiconductor elements). an electrical signal (for example, semiconductor elements).

The expression “printed circuits” does not cover circuits combined with The expression "printed circuits" does not cover circuits combined with
elements other than those obtained during the printing process, nor does it elements other than those obtained during the printing process, nor does it
cover individual, discrete resistors, capacitors or inductances. Printed circuits cover individual, discrete resistors, capacitors or inductances. Printed circuits
may, however, be fitted with non-printed connecting elements. may, however, be fitted with non-printed connecting elements.

Thin- or thick-film circuits comprising passive and active elements obtained Thin- or thick-film circuits comprising passive and active elements obtained
during the same technological process are to be classified in heading 85.42. during the same technological process are to be classified in heading 85.42.

6. For the purpose of heading 85.36, “connectors for optical fibres, optical fibre 9. For the purpose of heading 85.36, “connectors for optical fibres, optical fibre
bundles or cables” means connectors that simply mechanically align optical bundles or cables” means connectors that simply mechanically align optical
fibres end to end in a digital line system. They perform no other function, fibres end to end in a digital line system. They perform no other function,
such as the amplification, regeneration or modification of a signal. such as the amplification, regeneration or modification of a signal.

7. Heading 85.37 does not include cordless infrared devices for the remote 10. Heading 85.37 does not include cordless infrared devices for the remote
control of television receivers or other electrical equipment (heading 85.43). control of television receivers or other electrical equipment (heading 85.43).

11. For the purposes of heading 85.39, the expression “light-emitting diode
(LED) light sources” cover :

(a) “Light-emitting diode (LED) modules” which are electrical light

sources based on light-emitting diodes (LED) arranged in electrical
circuits and containing further elements like electrical,
mechanical, thermal or optical elements. They also contain
discrete active elements, discrete passive elements, or articles of
heading 85.36 or 85.42 for the purposes of providing power supply
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ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

or power control. Light-emitting diode (LED) modules do not have

a cap designed to allow easy installation or replacement in a
luminaire and ensure mechanical and electrical contact.

(b) “Light-emitting diode (LED) lamps” which are electrical light

sources containing one or more LED modules containing further
elements like electrical, mechanical, thermal or optical elements.
The distinction between light-emitting diode (LED) modules and
light- emitting diode (LED) lamps is that lamps have a cap
designed to allow easy installation or replacement in a luminaire
and ensure mechanical and electrical contact.

8. For the purposes of headings 85.41 and 85.42: 12. For the purposes of headings 85.41 and 85.42 :

(a) “Diodes, transistors and similar semiconductor devices” are (a) (i) “Semiconductor devices” are semiconductor devices the
semiconductor devices the operation of which depends on variations in operation of which depends on variations in resistivity on
resistivity on the application of an electric field; the application of an electric field or semiconductor-based
transducers.

Semiconductor devices may also include assembly of plural

elements, whether or not equipped with active and passive
device ancillary functions.

“Semiconductor-based transducers” are, for the purposes of

this definition, semiconductor-based sensors,
semiconductor-based actuators, semiconductor-based
resonators and semiconductor-based oscillators, which are
types of discrete semiconductor-based devices, which
perform an intrinsic function, which are able to convert any
kind of physical or chemical phenomena or an action into
an electrical signal or an electrical signal into any type of
physical phenomenon or an action.
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ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

All the elements in semiconductor-based transducers are

indivisibly combined, and may also include necessary
materials indivisibly attached, that enable their
construction or function.

The following expressions mean :

(1) “Semiconductor-based” means built or manufactured

on a semiconductor substrate or made of
semiconductor materials, manufactured by
semiconductor technology, in which the
semiconductor substrate or material plays a critical
and unreplaceable role of transducer function and
performance, and the operation of which is based on
semiconductor properties including physical,
electrical, chemical and optical properties.

(2) “Physical or chemical phenomena” relate to

phenomena, such as pressure, acoustic waves,
acceleration, vibration, movement, orientation,
strain, magnetic field strength, electric field
strength, light, radioactivity, humidity, flow,
chemicals concentration, etc.

(3) “Semiconductor-based sensor” is a type of

semiconductor device, which consists of
microelectronic or mechanical structures that are
created in the mass or on the surface of a
semiconductor and that have the function of
detecting physical or chemical quantities and
converting these into electric signals caused by
resulting variations in electric properties or
displacement of a mechanical structure.
 2012 VERSION 2022 VERSION
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ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

(4) “Semiconductor-based actuator” is a type of

semiconductor device, which consists of
microelectronic or mechanical structures that are
created in the mass or on the surface of a
semiconductor and that have the function of
converting electric signals into physical movement.

(5) “Semiconductor-based resonator” is a type of

semiconductor device, which consists of
microelectronic or mechanical structures that are
created in the mass or on the surface of a
semiconductor and that have the function of
generating a mechanical or electrical oscillation of a
predefined frequency that depends on the physical
geometry of these structures in response to an
external input.

(6) “Semiconductor-based oscillator” is a type of

semiconductor device, which consists of
microelectronic or mechanical structures that are
created in the mass or on the surface of a
semiconductor and that have the function of
generating a mechanical or electrical oscillation of a
predefined frequency that depends on the physical
geometry of these structures.

(ii) “Light-emitting diodes (LED)” are semiconductor devices

based on semiconductor materials which convert electrical
energy into visible, infra-red or ultra-violet rays, whether or
not electrically connected among each other and whether or
not combined with protective diodes. Light-emitting diodes
(LED) of heading 85.41 do not incorporate elements for the
purposes of providing power supply or power control;
 2012 VERSION 2022 VERSION
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ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

(b) “Electronic integrated circuits” are: (b) “Electronic integrated circuits” are :

(i) Monolithic integrated circuits in which the circuit elements (i) Monolithic integrated circuits in which the circuit elements
(diodes, transistors, resistors, capacitors, inductances, etc.) are (diodes, transistors, resistors, capacitors, inductances, etc.) are
created in the mass (essentially) and on the surface of a created in the mass (essentially) and on the surface of a
semiconductor or compound semiconductor material (for semiconductor or compound semiconductor material (for
example, doped silicon, gallium arsenide, silicon germanium, example, doped silicon, gallium arsenide, silicon germanium,
indium phosphide) and are inseparably associated; indium phosphide) and are inseparably associated;

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

(iii) Multichip integrated circuits consisting of two or more (iii) Multichip integrated circuits consisting of two or more
interconnected monolithic integrated circuits combined to all interconnected monolithic integrated circuits combined to all
intents and purposes indivisibly, whether or not on one or more intents and purposes indivisibly, whether or not on one or more
insulating substrates, with or without leadframes, but with no insulating substrates, with or without leadframes, but with no
other active or passive circuit elements. other active or passive circuit elements.

(iv) Multi-component integrated circuits (MCOs) : a combination

of one or more monolithic, hybrid, or multi-chip integrated
circuits with at least one of the following components :
silicon-based sensors, actuators, oscillators, resonators or
combinations thereof, or components performing the
functions of articles classifiable under heading 85.32, 85.33,
85.41, or inductors classifiable under heading 85.04, formed
to all intents and purposes indivisibly into a single body like
an integrated circuit, as a component of a kind used for
 2012 VERSION 2022 VERSION
CHAPTER 85 CHAPTER 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

assembly onto a printed circuit board (PCB) or other carrier,

through the connecting of pins, leads, balls, lands, bumps,
or pads.

For the purpose of this definition :

1. “Components” may be discrete, manufactured

independently then assembled onto the rest of the
MCO, or integrated into other components.

2. “Silicon based” means built on a silicon substrate, or

made of silicon materials, or manufactured onto
integrated circuit die.

3. (a) “Silicon-based sensors” consist of

microelectronic or mechanical structures that
are created in the mass or on the surface of a
semiconductor and that have the function of
detecting physical or chemical phenomena and
transducing these into electric signals, caused
by resulting variations in electric properties or
displacement of a mechanical structure.
“Physical or chemical phenomena” relates to
phenomena, such as pressure, acoustic waves,
acceleration, vibration, movement, orientation,
strain, magnetic field strength, electric field
strength, light, radioactivity, humidity, flow,
chemicals concentration, etc.

(b) “Silicon based actuators” consist of

microelectronic and mechanical structures that
are created in the mass or on the surface of a
semiconductor and that have the function of
 2012 VERSION 2022 VERSION
CHAPTER 85 CHAPTER 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

converting electrical signals into physical

movement.

(c) “Silicon based resonators” are components that

consist of microelectronic or mechanical
structures that are created in the mass or on
the surface of a semiconductor and have the
function of generating a mechanical or
electrical oscillation of a predefined frequency
that depends on the physical geometry of these
structures in response to an external input.

(d) “Silicon based oscillators” are active

components that consist of microelectronic or
mechanical structures that are created in the
mass or on the surface of a semiconductor and
that have the function of generating a
mechanical or electrical oscillation of a
predefined frequency that depends on the
physical geometry of these structures.

For the classification of the articles defined in this Note, headings 85.41 and For the classification of the articles defined in this Note, headings 85.41 and
85.42 shall take precedence over any other heading in the Nomenclature, except 85.42 shall take precedence over any other heading in the Nomenclature,
in the case of heading 85.23, which might cover them by reference to, in except in the case of heading 85.23, which might cover them by reference to,
particular, their function. in particular, their function.

9. For the purposes of heading 85.48, “spent primary cells, spent primary
batteries and spent electric accumulators” are those which are neither
usable as such because of breakage, cutting-up, wear or other reasons,
nor capable of being recharged.
 2012 VERSION 2022 VERSION
CHAPTER 85 CHAPTER 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

Subheading Note. Subheading Notes.

1.- Subheading 8525.81 covers only high-speed television cameras, digital

cameras and video camera recorders having one or more of the
following characteristics :

- writing speed exceeding 0.5 mm per microsecond;

- time resolution 50 nanoseconds or less;

- frame rate exceeding 225,000 frames per second.

2.- In respect of subheading 8525.82, radiation-hardened or radiation-

tolerant television cameras, digital cameras and video camera recorders
are designed or shielded to enable operation in a high-radiation
environment. These cameras are designed to withstand a total radiation
dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without
operational degradation.

3.- Subheading 8525.83 covers night vision television cameras, digital

cameras and video camera recorders which use a photocathode to
convert available light to electrons, which can be amplified and
converted to yield a visible image. This subheading excludes thermal
imaging cameras (generally subheading 8525.89).

1. Subheading 8527.12.00 covers only cassette-players with built-in amplifier, 4. Subheading 8527.12 covers only cassette-players with built-in amplifier,
without built-in loudspeaker, capable of operating without an external source without built-in loudspeaker, capable of operating without an external source
of electric power and the dimensions of which do not exceed 170 mm x 100 of electric power and the dimensions of which do not exceed 170 mm x 100
mm x 45 mm. mm x 45 mm.
 2012 VERSION 2022 VERSION
CHAPTER 85 CHAPTER 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES AND ACCESSORIES OF SUCH ARTICLES

5. For the purposes of subheadings 8549.11 to 8549.19, “spent primary

cells, spent primary batteries and spent electric accumulators” are those
which are neither usable as such because of breakage, cutting-up, wear
or other reasons, nor capable of being recharged.

Additional CARICOM Guideline :

1. Heading 8517.14.10 does not cover smart phones (8517.13).

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2012 VERSION 2022 VERSION

CHAPTER 87 CHAPTER 87

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

Notes. Notes.

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

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

Machines and working tools designed for fitting to tractors of heading 87.01 Machines and working tools designed for fitting to tractors of heading 87.01
as interchangeable equipment remain classified in their respective headings as interchangeable equipment remain classified in their respective headings
even if presented with the tractor, and whether or not mounted on it. even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in 3. Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in
heading 87.06. heading 87.06.

4. Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in 4. Heading 87.12 includes all children's bicycles. Other children's cycles fall in
heading 9503.00. heading 95.03.
 2012 VERSION 2022 VERSION
CHAPTER 87 CHAPTER 87

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

Subheading Note.

1.- Subheading 8708.22 covers :

(a) front windscreens (windshields), rear windows and other windows,

framed; and

(b) front windscreens (windshields), rear windows and other windows,

whether or not framed, incorporating heating devices or other
electrical or electronic devices,

when suitable for use solely or principally with the motor vehicles of
headings 87.01 to 87.05.
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2012 VERSION 2022 VERSION

CHAPTER 88 CHAPTER 88

AIRCRAFT, SPACECRAFT, AND PARTS THEREOF AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

Note.

1. For the purposes of this Chapter, the expression “unmanned aircraft”

means any aircraft, other than those of heading 88.01, designed to be
flown without a pilot on board. They may be designed to carry a payload
or equipped with permanently integrated digital cameras or other
equipment which would enable them to perform utilitarian functions
during their flight.

The expression “unmanned aircraft”, however, does not cover flying

toys, designed solely for amusement purposes (heading 95.03).

Subheading Note. Subheading Notes.

1. For the purposes of subheadings 8802.11.00 to 8802.40.00, the expression 1. For the purposes of subheadings 8802.11 to 8802.40, the expression
“unladen weight” means the weight of the machine in normal flying order, "unladen weight" means the weight of the machine in normal flying
excluding the weight of the crew and of fuel and equipment other than order, excluding the weight of the crew and of fuel and equipment other
permanently fitted items of equipment. than permanently fitted items of equipment.

2. For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to

8806.94, the expression "maximum take-off weight" means the
maximum weight of the machine in normal flying order, at take-off,
including the weight of payload, equipment and fuel.
 CHAPTER CHANGES
2012 VERSION TO 2022 VERSION
RED – DELETE, NEW - BLUE

2012 VERSION 2022 VERSION

SECTION XVIII SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
PARTS AND ACCESSORIES THEREOF INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90 CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; PARTS AND ACCESSORIES THEREOF AND APPARATUS; PARTS AND ACCESSORIES THEREOF

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Articles of a kind used in machines, appliances or for other technical (a) Articles of a kind used in machines, appliances or for other technical
uses, of vulcanised rubber other than hard rubber (heading 40.16), of uses, of vulcanised rubber other than hard rubber (heading 40.16), of
leather or of composition leather (heading 4205.00) or of textile leather or of composition leather (heading 42.05) or of textile material
material (heading 59.11); (heading 59.11);

(b) Supporting belts or other support articles of textile material, whose (b) Supporting belts or other support articles of textile material, whose
intended effect on the organ to be supported or held derives solely from intended effect on the organ to be supported or held derives solely from
their elasticity (for example, maternity belts, thoracic support their elasticity (for example, maternity belts, thoracic support
bandages, abdominal support bandages, supports for joints or bandages, abdominal support bandages, supports for joints or
muscles) (Section XI); muscles) (Section XI);

(c) Refractory goods of heading 69.03; ceramic wares for laboratory, (c) Refractory goods of heading 69.03; ceramic wares for laboratory,
chemical or other technical uses, of heading 69.09; chemical or other technical uses, of heading 69.09;

(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of (d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of
base metal or of precious metal, not being optical elements (heading base metal or of precious metal, not being optical elements (heading
83.06 or Chapter 71); 83.06 or Chapter 71);
 2012 VERSION 2022 VERSION
SECTION XVIII SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
PARTS AND ACCESSORIES THEREOF INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90 CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; PARTS AND ACCESSORIES THEREOF AND APPARATUS; PARTS AND ACCESSORIES THEREOF

(e) Goods of heading 70.07, 7008.00.00, 70.11, 7014.00, 70.15 or 70.17; (e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;

(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (f) Parts of general use, as defined in Note 2 to Section XV, of base metal
(Section XV) or similar goods of plastics (Chapter 39); (Section XV) or similar goods of plastics (Chapter 39); however,
articles specially designed for use exclusively in implants in
medical, surgical, dental or veterinary sciences are to be classified
in heading 90.21;

(g) Pumps incorporating measuring devices, of heading 84.13; (g) Pumps incorporating measuring devices, of heading 84.13;
weight-operated counting or checking machinery, or separately weight-operated counting or checking machinery, or separately
presented weights for balances (heading 84.23); lifting or handling presented weights for balances (heading 84.23); lifting or handling
machinery (headings 84.25 to 84.28); paper or paperboard cutting machinery (headings 84.25 to 84.28); paper or paperboard cutting
machines of all kinds (heading 84.41); fittings for adjusting work or machines of all kinds (heading 84.41); fittings for adjusting work or
tools on machine-tools, of heading 84.66, including fittings with optical tools on machine-tools or water-jet cutting machines, of heading
devices for reading the scale (for example, “optical” dividing heads) but 84.66, including fittings with optical devices for reading the scale (for
not those which are in themselves essentially optical instruments (for example, "optical" dividing heads) but not those which are in
example, alignment telescopes); calculating machines (heading 84.70); themselves essentially optical instruments (for example, alignment
valves or other appliances of heading 84.81; machines and apparatus telescopes); calculating machines (heading 84.70); valves or other
(including apparatus for the projection or drawing of circuit patterns on appliances of heading 84.81; machines and apparatus (including
sensitized semiconductor materials) of heading 84.86; apparatus for the projection or drawing of circuit patterns on
sensitised semiconductor materials) of heading 84.86;
 2012 VERSION 2022 VERSION
SECTION XVIII SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
PARTS AND ACCESSORIES THEREOF INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90 CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; PARTS AND ACCESSORIES THEREOF AND APPARATUS; PARTS AND ACCESSORIES THEREOF

(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (h) Searchlights or spotlights of a kind used for cycles or motor vehicles
(heading 85.12); portable electric lamps of heading 85.13; (heading 85.12); portable electric lamps of heading 85.13;
cinematographic sound recording, reproducing or re-recording cinematographic sound recording, reproducing or re-recording
apparatus (heading 85.19); sound-heads (heading 85.22); television apparatus (heading 85.19); sound-heads (heading 85.22); television
cameras, digital cameras and video camera recorders (heading 85.25); cameras, digital cameras and video camera recorders (heading 85.25);
radar apparatus, radio navigational aid apparatus or radio remote radar apparatus, radio navigational aid apparatus or radio remote
control apparatus (heading 85.26); connectors for optical fibres, control apparatus (heading 85.26); connectors for optical fibres, optical
optical fibre bundles or cables (heading 85.36); numerical control fibre bundles or cables (heading 85.36); numerical control apparatus of
apparatus of heading 85.37; sealed beam lamp units of heading 85.39; heading 85.37; sealed beam lamp units of heading 85.39; optical fibre
optical fibre cables of heading 85.44; cables of heading 85.44;

(ij) Searchlights or spotlights of heading 94.05; (ij) Searchlights or spotlights of heading 94.05;

(k) Articles of Chapter 95; (k) Articles of Chapter 95;

(l) Monopods, bipods, tripods and similar articles, of heading 96.20;

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

(m) Spools, reels or similar supports (which are to be classified according to (n) Spools, reels or similar supports (which are to be classified according
their constituent material, for example, in heading 39.23 or Section to their constituent material, for example, in heading 39.23 or Section
XV). XV).
 2012 VERSION 2022 VERSION
SECTION XVIII SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
PARTS AND ACCESSORIES THEREOF INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90 CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; PARTS AND ACCESSORIES THEREOF AND APPARATUS; PARTS AND ACCESSORIES THEREOF

2. Subject to Note 1 above, parts and accessories for machines, apparatus, 2. Subject to Note 1 above, parts and accessories for machines, apparatus,
instruments or articles of this Chapter are to be classified according to the instruments or articles of this Chapter are to be classified according to the
following rules: following rules :

(a) Parts and accessories which are goods included in any of the headings (a) Parts and accessories which are goods included in any of the headings
of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87,
85.48 or 90.33) are in all cases to be classified in their respective 85.48 or 90.33) are in all cases to be classified in their respective
headings; headings;

(b) Other parts and accessories, if suitable for use solely or principally (b) Other parts and accessories, if suitable for use solely or principally
with a particular kind of machine, instrument or apparatus, or with a with a particular kind of machine, instrument or apparatus, or with a
number of machines, instruments or apparatus of the same heading number of machines, instruments or apparatus of the same heading
(including a machine, instrument or apparatus of heading 90.10, (including a machine, instrument or apparatus of heading 90.10, 90.13
90.13 or 90.31) are to be classified with the machines, instruments or or 90.31) are to be classified with the machines, instruments or
apparatus of that kind; apparatus of that kind;

(c) All other parts and accessories are to be classified in heading (c) All other parts and accessories are to be classified in heading 90.33.
9033.00.00.

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

4. Heading 90.05 does not apply to telescopic sights for fitting to arms, 4. Heading 90.05 does not apply to telescopic sights for fitting to arms,
periscopic telescopes for fitting to submarines or tanks, or to telescopes for periscopic telescopes for fitting to submarines or tanks, or to telescopes for
machines, appliances, instruments or apparatus of this Chapter or Section machines, appliances, instruments or apparatus of this Chapter or Section
XVI; such telescopic sights and telescopes are to be classified in heading XVI; such telescopic sights and telescopes are to be classified in heading
90.13. 90.13.
 2012 VERSION 2022 VERSION
SECTION XVIII SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
PARTS AND ACCESSORIES THEREOF INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90 CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; PARTS AND ACCESSORIES THEREOF AND APPARATUS; PARTS AND ACCESSORIES THEREOF

5. Measuring or checking optical instruments, appliances or machines which, 5. Measuring or checking optical instruments, appliances or machines which,
but for this Note, could be classified both in heading 90.13 and in heading but for this Note, could be classified both in heading 90.13 and in heading
90.31 are to be classified in heading 90.31. 90.31 are to be classified in heading 90.31.

6. For the purposes of heading 90.21, the expression “orthopaedic appliances” 6. For the purposes of heading 90.21, the expression “orthopaedic appliances”
means appliances for: means appliances for :

- Preventing or correcting bodily deformities; or - Preventing or correcting bodily deformities; or

- Supporting or holding parts of the body following an illness, operation - Supporting or holding parts of the body following an illness, operation
or injury. or injury.

Orthopaedic appliances include footwear and special insoles designed to Orthopaedic appliances include footwear and special insoles designed to
correct orthopaedic conditions, provided that they are either (1) made to correct orthopaedic conditions, provided that they are either (1) made to
measure; or (2) mass-produced, presented singly and not in pairs and measure or (2) mass-produced, presented singly and not in pairs and
designed to fit either foot equally. designed to fit either foot equally.

7. Heading 90.32 applies only to: 7. Heading 90.32 applies only to :

(a) Instruments and apparatus for automatically controlling the flow, level, (a) Instruments and apparatus for automatically controlling the flow, level,
pressure or other variables of liquids or gases, or for automatically pressure or other variables of liquids or gases, or for automatically
controlling temperature, whether or not their operation depends on an controlling temperature, whether or not their operation depends on an
electrical phenomenon which varies according to the factor to be electrical phenomenon which varies according to the factor to be
automatically controlled, which are designed to bring this factor to, and automatically controlled, which are designed to bring this factor to,
maintain it at, a desired value, stabilized against disturbances, by and maintain it at, a desired value, stabilized against disturbances, by
constantly or periodically measuring its actual value; and constantly or periodically measuring its actual value; and
 2012 VERSION 2022 VERSION
SECTION XVIII SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
PARTS AND ACCESSORIES THEREOF INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

CHAPTER 90 CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; PARTS AND ACCESSORIES THEREOF AND APPARATUS; PARTS AND ACCESSORIES THEREOF

(b) Automatic regulators of electrical quantities, and instruments or (b) Automatic regulators of electrical quantities, and instruments or
apparatus for automatically controlling non-electrical quantities the apparatus for automatically controlling non-electrical quantities the
operation of which depends on an electrical phenomenon varying operation of which depends on an electrical phenomenon varying
according to the factor to be controlled, which are designed to bring according to the factor to be controlled, which are designed to bring
this factor to, and maintain it at, a desired value, stabilized against this factor to, and maintain it at, a desired value, stabilized against
disturbances, by constantly or periodically measuring its actual value. disturbances, by constantly or periodically measuring its actual value.

Additional CARICOM Guideline. Additional CARICOM Guideline

1. Heading 90.06 does not cover digital cameras (85.25). 1 Heading 90.06 does not cover digital cameras (85.25).
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MISCELLANEOUS MANUFACTURED ARTICLES MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94 CHAPTER 94

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

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40
or 63; or 63;

(b) Mirrors designed for placing on the floor or ground (for example, (b) Mirrors designed for placing on the floor or ground (for example,
cheval-glasses (swing-mirrors)) of heading 70.09; cheval-glasses (swing-mirrors)) of heading 70.09;

(c) Articles of Chapter 71; (c) Articles of Chapter 71;

(d) Parts of general use as defined in Note 2 to Section XV, of base metal (d) Parts of general use as defined in Note 2 to Section XV, of base metal
(Section XV), or similar goods of plastics (Chapter 39), or safes of (Section XV), or similar goods of plastics (Chapter 39), or safes of
heading 8303.00.00; heading 8303.00;

(e) Furniture specially designed as parts of refrigerating or freezing (e) Furniture specially designed as parts of refrigerating or freezing
equipment of heading 84.18; furniture specially designed for sewing equipment of heading 84.18; furniture specially designed for sewing
machines (heading 84.52); machines (heading 84.52);

(f) Lamps or lighting fittings of Chapter 85; (f) Lamps or light sources and parts thereof;
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MISCELLANEOUS MANUFACTURED ARTICLES MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94 CHAPTER 94

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

(g) Furniture specially designed as parts of apparatus of heading 85.18 (g) Furniture specially designed as parts of apparatus of heading 85.18
(heading 85.18), of headings 85.19 or 85.21 (heading 85.22) or of (heading 85.18), of heading 85.19 or 85.21 (heading 85.22) or of
headings 85.25 to 85.28 (heading 85.29); headings 85.25 to 85.28 (heading 85.29);

(h) Articles of heading 87.14; (h) Articles of heading 87.14;

(ij) Dentists’ chairs incorporating dental appliances of Heading 90.18 or (ij) Dentists' chairs incorporating dental appliances of Heading 90.18 or
dentists’ spittoons (heading 90.18); dentists' spittoons (heading 90.18);

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

(l) Toy furniture or toy lamps or lighting fittings (heading 9503.00), (l) Toy furniture or toy luminaires and lighting fittings (heading 95.03),
billiard tables or other furniture specially constructed for games billiard tables or other furniture specially constructed for games
(heading 95.04), furniture for conjuring tricks or decorations (other (heading 95.04), furniture for conjuring tricks or decorations (other
than electric garlands) such as Chinese lanterns (heading 95.05). than lighting strings) such as Chinese lanterns (heading 95.05); or

(m) Monopods, bipods, tripods and similar articles (heading 96.20).

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

The following are, however, to be classified in the above-mentioned headings The following are, however, to be classified in the above-mentioned headings
even if they are designed to be hung, to be fixed to the wall or to stand one on even if they are designed to be hung, to be fixed to the wall or to stand one on
the other: the other :
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MISCELLANEOUS MANUFACTURED ARTICLES MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94 CHAPTER 94

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

(a) Cupboards, bookcases, other shelved furniture (including single (a) Cupboards, bookcases, other shelved furniture (including single
shelves presented with supports for fixing them to the wall) and unit shelves presented with supports for fixing them to the wall) and unit
furniture; furniture;

(b) Seats and beds. (b) Seats and beds.

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

(B) Goods described in heading 94.04, presented separately, are not to be (B) Goods described in heading 94.04, presented separately, are not to be
classified in heading 94.01, 94.02 or 94.03 as parts of goods. classified in heading 94.01, 94.02 or 94.03 as parts of goods.

4. For the purposes of heading 94.06, the expression “prefabricated buildings” 4. For the purposes of heading 94.06, the expression "prefabricated buildings"
means buildings which are finished in the factory or put up as elements, means buildings which are finished in the factory or put up as elements,
presented together, to be assembled on site, such as housing or worksite presented together, to be assembled on site, such as housing or worksite
accommodation, offices, schools, shops, sheds, garages or similar buildings. accommodation, offices, schools, shops, sheds, garages or similar buildings.

Prefabricated buildings include "modular building units" of steel,

normally presented in the size and shape of a standard shipping
container, but substantially or completely pre-fitted internally. Such
modular building units are normally designed to be assembled together
to form permanent buildings.
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CHAPTER 95 CHAPTER 95

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

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Candles (heading 3406.00); (a) Candles (heading 34.06);

(b) Fireworks or other pyrotechnic articles of heading 36.04; (b) Fireworks or other pyrotechnic articles of heading 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length (c) Yarns, monofilament, cords or gut or the like for fishing, cut to length
but not made up into fishing lines, of Chapter 39, heading 4206.00.00 but not made up into fishing lines, of Chapter 39, heading 420.006 or
or Section XI; Section XI;

(d) Sports bags or other containers of heading 42.02, 43.03 or 4304.00; (d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;

(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62; (e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and
special articles of apparel of textiles, of Chapter 61 or 62, whether
or not incorporating incidentally protective components such as
pads or padding in the elbow, knee or groin areas (for example,
fencing clothing or soccer goalkeeper jerseys);

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

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

(h) Walking-sticks, whips, riding-crops or the like (heading 6602.00.00), or (h) Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts
parts thereof (heading 66.03); thereof (heading 66.03);

(ij) Unmounted glass eyes for dolls or other toys, of heading 70.18; (ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;
 2012 VERSION 2022 VERSION
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TOYS, GAMES AND SPORTS REQUISITES; TOYS, GAMES AND SPORTS REQUISITES;
PARTS AND ACCESSORIES THEREOF PARTS AND ACCESSORIES THEREOF

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

(l) Bells, gongs or the like of heading 83.06; (l) Bells, gongs or the like of heading 83.06;

(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and (m) Pumps for liquids (heading 84.13), filtering or purifying machinery and
apparatus for liquids or gases (heading 84.21), electric motors (heading apparatus for liquids or gases (heading 84.21), electric motors (heading
85.01), electric transformers (heading 85.04), discs, tapes, solid-state 85.01), electric transformers (heading 85.04), discs, tapes, solid-state
non-volatile storage devices, “smart cards” and other media for the non-volatile storage devices, "smart cards" and other media for the
recording of sound or of other phenomena, whether or not recorded recording of sound or of other phenomena, whether or not recorded
(heading 85.23), radio remote control apparatus (heading 85.26) or (heading 85.23), radio remote control apparatus (heading 85.26) or
cordless infrared remote control devices (heading 85.43); cordless infrared remote control devices (heading 85.43);

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

(o) Children’s bicycles (heading 8712.00); (o) Children's bicycles (heading 87.12);

(p) Unmanned aircraft (heading 88.06);

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

(q) Spectacles, goggles or the like, for sports or outdoor games (heading (r) Spectacles, goggles or the like, for sports or outdoor games (heading
90.04); 90.04);

(r) Decoy calls or whistles (heading 92.08); (s) Decoy calls or whistles (heading 92.08);

(s) Arms or other articles of Chapter 93; (t) Arms or other articles of Chapter 93;

(t) Electric garlands of all kinds (heading 94.05); (u) Lighting strings of all kinds (heading 94.05);

(v) Monopods, bipods, tripods and similar articles (heading 96.20);

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

(u) Racket strings, tents or other camping goods, or gloves, mittens and (w) Racket strings, tents or other camping goods, or gloves, mittens and
mitts (classified according to their constituent material); or mitts (classified according to their constituent material); or

(v) Tableware, kitchenware, toilet articles, carpets and other textile floor (x) Tableware, kitchenware, toilet articles, carpets and other textile floor
coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and
similar articles having a utilitarian function (classified according to similar articles having a utilitarian function (classified according to
their constituent material). their constituent material).

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

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

4. Subject to the provisions of Note 1 above, heading 9503.00 applies, inter alia, 4. Subject to the provisions of Note 1 above, heading 95.03 applies inter alia to
to articles of this heading combined with one or more items, which cannot be articles of this heading combined with one or more items, which cannot be
considered as sets under the terms of General Interpretative Rule 3(b), and considered as sets under the terms of General Interpretative Rule 3 (b), and
which, if presented separately, would be classified in other headings, provided which, if presented separately, would be classified in other headings, provided
the articles are put up together for retail sale and the combinations have the the articles are put up together for retail sale and the combinations have the
essential character of toys. essential character of toys.

5. Heading 9503.00 does not cover articles which, on account of their design, 5. Heading 95.03 does not cover articles which, on account of their design,
shape or constituent material, are indentifiable as intended exclusively for shape or constituent material, are identifiable as intended exclusively for
animals, for example, “pet toys” (classification in their own appropriate animals, for example, “pet toys” (classification in their own appropriate
heading). heading).

6. For the purposes of heading 95.08 :

(a) The expression “amusement park rides” means a device or
combination of devices or equipment that carry, convey, or direct
a person or persons over or through a fixed or restricted course,
including watercourses, or within a defined area for the primary
purposes of amusement or entertainment. Such rides may be
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TOYS, GAMES AND SPORTS REQUISITES; TOYS, GAMES AND SPORTS REQUISITES;
PARTS AND ACCESSORIES THEREOF PARTS AND ACCESSORIES THEREOF

combined within an amusement park, theme park, water park or

fairground. These amusement park rides do not include equipment
of a kind commonly installed in residences or playgrounds;
(b) The expression “water park amusements” means a device or
combination of devices or equipment that are characterised by a
defined area involving water, with no purposes built path. Water
park amusements only include equipment designed specifically for
water parks; and
(c) The expression “fairground amusements” means games of chance,
strength or skill, which commonly employ an operator or
attendant and may be installed in permanent buildings or
independent concession stalls. Fairground amusements do not
include equipment of heading 95.04.
This heading does not include equipment more specifically classified
elsewhere in the Nomenclature.

Subheading Note.
Subheading Note.
1. Subheading 9504.50.00 covers:
1. Subheading 9504.50 covers :
(a) Video game consoles from which the image is reproduced on a
television receiver, a monitor or other external screen or surface; or (a) Video game consoles from which the image is reproduced on a
television receiver, a monitor or other external screen or surface; or
(b) Video game machines having a self-contained video screen, whether or
not portable. This subheading does not cover video game consoles or (b) Video game machines having a self-contained video screen, whether or
machines operated by coins, banknotes, bank cards, tokens or by any not portable.
other means of payment (subheading 9504.30.00).
This subheading does not cover video game consoles or machines operated by
coins, banknotes, bank cards, tokens or by any other means of payment
(subheading 9504.30).
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MISCELLANEOUS MANUFACTURED ARTICLES MISCELLANEOUS MANUFACTURED ARTICLES

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Pencils for cosmetic or toilet uses (Chapter 33); (a) Pencils for cosmetic or toilet uses (Chapter 33);

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

(c) Imitation jewellery (heading 71.17); (c) Imitation jewellery (heading 71.17);

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

(e) Cutlery or other articles of Chapter 82 with handles or other parts of (e) Cutlery or other articles of Chapter 82 with handles or other parts of
carving or moulding materials; heading 96.01 or 9602.00 applies, carving or moulding materials; heading 96.01 or 96.02 applies,
however, to separately presented handles or other parts of such however, to separately presented handles or other parts of such
articles; articles;

(f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), (f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03),
mathematical drawing pens (heading 90.17), brushes of a kind mathematical drawing pens (heading 90.17), brushes of a kind special-
specialised for use in dentistry or for medical, surgical or veterinary ised for use in dentistry or for medical, surgical or veterinary purposes
purposes (heading 90.18)]; (heading 90.18));

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

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

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

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting (k) Articles of Chapter 94 (for example, furniture, luminaires and lighting
 2012 VERSION 2022 VERSION
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MISCELLANEOUS MANUFACTURED ARTICLES MISCELLANEOUS MANUFACTURED ARTICLES

fittings); fittings);

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

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

2. In heading 9602.00 the expression “vegetable or mineral carving material” 2. In heading 96.02 the expression "vegetable or mineral carving material"
means: means :

(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a (a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a
kind used for carving (for example, corozo and dom); kind used for carving (for example, corozo and dom);

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

3. In heading 96.03 the expression “prepared knots and tufts for broom or brush 3. In heading 96.03 the expression "prepared knots and tufts for broom or brush
making” applies only to unmounted knots and tufts of animal hair, vegetable making" applies only to unmounted knots and tufts of animal hair, vegetable
fibre or other material, which are ready for incorporation without division in fibre or other material, which are ready for incorporation without division in
brooms or brushes, or which require only such further minor processes as brooms or brushes, or which require only such further minor processes as
trimming to shape at the top, to render them ready for such incorporation. trimming to shape at the top, to render them ready for such incorporation.

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

CHAPTER 97 CHAPTER 97

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Notes. Notes.

1. This Chapter does not cover: 1. This Chapter does not cover :

(a) Unused postage or revenue stamps, postal stationery (stamped paper) (a) Unused postage or revenue stamps, postal stationery (stamped paper)
or the like, of heading 4907.00; or the like, of heading 49.07;

(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (b) Theatrical scenery, studio back-cloths or the like, of painted canvas
(heading 5907.00.00) except if they may be classified in heading (heading 59.07) except if they may be classified in heading 97.06; or
9706.00.00; or
(c) Pearls, natural or cultured, or precious or semi-precious stones
(c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).
(headings 71.01 to 71.03).
2 Heading 97.01 does not apply to mosaics that are mass-produced
reproductions, casts or works of conventional craftsmanship of a
commercial character, even if these articles are designed or created by
artists.

2. For the purposes of heading 9702.00.00, the expression “original engravings, 3. For the purposes of heading 97.02, the expression "original engravings, prints
prints and lithographs” means impressions produced directly, in black and and lithographs" means impressions produced directly, in black and white or
white or in colour, of one or of several plates wholly executed by hand by the in colour, of one or of several plates wholly executed by hand by the artist,
artist, irrespective of the process or of the material employed by him, but not irrespective of the process or of the material employed by him, but not
including any mechanical or photomechanical process. including any mechanical or photomechanical process.
 2012 VERSION 2022 VERSION
SECTION XXI SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97 CHAPTER 97

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

3. Heading 9703.00.00 does not apply to mass-produced reproductions or works 4. Heading 97.03 does not apply to mass-produced reproductions or works of
of conventional craftsmanship of a commercial character, even if these conventional craftsmanship of a commercial character, even if these articles
articles are designed or created by artists. are designed or created by artists.

4. (A) Subject to Notes 1 to 3 above, articles of this Chapter are to be 5. (A) Subject to Notes 1 to 4 above, articles of this Chapter are to be
classified in this Chapter and not in any other Chapter of the classified in this Chapter and not in any other Chapter of the
Nomenclature. Nomenclature.

(B) Heading 9706.00.00 does not apply to articles of the preceding (B) Heading 97.06 does not apply to articles of the preceding headings of
headings of this Chapter. this Chapter.

5. Frames around paintings, drawings, pastels, collages or similar decorative 6. Frames around paintings, drawings, pastels, collages or similar decorative
plaques, engravings, prints or lithographs are to be classified with those plaques, engravings, prints or lithographs are to be classified with those
articles, provided they are of a kind and of a value normal to those articles. articles, provided they are of a kind and of a value normal to those articles.
Frames which are not of a kind or of a value normal to the articles referred to Frames which are not of a kind or of a value normal to the articles referred to
in this Note are to be classified separately. in this Note are to be classified separately.
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SECTION VI Section VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes. Notes.

1. (A) Goods (other than radioactive ores) answering to a description in 1. (A) Goods (other than radioactive ores) answering to a description in
heading 28.44 or 28.45 are to be classified in those headings and in heading 28.44 or 28.45 are to be classified in those headings and in no
no other heading of the Nomenclature. other heading of the Nomenclature.

(B) Subject to paragraph (A), goods answering to a description in heading (B) Subject to paragraph (A) above, goods answering to a description in
28.43, 28.46 or 28.52 are to be classified in those headings and in no heading 28.43, 28.46 or 28.52 are to be classified in those headings
other heading of this Section. and in no other heading of this Section.

2. Subject Note 1, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06,
3303.00, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of
put up in measured doses or for retail sale are to be classified in those being put up in measured doses or for retail sale are to be classified in those
headings and in no other heading of the Nomenclature. headings and in no other heading of the Nomenclature.

3. Goods put up in sets consisting of two or more separate constituents, some or 3. Goods put up in sets consisting of two or more separate constituents, some or
all of which fall in this Section and are intended to be mixed together to all of which fall in this Section and are intended to be mixed together to
obtain a product of Section VI or VII, are to be classified in the heading obtain a product of Section VI or VII, are to be classified in the heading
appropriate to that product, provided that the constituents are: appropriate to that product, provided that the constituents are :

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

(b) presented together; and (b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in (c) identifiable, whether by their nature or by the relative proportions in
which they are present, as being complementary one to another. which they are present, as being complementary one to another.
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PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

4. Where a product answers to a description in one or more of the headings

in Section VI by virtue of being described by name or function and also
to heading 38.27, then it is classifiable in a heading that references the
product by name or function and not under heading 38.27.
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SECTION IV SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;
AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS,
TOBACCO SUBSTITUTES WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION
WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS
INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

Note. Note.

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

TEXTILES AND TEXTILE ARTICLES TEXTILES AND TEXTILE ARTICLES

Notes. Notes.

1. This Section does not cover: 1. This Section does not cover:

(b) Animal brush making bristles or hair (heading 05.02); horsehair or (a) Animal brush making bristles or hair (heading 05.02); horsehair or
horsehair waste (heading 05.11); horsehair waste (heading 05.11);

(c) Human hair or articles of human hair (heading 0501.00.00, (b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04),
6703.00.00 or 67.04), except straining cloth of a kind commonly used except filtering or straining cloth of a kind commonly used in oil
in oil presses or the like (heading 59.11); presses or the like (heading 59.11);

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

(e) Asbestos of heading 25.24 or articles of asbestos or other products of (d) Asbestos of heading 25.24 or articles of asbestos or other products of
heading 68.12 or 68.13; heading 68.12 or 68.13;

(f) Articles of heading 30.05 or 30.06; yarn used to clean between the (e) Articles of heading 30.05 or 30.06; yarn used to clean between the
teeth (dental floss), in individual retail packages, of heading 33.06; teeth (dental floss), in individual retail packages, of heading 33.06;

(g) Sensitised textiles of headings 37.01 to 3704.00.00; (f) Sensitised textiles of headings 37.01 to 37.04;

(h) Monofilament of which any cross-sectional dimension exceeds 1 mm or (g) Monofilament of which any cross-sectional dimension exceeds 1 mm or
strip or the like (for example, artificial straw) of an apparent width strip or the like (for example, artificial straw) of an apparent width
exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other
basketware or wickerwork of such monofilament or strip (Chapter 46); basketware or wickerwork of such monofilament or strip (Chapter 46);

(i) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated,
coated, covered or laminated with plastics, or articles thereof, of coated, covered or laminated with plastics, or articles thereof, of
Chapter 39; Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated,
 2012 VERSION 2022 VERSION
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coated, covered or laminated with rubber, or articles thereof, of coated, covered or laminated with rubber, or articles thereof, of
Chapter 40; Chapter 40;

(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles (k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles
of furskin, artificial fur or articles thereof, of heading 43.03 or 4304.00; of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;

(l) Articles of textile materials of heading 4201.00.00 or 42.02; (l) Articles of textile materials of heading 42.01 or 42.02;

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

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

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

(p) Goods of Chapter 67; (p) Goods of Chapter 67;

(q) Abrasive-coated textile material (heading 68.05) and also carbon fibres (q) Abrasive-coated textile material (heading 68.05) and also carbon fibres
or articles of carbon fibres of heading 68.15; or articles of carbon fibres of heading 68.15;

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

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

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

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, (u) Articles of Chapter 96 (for example, brushes, travel sets for sewing,
slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons,
napkins (diapers) and napkin liners for babies); or napkins (diapers) and napkin liners.); or

(v) Articles of chapter 97. (v) Articles of Chapter 97.

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TEXTILES AND TEXTILE ARTICLES TEXTILES AND TEXTILE ARTICLES

2. (A) Goods classifiable in Chapters 50 to 55 or in heading 5809.00.00 or 2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02
59.02 and of a mixture of two or more textile materials are to be and of a mixture of two or more textile materials are to be classified as
classified as if consisting wholly of that one textile material which if consisting wholly of that one textile material which predominates by
predominates by weight over any other single textile material. weight over any other single textile material.

When no one textile material predominates by weight, the goods are to When no one textile material predominates by weight, the goods are to
be classified as if consisting wholly of that one textile material which is be classified as if consisting wholly of that one textile material which is
covered by the heading which occurs last in numerical order among covered by the heading which occurs last in numerical order among
those which equally merit consideration. those which equally merit consideration.

(B) For the purposes of the above rule: (B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading 5110.00.00) and metallised (a) Gimped horsehair yarn (heading 51.10) and metallised yarn
yarn (heading 5605.00.00) are to be treated as a single textile (heading 56.05) are to be treated as a single textile material the
material the weight of which is to be taken as the aggregate of weight of which is to be taken as the aggregate of the weights of
the weights of its components; for the classification of woven its components; for the classification of woven fabrics, metal
fabrics, metal thread is to be regarded as a textile material; thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by (b) The choice of appropriate heading shall be effected by
determining first the Chapter and then the applicable heading determining first the Chapter and then the applicable heading
within that Chapter, disregarding any materials not classified in within that Chapter, disregarding any materials not classified in
that Chapter; that Chapter;

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

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

(C) The provisions of paragraphs (A) and (B) above apply also to the yarns (C) The provisions of paragraphs (A) and (B) above apply also to the yarns
referred to in Notes 3, 4, 5 or 6 below. referred to in Notes 3, 4, 5 or 6 below.
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3. (A) For the purposes of this Section, and subject to the exceptions in 3. (A) For the purposes of this Section, and subject to the exceptions in
paragraph (B) below, yarns (single, multiple (folded) or cabled) of the paragraph (B) below, yarns (single, multiple (folded) or cabled) of the
following descriptions are to be treated as “twine, cordage, ropes and following descriptions are to be treated as "twine, cordage, ropes and
cables”: cables":

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

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

(c) Of true hemp or flax: (c) Of true hemp or flax:

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

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

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

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

(f) Reinforced with metal thread. (f) Reinforced with metal thread.

(B) Exceptions: (B) Exceptions:

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

(b) Man-made filament tow of Chapter 55 and multifilament yarn (b) Man-made filament tow of Chapter 55 and multifilament yarn
without twist or with a twist of less than 5 turns per metre of without twist or with a twist of less than 5 turns per metre of
Chapter 54; Chapter 54;

(c) Silk worm gut of heading 5006.00.00, and monofilaments of (c) Silk worm gut of heading 50.06, and monofilaments of Chapter
Chapter 54; 54;
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(d) Metallised yarn of heading 5605.00.00; yarn reinforced with (d) Metallised yarn of heading 56.05; yarn reinforced with metal
metal thread is subject to paragraph (A)(f) above; and thread is subject to paragraph (A)(f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of heading (e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
5606.00.00.

4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression 4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression
“put up for retail sale” in relation to yarn means, subject to the "put up for retail sale" in relation to yarn means, subject to the
exceptions in paragraph (B) below, yarn [single, multiple (folded) or exceptions in paragraph (B) below, yarn (single, multiple (folded) or
cabled] put up: cabled) put up:

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

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

(ii) 125 g in other cases; (ii) 125 g in other cases;

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

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

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

(iii) 500 g in other cases; (iii) 500 g in other cases;

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(c) In hanks or skeins comprising several smaller hanks or skeins (e) In hanks or skeins comprising several smaller hanks or skeins
separated by dividing threads which render them independent one of separated by dividing threads which render them independent
the other, each of uniform weight not exceeding: one of the other, each of uniform weight not exceeding:

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

(ii) 125 g in other cases. (ii) 125 g in other cases.

(B) Exceptions: (B) Exceptions:

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

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

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

(b) Multiple (folded) or cabled yarn, unbleached: (i) Multiple (folded) or cabled yarn, unbleached:

(i) Of silk or waste silk, however put up; or (iii) Of silk or waste silk, however put up; or

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

(a) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or (j) Multiple (folded) or cabled yarn of silk or waste silk, bleached,
printed, measuring 133 decitex or less; and dyed or printed, measuring 133 decitex or less; and

(b) Single, multiple (folded) or cabled yarn of any textile material: (k) Single, multiple (folded) or cabled yarn of any textile material:

(i) In cross-reeled hanks or skeins; or (iii) In cross-reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its use in (iv) Put up on supports or in some other manner indicating
the textile industry (for example, on cops, twisting mill tubes, its use in the textile industry (for example, on cops,
pirns, conical bobbins or spindles, or reeled in the form of twisting mill tubes, pirns, conical bobbins or spindles, or
cocoons for embroidery looms). reeled in the form of cocoons for embroidery looms).
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5. For the purposes of headings 52.04, 54.01 and 55.08, the expression “sewing 5. For the purposes of headings 52.04, 54.01 and 55.08 the expression "sewing
thread” means multiple (folded) or cabled yarn: thread" means multiple (folded) or cabled yarn:

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

(b) Dressed for use as sewing thread; and (b) Dressed for use as sewing thread; and

(c) With a final “Z” twist. (c) With a final "Z" twist.

6. For the purposes of this Section, the expression “high tenacity yarn” means 6. For the purposes of this Section, the expression "high tenacity yarn" means
yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater
the following: than the following:

Single yarn of nylon or other polyamides, or of polyesters 60 cN/tex Single yarn of nylon or other polyamides, or of polyesters.60 cN/tex

Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters . Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters.
53 cN/tex 53 cN/tex

Single, multiple (folded) or cabled yarn of viscose rayon 27 cN/tex. Single, multiple (folded) or cabled yarn of viscose 27 cN/tex

7. For the purposes of this Section, the expression “made-up” means: 7. For the purposes of this Section, the expression "made-up" means:

(a) Cut otherwise than into squares or rectangles; (i) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing (ii) Produced in the finished state, ready for use (or merely needing
separation by cutting dividing threads) without sewing or other working separation by cutting dividing threads) without sewing or other
(for example, certain dusters, towels, table cloths, scarf squares, working (for example, certain dusters, towels, table cloths, scarf
blankets); squares, blankets);

(c) Cut to size and with at least one heat-sealed edge with a visibly tapered (iii) Cut to size and with at least one heat-sealed edge with a visibly tapered
or compressed border and the other edges treated as described in any or compressed border and the other edges treated as described in any
other subparagraph of this Note, but excluding fabrics the cut edges of other subparagraph of this Note, but excluding fabrics the cut edges of
which have been prevented from unravelling by hot cutting or by other which have been prevented from unravelling by hot cutting or by other
simple means; simple means;
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(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, (iv) Hemmed or with rolled edges, or with a knotted fringe at any of the
but excluding fabrics the cut edges of which have been prevented from edges, but excluding fabrics the cut edges of which have been
unravelling by whipping or by other simple means; prevented from unravelling by whipping or by other simple means;

(e) Cut to size and having undergone a process of drawn thread work; (v) Cut to size and having undergone a process of drawn thread work;

(f) Assembled by sewing, gumming or otherwise (other than piece goods (vi) Assembled by sewing, gumming or otherwise (other than piece goods
consisting of two or more lengths of identical material joined end to end consisting of two or more lengths of identical material joined end to
and piece goods composed of two or more textiles assembled in layers, end and piece goods composed of two or more textiles assembled in
whether or not padded); layers, whether or not padded);

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

8. For the purposes of Chapters 50 to 60: 8. For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and 60 and, except where the context otherwise (a) Chapters 50 to 55 and 60 and, except where the context otherwise
requires, Chapters 56 to 59 do not apply to goods made up within the requires, Chapters 56 to 59 do not apply to goods made up within the
meaning of Note 7 above; and meaning of Note 7 above; and

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

9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of
parallel textile yarns superimposed on each other at acute or right angles. parallel textile yarns superimposed on each other at acute or right angles.
These layers are bonded at the intersections of the yarns by an adhesive or by These layers are bonded at the intersections of the yarns by an adhesive or by
thermal bonding. thermal bonding.

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

11. For the purposes of this Section, the expression “impregnated” includes 11. For the purposes of this Section, the expression "impregnated" includes
“dipped”. "dipped".

12. For the purposes of this Section, the expression “polyamides” includes 12. For the purposes of this Section, the expression "polyamides" includes
“aramids”. "aramids".
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13. For the purposes of this Section and, where applicable, throughout the 13. For the purposes of this Section and, where applicable, throughout the
Nomenclature, the expression “elastomeric yarn” means filament yarn, Nomenclature, the expression “elastomeric yarn” means filament yarn,
including monofilament, of synthetic textile material, other than textured yarn, including monofilament, of synthetic textile material, other than textured
which does not break on being extended to three times its original length and yarn, which does not break on being extended to three times its original
which returns, after being extended to twice its original length, within a period length and which returns, after being extended to twice its original length,
of five minutes, to a length not greater than one and a half times its original within a period of five minutes, to a length not greater than one and a half
length. times its original length.

14. Unless the context otherwise requires, textile garments of different headings are 14. Unless the context otherwise requires, textile garments of different headings
to be classified in their own headings even if put up in sets for retail sale. For are to be classified in their own headings even if put up in sets for retail sale.
the purposes of this Note, the expression “textile garments” means garments of For the purposes of this Note, the expression "textile garments" means
headings 61.01 to 61.14 and headings 62.01 to 62.11. garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

15. Subject to Note 1 to Section XI, textiles, garments and other textile
articles, incorporating chemical, mechanical or electronic components
for additional functionality, whether incorporated as built-in
components or within the fibre or fabric, are classified in their
respective headings in Section XI provided that they retain the essential
character of the goods of this Section.

Subheading Notes. Subheading Notes.

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

(a) Unbleached yarn (a) Unbleached yarn

Yarn which: Yarn which:

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

(ii) is of indeterminate colour (“grey yarn”), manufactured from (ii) is of indeterminate colour ("grey yarn"), manufactured from
garnetted stock. garnetted stock.
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TEXTILES AND TEXTILE ARTICLES TEXTILES AND TEXTILE ARTICLES

Such yarn may have been treated with a colourless dressing or fugitive Such yarn may have been treated with a colourless dressing or fugitive
dye (which disappears after simple washing with soap) and, in the case of dye (which disappears after simple washing with soap) and, in the case
man-made fibres, treated in the mass with delustring agents (for of man-made fibres, treated in the mass with delustring agents (for
example, titanium dioxide). example, titanium dioxide).

(b) Bleached yarn

(b) Bleached yarn
Yarn which:
Yarn which:
(i) has undergone a bleaching process, is made of bleached fibres or,
(i) has undergone a bleaching process, is made of bleached fibres or,
unless the context otherwise requires, has been dyed white
unless the context otherwise requires, has been dyed white (whether
(whether or not in the mass) or treated with a white dressing;
or not in the mass) or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached fibres; or
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folded) or cabled and consists of unbleached and
(iii) is multiple (folded) or cabled and consists of unbleached and
bleached yarns.
bleached yarns.
(c) Coloured (dyed or printed) yarn
(c) Coloured (dyed or printed) yarn
Yarn which:
Yarn which:
(i) is dyed (whether or not in the mass) other than white or in a
(i) is dyed (whether or not in the mass) other than white or in a fugitive
fugitive colour, or printed, or made from dyed or printed fibres;
colour, or printed, or made from dyed or printed fibres;
(ii) consists of a mixture of dyed fibres of different colours or of a
(ii) consists of a mixture of dyed fibres of different colours or of a
mixture of unbleached or bleached fibres with coloured fibres
mixture of unbleached or bleached fibres with coloured fibres (marl
(marl or mixture yarns), or is printed in one or more colours at
or mixture yarns), or is printed in one or more colours at intervals to
intervals to give the impression of dots;
give the impression of dots;
(iii) is obtained from slivers or rovings which have been printed; or
(iii) is obtained from slivers or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached
bleached yarn and coloured yarn.
yarn and coloured yarn.
 2012 VERSION 2022 VERSION
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TEXTILES AND TEXTILE ARTICLES TEXTILES AND TEXTILE ARTICLES

The above definitions also apply, mutatis mutandis, to monofilament and The above definitions also apply, mutatis mutandis, to monofilament
to strip or the like of Chapter 54. and to strip or the like of Chapter 54.

(d) Unbleached woven fabric (d) Unbleached woven fabric

Woven fabric made from unbleached yarn and which has not been Woven fabric made from unbleached yarn and which has not been
bleached, dyed or printed. Such fabric may have been treated with a bleached, dyed or printed. Such fabric may have been treated with a
colourless dressing or a fugitive dye. colourless dressing or a fugitive dye.

(e) Bleached woven fabric (l) Bleached woven fabric

Woven fabric which: Woven fabric which:

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

(ii) consists of bleached yarn; or (ii) consists of bleached yarn; or

(iii) consists of unbleached and bleached yarn. (iii) consists of unbleached and bleached yarn.

(f) Dyed woven fabric (f) Dyed woven fabric

Woven fabric which: Woven fabric which:

(i) is dyed a single uniform colour other than white (unless the context (i) is dyed a single uniform colour other than white (unless the
otherwise requires) or has been treated with a coloured finish other context otherwise requires) or has been treated with a coloured
than white (unless the context otherwise requires), in the piece; or finish other than white (unless the context otherwise requires), in
the piece; or

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

(g) Woven fabric of yarns of different colours (g) Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabric) which: Woven fabric (other than printed woven fabric) which:
 2012 VERSION 2022 VERSION
SECTION XI SECTION XI

TEXTILES AND TEXTILE ARTICLES TEXTILES AND TEXTILE ARTICLES

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

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

(iii) consists of marl or mixture yarns. (iii) consists of marl or mixture yarns.

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

(h) Printed woven fabric (h) Printed woven fabric

Woven fabric which has been printed in the piece, whether or not made Woven fabric which has been printed in the piece, whether or not made
from yarns of different colours. from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics (The following are also regarded as printed woven fabrics: woven
bearing designs made, for example, with a brush or spray gun, by means fabrics bearing designs made, for example, with a brush or spray gun,
of transfer paper, by flocking or by the batik process.) by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or The process of mercerisation does not affect the classification of yarns or
fabrics within the above categories. fabrics within the above categories.

The definitions at paragraphs (d) to (h) apply, mutatis mutandis, to knitted or The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or
crocheted fabrics. crocheted fabrics.

(ij) Plain weave (ij) Plain weave

A fabric construction in which each yarn of the weft passes alternately A fabric construction in which each yarn of the weft passes alternately
over and under successive yarns of the warp and each yarn of the warp over and under successive yarns of the warp and each yarn of the warp
passes alternately over and under successive yarns of the weft. passes alternately over and under successive yarns of the weft.
 2012 VERSION 2022 VERSION
SECTION XI SECTION XI

TEXTILES AND TEXTILE ARTICLES TEXTILES AND TEXTILE ARTICLES

2. (A) Products of Chapters 56 to 63 containing two or more textile materials 2. (A) Products of Chapters 56 to 63 containing two or more textile materials
are to be regarded as consisting wholly of that textile material which are to be regarded as consisting wholly of that textile material which
would be selected under Note 2 to this Section for the classification of a would be selected under Note 2 to this Section for the classification of a
product of Chapters 50 to 55 or of heading 5809.00.00 consisting of the product of Chapters 50 to 55 or of heading 58.09 consisting of the
same textile materials. same textile materials.

(B) For the application of this rule: (B) For the application of this rule:

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

(b) in the case of textile products consisting of a ground fabric and a (b) in the case of textile products consisting of a ground fabric and a
pile or looped surface no account shall be taken of the ground pile or looped surface no account shall be taken of the ground
fabric; fabric;

(c) in the case of embroidery of heading 58.10 and goods thereof, only (c) in the case of embroidery of heading 58.10 and goods thereof,
the ground fabric shall be taken into account. However, embroidery only the ground fabric shall be taken into account. However,
without visible ground, and goods thereof, shall be classified with embroidery without visible ground, and goods thereof, shall be
reference to the embroidering threads alone. classified with reference to the embroidering threads alone.
 CHAPTER CHANGES
2012 VERSION TO 2022 VERSION
RED – DELETE, NEW - BLUE

2012 VERSION 2022 VERSION

SECTION XVI SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; MACHINERY AND MECHANICAL APPLIANCES;

ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND
RECORDERS AND REPRODUCERS, TELEVISION IMAGE RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND SOUND RECORDERS AND REPRODUCERS,
AND PARTS AND ACCESSORIES OF SUCH ARTICLES AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes. Notes.

1. This Section does not cover: 1. This Section does not cover :

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or
vulcanised rubber (heading 40.10), or other articles of a kind used in of vulcanised rubber (heading 40.10), or other articles of a kind used in
machinery or mechanical or electrical appliances or for other technical machinery or mechanical or electrical appliances or for other technical
uses, of vulcanised rubber other than hard rubber (heading 40.16); uses, of vulcanised rubber other than hard rubber (heading 40.16);

(b) Articles of leather or of composition leather (heading 4205.00) or of (b) Articles of leather or of composition leather (heading 42.05) or of
furskin (heading 43.03), of a kind used in machinery or mechanical furskin (heading 43.03), of a kind used in machinery or mechanical
appliances or for other technical uses; appliances or for other technical uses;

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

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

(e) Transmission or conveyor belts or belting, of textile material (heading (e) Transmission or conveyor belts or belting, of textile material (heading
5910.00.00) or other articles of textile material for technical uses 5910.00) or other articles of textile material for technical uses (heading
(heading 59.11); 59.11);

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of (f) Precious or semi-precious stones (natural, synthetic or reconstructed)
headings 71.02 to 71.04, or articles wholly of such stones of heading of headings 71.02 to 71.04, or articles wholly of such stones of heading
71.16, except unmounted worked sapphires and diamonds for styli 71.16, except unmounted worked sapphires and diamonds for styli
(heading 85.22); (heading 85.22);
 2012 VERSION 2022 VERSION
SECTION XVI SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; MACHINERY AND MECHANICAL APPLIANCES;

ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND
RECORDERS AND REPRODUCERS, TELEVISION IMAGE RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND SOUND RECORDERS AND REPRODUCERS,
AND PARTS AND ACCESSORIES OF SUCH ARTICLES AND PARTS AND ACCESSORIES OF SUCH ARTICLES

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

(h) Drill pipe (heading 73.04); (h) Drill pipe (heading 73.04);

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

(k) Articles of Chapter 82 or 83; (k) Articles of Chapter 82 or 83;

(l) Articles of Section XVII; (l) Articles of Section XVII;

(m) Articles of Chapter 90;

(m) Articles of Chapter 90;
(n) Clocks, watches or other articles of Chapter 91;
(n) Clocks, watches or other articles of Chapter 91;
(o) Interchangeable tools of heading 82.07 or brushes of a kind used as
(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts parts of machines (heading 96.03); similar interchangeable tools are to
of machines (heading 96.03); similar interchangeable tools are to be be classified according to the constituent material of their working part
classified according to the constituent material of their working part (for (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or
example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09); 69.09);

(p) Articles of Chapter 95; or (p) Articles of Chapter 95; or

(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (q) Typewriter or similar ribbons, whether or not on spools or in cartridges
(classified according to their constituent material, or in heading 96.12 if (classified according to their constituent material, or in heading 96.12
inked or otherwise prepared for giving impressions). if inked or otherwise prepared for giving impressions), or monopods,
bipods, tripods and similar articles, of heading 96.20.
 2012 VERSION 2022 VERSION
SECTION XVI SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; MACHINERY AND MECHANICAL APPLIANCES;

ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND
RECORDERS AND REPRODUCERS, TELEVISION IMAGE RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND SOUND RECORDERS AND REPRODUCERS,
AND PARTS AND ACCESSORIES OF SUCH ARTICLES AND PARTS AND ACCESSORIES OF SUCH ARTICLES

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to 2. Subject to Note 1 to this section, Note 1 to Chapter 84 and to Note 1 to
Chapter 85, parts of machines (not being parts of the articles of heading 84.84, Chapter 85, parts of machines (not being parts of the articles of heading
85.44, 85.45, 85.46 or 85.47) are to be classified according to the following 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the
rules: following rules :

(a) Parts which are goods included in any of the headings of Chapter 84 or (a) Parts which are goods included in any of the headings of Chapter 84 or
85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85 other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87,
8503.00.00, 85.22, 85.29, 85.38 and 85.48) are in all cases to be 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified
classified in their respective headings; in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind (b) Other parts, if suitable for use solely or principally with a particular
of machine, or with a number of machines of the same heading (including kind of machine, or with a number of machines of the same heading
a machine of heading 84.79 or 85.43) are to be classified with the (including a machine of heading 84.79 or 85.43) are to be classified
machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, with the machines of that kind or in heading 84.09, 84.31, 84.48,
8503.00.00, 85.22, 85.29 or 85.38 as appropriate. However, parts which 84.66, 84.73, 8503.00, 85.22, 85.29 or 85.38 as appropriate. However,
are equally suitable for use principally with the goods of headings 85.17 parts which are equally suitable for use principally with the goods of
and 85.25 to 85.28 are to be classified in heading 85.17; headings 85.17 and 85.25 to 85.28 are to be classified in heading
85.17 and parts which are suitable for use solely or principally
with the goods of heading 85.24 are to be classified in heading
85.29;

(c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, (c) All other parts are to be classified in heading 84.09, 84.31, 84.48,
84.73, 8503.00.00, 85.22, 85.29 or 85.38 as appropriate or, failing that, 84.66, 84.73, 8503.00, 85.22, 85.29 or 85.38 as appropriate or, failing
in heading 84.87 or 85.48. that, in heading 84.87 or 85.48.

3. Unless the context otherwise requires, composite machines consisting of two or 3. Unless the context otherwise requires, composite machines consisting of two
more machines fitted together to form a whole and other machines designed or more machines fitted together to form a whole and other machines
for the purpose of performing two or more complementary or alternative designed for the purpose of performing two or more complementary or
functions are to be classified as if consisting only of that component or as alternative functions are to be classified as if consisting only of that
being that machine which performs the principal function. component or as being that machine which performs the principal function.
 2012 VERSION 2022 VERSION
SECTION XVI SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; MACHINERY AND MECHANICAL APPLIANCES;

ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND
RECORDERS AND REPRODUCERS, TELEVISION IMAGE RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND SOUND RECORDERS AND REPRODUCERS,
AND PARTS AND ACCESSORIES OF SUCH ARTICLES AND PARTS AND ACCESSORIES OF SUCH ARTICLES

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

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

6. (a) Throughout the Nomenclature, the expression “electrical and

electronic waste and scrap” means electrical and electronic
assemblies, printed circuit boards, and electrical or electronic
articles that :

(i) have been rendered unusable for their original purposes by

breakage, cutting-up or other processes or are economically
unsuitable for repair, refurbishment or renovation to render
them fit for their original purposes; and

(ii) are packaged or shipped in a manner not intended to protect

individual articles from damage during transportation,
loading and unloading operations.

(b) Mixed consignments of “electrical and electronic waste and

scrap” and other waste and scrap are to be classified in heading
85.49.

(c) This Section does not cover municipal waste, as defined in Note
4 to Chapter 38.