Section XIV:  Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Chapter 71:  Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Notes.

1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
   1. Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
   2. Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2. 1. Headings Nos. 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles (*).
   2. Heading No. 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
3. This Chapter does not cover:

   a) Amalgams of precious metal, or colloidal precious metal (heading No. 28.43);

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

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

   d) Supported catalysts (heading No. 38.15);

   e) Articles of heading No. 42.02 or 42.03 referred to in Note 2 B) to Chapter 42;

   f) Articles of heading No. 43.03 or 43.04;

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

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

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

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

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

   m) Arms or parts thereof (Chapter 93);

   n) Articles covered by Note 2 to Chapter 95;

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

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

4. 1. The expression "precious metal" means silver, gold and platinum.
   2. The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.
   3. The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2 (b) to Chapter 96.
5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
   1. An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
   2. An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;
   3. Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6. Except where the context otherwise requires, any reference in the Classification to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7. Throughout the Classification the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
8. Subject to Note 1 a) to Section VI, goods answering to a description in heading No. 71.12 are to be classified in that heading and in no other heading of the Nomenclature.
9. For the purposes of heading No. 71.13, the expression "articles of jewellery" means:
   1. Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
   2. Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).
10. For the purposes of heading No. 71.14, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.
11. For the purposes of heading No. 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading No. 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading No. 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
    
    (*)  The italic portion of this Note constitutes an optional text.

Subheading Notes.

1. For the purposes of subheadings Nos. 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions "powder" and "in powder form" mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.
2. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of subheadings Nos. 7110.11 and 7110.19, the expression "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium.
3. For the classification of alloys in the subheadings of heading No. 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

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

Chapter 68:  Articles of stone, plaster, cement, asbestos, mica or similar materials

Notes.

1. This Chapter does not cover:

   a) Goods of Chapter 25;

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

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

   d) Articles of Chapter 71;

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

   f) Lithographic stones of heading No. 84.42;

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

   h) Dental burrs (heading No. 90.18);

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

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

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

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

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

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

Chapter 69:  Ceramic products

Notes.

1. This Chapter applies only to ceramic products which have been fired after shaping. Headings Nos. 69.04 to 69.14 apply only to such products other than those classifiable in headings Nos. 69.01 to 69.03.
2. This Chapter does not cover:

   a) Products of heading No. 28.44;

   b) Articles of heading No. 68.04;

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

   d) Cermets of heading No. 81.13;

   e) Articles of Chapter 82;

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

   g) Artificial teeth (heading No. 90.21);

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

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

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

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

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

Chapter 70:  Glass and glassware

Notes.

1. This Chapter does not cover:
   1. Goods of heading No. 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
   2. Articles of Chapter 71 (for example, imitation jewellery);
   3. Optical fibre cables of heading No. 85.44, electrical insulators (heading No. 85.46) or fittings of insulating material of heading No. 85.47;
   4. Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
   5. Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading No. 94.05;
   6. Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
   7. Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of headings Nos. 70.03, 70.04 and 70.05:
   1. glass is not regarded as "worked" by reason of any process it has undergone before annealing;
   2. cutting to shape does not affect the classification of glass in sheets;
   3. the expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading No. 70.06 remain classified in that heading whether or not they have the character of articles.
4. For the purposes of heading No. 70.19, the expression "glass wool" means:
   1. Mineral wools with a silica (SiO2) content not less than 60% by weight;
   2. Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.
   Mineral wools which do not comply with the above specifications fall in heading No. 68.06.
5. Throughout the Classification, the expression "glass" includes fused quartz and other fused silica.

Subheading Note.

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

Section XII:  Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

Chapter 64:  Footwear, gaiters and the like; parts of such articles

Notes.

1. This Chapter does not cover:
   1. Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
   2. Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
   3. Worn footwear of heading No. 63.09;
   4. Articles of asbestos (heading No. 68.12);
   5. Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No. 90.21); or
   6. Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading No. 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No. 96.06.
3. For the purposes of this Chapter:
   1. the term "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
   2. the term "leather" refers to the goods of headings Nos. 41.04 to 41.09.
4. Subject to Note 3 to this Chapter:
   1. the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
   2. the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading Note.

1. For the purposes of subheadings Nos. 6402.11, 6402.19, 6403.11, 6403.19 and 6404.11, the expression "sports footwear" applies only to:
   1. footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, stops, clips, bars or the like;
   2. skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Chapter 65:  Headgear and parts thereof

Notes.

1. This Chapter does not cover:
   1. Worn headgear of heading No. 63.09;
   2. Asbestos headgear (heading No. 68.12); or
   3. Dolls' hats, other toy hats or carnival articles of Chapter 95.
2. Heading No. 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

Chapter 66:  Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Notes.

1. This Chapter does not cover:
   1. Measure walking-sticks or the like (heading No. 90.17);
   2. Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
   3. Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2. Heading No. 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading No. 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

Chapter 67:  Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Notes.

1. This Chapter does not cover:
   1. Straining cloth of human hair (heading No. 59.11);
   2. Floral motifs or lace, of embroidery or other textile fabric (Section XI);
   3. Footwear (Chapter 64);
   4. Headgear or hair-nets (Chapter 65);
   5. Toys, sports requisites or carnival articles (Chapter 95); or
   6. Feather dusters, powder-puffs or hair sieves (Chapter 96).
2. Heading No. 67.01 does not cover:
   1. Articles in which feathers or down constitute only filling or padding (for example, bedding of heading No. 94.04);
   2. Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or
   3. Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02.
3. Heading No. 67.02 does not cover:
   1. Articles of glass (Chapter 70); or
   2. Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

Section XI:  Textiles and textile articles

Notes.

1. This Section does not cover:

   a) Animal brush making bristles or hair (heading No. 05.02); horsehair or horsehair waste (heading No. 05.03);

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

   c) Cotton linters or other vegetable materials of Chapter 14;

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

   e) Articles of heading No. 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading No. 33.06;

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

   g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

   h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

   ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

   k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading No. 43.03 or 43.04;

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

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

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

   o) Hair-nets or other headgear or parts thereof of Chapter 65;

   p) Goods of Chapter 67;

   q) Abrasive-coated textile material (heading No. 68.05) and also carbon fibres or articles of carbon fibres of heading No. 68.15;

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

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

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

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

   v) Articles of Chapter 97.

2. 1. Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
      
      When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
   2. For the purposes of the above rule:
      1. Gimped horsehair yarn (heading No. 51.10) and metallised yarn (heading No. 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
      2. The choice of appropriate heading shall be effected by determining .first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
      3. When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
      4. Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
   3. The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.
3. 1. For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":
      1. Of silk or waste silk, measuring more than 20,000 decitex;
      2. Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;
      3. Of true hemp or flax:
         1. Polished or glazed, measuring 1,429 decitex or more; or
         2. Not polished or glazed, measuring more than 20,000 decitex;
      4. Of coir, consisting of three or more plies;
      5. Of other vegetable fibres, measuring more than 20,000 decitex; or
      6. Reinforced with metal thread.
   2. Exceptions:
      1. Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
      2. Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;
      3. Silk worm gut of heading No. 50.06, and monofilaments of Chapter 54;
      4. Metallised yarn of heading No. 56.05; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and
      5. Chenille yarn, gimped yarn and loop wale-yarn of heading No. 56.06.
4. 1. For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
      1. On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
         1. 85 g in the case of silk, waste silk or man-made filament yarn; or
         2. 125 g in other cases
      2. In balls, hanks or skeins of a weight not exceeding:
         1. 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
         2. 125 g in the case of all other yarns of less than 2,000 decitex; or
         3. 500 g in other cases;
      3. In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
         1. 85 g in the case of silk, waste silk or man-made filament yarn; or
         2. 125 g in other cases.
   2. Exceptions:
      1. Single yarn of any textile material, except:
         1. Single yarn of wool or fine animal hair, unbleached; and
         2. Single yarn of wool of fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
      2. Multiple (folded) or cabled yarn, unbleached:
         1. Of silk or waste silk, however put up; or
         2. Of other textile material except wool or fine animal hair, in hanks or skeins;
      3. Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
      4. Single, multiple (folded) or cabled yarn of any textile material:
         1. In cross-reeled hanks or skeins; or
         2. Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5. For the purposes of headings Nos. 52.04, 54.01 and 55.08 the expression "sewing thread" means multiple (folded) or cabled yarn:
   1. Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
   2. Dressed for use as sewing thread; and
   3. With a final "Z" twist.
6. For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
    

   For the purposes of this Section, the expression high tenacity yarn means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following

   Single yarn of nylon or other polyamides, or of polyesters	60 cN/tex
   Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters	53 cN/tex
   Single, multiple (folded) or cabled yarn of viscose rayon	27 cN/tex.

7. For the purposes of this Section, the expression "made up" means:
   1. Cut otherwise than into squares or rectangles;
   2. Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
   3. Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
   4. Cut to size and having undergone a process of drawn thread work;
   5. Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
   6. Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the lenght.
8. For the purposes of Chapters 50 to 60:
   1. Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and
   2. Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11. For the purposes of this Section, the expression "impregnated" includes "dipped".
12. For the purposes of this Section, the expression "polyamides" includes "aramids".
13. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings Nos. 61.01 to 61.14 and headings Nos. 62.01 to 62.11.

Subheading Notes.

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

   a) Elastomeric yarn
   
   Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

   b) Unbleached yarn
   
   Yarn which:

   1. has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
   2. is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.
      
      Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

   c) Bleached yarn
   
   Yarn which:

   1. has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
   2. consists of a mixture of unbleached and bleached fibres; or
   3. is multiple (folded) or cabled and consists of unbleached and bleached yarns.

   d) Coloured (dyed or printed) yarn
   
   Yarn which:

   1. is dyed (whether or not in the mass) other than white or in a fugitive colour or printed, or made from dyed or printed fibres;
   2. consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
   3. is obtained from slivers or rovings which have been printed; or
   4. is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
      
      The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

   e) Unbleached woven fabric
   
   Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

   f) Bleached woven fabric
   
   Woven fabric which:

   1. has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
   2. consists of bleached yarn; or
   3. consists of unbleached and bleached yarn.

   g) Dyed woven fabric
   
   Woven fabric which:

   1. is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or
   2. consists of coloured yarn of a single uniform colour.

   h) Woven fabrics of yarns of different colours
   
   Woven fabric (other than printed woven fabric) which:

   1. consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);
   2. consists of unbleached or bleached yarn and coloured yarn; or
   3. consists of marl or mixture yarns.
      
      (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

   ij) Printed woven fabric
   
   Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
   
   (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
   
   The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

   k) Plain weave
   
   A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

2. 1. Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.
   2. For the application of this rule:
      1. where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;
      2. in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
      3. in the case of embroidery of heading No. 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

Chapter 50:  Silk

Chapter 51:  Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Note.

1. Throughout the Classification:
   1. "Wool" means the natural fibre grown by sheep or lambs;
   2. "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
   3. "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading No. 05.02) and horsehair (heading No. 05.03).

Chapter 52:  Cotton

Subheading Note.

1. For the purposes of subheadings Nos. 5209.42 and 5211.42, the expression "denim" means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

Chapter 53:  Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Chapter 54:  Man-made filaments

Notes.

1. Throughout the Classification, the term "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
   1. By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or
   2. By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.
      
      The terms "synthetic" and "artificial", used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).
      
      The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials".
2. Headings Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

Chapter 55:  Man-made staple fibres

Note.

1. Headings Nos. 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:
   1. Length of tow exceeding 2 m;
   2. Twist less than 5 turns per metre;
   3. Measuring per filament less than 67 decitex;
   4. Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;
   5. Total measurement of tow more than 20,000 decitex.
      
      Tow of a length not exceeding 2 m is to be classified in heading No. 55.03 or 55.04.

Chapter 56:  Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Notes.

1. This Chapter does not cover:
   1. Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading No. 34.01, polishes, creams or similar preparations of heading No. 34.05, fabric softeners of heading No. 38.09) where the textile material is present merely as a carrying medium;
   2. Textile products of heading No. 58.11;
   3. Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No. 68.05);
   4. Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No. 68.14); or
   5. Metal foil on a backing of felt or nonwovens (Section XV).
2. The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
3. Headings Nos. 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).
   
   Heading No. 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.
   
   Headings Nos. 56.02 and 56.03 do not, however, cover:
   1. Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
   2. Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or
   3. Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).
4. Heading No. 56.04 does not cover textile yarn, or strip or the like of heading No. 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

Chapter 57:  Carpets and other textile floor coverings

Notes.

1. For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
2. This Chapter does not cover floor covering underlays.

Chapter 58:  Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Notes.

1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
2. Heading No. 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
3. For the purposes of heading No. 58.03, "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
4. Heading No. 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading No. 56.08.
5. For the purposes of heading No. 58.06, the expression "narrow woven fabrics" means:
   1. Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
   2. Tubular woven fabrics of a flattened width not exceeding 30 cm; and
   3. Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
      
      Narrow woven fabrics with woven fringes are to be classified in heading No. 58.08.
6. In heading No. 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading No. 58.05).
7. In addition to the products of heading No. 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

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

Notes.

1. Except where the context otherwise requires, for the purposes of this Chapter the expression "textile fabrics" applies only to the woven fabrics of Chapter 50 to 55 and headings Nos. 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading No. 58.08 and the knitted or crocheted fabrics of heading No. 60.02.
2. Heading No. 59.03 applies to:
   1. Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:
      1. Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
      2. Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 °C and 30 °C (usually Chapter 39);
      3. Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);
      4. Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
      5. Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or
      6. Textile products of heading No. 58.11;
   2. Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No. 56.04.
3. For the purposes of heading No. 59.05, the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
   
   This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No. 48.14) or on a textile backing (generally heading No. 59.07).
4. For the purposes of heading No. 59.06, the expression "rubberised textile fabrics" means:
   1. Textile fabrics impregnated, coated, covered or laminated with rubber,
      1. Weighing not more than 1,500 g/m²; or
      2. Weighing more than 1,500 g/m² and containing more than 50% by weight of textile material;
   2. Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No. 56.04;
   3. Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
      
      This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading No. 58.11.
5. Heading No. 59.07 does not apply to:
   1. Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
   2. Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
   3. Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;
   4. Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
   5. Wood veneered on a backing of textile fabrics (heading No. 44.08);
   6. Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No. 68.05);
   7. Agglomerated or reconstituted mica, on a backing of textile fabrics (heading No. 68.14); or
   8. Metal foil on a backing of textile fabrics (Section XV).
6. Heading No. 59.10 does not apply to:
   1. Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
   2. Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading No. 40.10).
7. Heading No. 59.11 applies to the following goods, which do not fall in any other heading of Section XI:
   1. Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings Nos. 59.08 to 59.10), the following only:
      1. Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
      2. Bolting cloth;
      3. Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
      4. Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
      5. Textile fabric reinforced with metal, of a kind used for technical purposes;
      6. Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
   2. Textile articles (other than those of headings Nos. 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

Chapter 60:  Knitted or crocheted fabrics

Notes.

1. This Chapter does not cover:
   1. Crochet lace of heading No. 58.04;
   2. Labels, badges or similar articles, knitted or crocheted, of heading No. 58.07; or
   3. Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading No. 60.01.
2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
3. Throughout the Classification any reference to "knitted" goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

Chapter 61:  Articles of apparel and clothing accessories, knitted or crocheted

Notes.

1. This Chapter applies only to made up knitted or crocheted articles.
2. This Chapter does not cover:
   1. Goods of heading No. 62.12;
   2. Worn clothing or other worn articles of heading No. 63.09; or
   3. Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.21).
3. For the purposes of headings Nos. 61.03 and 61.04:
   1. The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in the same fabric and comprising:
      • one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
      • one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
      All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
      
      If several separate components to cover the lower part of the body are presented together (for example, two pair of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girl's suits, the skirt or divided skirt, the other garments being considered separately.
      
      The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
      • morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
      • evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
      • dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
   2. The term "ensemble" means a set of garments (other than suits and articles of heading No. 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
      • one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
      • one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
      All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading No. 61.12.
4. Headings Nos. 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading No. 61.05 does not cover sleeveless garments.
5. Heading No. 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
6. For the purposes of heading No. 61.11:
   1. The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;
   2. Articles which are, prima facie, classifiable both in heading No. 61.11 and in other headings of this Chapter are to be classified in heading No. 61.11.
7. For the purposes of heading No. 61.12, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
   1. a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
   2. a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
      • one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
      • one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
      The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
      
      All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
8. Garments which are, prima facie, classifiable both in heading No. 61.13 and in other headings of this Chapter, excluding heading No. 61.11, are to be classified in heading No. 61.13.
9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
   
   Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
10. Articles of this Chapter may be made of metal thread.

Chapter 62:  Articles of apparel and clothing accessories, not knitted or crocheted

Notes.

1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading No. 62.12.)
2. This Chapter does not cover:
   1. Worn clothing or other worn articles of heading No. 63.09; or
   2. Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.21).
3. For the purposes of headings Nos. 62.03 and 62.04:
   1. The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in the same fabric and comprising:
      • one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
      • one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
      All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
      
      If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
      
      The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
      • morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
      • evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
      • dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
   2. The term "ensemble" means a set of garments (other than suits and articles of heading No. 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
      • one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
      • one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
      All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading No. 62.11.
4. For the purposes of heading No. 62.09:
   1. The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;
   2. Articles which are, prima facie, classifiable both in heading No. 62.09 and in other headings of this Chapter are to be classified in heading No. 62.09.
5. Garments which are, prima facie, classifiable both in heading No. 62.10 and in other headings of this Chapter, excluding heading No. 62.09, are to be classified in heading No. 62.10.
6. For the purposes of heading No. 62.11, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-county or alpine). They consist either of:
   1. a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
   2. a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
      • one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
      • one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
      The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
      
      All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading No. 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading No. 62.14.
8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
   
   Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
9. Articles of this Chapter may be made of metal thread.

Chapter 63:  Other made up textile articles; sets; worn clothing and worn textile articles; rags

Notes.

1. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. Sub-Chapter I does not cover:
   1. Goods of Chapters 56 to 62; or
   2. Worn clothing or other worn articles of heading No. 63.09.
3. Heading No. 63.09 applies only to the following goods:
   1. Articles of textile materials:
      1. Clothing and clothing accessories, and parts thereof;
      2. Blankets and travelling rugs;
      3. Bed linen, table linen, toilet linen and kitchen linen;
      4. Furnishing articles, other than carpets of headings Nos. 57.01 to 57.05 and tapestries of heading No. 58.05;
   2. Footwear and headgear of any material other than asbestos.
      
      In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:
      1. they must show signs of appreciable wear, and
      2. they must be presented in bulk or in bales, sacks or similar packings.

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

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

Note.

1. For the purposes of heading No. 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

Chapter 48:  Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes.

1. This Chapter does not cover:

   a) Articles of Chapter 30;

   b) Stamping foils of heading No. 32.12;

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

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

   e) Sensitised paper or paperboard of headings Nos. 37.01 to 37.04;

   f) Paper impregrated with diagnostic or laboratory reagents (heading No. 38.22);

   g) Paper-reinforced stratified sheeting of plastics, or one layer of paper- or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading No. 48.14 (Chapter 39);

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

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

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

   l) Articles of Chapter 64 or Chapter 65;

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

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

   o) Articles of heading No. 92.09; or

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

2. Subject to the provisions of Note 6, headings Nos. 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
3. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m² and not more than 65 g/m²
4. In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:
   
   For paper or paperboard weighing not more than 150 g/m²:
   1. containing 10% or more of fibres obtained by a mechanical process, and
      1. weighing not more than 80 g/m², or
      2. coloured throughout the mass; or
   2. containing over 8% ash, and
      1. weighing not more than 80 g/m², or
      2. coloured throughout the mass; or
   3. containing over 3% ash and having a brightness of 60% or more; or
   4. containing more than 3% but not more than 8% ash, having a brightness under 60%, and a burst index equal to or less than 2.5 kPa.m²/g; or
   5. containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m²/ g.
   For paper or paperboard weighing more than 150 g/m²:
   1. coloured throughout the mass; or
   2. having a brightness of 60% or more, and
      1. a caliper of 225 micrometres (microns) or less, or
      2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and ash content more than 3%
   3. having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.
      
      Heading No. 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper and paperboard.
5. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
6. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.
7. 1. Headings Nos. 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
      1. in strips or rolls of a width exceeding 15 cm; or
      2. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state.
         
         Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in heading No. 48.02.
   2. Headings Nos. 48.03 and 48.09 apply only to paper, cellulose wadding and webs of cellulose fibres:
      1. in strips or rolls of a width exceeding 36 cm; or
      2. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
8. For the purposes of heading No. 48.14, the expression "wallpaper and similar wall coverings" applies only to:
   1. Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration;
      1. Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics;
      2. With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
      3. Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
      4. Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
   2. Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
   3. Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
      
      Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading No. 48.15.
9. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
10. Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
11. Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Subheading Notes.

1. For the purposes of subheadings Nos. 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
    

   Minimum Mullen bursting strength

   Weight g/m²	Minimum Mullen bursting strength kPa
   115	393
   125	417
   200	637
   300	824
   400	961

2. For the purposes of subheadings Nos. 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m² but not more than 115 g/m² and meeting one of the following sets of specifications:
   1. Having a Mullen burst index of not less than 3.7 kPa.m²/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.
   2. Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
       

      minima for tear and tensile

      Weight g/m²	Minimum tear mN		Minimum tensile kN/m
      	Machine direction³	Machine direction plus cross direction	Cross direction	Machine direction plus cross direction
      60	700	1,510	1.9	6
      70	830	1,790	2.3	7.2
      80	965	2,070	2.8	8.3
      100	1,230	2,635	3.7	10.6
      115	1,425	3,060	4.4	12.3

3. For the purposes of subheading 4805.10, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 196 newtons at 50% relative humidity, at 23 °C.
4. For the purposes of subheading No. 4805.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen index ratio of not less than 1.47 kPa.m²/g.
5. For the purposes of subheading No. 4810.21, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

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

Notes.

1. This Chapter does not cover:
   1. Photographic negatives or positives on transparent bases (Chapter 37);
   2. Maps, plans or globes, in relief, whether or not printed (heading No. 90.23);
   3. Playing cards or other goods of Chapter 95; or
   4. Original engravings, prints and lithographs (heading No. 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationary or the like of heading No. 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.
2. For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.
3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading No. 49.01, whether or not containing advertising material.
4. Heading No. 49.01 also covers:
   1. A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
   2. A pictorial supplement accompanying, and subsidiary to, a bound volume; and
   3. Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.
      
      However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No. 49.11.
5. Subject to Note 3 to this Chapter, heading No. 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No. 49.11.
6. For the purposes of heading No. 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.

Section IX:  Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Chapter 44:  Wood and articles of wood; wood charcoal

Notes.

1. This Chapter does not cover:

   a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 12.11);

   b) Bamboos or other materials of a woody nature of a king used primarily for plaiting, in the rough, whether or not split, sawn lenghtwise or cut to lenght (heading No. 14.01);

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

   d) Activated charcoal (heading No. 38.02);

   e) Articles of heading No. 42.02;

   f) Goods of Chapter 46;

   g) Footwear or parts thereof of Chapter 64;

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

   ij) Goods of heading No. 68.08;

   k) Imitation jewellery of heading No. 71.17;

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

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

   n) Parts of firearms (heading No. 93.05);

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

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

   q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading No. 96.03; or

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

2. In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3. Headings Nos. 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading No. 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading No. 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
5. Heading No. 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.
6. Subject to Note 1 above and except where the context otherwise required, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Subheading Note.

1. For the purposes of subheadings Nos. 4403.41 to 4403.49, 4407.23 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99, the expression "tropical wood" means one of the following types of wood:
   
   Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, limba, Louro, Maçaranduba, Mahogany, Makoré, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Marfim, Pulai, Punah, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.

Chapter 45:  Cork and articles of cork

Note.

1. This Chapter does not cover:
   1. Footwear or parts of footwear of Chapter 64;
   2. Headgear or parts of headgear of Chapter 65; or
   3. Articles of Chapter 95 (for example, toys, games, sports requisites).

Chapter 46:  Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Notes.

1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other trips obtained from broad leaves), or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2. This Chapter does not cover:
   1. Wall coverings of heading No. 48.14;
   2. Twine, cordage, ropes or cables, plaited or not of heading No. 56.07;
   3. Footwear or headgear or parts thereof of Chapter 64 or 65;
   4. Vehicles or bodies for vehicles of basketware (Chapter 87); or
   5. Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
3. For the purposes of heading No. 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

Section VIII:  Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 41:  Raw hides and skins (other than furskins) and leather

Notes.

1. This Chapter does not cover:
   1. Parings or similar waste, of raw hides or skins (heading No. 05.11);
   2. Birdskins or parts of birdskins, with their feathers or down, of heading No. 05.05 or 67.01; or
   3. Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.
2. Throughout the Classification the expression "composition leather" means only substances of the kind referred to in heading No. 41.11.

Chapter 42:  Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Notes.

1. This Chapter does not cover:

   a) Sterile surgical catgut or similar sterile suture materials (heading No. 30.06);

   b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No. 43.03 or 43.04);

   c) Made up articles of netting (heading No. 56.08);

   d) Articles of Chapter 64;

   e) Headgear or parts thereof of Chapter 65;<

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

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

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

   ij) Strings, skins for drums or the like, or other parts of musical instruments (heading No. 92.09);

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

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

   m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No. 96.06.

2. 1. In addition to the provisions of Note 1 above, heading No. 42.02 does not cover:
      1. Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No. 39.23);
      2. Articles of plaiting materials (heading No. 46.02).
   2. Articles of headings Nos. 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornementation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
3. For the purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No. 91.13).

Chapter 43:  Furskins and artificial fur; manufactures thereof

Notes.

1. Throughout the Classification references to "furskins", other than to raw furskins of heading No. 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2. This Chapter does not cover:
   1. Birdskins or parts of birdskins, with their feathers or down (heading No. 05.05 or 67.01);
   2. Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
   3. Gloves consisting of leather and furskin or of leather and artificial fur (heading No. 42.03);
   4. Articles of Chapter 64;
   5. Headgear or parts thereof of Chapter 65; or
   6. Articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading No. 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading No. 43.03 or 43.04 as the case may be.
5. Throughout the Classification the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading No. 58.01 or 60.01).

Section VII:  Plastics and articles thereof; rubber and articles thereof

Notes.

1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
   1. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
   2. presented together; and
   3. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
2. Except for the goods of heading No. 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Chapter 39:  Plastics and articles thereof

Notes.

1. Throughout the Classification the expression "plastics" means those materials of headings Nos. 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
   
   Throughout the Classification any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.
2. This Chapter does not cover:

   a) Waxes of heading No. 27.12 or 34.04;

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

   c) Heparin or its salts (heading No. 30.01);

   d) Solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading No. 32.08); stamping foils of heading No. 32.12;

   e) Organic surface-active agents and preparations of heading No. 34.02;

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

   g) Diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22);

   h) Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;

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

   k) Plaits, wickerwork or other articles of Chapter 46;

   l) Wall coverings of heading No. 48.14;

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

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

   o) Imitation jewellery of heading No. 71.17;

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

   q) Parts of aircraft or vehicles of Section XVII;

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

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

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

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

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

   w) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3. Headings Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
   1. Liquid synthetic polyolefins of which less than 60% by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings Nos. 39.01 and 39.02);
   2. Resins, not highly polymerised, of the coumarone-indene type (heading No. 39.11);
   3. Other synthetic polymers with an average of at least 5 monomer units;
   4. Silicones (heading No. 39.10);
   5. Resols (heading No. 39.09) and other prepolymers.
4. The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.
   
   For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comononer units of polymers falling in the same heading shall be taken together.
   
   If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
6. In headings Nos. 39.01 to 39.14, the expression "primary forms" applies only to the following forms:
   1. Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
   2. Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7. Heading No. 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings Nos. 39.01 to 39.14).
8. For the purposes of heading No. 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
9. For the purposes of heading No. 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.
10. In headings Nos. 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
11. Heading No. 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:

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

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

    c) Gutters and fittings therefor;

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

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

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

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

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

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

Subheading Note.

1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
   1. Where there is a subheading named "Other" in the same series:
      1. The designation in a subheading of a polymer by the prefix "poly" (e.g., polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content.
      2. The copolymers named in subheadings Nos. 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.
      3. Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically modified polymers are not more specifically covered by another subheading.
      4. Polymers not meeting 1), 2) or 3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.
   2. Where there is no subheading named "Other" in the same series:
      1. Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared.
      2. Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
         
         Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

Chapter 40:  Rubber and articles thereof

Notes.

1. Except where the context otherwise requires, throughout the Classification the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2. This Chapter does not cover:
   1. Goods of Section XI (textiles and textile articles);
   2. Footwear or parts thereof of Chapter 64;
   3. Headgear or parts thereof (including bathing caps) of Chapter 65;
   4. Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
   5. Articles of Chapter 90, 92, 94, or 96; or
   6. Articles of Chapter 95 (other than sports gloves and articles of headings Nos. 40.11 to 40.13).
3. In headings Nos. 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms:
   1. Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
   2. Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading No. 40.02, the expression "synthetic rubber" applies to:
   1. Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 °C and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
   2. Thioplasts (TM); and
   3. Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
5. 1. Headings Nos. 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
      1. vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
      2. pigments or other colouring matter, other than those added solely for the purpose of identification;
      3. Plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);
   2. The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No. 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as raw material:
      1. emulsifers or anti-tack agents;
      2. small amounts of breakdown products of emulsifiers
      3. very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
6. For the purposes of heading No. 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading No. 40.08.
8. Heading No. 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In headings Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
   
   In heading No. 40.08 the expressions "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Section VI:  Products of the chemical or allied industries

Notes.

1. 1. Goods (other than radioactive ores) answering to a description in heading No. 28.44 or 28.45 are to be classified in those headings and in no other heading of the Classification.
   2. Subject to paragraph (a) above, goods answering to a description in heading No. 28.43 or 28.46 are to be classified in those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable in heading No. 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Classification.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
   1. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
   2. presented together; and
   3. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

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

Notes.

1. Except where their context otherwise require, the headings of this Chapter apply only to:
   1. Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
   2. The Products mentioned in (a) above dissolved in water;
   3. The Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
   4. The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
   5. The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for a specific use rather than for general use.
2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in headings Nos. 28.43 to 28.46 and carbides (heading No. 28.49), only the following compounds of carbon are to be classified in this Chapter:
   1. Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.11);
   2. Halide oxides of carbon (heading No. 28.12);
   3. Carbon disulphide (heading No. 28.13);
   4. Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);
   5. Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31).
3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
   1. Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
   2. Organo-inorganic compounds other than those mentioned in Note 2 above;
   3. Products mentioned in Note 2, 3, 4, or 5 to Chapter 31;
   4. Inorganic products of a kind used as luminophores, of heading No. 32.06;
   5. Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24;
   6. Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;
   7. The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
   8. Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No. 90.01).
4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading No. 28.11.
5. Headings Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
   
   Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.
6. Heading No. 28.44 applies only to:
   1. Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;
   2. Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
   3. Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
   4. Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 microcurie per gram);
   5. Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
   6. Radioactive residues whether or not usable.
      
      The term "isotopes", for the purposes of this Note and of the wording of headings Nos. 28.44 and 28.45, refers to:
      • individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
      • mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
7. Heading No. 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.18.

Chapter 29:  Organic chemicals

Notes.

1. Except where the context otherwise requires, the headings of this Chapter apply only to:
   1. Separate chemically defined organic compounds, whether or not containing impurities;
   2. Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
   3. The products of headings Nos. 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No. 29.40, or the products of heading No. 29.41, whether or not chemically defined;
   4. The Products mentioned in (a), (b) or (c) above dissolved in water;
   5. The Products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
   6. The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
   7. The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;
   8. The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.
2. This Chapter does not cover:

   a) Goods of heading No. 15.04 or crude glycerol of heading No. 15.20;

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

   c) Methane and propane (heading No. 27.11);

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

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

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

   g) Enzymes (heading No. 35.07);

   h) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers, of a kind used for filling or refilling cigarette or similar lighters, and of a capacity not exceeding 300 cm3 (heading No. 36.06);

   ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24;

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

3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.
4. In headings Nos. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
   
   Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading No. 29.29.
   
   For the purposes of headings Nos. 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings Nos. 29.05 to 29.20.
5. 1. The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.
   2. Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.
   3. Subject to Note 1 to Section VI and Note 2 to Chapter 28:
      1. Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading No. 29.42, are to be classified in the heading appropriate to the organic compound; and
      2. Salts formed between organic compounds of sub-Chapters I to X or heading No. 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.
   4. Metal alcoholates are to be classified in the same heading as the corresponding alcohols except the case of ethanol (heading No. 29.05).
   5. Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6. The compounds of headings Nos. 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.
   
   Heading No. 29.30 (organo-sulphur compounds) and heading No. 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).
7. Headings Nos. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.
   
   These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

Subheading Note.

1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned.

Chapter 30:  Pharmaceutical products

Notes.

1. This Chapter does not cover:
   1. Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);
   2. Plasters specially calcined or finely ground for use in dentistry (heading No. 25.20);
   3. Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.01);
   4. Preparations of headings Nos. 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
   5. Soap or other products of heading No. 34.01 containing added medicaments;
   6. Preparations with a basis of plaster for use in dentistry (heading No. 34.07); or
   7. Blood albumin not prepared for therapeutic or prophylactic uses (heading No. 35.02).
2. For the purposes of heading No. 30.02, the expression "modified immunological products" applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
3. For the purposes of headings Nos. 30.03 and 30.04 and of Note 4 (d) to this Chapter the following are to be treated:
   1. As unmixed products:
      1. Unmixed products dissolved in water;
      2. All goods of Chapter 28 or 29; and
      3. Simple vegetable extracts of heading No. 13.02, merely standardised or dissolved in any solvent;
   2. As products which have been mixed:
      1. Colloidal solutions and suspensions (other than colloidal sulphur);
      2. Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
      3. Salts and concentrates obtained by evaporating natural mineral waters.
4. Heading No. 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Classification:
   1. Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;
   2. Sterile laminaria and sterile laminaria tents;
   3. Sterile absorbable surgical or dental haemostatics;
   4. Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
   5. Blood-grouping reagents;
   6. Dental cements and other dental fillings; bone reconstruction cements;
   7. First-aid boxes and kits; and
   8. Chemical contraceptive preparations based on hormones or spermicides.

Chapter 31:  Fertilisers

Notes.

1. This Chapter does not cover:
   1. Animal blood of heading No. 05.11;
   2. Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (A), 3 (A), 4 (A) or 5 below); or
   3. Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading No. 38.24; optical elements of potassium chloride (heading No. 90.01).
2. Heading No. 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:
   1. Goods which answer to one or other of the descriptions given below:
      1. Sodium nitrate, whether or not pure;
      2. Ammonium nitrate, whether or not pure;
      3. Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
      4. Ammonium sulphate, whether or not pure;
      5. Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
      6. Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
      7. Calcium cyanamide, whether or not pure or treated with oil;
      8. Urea, whether or not pure.
   2. Fertilisers consisting of any of the goods described in (A) above mixed together.
   3. Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
   4. Liquid fertilisers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
3. Heading No. 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:
   1. Goods which answer to one or other of the descriptions given below:
      1. Basic slag;
      2. Natural phosphates of heading No. 25.10, calcined or further heat-treated than for the removal of impurities;
      3. Superphosphates (single, double or triple);
      4. Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
   2. Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.
   3. Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4. Heading No. 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:
   1. Goods which answer to one or other of the descriptions given below:
      1. Crude natural potassium salts (for example, carnallite, kainite and sylvite);
      2. Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;
      3. Potassium sulphate, whether or not pure;
      4. Magnesium potassium sulphate, whether or not pure.
   2. Fertilisers consisting of any of the goods described in (A) above mixed together.
   3. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and inter mixtures thereof, are to be classified in heading No. 31.05.
   4. For the purposes of heading No. 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

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

Notes.

1. This Chapter does not cover:
   1. Separate chemically defined elements or compounds (except those of heading No. 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No. 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading No. 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading No. 32.12);
   2. Tannates or other tannin derivatives of products of headings Nos. 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
   3. Mastics of asphalt or other bituminous mastics (heading No. 27.15).
2. Heading No. 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3. Headings Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading No. 32.06, colouring pigments of heading No. 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4. Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6. The expression "stamping foils" in heading No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
   1. Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
   2. Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Chapter 33:  Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes.

1. This Chapter does not cover:
   1. Natural oleoresins or vegetable extracts of heading No. 13.01 or 13.02;
   2. Soap and other products of heading No. 34.01; or
   3. Gum, wood or sulphate turpentine or other products of heading No. 38.05.
2. The expression "odoriferous substances" in heading No. 33.02 refers only to the substances of heading No. 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4. The expression "perfumery, cosmetic or toilet preparations" in heading No. 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Chapter 34:  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster

Notes.

1. This Chapter does not cover:
   1. Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No. 15.17);
   2. Separate chemically defined compounds; or
   3. Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading No. 33.05, 33.06 or 33.07).
2. For the purposes of heading No. 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading No. 34.05 as "scouring powders and similar preparations".
3. For the purposes of heading No. 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20 °C and left to stand for one hour at the same temperature:
   1. give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
   2. reduce the surface tension of water to 4.5 x 10 ² N/m (45 dyne/cm) or less.
4. In heading No. 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27.
5. In heading No. 34.04, subject to the exclusions provided below, the expression "artificial waxes and prepared waxes" applies only to:
   1. Chemically produced organic products of a waxy character, whether or not water-soluble;
   2. Products obtained by mixing different waxes;
   3. Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
      
      The heading does not apply to:
      1. Products of heading No. 15.16, 34.02 or 38.23, even if having a waxy character;
      2. Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured of heading No. 15.21;
      3. Mineral waxes or similar products of heading No. 27.12, whether or not intermixed or merely coloured; or
      4. Waxes mixed with, dispersed in or dissolved in a liquid medium (headings Nos. 34.05, 38.09, etc.).

Chapter 35:  Albuminoidal substances; modified starches; glues; enzymes

Notes.

1. This Chapter does not cover:
   1. Yeasts (heading No. 21.02);
   2. Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
   3. Enzymatic preparations for pre-tanning (heading No. 32.02);
   4. Enzymatic soaking or washing preparations or other products of Chapter 34;
   5. Hardened proteins (heading No. 39.13); or
   6. Gelatin products of the printing industry (Chapter 49).
2. For the purposes of heading No. 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
   
   Such products with a reducing sugar content exceeding 10% fall in heading No. 17.02.

Chapter 36:  Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Notes.

1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below.
2. The expression "articles of combustible materials" in heading No. 36.06 applies only to:
   1. Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
   2. Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and
   3. Resin torches, firelighters and the like.

Chapter 37:  Photographic or cinematographic goods

Notes.

1. This Chapter does not cover waste or scrap.
2. In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

Chapter 38:  Miscellaneous chemical products

Notes.

1. This Chapter does not cover:
   1. Separate chemically defined elements or compounds with the exception of the following:
      1. Artificial graphite (heading No. 38.01);
      2. Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No. 38.08;
      3. Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.13);
      4. Products specificed in Note 2 (a) or 2 (c) below.
   2. Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading No. 21.06).
   3. Medicaments (heading No. 30.03 or 30.04).
   4. Spend catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading No. 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading No. 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2. Heading No. 38.24 includes the following goods which are not to be classified in any other heading of the Classification:
   1. Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
   2. Fusel oil; Dippel's oil;
   3. Ink removers put up in packings for retail sale;
   4. Stencil correctors and other correcting fluids put up in packings for retail sale; and
   5. Ceramic firing testers, fusible (for example, Seger cones).

Section V:  Mineral products

Chapter 25:  Salt; sulphur; earths and stone; plastering materials, lime and cement

Notes.

1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
   
   The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for a specific use rather than for general use.
2. This Chapter does not cover:
   1. Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);
   2. Earth colours containing 70% or more by weight of combined iron evaluated at Fe2O3 (heading No. 28.21);
   3. Medicaments or other products of Chapter 30;
   4. Perfumery, cosmetic or toilet preparations (Chapter 33);
   5. Setts, curbstones or flagstones (heading No. 68.01); mosaic cubes or the like (heading No. 68.02); roofing, facing or damp course slates (heading No. 68.03);
   6. Precious or semi-precious stones (heading No. 71.02 or 71.03);
   7. Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading No. 38.24; optical elements of sodium chloride or of magnesium oxide (heading No. 90.01);
   8. Billiard chalks (heading No. 95.04); or
   9. Writing or drawing chalks or tailors' chalks (heading No. 96.09).
   10. Writing or drawing chalks or tailors' chalks (heading No. 96.09).
3. Any products classifiable in heading No. 25.17 and any other heading of the Chapter are to be classified in heading No. 25.17.
4. Heading No. 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.

Chapter 26:  Ores, slag and ash

Notes.

1. This Chapter does not cover:
   1. Slag or similar industrial waste prepared as macadam (heading No. 25.17);
   2. Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);
   3. Basic slag of Chapter 31;
   4. Slag wool, rock wool or similar mineral wools (heading No. 68.06);
   5. Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading No. 71.12);
   6. Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of headings Nos. 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3. Heading No. 26.20 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

Chapter 27:  Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Notes.

1. This Chapter does not cover:
   1. Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11;
   2. Medicaments of heading No. 30.03 or 30.04; or
   3. Mixed unsaturated hydrocarbons of heading No. 33.01, 33.02 or 38.05.
2. References in heading No. 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
   
   However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

Subheading Notes.

1. For the purposes of subheading No. 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
2. For the purposes of subheading No. 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.
3. For the purposes of subheadings Nos. 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms "benzole", "toluole", "xylole", "naphthalene" and "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.