Section XVI:  Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Notes.

1. This Section does not cover:

   a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading No. 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No. 40.16);

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

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

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

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

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

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

   h) Drill pipe (heading No. 73.04);

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

   k) Articles of Chapter 82 or 83;

   l) Articles of Section XVII;

   m) Articles of Chapter 90;

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

   o) Interchangeable tools of heading No. 82.07 or brushes of a kind used as parts of machines (heading No. 96.03);

   p) Articles of Chapter 95.

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:
   1. Parts which are goods included in any of the headings of Chapters 84 or 85 (other than headings Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;
   2. Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No. 84.79 or 85.43) are to be classified with the machines of that kind or in heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No. 85.17;
   3. All other parts are to be classified in headings No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading No. 84.85 or 85.48.
3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.
5. For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

Chapter 84:  Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Notes.

1. This Chapter does not cover:
   1. Millstones, grindstones or other articles of Chapter 68;
   2. Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
   3. Laboratory glassware (heading No. 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No. 70.19 or 70.20);
   4. Articles of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
   5. Electro-mechanical tools for working in the hand, of heading No. 85.08 or electro-mechanical domestic appliances of heading No. 85.09; or
   6. Hand-operated mechanical floor sweepers, not motorised (heading No. 96.03).
2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings Nos. 84.01 to 84.24 and at the same time to a description in one or other of the headings Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter.
   
   Heading No. 84.19 does not, however, cover:
   1. Germination plant, incubators or brooders (heading No. 84.36);
   2. Grain dampening machines (heading No. 84.37);
   3. Diffusing apparatus for sugar juice extraction (heading No. 84.38);
   4. Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No. 84.51); or
   5. Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
   Heading No. 84.22 does not cover:
   1. Sewing machines for closing bags or similar containers (heading No. 84.52); or
   2. Office machinery of heading No. 84.72.
   Heading No. 84.24 does not cover:
   
   Ink jet printing machines (heading No. 84.43 or 84.71).
3. A machine-tool for working any material which answers to a description in heading No. 84.56 and at the same time to a description in heading No. 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading No. 84.56.
4. Heading No. 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:
   1. by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
   2. by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
   3. by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
5. 1. For the purposes of heading No. 84.71, the expression "automatic data processing machines" means:
      1. Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;
      2. Analog machines capable of simulating mathematical models and comprising at least: analog elements, control elements and programming elements;
      3. Hybrid machines consisting of either a digital machine with analog elements or an analog machine with digital elements.
   2. Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph E) below, a unit is to be regarded as being a part of the complete system if it meets all of the following conditions:
      1. It is of a kind solely or principally used in an automatic data processing system;
      2. It is connectable to the central processing unit either directly or through one or more other units; and
      3. It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
   3. Separately presented units of an automatic data processing machine are to be classified in heading No. 84.71.
   4. Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs B) b) and B) c) above, are in all cases to be classified as units of heading No. 84.71.
   5. Machines perforning a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
6. Heading No. 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading No. 73.26.
7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
   
   Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.79. Heading No. 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
8. For the purposes of heading No. 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

Subheading Notes.

1. For the purposes of subheading No. 8471.49, the term "systems" means automatic data processing machines whose units satisfy the conditions laid down in Note 5 B) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
2. Subheading No. 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

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

Notes.

1. This Chapter does not cover:
   1. Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;
   2. Articles of glass of heading No. 70.11; or
   3. Electrically heated furniture of Chapter 94.
2. Headings Nos. 85.01 to 85.04 do not apply to goods described in heading No. 85.11, 85.12, 85.40, 85.41 or 85.42.
   
   However, metal tank mercury arc rectifiers remain classified in heading No. 85.04.
3. Heading No. 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
   1. Vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
   2. Other machines provided the weight of such machines does not exceed 20 kg.
   The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading No. 84.14), centrifugal clothes-dryers (heading No. 84.21), dish washing machines (heading No. 84.22), household washing machines (heading No. 84.50), roller or other ironing machines (heading No. 84.20 or 84.51), sewing machines (heading No. 84.52), electric scissors (heading No. 85.08) or to electro-thermic appliances (heading No. 85.16).
4. For the purposes of heading No. 85.34 "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).
   
   The expression "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.
   
   Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading No. 85.42.
5. For the purposes of headings Nos. 85.41 and 85.42:
   1. "Diodes, transistors and similar semiconductor devices" are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;
   2. "Electronic integrated circuits and microassemblies" are:
      1. Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated;
      2. Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.) obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
      3. Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected.
      For the classification of the articles defined in this Note, headings Nos. 85.41 and 85.42 shall take precedence over any other heading in the Classification which might cover them by reference to, in particular, their function.
6. Records, tapes and other media of heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are presented with the apparatus for which they are intended.
7. For the purposes of heading No. 85.48, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

Subheading Note.

1. Subheadings Nos. 8519.92 and 8527.12 cover only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

Section XV:  Base metals and articles of base metal

Notes.

1. This Section does not cover:

   a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings Nos. 32.07 to 32.10, 32.12, 32.13 or 32.15);

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

   c) Headgear or parts thereof of heading No. 65.06 or 65.07;

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

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

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

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

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

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

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

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

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

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

2. Throughout the Classification, the expression "parts of general use" means:
   1. Articles of heading No. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;
   2. Springs and leaves for springs, of base metal, other than clock or watch springs (heading No. 91.14); and
   3. Articles of headings Nos. 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading No. 83.06.
   In Chapters 73 to 76 and 78 to 82 (but not in heading No. 73.15) references to parts of goods do not include references to parts of general use as defined above.
   
   Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
3. Throughout the Nomenclature, the expression "base metal" means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
4. Throughout the Nomenclature, the term "cermets" means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term "cermets" includes sintered metal carbides (metal carbides sintered with a metal).
5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
   1. An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
   2. An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
   3. In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
6. Unless the context otherwise requires, any reference in the Classification to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
7. Classification of composite articles:
   
   Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.
   
   For this purpose:
   1. Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
   2. An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified; and
   3. A cermet of heading No. 81.13 is regarded as a single base metal.
8. In this Section, the following expressions have the meanings hereby assigned to them:
   1. Waste and scrap
      
      Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
   2. Powders
      
      Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.

Chapter 72:  Iron and steel

Notes.

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

   a) Pig iron
   
   Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

   • not more than 10% of chromium
   • not more than 6% of manganese
   • not more than 3% of phosphorus
   • not more than 8% of silicon
   • a total of not more than 10% of other elements.

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

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

   • more than 10% of chromium
   • more than 30% of manganese
   • more than 3% of phosphorus
   • more than 8% of silicon
   • a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.

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

   e) Stainless steel
   
   Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

   f) Other alloy steel
   
   Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

   • 0.3% or more of aluminum
   • 0.0008% or more of boron
   • 0.3% or more of chromium
   • 0.3% or more of cobalt
   • 0.4% or more of copper
   • 0.4% or more of lead
   • 1.65% or more of manganese
   • 0.08% or more of molybdenum
   • 0.3% or more of nickel
   • 0.06% or more of niobium
   • 0.6% or more of silicon
   • 0.05% or more of titanium
   • 0.3% or more of tungsten (wolfram)
   • 0.1% or more of vanadium
   • 0.05% or more of zirconium
   • 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

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

   h) Granules
   
   Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

   ij) Semi-finished products
   
   Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
   
   Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections
   
   These products are not presented in coils.

   k) Flat-rolled products
   
   Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

   • coils of successively superimposed layers, or
   • straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.
   Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.
   
   Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

   l) Bars and rods, hot-rolled, in irregularly wound coils
   
   Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

   m) Other bars and rods
   
   Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

   • have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);
   • be twisted after rolling.

   n) Angles, shapes and sections
   
   Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
   
   Chapter 72 does not include products of heading No. 73.01 or 73.02.

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

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

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Alloy pig iron
      
      Pig iron containing, by weight, one or more of the following elements in the specified proportions:
      • more than 0.2% of chromium
      • more than 0.3% of copper
      • more than 0.3% of nickel
      • more than 0.1% of any of the following elements: aluminum, molybdenum, titanium, tungsten (wolfram), vanadium.
   2. Non-alloy free-cutting steel
      
      Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
      • 0.08% or more of sulphur
      • 0.1% or more of lead
      • more than 0.05% of selenium
      • more than 0.01% of tellurium
      • more than 0.05% of bismuth.
   3. Silicon-electrical steel
      
      Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminum but no other element in a proportion that would give the steel the characteristics of another alloy steel.
   4. High speed steel
      
      Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
   5. Silico-manganese steel
      
      Alloy steels containing by weight:
      • not more than 0.7% of carbon,
      • 0.5% or more but not more than 1.9% of manganese, and
      • 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.
2. For the classification of ferro-alloys in the subheadings of heading No. 72.02 the following rule should be observed:
   
   A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
   
   For the application of this rule the unspecified "other elements" referred to in Chapter Note 1 (c) must each exceed 10% by weight.

Chapter 73:  Articles of iron or steel

Notes.

1. In this Chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.
2. In this Chapter the word "wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

Chapter 74:  Copper and articles thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Refined copper
      
      Metal containing at least 99.85% by weight of copper; or
      
      Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:
       

      TABLE - Other elements

      Element		Limiting content % by weight
      Ag	Silver	0.25
      As	Arsenic	0.5
      Cd	Cadmium	1.3
      Cr	Chromium	1.4
      Mg	Magnesium	0.8
      Pb	Lead	1.5
      S	Sulphur	0.7
      Sn	Tin	0.8
      Te	Tellurium	0.8
      Zn	Zinc	1
      Zr	Zirconium	0.3
      Other elements *, each		0.3

      * Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
   2. Copper alloys
      
      Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:
      1. the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
      2. the total content by weight of such other elements exceeds 2.5%.
   3. Master alloys
      
      Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading No. 28.48.
   4. Bars and rods
      
      Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
      
      Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No. 74.03.
   5. Profiles
      
      Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   6. Wire
      
      Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
      
      In the case of heading No. 74.14, however, the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
   7. Plates, sheets, strip and foil
      
      Flat-surfaced products (other than the unwrought products of heading No. 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
      • of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
      • of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles of products of other headings.
      Headings Nos. 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
   8. Tubes and pipes
      
      Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Copper-zinc base alloys (brasses)
      
      Alloys of copper and zinc, with or without other elements. When other elements are present:
      • zinc predominates by weight over each of such other elements;
      • any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and
      • any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).
   2. Copper-tin base alloys (bronzes)
      
      Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.
   3. Copper-nickel-zinc base alloys (nickel silvers)
      
      Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).
   4. Copper-nickel base alloys
      
      Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

Chapter 75:  Nickel and articles thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Bars and rods
      
      Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   2. Profiles
      
      Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   3. Wire
      
      Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
   4. Plates, sheets, strip and foil
      
      Flat-surfaced products (other than the unwrought products of heading No. 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
      • of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
      • of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
      Heading No. 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
   5. Tubes and pipes
      
      Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Nickel, not alloyed
      
      Metal containing by weight at least 99% of nickel plus cobalt, provided that:
      1. the cobalt content by weight does not exceed 1.5%, and
      2. the content by weight of any other element does not exceed the limit specified in the following table:

      TABLE - Other elements

      Element		Limiting content % by weight
      Fe	Iron	0.5
      O	Oxygen	0.4
      Other elements, each		0.3

   2. Nickel alloys
      
      Metallic substances in which nickel predominates by weight over each of the other elements provided that:
      1. the content by weight of cobalt exceeds 1.5%,
      2. the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or
      3. the total content by weight of elements other than nickel plus cobalt exceeds 1%.
2. Notwithstanding the provisions of Chapter Note 1 c), for the purposes of subheading No. 7508.10 the term "wire" applies only to products, whether or not in coils, of any cross-sectional shapes, of which no cross-sectional dimension exceeds 6 mm.

Chapter 76:  Aluminum and articles thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Bars and rods
      
      Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   2. Profiles
      
      Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   3. Wire
      
      Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
   4. Plates, sheets, strip and foil
      
      Flat-surfaced products (other than the unwrought products of heading No. 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
      • of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
      • of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
      Headings Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
   5. Tubes and pipes
      
      Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Aluminum, not alloyed
      
      Metal containing by weight at least 99% of aluminum, provided that the content by weight of any other element does not exceed the limit specified in the following table:

      TABLE - Other elements

      Element	Limiting content % by weight
      Fe + Si (iron plus silicon)	1
      Other elements , eachFootnote 1	0.1Footnote 2
      Footnotes Footnote 1 Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn. Return to footnote 1 referrer Footnote 2 Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%. Return to footnote 2 referrer

   2. Aluminum alloys
      
      Metallic substances in which aluminum predominates by weight over each of the other elements, provided that:
      1. the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or
      2. the total content by weight of such other elements exceeds 1%.
2. Notwithstanding the provisions of Chapter Note 1 c), for the purposes of subheading No. 7616.91 the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

Chapter 78:  Lead and articles thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Bars and rods
      
      Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   2. Profiles
      
      Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   3. Wire
      
      Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
   4. Plates, sheets, strip and foil
      
      Flat-surfaced products (other than the unwrought products of heading No. 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
      • of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
      • of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
      Heading No. 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
   5. Tubes and pipes
      
      Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note.

1. In this Chapter the expression "refined lead" means:
   
   Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:

   TABLE - Other elements

   Element		Limiting content % by weight
   Ag	Silver	0.02
   As	Arsenic	0.005
   Bi	Bismuth	0.05
   Ca	Calcium	0.002
   Cd	Cadmium	0.002
   Cu	Copper	0.08
   Fe	Iron	0.002
   S	Sulphur	0.002
   Sb	Antimony	0.005
   Sn	Tin	0.005
   Zn	Zinc	0.002
   Other (for example Te), each		0.001

Chapter 79:  Zinc and articles thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Bars and rods
      
      Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   2. Profiles
      
      Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   3. Wire
      
      Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
   4. Plates, sheets, strip and foil
      
      Flat-surfaced products (other than the unwrought products of heading No. 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
      • of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
      • of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
      Heading No. 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
   5. Tubes and pipes
      
      Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Zinc, not alloyed
      
      Metal containing by weight at least 97.5% of zinc.
   2. Zinc alloys
      
      Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%.
   3. Zinc dust
      
      Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.

Chapter 80:  Tin and articles thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Bars and rods
      
      Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   2. Profiles
      
      Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
   3. Wire
      
      Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
   4. Plates, sheets, strip and foil
      
      Flat-surfaced products (other than the unwrought products of heading No. 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
      • of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
      • of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
      Headings Nos. 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
   5. Tubes and pipes
      
      Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:
   1. Tin, not alloyed
      
      Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:

      TABLE - Other elements

      Element		Limiting content % by weight
      Bi	Bismuth	0.1
      Cu	Copper	0.4

   2. Tin alloys
      
      Metallic substances in which tin predominates by weight over each of the other elements, provided that:
      1. The total content by weight of such other elements exceeds 1%; or
      2. the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

Chapter 81:  Other base metals; cermets; articles thereof

Subheading Note.

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

Chapter 82:  Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Notes.

1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading No. 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
   1. Base metal;
   2. Metal carbides or cermets;
   3. Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
   4. Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No. 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
   
   Heads, blades or cutting plates for electric shavers or electric hair clippers are to be classified in heading No. 85.10.
3. Sets consisting of one or more knives of heading No. 82.11 and at least an equal number of articles of heading No. 82.15 are to be classified in heading No. 82.15.

Chapter 83:  Miscellaneous articles of base metal

Notes.

1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading No. 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2. For the purposes of heading No. 83.02, the word "castors" means those having a diameter (including, where appropriate, tires) not exceeding 75 mm, or those having a diameter (including, where appropriate, tires) exceeding 75 mm provided that the width of the wheel or tire fitted thereto is less than 30 mm.

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.